Mr. David Duffy:

Not materially. I would say one thing that we should be very careful about. If the implication is does the bank target positive equity loans then the answer is "No." We look at the same principle of affordability and repayment. Let me explain what happens if someone takes an income from a situation, particularly a buy-to-let situation which is a commercial investment and is like buying a share in the marketplace. Typically, to get to a legal position it takes us two years internally with the person, as I mentioned earlier. If for two years they have streamed that income elsewhere we appoint a receiver. That is the position regardless of whether the property is in positive or negative equity. In some cases, we do not know whether it is until we carry out that work.