Eoghan Murphy (Dublin Bay South, Fine Gael) | Oireachtas source

It would be treated as a loan to the fund to be repaid to us with interest within two years. The interest would depend on market rates at the time. We would recoup the money that way. The expenditure benchmark is calculated over a ten-year period, which runs from five years previous to the current year to four years after the end of the current year. The loan would be repaid with interest within two years and, as such, would not figure in the expenditure benchmark rule or impact on the deficit.