Mr. Dónal Clancy:

There is no doubt a substantial part of it is about inefficiencies and exactly what we spoke about here. If we do not receive a bill we cannot pay it and if we did we would be before the committee justifying why we paid without a bill. However, I am interested in knowing about a section of the €100 million, which is the amount with regard to claims that are in the process. Are claims for the public system which are being processed at the time included in the €104 million? I suspect they are.