Mr. Neil Pakey:

Yes. Due diligence includes all professional fees. That includes property evaluation due diligence. Given the 52 estates, 400 plus properties and some of the assets having their own liabilities, it was very necessary to get a very close handle on what was coming into the group. That accounts for €260,000. I will now turn to the rest of the breakdown. We had other professional fees including taxation advice at €50,000. Legal costs totalled €170,000. That covered not only the memorandum and articles of association of a new company and legislation, but also an examination of all the contracts, the change of name and so forth. There was no legal person transferring with the Shannon Development people so we had to go outside for support in that area. We had a project manager who cost €50,000. That totals what might be classified as consultancy or professional services fees. On the rest of the breakdown of the €1 million, €130,000 is for relocation costs of Shannon Development staff and employees to the new company. Some of that concerned the IT equipment required and upgrading of some of the tools. IT costs totalled €130,000. We had a €130,00 provision for signage, given all the sites with Shannon Development logos, signs and so forth. We would have included a small amount for branding.