I just want to finish by agreeing with Mr McClay on the need for an exemption framework and our opposition to the removal of that from the bill—and we will put it back in by an amendment at the committee of the whole House. The risk we run is that we have reporting for its own sake. I think entities should be able to make statements about the lack of any impact of climate change on them and leave it for the readers to determine whether or not that is accurate, and for regulators to decide whether that's appropriate. But to force people into a reporting regime that they don't believe applies to them I think is wrong. There are examples of this in New Zealand's financial reporting standards, with differential reporting requirements for smaller companies or with different ownership models. So it's not unusual to have variations from a default reporting position. So I think we need to think more carefully about whether or not that change should be made.