We asked the Treasury how it would resolve information on given topics, such as pensions, being dispersed across the accounts. It replied that, whilst the notes and accounts are prepared in line with International Financial Reporting Standards (IFRS) and therefore have a prescribed format, it can bring information together in the performance report in future.48 We also questioned the Treasury on several areas of interest, such as liabilities to the EU, which we found lacked sufficient explanation within the accounts. In response, it noted that full detail could not be given for all topics, as a balance is needed in level of detail given on a topic, against the overall size of the WGA. The Treasury also acknowledged that it could link to other sources of data available online, for more complex topics.49