Preface of Standards of GRAP Glossary of Defined Terms Document Link Fact Sheet 1 - Definition of a financial instrument Fact sheet 2 - Bank accounts Fact sheet 3 - Receivables Fact sheet 4 - Payables Fact sheet 5 - Concessionary loans payable Fact sheet 6 - Concessionary loans receivable Fact sheet 7 - Financial guarantee contracts Fact sheet 8 - Loan commitments Fact sheet 9 - Investments in residual interests Fact sheet 10 - Investments and loans receivable Fact sheet 12 (1 of 2) - Disclosures Financial Position and Performance Fact sheet 12 (2 of 2) - Disclosures Nature and Extent of Risks Fact Sheet 11 on Classification of VAT Fact Sheet on Materiality Fact Sheet on Directive 12 Fact Sheet on Preparing AFS on a basis other than going concern Fact Sheet on GRAP 24
