EPA-430-F-25-003	SERA

Annotated Outline

for Chapter II of the Biennial Transparency Report

Information Necessary to Track Progress Made in
Implementing and Achieving Nationally Determined
Contributions under Article 4 of the Paris Agreement


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BTR CHAPTER II ANNOTATED OUTLINE

Introduction to the Annotated Outline

Under the Paris Agreement, countries that are Parties to the Agreement are committed to preparing a biennial
transparency report (BTR) on their progress on climate action. A BTR will provide information on greenhouse gas
(GHG) emissions and trends; information necessary to track progress made in implementing and achieving
nationally determined contributions (NDCs); information on adaptation to climate impacts; information on
support provided, mobilized, received and still needed; and describe areas for improving reporting in the future.
In reporting on climate action, a BTR must describe a Party's NDC, including any updates, to enhance
understanding of each country's long-term goals for GHG reductions. A BTR must also describe the indicator(s)
used to track progress in implementing and achieving the NDC. This is critical in allowing domestic stakeholders,
other Parties, and the international community to understand progress made toward meeting a Party's NDC.

The Annex to Decision 18/CMA.l provides the modalities, procedures, and guidelines (MPG) for the
transparency reporting framework for action and support referred to in Article 13 of the Paris Agreement. In
general, a BTR will include several chapters, and within each chapter are sections which group information
provided by the appropriate MPG provisions. This document provides an annotated outline for Chapter II of the
BTR, Information Necessary to Track Progress Made in Implementing and Achieving Nationally Determined
Contributions under Article 4 of the Paris Agreement.

In addition to this annotated outline for BTR Chapter II, several crosscutting resources are available to help with
preparation of a BTR, including:

•	Reference Manual for the Enhanced Transparency Framework under the Paris Agreement ("ETF
Reference Manual"), Version 2 (2022)

o Published by the UNFCCC secretariat, the ETF Reference Manual serves as a tool for clarifying the
requirements related to the reporting and review of information included in the BTR and the
relevance of that information to Parties' implementation of the Paris Agreement

o Available at https://unfccc.int/sites/default/files/resource/v2 ETFreferencemanual.pdf

•	Technical Handbook for Developing Countries on Preparing for Implementation of the Enhanced

Transparency Framework under the Paris Agreement ("ETF Handbook"), 2nd Edition (2023)

o Developed by the Consultative Group of Experts (CGE) with the support of the UNFCCC secretariat,
the Technical Handbook aims to improve awareness and understanding of the ETF and its MPGs by
national experts and practitioners from developing countries.

o Available at https://unfccc.int/sites/default/files/resource/ETF%20Handbook-Edt2 EN.pdf

•	UNFCCC BTR Expert Reviewer Training Courses

o While created for as mandatory training for experts who plan to serve as technical expert reviewers
of BTR submissions, the UNFCCC training programme materials provide an excellent resource for
plain language explanations of the MPGs and what technical expert reviewers will be looking for in
the course of their reviews.

o Course material can be downloaded as a PDF document; available at https://unfccc.int/process-and-
meetings/transparencv-and-reporting/training-programmes-for-expert-reviewers#PA-review-
training-programme (scroll to the bottom of the page for access to course material).

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BTR CHAPTER II ANNOTATED OUTLINE

• NDC Partnership Climate Toolbox

o Draws together tools, guidance, platforms, and support from leading institutions is a searchable
database to help countries plan and implement their NDCs.

o Available at https://ndcpartnership.org/knowledge-portal/climate-toolbox

Table 1 lists the BTR chapters, the related MPG provisions for each chapter, and chapter-specific topical
resources for BTR preparation.

Table 1. Available Resources or Support by BTR Chapter



Associated



BTR Chapter

MPGs

Resources/Support



(paras.)



1 National inventory

17-58

U.S. EPA's Toolkit for BuildinR National GHG Inventory Systems

report of anthropogenic
emissions by sources and
removals by sinks of
greenhouse gases3

Information necessary to 59-103
track progress made in
implementing and
achieving nationally
determined
contributions under
Article 4 of the Paris
Agreement

provide comprehensive templates that help and entity form a
sustainable inventory system.

The Capacity-building Initiative for Transparency—Global
Support ProRramme (CBIT-GSP) prepared an annotated outline
similar to this document to facilitate organizing and preparing
the national inventory document (NID). While the current draft
guidance is in Spanish, an English version will be available in
2025.

UNFCCC training programme for expert reviewers under the
Paris Agreement, Course B, Technical review of national
inventories reports of anthropoRenic emissions by source and
removals by sinks of GHG.

UNFCCC NDC ReRistry provides access to Party NDCs, which
provides useful examples of Party-chosen indicators for
tracking progress.

BTR Submissions provides access to Party BTRs, which include
useful examples of Party reporting for different types of NDCs,
as well as Technical Expert Review Reports.

UNFCCC training programme for expert reviewers under the
Paris Agreement, Course C, Technical review of information
necessary to track proRress made in implementinR and
achievinR NDCs.

Partnership on Transparency in the Paris Agreement (PATPA)
provides Projections of Greenhouse Gas Emissions and
Removals: An Introductory Guide for Practitioners.

Ill Information related to 104-117 CBIT-GSP: ReportinR adaptation throuRh the biennial

climate change impacts	transparency report: A practical explanation of the Ruidance

and adaptation under
Article 7 of the Paris
Agreement

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BTR CHAPTER II ANNOTATED OUTLINE

BTR Chapter

Associated
MPGs
(paras.)

Resources/Support

IV

Information on financial,
technology development
and transfer and
capacity building support
provided and mobilized
under Articles 9-11 of
the Paris Agreement

118-129

UNFCCC training programme for expert reviewers under the
Paris ARreement Course D, Technical review of the
information on financial, technoloRV development and transfer

and capacity buildinR support provided to developinR countries



V

Information on financial,
technology development
and transfer and
capacity building support
needed and received
under Articles 9-11 of
the Paris Agreement

130-145

UNFCCC training programme for expert reviewers under the
Paris ARreement, Course D, Technical review of the
information on financial, technoloRV development and transfer

and capacity buildinR support provided to developinR countries

UNFCCC ETF Handbook—for example, FiRure 13 (Information
to be reported on financial support needed and received) on
page 41 through Figure 17 (Information to be reported on
capacity-building support received) on page 43.

a—The National Inventory Report (NIR) consists of the National Inventory Document (NID) and the Common Reporting
Tables (CRT). The NIR may be submitted as a stand-alone report (NID and accompanying CRT), or as a component of a BTR
(e.g., as a chapter within a Party's BTR textual report accompanied by CRT).

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BTR CHAPTER II ANNOTATED OUTLINE

Purpose of This Annotated Outline

This annotated outline is intended to assist in preparing and organizing BTR elements, specifically within Chapter
II, and includes the following elements:

•	Describing a Party's NDC, including updates;

•	Information necessary to track progress made in implementing and achieving a Party's NDC under
Article 4 of the Paris Agreement;

•	Mitigation policies and measures (PAMs), actions and plans, related to implementing and achieving a
Party's NDC under Article 4 of the Paris Agreement;

•	Summary of greenhouse gas emissions and removals; and

•	Projections of greenhouse gas emissions and removals.

The aim of this annotated outline is to assist in organizing information in BTR Chapter II so that it adheres to the
MPG reporting provisions and presents a consistent and helpful narrative to describe a Party's current NDC,
tracking progress in the implementation and achievement of the NDC, PAMs implemented to achieve the NDC,
and projections of GHG emissions and removals. While reporting information in tabular formats is required
through the use of the common tabular format (CTF) reporting tables, these CTF tables are not required to be
presented within the narrative report. However, information from the CTF tables may complement and support
the descriptive narrative information reported in Chapter II. Where relevant, this annotated outline describes
where the inclusion of tabular information in the body of the narrative report, while not required, may help a
Party describe its progress in a transparent, compelling, and easily understood manner.

This annotated outline is consistent with the example outline adopted by the CMA (Annex IV to decision
18/CMA.l). It includes references to the MPGs, CTFs, guidance from BTR drafters, "real world examples", tabular
examples to support the narrative, and additional resources. The following appendices are also included to
provide additional context or information for the descriptions within the annotated outline:

•	Appendix A: MPGs Referenced

•	Appendix B: Flexibility for Developing Countries that Need it in the Light of their Capacities

•	Appendix C: Optional Organization for Projections Information in for BTR Section II.F

•	Appendix D: List of Abbreviations, Acronyms, and Chemical Formulae

This annotated outline is not a replacement for the reporting guidelines outlined in the MPGs provided in the
Decision 18/CMA.l and 5/CMA.3 and their Annexes.

How to Use This Annotated Outline

The following is a guide to using the annotated outline, including an overview of how the annotated outline is
organized, and a description of graphical elements to aid the user. When using the annotated outline, assume all
MPG provisions are mandatory, unless otherwise stated.

1. Format of Each Section and Subsection

Each section and subsection in the annotated outline follow the same format. The example shown below
distinguishes the different informational elements presented within the annotated outline.

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BTR CHAPTER II ANNOTATED OUTLINE

II.[letter A, B, C...]. Section Title

I General guidance is provided in dark blue within each section.

All MPG paragraphs presented
within each section, per
Decision 18/CMA.l

[Roman numeral i, ii, iii...]. Recommended Subsection Title1

I General guidance is provided in dark blue within each subsection.

Only the applicable MPG
paragraphs/provision for each
subsection

Examples

These example boxes include:

•	Example narrative text (presented in blue italic text). In some cases this example text provides an indication
in gold bracketed text that the Party should update a description or text with appropriate country-specific
information

•	Tables or graphics that could be used to supplement the narrative

•	"Real world" guidance on how to draft language or the focus of the section or subsection

•	Italicized dark blue text marking verbatim quotes from the provided reference

yV Tips

Helpful tips, guidance for BTR drafters, or additional resources are included in shaded text boxes
with a lightbulb icon throughout the annotated outline. These tips may also point to examples of
other types of documents a Party may have already drafted that might include applicable
information that can be used in the BTR to streamline the drafting process.

1 Note that a Party may rearrange or combine subsections if it makes more sense for its national circumstances or the NDC
and helps present the relevant information in a transparent manner.

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BTR CHAPTER II ANNOTATED OUTLINE

2. Graphical Icons

The following graphical icons are used to highlight additional boxes that contain information in the annotated
outline.

CTF Table

This icon references the accompanying CTF table, as documented in Decision 5/CMA.3 Annex II. The
CTF must accompany the textual BTR report. Note that while the CTF table format may be useful to
organize the information to be reported, this format is not required to be included within the
narrative (textual report portion) of the BTR.

In one section of this annotated outline, the CTF icon refers to a common reporting table (CRT) table
for GFIG inventory information. A CRT resource is provided within that section.

MPG Provision That "Encourages" Reporting or Indicates an Element "May" Be Reported

This icon indicates where a reporting provision in the MPGs provision is optional. The "+" symbol is
used in this annotated outline where the MPG text indicates that reporting under a provision is
"encouraged" or indicates that a Party "may" report something at their discretion. The "+" symbol is
not present where the MPG text indicates that something "shall" or "should" be reported.

Appendix A of this annotated outline provides the MPG text, organized by MPG paragraph number.
Note that for both certain "shall" and "should" provisions in the MPGs, flexibility provisions may
apply for developing countries that need it in the light of their capacities.

Flexibility Provision

This icon indicates that a flexibility provision available to developing country Parties in the MPGs is
discussed within the annotated outline subsection. See Appendix B of this annotated outline for
more details on flexibility provisions available to developing country Parties in the MPGs.

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BTR CHAPTER II ANNOTATED OUTLINE

Contents of the Chapter II Annotated Outline

II. Information necessary to track progress made in implementing and achieving national determined

contributions under Article 4 of the Paris Agreement	1

11.A. National circumstances and institutional arrangements	1

i.	National circumstances	1

ii.	Institutional arrangements	6

II.B. Description of the NDC under Article 4 of the Paris Agreement	7

II.C. Information necessary to track progress made in implementing and achieving the NDC under Article 4 of
the Paris Agreement	9

i.	NDC indicator(s) for tracking progress	10

ii.	Tracking NDC progress	11

iii.	Assessment of NDC achievement	13

iv.	Definitions for NDC	13

v.	NDC accounting approach	14

II.D. Mitigation policies and measures (PAMs), actions and plans, including those with mitigation co-benefits
resulting from adaptation actions and economic diversification plans, related to implementing and
achieving the NDC under Article 4 of the Paris Agreement	16

i.	Mitigation policies and measures (PAMs)	16

ii.	Methodologies and assumptions used to estimate GHG emission reductions or removals from
PAMs	20

iii.	Past PAMs no longer in place	20

iv.	Impacts of PAMs on longer-term trends in GHG emissions and removals	21

v.	Assessment of economic and social Impacts of PAMs	21

I I.E. Summary of GHG emissions and removals	22

II.F. Projections of GHG emissions and removals	24

i.	General projections considerations	25

ii.	Projections of GHG emissions and removals	26

iii.	Methodology used to develop projections	29

iv.	Projections of key indicators	29

II.G. Other information	29

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BTR CHAPTER II ANNOTATED OUTLINE

II. Information necessary to track progress made in
implementing and achieving national determined
contributions under Article 4 of the Paris Agreement

For the following sections and subsections in Chapter II, assume the information to be reported is mandatory,
unless otherwise stated.

