The FAQs were updated on September 24.
The update adds questions 25-43. The main question is question 25. It concerns whether the company should account for non-interest-bearing balances payable for the local file and summary information table.
Non-interest-bearing balances payable are not accounted for in 2022 and 2023, but are accounted for from 2024.
The other questions clarify administrative aspects.