The document discusses guidelines from ABTA for travel companies on issuing refund credit notes to customers due to cancellations from the COVID-19 pandemic. It states that under regulations, companies must refund customers within 14 days of cancellation but they currently do not have the cash. The guidelines say to call credit notes "refund credit notes" for protection, reference the original booking, attach documentation, make the value equal to the original payment, and allow customers to eventually get a cash refund when the note expires. Complying with these guidelines will satisfy regulators during this temporary period.