Ms Si?n N? Raghallaigh:

I think we can surmise, as was pointed out in the report itself, that it appeared to be a mechanism to report the earnings under €500,000. As to who did that, the report factually points out that it straddled two chief financial officers, namely, the previous chief financial officer and the financial officer who started afterwards; in fact, he was there when she was still there during a handover period. Also, there is a dispute, so to speak, as to who is responsible for what.

That is all in the report. It is one person's story versus another person's story. We cannot make assumptions unless somebody says "Actually I should have taken ownership of that". What I had hoped would have happened with the Grant Thornton report was that executives would have owned their mistakes and said "Hands up, that was me." However, that did not happen.