bxju, the consultants will definitely release the report to BGM before the BCSC.  That I am certain of.  I've never heard of a hired consultant bypass the company and submit an official report to a regulator.  It's just not how things work from my experience.  BGM could already have the report for all we know.  Since Frank is likely anxious to resume trading like the rest of us, and before the AGM, I think it should be a fairly quick turnaround at this point.  I think there will be a change to the original numbers but I'm more positive about the adjustment than I was a few months back.  I think the audited numbers will be closer to PG's revised report  because it makes no sense to have all indicated and no inferred in my mind.  And it doesn't matter how different the audited numbers are to the original numbers in a regulator's view if it is backed up with a proper explanation.