Mr. Speaker, there are implications coming from members of the Reform Party that the auditor general did not express a completely clean opinion as to the books of the government. I repeat that the auditor general did. And the hon. member ought to have at least the decency to recognize this.
In terms of when a liability should be recognized, it is a generally accepted accounting principle, generally accepted in international commerce as well as domestic commerce, that a liability should be recognized when it is incurred. The liability was incurred in the year in which it was booked.
What the auditor general has said was that all the details of the agreement had not been fully worked out. If the hon. member would like to hang round the House for about 15 minutes at the end of question period, that particular question will be answered for him.