Mr. Paul O'Neill:

I do not see how we could discount an audited opinion that came out on that basis but we will certainly be mindful of what will come out of the UK in that respect. One factor we may consider is, for example, on the date of signing, to look for more detailed directors' statements and reports on the solvency of the company, the banking covenants and the cash position to try to get a clearer view from the company. The caveat is that it comes from the company. It is not independent verification. We are mindful of broadening the scope and finding different ways we can improve the analysis.