Page 1 of 9 Financial Procedures Agreement Between the Inter-American Development Bank and the International Bank for Reconstruction and Development Concerning the Global Concessional Financing Facility Trust Fund (MTO 069029) WHEREAS, this Financial Procedures Agreement is entered into by the Inter-American Development Bank (the “ISA”) and the International Bank for Reconstruction and Development, as Trustee (the “World Bank,” and together with the ISA, the “Parties”) for the purpose of establishing terms and conditions for the transfer of funds from the Trust Fund, MTO 069029 (the “Trust Fund”), supporting the Global Concessional Financing Facility (the “GCFF”), and for which capitalized terms used herein are used as defined in the Glossary in the Operations Manual of the GCFF; WHEREAS, the governance structure and operating principles, guidelines and procedures for the day-to- day operations of the GCFF are set forth in the Operations Manual; and WHEREAS, the ISA is eligible under the Operations Manual to enter into this Financial Procedures Agreement for purposes of receiving funds from the Trust Fund as an Implementation Support Agency for the GCFF; NOW THEREFORE, the Parties hereto agree as follows: 1. Trustee Allocation and Commitment of Funds 1.1 Unless otherwise agreed between the Trustee and the ISA, the following procedures shall apply to the allocation and commitment of funds from the Trust Fund by the Trustee to the ISA. This Financial Procedures Agreement is entered into for purposes of financing Concessionality Components and, in exceptional cases, Grant Operations. 1.2 Subject to the availability in the Trust Fund of funds from cash less any funds already allocated, committed or transferred by the Trustee, as determined by the Trustee, and upon notification by the Coordination Unit of amounts approved by the Steering Committee for an Allocation for which the ISA has been designated, the Trustee shall allocate funds for such approved amounts to the ISA and notify the ISA thereof on a periodic basis in a manner agreed between the ISA and the Trustee. 1.3 With respect to amounts allocated by the Trustee to the ISA, the ISA shall obtain all requisite approvals related to their use (with respect to Concessionality Components and Underlying Operations or with respect to Grant Operations, as the case may be) under the ISA’s applicable policies and procedures. Upon completion thereof, the ISA shall submit a Completion Notification to the Trustee substantially in the form of Annex 1 attached hereto. 1.4 Upon satisfactory receipt of such Completion Notification, the Trustee shall commit funds to the ISA and notify the ISA thereof by issuance of a Letter of Commitment, substantially in the form of Annex 2 attached hereto, for the full amount of the Allocation. The Trustee shall not be responsible for confirming the accuracy or completeness of the ISA’s Completion Notification, but shall rely on the ISA for the information provided. Page 2 of 9 1.5 The amount of the funds from the Trust Fund allocated or committed by the Trustee to the ISA may be cancelled in whole or in part on the basis of a notification by the ISA to the Trustee with respect to funds the ISA has determined it will not disburse or use. Upon notification by the ISA of any such amount, the Trustee shall cancel the relevant amount of funds and inform the ISA thereof in a manner agreed between the ISA and the Trustee. If any such cancelled amount has been previously transferred by the Trustee to the ISA, such amount shall promptly be returned to the Trustee for deposit in the respective originating Window of the Trust Fund. 2. Trustee Transfer of Funds 2.1 Unless otherwise agreed between the Trustee and the ISA, the following procedures shall apply to the transfer of funds from the Trust Fund by the Trustee to the ISA for each Allocation. 2.2 After an ISA has received a Letter of Commitment from the Trustee, the ISA may request a transfer of funds in accordance with Section 2.3. 2.3 To receive funds from the Trust Fund, the ISA shall submit to the Trustee, by email or as otherwise agreed with the Trustee, a Cash Transfer Request substantially in the form of Annex 3 attached hereto, signed by a duly authorized officer. 2.4 Following receipt by the Trustee of a satisfactorily completed Cash Transfer Request (including satisfactory verification by the Trustee that the total amount of cash requested does not exceed the respective Commitment) and subject to the availability of funds in the Trust Fund as determined by the Trustee, the Trustee shall transfer funds to the ISA Account in the amount requested. The Trustee is not expected to verify any other aspect of a Cash Transfer Request, including depository information. 