Mr. John McDonnell:

That was not a concept that we would have ... been discussed in terms of the audit of Bank of Ireland. We would have audited Bank of Ireland in the context of the auditing standards and in the context of the risks that we saw and the context of our requirements. And we would also review it in the context of the ... the environment in which it operated in, the regulatory environment in which it operated in, the Central Bank environment it operated in and the business environment in which it operated.