further current reporting on climate finance is only mandatory for a subset of developed countries annex ii and a subset of climate finance provided but not mobilised for example the common tabular format ctf reporting tables agreed at cop in and updated at cop in decision cp clarify the temporal scope of information to be provided in developed countries biennial reports include specific line items on individual climate funds such as the green climate fund gcf and acknowledge that some climate finance contributions can respond to both mitigation and adaptation the unfccc s standing committee on finance also produces a biennial assessment of climate finance flows