while the oecd dac statistical system provides the most consistent source of data on climaterelated development finance across bilateral and multilateral providers some data gaps remain a coverage of oof data especially from dfis is incomplete and b there is no clear method to isolate development finance flows that support private sector engagement activities in their entirety whilst party reporting is often based on climaterelated development finance statistics not all climaterelated development finance is reported as climate finance as some members may apply additional quantitative methodologies to identify climate finance hence the two are not directly comparable to this end methodologies on specific financial instruments guarantees syndicated loans shares in collective investment vehicles civs credit line and direct investment in companies have been piloted and implemented the oecd dac is also investigating the suitability of their approach for complex finance structures