Mr. Paul Dobey:

Well, we had just completed an interim review, that's not an audit, but it is an interim review. AIB had raised capital, I think it's referred to earlier in the minutes, it has raised tier 2 capital, around that time, so the capital markets were still open to AIB at that time. And ... we didn't have to form a view, as auditor, as to whether that opinion ... that dividend was appropriate. The circumstances where an auditor would get involved in whether a dividend was appropriate would be as part of our year-end audit, if there's a distribution made that is illegal or is beyond ... brings them beyond the capital distributed reserves, then that's an issue. But at that time, AIB's belief was that they had distributed reserves and based on our previous audit -we hadn't done an audit at the half-year but we had done some work - the AIB financial statements were still showing very significant distributed reserves.