Mr. Seamus McCarthy:

I simply draw attention to this. There is an expectation that value is put on the balance sheet in respect of any heritage assets that are acquired since 2011. It was a change made in 2011. The National Gallery has not gone along with that on the basis that the bulk of its stock of heritage items is not included on the balance sheet and that, effectively, it is not material relative to the stock. I am just drawing attention to it as it is a technical non-compliance with the accounting standard.