Before beginning to describe the Party's country-specific information, it may be beneficial to provide a summary
or brief introduction of Chapter II highlights here in the upfront text of the chapter. This is not required within
the MPGs but does provide context for the elements included in Chapter II.

Example text of a brief introduction

This chapter describes the Party's NDC in line with Article 4 of the Paris Agreement and provides information
necessary to track progress made in implementing and achieving the NDC, including information on chosen
indicator(s) for tracking progress and a description of policies and measures (PAMs) that are being implemented
to achieve the NDC. This chapter also summarizes [the Party's] overall GHG emissions and removals and trends
and includes associated projections of GHG emissions and removals with currently implemented and adopted
mitigation measures.

I .A. National circumstances and institutional arrangements

Covers para. 59
through 63

This section describes national circumstances, institutional arrangements, and other
arrangements in place for tracking progress made in implementing and achieving the
NDC.



Tips

Per MPG para. 63, a Party may reference previously reported information as needed to fulfill this
section (e.g., a previous national communication). Ensure the reporting elements in each subsection
are included.

i. National circumstances

a. Description of national circumstances

Include the following information to describe national circumstances and context for other
information reported across the BTR. The minimum information to provide is:

Para. 59

Government structure
Population profile
Geographical profile
Economic profile
Climate profile
Sector details

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BTR CHAPTER II ANNOTATED OUTLINE

Example description of national circumstances—subsection organization

It may be easiest to structure the narrative using each of the mandatory reporting elements (e.g., government
structure, population profile, etc.) as a sub-header within this subsection.

The first example is an excerpt from Chapter 1 of Guyana's first BTR (BTR1), which combines both national
circumstances and institutional arrangements.

Chapter 1—National Circumstances and Institutional Arrangements

1.	Administrative Structure

2.	Geography and Topography

3.	Hydrological Resources

a.	Coastal Artesian Basin and Aquifers

b.	Rivers

c.	Watersheds

d.	Lakes and Conservancies

e.	Wetlands

f.	Groundwater Resources

4.	Natural Resources

a.	Minerals

b.	Forests

c.	Arable Land and Agriculture

d.	Fisheries

e.	Water

f.	Biodiversity and Protected Areas

5.	Climate Profile

a.	Climate Change Trends

b.	Climate Impacts and Vulnerabilities

6.	Socioeconomic Profile

a.	Economy

b.	Population and Demographics

c.	Infrastructure

7.	Energy

a.	Current Energy Usage

b.	Planned Energy Transition

8.	Tourism

9.	Climate Change Policy and Institutional Framework

a.	International Environmental Agreements

b.	Department of Environment and Climate Change

c.	National Constitution of Guyana

d.	Environmental Protection Act

e.	Protected Areas Act

f Wildlife Conservation and Management Act

10.	National Plans/Policies/Strategies

a.	Mainstreaming Rio Convention Implementation

b.	Development Priorities and Objectives

c.	Agriculture Sector

d.	Forestry Sector

e.	Energy Sector
f Climate Change

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BTR CHAPTER II ANNOTATED OUTLINE

Source: Chapter 1. National Circumstances and Institutional Arrangements, 2024. Guyana: First Biennial
Transparency Report to the United Nations Framework Convention on Climate Change. Available at:
https://unfccc.int/sites/default/files/resource/Guvana First%20Biennal%20Transparencv%20Report Februarv%2
02024%20-%20Final.pdf

As another example, below is the organization for Chapter 3 in the United States of America's BTR1. The
differences from the previous example highlight the discretion Parties have in deciding how to present the
required information, as long as it is done so clearly and transparently:

Chapter 3: Information necessary to track progress made in implementing and achieving nationally
determined contributions under Article 4 of the Paris Agreement

A. National Circumstances and Institutional Arrangements

1.	Government Structure

a)	Federal Government

(1)	Executive Branch

(2)	Legislative Branch

(3)	Judicial Branch

b)	Subnational Actors

2.	Population Profile

3.	Geographic Profile

4.	Economic Profile

5.	Climate Profile

Source: 2024 U.S. Biennial Transparency Report: First Biennial Transparency Report of the United States of
America. Available at:

https://unfccc.int/sites/defau lt/files/resource/2024%20U.S.%20Biennial%20Transparencv%20Report.pdf

Example description of national circumstances—narrative text with figures

Within each of these subsections, figures are presented to support the narrative and provide more context for
the stated information. For example, the following presents a description with accompanying figure describing
the government structure (one element of the national circumstances) for Zimbabwe:

"Zimbabwe has ten administrative provinces namely Bulawayo, Harare, Manicaland, Mashonaland East,
Mashonaland Central, Mashonaland West, Masvingo, Matabeleland North, Matabeleland South, and
Midlands. These provinces are further divided into sixty administrative districts. Bulawayo and Harare are
metropolitan provinces while the remaining eight provinces are mostly rural and intermingled with a few
towns and growth centres (Figure 0.1). Zimbabwe has embraced a devolution of powers in its governance
system in which power has been transferred from central government to local government, as enshrined in
the Zimbabwe Constitution. This devolution of powers provides a strong foundation for local government to
respond to climate change through a consultative, fully participatory, and transparent process that leaves
no-one and no place behind, a central principle of the Sustainable Development Goals."

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BTR CHAPTER I! ANNOTATED OUTLINE

Mashonaland
Central f-

Mashonaland
West

Midlands

Matabeleland
North

Manlcaland

Matabeleland
South \

Masvingo

%20FRAMEWORK%20%20CONVENTION%20QN%20CLIMATE%20CHANGE.pdf

Source: Figure 0.1. Zimbabwe's First Biennial Transparency and Fifth National Communication Report to the
United Nations Framework Convention on Climate Change (2024). Available at:

https://unfccc.int/sites/default/files/resource/ZIMBABWE%E2%80%99S%20FIRST%20BIENNIAL%20TRANSPAREN
CY%20AND%20FIFTH%20NATIONAL%20COMMUNICATION%20REPORT%20TO%20THE%20UNITED%20NATIQNS

TRUE NORTH

LEGEND
Road
H Water body

| Provincial boundary
~ Country boundary

Figure 0.1: Provincial Boundaries of Zimbabwe

-a-

Tips

Consider the Party's most recent national communication or biennial update report (BUR). The
description of national circumstances may already be cited or reported there.

b.

Description of how national circumstances affect GHG emissions and removals

This subsection provides a descriptive summary of how the Party's national circumstances impact
GHG emissions and removals overtime.

Para, 60

Examples of a potential impact

Here, the Party describes the national circumstances that limit its application of alternative energy:

"Singapore has limited land area, relatively flat land, a high urban density, low wind speeds (2-3m/s), and
lacks near-surface geothermal resources and major river systems. Therefore harnessing alternative energy
sources such as hydroelectricity, marine, wind, geothermal or conventional nuclear power is a major
challenge. Whilst solar energy is Singapore's most viable domestic renewable energy option, competing uses
for land greatly limit our access to solar energy at scale. Such difficulties in transitioning to alternative
energy are recognised by the UNFCCC, under Articles 4.8 and 4.10. Nonetheless, we will continue to pursue
available opportunities."

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Source: Singapore's First Biennial Transparency Report under the United Nationals Framework Convention on
Climate Change (2024), Chapter 2. Available at:

https://unfccc.int/sites/default/files/resource/Singapore%20BTRl%202024.pdf

In another example, the Party describes the circumstances likely behind the limited growth of emissions it
would otherwise expect to have increased.

"Improvements in fuel economy, an increasing share of hybrids and EVs, and the use ofbiofuels have
contributed to a decline in the emissions per mile travelled of light-duty vehicles. This has limited the growth
in emissions from ground transportation despite an upward trend in motor vehicle miles travelled, and a shift
to heavier vehicles (Figure 3 21)."

Figure 3-21: C02 Emissions in the Transportation Sector, Motor Vehicle Miles Travelled, and
Emissions Per Mile Traveled of Light-Duty Vehicles, as a Percentage of 1975 Values

Percent

250 ,

A/
V

Emissions per Mile Trawled
by Light-Duty Vehicles

Transportation sector
emissions have not risen
nearly as much as vehicle
miles traveled because
gains in fuel economy have
reduced emissions per mile
of travel.

1976 1981 1986 1991 1996 2001 2006 2011 2016 2021

Source: U.S. Congressional Budget Office72

Summary box, within graphic: Transportation sector emissions have not risen nearly as much as vehicle miles
traveled because gains in fuel economy have reduced emissions per mile of travel.

Source: Figure 3-21. 2024 U.S. Biennial Transparency Report: First Biennial Transparency Report of the United
States of America. Available at:

https://unfccc.int/sites/defau lt/files/resource/2024%20U.S.%20Biennial%20Transparencv%20Report.pdf

In a third example, the Party describes the economic circumstances that lead to a significant difference in its
energy consumption per unit of gross domestic product, compared to other Parties:

"According to the World Bank, South Africa is classified as an upper-middle income country and is the largest
economy on the African continent. South Africa's Gross Domestic Product (GDP) has grown steadily in the
years post the COVID19 pandemic, expanding by 2,0% between 2021 and 2022, from R4,50 trillion to R4,60
trillion. However, South Africa faces persistent challenges of high unemployment, poverty, and inequality,
which are deeply entrenched in its socioeconomic fabric. With an unemployment rate exceeding 30%,
especially among the youth, and a substantial portion of the population living in poverty, the country
struggles with low economic mobility and widening income disparities. These issues are compounded by slow
economic growth, exacerbating the socio-economic divide. South Africa continues to be one of the leading
suppliers of mineral commodities globally. Consequently, its overall energy consumption per unit of GDP is
approximately 50% higher than the worldwide average. This elevated consumption is fuelled by energy-
intensive sectors and the specific type of coal utilized in the energy supply system. According to the 2021
South African Energy Balance, South Africa's total primary energy supply (TPES) is dominated by coal, which

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BTR CHAPTER II ANNOTATED OUTLINE

constituted 71% of the TPES, followed by crude oil with 23% and nuclear with 3%. Renewables account for
less than 1% of TPES.

The energy sector in South Africa is of vital importance to the economy as it creates jobs and value by
extracting, transforming and distributing energy goods and services throughout the economy. /\s a carbon-
intensive economyheavily reliant on coal for energy production, South Africa's economic model is vulnerable
to both environmental and economic pressures. The country's dependence on fossil fuels for industrial
activity, energy generation, and exports not only contributes significantly to global carbon emissions but also
exposes it to risks associated with the global transition to cleaner energy."

Source: South Africa's First Biennial Transparency Report to the United Nations Framework Convention on
Climate Change under the Paris Agreement (2024). Available at:

https://unfccc.int/sites/default/files/resource/First%20Biennial%20Transparencv%20Report%20of%20South%20
Africa%20under%20the%20PA 20%20December%202024.pdf

ii. Institutional arrangements

a. Description of institutional arrangements

I Describe how institutional arrangements are set up to track progress in implementing and
I achieving the NDC. Note that for future BTR (BTR2 and subsequent reports), this section also
Para. 61 | includes any changes in these arrangements from the previous report (applicable to BTR2 and
subsequent reports).

yv Tips

CBIT-GSP provides helpful considerations when describing the Party's institutional arrangements
(MPG para. 61):

•	"Ensuring sustainability of Institutional Arrangements supports the transition at the national
level from the current project-based arrangements (focused on producing individual
reports), which lack continuity and adequate resources, to arrangements that establish
sustainable teams and data flows that can provide regular and continuously improving,
robust information for national reports and to national decision makers.

•	Institutional arrangements should be designed keeping in mind the coming evolution that
will bring the implementation of the ETF, allowing for continuous improvement to data
collection, processing, analysis, compilation and reporting and associated processes."

Source: CBIT-GSP Climate Transparency in coordination with the UN Environment Programme,
Copenhagen Climate Centre. Training in enhancing institutional arrangements and effective
implementation of the BUR 2. Available at: https://climate-transparencv-
platform.org/sites/default/files/2024-07/lnstitutional%20arrangements-
Uganda %20Session%201Dav%201.pdf

b.

