The overlap between capacity-building and technology transfer is particularly strong in the case of least developed countries and less developed countries, where technology development and transfer is best achieved through tackling broader issues related to absorptive capacity that are not necessarily climate focused (Dechezlepretre, Glachant and Meni&re, 2013[i6]). From an institutional perspective, the UNFCCC system vacillates between treating finance, technology and capacity-building aspects of support in a distinct or integrated manner (Ellis et al., In their second BRs, most Parties pointed to the important role of capacity-building in official development assistance (ODA).