Now, I'm sorry to repeat this, but what I really do need to repeat is the particular question I'm asking to be answered. It's not the fact that the entities have to prepare two sets of financial statements. It's not the fact that one set of financial statements is required by GAAP and the other is required by IFRS; we all understand that. It's not the fact that that creates the compliance costs. What I'm trying to understand—and it is a technical detail—is how the accounting treatment differs between GAAP and IFRS. So there's the top level overall reason and then there's the—you know, there's the compliance costs. The next reason is what causes those compliance costs is the difference between GAAP and IFRS. But then I want to understand the actual different treatment within GAAP and within IFRS. What is it in generally accepted accounting principles that differs from International Financial Reporting Standards? I believe one of these speakers on the other side suggested that I would not be interested in an accounting lesson. Actually, I'm always interested in accounting lessons. I know that's a bit sad, but it's always interesting to find out how things are recorded.