AIIB has one of the largest paid-in capital bases of any multilateral development bank – USD20 billion - and holds considerable liquidity over and above policy needs. Conservative financial management results in favorable financial ratios and AIIB benefits from strong support from a broad range of shareholder members. AIIB was assigned triple-A issuer credit ratings in 2017.
AIIB’s financial and risk management policy design, implementation and oversight are managed by AIIB’s Risk Committee, the Chief Financial Officer and the Treasurer.
Key governing polices are AIIB’s Risk Management Framework, the Financial and Risk Management Policy and the Asset Liability Management Policy (ALM) as well as the directives which further define how these policies are implemented.
Financial reporting is provided annually under IFRS standards, on a semi-annual review basis and on a quarterly unaudited basis.