IAS 27

Now, in our meeting this September, as I said, we completed the re-deliberations needed to finalize what we want the staff to do in a revised IES 28.

And we did dealt with some sweep issues and we talked about some consequential amendments that we'd also need to make to IAS 27 and IFRS 19 to be consistent with the changes we're making to IAS 28.

We looked at the fact that we had completed our due process and the board was happy that the staff had summarized and we completed all the necessary due process steps.

And we also thought about re-exposure and we concluded that there is no need to re-expose.