We do that and we did that for the delay in remitting taxes that the government has offered to individuals and businesses. You look at the cost of borrowing. The government provides funding to businesses, so the government itself has to borrow that money or borrow more than it otherwise would. There is one cost there. It gets revenues in the form of interest income from these corporations and businesses, so these are usually offsetting or more than offsetting.
In looking at previous economic crises and difficult circumstances such as the 2008-09 crisis, there is a default rate that we can look at based on previous experiences. A number of businesses will not be able to repay the assistance and some will not repay it in full, so we look at previous experience to determine what proportion of these loans will never be repaid. That's how we can estimate the cost of these measures.
In some instances, there is no net cost because experience has shown that all these amounts get paid or that a small amount never gets repaid, but it's more than offset by the interest income the government makes. In some other cases, there is a small cost relative to the size of the overall loans, because there is a proportion of businesses that can't repay, and this is not offset by the income generated through interest revenues.
In a nutshell, that's how we estimate these costs or, sometimes, revenues.