having common modalities procedures and guidelines for accounting and reporting could therefore facilitate the global stocktake article and paragraph of decision cp establish principles for accounting for the ndcs of all parties including transparency accuracy completeness comparability consistency environmental integrity and avoidance of double counting as will be discussed in section improved reporting by individual countries on climate finance provided mobilised and projected as well as needed and received in the case of developing countries can facilitate an understanding of aggregate climate finance flows in relation to agreed goals however an assessment commensurate with the objective of the global stocktake will require further inputs including from a range of actors and bodies outside the unfccc such as multilateral development banks mdbs and international organisations the global stocktake shall also inform parties in updating and enhancing their actions and support related to implementing the paris agreement