Mr. Niall Cody:

We would have highlighted the €350 million to the Department back in June. In the context of the October figures, I remember when Mr. Walsh told me. We reported that based on the indications from our interaction with the large companies. It then became part of the budget arithmetic. I was very conscious of the fact that we had given a figure of €1.1 billion. Much of the commentary was that we had found €1.1 billion. We had not. We did not have that at the time we wrote this letter. A small number of companies paid a significant amount more than they expected-----