I think broadly you have it right. I would emphasize Mr. Helgeby's point earlier on, which was that essentially we have an integrated system. Everything is run on an accruals basis, and cash is derived from that, so it's not as if we're running cash in any way separately. It comes out of the same estimates, the same process.
There are other countries that operate similarly. I think New Zealand certainly does. The United Kingdom also has a broadly similar approach. So there are some, but I think you're right, in that a lot of other countries do seem to struggle with the connection between accrual reporting and not quite getting to accrual budgeting. Australia has been fortunate since quite some time ago because of the series of reforms whereby they were basically integrated. We see no real difference between the process we go through when we're preparing an accrual budget and when we report. We're actually running the same technical processes. We're running our same central budget management system, which pulls together all this information.