Reports submitted every two years to the UNFCCC by non-Annex I Parties (low- and middle-income countries), containing updates of national GHG inventories, including a national inventory report and information on mitigation actions, needs and support received. BURs provide updates on actions undertaken by a UNFCCC Party to implement the Convention, including the status of its GHG emissions and removals by sinks and the actions to reduce emissions or enhance sinks.