Ms Derville Rowland:

I could not say. I do not think it would be right for me to comment on offences like theft and fraud from the perspective of An Garda Síochána. Its powers of arrest are a matter for it. We make statutory reports to the relevant agencies as we are obliged to do. We have to meet a low evidential threshold in order to trigger the need for a statutory report. It is not anything like a high burden or standard of proof. Some objective evidence of the issue is required. We would always err on the side of caution in this respect. Even today, we are meeting and opening lines of discussion with the Garda and all the relevant agencies so they can assist us in making our report based on what we know. We acknowledge that they may know things from other dimensions that we do not know.