Mr. Seamus McCarthy:

With regard to the going-concern accounting basis, the normal view taken is whether the entity can continue for another 12 months. Obviously, any long-term capital investment would be outside that scope. A further thing that my office would certainly take into consideration is that, in general, where the State has been supporting an entity, it normally will wind up the entity's affairs in an orderly fashion. It is not usual that the plug would be pulled-----