3. ISA Account 3.1 The ISA shall keep the ISA Funds in the ISA Account pending their use for the purposes approved by the Steering Committee. The ISA shall maintain separate records and ledger accounts in respect of the ISA Funds and their respective originating Windows. 3.2 Subject to the terms of this Financial Procedures Agreement, the ISA shall invest all ISA Funds in the ISA Account in accordance with the ISA’s applicable policies and procedures concerning the investment of funds. The ISA shall maintain a record of any positive or negative income from such investments and report it to the Trustee under Section 6.3. The ISA shall return such income to the Trustee on an annual basis or as requested by the Trustee for deposit in the respective originating Window of the Trust Fund. The ISA shall not be liable for any losses, which may arise from such investments as long as the investments were made in accordance with the ISA’s applicable policies and procedures. The ISA shall not be entitled to receive any additional funding from the Trust Fund to compensate for any investment losses incurred by the ISA or to apply ISA Funds or related investment income to other Concessionality Components or Grant Operations without approval of the Steering Committee. 3.3 The ISA may convert ISA Funds into other currencies to facilitate their administration in accordance with their applicable policies and procedures, but shall not be responsible for, or entitled to receive any additional funding from the Trust Fund to cover, any shortfalls if ISA Funds prove insufficient to meet the terms of the approved Allocation as a result of exchange rate fluctuations. On a case-by-case basis, Funding Requests may include requests for additional funding to mitigate exchange rate risks on an ex-ante basis, provided the ISA shall record and report annually in connection with Section 6.3 any exchange rate losses compensated by such additional funding and shall return any such additional funding not used to compensate for such losses. Page 3 of 9 3.4 For the avoidance of doubt, the ISA may treat any Concessionality Component ISA Costs and Grant Operation ISA Costs received from the Trustee as its own funds without needing to separately account for them or report on their use. 3.5 Neither the Steering Committee nor any individual Donor, the Trustee or Coordination Unit shall be obligated to reimburse the ISA for any costs of a Concessionality Component or a Grant Operation incurred in excess of the respective Allocation, nor shall the ISA be obligated to incur costs for a Concessionality Component or a Grant Operation in excess of the respective Allocation, unless and until such amount shall have been increased through a corresponding Supplemental Allocation approved by the Steering Committee. 4. Use and Return of ISA Funds 4.1 The ISA shall use and disburse ISA Funds in accordance with the ISA’s applicable policies and procedures, including its procurement, financial management disbursement and safeguard policies, its framework to prevent and combat fraud and corruption and its screening procedures to prevent the use of ISA resources to finance terrorist activities, for purposes approved by the Steering Committee and in accordance with the Operations Manual. In case of a direct conflict between the terms of the Operations Manual and any specific requirements under the ISA’s applicable policies and procedures, the terms of the ISA’s applicable policies and procedures shall prevail, it being understood that any inability of the ISA to follow the Operations Manual shall be disclosed to the Steering Committee. 4.2 ISA Funds shall not be used by the ISA for any debt service payments owed to it by a Benefitting Country. 4.3 The ISA shall seek approval from the Steering Committee to make a material change to a Funding Request, as specified in the Operations Manual. 4.4 The ISA shall return the following funds to the Trustee for deposit in the respective originating Window of the Trust Fund in accordance with this Financial Procedures Agreement and the Operations Manual: (i) all income generated under Section 3.2; and (ii) all funds not used for the purposes approved in a Funding Request. Such funds shall be returned by the ISA on a six-month basis or as requested by the Trustee. 5. Standard of Care 5.1 The ISA shall exercise the same degree of care and diligence in the discharge of its functions under this Financial Procedures Agreement as it exercises with respect to the administration and management of its own resources or any other funds administered by the ISA, as applicable. 