A commitment is a firm written obligation by a government or official agency, backed by the appropriation or availability of the necessary funds, to provide resources of a specified amount under specified financial terms and conditions and for specified purposes for the benefit of a recipient country or a multilateral agency. Members unable to comply with this definition should explain the definition that they use.

Commitments are considered to be made at the date a loan or grant agreement is signed or the obligation is otherwise made known to the recipient (e.g. in the case of budgetary allocations to overseas territories, the final vote of the budget should be taken as the date of commitment). For certain special expenditures, e.g. emergency aid, the date of disbursement may be taken as the date of commitment.

Bilateral commitments comprise new commitments and additions to earlier commitments, excluding any commitments cancelled during the same year. Cancellations and reductions in the year reported on of commitments made in earlier years are reported in the CRS, but not in the DAC questionnaire.

In contrast to bilateral commitments, commitments of capital subscriptions, grants and loans to multilateral agencies should show the sum of amounts which are expected to be disbursed before the end of the next year and amounts disbursed in the year reported on but not previously reported as a commitment. For capital subscriptions in the form of notes payable at sight, enter the expected amount of deposits of such notes as the amount committed.

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Organisation for Economic Co-operation and Development