16. The expert from the Netherlands, Chair of TF on UN Regulation No. 39, introduced TF status report (GRSG-126-15) and TF ToRs (GRSG-126-21-Rev.1 superseding GRSG-126-01). The expert from IMMA stated that L categories (motor vehicles with two, three or four wheels) had different characteristics and needs from other categories of vehicles, and therefore he supported TF activity. The expert from OICA questioned GRSG about the strategy decided at the 109th session of GRSG in 2015 to postpone the consideration on “anti-tampering measures for electronic vehicle interfaces, such as odometer”, until “the subgroup on ‘Automated Driving’ dealing with this subject” had finalized their work. He asked why GRSG would not respect their strategy to wait to see the effect of UN Regulation No. 155 (cyber security) that clearly deals with protecting mileage data (annex 5, table A1, paragraph 4.3.6., item 20.4) and mitigation solutions (table B5, item 20.4). The expert from OICA also pointed out that the data and studies tabled so far in TF do not justify any need for improvement on odometer accuracy and tampering. Finally, GRSG adopted the ToR (GRSG-126-21-Rev.1) as reproduced in annex V to the report and agreed to resume discussion at its next sessions based on outcome of TF work.