Ms Derville Rowland:

We have already shared it. It is something we proposed to the Law Reform Commission in 2017. We are of the view that it is extremely important. We also shared it in one of the measures that we thought was important for accountability and to improve governance in the culture report that was published last year. We have been publicly advocating for that and we are working with the Department of Finance as it will have to bring the legislative measures forward. What we see is that international best practice is pointing towards this as an important way forward. It is something we think would benefit clarity of role and responsibility and improve accountability and decision making because it would not be possible to say that was not my job, that it was somebody else's job. It would not be possible for a business to say that there was confusion about who was doing what. The feedback coming from the UK from the people who work in financial services is that it is helping them to run their businesses better and to be clearer about roles and responsibilities, and that it helps them to do their job better. That is precisely what we want to happen.