Mr. Gerry Fitzpatrick:

The Ulster Bank Group is an agreed fee, under the Royal Bank of Scotland process, that the audit committee of the Royal Bank of Scotland would monitor and then report to the audit ... committee of Ulster Bank. The allocation of fee for each individual entity was part of ... was a part of internal accounting and therefore, the change was as a consequence of some of the changes of activity, rather than any change in the nature of the audit process.