Again, I just want to remind the House what the purpose of this bill is. The purpose of this bill is to remove from the Auckland Regional Amenities Funding Act the requirement that specified amenities prepare financial statements according to the New Zealand International Financial Reporting Standards—which is, like the member Dr Deborah Russell referred to, IFRS. It is to allow specific amenities to prepare one single set of financial statements that comply with generally accepted accounting practice—that comply with GAAP.