In assessing the financial requirements of Scottish Water, the water industry commissioner cannot disregard the fact that Scottish Water has a clearly stated objective, as set out in section 51 of the Water Industry (Scotland) Act 2002.In setting the financial framework for efficiency and effectiveness and, more particularly, comparability—because there is no ability to buy out—the commissioner cannot suddenly say, "I want you to be more efficient and more effective and, by the way, I see you've listed all these issues.