Transparency is one of the four inventory fundamentals, and probably the most important one to the UNFCCC review process. A summary finding on transparency, however, should provide a brief identification of inadequacies in regards to documentation. In addition, your review team should not use judgmental or political statements, such as the one above. You should only discuss technical issues related to the Party’s adherence to the UNFCCC reporting guidelines, the IPCC Guidelines and Good Practice guidance, and the quality of the inventory submission according to the TACCC criteria.