As we've said, one of the key observations in this audit is that the government overestimated the numbers. The consequence of the overestimate--it's an obvious point, but it's worth restating--is that the gap between the Kyoto target and the actual emissions is going to go up. If you overestimate reductions, it means you've actually not taken into account actual emissions.
What the government has said is that the gap is 31%. As a consequence of that overestimation, that gap will be larger at the end of the Kyoto period.