Mr. Niall Cody:

Yes, it is voluntary. There is great co-operation but the reality is that one can see when a company is doing its quarterly or six monthly report, and it misses its own forecast targets. There is volatility in corporation tax receipts with the small number of companies that have such an influence, and we have discussed this at length. A company can be significantly out and this can have an impact if it is one of the big companies.