Mr. Bernard Gloster:

We manage on a cash basis. We have an allocation for the year and we draw down cash from the Department. If there is pressure on the cash, we have to apply to the Department for an accelerated cash position. Coming towards the end of the year, however, there are two positions. There is the income and expenditure profile, which is a significant piece because it deals with all the liabilities and bills to be paid, and there is a cash position at the end of the year. There is usually a difference between the two because the bills have not caught up with each other.