For mitigation, there is no difference made between groups of Parties regarding modalities, procedures and guidelines (MPGs) of the transparency framework, these are meant to be common and apply to all Parties. However, there are exemptions for least developed countries (LDCs) and small island developing states (SIDS), flexibility for developing countries that need it on the basis of their capacities (Briner and Moarif, 2016(3]), and a specific requirement for Parties not to report less frequently or robustly than they do at present (Decision 1/CP.21 Paragraph 92e). This represents a major shift from the simpler, binary distinctions in the UNFCCC and Cancun Agreements between the obligations for Annex I and non-Annex I Parties. This binary distinction is also present in the existing reporting system for finance, where Annex II Parties have specific reporting obligations.