This paper provides additional analytical background for Executive Directors’ second informal discussion on the 2026 Review of Program Design and Conditionality (ROC), building on Review of Program Design and Conditionality: Initial Considerations (FO/DIS/25/82; hereafter the “October 2025 paper”) and its companion background paper (FO/DIS/25/82 Supplement 1; hereafter the “October 2025 background paper”).