Mr. Terence O'Rourke:

No, if you'd seen a crash coming there would have been, obviously, implications for financial reporting unless AIB reflected ... and, again, to make changes in accounts, you need objective evidence to make changes, but if some ... if there was evidence there that the crash was coming and you could point to evidence, and we had a basis for our belief there was a crash coming, the ... if AIB did not change their accounts, of course we would have qualified them.