This document discusses options for transparently reporting the use of flexibility in Common Reporting Tables (CRTs) and National Inventory Documents (NIDs) in accordance with the Paris Agreement. It considers:
1) Using notation keys or documentation boxes to indicate flexibility while avoiding deleting rows/columns.
2) Developing new notation keys to differentiate flexibility for developing countries from other options.
3) Including a summary table in the Biennial Transparency Report listing the provision, how flexibility was applied, capacity constraints, and timeframes for improvements.
4) Using a fixed-row table listing all provisions where flexibility can be used and whether each party has applied flexibility there. This promotes comparability but may miss some
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