Mr. Ian Drennan:

No, it is not. It is a function of what the audit report is. It should be born in mind that if the year end is 31 December, the investor will not get it until March or April. When one makes an investment decision one is looking forward not backward. One is making one's decisions on whether an entity is profitable and what is coming down the line in terms of income streams and so on. One is not looking at the rearview mirror. The audit report is addressed to the shareholders and serves an entirely different purpose.