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1 APA April 10 May 2018 Bnn, Germany APA agenda item 3 Further guidance in relatin t the mitigatin sectin f decisin 1/CP.21, n: features f natinally determined cntributins, as specified in paragraph 26; infrmatin t facilitate clarity, transparency and understanding f natinally determined cntributins, as specified in paragraph 28; and accunting fr Parties' natinally determined cntributins, as specified in paragraph 31 Navigatin tl by the c-facilitatrs First iteratin (7 May 2018) This tl has been prepared by the c-facilitatrs f the negtiatins n this agenda item under their wn respnsibility and n the basis f the Infrmal Nte by the c-facilitatrs issued at APA 1-4 (final versin f 13 Nvember 2017) 1, deliberatins by Parties at this sessin and the views they have submitted 2. This tl des nt cancel r supersede the Infrmal nte by the c-facilitatrs final iteratin, f 13 Nvember 2017, issued at APA 1-4. Cntents: Intrductin 2 I. Features f NDCs 3-5 A. Identify and list existing features 3 B. New/additinal features 4 C. Guidance/Elabratin n features 5 II. Infrmatin t facilitate clarity, transparency and understanding (ICTU) 6-20 A. Objectives 6 B. Capacity f develping cuntries 6 C. Prcedural elements 7 D. Substantive elements 7 Sectin D1 7 Sectin D2 8 III. Accunting fr Parties NDCs A. Understanding f Accunting 20 B. Objectives 20 C. Capacity f develping cuntries 21 D. Drawing frm appraches under the Cnventin and the KP 22 E. Prcedural elements 22 F. Specific elements 23 Sectin F1 23 Sectin F2 24 Annex I

2 Intrductin In line with the APA c-chairs bjective fr this sessin t enable Parties t build an agreed basis fr negtiatins acrss the spectrum f APA issues and instructin t the APA 3 c-facilitatrs t wrk with Parties t streamline the infrmal ntes; by reducing/remving duplicatins, clustering material withut remving any ptins frm the table, the c-facilitatrs prepared a tl t navigate the 180- page infrmal nte prepared during APA 1-4 as well as the submissins and interventins by Parties since APA This dcument is nt intended t replace the APA 1-4 item 3 infrmal nte by the c-facilitatrs but t serve as a facilitative tl t help Parties navigate 180 pages f the APA 1-4 item 3 infrmal nte. It has been prepared under the c-facilitatrs wn respnsibility and thus has n frmal status. The cntent is nt exhaustive and Parties may decide t prvide additinal views t this nte. It des nt represent agreed views, ideas r text nr des it attempt t draw any cnclusins n pssible areas f cnvergence r divergence. The rder f the infrmatin cntained in this nte des nt crrespnd t any hierarchy r sequencing f prpsals accrding t cnvergence r imprtance. The c-facilitatrs als recgnize that nthing is finalized until the guidance n NDCs is finalized. The c-facilitatrs further recgnize that there are varying views n the structure f the guidance, including n differentiatin and scpe f NDCs. There is n intentin t prejudge r prejudice any next steps relating t the preparatin f a draft negtiating text r the psitin f Parties n further guidance and its cntents. A wide range f strngly-held views n hw t discuss the issues f scpe f NDCs and differentiatin were shared. While a number f Parties expressed the view that these issues shuld be discussed under each f the sub-items under this agenda item, a number f ther Parties expressed the view that these issues shuld be discussed elsewhere under the prcess, and anther number f Parties expressed the view that these issues were already treated within the verall architecture f the Paris Agreement

3 I. Features f NDCs A wide range f strngly-held views n hw t discuss the issues f scpe f NDCs and differentiatin were shared. While a number f Parties expressed the view that these issues shuld be discussed under features, a number f ther Parties expressed the view that these issues shuld be discussed elsewhere under the prcess, and anther number f Parties expressed the view that these issues were already treated within the verall architecture f the Paris Agreement. A. Identify and list existing features Optin 1: Art 2.1: NDCs t achieve the purpse f the agreement, prmte lw emissins and climate resilient develpment, make financial flws cnsistent with this and accelerate the develpment and transfer f technlgy; cntext f sustainable develpment and effrts t eradicate pverty; Art 2.2: equity, CBDRCC, natinal circumstances and differentiatin; Art 3: Natinal determinatin, include elements f mitigatin, adaptatin, financial supprt, technlgy develpment and transfer and capacity building; Art 4.1: lng-term gals (peaking slwer fr develping cuntries, and a balance between anthrpgenic emissins by surces and remvals by sinks by the secnd half f this century). On the basis f equity, aggregable; Art 4.2: natinal determinatin, Parties pursue dmestic mitigatin measures, successive, maintain NDCs, uncnditinal cmpnent, successive increment; Art 4.3: prgressin, highest ambitin, natinal circumstances, CBDRCC; Art 4.4: ecnmy-wide abslute emissin reductin targets by develped cuntries, leadership by develped cuntries, encuragement fr develping cuntry Parties t mve ver time twards ecnmy-wide abslute emissin reductin targets, differentiatin; Art 4.5: supprt t develping cuntry Parties, differentiatin, cnditinal cmpnent; Art 4.6: LDCs and SIDS t prepare and cmmunicate plans and actins fr lw greenhuse gas emissins develpment; Art 4.7: mitigatin c-benefits resulting frm Parties adaptatin actins and/r ecnmic diversificatin plans; Art. 4.8: clear, transparent and understandable; Art. 4.9: cmmunicatin every five years, infrmed by glbal stcktake, NDCs t be either fr a 5 r 10-year perid; Art. 4.10: cmmn timeframes; Art. 4.11: upward adjustment; Art 4.12: registry; Art 4.13: accunting, quantifiable; Art 4.15: cnsideratin f respnse measures, quantifiable; Art : cllabrative r jint actin; Art. 4.19: successive increment in a lng-term time series; Art. 7.1: achieve the purpse f the agreement; Art 9.1: differentiatin; Art 9.3: differentiatin; Art 9.5: differentiatin; Art 9.7: differentiatin; Art 10: differentiatin; Art 11: differentiatin; Decisin 1/CP.21, paragraph 25: cmmunicatin 9-12 mnths in advance f relevant CMA sessin; 3

