The Guide to INDCs (new edition of May 2015) helps countries to prepare their Intended Nationally Determined Contributions (INDCs) for the UNFCCC. This guide seeks to address the broad range of approaches being considered by Least Developed Countries (LDCs) and Small Island Developing States in preparing their INDCs, including the challenges they face and different national circumstances and levels of capacity, preparedness and ambition. The Guide to INDCs provides a practical example of how an INDC could be structured, with examples to illustrate a narrative and sources of background information.