Mr. Dargan Fitzgerald:

Well, I must say that's a difficult question to answer because one would have to rework the historical fact patterns to arrive at a conclusion. I must say my sense of it is I doubt if there would've been much difference, but that would have to be tested by a very rigorous analysis. In ... conceptually, the regime prior to IFRS was not fundamentally different and it ... while I can't speak for any of the EBS report results-----