Financial aid consists of: credits at concessional financial terms to developing countries and countries undergoing transformation; payments towards the financing of selected initiatives implemented by international financial institutions; debt annulment. Pursuant to OECD Development Assistance Committee guidelines, preferential credits must have a grant element of at least 25%. It was decided in the framework of the OECD group of countries that subsidized export credits in the form of "tied aid" must have a minimum concessionality level of 35%.

In Poland, financial aid is implemented by the Ministry of Finance in co-operation with the Ministry of Foreign Affairs.

2010 data will be available in the 2^nd quarter of 2011.