And I guess, Stefan, this probably covers your bigger one-off events, I assume.

Yes, you're right.

So non con- uh, non-recurring transfers of individual assets like property, um, or intangibles, it might be a transfer of group of assets or a business combination under common control.

So indeed, more these one-off type events.

Um, and our guidance in this bit covers both sides, as I said.

So it's the buyer or the receiving entity, and it will cover the transferor or the seller.

Um, the dual perspective, uh, is one of the things that we really expanded on in this guidance, um, and is also r- the reason for doing it this way, uh, to ensure that we're being consistent in the application of the principles reflecting the economics of the transactions.

Um, but then what about business combinations? What does our guidance allow for if we start off with the receiving entity?