Core contributions to multilateral organisations and international non-governmental organisations on the DAC list of ODA-eligible international organisations (Annex 2) can be reported as multilateral ODA. For organisations, whose activities are only in part ODA-eligible, coefficients will be calculated by the DAC Secretariat. The Annex 2 is revised once a year by the DAC.
Earmarked contributions to organisations not on the Annex 2 may also be ODA-eligible if the contribution meets the criteria set out in the ODA definition (see Official Development Assistance). Such contributions would be reported under bilateral ODA.