As such, any international reporting of this information could focus on providing guidance on information that a) is useful to a broader set of countries and stakeholders (e.g. understanding priority areas, funding sources, any impacts); b) communicates more complete information on climate finance flows than can be gathered only from finance providers; and c) can be communicated in a consistent way by all countries with relative ease. There are also areas where, to enhance clarity, countries would need to provide information specific to their circumstances and domestic systems. Countries may have different views on what they consider to be finance received for implementing climate action (e.g. grants and loans or grants only), and it is unlikely that all countries will be able to report figures on an annual basis immediately, based on current BURs.