Ms Niamh O'Donoghue:

We have gone through a process of trying to come to an agreement with an individual on a recovery plan.

Where we are aware that he or she has assets, we will attach, but it is on the basis of the very end of a long process of engagement. We are dealing with a very different entity and a very different issue there, where we have overpaid somebody, to a legal entitlement under the redundancy and insolvency scheme and us having to operate the process that applies there.