With regard to penalties, every jurisdiction in the agreement commits to providing an annual report, which contains how they have met their space creation targets, metrics on for-profit versus not-for-profit ratio, and metrics on ECEs, workforce, and wage grids. It's a number of things. They are also to provide an audited financial statement of the previous year, so we get an annual report of the previous year and an audited financial statement.
Failure to provide the annual report can result in a delay in the payment to be issued for the existing fiscal year. There have been cases where there's been a delay in payment to jurisdictions because they haven't provided their annual reports. It's not a decision we take lightly. Families are depending on the investment to provinces and territories. However, that mechanism is very much in place, and it also applies to failure to provide an audited financial statement.
