| Attachment 2 - Matters arising |
| Attachment 3(a) - Memorandum from the Secretariat |
| Attachment 3(b) - Draft minutes of PG meeting 12 May 2026 (auditors and tech) |
| Attachment 3(c) - Draft minutes of PG meeting 12 May 2026 (preparers) |
| Attachment 3(d) - Analysis of written comment on ED 215 |
| Attachment 3(e) - Analysis of verbal comment on ED 215 |
| Attachment 3(f) - Final proposed amendments to GRAP 109 |
