Mr. Seamus McCarthy:

It was to see the whole legal case and, if one likes, the legal issues that were raised by the case and the advice on each of those points to be documented in one place. Again, within the framework that we set out, the standard is that use is made of experienced advisers, legal advice is obtained in writing to develop appropriate terms for a negotiated exit and the basis for a severance payment is documented. The "X" there was basically saying we did not see that kind of approach in four or more of the cases.