Mr. Paul O'Neill:

The important thing is not to rely solely on an audited opinion when making an assessment. Currently, we do not do that anyway. I refer to a comment I made earlier. We try to broaden what we look at. If one looks at Irish contractors, most, if not all, are not listed on any stock exchange and they are not rated. We are mindful we have the audited accounts and it is what else we can do on top of that to ensure the assessment is robust.