Mr. Gerry Fitzpatrick:

In terms of the valuation process, we've talked a little bit about what ... how we went ... go about doing that. I was satisfied that they had a process for establishing valuation. If that collateral was ... was in place, you have to test the security of it and you need to understand the assumptions that underlied it. So I was ... I ... I obtained the evidence I required to make my conclusion in relation to impairment of those assets.