Mr. William Beausang:

I do not think I will be able to give an answer to that question because we have to see it in the context of all of the other issues picked up in the report on fiscal transparency. A range of issues would give rise to a need if we were to make such a move. The fundamental objective or purpose of the IMF's report is to point to the adoption of accrual accounting as an appropriate way in which to report on government accounts and move away from the current basis of cash accounting. It would be a significant change in reporting on the public finances. Notwithstanding the fact that the IMF was obviously very strong in thinking this measure could bring significant-----