Mr. Frank Allen:

I am coming to that. More generally, there are strict policies in place on corporate entertainment, people availing of it from contractors and its provision. The procedures are in place, and they are communicated and audited. With regard to the detail, I have never participated in any way in any sort of corporate entertainment of the variety in question. Therefore, I do not know the detail. I have never completed a form but I know there are detailed procedures in place and more to the point, I know they are audited on a regular basis.