Thank you for your question.
As my predecessor mentioned, he expressed his objection to the proposed accounting treatment within the Treasury Board Secretariat. The documentation he refers to is kept by the Secretary of the Treasury Board and was made available to the Auditor General in the context of her audit. We therefore have all the documentation on this matter.
One question arises. There were a number of opinions. I don't know what the other considerations were because I wasn't in my position at that time; I took up the position on June 1. I consider only the accounting side and disclosure of the matter.
At that time, a number of opinions were given on the accounting treatment and parliamentary treatment.
For the past few days, I have had in hand the legal opinion that was used in this discussion.