I can start, and the deputy can fill in.
Yes, the pension fund is a good example, because accrual, as the committee well appreciates, is a long-term view, and a pension fund is a long-term item. If we did it on a cash basis, then you would be doing it year by year, and neither the government nor the parliamentarians would have a good idea of what the liability is in the long term.
In short, accrual accounting does provide the full picture of what that liability would be compared to operating on a cash basis.