This technical paper presents issues relating to the transformation of pledges for emission reductions into quantified emission limitation and reduction objectives (QELROs). It provides a brief explanation of this transformation and illustrates the effect that different variables have on it. Chapter II introduces the concepts of QELROs and assigned amounts. Chapter III covers issues relating to the transformation of pledges into QELROs, including the effects of different variables on the resulting QELRO values. Chapter IV introduces additional considerations including which base year is used, the accounting of land use, land-use change and forestry and the implications of efforts and achievements by Parties to date. Annex I contains numerical examples of the transformation of pledges into QELROs, and annex II contains illustrative examples of such transformation for the current pledges.