5.2 The ISA shall remain responsible for its obligations under this Financial Procedures Agreement, including in relation to any funds transferred to third parties, with whom the ISA shall conclude agreements that include such terms as are necessary to ensure that all relevant terms of this Financial Procedures Agreement, including those relating to the use of funds and obligations to return funds that have been improperly used, are binding on such third parties. 5.3 Subject to Section 11.2, the ISA and the Trustee shall be responsible only for performing its functions specifically set forth in this Financial Procedures Agreement and the Contribution Agreements, and the Operations Manual as applicable thereto, and shall not be subject to any other duties or Page 4 of 9 responsibilities, including, without limitation, any duties or obligations that might otherwise apply to a fiduciary or a trustee under general principles of trust or fiduciary law. 5.4 Upon the transfer of ISA Funds to the ISA by the Trustee, neither the Trustee nor the Coordination Unit shall have any responsibility, fiduciary or otherwise, for the use of such funds or related activities. The Trustee shall transfer ISA Funds to the ISA without substantive review by the Trustee or the Coordination Unit of any Funding Request submitted to the Steering Committee or any Concessionality Component, Underlying Operation or Grant Operation contemplated therein. The application of ISA policies and procedures to any activities undertaken hereunder and under the Operations Manual shall be the full responsibility of the ISA, not the Trustee or the Coordination Unit. 6. Records and Reporting 6.1 The ISA shall maintain books, records, documents, and other evidence in accordance with the ISA’s applicable accounting policies and procedures to substantiate the use of the ISA Funds, including with respect to each originating Window. 6.2 Unless the Parties and the Steering Committee agree otherwise, all financial accounts and reports related to the ISA Funds shall be expressed in United States dollars. The provision of reports by the ISA shall continue until the last reports include the full period ending after the completed use or return of all funds received from, or generated by funds from, the Trust Fund. 6.3 Within thirty (30) days after the end of each six-month period, or such other frequency as agreed with the Trustee, on an Allocation by Allocation basis and with respect to originating Windows, the ISA shall provide the following information to the Trustee, prepared in accordance with the ISA’s applicable policies and procedure concerning accounting and reporting, substantially in the form of Annex 4 attached hereto: (i) an approval report reporting any Completion Notifications that were notified to the Trustee under Section 1.3; (ii) an investment income report reporting any investment income earned on Concessionality Amounts and Project Costs amounts; (iii) a disbursement report reporting use of Concessionality Amounts for disbursements related to Underlying Operations; (iv) a cancellation report reporting any cancellations that were notified to the Trustee under Section 1.5; and (v) a financial closure report after all funds received from, or generated by funds from, the Trust Fund have been used or returned. 6.4 The ISA shall provide financial and progress reporting in accordance with the Operations Manual. 6.5 Upon signature of this Financial Procedures Agreement, the ISA shall provide the Trustee with a list containing the names and signatures of duly authorized officers of the ISA under this Financial Procedures Agreement, in a format agreed with the Trustee, provided that this list shall be revised as applicable over time and kept current at all times. Page 5 of 9 7. Notices 7.1 The offices responsible for coordination of all matters related to the implementation of this Financial Procedures Agreement are, except as may be notified in writing to the other Contact: For the Trustee (the “Trustee Contact”): Director Trust Funds and Partnerships Development Finance The World Bank 1818 H Street, NW Washington, DC 20433, U.S.A. Email: gcfftrustee@worldbank.org For the ISA (the “ISA Contact”): (i) All communications pertaining to donor relations and resource mobilization will be directed to: Inter-American Development Bank 1300 New York Avenue, NW Washington, D.C. 20577 UNITED STATES OF AMERICA Attention: Manager, Office of Outreach and Partnerships (ORP) Tel.: +1 (202) 623-1583 Fax.: +1 (202) 623-2543 E-mail: partnerships@iadb.org (ii) Day-to-day communications regarding the management of the Trust Fund resources and the implementation of this Agreement will be directed to: Inter-American Development Bank 1300 New York Avenue, NW