Using ADB COVID-19 Policy Database, this report provides information of the amounts announced by all members of the Asian Development Bank during 2020 to combat the effects of the coronavirus disease (COVID-19). It also analyzes the specific measures taken, classified into liquidity support, credit creation, long-term lending, equity support, and health and income support. The analysis focuses on the financial statement effects of a given measure, in particular: (i) who, if anyone, bears the financial burden of the measure and in what form?; and (ii) does the measure create more debt or more income (e.g., net worth or equity, other things being equal) for the recipients?