Mr. Declan Lavelle:

Yes, in terms of the rents that we would look at but in somewhere like Dublin, the scenario would be different. The more commercialised an area is, the more leased properties there are, as in places like Galway city for example. If one looks at Grafton Street or Henry Street, for example, every property is let. However, when one starts to move into rural and provincial Ireland, the balance shifts quite significantly. It has been changing in more recent times but from a revaluation point of view, we have a valuation date and are trying to get picture of what the market is like at a point in time. Some rents are of no interest to us because they are too far removed from that valuation date or are too historical. Generally speaking, we are going to finish up with around 10% of the properties or property transactions out there. As I said earlier, we started looking at around 20% to 25% of rental transactions. Some of those will be related parties of one sort or another. We would normally distil it down to around 10%. As the commissioner said, we then extrapolate from that and apply those valuation levels to other properties that we believe are similarly circumstanced.