Mr. Fergus Murphy:

I think the auditors were working within their prescribed mandates with regard to accounting standards and I think that we could have a long discussion on accounting standards and how they have evolved and the changes that are taking place now in them to, for example, try to predict more accurately the state and the likely projection of a bank's balance sheet. So, for example, going from incurred loss to expected loss, which IFRS 9 will do in the coming years. But I suppose the auditors and the accountants were working within the strictures that they were in, in terms of the accounting regulations that they had to follow. So, I think that would have probably, Senator, been a large part of it.