Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

If IAS 39 came into being from accounting years from 1 January 2005 onwards, if IAS ... which appears to, you know, by way of fair comment, have coincided with the massive growth in loans - development loans - in the banks. If IAS 39 had not been introduced, would there've been a difference in the way you reported and would there've been a difference in the way losses were reported in the accounts of EBS?