I would like to, again, congratulate Dr Parmar for picking this up. We know that the primary reason is to fix up that accounting anomaly. I think the previous speaker, Dr Deborah Russell, said something along the lines of, "What are we doing this for?" It's just simply that. They don't want to do twice the accounting practices and find that the New Zealand International Financial Reporting Standards regime is not fit for purpose for them anymore. I'd also like to point out in clause 5(b), it talks about those accounting standards and wanting to go towards the generally accepted accounting practice. But in subclause (c), it's talking about the amenities bringing forward "any other information reasonably necessary". That's been a really warming process for me when I have been there in Auckland Council and have seen them bring their best foot forward, and under that clause of "any information reasonably necessary".