Counsel's opinion, page-7

I disagree Tarvold. Money well spent. Keith John needed a legal interpretation of his strident position. The market needed some indpendent third party reassurance that he was not just artificially creating profits and wealth. You only need look at Quintis to understand that.

Yes it is an accounting standard, but ultimately it is the legal system that has the final say. My commentary about legal action related more to a damages claim for commercial losses by the misapplication of a standard.

In the end, I do believe that the auditors will take note of the opinion.