As you might do, you sort of think: well, what then are generally accepted accounting practice? They're defined in the definition section of this bill. It's the same meaning as in section 8 of the Financial Reporting Act. So if you go to section 8 of the Financial Reporting Act—if I can just pull it up—the meaning of generally accepted accounting practice, it's financial statements, group financial statements, a report; they comply with generally accepted accounting practice only if they comply with acceptable applicable financial reporting standards. So what are the applicable reporting standards? Well, a financial reporting standard means a financial reporting standard issued by the board under section 12. Section 12 of the Financial Reporting Act really just sets up the functions of the board, and so on.