Non-mandatory reporting provisions introduced in the Paris Agreement (in addition to the mandatory reporting requirements mentioned above) include reporting of climate finance provided by countries “other” than developed countries, and reporting of indicative climate finance to be provided and mobilised by developed countries. This means that different national reports of climate finance in the context of the USD 100 billion goal are not always comparable, complete or consistent. This in turn hinders the ability to produce a meaningful aggregate, e.g. in the context of the global stocktake.