Mr. Seamus McCarthy:

There is a little bit of that, but the point is that there are capital projects every year and the learning points are the same. Without prejudicing or prejudging, I suggest it is likely that the root causes of any escalation in costs in this case will be the same as in others. I take Deputy Alan Kelly's point about making a decision at the start on the basis of one set of financial figures, before having to deal with changes in project costs as the project rolls on. The framework should be the same. It should be quite clear why a escalation in costs has occurred and where it has occurred in the project.