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A background paper on the provision of financial support to developing country parties in order to develop training materials for technical experts participating in the review of biennial transparency reports (BTRs), including good practices in reporting and approaches for review. An assessment of the existing best-practice and cutting-edge standards used by renown organisations and institutions in the field of climate finance relevant to the UNFCCC reporting will be conducted. The analysis focuses on the following technical aspects: Determination of finance to be concessional and/or ODA; Avoidance of double counting; Definition of public and private finance; Assessment of private finance mobilized; Support provided and mobilized in line with the long-term goals of the Paris Agreement; Progression from previous levels in the provision and mobilization of finance under the Paris Agreement and, reporting on multilateral finance.