Ms Eileen Fitzpatrick:

Our approach to this would be to look at the overall finances of the company. Over time, we will be creating peer group comparisons. For instance, we have some peer group information on Coillte as it happens and this would tell a lot in respect of a company's cost structures. However, that is a five-year job, if one likes. It is to make sure that when one is comparing Irish semi-State companies with other similar companies, one is choosing an appropriate peer group and that one's comparisons are on a like-for-like basis.