| Summary: | The Modalities, Procedures and Guidelines (MPGs) adopted at COP24 in Katowice lay out rules for reporting and reviewing information under the Enhanced Transparency Framework of the Paris Agreement. The Katowice decision on the MPGs requests the Subsidiary Body for Scientific and Technological Advice (SBSTA) to develop Common Tabular Formats (CTFs) for the reporting of information on, inter alia, financial support provided, mobilised and received. This paper analyses key issues and options that Parties may wish to consider when developing CTFs for reporting on these elements. The widespread use of CTFs for climate finance reporting could potentially facilitate comparability and aggregation of data and information on financial support in the future. This paper also develops options for CTF tables for the three areas of financial support analysed
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