Mr. Seamus McCarthy:

They are very common. When we reported on the University of Limerick there were questions around subsidiaries. We have been examining subsidiaries. They are all required to operate to the code of practice for the governance of institutes of technology, or universities as the case may be. The same standards and governance expectations apply. I would prefer not to respond specifically to the report on CIT as I have not had an opportunity to study or examine it in detail. We will be examining the implications and looking for similar concerns in other institutions.