Mr. Seamus McCarthy:

What one has here are the accounts of the subsidiary companies of Horse Racing Ireland and Bord na gCon. We audit them on a group basis. While there are separate certificates, the audit is approached in a comprehensive way. Each body is audited and they are quite substantial audits. Off the top of my head, I cannot say how many staff days we put into it, but certainly we are probably looking at a half a whole-time equivalent person in a year each for Horse Racing Ireland and Bord na gCon.