| Invitation of comment on ED 167 |
| Appendix A Application guidance (Mark up) |
| Appendix A Application guidance (Clean version) |
| Appendix B consequential amendments (Mark up) |
| Appendix B consequential amendments (Clean version) |
| Appendix C Implementation Guidance (Mark up) |
| Appendix C Implementation Guidance (Clean version) |
| Appendix D Illustrative examples (Mark up) |
| Appendix D Illustrative examples (Clean version) |
| Basis for conclusion (Mark up) |
| Basis for conclusions (Clean version) |
| Financial instruments (Mark up) |
| Financial instruments (Clean version) |
| ITC - summary of key differences |
| Executive Summary on ED 167 |
| Presentation on ED 167 |
| Verbal Comments on ED 167 |
| Written comments on ED 167 |
| Feedback Statement on ED 167 |
| Fact sheets |
| Fact sheet 1 - Receivables |
| Fact sheet 2 - Payables |
| Fact sheet 3 - Concessionary loans received |
| Fact sheet 4 - Concessionary loans issued |
| Fact sheet 5 - Financial guarantee contracts |
| Fact sheet 6 - Loan commitments |
| Fact sheet 7 - Investments in residual interests |
| Fact sheet 8 - Investments and issued loans |
| Final Document : GRAP 104 Financial Instruments |