Thank you very much, Ms. Ratansi. You're a chartered accountant as well.
The question, first of all, of cash versus accrual accounting is an important one. I mentioned earlier this evening the Australian example of a country that in my opinion has done a good job of reforming its budget and estimates process to render it more transparent and accountable to Parliament.
One thing they did was move to similar systems, with accrual accounting across the board. There were problems with that. They ran into issues and ultimately reversed some of that change. In our work, as we look at options together, I'm open to the Australian model. It is an example of something I haven't said we won't do, but it is something that they ran into issues with.
I may ask Brian to speak to some of the challenges they had with the Australian model. Then I'll answer the second question.