Washington, D.C. 20577 UNITED STATES OF AMERICA Attention: Chief, Grants and Co-financing Management Unit Office of Outreach and Partnerships (ORP/GCM) Tel.: +1 (202) 623-1192 Fax.: +1 (202) 623-3489 E-mail: orp-gcm@iadb.org 8. Dispute Resolution 8.1 The ISA and the Trustee, in coordination with the Steering Committee and the Coordination Unit, as applicable, agree to make every effort to settle amicably, by way of consultation and other remedies as set out below, any dispute or controversy arising out of or relating to this Financial Procedures Agreement. Page 6 of 9 8.2 To the extent feasible, any dispute or controversy between a Supporting Country and an ISA under this Financial Procedures Agreement with respect to ISA Funds shall, in the first instance, be resolved amicably directly between the Steering Committee acting collectively as described below and the ISA without requiring involvement of the Trustee or individual Supporting Countries. The ISA agrees that the Supporting Countries may collectively through the Steering Committee, as undertaken by one of its members specifically designated to act on the Steering Committee’s behalf for the specific purpose, address to the ISA a request to settle amicably such dispute or controversy with respect to any breach of this Financial Procedures Agreement. 8.3 In the event a request to settle amicably a dispute or controversy is not approved by the Steering Committee under Section 8.2 in a manner satisfactory to a requesting Supporting Country, and the requesting Supporting Country has a statutory, regulatory or policy environment requiring such Supporting Country’s ability to make such a request unilaterally, such Supporting Country may address a request for amicable settlement, in accordance with the terms and in the manner provided for in this Financial Procedures Agreement, directly to the ISA. 8.4 Each Supporting Country shall be considered an interested party under this Financial Procedures Agreement and shall have the option to address a request to the ISA to settle amicably, in accordance with the terms and in the manner provided for in this Financial Procedures Agreement, a dispute or controversy regarding any breach by the ISA thereof, whether for itself under Section 8.3 or on behalf of the Steering Committee under Section 8.2. 9. Remedies 9.1 In performing its functions in accordance with the terms of this Financial Procedures Agreement, the ISA shall not be liable for any loss, costs or other responsibility that may result from any act or omission on the part of the ISA other than any such loss, costs or other responsibility caused by its gross negligence or willful misconduct. Neither the ISA, the Supporting Countries nor the World Bank acting as either Trustee or Coordination Unit assume responsibility for any third-party loss or costs arising out of the use of ISA Funds or from the activities of any person or third party engaged with ISA Funds, including any loss or costs incurred in terminating such engagement. 9.2 In the event any Supporting Country has reason for concern that ISA Funds may not have been used in accordance with this Financial Procedures Agreement, the Operations Manual or the Funding Request approved by the Steering Committee, such Supporting Country may request the Steering Committee to seek information concerning the use of such funds from the ISA. If after reviewing any information provided by the ISA, such Supporting Country continues to have a concern as to the manner in which such funds have been used, such Supporting Country may, on an exceptional basis, request the Steering Committee to cause the ISA to have accounts and reports related to such funds audited by the ISA’s external auditors on terms agreed between the Steering Committee (or a design ated representative thereof) and the ISA, such agreement not to be unreasonably withheld. The costs of such audits shall be borne by the concerned Supporting Country. In the event either request is not pursued by the Steering Committee in a manner satisfactory to the Supporting Country, and the requesting Supporting Country has a statutory, regulatory or policy environment requiring such Supporting Country’s ability to make such a request unilaterally, such Supporting Country may proceed with the terms set forth above by, on an exceptional basis, seeking to agree with the ISA directly on the terms of an audit by the ISA’s external auditors, such agreement not to be unreasonably withheld by the ISA, at the cost of the Supporting Country. 