Letters received outside the Revised Exposure Draft comment period

The following letters have been received:

• ACTEO/AFEP/MEDEF [May 2016]
• Aviation Working Group [March 2014]
• Aviation Working Group [February 2015]
• Bingham
• Business Europe
• Capital Markets Advisory Committee (CMAC)
• Deutsche Telekom [October 2015]
• European Financial Reporting Advisory Group [June 2015]
• ELFA [July 2014]
• ELFA [October 2014]
• Federation of Accounting Professions of Thailand
• FEI
• FRC
• IATA [March 2014]
• IATA [June 2015]
• IATA [December 2015]
• IBM Corporation [November 2014]
• Japan Leasing Association [May 2014]
• Japan Leasing Association [March 2015]
• Jardine Matheson Limited
• Keidanren
• Leasing 101 [December 2013]
• Leasing 101 [February 2014]
• NAREIT
• P&G
• The Railcar Leasing Coalition [July 2014]
• The Railcar Leasing Coalition [November 2014]
• The Association of Accountants and Financial Professionals in Business
• The Japanese Shipowners' Association
• Westfarmers Limited
• Woolworths Limited