Table:
| FOR THE YEAR ENDED DECEMBER 31 | NOTE | 2019 | 2018 |
| --- | --- | --- | --- |
| Trade payables and accruals |  | 2,604 | 2,535 |
| Compensation payable |  | 589 | 589 |
| Maple Leaf Sports and Entertainment Ltd. (MLSE) financial liability (1) | 26 | 135 | 135 |
| Taxes payable |  | 101 | 129 |
| Derivative liabilities | 26 | 49 | 27 |
| Severance and other costs payable |  | 35 | 63 |
| Provisions | 23 | 33 | 66 |
| CRTC tangible benefits obligation | 26 | 28 | 38 |
| CRTC deferral account obligation | 26 | 13 | 16 |
| Other current liabilities |  | 367 | 343 |
| Total trade payables and other liabilities |  | 3,954 | 3,941 |
Paragraphs:
Note 20 Trade payables and other liabilities
(1) Represents BCE’s obligation to repurchase the BCE Master Trust Fund’s (Master Trust Fund) 9% interest in MLSE at a price not less than an agreed minimum price should the Master Trust Fund exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recorded in Other expense in the income statements.
Question:
What is the percentage change in the amount of CRTC tangible benefits obligation in 2019?
Answer: (28-38)/38 = -26.32