I would be wary of doing that, because it's too common. Sometimes you see this internationally, where people look at the assets of the Canada and Quebec pension plans, for example, and net them against the debts of the federal and provincial governments as though that money were available to help them service their debts. The assets and liabilities that get rolled together when we look at the international set-up aren't necessarily helpful for thinking about the federal government's own situation. You don't want people thinking about the Canada pension plan as an asset of the federal government. It is not.
In general, I think we do a nice job of keeping those things separate. As I have said a couple of times already, I think the current federal reporting through the public accounts is actually at a very high standard. What we ought to be doing is enhancing the profile of that and not mixing it up with other things.
