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The aim of this document is to help countries seeking to develop a REDD+ Forest Reference Emission Level and/or Forest Reference Level (FREL/FRL) under the UNFCCC. The document provides a structural overview of UNFCCC requirements for FREL/FRL construction, summarizing UNFCCC guidance and translating it into elements needed for FREL/FRL construction. A description of possible advantages and risks associated with different options for each of these elements is added to provide some practical considerations to FREL/FRL construction. The United Nations Collaborative Programme on Reducing Emissions from Deforestation and Forest Degradation (UN-REDD) works to support the development and implementation of REDD+ activities and international consensus-building on the REDD+ process. Consistency with the UNFCCC is one of the guiding principles of the UN-REDD Programme.
