Mr. Jim Breslin:

I am happy to look into that. It is obviously an aspect we would have looked at. It would have been looked at in finalising the 2016 accounts and taking on board the view of the Office of the Comptroller and Auditor General. The 2017 accounts have been done since and I would be happy to come back to the committee with a considered position on that. I would like to be as transparent as possible to identify if there was a specific anxiety around that.