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FINANCIAL ANALYSIS AND EVALUATION

FINANCIAL ANALYSIS and EvaluationTechnical Guidance Note FINANCIAL ANALYSIS and EVALUATION of implementing and executing agencies (EAs/IAs) and projects are tools used by Asian Development Bank (ADB) for ensuring prudent use of its resources. This Technical Guidance Note (TGN) describes ADB s requirements and good practices for fi nancial ANALYSIS and EVALUATION of sovereign projects, and identifi es measures for ensuring that ADB-supported investments are fi nancially viable and sustainable. In addition, this TGN provides a sound analytical framework for assessing whether Developing Member Countries (DMC) agencies are fi nancially capable of implementing an ADB project and operating and maintaining it in a fi nancially sustainable manner over the investment s economic life.

Its main instruments for helping its developing member countries are policy dialogue, loans, equity investments, guarantees, grants, and technical assistance. ASIAN DEVELOPMENT BANK 6 ADB Avenue, Mandaluyong City 1550 Metro Manila, Philippines ... CPS COBP Concept Stage Fact Finding RRP Reporting PCR Guidelines on

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