Ms Marie-Claire Maney:

We have carried out our own statistical analysis of that. We have updated Chapter 14 of the Comptroller and Auditor General's report, which contained an analysis of that. On reviewing all appeals that have been closed since 2016, we can state the average time is 15 months. Obviously, those cases that we have spoken about put the average out of kilter, if that does not sound mathematically incorrect. Those cases that are consolidated and are on hold, like the case we have spoken about involving €1.6 billion which was on hold for several years, will put the figures out of kilter.