Michael D'Arcy (Fine Gael) | Oireachtas source

In terms of, of IAS 39, you spoke about it earlier, Mr. Dobey, can I just read some quotations from, from evidence that has been presented to us previously? And I'm going to make a statement and I'm going to ask you to comment upon that afterwards. In terms of IAS 39, does that mean that the "audited financial statements no longer had to comply with the true and fair view standard" and the previously accepted standard-----