Ms Eileen Creedon:

We are disinclined to write them off. We keep them under review. We would have to come to that point with companies that go into liquidation, but with individuals we are disinclined to do a write-off in that sense. We keep them on a review database and we review them and account for them. We do not, to the best of my knowledge, have a write-off provision; we just keep them under review.