The Impact of Direct Pay and Transferability Elections on Tax Credits

Ashby just mentioned direct pay and transfer ability elections. As well as tax credits under the act. So if we put on our IFRS hat, how was all this accounted for under IFRS? Yeah, thanks John. Jenna, turning to you, Ashby just mentioneddirect pay and transfer able elections. And so it impacts whether the credits going to be accounted for under IAS 12, the income tax standard, or whether it should be accounted forunder another standard.