Medium: Common guidance could specify the type of information to be reported, but not how, definitions and terms may vary by country and would need to be explained. Low: Other than general categories, it would be difficult to specify the information a country should reporte, would vary in order to understand country-specific contexts. This would require a much closer alignment between reporting on finance received and reporting on finance provided, including coverage of funds (e.g. types of flows and instruments) and their status (committed vs. disbursed). The provider would report these as a bilateral flow, but if the receiving country reports this information, it may do so as coming from the multilateral institution (status unclear in BRs and BURs).