So we are currently still implementing book value.
To the second point or your second question, the regulations, section 3.1 specifies clearly what constitutes essentially the book value or the value of the assets that are subject to a transaction. What the regulations say is that this value needs to be reflected in the financial statements of the Canadian company for the most recent fiscal year, and they have to be audited financial statements. So depending on the transaction and depending on the assets that are in play in a transaction, the information has to be submitted based on financially audited financial statements.
One last point is that the regulations do say that in the event that such audited financial statements of the Canadian company are not available, other financial statements might be submitted.