Mr. John McDonnell:

Yes ... we're not ... we're in an incurred loss model and an incurred loss model is the loss event has to happen and then it is of consequence for the accounts. Sorry, if it hasn't happened, it's not of consequence for the accounts because we're not in an expected loss model, so we ... we're doing an audit and we have to focus on what we're asked do and what we're asked to do is look at impairment from an incurred loss perspective.