4 Decisin 1/CP.21, paragraph 27: reference years r perids, cverage in sectrs and gases, metrics and guidelines. Optin 2: Recgnize the wrk carried ut s far; Features f NDCs are utlined in [[Article 3][Article 4][Articles 3 and 4][the relevant prvisins] f] the Paris Agreement; While the effrts and level f ambitin cmmunicated by Parties are natinally determined, NDCs shuld be prepared and cmmunicated pursuant t the Paris Agreement and the guidance adpted by the CMA, as applicable; Flexibility related t the nature f the features and characteristics included in NDCs t be prvided t LDCs and SIDS; Agrees t cnclude the cnsideratin f further guidance n features. Optin 3: n text B. New/additinal features Optin 1: Identificatin f unaccunted sectrs; Identificatin f sectrs included in transactins f Internatinally Transferred Mitigatin Outcmes; Quantified supprt assessment fr develping cuntry Parties; Quantified supprt disbursement and pledged; Summary f mitigatin measures linked t bunker fuels; Lw carbn and climate resilience develpment strategies; Lw carbn lng term develpment strategies; Quantifiability, in terms C0 2e; Cnditins and circumstances r specificatin f emissins reductin capacity withut supprt; Cverage f all significant emissin sectrs and gases; Reflect a link t a Party s lng-term strategy; T be based n real and meaningful data and/r baselines; Infrmatin related aspects: cverage f sectrs and gases, reference years r perids, metrics and accunting applied; NDCs t be in line with dmestic develpment r pverty eradicatin strategies. Optin 2: n text C. Guidance/Elabratin n features Optin 1: Guidance addressing all r a subset f features set ut in A and B, where such guidance wuld assist Parties in preparing and cmmunicating their NDCs, including inter alia n: Quantifiability f effrts in tnnes f CO 2e; Prgressin; 4

5 Highest pssible ambitin; Use f cmmn IPCC metrics; Cverage, surces and remvals; Reference pints; Time frames fr submissin; Target years; Outline f all key assumptins; Statement f nature f NDC - ecnmy-wide abslute emissin reductin target, ecnmy-wide emissin reductin r limitatin target, r ther; Dmestic mitigatin measures in place in supprt; Mvement ver time twards ecnmy-wide emissin limitatin r reductin targets. Optin 2: n text 5

6 II. Infrmatin t facilitate clarity, transparency and understanding (ICTU) A wide range f strngly-held views n hw t discuss the issues f scpe f NDCs and differentiatin were shared. While a number f Parties expressed the view that these issues shuld be discussed under infrmatin, a number f ther Parties expressed the view that these issues shuld be discussed elsewhere under the prcess, and anther number f Parties expressed the view that these issues were already treated within the verall architecture f the Paris Agreement. A. Objectives Facilitate the implementatin f Article 4, paragraph 8, f the Paris Agreement; Enhance the clarity, transparency and understanding f Parties NDCs, r cntribute t a better understanding f NDCs; Be a tl r reference dcument t assist Parties in preparing and cmmunicating their NDCs in line with the Paris Agreement; Assist Parties dmestic preparatin f their NDCs, facilitate the exchange f best practices amng Parties and cntribute t raising public awareness f what Parties are ging t d abut climate change in the future; Enhance the transparency and predictability f climate actin and fster trust amng Parties; Facilitate the tracking f prgress; Facilitate the aggregatin and synthesizing f NDCs, including by the secretariat, als with a view t facilitating the glbal stcktake; Suitable fr and relevant fr the range f NDCs (target types, natinal capacities and circumstances) [and durable and designed t be relevant t abslute ecnmy-wide emissin reductins targets by develped cuntry Parties, and ver time ecnmy-wide emissin reductin r limitatin targets by develping cuntries]; Prvide sufficient cmparable infrmatin in the NDC submissins; Nt present an additinal burden n Parties, especially develping cuntry Parties, in particular LDCs and SIDS; Nt be prescriptive; Nt aim t enable the quantificatin f NDCs r prvide quantitative infrmatin; Nt impse a cmmn type f, r frmat fr, NDCs. B. Capacity f develping cuntries Develping cuntries, in particular LDCs and SIDS, require supprt in rder t prgressively imprve the infrmatin included t cntextualize their NDCs; Recgnize different starting pints and capacities; Flexibility t be prvided t develping cuntries based n their NDC, in particular LDCs and SIDS, recgnizing that LDCs and SIDS may cmmunicate plans and actins fr lw GHG emissins develpment; Incentive mechanisms shuld be established by the CMA t encurage and supprt develping cuntry Parties t prepare, cmmunicate and implement their NDCs and t prvide relevant infrmatin in a successive and durable manner; Prvide cntinuus and adequate supprt t develping cuntry Parties t identify their capacitybuilding needs and increase their capacity fr enhancing the clarity, transparency and understanding f their NDCs ver time; 6

