Ms Helena Hanna:

That was on advice from the Comptroller and Auditor General, which we agreed with. We were originally recognising third party debt based on age; that was greater than six months and greater than a year. We included payroll overpayments just to be prudent, although we feel we will recover that debt. As part of our bad debt provision policy, it was felt we should be applying that to all debt and not just third party debt.