Under the Paris Agreement, reporting arrangements for finance refer to three new categories of countries: “developed”, “developing”, and “other countries” that provide and mobilise resources. In the absence of a definition of which category countries belong to, there is more flexibility for countries to interpret these terms and decide which reporting provisions best apply to them. The provisions for flexibility are more nuanced in the Paris Agreement, with the term applying more specifically to those developing country Parties that need it in the light of their capacities (Art.