The international community is coming together in solidarity with the poorest countries to help them respond to the ongoing Coronavirus Disease 2019 (COVID-19) pandemic, recoup development losses, and build back better from the crisis. The COVID-19 crisis has had a devastating impact on development, compounded existing risks, and continues to present new challenges for the world’s poorest countries. The twentieth replenishment of the International Development Association (IDA20) reaffirms the international community’s commitment to support IDA countries address the challenges arising from the crisis and get them back on track toward the Sustainable Development Goals (SDGs) and the World Bank Group (WBG) Twin Goals to end extreme poverty and promote shared prosperity in a sustainable manner. To mitigate the pressures faced by IDA countries, IDA Deputies and Borrower Representatives (“Participants”) agreed in February 2021 to significantly increase financial support to IDA countries in FY22 and FY23 by frontloading resources from the nineteenth replenishment of IDA (IDA19) from FY23 to FY22 and truncating the IDA19 implementation period from three to two years. The decision meant that the IDA20 replenishment was advanced by one year to cover the period from July 1, 2022 to June 30, 2025. This shortening of the IDA19 cycle by one year further allowed a carry-over of $11 billion to IDA20. This report summarizes the guidance provided by Participants on the policy, financing and results framework that underpins IDA20.