| CL36 | Ken Sugita/Kozo Omori | |
| CL37 | Antoni Forgues | |
| CL42 | Tom Schryer | |
| CL58 | Pieter van Wijck | |
| CL59 | Minaz Lalani | |
| CL133 | Ms Nicki Tillinghast | |
| CL97 | Daniel Moore | |
| Comment Letters | | |
| CL31 | | [Joint response] The Japanese Society of Certified Pension Actuaries and The Institute of Actuaries in Japan |
| CL47 | | A group of Japanese companies |
| CL119 | | Abelica Global |
| CL83 | | Academie des Sciences et Techniques Comptables et Financieres |
| CL120 | | Accounting Standards Board |
| CL64 | | Accounting Standards Board of Japan |
| CL134 | | ACTEO/AFEP/MEDEF [Joint response] |
| CL38 | | actuaria benefits consulting GmbH |
| CL57 | | Air France-KLM |
| CL44 | | Allianz SE |
| CL118 | | Allied Irish Bank Plc |
| CL81 | | American Academy of Actuaries |
| CL112 | | Anglo American |
| CL53 | | Aon Consulting |
| CL113 | | Association of Consulting Actuaries (ACA) |
| CL136 | | Association of Corporate Treasurers |
| CL82 | | Association of International Accountants |
| CL70 | | Australian Bankers' Association |
| CL25 | | Austrian Financial Reporting and Auditing Committee (AFRAC) |
| CL7 | | BASF |
| CL33 | | Bayer AG |
| CL80 | | BDO Global Coordination B.V. |
| CL2 | | BMS Finance |
| CL39 | | BP plc |
| CL115 | | British Bankers' Association |
| CL73 | | BT Group plc |
| CL109 | | BusinessEurope |
| CL55 | | Canadian Accounting Standards Board staff |
| CL137 | | Canadian Bankers Association |
| CL | Naina Bhasin | Canadian Bankers Association,Toronto |
| CL102 | | Canadian Institute of Actuaries |
| CL126 | | CBI |
| CL131 | | CEIOPS |
| CL96 | | CFA Institute |
| CL84 | | CIMA |
| CL85 | | CIPFA |
| CL76 | | Cobham plc |
| CL150 | | Committee of European Banking Supervisors |
| CL61 | | Commonwealth Bank of Australia |
| CL92 | | Confederation Nationale Du Credit Mutuel |
| CL138 | | Confederation of Swedish Enterprise |
| CL72 | | Conseil National de la Comptabilite (CNC) |
|