Especially if compared with tariffs imposed on exports from developed countries, the indicator provides information on whether the tariff structure of a country is commensurate with fair trade principles. As the basket of exported goods for many developing countries and especially LDCs is relatively small, the indicator may be further broken down into product groups. When ODA flows by donor countries are measured, ODA comprises bilateral disbursements of concessional funds to developing countries and multilateral institutions. When ODA receipts by developing countries are measured, ODA comprises disbursement of concessional finance from both bilateral and multilateral sources. For donor countries, the indicator provides information on the adherence to the internationally agreed target of ODA to be at least 0.7 % of GNI.