It focuses on data collection, reporting and review, and how the transparency of information on climate finance provided, mobilised and received could be improved from current arrangements in order to meet the aims set out in the Paris Agreement. This leads to significant data, institutional and resource challenges in tracking inflows and outflows accurately and comprehensively. It is therefore challenging to ensure that all climate finance is counted, while double counting is avoided. Multiple systems exist at the country and organisational level to collect information on climate finance, including in the UNFCCC context.