Mr. Seamus McCarthy:

They are weaknesses and where there is a weakness, there is obviously scope for loss to arise. It may not have happened yet, but we are trying to draw it to its attention so it can make changes that would avert any losses. If we find in any of those areas that a loss has actually occurred, we would certainly require it to draw attention to it in its statement of internal financial control and to disclose there has been a loss. However, in the normal way where it is just a weakness, we bring it to its attention and require it to address it before a loss can occur.