I'm a member of the advisory group on compensation to them, so I've seen the consultation papers. I wouldn't prejudge the results of that consultation. There is a debate. I've presented one side of it and there are other people who take a different view. The fact that these consultation papers are out there at all, and the fact that the Public Sector Accounting Board is looking at these issues, signals there is, at least among some constituents, discomfort with the way this is being done.
It's been a long time since the accounting standards they're reviewing have been looked at. We've had some very cautionary tales out of the private sector. A recent example in Canada is Sears, where there was an understated pension obligation. There are other examples in the public sector, abroad more than in Canada. There is ample reason to think that these standards haven't been serving us as well as they might and that we should be looking both at the timing of recognition, which has to do with how quickly you recognize changes in the status of the plan, and the discount rate itself.