Mr. Jim O'Keeffe:

What happens then is that the strategy is agreed and there is a set of detailed policies on how it is going to work, the thresholds, who can sign off and all of that. For what we are dealing with, we need that kind of guard-rail. When we are making decisions on a daily basis, we are not making arbitrary random decisions or reassessing against it. We are making those decisions against a series of policies. We have policies on forbearance and write-offs, etc., that case managers have to review and make sure they are abiding by.

The case manager then fills out a detailed template. The Deputy mentioned a standard financial statement as an example. We would have that type of template across the business for them to fill out.