Mr. Declan Doyle:

Typically we looked, and had always looked, at the general industry as the best place. For example, accountants and various other people like that might move in from general industry. Therefore, it seemed to us to be an appropriate benchmark.

As I said at the outset, with the wisdom of hindsight we should have taken more account of the charities sector earlier on. We should have included them in the mix both in Ireland and perhaps overseas because there is a very small pool and there are very few charities of a similar size to us in the Irish market. Needless to say, there probably are people overseas that we could have drawn in but we will be doing that.