Mr. Seamus McCarthy:

It did not come out, because if they are consolidating them in their financial statements, then the full financial position can be seen. It is perfectly legitimate and reasonable to have trusts for specific purposes. The point is that somebody looking at the financial statement should be able to see what its financial position is. What I am trying to draw attention to here is that, in Cork, it should have included that in its balance sheet, which it did not.