Mr. John Spink:

I will start and then I will probably pass it over to my colleague, Dr. Lanigan. We are currently using tier 1 figures and they are international averages for what the emissions or sequestration are for various practices or land uses. There is a huge effort going on to get national emissions factors so that we know, for example, how much peat soils in Ireland emit rather than using these international averages. There are a number of projects going on that are mapping the country so we will have much better data. I do not think we will ever get to an individual farm level with measurements but certainly a combination of national emissions factors and data on what is actually happening on farms will get us close.