Mr. Patrick Davitt:

No. That isn't the value we put on it. You would have to put ... the comparison value is ... normally what valuation of what open market value works to. So you have to look at the comparison value. So, for instance, if I was going to value hotels and a valuer was going to value a hotel group, they would have to have comparisons to back up their own valuation. So they would have to look at recent sales that took part ... or that took place in hotel industry ... and they would have to look at those valuations and they would have to build those valuations or valuations similar to them into their ... their ... their figure for the new valuation the were doing.