Mr. Seamus McCarthy:

We have finished looking at the financial figures and we are happy enough with the numbers. The difficulty is around the statement on internal control, which has to accompany the financial statements. There were a number of issues the audit felt needed to be better articulated, and articulated in more detail in the statement on internal control, SIC. Of all these issues that have arisen and are of concern, at least a number of them will certainly need to be discussed and disclosed in the SIC. That is the challenge for those coming in who will have to sign off on that document. They have to be satisfied they understand what it is they are reporting and that it is sufficient and appropriate.