It is certainly a matter of interpretation of what can be charged to an appropriation and what cannot be charged to an appropriation. Parliament has provided the government with the powers under the Financial Administration Act to keep its balance sheet and reflect whatever assets and liabilities it considers appropriate. That's in section 63 of the Financial Administration Act.
Parliament has also said that here is what must be charged to appropriation: any cash payment. It also says under section 37.1 that if you incur the following things, they must be charged to appropriations as well. You have no discretion on that, and you cannot charge anything else at year-end that does not fit this description.
The legal advice was, you cannot charge this particular thing to appropriations. The disclosure to Parliament occurred through the departmental performance report, where we advised the department to disclose the matter in its DPR, which it did. It recorded that as an unrecorded liability. The departmental performance reports were tabled in Parliament for 2003-04 and in 2004-05.
The public accounts themselves, because of the level of detail, are fairly aggregated in terms of the balance sheet. You would not see those individual amounts, the $21.8 million; however, we could track that and demonstrate in which balance that was included.