​Contributions from IFIs and Development Banks to UNDP rose by 44% in 2016 compared to the previous year. In addition to IFI direct contributions, it is important to record indirect contributions received via Government Cost Sharing (originating from loans to governments). As a result, an additional procedure to the Non-Core Contribution Policy was created to provide guidance on how to record contributions from IFIs and development banks, with a list of fund codes to be used for loans, and a list of donor codes to be used for grants.