Mr. Ed Sibley:

Looking at it from a capital strength perspective, the treatment of deferred tax assets has been phased out under the capital requirements regulations. Typically, we look through them in any event on what is called a fully-loaded basis to examine the true financial strength of a bank. In that regard, the capital position of the banks with the deferred tax assets would be sufficiently robust without them. It is not a cause for concern to us from a capital perspective.