Dr DEBORAH RUSSELL (Labour—New Lynn): I would just like to clarify the question another time, if I may, because if we look at recital (4) of the preamble—so I just want to read it. It says, "In 2015, the Charities Act 2005 was amended to require that certain charitable entities (those whose total operating payments are $125,000 or more in each of the 2 preceding accounting periods) prepare financial statements in accordance with generally accepted accounting practice (GAAP)". So that's fine. All that does is specify which charitable entities have to provide financial statements in accordance with GAAP: those whose operating payments are $125,000 or more. That certainly specifies—and as I said before, I agree with this reason. We all understand that some entities have been required to prepare financial statements in accordance both with GAAP and with International Financial Reporting Standards (IFRS), and that for these not-for-profit entities that creates two sets of financial statements that they have to prepare—