7 Cnsider t identify their capacity-building needs and increase their capacity fr enhancing the clarity, transparency and understanding f their NDCs ver time, including what supprt wuld be required relative t what is available; Wrk with partners t build the capacity t imprve the prvisin f infrmatin ver time and supprt the implementatin f NDCs. C. Prcedural elements a. Channel Vehicle fr cmmunicating is the NDC, submitted t the NDC registry; Parties are t put frward the infrmatin f NDCs when cmmunicating their NDCs; ICTU t be prvided in an infrmatin table that is annexed t the Party s NDC submissin. b. Timing/Applicatin Secnd and subsequent NDCs; Parties t apply the guidance fr infrmatin f NDCs t their subsequent NDCs (with the timeframe frm 2031 nwards); Guidance nt t apply retrspectively t NDCs (r INDCs) already submitted; Parties may elect t apply such guidance t their existing NDCs (mst f which are pre-2030); LDCs and SIDS, in the light f their special circumstances, are encuraged t apply the guidance t the extent pssible; The ICTU fr the first NDCs t be prvided as well with cmmunicatin r update f thse NDCs by 2020; The guidance n infrmatin fr clarity, transparency and understanding f NDCs t be applied by each Party as it cmmunicates r updates its NDC in 2020, as required under 1/CP.21 paragraphs 23 and 24; Parties may prvide additinal r updated infrmatin at any time. c. Revisin Optin 1: Review and, if necessary, revisin f guidance at a future pint fllwing experience with implementatin; The CMA t define the year f the first review f the guidance, with a view t revising it n a regular basis; After the first glbal stcktake. Optin 2: n text D. Substantive elements Sectin D1 The infrmal nte by the c-facilitatrs issued at APA 1-4 (Final versin f 13 Nvember 2017) n pages 9-72 as well as the submissins and interventins by Parties since APA 1-4 cntain views frm Parties n the substantive elements relating t infrmatin t facilitate clarity, transparency and understanding f natinally determined cntributins. We nted that thrugh these inputs, Parties have prpsed a variety f different appraches fr structuring the substantial elements. The views 7

8 submitted n pages 9-10, 18-20, and in ne submissin 4 prpsed that infrmatin elements n mitigatin be structured based n paragraph 27 f decisin 1/CP.21, and applicable t all Parties r depending n the type f mitigatin target in the NDC. The views cntained n pages structure the substance t take reference frm Article 3 f the Paris Agreement, with differentiated guidance fr develped and develping cuntry Parties. The views cntained n pages and in ne submissin 5, differentiate the applicability f the guidance n the basis f share f glbal emissins, GDP numbers, and per-capita cumulative histrical emissins, respectively. The views cntained n pages 15-18, 21-42, 55, and in ne submissin 6 structure the substance alng the elements f paragraph 27 as well as additinal elements. The fllwing sectin D2 is ur attempt t streamline the pages 9-72 cntaining Parties views n substantive elements relating t infrmatin t facilitate clarity, transparency and understanding f natinally determined cntributins in a way that might help Parties t navigate the relevant ideas and elements cntained in the inputs frm Parties. Sectin D2 is nt intended t prejudge r prejudice Parties psitins and is als nt intended t prejudge the varying views n the structure f the guidance. This navigatin tl des nt replace the APA 1-4 agenda item 3 infrmal nte by the c-facilitatrs until Parties decide therwise. T prvide Parties with the assurance that their prpsals in relatin t infrmatin t facilitate clarity, transparency and understanding f natinally determined cntributins are preserved and kept n the table the infrmal nte by the c-facilitatrs issued at APA 1-4 (Final versin f 13 Nvember 2017) is virtually annexed t this dcument, available at: Sectin D2 This dcument is nt intended t prejudge r prejudice any next steps relating t the preparatin f a draft negtiating text r the psitin f Parties n further guidance and its cntents. It is als nt intended t replace the APA 1-4 agenda item 3 infrmal nte by the c-facilitatrs but t serve as a facilitative tl t help Parties navigate 180-pages f the APA 1-4 agenda item 3 infrmal nte. It des nt represent agreed views, ideas r text nr des it attempt t draw any cnclusins n pssible areas f cnvergence r divergence. The rder f the elements and related prpsals cntained in this nte des nt crrespnd t any hierarchy r sequencing accrding t cnvergence r imprtance. The c-facilitatrs als recgnize that nthing is finalized until the guidance n NDCs is finalized. 4 Submissin by Turkey received n 3 May 2018: 5 Submissin by India received n 3 May 2018: 6 Submissin by African Grup f Negtiatrs (AGN) received n 9 April 2018: 8

9 With regard t infrmatin t facilitate clarity, transparency and understanding f natinally determined cntributins, as specified in paragraph 28, varius Parties have recalled that paragraph 27 f 1/CP.21 states the fllwing: Agrees that the infrmatin t be prvided by Parties cmmunicating their natinally determined cntributins, in rder t facilitate clarity, transparency and understanding, may include, as apprpriate, inter alia, quantifiable infrmatin n the reference pint (including, as apprpriate, a base year), time frames and/r perids fr implementatin, scpe and cverage, planning prcesses, assumptins and methdlgical appraches including thse fr estimating and accunting fr anthrpgenic greenhuse gas emissins and, as apprpriate, remvals, and hw the Party cnsiders that its natinally determined cntributin is fair and ambitius, in the light f its natinal circumstances, and hw it cntributes twards achieving the bjective f the Cnventin as set ut in its Article 2. There is n agreement whether these elements wuld apply t all r t a grup f Parties. Varius views were expressed n whether there shuld be different applicability fr the fllwing elements, such as ne r mre f the belw: All Parties t prvide infrmatin n all the fllwing elements, r each Party t prvide infrmatin n all the fllwing elements depending n the cntents f its NDC; r Develped cuntry Parties t prvide infrmatin n all the fllwing elements and Develping cuntry Parties t prvide infrmatin at their discretin/prvide infrmatin n the fllwing elements ver time; r Thse parties with GDP/emissins/per capita cumulative histrical emissins abve a particular level t prvide infrmatin n all the fllwing elements and ther Parties t prvide infrmatin at their discretin/prvide infrmatin n the fllwing elements ver time. Streamlined list f substantive elements Quantifiable infrmatin n the reference pint (including, as apprpriate, a base year) Infrmatin n: The base year and/r reference perid; Cnditins and pint in time under which the base pint/year/baselines/reference level will be updated, if applicable; Parameters used t frmulate the mitigatin cntributin; Indicatrs used t quantify the reference pint (metrics, surce data, values). Time frames and/r perids Infrmatin n: Time frame and/r perid fr implementatin; The target being a single-year r a multi-year target, if applicable; Crss reference t the cnsideratin by the CMA f Article 4.10; PLACEHOLDER utcme f cmmn time frames under SBI. Scpe and cverage; Infrmatin n: 9

