Mr. Dargan Fitzgerald:

Yes, I would provide the same opinions, in my view, and, in making that overall comment to you, I would comment that the ... you mentioned subsequent events after that and you mentioned the effect and benefit of hindsight and I think even with the benefit of hindsight, the important reference point, as I mentioned, is the applicable financial reporting framework of the time and the fact that the accounts are drawn up to a particular point in time, in this case ... in the case of the 2008 financial statements, 31 December 2008.