GRAP 104

GRAP 104 - Financial Instruments

Version and Document Link
GRAP 104 Version (1 April 2023)
Appendix A application guidance
Appendix B consequential amendments
Appendix C implementation guidance
Appendix D Illustrative examples
Basis for Conclusions
Final transitional provisions for GRAP 104
Accompanying material and 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 11 - VAT
Fact Sheet 12 (1 of 2) - Disclosure Financial Position and Performance
Fact Sheet 12 (2 of 2) – Disclosure Nature and Extent of Risks
Translations and Document link
isiZulu Financial Instruments
Sesotho Financial instruments
Afrikaans Financial instruments
isiZulu Appendix A Application guidance
Sesotho Appendix A Application guidance
Afrikaans Appendix A Illustrative examples
isiZulu Appendix B consequential amendments
Sesotho Appendix B consequential amendments
Afrikaans Appendix B Illustrative examples
isiZulu Appendix C Implementation guidance
Sesotho Appendix C Implementation guidance
Afrikaans Appendix C Illustrative examples
isiZulu Appendix D Implementation guidance
Sesotho Appendix D Illustrative examples
Afrikaans Appendix D Illustrative examples
isiZulu Basis for conclusions
Sesotho Basis for conclusions
Afrikaans Basis for conclisions