Building on experiences and conclusion drawn from past mutually agreed terms (MAT) negotiation trainings and complementing two already existing guides from 2014, the ABS Initiative, jointly with FNI, published this booklet. It provides an extremely brief summary of the main rules, issues and questions that the parties to an ABS transaction must be aware of when negotiating, drafting and implementing an ABS contract. Clearly, a pamphlet of this size cannot provide an actual guide to these issues – its goal is to introduce the information contained in a researched book that has been developed going more into details of contracting for ABS, offering practical lessons and guidance to the persons who might have the responsibility for negotiating and drafting ABS contracts.