10 Cverage f NDC, in relatin t the IPCC guidance n natinal greenhuse gas inventries, including n sectrs, gases, categries, including land categries, if applicable, pls, activities; Definitins f the sectrs and/r the categries used; The difference if the definitin f a sectr r categry varies frm definitins used in the natinal inventry reprt and/r by the IPCC; Whether categries f anthrpgenic emissins and remvals reflect cntinued cverage f categries cvered in previus NDCs; Hw the NDC has cnsidered the encuragement t include all categries f anthrpgenic emissins and remvals; Mve ver time t ecnmy-wide emissin reductin r limitatin targets; Other GHGs included fllwing review by the UNFCCC f IPCC guidelines; Excluded sectrs, gases r categries; The timeline fr ecnmy-wide cverage, if applicable; The significance f that gas r sectr in natinal emissins, if applicable; Whether the Party intends t use vluntary cperatin under Article 6; Whether NDCs include mitigatin, adaptatin and/r means f implementatin; Percentage f the natinal net GHG emissins; Gegraphical cverage. Planning prcesses; Infrmatin n: Dmestic planning prcesses in relatin t the NDC, as apprpriate including, as applicable, n: - laws, plicies, legal and institutinal framewrks, plans and prcesses relevant fr the NDCs; - dmestic planning prcesses that Parties have undertaken t determine their NDC; - dmestic mitigatin measures aimed at achieving the NDC; - institutinal respnsibilities; - stakehlder cnsultatins and ther prcesses t achieve the bjectives f the NDC [including with indigenus peples; lcal cmmunities; elders and yuth; just transitin; gender; human rights; ther imprtant cnsideratins]; - prcess cnducted in the design f the NDC; - hw different public agencies and levels f gvernment helped design the NDC. Infrmatin gaps, barriers r issues that the Party faced during the NDC design prcess; Hw the NDC relates t develpment plans r strategies; Hw the NDC relates t pverty eradicatin plans r strategies; Hw the NDC relates t lng-term lw greenhuse gas emissin develpment strategies, referred t in Article 4.19, if applicable; Hw the NDC has been infrmed by the utcmes f the glbal stcktake in accrdance with Article 4.9 f the Paris Agreement, and the 2018 Talana Dialgue, if applicable; 7 Assumptins and methdlgical appraches Infrmatin n: Appraches that will be used fr accunting fr anthrpgenic greenhuse gas emissins and remvals, including n: - hw the apprach is cnsistent with the NDC and the Party's natinal circumstances; 7 Sme Parties have suggested placing this under Fairness and Ambitin 10

11 - the methdlgical apprach used t estimate emissins and remvals twards their NDC and clarify which surces and sinks are nt accunted fr, if relevant; - if the apprach will vary by sectr r activity, describe each apprach in detail. Hw the base year(s)/reference indicatr(s)/baseline(s) and r reference levels are cnstructed, including parameters, key assumptins, definitins, methdlgies, data surces, mdels used; Methds and assumptins related t main drivers f natinal GHG emissins that allw t understand the evlutin f thse emissins as well as their expected value in the target year; Quantificatin f emissin reductins in tnnes f C0 2 r C0 2 equivalent: Use f the IPCC methdlgies and metrics fr estimatins f GHG emissins and remvals, if apprpriate in accrdance with: - methdlgies and cmmn metrics assessed by the IPCC and adpted by the CMA; - the accunting guidance (if apprpriate); - 1/CP.21 paragraph 31(a); - decisin XXX and YYY f the CMA, respectively. Assumptins and methdlgical appraches specific t LULUCF, frests and REDD+, if included in NDC: - treatment in NDC (e.g. accunting like any ther sectr, sectral target); - accunting apprach (e.g. land-based vs. activity-based), in accrdance with the guidance decided by the CMA; - use f base years/base perids/reference levels; - infrmatin n reference level, if this accunting apprach is used, and its relatin t the verall baseline; - cverage f activities/categries r sub-categries/pls, including HWPs/fluxes/gases (cmprehensive/partial); - intentin t exclude emissins frm natural disturbances and prvisins t be applied; - treatment f HWP, natural disturbance, legacy effects, ther; - linkage t IPCC categries/pls; - if using managed land prxy, specify which land is classed as managed; - cnstructin f any specific baselines fr land use categries/activities. The intended use f vluntary cperatin under Article 6, in accrdance with the guidance decided by the CMA, including as apprpriate: - the intended accunting apprach t be used in accrdance with relevant guidance; - a descriptin f hw these markets may be used, including the estimated vlume f internatinally transferred mitigatin utcmes that may be used twards the achievement f the natinally determined cntributin, r transferred t anther stakehlder, r anther Party fr use twards a natinally determined cntributin. Intended r prpsed dmestic mitigatin measures that the Party will pursue t implement its NDC in accrdance with Article 4.2 f the Paris Agreement; Pursuant t Article 4.7 f the Paris Agreement n mitigatin c-benefits resulting frm Parties adaptatin actins and/r ecnmic diversificatin plans; 8 Hw the Party will ensure the methdlgical cnsistency between the cmmunicatin and implementatin f its NDC; 8 Sme Parties have suggested placing infrmatin n the type f their mitigatin cntributin under Fairness and ambitin 11

