What stuns me is that the EC120 ditching in the posting by MARS has been classified as an incident, as are many of the ditchings which occur in the area. Provided that all occupants get out without too much bruising etc. and the aircraft is eventually recovered, this is the norm. If the aircraft is damaged by rolling over after everybody has evacuated, this does not make it an accident as the "flight" was completed as soon as the last person on board evacuated..........