Mr. Seamus McCarthy:

I think a key objective of a set of financial statements is to represent the activity in the year properly and accurately. That is the focus. We need to know what the costs of services are. So there is an argument that could be made that if it is charged on one account as opposed to the other, it is circular anyway, but in terms of identifying the cost of a service in a year, it is better that charges that are proper to that service in that year are properly accounted for in that year.