12 Any changes that may ccur during implementatin and that affect the NDC: be reflected in the prgress reprt as referred t in Art (b) f the Paris Agreement; Hw any existing methds and guidance under the cnventin and Kyt Prtcl has been taken int accunt. Fairness and ambitin Infrmatin n: Hw the party cnsiders that its NDC is fair and ambitius, in the light f its natinal circumstances; Fairness cnsideratins f effrts such as appraches and cncepts that the Party has used t peratinalize equity and fairness cnsideratins; Hw the Party s successive natinally determined cntributin will represent a prgressin beynd the Party s then current natinally determined cntributin and reflect its highest pssible ambitin, reflecting its cmmn but differentiated respnsibilities and respective capabilities, in the light f different natinal circumstances, as per Article 4.3 f the Paris Agreement; Hw the Party has addressed Article 4.4 and Article 4.6 f the Paris Agreement; Hw inputs frm the best available science was cnsidered in the Party's NDC, in a view f the UNFCCC and the Paris Agreement gals; Emissins levels r trajectry under the NDC cmpared t the apprpriate cunterfactual (e.g. BAU scenari, histric reference year etc.); Features f gegraphy, climate r ecnmy that set practical limits n ambitin; The cnditinal part f the cntributin, if relevant; 9 Hw the NDC cntributes twards achieving the bjective f the Cnventin as set ut in its Article 2; Hw the NDC is cnsistent with the glbal temperature gal as described in Article 2.1(a) f the Paris Agreement; Hw the NDC is cnsistent with the cllective aim t reach glbal peaking f GHG emissins as sn as pssible and undertake rapid reductins thereafter (Article 4.1); Hw the Party cnsiders that its effrts fster lw greenhuse gas emissins develpment in a manner that des nt threaten fd prductin; Hw the Party cnsiders that its effrts are strengthening the glbal respnse t the threat f climate change and fster lw greenhuse gas emissins develpment, in the cntext f sustainable develpment and effrts t eradicate pverty and in a manner, that des nt threaten fd prductin; Hw its NDCs are in line with its lng-term lw-emissin develpment strategy and mitigatin gal. 9 Sme Parties have suggested t place this under Planning Prcesses 12

13 Varius views were expressed by Parties n whether the fllwing elements shuld be included r nt. These views include: These elements shuld nt be cntained in the guidance; r These elements shuld be cntained in the guidance and applicable t different types f mitigatin targets. Streamlined list f substantive elements Additinal general infrmatin n NDC, incl. infrmatin n the elements under Article 4 Infrmatin n: Specific infrmatin applicable t Parties that decided t act jintly under Article 4.2 f the Paris Agreement, including the Parties that agreed t act jintly and the terms f this agreement, in accrdance with Article f the Paris Agreement; Hw Parties take int cnsideratin the cncerns f Parties with ecnmies mst affected by the impacts f respnse measures, particularly develping cuntry Parties; Infrmatin pursuant t article 4, paragraph 7 f the Paris Agreement n mitigatin cbenefits resulting frm Parties adaptatin actins and/r ecnmic diversificatin plans; Additinal infrmatin relevant t the clarity, understanding and transparency f the NDC, nting that such infrmatin wuld nt be subject t review under article 13; Specific infrmatin n cmpliance t implementatin; Specific infrmatin n review & verificatin; Infrmatin n mitigatin, adaptatin and means f implementatin: include, as apprpriate, the items in the infrmatin list, as set ut in paragraph 27 f decisin 1/CP.21; Sustainable life styles; Best practices and experience related t the preparatin f the NDCs; Ptential climate benefits and c-benefits in ther areas resulting frm the implementatin f the NDCs; Measures and plicies related t the implementatin f the NDCs; Infrmatin n several r all f the items the items listed in paragraph 27 f decisin 1/CP.21; Whether their NDCs include mitigatin, adaptatin and/r supprt. Additinal infrmatin n the mitigatin target f the NDC; Descriptin f the target/f each f the different targets if there are several General descriptin f the mitigatin cntributin [, including as apprpriate a quantitative descriptin f the target, type f target, headline percentage reductin, and/r plicy bjective] [, including n: - sub-targets and sectral mitigatin plan; - cnditinal part f the cntributin, if relevant; - whether the target is a single-year r a multi-year target; - criteria fr determining targets; - vluntary indicatrs/parameters which are deemed necessary by Parties, cnsidering natinal capacity and needs; - mitigatin csts;] Descriptin hw the cntributin is expressed: e.g. as pint target, carbn budget; Infrmatin n ecnmy-wide abslute emissin reductin targets, if applicable, including: - general infrmatin in paragraph 27 f decisin 1/CP.21 and ther infrmatin as set ut in decisin 2/CP.17 and 19/CP.18; 13

14 - infrmatin n the implementatin f article 4 paragraph 15; - quantitative estimated effects resulting frm the mitigatin cmpnent f their NDCs; - existing and envisaged plicies and measures t supprt the implementatin f their emissin reductin targets; - intentins t use ITMOs under Article 6 f the Paris Agreement; and - hw the mitigatin cmpnent f their NDCs culd demnstrate their leadership in mitigating climate change; - infrmatin n measures relevant t the implementatin f their targets at the dmestic and internatinal levels. Infrmatin n dmestic measures, including bth existing and anticipated additinal laws, plans and plicies; Infrmatin n internatinal measures, including jint implementatin as set ut in Articles f the Paris Agreement and the intentin t use internatinal transferred mitigatin utcmes under Article 6 f the Paris Agreement; Additinal infrmatin n mitigatin c-benefits resulting frm Parties adaptatin actins and/r ecnmic diversificatin plans; Specific infrmatin n the implementatin f Article 4.15 f the Paris Agreement; Infrmatin n their enhanced mitigatin effrts and infrmatin n pssible benefits and effects t be achieved crrespndent t different scales f supprt t be received; Mitigatin infrmatin, n several r all f the items listed in paragraph 27 f decisin 1/CP.21; Expected emissins trajectry that will be fllwed by the Party t meet its mitigatin gal; Reprted emissin level changes due t imprvements in transparency, accuracy, cmpleteness, cmparability and cnsistency f data, if applicable; Indicatrs used t track prgress and t assess the attainment f the bjective. Additinal infrmatin n multiple r different types f mitigatin targets in NDCs: If the Party has referred t an emissins reductin r limitatin target: infrmatin relating t an abslute, ecnmy-wide emissins reductin r limitatin target, if relevant, including: - expected emissins level in base year and target year fr fixed level target; - headline number in terms f emissin reductin in % relative t the base year; - further infrmatin t help understand the NDC; - multi-year r single year targets (budget-based r single year apprach). If the Party has referred t a BAU baseline r scenari: infrmatin relating t the cnstructin f base years/baselines/reference levels including assumptins and parameters, if relevant, including n: - expected emissins level in the target year fr mitigatin targets based n BAU deviatin; - headline number in terms f emissin reductin in % relative t the base year; - the quantified value f the base year and target year, shuld a prjected baseline be used; - baseline, including emissins level in terms f CO 2 e; - quantifiable infrmatin n the assumptins and methdlgies used t cnstruct trajectries and any prjected baseline [, and whether these assumptins are cnsistent vertime]; - use f prjectin based baselines and/r reference levels, including cverage f plicies and measures and prjectin methdlgy/mdel; - plicies and measures included/excluded in the baseline, and n what basis? 14

