Mr. Darragh O'Loughlin:

When we received the letter from the Minister advising us that he was lifting the derogation, the implications of that were clearly that his wish was that the financial statements in front of us would contain the relevant disclosures. It placed us in a difficult position legally because the contract of employment of the individual in question did not contain any provisions providing for publication of his terms and conditions.

Under GDPR and the payment of wages legislation, individuals have a right to privacy, save where they have waived or contracted away that right.