Seán Fleming (Laois, Fianna Fail) | Oireachtas source

I do not think this is sufficiently or adequately prominent in the financial statements. I know that the Comptroller and Auditor General has referred to the Minister's accounting standards, but our job is not just to follow how the Minister says we should do our job. Anybody reading the accounts is entitled to assume they generally accord with international accounting standards. Leaving €2 billion off the balance sheet is fundamental and material.