UNHCR's 2001 report says that sex reassignment surgery is performed frequently and openly in Iran, and that homosexual and cross-dressing men, although unrelated to trans identity, would be safe as long as they keep a low profile. However, the Safra Project's 2004 report considers UNHCR's report over-optimistic. The Safra Project's report suggests that UNHCR underestimated legal pressure over transgender and LGBT matters. The Safra Project report further states that currently, it is not possible for presumed transgender individuals to choose not to undergo surgery - if they are approved for sex reassignment, they are expected to undergo treatment immediately. Those who wish to remain "non-operative" (as well as those who cross-dress and/or identify as genderqueer) are considered their gender assigned at birth, and as such they are likely to face harassment as being homosexuals and subject to the same laws barring homosexual acts.