Mr. Seamus McCarthy:

I think it may be a separate point. What the letter is talking about is decisions that have been made which there might be a question over but which the board cannot revisit, which I think is the point she is making, whereas the fines I referred to when I spoke about the financial statements relate to situations in relation to strategic housing developments, SHDs, where a decision was not made within the statutory time period and an automatic fine was imposed on An Bord Pleanála as a result. The legislation has been changed and the same liability to a fine is no longer there. Obviously SHDs, I think, are not proceeding in the same way.