prudency wes discussed friday think merit arguments regarding release prudency north america however may alter way articulate relative liquidity positions banks ratings agencies de facto saying balance sheet income statement reflect ability liquidate gas power north america mid adverse effects may true typically types institutions see result liquidating much liquid portfolios e believe perfect liquidity believe satisfy accounting credit considerations maintain ability calculate orderly liquidation negative pricing scenario basically multiple horizon var liquidating position showed moody last month main difference resulting number hit p l opposed reserves long way saying think would good idea discuss prudency methodology rac treasury finalized course action ted