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The objective of this paper is to provide guidance on the preparation process of INDCs according to the responsibilities and respective capabilities of the countries to prepare individual components of their INDC. There will be various options on how to prepare different components of an INDC and countries are free to select the options that best match their capabilities. The overarching objective is to create a common understanding on the topic of INDCs without prejudice to future decisions under the UNFCCC. As such, it can serve as a starting point for countries to elaborate on their INDCs.
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