Senator Maurice Hayes dwelt at some length on the certificate of compliance in section 43. This is an interesting departure, though I am not totally sure that it will have the desired effect. However, I support its general thrust. Like Senator O'Toole, I am a little concerned at some of the opposition to it. As I read it, the primary thrust is to ensure compliance with tax and company law legislation. It goes on to talk about "any other enactments . that may materially affect the company's financial statements". It would help if the Minister was to spell this out. It has been represented to us that legislation as diverse as food safety and health and safety regulations could conceivably come under it. That is probably pushing it and would not be my reading of it. However, it would obviously be useful to get an indication from the Minister of State ex cathedra as to what he sees it affecting.