Mr. Dargan Fitzgerald:

Understood. And an emphasis of matter arises when a matter so serious as to be necessary for the reader to be aware of it to, in simple terms, make sense of the accounts has, as you say, always been available. It does, under auditing standards, only arise in a particular set of circumstances and so I think it ... in reality, in terms of the critique of financial reporting in the crisis, I think emphasis of matter has probably had a limited application and, indeed, factually has had very limited use. I think that's because of the constraints around its use and the intention for which it was designed.