Finance committee  As far as the social cost is concerned, Ms. Urquhart may be able to say more.

Finance committee  They're the same studies as Ms. Urquhart's.

Finance committee  Thank you. To conclude, we think it is high time to amend all of the bankruptcy legislation, which we feel is no longer in sync with today's world. While governments are giving more and more time to distressed companies to offset the accumulated deficits in their pension plans,