Mr. Jim O'Keeffe:

I will refer to Ms Duffy's comment on windfalls because that is less of an issue. In actual fact, the biggest issue is borrowers trying to put assets and earnings beyond us during the agreement of the restructure. That is probably the biggest challenge we have. In relation to windfalls, to be fair, clauses have been put in there for good order in the past but it is not something that we have had an issue with over the years.