The table below shows where the rates in EIM26106 should be used and where the rate in EIM26104 applies from 6 April 1994 onwards.
| Loan in currency specified in EIM26106 that meets the conditions in EIM26105. | EIM26106 |
| Loan in currency specified in EIM26106 that does not meet the conditions in EIM26105. | EIM26104 |
| Loan in currency not specified in EIM26106. | EIM26104 |