Mr. Gerry Fitzpatrick:

The initial question was about going concern, so what the going concern assessment is saying, not that you change the values of the assets, which is the incurred loss model, what you say is having determined that valuation and that balance sheet assessment based on the judgments at that point in time, you then say, well, has there ... is there a reasonable expectation of this entity in the head winds it might be having it, or the tail winds, that has a reasonable expectation that that organisation will continue in business? Not that it's going to make profit or loss; simply it has the facility to stay ... be in business within 12 months. In the case of Ulster Bank, the directors, as I've explained, had the support, liquidity and capital and otherwise from Royal Bank of Scotland and, therefore, there were reasonable expectations that that ... that provision of that facilities of liquidity and capital would be available. So they were perhaps in a better position than others to make that assessment, so the going concern is saying you don't change the values-----