Mr. Tony O'Brien:

May I respond to that briefly? Perhaps the Chairman will allow the Deputy a little more time so I can do that. In my opening statement, I carry that very phrase in indicating that Deloitte was not tasked with that. I have reiterated it and it is on record in my opening remark. None of this takes away from the fact that if I failed to offer an opinion and if I did not come here with an opinion, the view could reasonably be held that I was not doing my job today, which is to have a view as to whether the service provider needs restitution at this point.