Mr. Jim O'Keeffe:

Before we discuss what happens post sale, we have to return to the point of why we ended up where we are with the borrower. I spoke on this issue earlier and somebody asked if we are getting to the tougher end in regard to this matter. We are, but only because it is tougher to get engagement. We are not reaching the point where it is tougher to put solutions in place. We have been putting difficult solutions in place for a long time, working with customers to find solutions. The issue is engagement. In regard to loan transfers and the risk of the purchaser appointing receivers etc., clearly that is part of the process. It could happen at that point. That process would happen with Allied Irish Bank as well where a borrower has not afforded us the opportunity to restructure the loan.