Mr. Bernard Sheridan:

IBRC is subject to the framework and has been part of this examination from the beginning. It is being put through the same process as all the other lenders, so it is not getting any special treatment. Clearly, it is a different type of institution in the sense that it is being run by a liquidator. The framework being applied to it varies slightly because of the fact it is in a liquidation process. It has to consider all the loan books it is responsible for to determine whether there is any impact on customers. If there are impacted customers, it has to contact them and identify them. It is making progress and we are satisfied with the work it is doing. It is not the case that it is dragging its heels. We are monitoring it closely to ensure it will deliver.