John Paul Phelan (Carlow-Kilkenny, Fine Gael) | Oireachtas source

I refer to page 5, paragraph 6 of Mr. Moran's opening statement, which states:

At the time, there was a lot of funding available in the market place. Whilst we were not involved in final loan-to-value calculations between our clients and the banks, were are aware that loans were available at high value ratios.

Is there any particular emphasis on the word "final"? Was Jones Lang LaSalle involved in loan-to-value ratio calculations at processes other than the final?