Mr. John Collison:

Yes. I would agree. We have had a long-running relationship with the Comptroller and Auditor General. We get on with his office. We have a very professional engagement. This is, as our Chairman summarised it, a professional disagreement. The Comptroller and Auditor General has his view and we have our view and I am not so sure we will reach a consensus on that. My experience has been that we have always engaged professionally and worked positively together. We have set out our position on this. We exceeded the reserve price we were set. If we were undervaluing this portfolio, there would have been a lot more bidders there at the end clamouring to buy it because they would have recognised or seen this portfolio potentially being underpriced. I do not think it was and only one exceeded that in the end.