GM funds on a going-concern basis, because the Ontario government has allowed them to do that, but they actually evaluate the plan internally for their own expensing on an accounting basis. It also, of course, depends on the day of the week as far as the financial markets go, so that is another factor.
The most recent public valuation we have suggests an unfunded liability in the $3 billion to $4 billion range, but again, whether that's gotten worse or better depends on how the markets have performed.