I have been advised that it is the intention of the special liquidators to package and sell the mortgage book as a portfolio. I am advised that the special liquidators are currently devising a process where borrowers, third parties and other financial institutions will be given the opportunity to bid for specific portfolios (or component parts thereof) as part of an open and transparent process. The special liquidators will not be providing an assessment of the disposal price of the IBRC mortgage loan book if sold as one job lot or if broken down into sub portfolios as this could potentially have a detrimental impact on asset recovery from the impending sales process.