Mr. Bernard Byrne:

From our point of view, the correct interpretation is that, as part of the Central Bank's programme - which has running for a long period - a very detailed and procedural set of work needed to take place. We completed our work and KPMG completed its work. Ernst & Young carried out a review and discussions took place with the Central Bank. That is the basis on which decisions are made. It is not on the basis of extraneous issues or the extent to which those issues are brought to bear by others. Perhaps they are of relevance but our process is based on the Central Bank review. We comply with that process.