Schedule 1, new section 92, which concerns transitionals—I'm mindful of concerns around the industry's preparedness to comply with the disclosure requirements while the standards are being prepared. The transitional provisions clarify that the disclosure and record-keeping requirements do not come into force until after the XRB has published and issued at least one climate standard. The XRB standard, of course, as I've mentioned already, will be based on the recommendations of the Task Force on Climate-related Financial Disclosures, and that material has been available for some time. None the less, there is a due process consideration here. The XRB therefore is required to adequately consult with those likely to be affected by the standards before those standards are issued. That's a part of due process.