Mr. Bernard Byrne:

It will be a general comment. We believe we comply with all of the laws in place. Our objective is to ensure we are compliant and encourage customers to be compliant. We do not offer tax advice and it has not been part of our business structure for quite a while. If we find evidence that people are doing it, it is not part of our policy, but they will be subject to normal internal disciplinary procedures. It is not what we are about and it is not worth trying to target or do. We comply with the law and our objective is encourage compliance.