29. 相比之下，非核心资源则按捐助方决定属于专用资源，其分配和用途因而受到限制。为此，非核心资源资助的活动不一定与各实体理事机构核定的多边任务和战略计划有直接关联。在有些情况下，理事机构正式核准核心资源的使用，但只是“表示注意到”非核心资源的使用。非核心捐助也会专门按照捐助方的具体需要提出更高的报告要求，进而会提高交易成本。
29. By contrast, and as determined by the contributors, non-core resources are earmarked and thus restricted with regard to their allocation and application. Accordingly, there is not necessarily a direct link between activities financed by non-core resources and the multilateral mandates and strategic plan priorities legislated by governing bodies. In some instances, governing bodies formally approve the use of core resources while only “taking note” of the use of non-core resources. Non-core contributions can also have a high level of reporting requirements tailored to the specific needs of donors, which can increase transaction costs.