The decision to reopen the financial statements once they've been signed off is not one for me to make. The decision that I can make is the impact on my audit opinion. I can tell you that the Government of Canada's financial statements have not had a double dating before since accrual accounting, but we have double dated an audit report in the past, back in 2010. There was a double dating of the public service pension plan audit report for a similar event, a lawsuit that was settled subsequent to year-end. It is very rare that subsequent events are of such importance that the financial statements need to be adjusted.
But in this case, it was a decision of the government to take up.