Mr. Gerry Fitzpatrick:

Deputy, I am absolutely satisfied that that opinion was appropriately given. As I explained, the framework for the audit involves looking at a point in time judgment, looking at the available data that supports the directors' view of the financial statement. So they are the directors' accounts ... they prepare them on the basis of assumptions of available data. What we have seen, I suppose, is a fairly dramatic series of movements post-year ends, which were unimaginable in some ... in some respects. But I think in relation to the data that was prepared, the appropriate framework which was IFRS ... the measurement of data and the governance that the board went through and the work that I've done which, I believe, is comprehensive ... that those accounts were ... and those opinions stand as at that point in time and were appropriate.