Mr. John Tierney:

As far as we are concerned, the establishment costs are part of the building of the Irish Water organisation. They are for the creation of an asset which will be determined, as Mr. Dempsey said, in terms of the scale of the organisation, and it will be applied through the consideration of the regulator. As we pointed out in our presentation yesterday, the committee will see what the money was spent on in regard to the creation of the company that is Irish Water, rather than being spent on a consultant who writes a report that is not acted on. This is about building systems which will be in place in future to enable the company to do the work on the asset management system and the capital programme planning-----