Ms Catherine Heaney:

I cannot answer specifically because I do not know the minute detail. As the Chairman appreciates, I am quite fresh to the role. We have just appointed our finance and risk committee in the past fortnight and it will meet in the coming week. I have proposed that it examines the oversight function, how our accounts are put together and the resources used to prepare our accounts. This will all be part of its remit. I would not like to offer an opinion when I do not have the adequate information to hand. If I am given a small amount of time to settle into the role and put our processes in place, I will be happy to report back to the committee on the matter.