in addition not all countries report on official financial flows that do not qualify as official development assistance under existing odaeligibility criteria such as nonconcessional loans and equity investments recentlyupdated oecd guidance for applying the rio markers to climate change adaptation activities oecd along with work on definitions being undertaken by bilateral and multilateral development finance providers will hopefully improve the consistency of international reporting though several countries provide such support buchner et al some countries have started reporting their official development assistance to the oecd dac voluntarily such as turkey which also receives oda saudi arabia the uae and the kuwait fund for arab economic development currently such reporting is sometimes still done at an aggregate level making it difficult to identify climaterelevant flows