Mr. William Beausang:

The view when we did that informal exercise was very much that the full benefit would only be realised in the context of the implementation of FMSS. However, if the Comptroller and Auditor General is saying that there is scope for looking at this issue on an ongoing basis, it is something we have to take into account, particularly in light of the work of the working group that is soon to be established to improve the presentation of the accounts and to which I referred.