43. Never underestimate the length of time or preparation required for completion. As can be seen from Appendix 1 the process to financial close is complex. Once you have settled all of the issues on your documentation there will be rafts of ancillary board minutes, powers of attorney, security documents etc. which require further work and development. The issue of when to enter the interest rate swap will also require careful planning and consideration (clearly in conjunction with advisers). Do not place IPT members or advisers under undue pressure in the later stages - especially if there are still live issues to be negotiated. The deal cannot be signed until all of the documentation is ready. All of which said, the IPT should be looking to its advisers to provide as early in the process as possible a completion agenda and list of completion documents and should - periodically - require all parties to report on progress in developing the various documents. Again, all of the above will be further complicated and the timetable extended by the addition of a funding competition.