www.imf.org/external/pubs/ft/scr/2015/cr15165.pdf
"This preliminary draft DSA was prepared by Fund staff in the course of the policy
discussions with the Greek authorities in recent weeks. It has not been agreed with the
other parties in the policy discussions, and it has been circulated to, but neither discussed
with nor approved by the IMF’s Executive Board. Since it was prepared, the Greek
authorities have closed the banking sector, imposed capital controls, and incurred arrears
to the Fund. These developments are likely to have a significant adverse economic and
financial impact that has not yet been reflected in this draft DSA."
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