This section discusses potential technical issues related to information on financial resources that shall or should be reported under the Paris Agreement, based on existing experience and practice. Data on public provision of climate finance is therefore generally quite complete for these Parties (OECD, 2015). Annex II Parties currently report this information in their national communications and biennial reports (see Section 3), particularly on financial resources provided to developing countries (i.e. bilateral finance). Some countries not listed in Annex II (including Annex I Parties such as Poland and non-Annex I Parties such as Korea) also currently report this information in their BRs and BURs, as well as information on their official development assistance for climate purposes to the OECD Development Assistance Committee (DAC).