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At the end of 2023, the UNFCCC issued a document titled "Governing Instrument of the Fund" to outline the operation of the Loss and Damage Fund (LDF). It provides three forms of participation open to interested parties, such as non-governmental or civil society organisations. The Board responsible for the LDF is mandated to develop complementary rules of procedure. Additionally, a document called "Background paper on the participation of active observers in Board meetings and related proceedings" was drafted for the second meeting of the Damage and Loss Fund Board. This document addresses certain aspects related to the participation of observers but does not define issues such as conflict of interest, confidentiality, and support for transfers. It is proposed that these guidelines be reviewed every five years.