If I understand the member's question correctly, as well as in terms of the accounting process that the Government of Canada respects, it is very much a leader in the context of the OECD in the sense that we fully recognize the liability associated with these plans, whether funded or unfunded, on our balance sheet in the Public Accounts of Canada. When you compare us with Italy, France, and some of our G-7 and larger OECD community partners, we are vanguard, we are out in front, in terms of a clear recognition that these liabilities exist and their presentation in the Public Accounts of Canada.
With respect to the fact that, as the Chief Actuary said, in part, some of these are funded and others are unfunded, our commitment in the context of this audit was to continue or to finalize the assessment of whether or not the unfunded portion should indeed be funded—that the Government of Canada should go and raise $150 billion on capital markets and hand it to the PSPIB for effectively funding and creating an asset pool for those currently unfunded liabilities.
That's part two, but part one, make no mistake, is that these liabilities are recognized in the Public Accounts of Canada.