I can start with the accounting changes. I think the answer will be very short and sweet.
There will be no accounting changes. Public accounts will remain based on public sector accounting standards. That will be the way we're going to be reporting on them, the same way we have reported for years and years. That will not change. I think that's exactly what Ms. Hogan said at the beginning. She will be auditing the public sector accounting standards, and that has no bearing on operating versus capital.
Maybe I can turn it over to my colleagues at Finance now.