First of all, there might be some confusion about how many plans are in compliance versus how many plans have a deficit that they are paying off. Most of our plans are in compliance.
The issue is that last year we reported that three-quarters of the pension plans had a deficit, which means that they have to fund that deficit over a five-year period. That was a relatively new development. Prior to that, a few years ago, most plans were even or in surplus.
Currently, the health of the stock market last year has had quite a positive impact on pension plans. While I don't have the final results for the year 2006 yet—I will have those in a few weeks—early indications are that many of our plans are back into an even situation, meaning they would not have these deficits that they have to pay off over five years, and that is due to the strong stock market returns.
On your other question, about actuaries and accountants, accounting rules are the purview of the Accounting Standards Board, but they are announcing some changes that would have an impact. Those changes would suggest that if you're a corporation with a pension plan that has a deficit, the deficit should go on the balance sheet of the corporation, as opposed to being in the notes. That's one current development.
We continue to talk to the actuaries about their rules, because they made a major change a few years ago that has had an impact on how you calculate what pension plans owe. We continue to talk to the actuaries about that to see whether they might go in and look at revising that in the future.