Stark divisions remain between Greece and its international creditors over measures the government in Athens needs to implement before receiving desperately-needed bailout aid, according to a document seen by The Wall Street Journal on Wednesday.

The five-page document, which is still a work in progress, outlines the so-called prior actions the Greek government is willing to undertake, as well as the creditor’s feedback on several overhauls through the “track changes” function. Key points of disagreement are corporate and sales taxation and the overhaul of Greece’s pension system, according to the document. You see the full document here: