Mr. Stephen Mason:

This is something we have been doing for a couple of years now so we have a lot of customer information in terms of what is reasonable expenditure. We did look originally at what the Money Advice & Budgeting Service, MABS, was doing. We looked originally at the research done by Trinity College and the Vincentian Partnership. We have looked at what the Insolvency Service of Ireland, ISI, has come out with as well, and we consulted the ISI. What we have are guidelines but what we need to do is sit down and understand an individual customer's circumstances. Some customers, for example, will have medical expenses that others will not have. Some customers will be travelling further to work than other customers. All that needs to be taken into account and it is very hard to say that one customer is exactly the same as another. The detailed process we go through takes that into account. We do have guidelines. We do not apply them too strictly because what we want to put in place are forbearance structures that will work for customers.