The CRS allows for development finance to be analysed from the provider or recipient perspective (see figure below). When analysing climate-related development finance, the provider perspective includes Rio-marked bilateral flows and imputed multilateral contributions, whereas the recipient perspective includes Rio-marked bilateral flows and climate-related multilateral outflows. Italy, Japan, Korea, Luxembourg, The Netherlands, New Zealand, Norway, Poland, Portugal, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, United Kingdom, United States. There are also 20 non-DAC member countries that report ODA to the DAC.