In both cases, there are references to the concepts of flexibility, progression or enhancement of transparency over time, avoiding burden, and enabling confidence in the information reported. In some cases similar language is used, and in others the language used may have different meanings or applicability between the two frameworks. For example, comparability of information is a concept used to build trust and confidence in information reported, previously referenced only for information from Annex I Parties, the term is broadly applied to the entire Paris Agreement transparency framework (Decision 1/CP.21 Paragraph 92c, Art. A closer look at the provisions contained in the Paris Agreement and its accompanying decision highlight several differences with the provisions and those of the existing reporting system (Table 2).