© 2026 International Bank for Reconstruction and Development / The World Bank 1818 H Street NW,Washington, DC20433Telephone:202-473-1000;Internet: www.worldbank.org Some rights reserved. Thiswork is a product of the staff of the World Bank with external contributions.The findings,interpretations,andconclusionsexpressedinthisworkdonotnecessarilyreflecttheviewsoftheWorldBank,itsBoardofExecutiveDirectors, or the governments they represent. The World Bank does notguarantee the accuracy of the data includedinthiswork.Theboundaries,colors,denominations,andotherinformationshownonanymapinthisworkdonot implyanyjudgmentonthepartofTheWorldBankconcerningthelegalstatusofanyterritoryortheendorsement or acceptance of such boundaries. Nothing herein shall constitute or be considered a limitation upon or waiver of the privileges and immunitiesof theWorld Bank, all of which are specifically reserved. RightsandPermissions This workis available undertheCreativeCommonsAttribution3.0IGOlicense(CCBY3.0IGO)http://creativecommons.org/licenses/by/3.0/igo. Under the Creative Commons Attribution license, you are free tocopy, distribute, transmit, and adapt this work, including for commercial purposes, under the followingconditions: Attribution—World Bank.Technical Guidance on Natural Capital Accounting in Lao PDR: TechnicalReport Accounting for Water resources-2019 and 2020-Basin data and 2023, 2024 and 2025-Modellingdata. Washington, DC: World Bank. 2026. License: Creative Commons Attribution CC BY 3.0 IGO Translations—Ifyoucreateatranslationofthiswork,pleaseaddthefollowingdisclaimeralongwiththeattribution:This translation was not created by the World Bank and should not be considered an official WorldBank translation. the World Bank shall not be liable for any content or error in this translation. Adaptations—Ifyoucreateanadaptationofthiswork,pleaseaddthefollowingdisclaimeralongwiththeattribution:This is an adaptation of an original work by the World Bank. Views and opinions expressed in theadaptation are the sole responsibility of the author or authors of the adaptation and are not endorsed by theWorld Bank. Third-partycontent—The World Bank does not necessarily own each component of the content containedwithinthework.TheWorldBankthereforedoesnotwarrantthattheuseofanythird-partyownedindividualcomponentorpartcontainedintheworkwillnotinfringeontherightsofthosethirdparties.Theriskofclaimsresultingfrom such infringement rests solely with you. If you wish to re-use acomponent of the work, it is your responsibility to determine whether permission is needed for thatre-use and to obtain permission from the copyright owner. Examplesofcomponentscaninclude,butarenotlimitedto,tables,figures,orimages. AllqueriesonrightsandlicensesshouldbeaddressedtoWorldBankPublications,TheWorldBankGroup,1818HStreet NW, Washington, DC 20433, USA; e-mail:pubrights@worldbank.org. Design & Layout—Insmai Photo—front cover–Insmai | Page 8, 10, 15, 23, 27, 58, 62, 67–World Bank Group | Page20-DarkoMlinarevic| Page27, 41, 73–insmai,Page 41–Mykhailo Petrushchak |Page65–Sritakoset Contents Context......................................................................................5Introduction to Natural Capital Accounting.........................10Overview...........................................................................10The System of Environmental-Economic Accounting...12Implementing Natural Capital Accounting....................13Summary of results................................................................15Policy connections...........................................................15Key findings......................................................................16Findings from the accounting process..........................17Strategic considerations for LSB and Government......19The Water System in Lao PDR...............................................20General approach to water resource accounting................23Account description.........................................................24Considerations for account compilation.......................24Account scope..................................................................25Approach adaptation and evolution..............................27Compilation approach 1: Yearly accounts for 3 basins.......28Introduction.....................................................................29Results..............................................................................29Method.............................................................................33 Compilation approach 2: Monthly accounts by province...34Introduction.....................................................................34Results..............................................................................34Method.............................................................................39Compilation approach 3: Monthly accounts for all basins, LaoPDR........................................................