I would say that there are always issues to do with understanding complex financial statements. There are people who are very comfortable with seeing a set of financial statements, seeing notes to them, and working their way through them. There are others who come with a background that makes them perhaps more familiar with a cash flow statement, but not so familiar with a balance sheet, for example.
We always have those issues, but it was a very big transition to go from a full cash-based approach with no balance sheet in the 1997-98 budget to a full set of financial statements with a proper balance sheet in the 1999-2000 budget. The extent of the change—system, people, understanding—can't be underestimated or otherwise neglected.
We find that on the whole tend ministers to be more comfortable talking about cash, because in one sense it's an easier concept to use in a quick reference mode. It's harder to talk about debt, for example, and net debt, or assets and liabilities, or to talk about revenue versus expenses. It's harder to talk about those things, so much of the public debate, if you like, is still focused on the cash version of our numbers, which are produced as part of our statements, but the analysis often goes down into the accrual numbers.