The FRWG chose to take an interest-based approach. Each Party identified and presented interests in respect of various components of the fiscal relationship. The Parties then undertook an exploration and analysis of the interests with a view to describing commonalities and differences. The results of these discussions have been summarized in the documents entitled “Guiding Principles – Shared Interests” and “Divergent and Other Interests” (FRWG Final Report Annex B).