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This briefing paper written by the lead coordinator for the G77 and China of the Loss and Damage negotiations, chronicles the history of Loss and Damage and gives an overview of the current institutional framework on Loss and Damage under the United Nations Framework Convention on Climate Change (UNFCCC). This includes the Warsaw International Mechanism (WIM) on Loss and Damage under which the Santiago Network on Loss and Damage (SNLD) sits. The briefing proposes that the Loss and Damage fund established at COP 27 should also sit within the auspices of the WIM and provides an overview and update on the work of the Transitional Committee in its work to provide recommendations for the operationalisation of the Fund at COP 28 and CMA 5. The paper also analyses the proposals from developed and developing countries and provides an annex which further unpacks the key features of the proposals. This paper is recommended reading for those looking to better understand the state of play on the Transitional Committee.