One of the reasons I stand at the Dispatch Box is that I am not an accountant. I am not going into waters such as these with the noble Lord when I know his expertise. I merely reiterate the obvious fact that the Government have made it clear that Granite and Granite's assets are not part of this process with regard to law. It is separate from Northern Rock and there has been no transfer of assets since September 2007. The Government are considering Northern Rock and its assets, and they are sound.