If in its future business plan Northern Rock has any transactions with Granite, then of course Granite will appear in its accounts. That is for Mr Sandler to reach decisions on knowing full well the situation and the past history of his company. But if the present situation obtains—and it certainly applied to Dolerite—and there are no transactions between Northern Rock and Granite, then Granite will not get much of a mention in Northern Rock's accounts in the future. That is the only answer I can give the noble Lord.
In any case, that is not an issue for the Government; it is an issue for the board, which takes responsibility for the presentation of its accounts. Otherwise, the noble Lord would be asking for the Government to interfere in a specific way when the whole point of our operation is that we should be at arm's length from it.
However, the noble Lord has succeeded in ruining my plea, which I was going to give in full peroration in the hope that the noble Lord would draw the amendment having heard the Government's case.