Mr. Dargan Fitzgerald:

Understood. And so ... it might be. I must say in EBS's case it was not an issue that particularly manifest itself in the samples we selected and in the approach that we took. So, for example, if we were seeing that a loan had been appropriately approved it could well be that these ... that either it happened in periods when these exceptions did not take place, or the exceptions - as they are described by the Financial Regulator and highlighted appropriately by the Financial Regulator - they may not have been relevant to the financial reporting. They may not have actually influenced the amount that was recorded as a loan and our audit procedures would have been designed to ensure that the financial reporting of the loan was appropriate.