The present publication is aimed at policy-makers, climate negotiators and Measurement, Reporting and Verification (MRV) practitioners in developing countries. It focuses on the reporting requirements for developing countries and intends to inform these countries on how to prepare for the new reporting requirements set out in Modalities, Procedures and Guidelines (MPGs) for the Enhanced Transparency Framework (ETF), referred to in Article 13 of the Paris Agreement. This publication does not include discussions of the guidelines for technical expert review or facilitative multilateral consideration of progress, which are part of the ETF, nor on long-term strategies or the global stocktake.