On the study, I believe it was this Tuesday that we met the government operations committee, where we shared some of the major findings of the study. I cannot tell you when the study will be released, but the key elements of the study were released.
The study indicated that there are different ways that we can do an accrual basis of accounting, and we're presented with a matrix in which it can be done. It also made reference to the challenges we would have to deal with. It also made reference to the proposed timeline if we were to adopt it and how much time it would take.
The key elements have been released. I will have to get back to you in terms of when the actual report will be released.