Thank you, Mr. Tremblay.
Yes, we are reviewing the accounting approach. The consultations are part of that review.
Part of the challenge around the accounting approach is that a couple of different approaches are used internationally. The one that Canada uses is called a “reference level” approach. It really is scientifically based, and there are a lot of strong reasons for using that approach. However, it is less transparent than the simpler approach, which is called “net-net”.
We're reviewing that. We're consulting with stakeholders and experts to—