Thank you for the question.
The disbursement quota is particularly important for foundations and for ensuring that they meet that requirement. On the rules governing this particular provision, a number of calculations are involved in determining the disbursement quota—formerly 3.5% and, as you mentioned, increasing to 5%. We will look at those. It's something we are very aware of when we do compliance work with respect to foundations.
There may not be an exact match every year. There is the possibility of averaging these amounts over a number of years, and of providing a carryforward or a carryback so that the foundations have a little bit of flexibility in when and how they choose to deploy their funds in order to meet their needs.