This note has been prepared to assist the JWG in its deliberations on the development of a compliance system. It is recognized that other issues may emerge during the discussion, in particular in areas where Parties have not expressed any views in their responses. The note describes a broad convergence, among those Parties that have made submissions, on the objectives, coverage and functions of a compliance system. It outlines the possible institutional and procedural arrangements necessary for the performance of those functions, and indicates where further discussion is required about the various institutional and procedural aspects of a compliance system. Issues raised by Parties relating to an indicative list of consequences of non-compliance with the Kyoto Protocol are identified. Finally, a list of topics that could provide a framework for further work on a compliance system is proposed in the annex to this document