Per MPGs: 85. Each Party shall provide, to the extent possible, estimates of expected and achieved GHG emission reductions for its actions, policies and measures in the tabular format referred to in paragraph 82 above; those developing country Parties that need flexibility in the light, of their capacities with respect to this provision are instead encouraged to report such information. If information is not available to report on estimated reduction, developing countries can note use of flexiblity in reporting expected and achieved GHG emission reductions for specific policies. PArties would report FX in the relevant CTF table and provide mandatory information on use of this flexiblity per the MPGs para 6 (indicate use of flexibility under para 85, clarify concisely the capacity constraint, and provide self-determine estimated time frames for improvements (i.e., reporting this information). You can reference a flexibility summary table for more information from this discussion in your BTR or from the CTF Table 5.