Arrangements for domestic actions related to the implementation and achievement of the NDC

Para. 62

If there are other legal, institutional, administrative, or procedural arrangements in place for
implementation, monitoring, reporting, or archiving the domestic implementation and
achievement of the NDC, the Party must describe them.

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&

Tips

Examples of a domestic action that may be appropriate to describe include

"...legislative arrangements and enforcement and administrative procedures, such as overarching
national measures relevant to climate change; decrees, regulations and governmental decisions
on the implementation of climate-related measures; and environmental laws, acts and
regulations related to stakeholder consultation

Source: UNFCCC BTR Review Training: Course C, sub course CI. Available at:
https://unfccc.int/sites/default/files/resource/Cl NC IA and Description Edl.pdf

.B. Description of the NDC under Article 4 of the Paris Agreement

This section describes the NDC. This may include a description of more than one target,
depending on the specifics of the NDC. Note that if any updates have been made to the NDC
Covers para. 64 | since it was first communicated by the Party, the description of the NDC in this section

should include those updates. The following parameters must be included, at a minimum:

•	Target(s) and description, including target type(s), as applicable

•	Target year(s) or period(s), and whether they are single-year or multi-year target(s), as applicable

•	Reference point(s), level(s), baseline(s), base year(s) or starting point(s), and their respective value(s), as
applicable

•	Time frame(s) and/or periods for implementation, as applicable

•	Scope and coverage, including, as relevant, sectors, categories, activities, sources and sinks, pools and
gases, as applicable

•	Intention to use cooperative approaches that involve the use of internationally transferred mitigation
outcomes (ITMOs) under Article 6 towards NDCs under Article 4 of the Paris Agreement, as applicable

•	Any updates or clarifications of previously reported information, as applicable

This section could be organized by making each of the parameters described above a sub-header with a
narrative description and cross-references to the CTF as appropriate. This information could also be provided as
a table in this section of the textual report.

Example of an NDC with more than one target

Example of multiple NDC targets: China

"China's NDC includes the following targets: to have CO2 emissions peak before 2030 and achieve carbon
neutrality before 2060; to lower CO 2 emissions per unit of GDP by over 65 percent from the 2005 level; to
increase the share of non-fossil fuels in primary energy consumption to around 25 per cent; to increase the
forest stock volume by 6 billion m3 from the 2005 level; and to bring total installed capacity of wind and solar
power to over 1.2 billion kW by 2030. China's NDC is available at the NDC Refiistry/''

Source: UNFCCC BTR Review Training: Course C, sub course CI. Available at:
https://unfccc.int/sites/default/files/resource/Cl NC IA and Description Edl.pdf

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BTR CHAPTER II ANNOTATED OUTLINE

CTF—Appendix to Annex II of 5/CMA.3 and CTF 2

See the table in the Appendix to Annex II of 5/CMA.3, Reporting format for the description of a
Party's nationally determined contribution under Article 4 of the Paris Agreement, including
updates. (While this table is included along with the CTF tables in Annex II of 5/CMA.3, it is not part
of the CTF and may be used on a voluntary basis by Parties if they choose.)

See information to be reported in CTF Table 2, Structured summary: Definitions needed to
understand NDC.

Tips

In most cases, the information to be included in this section will be found in the NDC communicated
by the Party.

What are NDC targets?

"Because they are defined at the national level, NDCs can come in many forms. Common

classifications for the goals set out in NDCs are as follows (see also the figure below).

•	Absolute emission reduction or limitation target relative to a base year. These targets may
be economy-wide or sector-specific. They can reflect a decrease in emissions compared with
a base year or reflect a limitation or an increase from base-year emissions. They can also
take the form of a target for carbon neutrality. The Paris Agreement specifies that developed
country Parties should undertake economy-wide emission reduction targets, while
developing countries are encouraged to move overtime towards economy-wide emission
reduction or limitation targets.

•	Emission reduction target below a 'business as usual' level. This type of target involves a
Party developing the 'business as usual' scenario—across the entire economy or for a
sector—and committing to limiting emissions to a level below that projected under the
'business as usual' trajectory. The target may reflect a single year or a budget over multiple
years.

•	Intensity target. These targets are typically framed as limiting emissions to a predefined
amount of GFIG emissions (or carbon or energy) per unit of output (e.g. per GDP unit or per
capita).

•	Peaking target. A peaking target allows a Party to emit increasing amounts of GFIG emissions
for a specified period and then peak either at a certain level of emissions or in a certain year.
In this context, the country may define what a 'peak' is and how it differs from inter-annual
variation.

•	Policies and actions. In this case, a Party does not necessarily commit to GFIG-based action,
but rather to implementing one or a series of policies and actions designed to address
climate change given the national circumstances (e.g. a low-carbon development strategy
for urban planning or renewable energy legislation).

•	Other. Other targets in NDCs communicated by Parties to date, which in some cases overlap
with the ones identified above, include tracking the mitigation co-benefits of adaptation
actions and non-GFIG targets (e.g. the share of renewables in the energy sector, an increase
in forest land area or a specified measure of energy efficiency)."

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BTR CHAPTER I! ANNOTATED OUTLINE

Example: Accounting for NDCs
with Absolute or Intensity Targets

Example: BAU Target

•&S
~ i
£. a

l|

8°

below BY
by target
year/
period

XV,
above BY
by target
year/
period

UJ

x

XV, below BAU
by a single or
multi-year
target

Base year Possible Target (A) Possible Target (B)

Example: Non-GHG Goals (e.g. area forest cover,
electricity sector efficiency, share of renewable energy)

E

z

8
s

BAU 	Trajectory during NOC

Example: Peaking Target

Peaking target
at X ktC0,eq by
a single year

Year

Example:

Policies and 	

Measures/Actions

Year

Polity #1 	

Policy #2 	

Policy/group of policies



List of possible indicators
(e.g. stage of implementation,
GHG effects of mitigation action)

BAU = Business as usual, BY = base year

Source: UNFCCC BTR Review Training: Course C, sub course C2. Annex 3. Available at:

https://urifccc.int/sites/default/files/resource/C2 Tracking%20progress Edl.docx.pdf

Information necessary to track progress made in implementing and
achieving the NDC under Article 4 of the Paris Agreement

Covers para. 65
through 79

This section describes the information needed to track progress made in implementing
and achieving the Party's NDC described above in Section II.B.

As with other sections, organize the information referenced in each subsection to best
ensure transparency. For example, while the MPGs and CTFs separate the description of
the indicator from the definitions needed to understand the indicator (e.g., indicator(s) selected to track
progress reported in CTF Table 1 and the definitions needed to understand each indicator reported in CTF Table
2), it may best support a transparent narrative to include those definitions alongside the description of the
indicator in the textual report.

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BTR CHAPTER I! ANNOTATED OUTLINE

i. NDC indicator(s) for tracking progress

This subsection describes the relevant indicators used to track progress in implementing and
achieving the NDC. Depending on the form of the NDC, these indicators may be quantitative of
Para. 65-70, qualitative. A Party may consider including information on how and why the indicators were
76(a), 78	chosen for NDC tracking. The description of each indicator must include how the indicator is

related to the NDC (MPG para. 76(a)). Refer to MPG para. 78 if the NDC includes mitigation co-benefits (also as
referenced in Appendix A of this annotated outline).

Example of how tables can complement and supplement narrative information

Below is an example of how tables in the textual report of the BTR can enhance the narrative description of
NDC implementation. If the Party already describes this information elsewhere in the BTR, the tabular summary
can reference that BTR chapter/section to direct the reader to where more information may be found.

"For the tracking of progress towards implementing and achieving the NDC of the EU, an indicator is used
which has the same unit and metric as the NDC base year and target values. The chosen indicator is 'annual
total net GHG emissions consistent with the scope of the NDC in CO2 eq.'. Table 2-8 provides more
information on this indicator."

Table 2-8. Indicator for tracking progress

Information

Description

Selected
indicator

Annual total net GHG emissions consistent with the scope of the NDC in CO2 eq.

Reference level
and base year

The reference level is total net GHG emissions of the EU in the base year (1990). The reference
level value for the EU is 4,699,405 kt CCheq.

Updates

This is the first time the reference level is reported, hence there are no updates.

The value of the reference level may be updated in the future due to methodological
improvements to the EU GHG inventory and to the determination of international aviation and
navigation emissions in the NDC scope.

Relation to the
NDC

The indicator is defined in the same unit and metric as the target of the NDC. Hence it can be
used directly for tracking progress in implementing and achieving the NDC target.

Definitions

Definition of the indicator "annual total net GHG emissions in COjeq.":

Total net GHG emissions correspond to the annual total of emissions and removals reported in
C02 equivalents in the latest GHG inventory of the EU. The totals comprise all sectors and gases
listed in the table entitled "Reporting format for the description of a Party's nationally determined
contribution under Article 4 of the Paris Agreement, including updates." Indirect CO2 emissions are
included from those Member States that report these emissions.

Note: The information in this table is identical to the information in Common Tabular Format (CTF) tables 1 ("Description of
selected indicators") and 2 ("Definitions needed to understand the NDC'"), which were submitted electronically together with this

BTR.

Source: The reference level is based on the Annual European Union GHG inventory 1990-2022.

Source: Table 2-8, Lithuania's First Biennial Transparency Report under the Paris Agreement (2024). Available at:

https://unfccc.int/sites/default/files/resource/LT 1BTR final.pdf

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BTR CHAPTER II ANNOTATED OUTLINE

./S'_ Tips

Paragraph 66 of the MPGs provides examples of NDC indicators, including:

•	Net GHG emissions and removals, percentage reduction of GHG intensity

•	Relevant qualitative indicators for a specific policy or measure (which includes mitigation co-
benefits of adaptation actions and/or economic diversification plans)

•	Other (e.g. hectares of reforestation, percentage of renewable energy use or production, carbon
neutrality, share of non-fossil fuel in primary energy consumption, and non-GHG related
indicators)

CTF Table 1

See CTF 1—Structured summary: Description of selected indicators

ii. Tracking NDC progress

I This subsection describes the progress made in implementing and achieving the NDC by
I comparing, for each indicator, the most recent information for a given reporting year with the
Para. 69 | reference value for the indicator. For transparency, it may be useful to include one or more tables
to accompany the narrative description.

Example of indicator comparisons for NDC tracking purposes

Below is an example of how a Party presented progress tracking for their NDC.

"Singapore is on track to meeting our 2030 NDC. Our indicator of net GHG emissions and removals was
53.87 Mt CO2 eq, 58.29 Mt CO2 eq and 58.59 Mt CO2 eq in 2020, 2021 and 2022 respectively (inclusive of
LULUCF). Singapore will peak our emissions before reducing to around 60 Mt C02 eq in 2030."

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BTR CHAPTER I! ANNOTATED OUTLINE

Table 15: Tracking progress made in implementing and achieving the NDC under Article 4 of the Paris Agreement

Indicator

Description

Net GHG emissions and removals

Information for the reference point(s),
level(s), baselinels), base year[s] or starting
point(s)

As Singapore's NDC is an economy-wide absolute GHG emissions
limitation target, only the target of around 60 Mt C02eq in 2030 will be
used as a reference point to track progress towards the implementation
and achievement of our NDC,

Our NDC does not take reference from any baselines, base years, or
starting points.

Information for previous reporting years
during the implementation period of its NDC
under Article 4

2020	Total GHG Emissions: 53,872 kt C02 eq

2021	Total GHG Emissions: 58,285 kt C02 eq
Includes contribution from LULUCF

The most recent information

2022 Total GHG Emissions: 58,587 kt C02 eq
Includes contribution from LULUCF

Progress made towards the NDC, as
determined by comparing the most recent
information for each selected indicator,
including for the end year or end of period,
with the reference pointls), level(s),
baselinels), base year(s) or starting point(s)

The most recent information for the indicator of net GHG emissions and
removals is 58,587 kt C02 eq in 2022. Singapore is on track to meeting
our NDC of reducing emissions to around 60 Mt C02 eq in 2030 after
peaking emissions earlier.

Where applicable, information on GHG
emissions and removals consistent with the
coverage of its NDC under Article 4

As above. Our indicator's coverage is the same as our NDC.

Contribution from the LULUCF sector for
each year of the target period or target year,
if not included in the inventory time series
of total net GHG emissions and removals, as
applicable

Not applicable. Our inventory time series incLudes the contribution from
the LULUCF sector.

Total net GHG emissions and removals,
taking into account the contribution from the
LULUCF sector

Information is as above. Our inventory time series includes the
contribution from the LULUCF sector.

