Pearse Doherty (Donegal South West, Sinn Fein)
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I am going back to amendment No. 26, but this is relevant to amendment No. 28. Am I correct in saying that section 4 refers to generally accepted accounting practice in the State plus international financial reporting standards - that between subsection (4)(a) and subsection (4)(b), the word "and" rather than "or" is implied? The requirement is to comply with paragraphs (a) and (b), or (a) and (c); is that correct?