notes to consolidated financial statements regulatory tax examinations the firm is subject to examination by the u.s .internal revenue service ( irs ) and other taxing authorities in jurisdictions where the firm has significant business operations , such as the united kingdom , japan , hong kong , korea and various states , such as new york .the tax years under examination vary by jurisdiction .the firm believes that during 2013 , certain audits have a reasonable possibility of being completed .the firm does not expect completion of these audits to have a material impact on the firm 2019s financial condition but it may be material to operating results for a particular period , depending , in part , on the operating results for that period .the table below presents the earliest tax years that remain subject to examination by major jurisdiction .jurisdiction december 2012 u.s .federal 1 2005 new york state and city 2 2004 .
[['jurisdiction', 'as of december 2012'], ['u.s . federal1', '2005'], ['new york state and city2', '2004'], ['united kingdom', '2007'], ['japan3', '2008'], ['hong kong', '2005'], ['korea', '2008']]
1 .irs examination of fiscal 2008 through calendar 2010 began during 2011 .irs examination of fiscal 2005 , 2006 and 2007 began during 2008 .irs examination of fiscal 2003 and 2004 has been completed , but the liabilities for those years are not yet final .the firm anticipates that the audits of fiscal 2005 through calendar 2010 should be completed during 2013 , and the audits of 2011 through 2012 should begin in 2013 .2 .new york state and city examination of fiscal 2004 , 2005 and 2006 began in 2008 .3 .japan national tax agency examination of fiscal 2005 through 2009 began in 2010 .the examinations have been completed , but the liabilities for 2008 and 2009 are not yet final .all years subsequent to the above remain open to examination by the taxing authorities .the firm believes that the liability for unrecognized tax benefits it has established is adequate in relation to the potential for additional assessments .in january 2013 , the firm was accepted into the compliance assurance process program by the irs .this program will allow the firm to work with the irs to identify and resolve potential u.s .federal tax issues before the filing of tax returns .the 2013 tax year will be the first year examined under the program .note 25 .business segments the firm reports its activities in the following four business segments : investment banking , institutional client services , investing & lending and investment management .basis of presentation in reporting segments , certain of the firm 2019s business lines have been aggregated where they have similar economic characteristics and are similar in each of the following areas : ( i ) the nature of the services they provide , ( ii ) their methods of distribution , ( iii ) the types of clients they serve and ( iv ) the regulatory environments in which they operate .the cost drivers of the firm taken as a whole 2014 compensation , headcount and levels of business activity 2014 are broadly similar in each of the firm 2019s business segments .compensation and benefits expenses in the firm 2019s segments reflect , among other factors , the overall performance of the firm as well as the performance of individual businesses .consequently , pre-tax margins in one segment of the firm 2019s business may be significantly affected by the performance of the firm 2019s other business segments .the firm allocates assets ( including allocations of excess liquidity and cash , secured client financing and other assets ) , revenues and expenses among the four reportable business segments .due to the integrated nature of these segments , estimates and judgments are made in allocating certain assets , revenues and expenses .transactions between segments are based on specific criteria or approximate third-party rates .total operating expenses include corporate items that have not been allocated to individual business segments .the allocation process is based on the manner in which management currently views the performance of the segments .goldman sachs 2012 annual report 195 .

Question: as of december 2012 , in years , was the hong kong exam opened earlier than the korea exam?
Answer: no