Exactly. On the going concern basis, we have been reporting a surplus for the past few years. That means that the plan is to be maintained indefinitely. We've had healthy surpluses.
To answer your question about the positive equity, you're absolutely correct. At the end of December 2020, we reported negative equity of $919 million. In Q1 of 2022, it's a positive equity of $5.4 billion, and that is really a product of two things: our pension benefit asset and our post-employment obligation based on those discount rates. Those are discount rates set for accounting purposes under accounting standards, and those rates changed dramatically in 2021. That improved the asset position of the pension plan and reduced the obligation.
I want to preface that the remeasurement does not impact our earnings before tax, so they do not impact our bottom line, but they are recognized in other comprehensive income and impact equity. To your point, that's the reason we are in a much better positive equity position.