15 - the apprach used t establish a prjected baseline, if any; - mdel used t develp BAU baseline; - whether the baseline is static r dynamic. If a Party has referred t emissin intensity: infrmatin relating t the intensity target, if applicable, including n: - expected emissins intensity in the target year fr mitigatin intensity targets; - quantified target level f emissins r emissin reductin per unit f GDP, unit f prduct/utput r ppulatin, r anther indicatr; - the level f emissins intensity in the base year/fr the baseline; - index value fr the base year; - headline number in terms f intensity reductin in %; - quantifiable infrmatin n the assumptins and methdlgies used t cnstruct trajectries and any intensity target [, and whether these assumptins are cnsistent vertime]; - data surces [fr the index value]; - surce and type f GDP used, if applicable; - past trends; - prjectins, if available; - timing and parameters f updates. If a Party has referred t an emissin peaking target: infrmatin relating t the emissin peaking target, if applicable, including n: - peaking year; - expected emissins level in peaking year and emissins trajectry twards it fr peaking emissins target, if available; - expected rate f emissins decline after peak, if available. If a party has referred t the implementatin f plicies and measures: infrmatin relating t the plicy and measures, if applicable, including n: - qualitative descriptin f the plicies and measures, including adaptatin cbenefits and diversificatin plans; - quantitative infrmatin n expected emissins frm the plicies and measures (if pssible) [r avided frm the plicies and measures in terms f CO 2 e]; - descriptin f methdlgical appraches used t measure impact f plicy, plan r actin; - estimated quantified emissins impact (if available) and underlying assumptin; - base year(s) fr plicy bjectives that are part f the cntributin such as increasing energy efficiency r frest cver; - nn-ghg cntributin including implementatin f plicies and measures; - explanatin n hw t track the prgress in implementatin f the cntributin, including, if applicable, identifying quantifiable indicatrs; - Indicatrs the party will use t assess the attainment f the bjective; - clear nn GHG gals. If a party has referred t c-benefits resulting frm Parties adaptatin actins and/r ecnmic diversificatin plans: technical infrmatin n mitigatin cntributins as necessary, including if available: - descriptin f actins, including diversificatin plans; - indicatrs the party will use t assess the attainment f the bjective; - infrmatin, if applicable, n hw adaptatin actins and/r ecnmic diversificatin plans cntribute t mitigatin utcmes f the NDC; - estimated impact f adaptatin actins in emissins levels; - any additinal technical infrmatin the Party deems relevant t specify their GHG and/r nn-ghg mitigatin cntributins, including related mitigatin c- 15

16 benefit resulting frm Parties adaptatin actins and/r ecnmic diversificatin plans, and ther kinds f cntributins. If a Party has referred t achieving carbn/emissin neutrality: infrmatin relating t the achieving carbn/emissin neutrality, if applicable, including n: - definitin f carbn r emissin neutrality; - accunting apprach used fr carbn neutrality; - hw emissins frm the land sectr will be accunted fr; - whether and t what extent units frm internatinal market mechanisms r ther cmpensatin activities/credits will be used t reach target. PLACEHOLDER fr specific guidance as per type f target. 16

17 Varius views were expressed by Parties n whether the fllwing elements shuld r shuld nt be included in the guidance, r whether they are in r ut f the mandate f APA 3. These views include: These elements are utside the mandate f this agenda item and hence there shuld be n text; r These elements are in the mandate f this agenda item and hence shuld be included in the guidance. Streamlined list f substantive elements Infrmatin n adaptatin: Infrmatin n: If a Party included an adaptatin cmmunicatin as a cmpnent f its NDC: fllw the guidance being develped under APA agenda item 4; NDC guidance fr adaptatin actins and/r ecnmic diversificatin plans resulting in mitigatin c-benefits; The adaptatin cmpnent f the NDC, bth n actins and supprt prvided and needed, as apprpriate, in accrdance with Articles 7, 9, 10 and 11 f the Paris Agreement; Adaptatin effrts in their NDCs; Relevant infrmatin as set ut in paragraph 27 f decisin 1/CP.21 and infrmatin related t the adaptatin cmmunicatin referred t in Articles 7.10 and 7.11 f the Paris Agreement, taking int accunt the utcme f APA agenda item 4; Additinal specific infrmatin n Parties adaptatin actins and/r ecnmic diversificatin plans that result in Mitigatin c-benefits; Adaptatin effrts and needs in the NDC, if applicable; General infrmatin f NDCs abve, if applicable and the utcme f APA agenda item 4. Infrmatin n supprt Infrmatin n: Develped cuntry Parties: indicative quantitative and qualitative the infrmatin n prvisin and mbilizatin f supprt in accrdance with Article 9.5 and its related guidance: - and 3, 4.5, 4.8, 10 and 11 f the Paris Agreement and paragraphs 27 and 55 f decisin 1/CP.21; - as well as taking int accunt relevant infrmatin requirements as set ut in decisin 19/CP.18. Other Parties are encuraged t prvide r cntinue t prvide such infrmatin vluntarily; Develping cuntry Parties: infrmatin n hw enhanced supprt will allw fr higher ambitin in their effrts; Develping cuntry Parties: infrmatin n finance, technlgy and capacity-building supprt needed related t implementatin f their NDCs; Crss-reference t negtiatins n finance. Infrmatin n finance; Develped cuntries parties: quantified infrmatin n prvisin f finance supprt in their NDCs, including the fllwing infrmatin: - base year; - perid fr implementatin; - quantitative amunt in the fllwing tw years and five years; 17

