Mr. Michael Buckley:

Well, traditionally in banking, you know, people working in banks know that there are good times and bad times, and that there are cycles, that there are lending cycles. And the old way of dealing with all of this was in the good times, you put aside money for the bad times. And what this was doing, essentially, this new accounting standard was saying, "No, you can't put away money in the good times to help you deal with the bad times".