The Asian Development Bank (ADB) developed the Social Protection Index (SPI) in 2005-2008 to address the growing recognition that economic growth is insufficient in addressing the needs of the poor and vulnerable. In 2010, it revised the SPI to highlight the impact of expenditures on all beneficiaries. This revised SPI handbook contains the rationale for the revision, comparing the total social protection expenditure across all potential beneficiaries with the poverty line expenditures in each country, and offers guidelines for preparing social protection country assessments. It provides a useful analytical and assessment tool for social protection programs in countries rather than a relative ranking of countries in Asia and the Pacific.