9.3 If an auditor’s report produced under Section 9.2 indicates that ISA Funds were not used in accordance with this Financial Procedures Agreement, the Operations Manual or the Funding Request approved by the Steering Committee, the ISA shall take the necessary actions within its control to address Page 7 of 9 the matter, including, in accordance with its applicable policies and procedures and its obligations under Section 5.2, using reasonable efforts to recover from such third party the amount of ISA Funds indicated by such report to have been misused and shall return any recovered ISA Funds to the Trustee for deposit in the respective originating Window of the Trust Fund, it being understood that the ISA shall not be required to return any ISA Funds that are not recovered. 9.4 Without prejudice to Article 8, in the event the ISA fails to comply with Section 9.2 or 9.3, the Steering Committee shall consult with and seek the views of the ISA. If the Steering Committee determines, after consultation with the ISA, that there is a continuing failure to comply with Section 9.2 or 9.3, the Steering Committee may: (i) instruct the Trustee to suspend any further commitment and/or cash transfer of funds from the Trust Fund to the ISA until such time as the Steering Committee otherwise instructs, and the Trustee shall comply with such instructions; and/or (ii) appoint a representative from among its Members to act on its behalf to address a request for the return of any misused ISA Funds to the Trustee for deposit in the respective originating Window of the Trust Fund or other behavior on the part of the ISA. 9.5 Without prejudice to Article 8, the Steering Committee shall have the right to instruct the Trustee to suspend any further commitment and/or cash transfer of funds from the Trust Fund to the ISA until such time as the Steering Committee otherwise instructs, and the Trustee shall comply with such instructions, in the event the Steering Committee has determined, in consultation with the ISA, that (i) the ISA has breached its obligations under this Financial Procedures Agreement and failed to remedy such breach; (ii) the ISA has engaged in corrupt, fraudulent, collusive or coercive practices in connection with the use of ISA Funds, without timely and appropriate action to address such practices when they occurred; or (iii) unforeseen or extraordinary circumstances arising or becoming known after the date of this Financial Procedures Agreement make it improbable that the activities described in a Funding Request approved by the Steering Committee can be adequately implemented or that the ISA can adequately perform under this Financial Procedures Agreement. 9.6 Notwithstanding any other terms of this Financial Procedures Agreement, the Trustee shall not be obligated to comply with any individual Supporting Country’s request to suspend the transfer of any funds from the Trust Fund. 10. End Dates and Termination 10.1 No new Funding Requests will be approved by the Steering Committee after the End Approval Date, unless approved by the Steering Committee with consent of the Trustee. 10.2 Unless otherwise agreed between the Parties, this Financial Procedures Agreement shall terminate upon the termination by the World Bank of its role as Trustee of the Trust Fund under the Contribution Agreements for the Trust Fund. This Financial Procedures Agreement may be terminated before such date by the ISA at any time after providing the Trustee, the Coordination Unit and the Steering Committee ninety (90) days’ advance notice in writing. 10.3 Following termination, unless the Parties agree on another course of action, (a) the Trustee shall continue to transfer ISA Funds to the ISA pursuant to Cash Transfer Requests submitted to the Trustee prior to the termination; (b) the ISA shall continue to disburse and use ISA Funds in respect of any agreements entered into prior to the termination to the extent necessary to fulfill the ISA’s obligations thereunder as if there had been no termination, consistent with the terms of this Financial Procedures Agreement; and (c) Page 8 of 9 the ISA shall return all generated and used funds as specified in this Financial Procedures Agreement and the Operations Manual, or as otherwise agreed with the Trustee. 11. Entire Agreement 11.1 The Trustee and the ISA may disclose this Financial Procedures Agreement in accordance with their applicable policies on disclosure of and access to information in effect at the time of such disclosure. The Trustee may disclose any other information submitted to the Trustee by the ISA under this Financial Procedures Agreement, except for any information that the ISA has marked as “confidential” in accordance with the ISA’s policies on disclosure of and access to information. This provision shall continue in full force and effect following completion of all Trust Fund transfers and termination of this Financial Procedures Agreement. 