Mr. Matt Moran:

Well, the key focus of finance was to record, to take the data from the systems in the bank, and there is a financial method and an allowable method to recognise interest income, and that's what the bank did. And then the bank had a separate function, which provided an opinion as to whether that income, whilst recognised, then should be written down or impaired or a loss recognised. And in a bank, obviously, compared to all other businesses, that's a very separate and distinct function.