Shane Cassells (Meath West, Fianna Fail) | Oireachtas source

That is the point Mr. Soffe was making. To go back to rationale for the application of a 10% discount, Mr. Soffe drew attention to the financial statement of 2013 which, as the Chairman clarified, was signed in May of 2014. Are the witnesses able to categorically state that there is sound documentary evidence, in real time rather than post-dated, from the board where the considerations to which they refer were thrashed out and a resolution arrived at?