11.2 ISA Funds shall be handled in accordance with the terms and conditions specified (i) in this Financial Procedures Agreement; and (ii) the Operations Manual, whose terms shall apply hereto, the ISA acknowledging and agreeing to such terms. In the event of conflict, the terms of this Financial Procedures Agreement shall prevail over the Operations Manual; provided, however, that the ISA shall consult with the Steering Committee regarding such conflict and potential mitigation. 11.3 This Financial Procedures Agreement (including application of the Operations Manual as specified herein) constitutes the entire agreement of the Parties with respect to its subject matter and supersedes all oral communication and prior writings with respect thereto. 11.4 This Financial Procedures Agreement may be amended only by written agreement of the Parties. The Parties also acknowledge and agree that the Operations Manual may be amended by the Steering Committee according to its terms with such amendment becoming automatically applicable to this Financial Procedures Agreement, it being understood that any such amendment shall become effective without the need for further written agreement between the Parties; provided, however, that any such amendment shall not apply to Funding Requests approved by the Steering Committee prior to the effectiveness of such amendment, unless confirmed in writing by the ISA Contact to the Trustee Contact; and provided further that any such amendment does not conflict with other terms of this Financial Procedures Agreement and is consistent with the World Bank’s Articles of Agreement, policies and procedures, as determined by the World Bank, and the ISAs’ applicable policies and procedures, as determined by the ISA. 11.5 This Financial Procedures Agreement may be executed in separate counterparts, all of which taken together shall constitute one and the same instrument. 11.6 Notwithstanding any other provision of this Financial Procedures Agreement or any other document referenced in this Financial Procedures Agreement, nothing in this Financial Procedures Agreement shall operate or be construed to constitute a waiver, renunciation or modification of any privileges, exemptions or immunities of the ISA or the World Bank under their respective constitutive documents, international conventions or any applicable law. Page 9 of 9 IN WITNESS WHEREOF, the Parties hereto, acting through their duly authorized representatives, have caused this Financial Procedures Agreement to be signed in their respective names. This Financial Procedures Agreement shall become effective as of the date of the last signature below. INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT, as Trustee of the Trust Fund for the Global Concessional Financing Facility ____________________________________ Brice J.M Quesnel, Acting Director Trust Funds and Partner Relations Development Finance 27-Jul-2021 Date: _________________________ INTER-AMERICAN DEVELOPMENT BANK ____________________________________ Bernardo Guillamon Manager Office of Outreach and Partnerships 28-Jul-2021 Date: _________________________ Attachments: Annex 1 Form of Completion Notification Annex 2 Form of Letter of Commitment Annex 3 Form of Cash Transfer Request Annex 4 Form of Six-Month Financial and Other Information for the Trustee Page 1 of 1 ANNEX 1 Form of Completion Notification [date] Director Trust Funds and Partner Relations Development Finance The World Bank 1818 H Street, NW Washington, DC 20433, U.S.A Global Concessional Financing Facility Completion Notification of the ISA Dear Sir or Madam: Reference is made to the Financial Procedures Agreement (the “FPA”) entered into by the ______________ (the “ISA”) and the International Bank for Reconstruction and Development, as Trustee (the “World Bank”) for the transfer of funds from the Trust Fund, MTO ______ (the “Trust Fund”), supporting the Global Concessional Financing Facility (the “GCFF”), and for which capitalized terms used herein are used as defined in the Glossary in the Operations Manual of the GCFF. Reference is also made to _______________ [name of project], as the relevant [Underlying Operation] [Grant Operation] for _____________ [name of Benefitting Country], as the Benefitting Country. In accordance with Section 1.3 of the FPA, we hereby notify the Trustee that all applicable approvals have been obtained for the above-referenced [Underlying Operation, including the related Concessionality Component] [Grant Operation] with respect to the Allocation by the Steering Committee of US$ _______. We hereby request that the Trustee issue a letter of commitment