Mr. Gerry Fitzpatrick:

No, the true and fair view is what's in law. I guess what the true and fair view is, is a concept going back many years when a framework for accounting standards wasn't as clear as now. It has been for many years an international framework. A common, accepted view would be that international financial reporting standards are rebuttable presumption to achieve a true and fair view. And in a situation where you have a specific standard that deals with a specific issue, you ... it would be exceptional for one not to follow that standard.