I would say that in circumstances where you have multiple factors, this is an issue you look at very carefully with your auditor at that time. That would be my position. This is a significant aspect. I take the point of John that it would not have been his key point, but I also take the comments from my colleagues here that if you ignore legal advice, you do it at your own peril. This is the reason why I would do it. I would review this matter with the auditor at that time.
On May 30th, 2006. See this statement in context.