An improved overview of climate finance flows, including in the context of developed countries’ USD lOObn goal in the context of the UNFCCC, could have both national and international benefits. These obligations have been enhanced under the Paris Agreement, and include: quantified commitments relating to the provision and mobilisation of financial resources from developed countries to assist developing countries, the leadership of developed countries in mobilising climate finance for developing countries, the reporting of transparent and consistent information on finance provided and mobilised by developed countries, and the review of climate finance provided. However, gaps and inconsistencies remain in UNFCCC provisions for transparency of climate finance provided, mobilised and received. There are also gaps in data availability and reporting, and no agreed methods to attribute climate finance mobilised multilaterally, or for calculating climate finance mobilised from policy interventions.