Mr. Dargan Fitzgerald:

To answer that question, just to highlight that for each loan selected in our sample we discuss with management the situation of the borrower, the extent to which the loans are fully paid up to date. We also examine the question of whether there is any objective evidence of impairment of the loan. In technical terms that starts with the question of default. Also, if there has been a default there may be a requirement for management to carry out a discounted cash flow analysis and part of the consideration of the residual value of the loan will involve consideration of collateral value. So collateral value is absolutely assessed as part of that set of procedures which assess each loan individually, to assess whether it is impaired or not.