IFRS 10

And then the third one was about the sale of equity investments that are measured at fair value through other comprehensive income under the financial instrument standard, IFRS 9.

And then there was one returning item, which was about the reassessment of control under the consolidation standard, IFRS 10, which came back to the committee after a comment period.

Okay, so let's start off with the IFRS 18 item, which, as you said, took up a lot of time.

But this one was about basically working out whether an asset generates a return on its own, individually and largely independently of the entity's resources.