18 - surces, including rati between public and ther resurces; - delivery channels; - areas and pririties f supprt; - relevant assumptins and methdlgies fr accunting the financial resurces, and [, estimating public finance, identifying resurces mbilized by public interventins and ther plicies and attributing private investment]; - fairness and ambitin why such financial resurces are new and additinal and hw such financial supprt will assist develping cuntry Parties t implement their NDCs; - actins t make available the public finance, plicies t attract finance flws frm ther resurces and the causality between public interventins and mbilized investments. Other Parties are encuraged t prvide r cntinue t prvide such infrmatin vluntarily; Develping cuntry parties: infrmatin n finance supprt needed in relatin t implementing their NDCs. Infrmatin n technlgy; Develped cuntries parties: quantifiable infrmatin n prvisin f technlgy develpment and transfer supprt in their NDCs, including the fllwing infrmatin: - types f supprt; - base year; - perid fr implementatin; - relevant amunt f financial resurces t be prvided; - delivery channels; - areas and pririties f supprt; - plans and plicies [t encurage the participatins by business and research institutes]; - measures n incentivizing innvatin, prmting internatinal cllabratin n R&D, demnstratin and deplyment and facilitating the access t technlgies and address barriers t their transfer t develping cuntries; - prgrammes and prjects t be cnducted by public agencies; - relevant methdlgies and assumptins n estimating their supprt; - [fairness and ambitin, including] Hw such supprt will assist develping cuntry Parties t implement their NDCs and increase their access t climate related technlgies. Other Parties are encuraged t prvide r cntinue t prvide such infrmatin vluntarily; Develping cuntries parties: infrmatin n technlgy develpment and transfer supprt needed in relatin t implementing their NDCs. Infrmatin n capacity building; Develped cuntries parties: infrmatin n prvisin f capacity-building supprt in their NDCs, including the fllwing infrmatin: - types f supprt; - base year; - perid fr implementatin; - relevant amunt f financial resurces t be prvided; - delivery channels; - areas and pririties f supprt; - plicies, prgrammes and prjects f capacity-building; 18

19 - relevant methdlgies and assumptins n estimating their supprt, and - hw such supprt will assist develping cuntries t strengthen their capacities n cmbating climate change. Other Parties are encuraged t prvide r cntinue t prvide such infrmatin vluntarily; Develping cuntries parties: infrmatin n capacity-building supprt needed in relatin t implementing their NDCs. Infrmatin n supprt needs/received. Develping cuntry Parties: infrmatin n the csts and barriers n implementing their NDCs and needs n finance, technlgy and capacity-building supprt. 19

20 III. Accunting fr Parties NDCs A wide range f strngly-held views n hw t discuss the issues f scpe f NDCs and differentiatin were shared. While a number f Parties expressed the view that these issues shuld be discussed under accunting, a number f ther Parties expressed the view that these issues shuld be discussed elsewhere under the prcess, and anther number f Parties expressed the view that these issues were already treated within the verall architecture f the Paris Agreement. A. Understanding f accunting Optin 1: A prcedural bligatin as set ut in Article 4.13 f the Paris Agreement; Being respnsible fr NDCs; Prmte transparency t enhance the mutual trust amng Parties; Demnstrating the achievement f the bjectives; Accunting fr is equivalent t accuntability, and t the infrmatin necessary t track prgress made in implementing and achieving its natinally determined cntributin under Article 4 ; Cmpare the intended value f the indicatrs in the target year reflecting NDCs, with the actual value in the year f tracking prgress r target year; The prcess where infrmatin frm natinal greenhuse gas inventries and ther surces is used t track prgress and cmpare utcmes against NDCs; A set f methdlgies used t measure implementatin f NDC including anthrpgenic emissins/remval f GHG; A cmmn tl fr having NDC implementatin prgress being mnitred, tracked, and aggregated; Assess what has been accmplished, after cnsidering use f internatinally transferred mitigatin utcmes, emissins and remvals frm the land sectr, and the avidance f duble cunting; Specific methdlgies and appraches are nt cmmn, ne size fits all r mandatry fr all. Optin 2: n text B. Objectives Optin 1: Ensure that the principles cntained in Article 4, paragraph 13, f the Paris Agreement are implemented in the prcess f reprting and tracking prgress with implementing and achieving NDCs; Prmte and ensure envirnmental integrity, transparency, accuracy, cmpleteness, cmparability and cnsistency, and t ensure the avidance f duble cunting; Preserve the natinal determinatin f NDCs by respecting the accunting appraches embedded in their NDCs, which crrespnd t their highest pssible ambitin in the light f different capacities and natinal circumstances; Reflect equity and the principle f cmmn but differentiated respnsibilities and respective capabilities, in the light f different natinal circumstances, stated in Article 2.2 f the Paris Agreement, particularly in line with the diversity f NDCs; 20

