Mr. Stephen Mulvany:

It is very important. I would like to deal with two things. While I accept that the note later on is in a small point size, it is similar to one that has always appeared. Much more important, in defence of the Health Service Executive, on the first page of the accounting policies, in note 1, we set out very clearly the exceptions from the GAAP. I do not want anyone to think the HSE is in any way seeking to hide it. I cannot comment on policy, but it is policy that this is how it is done. That is a separate matter.