Information on cooperative approaches that
involve the use of internationally transferred
mitigation outcomes towards an NDC under
Article 4

Not applicable. As of 2022, Singapore has not participated in cooperative
approaches that involve the use of ITMOs. We plan to do so and will
report the relevant information accordingly when we do.

Source: Table 15. Singapore's First Biennial Transparency Report under the United Nationals Framework
Convention on Climate Change (2024), Chapter 2. Available at:

https://unfccc.int/sites/default/files/resource/Singapore%20BTRl%202024.pdf

-ft

w

TJhere is no definition in the MPGs on what an indicator is, except that it should be self-
determined by Parties, must be relevant for the NDC, and may be qualitative or quantitative. [...]

Although there is no agreed definition in the MPGs as to what an indicator is, there are several
examples in the relevant literature of how an indicator could be defined. For example:

Tips

The training for BTR technical expert reviewers also provides the following elaboration on indicators
for tracking progress:

What is an indicator?

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BTR CHAPTER II ANNOTATED OUTLINE

The European Environment Agency defines an indicator as 'a measure, generally quantitative,
that can be used to illustrate and communicate complex phenomena simply, including trends and
progress overtime'. For more information, visit https://www.eea.europa.eu/ims.

The Organization for Economic Co-operation and Development defines the (environmental)
indicator as 'a parameter; or a value derived from parameters, that points to, provides
information about and/or describes the state of the environment, and has a significance
extending beyond that directly associated with any given parametric value'. For more
information, visit https://www.oecd.org/environment/environment-at-a-glance/."

Source: UNFCCC BTR Review Training: Course C, sub course C2. Available at:
https://unfccc.int/sites/default/files/resource/C2 Tracking%20progress Edl.docx.pdf

iii. Assessment of NDC achievement

I This subsection is only relevant if the BTR contains information on the end year or the end of the
I period of the NDC described. In such instances, this subsection assesses whether the NDCtarget(s)
Para. 70 | has been achieved. This is done by comparing, for each relevant indicator, the target level with the
reported information for the target year or the target period. For transparency, it may be useful to
include one or more tables to accompany the narrative description.

yV Tips

' — x Assessing whether the NDC target(s) has been achieved will likely not be applicable for the first BTR.
However, keep in mind that:

Tor the first BTR that contains information on the end year or end of the period of its NDC, each
Party shall provide an assessment of whether it has achieved the targets for its NDC."

Source: UNFCCC BTR Review Training: Course C, sub course C2. Available at:
https://unfccc.int/sites/default/files/resource/C2 Tracking%20progress Edl.docx.pdf

CTF Table 4

See CTF Table 4—Structured summary: Tracking progress made in implementing and achieving the
NDC under Article 4 of the Paris Agreement

iv. Definitions for NDC

I This subsection provides any definitions that are necessary to understand the NDC. These
I definitions are provided where it is necessary for transparency, so the reader fully understands the
Para. 73 | NDC and how progress in implementation and achievement of the NDC is tracked. These
definitions may include:

•	Definitions needed to understand NDC indicators.

•	Definitions related to any sector or category defined differently than in the NIR.

•	Definitions necessary to understand the mitigation co-benefits of adaptation actions and/or economic
diversification plans.

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BTR CHAPTER I! ANNOTATED OUTLINE

Example of narrative text for NDC definitions

In the examples below, the narrative text provides reasoning for why additional definitions are not provided.

"Singapore's NDC, as defined in Chapter 2 Section

B, is economy-wide and covers all sectors and categories.

As the coverage is equivalent to what is reported in our NID, no further definitions are required to

understand our NDC."



Table 12. Definitions needed to understand NDC



Definitions needed to



understand NDC

Sector or category

Not applicable.

defined differently



than in the national



inventory report



Mitigation co-benefits

Not applicable.

of adaptation actions



and/or economic



diversification plans



Other relevant

Not applicable.

definitions



Source: Table 12. Singapore's First Biennial Transparency Report under the United Nationals Framework

Convention on Climate Change (2024), Chapter 2. Available at:

https://unfccc.int/sites/default/files/resource/Singapore%20BTRl%202024.pdf



CTF Table 2

See CTF 2—Structured summary: Definitions needed to understand NDC

v. NDC accounting approach

This subsection describes how the NDC accounting approach used promotes environmental
integrity and transparency, accuracy, completeness, comparability, and consistency (commonly
referred to as the TACCC principles).2 Note that reporting for the second and subsequent NDCs
must explicitly address how the accounting approach used is consistent with 4/CMA.l (see the
"Tips" box below for more information). Information can be presented in both narrative and
tabular format; note that tabular information can complement and supplement narrative text to present
information in a transparent and easily understood manner.

Para.

71-72,

74-77

For the Party's NDC accounting approach, describe at minimum each element indicated in MPG paras. 74-77.
These include reporting elements such as (not an exhaustive list):

2 As defined by IPCC in its Introduction to the 2006 Guidelines, available at: https://www.ipcc-
nggip.iges.or.jp/public/2006gl/pd17l Volumel/Vl 1 Chi lntroduction.pdf

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BTR CHAPTER II ANNOTATED OUTLINE

•	Target(s) and indicators for the NDC

•	As applicable, key parameters, assumptions, definitions, data sources and models used for indicators
and accounting elements

•	IPCC guidelines used

•	GHG metrics used

Example of an accounting approach

The accounting approach for tracking progress is specific to the NDC. Such accounting approaches may be
simple or more complex, depending how the NDC target(s) is structured. A simple example is an economy-wide
GHG target (absolute reduction in net GHG emissions relative to GHG emissions for a base year), where the
accounting approach used to track progress is to compare the base year net C02e GHG emissions and removals
in the NIR with the most recent reporting year net C02e GHG emissions and removals in the NIR. The
methodology applied in this example is to compile the NIR in accordance with the 2006 IPCC Guidelines for
GHG inventories.

yv Tips

Ensure that reporting for the Party's second NDC is consistent with 4/CMA.l. Annex II provides the
methodologies and common metrics assessed by the IPCC (and subsequently adopted by the CMA):

•	Accounting for anthropogenic emissions and removals is in accordance with methodologies and
common metrics assessed by the IPCC and adopted by the CMA.

•	Ensuring methodology consistency, including on baselines between the communication and
implementation of NDCs.

•	Striving to include all categories of anthropogenic emissions or removals in the NDC and, once a
source, sink or activity is included, continuing to include it.

•	Providing an explanation of why any categories of anthropogenic emissions or removals are
excluded.

What is NDC accounting?

"A/DC accounting refers to the processes, rules and principles applied by Parties in tracking
progress in implementing and achieving their NDCs established under Article 4 of the [Paris
Agreement]."

The integrity of this NDC accounting

"...relies on consistency between the information (i.e., data sources, coverage, methodologies,
assumptions, etc.) a Party presents as its goal(s) in its NDC....Your accounting should be detailed
enough to make it clear how double counting was avoided. For example, a concern is within the
land-use sector where double counting could imply greater emissions reductions than reality."

It may be that

"...applying the principles of [TACCC] reinforces overall efforts to promote the environmental
integrity of the accounting framework and avoid double counting."

Source: UNFCCC (2022) Reference Manual for the Enhanced Transparency Framework under the Paris
Agreement: Understanding the enhanced transparency framework and its linkages.
https://unfccc.int/sites/default/files/resource/v2 ETFreferencemanual.pdf

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BTR CHAPTER II ANNOTATED OUTLINE

i

-H

CTF Table 3

See CTF 3—Structured summary: Methodologies and accounting approaches—consistency with
Article 4, paragraphs 13 and 14, of the Paris Agreement and with decision 4/CMA.l

i



CTF Table 4

See CTF 4—Structured summary: Tracking progress made in implementing and achieving the NDC
under Article 4 of the Paris Agreement

II.D. Mitigation policies and measures (PAMs), actions and plans,

including those with mitigation co-benefits resulting from adaptation
actions and economic diversification plans, related to implementing
and achieving the NDC under Article 4 of the Paris Agreement

This section describes the mitigation actions, policies, and measures, together referred
to here as "policies and measures" (PAMs), related to achieving and implementing the
Party's NDC. If relevant, where adaptation actions and economic diversification plans
have mitigation co-benefits, PAMs reported in this section include those actions,
policies, and measures that contribute to mitigation co-benefits that result from these adaptation actions and
economic diversification plans.

Covers para. 80
through 90

./S'_ Tips

' —N Key terms:

•	"Mitigation policies or mitigation plans generally refer to a decision or a set of decisions that
a government takes to achieve certain objectives.

•	Actions or measures generally refer to a concrete activity or set of activities taken by a
government to implement a policy or plan.

•	Mitigation co-benefits result from actions undertaken as part of adaptation and/or
economic diversification plans where these generate emissions reductions and thereby
contribute to achieving mitigation outcomes....

•	Response measures in the context of the UNFCCC are the actions, policies, programmes and
other measures undertaken by Parties mostly for mitigating GHG emissions."

Source: UNFCCC BTR Review Training: Course C, sub course C3. Available at:

https://unfccc.int/sites/default/files/resource/C3 Mitigation Actions Edl.docx.pdf

16 | P a g e


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BTR CHAPTER II ANNOTATED OUTLINE

i. Mitigation policies and measures (PAMs):

Para. 80-85,

This subsection describes the actions, policies, and measures (collectively referred here as
"policies and measures", or PAMs) that support implementation and achievement of the NDC,
and that have the most significant impact on national GHG emissions and removals. This
includes those PAMs impacting key categories4 within the Party's national GHG inventory.

If possible, the Party should report these key mitigation PAMs by sector (e.g., energy; transport; industrial
processes and products use (IPPU); agriculture, land use, land-use change and forestry (LULUCF); waste; and
other). Where it is not possible to report an action by sector, for example where a PAM impacts multiple sectors
or has crosscutting impacts, this can be reported under the category "other" or "other-crosscutting". If the
Party's national circumstances are such that it does not report under these suggested sectors, indicate (or
provide a reference to) an explanation of those differences.

In general, this subsection provides an opportunity to provide a compelling narrative that describes the actions
the Party is taking to implement and achieve the NDC.

Example of a tabular format presenting mitigation policies, measures, actions and plans

The table below presents information from Sri Lanka's Table 2.14 (including excerpts in this annotated outline
for brevity). Note that the Party points to a separate document were sector specific information is available.

"Details of the actions planned to achieve sector-wise NDCs are outlined in the NDCs Implementation Plan
2021-2030 (MoE, 2023). This document serves as a comprehensive blueprint for the implementation of
measures aimed at fulfilling Sri Lanka's sector-specific NDCs. This section summarizes the policies, measures,
actions and plans related to the implementation and achievement of NDCs in Sri Lanka. They are presented
in Table 2.14."

3	Per MPG para. 84, this includes information on policies and measures contributing to mitigation co-benefits resulting from
adaptation actions or economic diversification plans. These, too, should be reported within CTF Table 5. "Examples of
adaptation actions or economic diversification plan measures that may result in mitigation co-benefits include the following:
apply climate-smart agriculture; reducing food waste; adapting coastal ecosystems; Source: UNFCCC BTR Review
Training: Course C, sub course C3. Available at:

https://unfccc.int/sites/default/files/resource/C3 Mitigation Actions Edl.docx.pdf

4	Key category(ies)s defined by IPCC: "A key category is one that is prioritised within the national inventory system because its
estimate has a significant influence on a country's total inventory of greenhouse gases in terms of the absolute level, the
trend, or the uncertainty in emissions and removals. Whenever the term key category is used, it includes both source and
sink categories." (Volume I, Chapter 4: https://www.ipcc-

nggip.iges.or.jp/public/2006gl/pdf/l Volumel/Vl 4 Ch4 MethodChoice.pdf)

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BTR CHAPTER I! ANNOTATED OUTLINE

Table 2.14: Mitigation policies and measures, actions and plans related to implementing and achieving NDC s

Name

Description

Objectives

Type of
instrument

Status

Sector(s)
affected

Gases
affecte
d

Start year of
implementati
on

Implementing entity
or entities

Estimates of GHG
emission reductions (Gg
COj.eq)

















Achieved

Expected

Enhance
renewable

Establish
wind power

Increase installed
wind power share

Technology

Implements
d

Energy

co2,
cil,

2021

MoP&E. CEB,
SLSEA

452.51

NE

energy
contribution

plants

by 865 MW
(Unconditional







n2o









to the



128 MW,

















national



Conditional 737

















electricity



MW) by 2030

















generation

Establish
rooftop and
ground-
mounted
solar PV

Increase solar
power capacity
(rooftop &
ground-mounted)
by 2,263 MW
(335 MW
unconditional,
1,928 MW
conditional)

Technology

Implements
d

Energy

CO,,
CH*
n2o

2021

MoP&E, CEB.
SLSEA

869.85

NE



Power
generation
through
sustainable

Addition of 65
MW

(Unconditional 10
MW. Conditional

Technology

Implemente
d

Energy

co2,

CH4,

n2o

2021

MoP&E, CEB.
SLSEA

133.86

NE



biomass

55 MW)



















resources





















Establish
large and

Addition of Large
Hydro:

Unconditional 31

Technology

Implemente
d 7.1 MW

Energy

co2,

CH4,

n2o

2021

MoP&E. CEB.
SLSEA

31.25

NE

Introduce
NDC support
policy tools
and

instruments

Support
industries in
adopting
ISO systems
focused on
reducing
GHG
emissions.

