As we mentioned in some of the previous answers to the questions, it is an area that standard-setters are really starting to delve into a lot in recent years. There are varying applications, and it depends on the standards that are being applied by the country.
The typical issues are around the valuation of assets and if you're trying to put certain assets on the books. It's really more about disclosing the risks and the potential cost associated with those risks going forward. I think you would see a very different approach across different countries, depending on what their standards require or depending on the proactively taken approach.
I couldn't give you a more pinpointed answer than that. My apologies.