Mr. Pat Cullen:

Well, I'd be giving you an opinion as a non-auditor and a non-banking expert but, as Mr. Fitzpatrick has said, there has been that challenge for decades in terms of the role of the auditor in relation to the accounts. And it is very much a point-in-time picture of the organisation. And as long as the accounts are prepared in accordance with the accounting standards which apply at the time-----