Mr. Dargan Fitzgerald:

Well, to answer that question ... just to make a couple of comments. The work we carry out in relation to impairments, sort of, starts with planning as I mentioned, selection of a sample of files to see if loans have been appropriately recorded. These are called systems tests, tests of internal control and they are ... they then are the basis upon which we ... we take those ... the results of those tests into account in our year-end work. When we come to our year-end work, we look at a variety of indicators of potential impairment of the loans. We discuss these with management. These may be documentary matters; they may be background environmental or macroeconomic matters; they may be the condition of the borrower; they might be collateral values ... that collateral values of themselves might not cause impairment-----