This document summarizes existing international methodologies for the reporting of financial information. It draws on relevant information contained in: (a) submissions from Parties included in Annex I to the Convention, referred to in decision 2/CP.17, paragraph 17, on their experience with reporting the first biennial reports; (b) views on the methodologies for the reporting of financial information contained in the submissions from Parties and observer organizations referred to in decision 11/CP.20, paragraph 2; (c) information submitted by Parties on the appropriate methodologies and systems used to measure and track climate finance, referred to in decision 5/CP.18, paragraph 10; and (d) the work of the Standing Committee on Finance on the 2014 biennial assessment and overview of climate finance flows of the Standing Committee on Finance.