Therefore the GHG inventory data needed to demonstrate whether emission reduction targets for 2020 were met is not likely to be available before 2022. The enhanced transparency framework outlined in the Paris Agreement has some elements that are common (such as the requirement to submit up-front information on NDCs) and some elements that are flexible for different groups of Parties (e.g. reporting on support provided by developed countries, timing of reports for LDCs and SIDS). The enhanced transparency framework places an emphasis on providing flexibility to those developing country Parties that need it in the light of their capacities.12 The enhanced transparency framework also contains some elements that will be nationally determined, in line with the form of individual NDCs (e.g. accounting for and tracking progress made in achieving NDCs).