GRAP 104

GRAP 104 - Financial Instruments

Effective Date and Document Link
GRAP 104 Version - 1 April 2026
Appendix A Application guidance - 1 April 2026
Appendix B Implemention Guide - 1 April 2026
Appendix C - Illustative - 1 April 2026
Basis for Conclusions - 1 April 2026
GRAP 104 Version - 1 April 2025
Appendix A Application guidance - 1 April 2025
Appendix B – Implementation guidance - 1 April 2025
Appendix C – Illustrative examples - 1 April 2025
Basis for Conclusions - 1 April 2025
GRAP 104 Version - 1 April 2024
Application Guidance - 1 April 2024
Basis for Conclusions - 1 April 2024
Presentation
Standard on a page - GRAP 104 on Financial Instruments

Accompanying material and Document link
FAQs
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

GRAP 104 - Translated Standard

Translation and Effective Date
GRAP 104 IsiZulu Version - 1 April 2015
GRAP 104 SeSotho Version - 1 April 2015
GRAP 104 Afrikaans Version - 1 April 2015