Mr. Dargan Fitzgerald:

Certainly. I'll probably have to come back to the first part of that question. I'll have to ask to refer to the specific accounting policy - the ... the loans under international financial reporting standards are not, in some sense, reported at a market value in the sense that you mention.

The sequence is, they're recorded at cost, there's an ... a derivation of an effective interest rate but, crucially, the impairment provision is what does exactly what you refer to. If an impairment provision is required, it reduces the carrying value of the loan, which, in simple terms, is typically close to its nominal value ... the amount that was loaned to the borrower. It's the operation of the impairment provision, if any, that brings, in simple terms, that to the realisable value of the loan, which you may have referred to as market value.