Mr. Des Carville:

The rate per hour is available. We have given this information previously in response to parliamentary questions. The hourly rate is €295 for a partner, €260 for a director, €220 for an associate director, €190 for a manager, €165 for a senior or semi-senior accountant and €95 for a junior accountant. The rate for a trainee accountant is not applicable. We can do something else that is helpful. There are quarter-proved rates. This is one of the things we wanted to get into today. In each of the first five categories, the quarter-proved rate is higher than the rates I have just mentioned, and in some cases substantially higher.