David Cullinane (Waterford, Sinn Fein) | Oireachtas source

I appreciate that. I understand the point that Mr. Cody is making that, although this ruling will be tested in the court, it is a decision of the Commission and Revenue can only calculate a figure in respect of the two companies before it on the basis of that decision. I am just surmising that if a similar exercise were carried out on other companies using the same methodology, it is possible that other companies could also have a tax liability. It is possible and, I would say, probable.