21 Prmte mutual trust amng Parties and t prvide the public a clear, accurate and cmprehensive explanatin n what Parties are planning t d n climate change; Assist Parties in fulfilling existing bligatins under the Paris Agreement Article 4; Prvide clear methdlgical appraches t estimate data; Prvide guidance and/r supprt n hw t undertake a quantitative assessment n the achievement f its NDC; Link between the NDCs and the infrmatin prvided under the Enhanced Transparency Framewrk; Allw Parties t demnstrate that their mst recent emissin levels are cnsistent with targets, in accrdance with the parameters and indicatrs they have set ut in their wn NDCs; Ensure n backtracking frm existing requirements; Determining the aggregate impact f NDCs in relatin t the lng-term temperature gal under the Paris Agreement, in the cntext f Article 4.1; Facilitate understanding f mitigatin effects in the implementatin and achievement f NDCs; Be a tl r reference dcument t assist Parties in preparing and cmmunicating their NDCs in line with the Paris Agreement and decisin 1/CP.21; Ensure that develped cuntry Parties are taking the lead that they have been mandated t take under Articles 4.4 and 9.3; The guidance t take int cnsideratin that Parties will imprve envirnmental integrity, transparency, accuracy, cmpleteness, cmparability and cnsistency f their accunting ver time; Ensure that NDCs must deliver real, permanent, additinal and verified mitigatin utcmes, avid duble cunting f effrt, and achieve a net decrease and/r avidance f greenhuse gas emissins. Optin 2: n text C. Capacity f develping cuntries In accrdance with Article 13, paragraph 14 and Article 13, paragraph 15, supprt t be prvided t assist develping cuntry Parties in the accunting f their NDCs, including integrating and incrprating accunting elements in natinal MRV systems; Flexibility t be prvided t develping cuntry Parties in the scpe and level f details related t applicatin f the relevant guidance; Least develped cuntries and small island develping States may prepare and cmmunicate strategies, plans and actins fr lw greenhuse gas emissins develpment reflecting their special circumstances (Article 4.6); Cntinuus and adequate supprt t be prvided t develping cuntry Parties t increase their relevant capacities n implementing the guidance fr accunting; Capacity must be addressed thrugh strng and sustained capacity building supprt and framewrks fr develping cuntries nt in the guidance, which shuld be cmmn and applicable t all; Recgnize the special circumstances f LDCs and SIDS in terms f the accunting prvisins applied, and that prgressive imprvement in accunting systems is dependent n supprt prvided, in the scpe and level f details related t applicatin f the relevant guidance, with specific accunting appraches in develping cuntry Parties NDCs t be natinally-determined 21

22 by the Parties cncerned, in line with the general guidance referred t in Article 4.13 f the Paris Agreement and paragraph 31 and 32 f decisin 1/CP.21; Incentivizing mechanisms t be established by the CMA t encurage and supprt develping cuntry Parties t apply the guidance fr accunting; Guidance n accunting t accmmdate different natinal capacities and natinal circumstances f Parties, and recgnize different starting pints; The adptin f further requirements t develping cuntries is cntingent upn the prvisin f new, additinal and adequate resurces t meet their agreed full csts, r a prtin f thse csts. D. Drawing frm appraches under the Cnventin and the Kyt Prtcl 10 Appraches and institutinal arrangements established under the Cnventin and Kyt Prtcl ffer valuable lessns and appraches fr the develpment f an accunting system under the Paris Agreement; The guidance fr accunting fr mitigatin targets in the NDCs culd be n the basis f the experience frm the applicatin f the accunting rules fr quantified emissin limitatin r reductin cmmitments under the Kyt Prtcl, bearing in mind the difference between single-year targets in the NDCs and multi-year targets under the Kyt Prtcl; Use f GHG inventries fr the accunting fr their NDCs when NDCs are expressed in terms f GHG emissins; Guidance related t emissins and remvals frm LULUCF that refers t appraches under the Cnventin and its legal instruments n which Parties culd draw frm; Outline f the existing methds and guidance under the Cnventin and IPCC with references t the apprpriate decisins and/r IPCC Publicatins; Describe hw accunting appraches have been drawn frm existing appraches under the Cnventin and its related legal instruments. E. Prcedural elements a. Channel Optin 1: In the NDCs dcuments; Reprt thrugh the Enhanced Transparency Framewrk; Reprt the relevant infrmatin related t paragraph 31 (a)-(d) f decisin 1/CP.21 and ensure the methdlgical cnsistency in their reprts n the implementatin under the transparency framewrk; PLACEHOLDER crss reference t guidance n Article 13. Optin 2: n text b. Timing/Applicatin Accunting guidance t apply t the secnd and subsequent NDCs and Parties may elect t apply such guidance t their first natinally determined cntributin; The guidance n accunting t be applied t the NDC relevant frm 2026; 10 Mre detailed views n which existing appraches under the Cnventin and its Kyt Prtcl culd be drawn n is cntained in Annex I. 22

23 Apply the guidance fr accunting in their subsequent runds f NDCs (frm 2030 nwards). Parties may elect t apply the guidance fr accunting in their NDCs up t 2030; Apply the fllwing guidance fr accunting f NDCs fr the first NDC n the basis that: c. Revisin They vluntarily elect t apply the guidance fr the first NDC; r They wish t avail themselves f Article 6, paragraph 2 r Article 6, paragraph 4 f the Paris Agreement in the achievement f the first r subsequent NDC. Optin 1: Review and, if necessary, revisin f guidance at a future pint fllwing experience with implementatin; Subsequent updates t the guidance t address any utstanding gaps and/r make further incremental imprvements, based n insights frm cllective review prcesses such as the 2018 Facilitative Dialgue and 2023 glbal stcktake; The CMA t define the year f the first review f the guidance, with a view t revising it n a regular basis. Optin 2: n text F. Specific elements Sectin F1 The infrmal nte by the c-facilitatrs issued at APA 1.4 (Final versin f 13 Nvember 2017) n pages as well as the submissins received by Parties 11 since APA 1.4 cntain views frm Parties n the substantive elements relating t the accunting fr Parties' natinally determined cntributins. We nted that thrugh these inputs, Parties have prpsed a variety f different appraches fr structuring the substantial elements. The views submitted n pages 80, 87-91, and in ne submissin 12, prpsed accunting elements n mitigatin, be applicable t all Parties and/r depending n the type f mitigatin target in the NDC. The views cntained in pages structure the accunting elements t take reference frm Article 3 f the Paris Agreement, with differentiated guidance fr develped and develping cuntry Parties. The views cntained in pages and in ne submissin, 13 differentiate the applicability f the guidance n the basis f ttal GHG emissins, GDP numbers, and per capita cumulative histrical emissins, respectively. The views cntained n pages 83-87, , 148, as well as in ne submissin 14 prvide accunting elements n mitigatin and additinal elements. The fllwing sectin D2 is ur attempt t streamline the pages cntaining Parties views n substantive elements relating t accunting fr Parties' natinally determined cntributins in a 11 Submissin prtal: 12 Submissin by Turkey received n 3 May 2018: 13 Submissin by India received n 3 May 2018: 14 Submissin by African Grup f Negtiatrs (AGN) received n 9 April 2018: 23