Mr. Paddy Purtill:

Deputy Bruton asked whether Revenue is getting more than the general creditors. The 25% figure is our recovery rate. It is about 40% for our preferential debt and it is lower for the unsecured. Again, it is on a case-by-case basis. There are some cases where we do not have any preferential debt and in other cases, we do. In the cases where we do have preferential debt, we are getting a higher percentage based on the priority of that preferential debt. It is probably in two of every three cases that we have some sort of preferential debt versus the unsecured.