Yes, it is about calculating a present value. In the extreme, you might have a situation—and if the C.D. Howe Institute offered a defined benefit pension plan, I think this would be the appropriate treatment. We're a charity. We depend on annual donations. We could go out of business next year. It would not make sense for us to make any kind of a promise extending over many years unless we have the assets that could cover that promise right at a point in time so that if we did go under, the people who had that promise would actually receive it.
The present value calculation is all about the value of the assets and the value of the obligation discounted at a reasonable discount rate and if they're equal, you're good. If the assets are better than the liability, that's even better. If the assets are below the liabilities, that's a problem because you're not backing your promise properly.