Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

Can I just take up the true and fair view, just to get clarity? You're required to audit obviously under company law but, in here case, it was built inside the Act 1989 for a true and fair view.

The question, I suppose, I want to ask is, with the change in ISI 39 in terms of recognising losses from 1 January 2009, did it bring about a delayed recognition of losses after the horse had bolted or did IA 39 have any ... did it change in any way the provisioning of the banks?