Mr. Fergal O'Leary:

The rules are fairly straightforward and should be understood by any business of any size. We give guidance and we continually try to improve that guidance. We will try to make it more clear over the next while. In terms of a small business versus some of the multinational companies, the rules are the same and apply to everybody. It is just that the bigger a company becomes, the more complicated it might seem and that is where a company should get legal advice.