Mr. Raymond Byrne:

We are also saying that that is one part of the puzzle. The second part of the puzzle is tidying up the rules on corporate and senior management responsibility. As the commission's analysis shows, one of the present problems with corporate criminal liability is that the rules that appear to apply would make it almost impossible to convict a big corporate entity of any serious crime, whereas the proposals the commission is making concern a system in which there is a so-called paradox of size, whereby small corporate entities have been prosecuted and convicted in the past but, ironically, we have not prosecuted large corporate entities. The individuals have been prosecuted.