Mr. Brian Cowen:

Well, you had them here, again, far more qualified than I to be able to answer that question. There is no doubt that changes in international accountancy regulation, it appears, in terms of treatment of losses or potential losses or how you identify losses and when you identify them, this seems to all have had some impact, it appears to me, looking at it, as to what attitude they took in relation to a given set of circumstances. You've had them here and I'm sure you've cross-examined them and scrutinised them very strongly on this point, but, it is very concerning to me that we were in a position where we did not have true position of the banks at the time we had to make decisions. And that was on the basis of professional people saying, "This is the situation, they are solvent", you know, they are ... you ... so, what ... what that impact that may have had on our decision-making, I haven't fully considered, but I'm just making the point that these nuances are important when it comes to crisis management.