25% of industries
adopting various
ISO system having
focus on GHG
reduction such as
ISO 50001 and
I SO 14064-1 by
end of2030

Policy

127 of

industries

have

adopted

various ISO

system on

GHG

reduction by
2030

Energy,
Waste

CO2,
CH4,
N2O

2021

MOI

NE

NE

Ensure

continuous

biomass

availability

for industrial

applications.

To have access to
sustainable
biomass to all the
relevant industries

Policy

5 industries
certified for
sustainable
biomass

Energy

co2,
en,,
n2o

2021

SLSEA, FD

NE

NE

GHG

reduction of
clinker
production in
the cement
industry

Reduce
GHG

emissions by
avoiding
clinker
production.

To reduce GHG
emission in
Clinker production

Technology

Reduced use
of clinker in
production
of cement
by replacing
clinker with
319172 tone
of fly ash by
end of 2023

IPPU

co2,

CII,

n2o

2021

MOI, SLSI, Cement
Industries

No
reduction.
Replaceme
nt results

the
reduction
of clinker
imports

NE

Enteric
Fermentation

Improve
feed quality,
breeds, and
practices to
reduce CR»
emissions.

Measure to reduce
GHG emissions in
agricultural soils
(CH4 emission)

Law/
Standard,
Subsidy,
Awareness,
Raising, R
& D facility.
Other

Initiated

Agriculture/
Livestock

CHa

2021

DAPII, PDAPHs,
NLDB, MASL,
Academia, Private
Sector

2,130

2047

Adapted from source: Table 2.14, First Biennial Transparency Report: Sri Lanka 2024. Available at:

https://unfccc.irit/sites/default/files/resource/First%20Biennial%20Transparancv%20Report%20-
%20Sri%20Lanka%20-%202024.pdf

©

MPGs para. 83

For each action, policy, and measure reported, the Party may (i.e., reporting is optional) describe
the associated costs, non-GHG mitigation benefits, and how these actions interact with each other.

18 | P a g e


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BTR CHAPTER II ANNOTATED OUTLINE

ft

Flexibility Provision

Parties shall, to the extent possible, provide expected and achieved GHG emissions reductions for its
PAMs in the tabular format (CTF Table 5). However, developing country Parties that need flexibility
in the light of their capacities are encouraged to report this information.

Note that Parties should exercise caution in deciding whether to formally invoke flexibility for this
provision. Paragraph 85 of the MPGs states that

"Each Party shall provide, to the extent possible, [emphasis added] estimates of expected and
achieved GHG emission reductions for its actions, policies and measures in the tabular format
referred to in paragraph 82 above [a reference to what was subsequently adopted as CTF Table
5]; those developing country Parties that need flexibility in the light of their capacities with
respect to this provision are instead encouraged to report this information."

As a result, while para. 85 of the MPGs requires estimates of GHG emission reductions, the provision
already provides flexibility to Parties through the reference to the requirement to provide estimates
of GHG emission reductions "to the extent possible".

Note that where a specific flexibility provision is exercised by a developing country Party, this use of
a flexibility provision comes with certain obligations, including:

•	Clearly indicate the provision to which flexibility is applied;

•	Concisely clarify capacity constraints, noting that some constraints may be relevant to several
provisions; and

•	Provide self-determined estimated time frames for improvements in relation to those capacity
constraints.

For more information on flexibility, refer to Appendix B of this annotated outline as needed.

Tips

A technical expert reviewer may ask how the Party determined which actions, policies and measures
to include in its BTR. Since the Party shall provide information on the actions, policies, and measures
that have the most significant impact on GHG emissions or removals (and those impacting key
categories), it is important to understand how the Party determined which actions, policies, and
measures have a significant effect on GHG emissions and removals. The Party may find it most
transparent to include this explanation within its BTR.

CTF Table 5

See CTF 5—Mitigation policies and measures, actions and plans, including those with mitigation co-
benefits resulting from adaptation actions and economic diversification plans, related to
implementing and achieving a nationally determined contribution under Article 4 of the Paris
Agreement

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BTR CHAPTER II ANNOTATED OUTLINE

Methodologies and assumptions used to estimate GHG emission
reductions or removals from PAMs

Where estimates of GHG emission reductions or removals are provided for one or more actions,
policies, and measures, this subsection describes the methodologies and assumptions used to
| estimate the GHG emission reductions or removals for each. A Party may present this in the body
of the BTR (for example, in the subsection described here) though the Party may find presenting
the information as an annex to its BTR is more conducive to transparent reporting. This information must be
provided, to the extent available (per MPG para. 86).

Para. 86

-ft

Tips

CTF Table 5 presents the estimates of GHG emission reductions, both achieved and expected, as
individual columns (see screenshot below). However, as noted in MPG para. 86 and in this
annotated outline subsection, to the extent available the Party shall describe the methodologies
and assumptions used for these estimates. Providing this information in an annex may allow for
more space to improve transparency and completeness.

Estimates of GHG emission

, 7 . reductions (kt CO2 eq/3 *
Implementing 	;	:	i	

entity or entities	Achieved	Expected

Para. 87

Adapted from: CTF Table 5. Available at:

https://unfccc.int/sites/default/files/resource/CMA2021 L10a2E.pdf
CTF Table 5

See CTF Table 5—Mitigation policies and measures, actions and plans, including those with
mitigation co-benefits resulting from adaptation actions and economic diversification plans, related
to implementing and achieving a nationally determined contribution under Article 4 of the Paris
Agreement

Past PAMs no longer in place

This subsection describes any actions, policies, and measures that are no longer in place, if
reported in a prior BTR. If this is the case, the Party will need to explain in this subsection why such
| prior PAMs are no longer in place.

ft

Tips

Describing mitigation actions, policies, and measures that are no longer in place may only apply to
BTR2 and subsequent reports.

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BTR CHAPTER II ANNOTATED OUTLINE

iv. Impacts of PAMs on longer-term trends in GHG emissions and removals

This subsection provides, to the extent possible, information on how mitigation actions, policies
and measures are modifying the Party's longer-term trends in GHG emissions and removals.

Para. 89

yk'_ Tips

This may not need to be a separate subsection within Chapter II. Consider if information on the
emission reductions of PAMs is already reported in CTF Table 5; if so, those impacts could be
summarized in this subsection. Alternatively, information on the Party's national context, including
climate strategy and planned actions may address this information. It may also make sense when
describing significant PAMs in Section II.D.i (described above) to describe the impact of these PAMs
on longer-term trends in GHG emissions and removals.

Adapted from source: UNFCCC BTR Review Training: Course C, sub course C3. Available at:
https://unfccc.int/sites/default/files/resource/C3 Mitigation Actions Edl.docx.pdf

v. Assessment of economic and social Impacts of PAMs

I This subsection is encouraged, and addresses, to the extent possible, consideration of how the
I implementation of mitigation policies and measures, actions and plans, including those with
Para. 90 | mitigation co-benefits resulting from adaptation actions and economic diversification plans, may
have both positive and negative social, environmental and economic consequences. These
concepts are often referred under the UNFCCC using the umbrella term of "response measures", which refers to
the social and economic impact (both positive and negative) of actions taken in response to climate change.

In this subsection, a Party is encouraged to provide detailed information, to the extent possible, on the
assessment of economic and social impacts of its response measures to climate change, which may include the
impacts of both key mitigation and adaptation actions.

A/ Tips

What is a response measure?

"Response measures in the context of the UNFCCC are the actions, policies, programmes and
other measures undertaken by Parties mostly for mitigating GHG emissions. In addition to their
direct mitigation impact, implementation of these response measures can have social
environmental and economic consequences (both positive and negative) with impacts that could
be either domestic or cross-border

Examples of social impacts include "...changes in gender equality, social relationships, health,
education...."

Examples of economic impacts include "...changes in national or regional gross domestic production,
employment levels and income."

Consider both qualitative (e.g., stakeholder interaction analyses) and quantitative approaches (e.g.,
macroeconometric models).

Source: UNFCCC BTR Review Training: Course C, sub course C3. Available at:
https://unfccc.int/sites/default/files/resource/C3 Mitigation Actions Edl.docx.pdf

21 | P a g e


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BTR CHAPTER II ANNOTATED OUTLINE

o

MPGs para. 90

The Party is encouraged to provide detailed information (to the extent possible) on their assessment
of economic and social impacts of response measures.

II.E. Summary of GHG emissions and removals

I This section provides a summary of a Party's GHG emissions and removals. This section
I applies where a Party provides a stand-alone national GHG inventory report (NIR)

Covers para. 91 | submission, which includes a national inventory document (NID) and common reporting
tables (CRTs) for the electronic reporting of the information in the national inventory
report. This information must be provided for those reporting years corresponding to the Party's most recent
NIR, in a tabular format. In practice, for transparency it is recommended to provide the summary of GHG
emissions and removals in both a narrative and tabular format in this subsection.

If a Party did not provide a stand-alone NIR, pursuant to MPGs paras. 10, 12 and 38, the Party must provide the
equivalent of an NID as a chapter in the BTR, accompanied by the CRTs. Parties may choose whether to provide
a stand-alone NIR (including CRT) or provide the NIR as a chapter in the BTR accompanied by the CRT.5

Example of a narrative summary supported by tables and figures

Within the BTR narrative, it may be helpful to provide a tabular or graphical presentation of the GHG emissions
and removals trends being described. The Party could provide different types of graphs (e.g., a line graph in
Figure 1.5 or an area graph in Figure 1.6, below). Similar to CRT Table 10, a Party may provide tabular iterations
of the data, in the example of Table 1.10 below, focusing on a single sector. The following text provides
examples of how tables and figures can add the BTR narrative.

"South Africa's GHG emissions excl. LULUCF were 489 188 Gg CC>2e in 2000 and these decreased by 2.2% by
2022. Emissions (excl. LULUCF) in 2022 were estimated at 478 300 Gg CC>2e. The decrease in emissions
compared to 2020 is attributed to the marginal decrease in emissions across all the sectors (Energy, IPPU
Agriculture and Waste). Emissions (excl. LULUCF) in 2022 were estimated at 478 300 Gg C02e, this
represents an increase of 1,4% compared to 2020 and was influenced by increased activities post the COVID-
19 pandemic in the manufacturing sector. Annual emissions data for South Africa from 2000 to 2022, both
excluding and including LULUCF, measured in gigagrams of carbon dioxide equivalent (Gg CC>2e) is shown in
Figure 1.5."

5 While select MPGs are cited within this section, the Party should adhere to all MPGs related to BTR Chapter 1. National
inventory report of anthropogenic emissions by sources and removals by sinks of greenhouse gases, which are not
elaborated upon in this annotated outline. Important metrics, like the appropriate global warming potential (GWP), noted in
MPG para. 37, are provided (in this example, citing the IPCC Fifth Assessment Report GWP values).

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BTR CHAPTER I! ANNOTATED OUTLINE

560000
540000
oT 520000

rN

o

U 500000
as

— 480000
c

460000

VI

ii 440000
420000

400000

O^H(Nm^-tnior-.cooio*-H(Nm*tLntDr^co(TiOcHrsj

8QQQQQQQQC'«H^tHt-irtt-irH(HrHrHrNfNr\l

oBSoOSaoHooooooooooooo
NNMNNNNNINfNNfNINrJtSfNNNNNNrlN

^^"Emissions (excl. FOLU) ^^"Emissions (incl. FOLU)

Figure 1.5: National GHG emissions (excluding and including FOLU) for South Africa, 2000 - 2022.

600 ooo

500 ooo

¦ Energy ¦ IPPU Agriculture ¦ Waste
Figure 1.6: Trend in emissions by sector for 2000 to 2022.

