Mr. Bernard Byrne:

No. I do not think that has been the case. Collective thinking changes on this over time. Views and positions change. At the beginning, as we have said before, we accept that we were being quite legalistic and bank-centric in interpretation. Some of the original issues that may have emerged back in 2013 and 2014, the issues that would have gone to the ombudsman etc., those findings which were supportive of the bank's position were correct but based on a strict interpretation of the position. What we are saying is that it has evolved and now there is a broader perspective taken in respect of looking at all of the issues associated with it to see on balance where that gets to and I think the position has to balance on the other side. The fiduciary responsibilities to the operation of the bank, the shareholders and the State are associated with getting the balance right between all customers and all the stakeholders. I do not think it is a single issue on which we can ever be absolutely definitive but definitely the approach is much more focused on the overall position as opposed to a strict interpretation.