The Subsidiary Body for Scientific and Technological Advice (SBSTA) has undertaken, as mandated by the UNFCCC Conference of the Parties (COP), a review of the 'Guidelines for the Technical Review of Greenhouse Gas Inventories from Parties Included in Annex I to the Convention.' Based on discussions at SBSTA 40, submissions from parties and the outcomes of a technical workshop, the UNFCCC Secretariat has prepared a draft of the revised greenhouse gas (GHG) inventory guidelines (FCCC/SBSTA/2014/INF.21). SBSTA will discuss the revisions to the guidelines at its 41st session, in December 2014, in Lima, Peru. The additions, deletions and various proposed options for text, as well as placeholders and explanatory notes, are all tracked in the document, so that parties may see the origin of the proposed text or deletion, and identify areas that need additional attention. The revision of the guidelines is being conducted as per decision 23/CP.19, which addresses reporting under the Convention.