Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I appreciate the point about the figure; I was just chancing my arm to see if the witness would slip it in. I presume that having the money placed in an escrow account cannot happen until the Revenue Commissioners have concluded their calculations of the total amount, that is, coming up with the €13 billion figure and then the interest portion, or is Mr. Cody saying that the process can go ahead without a full calculation on a provisional basis? If we are talking about months here, I am concerned that no money can be put into this account when it is established until that process is concluded.