Mr. Mark O'Mahoney:

The average annually since 2016, from the date we receive a notice of appeal to the date the appeal is closed, which is not necessarily through a hearing as it can be settled, withdrawn or refused, is 353 days. Some cases take much longer than that, and others are resolved more quickly than that. It depends on how complex the appeal is. The more complex an appeal is, and the more issues that are raised in the appeal, the longer it will take for the parties to get ready for the appeal and for us to get to the stage where we can say this matter is now ready for-----