The Conference of the Parties (COP), by decision 3/CP.17, approved the governing instrument for the Green Climate Fund (GCF). The governing instrument provides, inter alia, that annual reports of the GCF Board will be submitted to the COP for its consideration. The arrangements between the COP and the GCF. provide that the annual reports of the GCF shall include information on the implementation of policies, programme priorities and eligibility criteria provided by the COP, including information on the extent to which COP guidance has been adhered to by the GCF Board. The arrangements also stipulate the specific information that the GCF is to include in its reports.