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BTR CHAPTER I! ANNOTATED OUTLINE

Table 1.10: Summary of the change in emissions from the IPPU sector between 2000 and 2022

GHG source categories

Emissions
{Gg C02e)

Difference
(Gg C02e)

Change

(%)



2000

2020

2022

2000-
2022

2020-
2022

2000-
2022

2020-
2022

2.IPPU

32 781

24 858

30 598

-2183

5 740

-6,7

23,1

2.A Mineral industry

4 371

4 774

6 055

1 684

1 281

38,5

26,8

2A1 Cement Production

3 871

3 796

5 023

1 152

1 227

29,8

32,3

2A2 Lime Production

426

715

694

268

-21

62,8

-3,0

2A3 Glass Production

74

154

191

117

37

157,5

23,9

2A4 Other Process Uses of Carbonates

NE

109

147



38



34,7

Source: Figures 1.5 and 1.6, and Table 1.10. South Africa's First Biennial Transparency Report to the United
Nations Framework Convention on Climate Change under the Paris Agreement (2024). Available at:

https://unfccc.int/sites/default/files/resource/First%20Biennial%20Transparencv%20Report%20of%20South%20
Africa%20under%20the%20PA 20%20December%202024.pdf

CTF Table 6 and CRT Table 10

See CTF Table 6—Summary of greenhouse gas emissions and removals in accordance with the
common reporting table 10 emission trends—summary

According to paragraph 91 of the MPGs: each Party that submits a stand-alone national inventory
report shall provide a summary of its GHG emissions and removals. This information shall be
provided for those reporting years corresponding to the Party's most recent national inventory
report, in a tabular format.

Therefore, see also CRT Table 10—Table 10 emissions trends—summary

Available at: https://unfccc.int/sites/default/files/resource/%40CRT 2.80.xlsx
(https://unfccc.int/documents/311076)

yV T'PS

'S* If the Party did not submit an NID as a stand-alone report, refer to the resources in the Introduction
to this annotated outline for help.

II.F. Projections of GHG emissions and removals

Covers para. 92
through 102

This section presents a Party's projections of their greenhouse gas emissions and
removals. Remember, projections are not an indication of progress towards
implementation and achievement of the NDC.6

6 Per MPG para. 93, the only instance in which a projection is used to assesses progress towards the implementation and
achievement of an NDC is where a Party identified a reported projection as its baseline. See Section II.B.

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BTR CHAPTER I! ANNOTATED OUTLINE

i. General projections considerations

The following subsection describes the overarching considerations when preparing to describe
the Party's projections and may not need to be a separate section within the BTR,

MPG para. 98 indicates that projections must be presented for national totals as well as sectoral
basis totals, by gas. The MPGs describe three scenarios of projections, only one of which is
mandatory ("with measures" scenario).

Transparent information on projections is best presented through a combination of narrative text, figures and
graphs, and tables. A Party may choose to organize the narrative discussion, tables, and figures and graphs into
separate subsections—if it makes the most sense for its national circumstances and presents the information in
a transparent manner. See Appendix C of this annotated outline for a more detailed example of how to organize
a projection section of Chapter II.

A Party must present the projections relative to actual inventory data for the preceding years and present
projections in a tabular and graphical format (MPG paras. 99 and 101). An example of a graphical presentation
of projections is provided below. Note that while it makes sense for transparency to present information in the
textual report of the BTR (as described in this annotated outline) in a narrative, graphical, and tabular format,
tabular information for projections must also be reported in CTF.

While reporting projections is required, developing country Parties that need flexibility in the iight of their
capacities are instead encouraged to report these projections. In addition, other specific flexibility provisions
may be applied by developing country Parties that need flexibility in the light of their capacities. See the
"Flexibility Provision" boxes below for more information.

Elements to consider for reporting projections

Consider that there are several elements to be reported or described pertaining to the Party's projections. This
includes presentation of results of projections of GHG emissions and sinks, presentation of results for
projections of key NDC indicators, and a description of projection methods, including underlying assumptions
and parameters used for projections. If it makes sense for the textual BTR narrative to discuss these pieces
differently or combine them in a different way from what is required in the CTF,. the Party may do so, with the
caveat that the relevant CTF tables, as described below, must still be provided.

MPG

Para. 93,

98-99,

101-102

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BTR CHAPTER II ANNOTATED OUTLINE

Source: UNFCCC BTR Review Training: Course C. Figure 2. Available at:
https://unfccc.int/sites/default/files/resource/C4 Projections Edl.docx.pdf

WEM = "with measures"

WOM = "without measures"

WAM = "without additional measures"

Flexibility Provision

Para. 92 of the MPGs states that "Each Party shall report projections pursuant to paragraphs 93-101
below; those developing country Parties that need flexibility in the light of their capacities are
instead encouraged to report these projections." This means that while reporting projections is
mandatory under the MPGs, developing country Parties that need flexibility, in the light of their
capacities, are instead encouraged to report projections, in accordance with paras. 93-101 of the
MPGs. In addition, for those developing countries that need flexibility in the light of their capacities
with respect to paras. 93-101 of the MPGs, and that do report projections, they may report using a
less detailed methodology or coverage (MPG para. 102). For more information on flexibility, refer to
Appendix B of this annotated outline, as needed.

In practice, this means that developing country Parties that need flexibility in the light of their
capacities have flexibility in both whether they choose to report projections, and in the
methodology used for projections and coverage of those projections (e.g., sectors, gases).

yv Tips

Projection modeling support:

•	PATPA, Projections of Greenhouse Gas Emissions and Removals: An Introductory Guide for
Practitioners

•	EPA provides technical assistance for projections of GFIG emissions and sinks.

ii. Projections of GHG emissions and removals

This subsection describes the results of projections of GFIG emissions and removals. The Party
must report a projection of all GFIG emissions and removals with currently implemented and
adopted policies and measures, which is referred to as a "with measures" scenario. A Party may
also choose to report projections for a "with additional measures" scenario and a "without
measures" scenario.

The projections presented must begin with the most recent year in the NIR (e.g., 2022) and extend at least 15
years beyond the next year ending in zero or five (e.g., the year 2040 extends 15 years beyond the year 2025,
which is the first year ending in "5" that follows the most recent year reported in the NIR of 2022). The Party
must provide projections both with and without LULUCF contributions, in accordance with MPG para. 100.

For transparency, projections are best presented in the textual report of the BTR through a combination of
narrative text, figures, and tables. Some examples are presented here. These results must also be presented in
tabular format in CTF Tables 7-9, as applicable for each of the projection scenarios included in the BTR.

MPG

Para. 92,

94-95,

100

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BTR CHAPTER I! ANNOTATED OUTLINE

Example of graphical presentations

Below are examples of how to present the projections in graphical format. Both are hypothetical and would
need to be adapted based on the Party's national circumstances. Figure 8 presents the time period for
projections and also shows how a developing country Party may apply the flexibility provision addressing the
projection timeframe (i.e., instead of projecting to 2030, the Party may end the time series at 2025, consistent
with their NDC endpoint). Figure 9 presents all three projection scenarios ("with measures", "without
measures", and "with additional measures"). While only the "with measures" scenario is required within the
MPGs, this example shows how a graphic could support a narrative by visually showing the positive effects of
the intended measures.

Figure 8

Example of time period for projections of all greenhouse gas emissions and removals, as applicable,
including with application of the flexibility provision

120
100

Of

80

o

luJ

It 60

c

0

40

1

x 20

CO

0 |

Year

Most recent projections 15 years beyond the next year ending with 0 or 5
year in national (2015 to 2030) or at least till the NDC endpoint (2015 to 2025)
inventory report ,	



NDC
endpoint

GHG emissions estimates (up to 2014, most recent year in the national inventory report)

GHG projections (with flexibility provision): at least to the end point of the NDC (i.e. from 2015 up to 2025)

I GHG projections: 15 years beyond the next year ending in zero or five (i.e. from 2015 up to 2030)

Source: UNFCCC Technical Handbook, Figure 8. Available at:
https://unfccc.int/sites/default/files/resource/ETF%20Handbook-Edt2 EN.pdf

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BTR CHAPTER I! ANNOTATED OUTLINE

Figure 9

Hypothetical projections of greenhouse gas emissions and removals under different scenarios

Actual effects of

implemented

measures

Expected effects
of implemented
measures

Expected effects
of additional
measures

1990 1995 2000 2005 2010 2015 2020 2025

	 Actual emissions

Projections:	Without measures - - With measures	With additional measures

2030

Source: UNFCCC ETF I echnical Handbook, Figure 9. Available at:

https://unfccc.int/sites/default/files/resource/ETF%20Handbook-Edt2 EN.pdf

O Optional Projection Scenarios (per MPG para, 94)

A Party may also report projections for a "with additional measures" scenario and a "without
measures" scenario. The Party do not need to separate these optional scenarios into separate
subsections of the textual BTR. However, the distinction between each of the scenarios described in
the subsection should be made clear for transparency. (See the "Tips" box below for a description of
the projection scenarios.)

Flexibility Provision

Developing country Parties that need flexibility in the light of their capacities with respect to the
timeframe of projections have the flexibility to instead extend their projections at least to the end
point of their NDC (reported above, Section II.B). See Figure 8 in the example box above. For more
information on flexibility, refer to Appendix B of this annotated outline, as needed.

CTF Tables 7-9

CTF tables 7-9 provide for reporting of projection results for each of the scenarios (note that only
the "with measures" scenario is required by the MPGs):

•	CTF 7—Information on projections of GHG emissions and removals under a "with measures"
scenario

•	CTF 8—Information on projections of GHG emissions and removals under a "with additional
measures" scenario

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BTR CHAPTER II ANNOTATED OUTLINE

• CTF 9—Information on projections of GHG emissions and removals under a "without measures"
scenario

-&

Tips

The footnote of MPG para. 94 describes the different projection scenarios:

"A 'with measures' scenario encompasses currently implemented and adopted policies and
measures. If provided, a 'with additional measures' scenario encompasses implementedadopted
and planned policies and measures. If provided, a 'without measures' projection excludes all
policies and measures implemented, adopted and planned after the year chosen as the starting
points for the projection."

Para. 96

iii. Methodology used to develop projections

This subsection describes the methodology used to develop projections, which includes a
discussion of the models, approaches, and underlying assumptions and parameters used for
projections. Where relevant, this subsection also describes any changes in the methodology used
for projections from that described in the Party's previous BTR. The narrative should transparently
describe the models and the key underlying assumptions and parameters used. The description should also
address the assumptions for policies and measures that are included in the "with measures" projections and
"with additional measures" projections (if projections for this latter optional scenario are included). If there are
differences in the models, approaches, and underlying assumptions and parameters used for projections under
different projection scenarios, these should be transparently described.

CTF Table 11

¦ .

See CTF 11—Key underlying assumptions and parameters used for projections

iv. Projections of key indicators

This subsection provides a description of projections for the key indicators that were chosen to

track implementation and achievement of the NDC. The description of NDC indicator(s) and their

definitions are addressed in subsections ll.C.i and ii of this annotated outline for Chapter II. Note
Para. 97	K

that projections of key indicators for NDC tracking progress are distinct from projections of GHG

emissions and sinks.

CTF Table 10

¦I ¦

See CTF 10—Projections of key indicators

II.G. Other information

Covers para. 103

This section addresses any other information that is relevant to tracking progress made in
implementing and achieving the NDC. The inclusion of such information is encouraged. If
there is other information relevant to implementing and achieving the NDC, describe it
here.

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BTR CHAPTER II ANNOTATED OUTLINE

Appendix A: Modalities, Procedures, and Guidelines
(MPGs)

The provisions of the MPGs that are relevant to this annotated outline of BTR Chapter II are presented in this
appendix for reference.

Table A-l. Decision 18/CMA.l, Annex I: Modalities, procedures and guidelines for the transparency framework for
action and support referred to in Article 13 of the Paris Agreement

MPG
Paragraph

MPG Text

1. Introduction

I.C. Flexibility to those developing country Parties that need it in the light of their capacities

4

In accordance with Article 13, paragraph 2, of the Paris Agreement, the enhanced transparency
framework shall provide flexibility in the implementation of the provisions of Article 13 to those
developing country Parties that need it in the light of their capacities, and these MPGs shall
reflect such flexibility.

5

These MPGs specify the flexibility that is available to those developing country Parties that need it
in the light of their capacities pursuant to Article 13, paragraph 2, reflecting flexibility, including in
the scope, frequency and level of detail of reporting, and in the scope of the review, as referred
to decision 1/CP.21, paragraph 89.

6

The application of a flexibility provided for in the provisions of these MPGs for those developing
country Parties that need it in the light of their capacities is to be self-determined. The developing
country Party shall clearly indicate the provision to which flexibility is applied, concisely clarify
capacity constraints, noting that some constraints may be relevant to several provisions, and
provide self-determined estimated time frames for improvements in relation to those capacity
constraints. When a developing country Party applies flexibility provided for in these MPGs, the
technical expert review teams shall not review the Party's determination to apply such flexibility
or whether the Party possesses the capacity to implement that specific provision without
flexibility.

