The Subsidiary Body for Implementation (SBI), at its twenty-second session, took note of information contained in document FCCC/SBI/2005/3 regarding the suspension of the practice of withholding funding to eligible Parties to participate in the UNFCCC process if they have contributions to the core budget outstanding. The SBI decided that more time was required to determine the financial implications of the suspension and that the status quo on the practice of funding participants should be maintained through 31 December 2007. It requested the secretariat to report on this issue to the SBI at its twenty-sixth session. This report provides further analysis and a recommendation to the SBI