Dr DEBORAH RUSSELL: Thank you, Mr Chair. I am getting to the technical questions I need to understand, that are in the preamble, and that is the difference between generally accepted accounting practice—you'll see that's referred to in recital 4 of the preamble, and also in recital 7 of the preamble, and in recital 8 of the preamble, and in recital 9 of the preamble, and in recital 10 of the preamble. Oh, did I miss recital 5? And in recital 5 of the preamble as well. So I'd like to understand the difference between GAAP—generally accepted accounting practice—and the New Zealand International Financial Reporting Standards. They're integral to this bill, and they're specifically covered in the preamble as the justification—as the justification—for this bill. So I think it really is important for the member in the chair to be able to understand and explain to us the difference between those standards.