The terms of reference (ToR) of this report were defined by EUAA based on discussions held and input received from COI experts in the EUAA COI specialist network on Syria and from policy experts in EU+ countries within the framework of a Country Guidance development on Syria. The ToR also build on previous EUAA COI reports on Syria covering the same topics. The Terms of Reference for this report can be found in Annex 2: Terms of Reference of this report.