Mr. Tony O'Brien:

There are two types or arguably three types of things that give rise to additional expenditure above that which was originally envisaged. We categorise them as, first, things that are within our direct control. In this category, we are referring to areas where it would have been possible to make the decision to turn off expenditure but, for whatever reason, we did not do so. Then there are other areas which relate to schemes under which there is a statutory basis of entitlement and where we could not make the decision to turn off expenditure, such as with the medical card scheme and so forth. The third area is where, in the Estimate that was provided and consequently in our service plan, there was an anticipation of the effect of a certain negotiated provision or legislation that did not come into effect and, therefore, costs arose that it was envisaged at the start of the year might have been avoided. We see things in those three categories.