Sentence:  To further discourage the use of associated financing and tied aid as a low-cost device for trade promotion, the new Guiding Principles raise the minimum level of <WSD>concessionality</WSD> which each transaction must attain. 
Meaning of the word marked with <WSD> tags:  The degree by which a loan or trade reduces the lender's or one trading partner's returns in comparison with what they would get at full market rates.