Ciarán Lynch (Cork South Central, Labour) | Oireachtas source

Okay. I understand that and I'm going to move on now to the next questioner, but I just want to ask that question again to you. I understand what you're saying with regard to any new accountancy rule that comes down, people have to be trained up, people have to be familiarised with it and so forth, but, specifically in regard to IAS 39, was there any concern held by either your firm or by the bank or was there at any time an engagement between you and the bank that there was a concern as to how this rule would roll out? I'm not asking about the operational aspects of it-----