Now, it is a highly technical thing, the differences between GAAP and IFRS, and the actual financial treatment of some transactions under GAAP as opposed to those same transactions under IFRS, the treatment of the valuation of assets under GAAP, say, as to the treatment of the valuation of assets under IFRS, the valuation of liabilities under GAAP as opposed to the valuation of liabilities under IFRS, and so on, and on and on and on it goes. It can get quite long and tedious. Actually, people do often have to prepare two different sets of financials just because of different accounting treatments. But what actually are those different accounting treatments? And as—