I too went back to the principal Act to look at the changes that clause 5 proposes, the replacement section 39(2)(b) that is proposed in this bill, and how that compares to section 39(2)(b) that is in the principal Act. My reading of this is that it's really only section 39(2)(b)(i) and (v) that are, in effect, retained in the replacement section. I say "in effect" because section 39(2)(b)(i), of course, relates to "a statement of financial position prepared in accordance with the New Zealand International Financial Reporting Standards;", and that is, of course, what we're replacing with generally accepted accounting practice. So I get that. I get that the first part that section 39(2)(b)—the first bit deals with the replacement of that, and that's fine. I have no issue with that. I support it.