It could be made on day one. As any other asset, you put money into a project. The accountants say you can't account for that as a complete liability asset match, therefore you need 20% or 50%, which will be immediately recorded as an expense against the Government of Canada. That could go up or down over time.
Whether a loan is repaid or not, it could have a value that has to be recorded against the $15 billion. The net bases will be recorded against the $15 billion.