Mr. Dargan Fitzgerald:

Well, actually, I can't speak for the generality of the firm or the management of the firm that time. My feeling is that there was no particular issue, inasmuch as accounting standards do constantly evolve. In all GAAP frameworks, generally accepted accounting practice, and in all IFRS, international financial reporting standards, governed by the International Accounting Standards Board's frameworks, there are, as I'm sure you know, annual improvements projects. These often involve significant updating or rewriting of standards. This is typically in response to consultation with stakeholders and they typically involve very large groups which give expert opinion and the opinion of stakeholders as to how standards should best evolve.