Mr. Seamus McCarthy:

The last set of audited financial statements that the committee has received relates to 2020. The audit for the 2021 financial statements is not yet completed. We did complete the audit fieldwork and I reviewed it. It was reviewed by the director of audit as well. I cleared it in December but there were a number of issues that had to be dealt with. Those must be resolved before the financial statements are presented. One of them has been resolved and one remains to be resolved. I cannot say yet when I expect the financial statements to be available, but it will be some weeks. Then, obviously, some time will elapse before they are presented. That will relate to the end-of-2021 position, which is obviously unsatisfactory. We should be on the 2022 financial statements at this stage.