With regard to the decision by the Minister of Finance to reclassify expenditures made to the Asian Infrastructure Investment Bank (AIIB) and other multilateral development banks from provisioned assets with no residual value to a full investment asset: (a) why was the change made; (b) when did this accounting change go into effect; (c) does the government have the ability to liquidate or recover this “full investment asset”, and if so, what is the manner or mechanism by which it has the ability; (d) what are the details of each payment made to a multilateral development bank or similar type of institution, going back as far as records are available, including (i) date, (ii) amount, (iii) recipient, (iv) manner in which expenditure was records (non-budgetary statutory expense, fully expensed payment, full investment asset, etc.); (e) what are the revised deficit or surplus levels for each of the past 20 years based on the minister’s new way of classifying these expenditures; (f) which outside firms were hired by the Department of Finance to provide position papers on this matter; (g) what position did each firm listed in (f) provide to the government; and (h) what are the details of all contracts related to (f), including (i) name of firm, (ii) initial contract amount, (iii) final contract amount, (iv) goods or services delivered, (v) start and end date of contract, (vi) date position paper was delivered to the government?