I.E. Reporting format

10

In the biennial transparency report:

(a)	Each Party shall provide a national inventory report of anthropogenic emissions by
sources and removals by sinks of greenhouse gases (GHGs), in accordance with the MPGs
contained in chapter II below;

(b)	Each Party shall provide the information necessary to track progress in implementing and
achieving its NDC under Article 4 of the Paris Agreement, in accordance with the MPGs
contained in chapter III below;

Annotated Outline A-l


-------
BTR CHAPTER II ANNOTATED OUTLINE

MPG
Paragraph

MPG Text



(c)	Each Party should provide information on climate change impacts and adaptation under
Article 7 of the Paris Agreement, in accordance with the MPGs contained in chapter IV
below;

(d)	Developed country Parties shall provide information pursuant to Article 13, paragraph 9,
in accordance with the MPGs contained in chapter V below. Other Parties that provide
support should provide such information and, in doing so, are encouraged to use the
MPGs contained in chapter V below;

(e)	Developing country Parties should provide information on financial, technology transfer
and capacity-building support needed and received under Articles 9, 10 and 11 of the
Paris Agreement, in accordance with the MPGs contained in chapter VI below.

11

The LDCs and SIDS may submit the information referred to in paragraph 10 above at their
discretion.

12

Notwithstanding paragraph 10 above, the national inventory report referred to in paragraph 10
above may be submitted as a stand-alone report or as a component of a biennial transparency
report.

13

If a Party submits an adaptation communication as a component of or in conjunction with a
biennial transparency report, it should clearly identify which part of the report is the adaptation
communication.

14

When reporting information related to climate change impacts and adaptation under Article 7 of
the Paris Agreement as referred to in paragraph 10(c) above, a Party may cross-reference
previously reported information and focus its reporting on updates to previously reported
information.

15

Each Party shall transmit its biennial transparency report, and national inventory report if
submitted as a stand-alone report, via an online portal maintained by the secretariat. The
secretariat shall post the reports on the UNFCCC website.

16

Each Party shall submit the reports referred to in paragraphs 10 and 12 above in one of the
official languages of the United Nations.

II. National inventory report of anthropogenic emissions by sources and removals by sinks
of greenhouse gases

II.D. Metrics

37

Each Party shall use the 100-year time-horizon global warming potential (GWP) values from the
IPCC Fifth Assessment Report, or 100-year time-horizon GWP values from a subsequent IPCC
assessment report as agreed upon by the CMA, to report aggregate emissions and removals of
GHGs, expressed in C02 eq. Each Party may in addition also use other metrics (e.g. global
temperature potential) to report supplemental information on aggregate emissions and removals
of GHGs, expressed in C02 eq. In such cases, the Party shall provide in the national inventory

Annotated Outline A-2


-------
BTR CHAPTER II ANNOTATED OUTLINE

MPG
Paragraph

MPG Text



document information on the values of the metrics used and the IPCC assessment report they
were sourced from.

II.E. Reporting guidance

38

Pursuant to Article 13, paragraph 7(a), of the Paris Agreement, each Party shall provide a national
inventory report of anthropogenic emissions by sources and removals by sinks of GHGs. The
national inventory report consists of a national inventory document and the common reporting
tables. Each Party shall report the information referred to in paragraphs 39-46 below, recognizing
the associated flexibilities provided for those developing country Parties that need them in the
light of their capacities.

III. Information necessary to track progress made in implementing and achieving nationally
determined contributions under Article 4 of the Paris Agreement

III.A. National circumstances and institutional arrangements

59

Each Party shall describe its national circumstances relevant to progress made in implementing
and achieving its NDC under Article 4 of the Paris Agreement, including:

(a)	Government structure;

(b)	Population profile;

(c)	Geographical profile;

(d)	Economic profile;

(e)	Climate profile;

(f)	Sector details.

60

Each Party shall provide information on how its national circumstances affect GHG emissions and
removals over time.

61

Each Party shall provide information on the institutional arrangements in place to track progress
made in implementing and achieving its NDC under Article 4, including those used for tracking
internationally transferred mitigation outcomes (ITMOs), if applicable, along with any changes in
institutional arrangements since its most recent biennial transparency report.

62

Each Party shall provide information on legal, institutional, administrative and procedural
arrangements for domestic implementation, monitoring, reporting, archiving of information and
stakeholder engagement related to the implementation and achievement of its NDC under Article
4.

63

In reporting the information referred to in paragraphs 59-62 above, a Party may reference
previously reported information.

Annotated Outline A-3


-------
BTR CHAPTER II ANNOTATED OUTLINE

III.B. Description of a Party's nationally determined contribution under Article 4 of the Paris
Agreement, including updates

64

Each Party shall provide a description of its NDC under Article 4, against which progress will be

tracked. The information provided shall include the following, as applicable, including any updates
to information previously provided:

(a)	Target(s) and description, including target type(s) (e.g. economy-wide absolute emission
reduction, emission intensity reduction, emission reduction below a projected baseline,
mitigation co-benefits of adaptation actions or economic diversification plans, policies
and measures, and other);

(b)	Target year(s) or period(s), and whether they are single-year or multi-year target(s);

(c)	Reference point(s), level(s), baseline(s), base year(s) or starting point(s), and their
respective value(s);

(d)	Time frame(s) and/or periods for implementation;

(e)	Scope and coverage, including, as relevant, sectors, categories, activities, sources and
sinks, pools and gases;

(f)	Intention to use cooperative approaches that involve the use of ITMOs under Article 6
towards NDCs under Article 4 of the Paris Agreement;

(g)	Any updates or clarifications of previously reported information (e.g. recalculation of
previously reported inventory data, or greater detail on methodologies or use of
cooperative approaches).

111.C. Information necessary to track progress made in implementing and achieving its nationally
determined contribution under Article 4 of the Paris Agreement

70	For the first biennial transparency report that contains information on the end year or end of the

period of its NDC under Article 4, each Party shall provide an assessment of whether it has
achieved the target(s) for its NDC under Article 4 based on the relevant information described in
paragraphs 59-69 above and paragraph 78 below, as applicable, and the most recent information
for each selected indicator relevant to tracking progress towards the implementation and
achievement of its NDC under Article 4.

71

For the first NDC under Article 4, each Party shall clearly indicate and report its accounting
approach, including how it is consistent with Article 4, paragraphs 13 and 14, of the Paris
Agreement. Each Party may choose to provide information on accounting of its first NDC
consistent with decision 4/CMA.l.

72

For the second and subsequent NDC under Article 4, each Party shall provide information
referred to in chapter III.B and C above consistent with decision 4/CMA.l. Each Party shall clearly
indicate how its reporting is consistent with decision 4/CMA.l.

73

Each Party shall provide any definitions needed to understand its NDC under Article 4, including
those related to each indicator identified in paragraph 65 above, those related to any sectors or

Annotated Outline A-4


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BTR CHAPTER II ANNOTATED OUTLINE

Paragraph

74

75

76

categories defined differently than in the national inventory report, or the mitigation co-benefits
of adaptation actions and/or economic diversification plans.

Each Party shall provide a description of each methodology and/or accounting approach used, as
applicable for:

(a)	Target(s), as described in paragraph 64 above;

(b)	The construction of baselines, as described in paragraph 64 above, to the extent possible;

(c)	Each indicator identified in paragraph 65 above.

The information referred to in paragraph 74 above shall include, as applicable and available to the
Party's NDC under Article 4:

(a)	Key parameters, assumptions, definitions, data sources and models used;

(b)	IPCC guidelines used;

(c)	Metrics used;

(d)	Where applicable to its NDC, any sector-, category- or activity-specific assumptions,
methodologies and approaches consistent with IPCC guidance, taking into account any
relevant decision under the Convention, including as applicable:

(i)	The approach used to address emissions and subsequent removals from natural
disturbances on managed lands;

(ii)	The approach used to account for emissions and removals from harvested wood
products;

(iii)	The approach used to address the effects of age-class structure in forests;

(e)	Methodologies used to estimate mitigation co-benefits of adaptation actions and/or
economic diversification plans;

(f)	Methodologies associated with any cooperative approaches that involve the use of
internationally transferred mitigation outcomes towards its NDC under Article 4,
consistent with CMA guidance on cooperative approaches under Article 6;

(g)	Methodologies used to track progress arising from the implementation of policies and
measures;

(h)	Any other methodologies related to its NDC under Article 4;

(i)	Any conditions and assumptions relevant to the achievement of its NDC under Article 4.
Each Party shall also:

(a)	Describe, for each indicator identified in paragraph 65 above, how it is related to its NDC
under Article 4;

(b)	Explain how the methodology in each reporting year is consistent with the methodology
or methodologies used when communicating the NDC;

Annotated Outline A-5


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BTR CHAPTER II ANNOTATED OUTLINE

Paragraph

77

(c)	Explain methodological inconsistencies with its most recent national inventory report, if
applicable;

(d)	Describe how double counting of net GHG emission reductions has been avoided,
including in accordance with guidance developed in relation to Article 6, if relevant.

Each Party shall provide the information referred to in paragraphs 65-76 above in a structured
summary to track progress made in implementing and achieving its NDC under Article 4,
including:

(a)	For each selected indicator:

(i)	Information for the reference point(s), level(s), baseline(s), base year(s), or starting
point(s) referred to in paragraph 67 above;

(ii)	Information for previous reporting years during the implementation period of its NDC
under Article 4, identified in paragraph 68 above, as applicable;

(iii)	The most recent information identified in paragraph 68 above;

(b)	Where applicable, information on GHG emissions and removals consistent with the
coverage of its NDC under Article 4;

(c)	Contribution from the LULUCF sector for each year of the target period or target year, if
not included in the inventory time series of total net GHG emissions and removals, as
applicable;

(d)	Each Party that participates in cooperative approaches that involve the use of
internationally transferred mitigation outcomes towards an NDC under Article 4, or
authorizes the use of mitigation outcomes for international mitigation purposes other
than achievement of its NDC, shall also provide the following information in the
structured summary consistently with relevant decisions adopted by the CMA on Article
6:

(i)	The annual level of anthropogenic emissions by sources and removals by sinks
covered by the NDC on an annual basis reported biennially;

(ii)	An emissions balance reflecting the level of anthropogenic emissions by sources and
removals by sinks covered by its NDC adjusted on the basis of corresponding
adjustments undertaken by effecting an addition for internationally transferred
mitigation outcomes first-transferred/transferred and a subtraction for
internationally transferred mitigation outcomes used/acquired, consistent with
decisions adopted by the CMA on Article 6;

(iii)	Any other information consistent with decisions adopted by the CMA on reporting
under Article 6;

(iv)	Information on how each cooperative approach promotes sustainable development;
and ensures environmental integrity and transparency, including in governance; and
applies robust accounting to ensure inter alia the avoidance of double counting,
consistent with decisions adopted by the CMA on Article 6.

Annotated Outline A-6


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BTR CHAPTER II ANNOTATED OUTLINE

MPG
Paragraph

MPG Text

78

Each Party with an NDC under Article 4 that consists of adaptation actions and/or economic
diversification plans resulting in mitigation co-benefits consistent with Article 4, paragraph 7, of
the Paris Agreement shall provide the information necessary to track progress on the
implementation and achievement of the domestic policies and measures implemented to address
the social and economic consequences of response measures, including:

(a)	Sectors and activities associated with the response measures;

(b)	Social and economic consequences of the response measures;

(c)	Challenges in and barriers to addressing the consequences;

(d)	Actions to address the consequences.

79

Each Party shall report the information referred to in paragraphs 65-78 above in a narrative and
common tabular format, as applicable. Such common tabular formats should accommodate all
types of NDC under Article 4, as appropriate.

III.D. Mitigation policies and measures, actions and plans, including those with mitigation co-benefits
resulting from adaptation actions and economic diversification plans, related to implementing
and achieving a national determined contribution under Article 4 of the Paris Agreement

90

Each Party is encouraged to provide detailed information, to the extent possible, on the
assessment of economic and social impacts of response measures.

III.F. Projections of greenhouse gas emissions and removals, as applicable

92

Each Party shall report projections pursuant to paragraphs 93-101 below; those developing
country Parties that need flexibility in the light of their capacities are instead encouraged to
report these projections.

93

Projections are indicative of the impact of mitigation policies and measures on future trends in
GHG emissions and removals, and shall not be used to assess progress towards the
implementation and achievement of a Party's NDC under Article 4 of the Paris Agreement unless
the Party has identified a reported projection as its baseline as identified in chapter III.B above.

