Further, current reporting on climate finance is only mandatory for a subset of developed countries (Annex II) and a subset of climate finance (provided, but not mobilised). For example, the Common Tabular Format (CTF) reporting tables, agreed at COP 18 in 2012 and updated at COP 21 in 2015 (decision 9/CP.21), clarify the temporal scope of information to be provided in developed countries’ biennial reports, include specific line items on individual climate funds such as the Green Climate Fund (GCF), and acknowledge that some climate finance contributions can respond to both mitigation and adaptation. The UNFCCC’s Standing Committee on Finance also produces a biennial assessment of climate finance flows.