Seán Fleming (Laois, Fianna Fail) | Oireachtas source

I think we said that we would look at the financing of third level institutions separately. No. 4.27, the Carbon Fund received a clear audit opinion. No. 4.28, the National Gallery of Ireland received a clear audit opinion. The gallery has not adopted the provisions of Financial Reporting Standard 30 Heritage Assets. It has not recognised on its balance sheet the cost or value of heritage assets acquired since 1 January 2011. Is that significant?