Mr. Seamus McCarthy:

Could I make a point that might relate to due diligence and so on? Waterford Institute of Technology deviated from a template issued by the HEA for the format of accounts for institutes of technology. It had a different structure for the provision of campus services by companies. The results were not consolidated. Once the 2014 financial statements have incorporated all that in a standard format, certain issues may come to the surface but a line should be drawn under some of these issues to a certain extent. This may make the due diligence process a little easier.