The document discusses two perspectives in reporting on development finance statistics by the OECD's Development Assistance Committee (DAC): the recipient and provider perspectives. It explains how bilateral flows and multilateral outflows are considered from the recipient perspective, while the provider perspective includes bilateral flows and imputed multilateral contributions. The document also provides an update on proposals to include several additional multilateral institutions in the DAC's Annex 2, which lists organizations for which member countries report core contributions.