Ms Nóirín O'Sullivan:

What I have said is that as well as the ongoing audit that is being conducted by Mr. Kelly, an assistant commissioner is looking at the content of the other report and what has been found today. It is evident that a couple of things need clarity. The company we are talking about was established in 1993. To be fair to Mr. Kelly and the team, they did not have time to go back to 1993 to see what led to the establishment of that company and who was aware of the establishment of that company. Moreover, the legislation in place at the time was a different form of legislation. That is one thing.