Mr. Frank Daly:

It is. And again, certainly as a lay person, I'd find it difficult enough - and I'm not an auditor and I'm not an accountant ... the problem seems to have been recognised two to three or maybe more years ago. It's a puzzle to me as to why it is taking so long to actually ... because it will only kick in in respect of reporting periods after 1 January 2018. Now, what I have to accept is that IFRS is a worldwide standard and there're a whole lot of countries and a whole lot of individual regulatory bodies to ... who have to buy into that. It does seem to be me to be an inordinately long time.