Mr. Gerry Fitzpatrick:

To my mind, the emphasis would have meant that I was unclear about something that the directors were stating. So you emphasise something if you think the directors have caused something out, that they have been unable to deal with. I was happy, it was the way I guess the industry was looking at it, not only in Ireland but around the world, in terms of how do you deal with the valuation of any asset where there is an illiquid market? So, not to digress too much, but I suppose there were lots of instruments at that time where markets just weren't functioning. And the question was, was their a realistic approach taken to the valuation. And I thought it was reasonable, Deputy, and I thought that the process that they went through was rigorous, and it was reasonable and therefore emphasising it meant that I was... would have suggested that I was unhappy, and any amendment to an audit report for a bank was is-----