Mr. Pat Cullen:

It's not a fact that it's okay, but those are the rules. And the auditor's duty is set out in the Companies Act in terms of what the auditor must do in accordance with the rules. And the big issue at the time obviously was how you recognise the level of impairment which subsequently happened when most of the opinion at the time, which would've been considered to be more expert in valuation probably then what we would be in relation to property, was saying that, "There isn't going to be a drop in value to that extent."