Seán Fleming (Laois, Fianna Fail) | Oireachtas source

The witnesses from the Department get the point I am making. With regard to my next point, it will not necessarily affect the 2018 accounts because Caranua is in existence for 2019 but when we come to the 2019 accounts, knowing that it will be wound up within six months of year end, it cannot possibly prepare them on the basis of a going concern because it will not be a going concern for the following year. The accounts being prepared by Caranua in two months' time for the end of this calendar year cannot be prepared on the basis of Caranua being a going concern.