Mr. Paul McGowan:

We would have received a submission from Bord Gáis which would have identified basically at line item level. By line item level, I mean customer billing, customer service and other line items in terms of establishing the business. Over a couple of meetings, we would have discussed that and ultimately, formed a view as to whether or not those costs were reasonable and could deliver benefit. Again, I stress that this was necessarily high level given the short time-frame over which it was carried out, which was why it came with the caveat that they appeared reasonable but that a further analysis was required. Given that we have been getting the functions appropriate to economic regulation in terms of looking at water charges and water charges structures, we are now in a position to carry out that full analysis.