Mr. Ronan Gill:

There are differences of interpretation of fact between ourselves and our trade union colleagues. We have believed that the right way to deal with this is to get an agreement on the facts. There is a proposal that some independent person would arbitrate in that regard and we are willing to support it. If we cannot agree directly with the trade unions, we suggest that be done through a nomination by the Workplace Relations Commission. That may be a way the scope of whatever further legal reviews are required could be determined. We have a commitment that is sitting before the Workplace Relations Commission since last October to fund independent advice for the trade union group. Our policy has been to look for agreement, work our way through the process within the Workplace Relations Commission and, in the meantime, fund the schemes in accordance with the statutory instruments, acting on actuarial advice.