I guess it depends. At the end of the day, corporations that are affected by this will have an opportunity to provide their views to the Accounting Standards Board.
Some people might say the information is in the notes to the financial statements, so if it goes onto the balance sheet, rating agencies that might be looking at the corporation read the notes, and if this change goes through, they'll also see it on the balance sheet of the corporation. There could be a difference in those two scenarios in terms of how the market looks at the corporation. That's beyond my expertise, but it is an important issue, and corporations that are affected should be talking to the Accounting Standards Board.
Under the pension rules, I don't think pension plans are allowed to invest heavily in their own shares. That is something we would keep a close eye on.