Mr. Dargan Fitzgerald:

Because the latter conclusion is of a more general nature whereas some of the specific items that we have highlighted are for the benefit of management to understand items that we may have come across during our testing work. So for clarity, the second conclusion that you read is of a more general nature and rests on the body of work that we have carried out, of which we may find some individual instances, as I think I previously referred to, where we need to report to management that we have come across those matters but they typically will not prevent us from making the overall conclusion in a satisfactory way.