Mr. Bernard Byrne:

It is not as binary as that. There is a legal position which we looked at and examined. We made a decision which was that we felt this group was not included. I have explained that the Central Bank engaged us significantly in a conversation on it. In particular, it brought a perspective relating to ambiguous language in other materials separate from that. We gave way to that since it is a competent authority that looks at these things. Whether people like it or not, some of these decisions are finely balanced as to which way one goes and that is why we have ended up in the position we have decided on.