a matching funds approach may also be considered which provides an incentive for domestic revenue rising in order to obtain additional oda as proposed by the united nations department of economic and social affairs it is also worth working towards international consensus on nontraditional forms of development finance such as a currency transaction tax regular allocations of imf special drawing rights sdrs and the use of idle sdrs undesa another nontraditional source of development finance is the channelling of a fraction of the resources of sovereign wealth funds to ldcs either directly or through regional development banks as proposed by unctad a simple calculation estimated that through the latter alternative if per cent of the assets from those funds were directed to the capital base of regional development banks this could mobilize an additional billion in their annual lending capacity unctad