Mr. Seamus McCarthy:

This is something I want to examine in more detail in the section 226 report, which is planned. I talked about it previously. The annual audit does not focus on the issue. We do not examine it in that level of detail. We do not test the commercial analysis. We had a previous section 226 report. At that stage, it was mainly assets that were being sold rather than loan portfolios. In general, the thing that grounds a disposal of an asset is to get a valuation of the asset before one puts it on the market. This is where one gets the reliability from. When something is sold, we look back at the cashflow regarding it. While there would be pluses and minuses, in general, one would not see very substantial departures from it.