For reporting to UNFCCC, majority of DAC members report 100% of finance marked “principal”, while only accounting for a certain share of finance marked as “significant”. These shares may range across members (from 0-100%) as there is no common reporting standard (see Annex B). Other differences in reporting to UNFCCC may also arise, for example, in the use of disbursement versus commitment data or differences in geographical scope (see Annex B for more differences in reporting).