Mr. Seamus McCarthy:

No. If there was a situation that had persisted for a particular length of time, let us say for instance that we are talking about a capital project, the initial spend was in 2010 and when we look at the case again in 2011, we have concerns, we can then look back at the history of the project. We would do that and as a matter of routine we would report on the overall evolution of a project. A comparable example might be the look back at the Dublin waste treatment facility, in which one is looking back at the full history of the project to see what actually happened, what happened at the point of specification and so on.