I am following my hon. Friend extremely closely, but I think that what I suggested was something which, arithmetically, is quite easy to arrive at. One knows the age of the person who is leaving, so that is not a matter of dispute. One knows the salary which he is earning at the time of his leaving, so that is not a matter of dispute. One can calculate the conditions of the scheme which would determine the capital value of the asset, because it is the scheme which the employer operates. One need not even guess what the pension scheme might be. One knows the scheme, the age and the salary. Where does the dispute arise?