Ms. Fraser, I'm going to ask you to comment on this, but I want to stay with Mr. St-Jean for a minute.
Is this all about how much credibility you give to that legal opinion, as opposed to the position of Mr. Williams? Some accountants or auditors may in fact accept it and let it in effect determine their decision and other auditors or accountants would not.
Mr. St-Jean, I'd like you to answer that first, if you would. Then we will have Ms. Fraser.