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

Well, I suppose, two things then might feed into that. Would you have carried out, independently, stress tests on the loans for EBS? And, secondly, what did you set the level of materiality ... which is obviously the benchmark at which you look at making adjustments ... if it's below a certain figure, an adjustment isn't required ... what was the level of materiality for the EBS audit and did you adjust it, we'll say, from '07, '08 on to take account of the increased risks in the ... both the domestic and the financial markets and the international markets?