Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

There is no advice from Europe to the effect of the Deputy's comment but, of course, within the Irish banks, there is always the potential for a rearrangement of provisioning. We have the CoCos within the banks and so on. After profit sharing and private funds, rearrangement of provisioning by the use of CoCos and so on would be the next step in the process. As I have said, I do not want to give rise to speculation about something about which we will have no information until the stress tests take place.