alleged killings related to conflict, will be prioritized. From this perspective, United Nations entities working on casualty recording in the framework of their operations (e.g. peacekeeping operations, commissions of inquiry, humanitarian operations and human rights offices), NHRIs, and NSOs will be prioritized. In situations of armed conflict, a large share of deaths may remain unreported. Often, the presence of conflict heavily affects normal registration systems. Additionally, actors on both sides of a conflict may have incentives for misreporting, deflating or inflating casualties. In most instances, the number of cases reported will depend on access to conflict zones, access to information, motivation and perseverance of the possible data providers. OHCHR will conduct capacity building activities and collaborate, including in validating data, with relevant stakeholders at national, regional and international levels. Counting rules The basic counting unit for this indicator is the person killed, which means that one case should yield one person killed. A single incident that claimed two persons killed will have to be recorded as two cases corresponding to each person killed. Reference period Cases are reported to or taken cognizance of by data providers on a continuing basis but for purposes of SDG annual reporting, the reference period shall be from 1 January to 31 December of the preceding year. Geographical coverage The indicator covers all situations in armed conflict that have been identified using the approach described above, grouped according to geographical regions, as reflected in the M49 standard prepared by the UN Statistics Division and used for SDG reporting. 1 The framework is laid out in a GA resolution entitled “Work of the Statistical Commission pertaining to the 2030 Agenda for Sustainable Development” which was previously endorsed by the Economic and Social Commission and the UN Statistical Commission on the basis of technical work by the Inter-agency and Expert Group on SDG Indicators. 2 E/CN.3/2017/2 3 A/RES/70/1 4 E/2015/24-E/CN.3/2015/40 5 E/CN.15/2015/19 6 Forthcoming publication 7 ICRC, How is the Term ‘Armed Conflict’ Defined in International Humanitarian Law?, p. 1. The 1958 Commentary on the Fourth Geneva Convention also played an important role in clarifying the notion of ‘armed conflict’: see Pictet (ed.), Commentary on the Fourth Geneva Convention, Geneva, 1958, pp. 20–21; see also, ICTY, Tadić Decision on the Defence Motion for Interlocutory Appeal on Jurisdiction, 1995, para. 70. 8 Article 42 of the 1907 Hague Regulations. 9 Art. 1 (4), Additional Protocol I to the Geneva Conventions 10 For instance, where a foreign power send troops into a territory to support a movement opposing the local government. Intervention may also take place through proxy by supporting and guiding an uprising from a 10