Mr. Seamus McCarthy:

I wish to make a further point. The Deputy's point is well made about hardwiring certain things into it. It might be useful to add to that a definition of a severance payment. Where an employment breaks down and somebody leaves and then decides to take an unfair dismissal action, we are into a legal situation. That is a grey area where, perhaps, somebody leaves this week and is back the following week saying he or she should not have left. That is a very complicated situation. From our point of view, if there is a rule that the value of a severance payment must be disclosed, I do not wish to be in situations where I am arguing with public bodies about whether a settlement is a severance payment. If it is in the space of being related to the termination of an employment contract, we must be clear about what is in and what is out for disclosure purposes. That is my suggestion on the hardwiring proposal.