The second change that I want to mention in respect of the SOP is that under the bill, an incorporated society that qualifies as a small society will not, when preparing its financial report each year, have to follow the strict standards set by the External Reporting Board. Clause 96 sets out the conditions a society must meet to qualify as a small society for a given accounting period, and these include that total operating payments and total current assets not exceed a certain level in each of the two preceding accounting periods. That formula raises the question about a new society which doesn't have two preceding accounting periods, and so, you know, how does it qualify as small, I guess, is the question that's inevitably raised. In this regard, the SOP proposes amending clause 96 with the effect that for newer societies that do not yet have two accounting periods under their belt, total operating payments and total current assets will be assessed based simply on the current financial year for which they are preparing their accounts—you know, essentially, a simple fix for a pretty simple problem.