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 QERLO values. Chapter IV introduces additional considerations including which base year is used, the accounting of land use, land-use change and forestry (LULUCF) and the implications of efforts and achievements by Parties to date