Mr. John McDonnell:

We would seek ... we would apply two types of testing. We would apply targeted-type testing and then we would test the balance that ... the remaining balance. We would focus our audit approach on the risks inherent in the book so while we wouldn't necessarily go for big loans but we would focus our sample, if we're testing for impairment, on loans that are more likely to have risk factors, thereby they could be impaired, but we would also look at other loans. So, it would be across the whole, the whole population, focused in on where we perceive the more material risk. And the reason we do this is because the purpose of an audit is to focus in on risks and material misstatements, so all our auditing focus is always focused on where there is more likely to be a risk of material misstatement.