In their second BRs, Annex II Parties generally did not provide information on finance corresponding to capacity-building support reported, for example (UNFCCC, 2016(9]), this trend has by and large continued in third BRs. One explanation could be the relatively generic and high-level nature of existing guidance. In addition, CTF Tables for reporting on financial support do not require indicating whether capacity-building or technology elements are included. Clear measurement and reporting guidance, underpinned by clear definitions and methods, can help boost transparency and completeness of reporting (Ellis and Moarif, 2015(2]).