94

Each Party that reports pursuant to paragraph 92 above shall report a "with measures" projection
of all GHG emissions and removals and may report a "with additional measures" projection and a
"without measures" projection.7

95

Projections shall begin from the most recent year in the Party's national inventory report and
extend at least 15 years beyond the next year ending in zero or five; those developing country
Parties that need flexibility in the light of their capacities with respect to this provision have the

7 A "with measures" scenario encompasses currently implemented and adopted policies and measures. If provided, a "with
additional measures" scenario encompasses implemented, adopted and planned policies and measures. If provided, a
"without measures" projection excludes all policies and measures implemented, adopted and planned after the year chosen
as the starting points for the projection.

Annotated Outline A-7


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BTR CHAPTER II ANNOTATED OUTLINE

Paragraph

96

99

100

101

102

flexibility to instead extend their projections at least to the end point of their NDC under Article 4
of the Paris Agreement.

Each Party should provide information in describing the methodology used to develop the
projections. This information should include:

(a)	Models and/or approaches used and key underlying assumptions and parameters used
for projections (e.g. gross domestic product growth rate/level, population growth
rate/level);

(b)	Changes in the methodology since the Party's most recent biennial transparency report;

(c)	Assumptions on policies and measures included in the "with measures" projections and
"with additional measures" projections, if included;

(d)	Sensitivity analysis for any of the projections, together with a brief explanation of the
methodologies and parameters used.

Projections shall be presented relative to actual inventory data for the preceding years.

Emission projections shall be provided with and without LULUCF.

Projections shall be presented in graphical and tabular formats.

Those developing country Parties that need flexibility in the light of their capacities with respect
to paragraphs 93-101 above can instead report using a less detailed methodology or coverage.

Annotated Outline A-8


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BTR CHAPTER II ANNOTATED OUTLINE

Appendix B: Flexibility for Developing Countries That
Need It in Light of Their Capacities

What do flexibility provisions address? Flexibility provisions may be used to address the scope, frequency, and
level of detail of certain reporting requirements for aspects of the BTR. A developing country that needs
flexibility in the light of its capacity and that is using specific flexibility provisions is required to:

•	Clearly indicate the provision to which flexibility is applied,

•	Concisely clarify capacity constraints, noting that some constraints may be relevant to several
provisions, and

•	Provide self-determined estimated time frames for improvements in relation to those capacity
constraints.

Parties should indicate and document their use of a flexibility provision; in the CRT and/or CTF the notation key
"FX" is used to indicate the use of a flexibility provision.

Who does flexibility apply to? Flexibility is available to those developing countries that need it in the light of
their capacities. The decision of whether application of available flexibility is necessary is self-determined by
developing countries who elect to apply it. An expert review team cannot review the Party's determination to
apply a specific flexibility provision. Documentation of flexibility provisions applied in a BTR is required but also
allows developing countries to highlight their capacity building needs.8 This is reflected in the Annex to Decision
18/CMA.l (MPG para. 6).9

How does flexibility apply to this annotated outline? The reporting guidelines for the BTR components listed
above specify flexibility provisions for reporting the following information:

•	Estimates for expected and achieved GHG emission reductions for PAMs (MPG para. 85)

•	Projections of GHG emissions and removals (MPG para. 92)

•	Timeframe for projections of GHG emissions and removals (MPG para. 95)

•	Methodology or coverage for projections of GHG emissions or removals (MPG para. 102)

8	Summary of flexibility is provided in the frequently asked questions: https://unfccc.int/FAQ-moving-towards-the-ETF# Cross-
Cutting-lssues-Flexibilitv-and-Discretion

9	Within this annotated outline, the descriptive MPG text for paragraph 6 is provided in Appendix A of this annotated outline.

Annotated Outline B-l


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BTR CHAPTER II ANNOTATED OUTLINE

Appendix C: Optional Organization for Projections
Information in Section II.F

Example outline for projections organization

As indicated in Section II.F of the annotated outline, the projections discussion could be split into separate
sections to increase transparency. The following is an example of how one could organize this information.
Reference MPG paras. 92-102 to ensure all reporting requirements are met.

1. National projections

The Party shall present a textual summary of projection results and a summary table (e.g., Figure 3.26
which includes information in a tabular format) and an associated figure(s) or graph(s) (e.g., Table 1.3) to
provide a national-level summary of projections results for the following scenarios:

a.	With measures scenario (mandatory)

b.	Without measures scenario (if included, as this scenario is optional)

c.	With additional measures scenario (if included, as this scenario is optional)

Describe the overall projections method, including:

•	Description of any models or approaches used, including key underlying assumptions

•	Changes to the method or key assumptions since the last BTR (if applicable)

•	Assumptions for scenarios (e.g., "with measures"), such as the policies and measures included in the
scenario

•	Description of any sensitivity analysis conducted

[Example figures are provided below, from the European Union's BTR1]

Annotated Outline C-l


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BTR CHAPTER I! ANNOTATED OUTLINE

Figure 3.26: Historical and projected GHG emissions and removals by sector - 'with
existing measures' and 'with additional measures'

I Energy (excluding transport)

historical

500

1990 1995 2000 2005 2010 2015 2020 2021 2022
3 069 2 791 2 651 2 723 2 475 2 168 1 764 1 870 1 798

'with existing measures'

Itf+H

2025 2030 2035 2040 2045 2050
1 650 1 361 1 167 1 038 981 961

I	¦ Domestic transport

672

725

798

843

815

793

721

779

804

786

696

611

532

492

466

¦ i Industrial processes

450

430

414

429

364

342

306

318

289

299

266

236

217

219

220

I 1 Agriculture

483

417

408

387

375

383

380

376

366

375

371

366

366

364

362

Mi Waste

184

187

174

155

136

117

111

110

109

104

91

79

69

64

59

i	1 LULUCF

-217

-317

-311

-348

-351

-325

-241

-241

-236

-231

-224

-210

-195

-186

-180

I I International bunkers

157

169

214

250

252

235

177

197

240

260

270

272

275

275

274

Total net GHG emissions exluding international bunkers
(including indirect C02)

4 649

4 240

4 141

4 194

3 819

3 482

3 045

3 216

3 133

2 984

2 563

2 250 2 030

1 935

1890

historical

'with additional measures'

5 500

4 500

1 500

500

Total net GHG emissions exluding international buikers
(including indirect C02)

4 649 4 240 4 141 4 194 3 819 3 482 3 045 3 216 3 133

Itifi ¦

—™



1990

1995

2000

2005

2010

2015

2020

2021

2022

2025

2030

2035

2040

2045

2050

Energy (excluding transport)

3 069

2 791

2 651

2 723

2 475

2 168

1 764

1870

1 798

1 557

1202

978

867

808

777

i al Domestic transport

672

725

798

843

815

793

721

779

804

761

619

513

407

363

329

l .) Industrial processes

450

430

414

429

364

342

306

318

289

296

251

216

193

191

190

1 ZJ Agriculture

483

417

408

387

375

383

380

376

366

369

358

353

351

347

343

Waste

184

187

174

155

136

117

111

110

109

103

90

78

68

63

58

1 1 LULUCF

-217

317

-311

-348

-351

-325

-241

-241

-236

-243

-240

-231

-220

-215

211

1 I International bunkers

157

189

214

250

252

235

177

197

240

254

263

263

264

264

267

2 846 2 281 1 907 1 668 1 560 1 488

Source: Figure 3.26, First Biennial Transparency Report from the European Union (2024), Available at:

https://unfccc.irit/sites/default/files/resource/EU%20FIRST%20BTR.pdf

Annotated Outline C-2


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BTR CHAPTER I! ANNOTATED OUTLINE

Figure 1.3: Historical and projected total net GHG emissions in the EU

—	EU net GHG emissions
including int'l. bunkers

—	EU net GHG emissions
in NDC scope

—	EU net GHG emissions
excluding int'l. bunkers

o Projected net GHG emissions
including int'l. bunkers in 'with
existing measures' scenario
o Projected net GHG emissions
including int'l. bunkers in 'with
additional measures' scenario
• Projected net GHG emissions
exludlng int'l. bunkers In 'with
existing measures' scenario

o Projected net GHG emissions
excluding int'l. bunkers in 'with
additional measures' scenario
A EU 2030 NDC target

Source: Figure 1.3, First Biennial Transparency Report from the European Union (2024). Available at:

https://unfccc.int/sites/default/files/resource/EU%20FIRST%20BTR.pdf
2. Energy sector projections

For each scenario (with measures, with additional measures, without measures):

a. Present a sector-specific textual summary of projection results along with a summary table(s) [e.g.,

examples of tables are provided below from Lithuania's BTR; Table 2-33 ("with measures"] and Table 2-34
("with additional measures")] and an associated figure(s) or graph(s) that includes the sector and its
applicable gases.

Table 2-33. Projected GHG emissions from energy subsectors, kt CO2 eq.

I Sector

2021

2025

2030

2035

2040

2045

2050 I

Public Electricity and Heat Production

1,529

1,301

1,223

1,308

1,308

1,306

1,306

Petroleum Refining

1,212

1,291

1,186

1,186

1,186

1,186

1,186

Manufacture of Solid Fuels and Other

43

28

27

28

28

28

28

Energy Industries















Manufacturing industries and

1,275

1,054

667

541

525

512

497

construction















Commercial/Institutional

303

238

166

168

167

166

166



Residential

1,015

905

798

847

834

832

830

Agriculture/Forestry/Fishing

256

261

225

226

227

228

229

Other

27

27

27

27

27

27

27

Fugitive emissions from fuels

488

555

538

538

538

538

538

CT

Qj

o

5 000
4 500
4 000
3 500
3 000
2 500
2 000
1500
1000
500
0

0

A

8

o

8

o



tS5 .ob

o
o

# ($?p	y ftp cy>J

&

Annotated Outline C-3


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BTR CHAPTER I! ANNOTATED OUTLINE

Table 2-34. Projected GHG emissions from energy sector (kt CO2 eq.)



2021



2030

2035

2040

2045

2050 |

Public Electricity and Heat Production

1,529

1,283

955

955

955

953

953

Petroleum Refining

1,212

1,265

1,112

1,112

1,112

1,112

1,112

Manufacture of Solid Fuels and Other
Energy Industries

43

28

25

25

25

25

25

Manufacturing industries

1,275

1,023

434

407

391

378

364

Commercial/Institutional

303

238

156

167

166

165

165

Residential

1,015

905

790

814

800

798

796

Agriculture/Forestry/Fishing

256

261

223

224

225

226

227

Other

27

27

27

27

27

27

27

Fugitive emissions from fuels

488

555

186

189

189

189

189

Source: Tables 2-33 and 2-34, Lithuania's First Biennial Transparency Report under the Paris Agreement (2024).
Available at: httDs://unfccc.int/sites/default/files/resource/LT' 1BTR final.odf

b. Describe the sector-specific projections methodology (provide any relevant sector-specific information not
described above in the description of the method used for the overall national projections), including:

i.	Description of any models or approaches used, including key underlying assumptions

ii.	Changes to the method or key assumptions since the last BTR (if applicable)

iii.	Assumptions for scenarios (e.g., "with measures"), such as the policies and measures included in the
scenario

iv.	Description of any sensitivity analysis conducted
c. Provide projections of key indicators for the sector

[In this example organization structure, the subsequent sections would then present IPPU, Agriculture, LULUCF,
and Waste sector projections, mirroring the information provided for Energy, as applicable to the sector and to
the extent possible.]

Annotated Outline C-4


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BTR CHAPTER II ANNOTATED OUTLINE

Appendix D: List of Abbreviations, Acronyms, and
Chemical Formulae

AFOLU	agriculture, forestry, and other land use

BAU	business as usual

BTR	biennial transparency report

CBIT-GSP	Capacity-building Initiative for Transparency—Global Support Programme

CGE	Consultative Group of Experts

CH4	methane

CMA	Conference of the Parties serving as the meeting of the Parties to the Paris Agreement

C02	carbon dioxide

C02-eq	carbon dioxide equivalents

CTF	common tabular format

ETF	enhanced transparency framework (under the Paris Agreement)

GHG	greenhouse gas

HFCs	hydrofluorocarbons

IPCC	Intergovernmental Panel on Climate Change

IPPU	industrial processes and products use

ITMO	internationally transferred mitigation outcome

kt	kilotons

LULUCF	land use, land-use change and forestry

MPGs	modalities, procedures, and guidelines

NC	national communications

NDC	nationally determined contribution

NF3	nitrogen trifluoride

NID	national inventory document

NIR	national inventory report

PA	Paris Agreement

PAMs	policies and measures

para	paragraph (referencing the MPGs)

PATPA	Partnership on Transparency in the Paris Agreement

PFCs	perfluorinated compounds

SF6	sulfur hexafluoride

TACCC	transparency, accuracy, completeness, comparability, consistency

UNFCCC	United Nations Framework Convention on Climate Change

WAM	"with additional measures"

WEM	"with measures"

WOM	"without measures"

Annotated Outline D-l


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