Louise O'Reilly (Dublin Fingal, Sinn Fein) | Oireachtas source

No, it was not plucked out of the sky or anywhere else. There must have been targets. Someone looked at this and came up with a figure of €346 million, as opposed to €350 million, for example. Perhaps I am being cynical but maybe someone suggested a figure of €350 million and someone else decided to make it €346 million in order to seem more credible.