Mr. Niall Cody:

No. The state aid decision is the decision. That is where we are at. Ireland has an obligation to follow it and we have remedies through the appeal process. The company also has remedies through the appeal process. From the outset, we have co-operated fully. The company has co-operated fully in the context of the case as well, but the position is different now from what it was during the investigation. The company now has its own standing and has appealed the decision as well. As a regulator, people may not agree with what we do at times, but we do what we do and people can challenge us in the courts. The Directorate-General for Competition is a regulator. It works as it sees fit and the remedy is through the court process. There is an issue, but it clearly is the competent authority in this area. However, that does not mean it is right. Further, it does make a decision. It is a bit like us raising an assessment. If an assessment we raise is not appealed, the assessment is due. That does not make us a court of law. However, if we raise an assessment and it is appealed, we cannot collect it until the appeal is settled. That is as close as I can get to explaining where we are in the process.