now, mr. dugan i don't think that you can fairly or honestly say that this is irrelevant, this representation to the public. >> of course i would not say it is irrelevant. >> and it was the result of putting aside the motive for a moment, the result of that retroactive shift. is that correct? >> the original allocation was. obviously the overall numbers referenced would not have been. regional allocation. >> would have. okay. and how do you think this would have read if it said positive contributions from america's and-in switzerland? the thing that gives a different impression to the public that is with the sec said? >> it does not make any difference. the public does not read these things anyway. >> is that what you're saying. >> i think they read it and it is to be correct. i don't think it would have read a significant difference in terms of how the earnings result would have been perceived because obviously it is a much broader, more detailed set of issues. this is one aspect of the regional al

i gather you said, i think, mr. dugan, you don't agree with those laws. >> i think our position is very clear. we are ready to provide any information that we can legally provide. i think that, as you point out, the issue we have is we have two different legal jurisdictions and therefore for us to break the law in one jurisdiction in order to provide that information is difficult for us to do. the most important thing from our point of view, we can necessarily influence these discussions between governments and how to proceed. we are ready to provide any information that we can provide legally, and we do believe that the new treaty approval would actually provide a lot of facility for the irs and for the department of justice to get a lot of the information that they need. >> i have indicated that we hope that treaty will get ratified, but it has its limits. and number of them are that it does not apply to thousands of accounts of people who owe us money. you folks have not been willing to give us more than 238 of those a