---

Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009

I do not propose to repeat the questions that my colleague in another place asked, but I will say what they were. The two questions he asked were: first, whether the Minister will state the accounting impact of the fairly technical changes to realise losses; and, secondly he asked about the transfer and value of pensions. I do not expect the Minister to answer because I understand that the Minister in another place gave an undertaking to write to my colleague with an answer to that, which no doubt we will see in due course. I do not propose to delay the Committee any further; I am happy to support this regulation.