for such funds in accordance with Section 1.4 of the FPA to enable subsequent submission by the ISA of a Cash Transfer Request for the receipt of such funds, in accordance with the procedures set out in Article 2 of the FPA. [ISA] ___________________________ Name: Title: Page 1 of 1 ANNEX 2 Form of Letter of Commitment [date] [Name of ISA] [Address] Global Concessional Financing Facility Commitment of Funds to the ISA Dear Sir or Madam: Reference is made to the Financial Procedures Agreement (the “FPA”) entered into by the ______________ (the “ISA”) and the International Bank for Reconstruction and Development, as Trustee (the “World Bank”) for the transfer of funds from the Trust Fund, MTO ______(the “Trust Fund”), supporting the Global Concessional Financing Facility (the “GCFF”), and for which capitalized terms used herein are used as defined in the Glossary in the Operations Manual of the GCFF. Reference is also made to _______________ [name of project], as the [Underlying Operation] [Grant Operation] for _____________ [name of Benefitting Country]. In accordance with Section 1.4 of the FPA, the Trustee hereby commits to the ISA the sum of US$ _____- _____, such amount reflecting the Allocation approved by Steering Committee for use by the ISA [to provide concessionality to the above-referenced Underlying Operation] [to fund the above-referenced Grant Operation]. Funds will be transferred by the Trustee to the account of the ISA in accordance with the procedures set out in Article 2 of the FPA. INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT, as Trustee of the Trust Fund for the GCFF _____________________________________________________________________ Name: Title: Page 1 of 1 ANNEX 3 Form of Cash Transfer Request (as of [date]) (in US dollars) (one request per Allocation) Name of ISA: _______________________________ Part A – Amount Requested for Transfer Underlying / Underlying / Grant Concessionality Concessionality / Total Amount Country Grant Operation Operation Amount / Project Cost Grant Operation Requested for Title (excl. CA) Amount ISA Costs Transfer (1) (2) (3) (4) (5) (6) = (4) + (5) Part B – Bank Account Details Bank account name: Bank account number: Bank name: Bank address Bank SWIFT code: Bank code: Routing instructions: Signed _________________________ Name _________________________ Title _________________________ Date ___________________________ Page 1 of 1 ANNEX 4 Six-Month Financial and Other Information for the Trustee (as of [date]) (for the period from [date] to [date]) (in US dollars) (information itemized by Allocation / Commitment) Name of ISA: _______________________________ Approval Report Underlying / Underlying / Grant Completion Concessionality Implementation Country Grant Operation Operation Amount Notification to Amount Status Title (excl. CA) Trustee (date) (1) (2) (3) (4) (5) (6) Investment Income Report1 Investment Income Cumulative Cumulative Balance to be Earned for the Investment Income Investment Income Transferred Reporting Period Earned to Date Transferred to Date (1) (2) (3) (4) = (2) - (3) Investment Income Report2 Underlying / Investment Income Cumulative Cumulative Balance to be Country Grant Operation Earned for the Investment Income Investment Income Transferred Title Reporting Period Earned to Date Transferred to Date (1) (2) (3) (4) (5) (6) = (4) - (5) Disbursement Report (for Concessionality Components only) 1 This template investment income report may be used as long as the SC’s allocations in support of an IDB loan are financed exclusively from the Global Window. 2 This template investment income report shall be used, if the SC’s allocations in support of an IDB loan are financed out of different Windows. Page 1 of 1 Underlying Underlying Concessionality Underlying Operation Underlying Operation Concessionality Amount Operation Loan Operation Country Amount (excl. Amount Disbursements Title Disbursements Status CA) to Date to Date (1) (2) (3) (4) (5) (6) (7) Cancellation Report Underlying / Underlying / Underlying / Underlying / Concessionality Grant Grant Operation Concessionality Grant Date of Grant Amount Operation Amount (excl. Amount Operation Adjustment Operation Adjustment Title CA) Adjustment Status (1) (2) (3) (4) (5) (6) (7) Financial Closure Report Underlying / Underlying / Final Final Grant Final Final Grant Concessionality Underlying / Concessionality Operation Closure Concessionality Operation Amount Grant Operation / Grant Amount Amount Date Amount Used Title Used Unused (excl. CA) (7) = (3) - (6) or (1) (2) (3) (4) (5) (6) (2) – (5) Signed _________________________ Name _________________________ Title _________________________ Date ___________________________