Mr. Gerry Fitzpatrick:

I guess first of all there is a framework for ... two frameworks that are really important in terms of doing non-audit work. One is an ethical requirement that whatever we would do can't fall within what we call a restrictive service - something that would be ... would cause us to be ... to have bias in our audit. The other process was a very detailed Royal Bank of Scotland process where any non-audit fees paid to the auditor had to go through an approval process. The work in the Royal Ulster Bank Group ... non-audit work, tended to fall on Ulster Bank Ireland and so perhaps the ratio in Ulster Bank Ireland was higher than for the overall group because I think over the ten-year period under review, the non-audit fees would be less that 20% of the audit fees. But the work would have been independent business reviews or receivership work that might have been happening on Ulster Bank clients.