Consolidated revision of the working document on guidance and interpretation document for GTR 26 and UN R185 on Automated Driving Systems (GRVA/2026/24). The document facilitates interpretation of ADS requirements when applied to particular ADS vehicles, provides guidance on evidence for requirements, and helps harmonize application across manufacturers and authorities. It addresses definitions, application for approval, approval procedures, ADS performance of the Dynamic Driving Task in nominal, critical, and failure situations, interactions between ADS and users, safety management systems, test environments, safety cases, and post-deployment safety monitoring.