David Cullinane (Waterford, Sinn Fein) | Oireachtas source

Let us work on the assumption that the account will be set up in the first quarter of next year, Mr. Cody will have the figures in order and the money can then start to be transferred. The Commission is watching this so it would be good work if we were in that territory.

I wish to refer to the capital allowances. Can Mr. Cody say how much of this relates to intangible assets?