So the External Reporting Board's submission was one that I found really interesting. It was quite substantive, and it lays out very clearly what the crux of the problem is. They have said, "We understand that the specified amenities in the Auckland region within the scope of the Auckland Regional Amenities Funding Board are all registered charities and therefore already subject to the financial reporting requirements in section 42A of the Charities Act 2005. The Charities Act establishes requirements for charities to report in accordance with [generally accepted accounting practice] (GAAP)", which is a different financial standard, as I understand, and one that is actually being used a lot more than the older standard that previously these organisations were required to report to." Going back to the quote, "or in the case of smaller charities to report in accordance with a non GAAP standard issued by" from this particular board that was submitting. And they go on to then basically say that a registered charity that determines it's a tier 1, a tier 2 public benefit entity. That's actually the crux of the matter here, because the two different reporting standards, one was actually more for profitable entities, and these organisations—the nine that I outlined previously—aren't. They're not-for-profit entities and therefore shouldn't be subject to that same reporting standard as well. So anyway, I thought that particular submission laid out the issues really well.