to do this information is needed from mdbs which have begun developing common classification and backing systems as well as multilateral climate change funds such as the global environment facility which also report to the oecd dac creditor reporting system oecd the global stocktake could take into account information from such actors in addition to unfccc bodies such as the technology mechanism the capacity building committee and the standing cominittee on finance this will require a wide range of inputs on financial flows including i information on the resources required for a lowghg emission and climateresilient development path in the context of sustainable development and poverty eradication ii whether these resources are flowing and having an impact and iii the magnitude of the gaps between resource needs and availability