Mr. Paul Dobey:

Well, in assessing credit provisions, there are a couple of different steps you need to go through. The first thing you need to have is objective evidence of impairment.

If you have objective evidence of impairment ... and, I'm sorry, this is a bit technical but if you have objective ... as a fellow accountant you understand this, but if you have objective evidence of impairment, you then are required to project future cash flows and reach a conclusion as to what the recoverable amount from the loan.