(a) matter that is provided for the use or guidance of, or is used or may be used for, the purpose of making decisions or recommendations, or enforcing written laws or schemes, referred to in section 22(1); (b) factual information; (c) the analysis, interpretation or evaluation of, or any projection based on factual information; (d) a statistical survey; (e) a report by a valuator, whether or not the valuator is an officer of the public authority; (f) an environmental impact statement or similar record; (g) a report of a test carried out on a product for the purpose of purchasing equipment for a public authority or a consumer test report; (h) a report or study on the performance or efficiency of a public authority, whether the report or study is of a general nature or is in respect of a particular programme or policy; (i) a feasibility or other technical study, including a cost estimate, relating to a policy or project of a public authority; (j) a report containing the results of field research undertaken before the formulation of a policy proposal; (k) a final plan or proposal to change a programme of a public authority, or for the establishment of a new progamme, including a budgetary estimate for the programme, whether or not the plan or proposal is subject to approval, unless the plan or proposal is to be submitted to Cabinet or a committee or subcommittee of Cabinet; 22