For example, the enhanced transparency framework will be facilitative, non-intrusive, non-punitive, respectful of national sovereignty, avoid undue burden for Parties, and both build on and enhance the transparency arrangements under the UNFCCC. Decision 1/CP.21 contains further guiding principles that are to be taken into account, such as the need to provide flexibility to those developing country Parties that need it in the light of their capacities, ensure that Parties maintain at least the frequency and quality of their current reporting, avoid duplication, and facilitate improved reporting and transparency over time. Section 3 highlights the main changes between the existing provisions and the enhanced transparency framework for mitigation and support proposed in the Paris Agreement, as well as lessons learned from existing experience under the UNFCCC.