Ms Rosemary Keogh:

Yes. I will give a concrete example. One of our member organisations within the Not For Profit Association has a high take-up of its pension scheme. That will be exacerbated next year when there will be mandatory enrolment to pensions. This particular organisation has calculated that the impact of having to pay that pension contribution in respect of the €1,000 per year increase for each of its employees will effectively double its deficit for this year. While that organisation has been given the first tranche of funding to undertake pay restoration, it cannot do that because it cannot pay the associated pension element. That organisation is now in negotiations with the trade unions to resolve the issue.