This working document was prepared by staff of Asian Development Bank. It is not an exhaustive nor definitive treatment of the issues. The interpretations and contents herein do not necessarily reflect the views of the ADB’s Board of Governors nor the governments they represent. The Asian Development Bank does not guarantee the accuracy of the data included in this work and accepts no responsibility for any consequences of their use. Use of the term “country” does not imply any judgment by the Asian Development Bank as to the legal or other status of any territorial entity