Mr. John Kelly:

I do not think it had been realised at the point at which it was brought to the governing authority. It arose subsequently, and that, in fact, is what brought to light many other shortcomings with the transaction, including the fact that the purchase price approved by the governing authority, €10.9 million, was in fact €11.9 million because stamp duty applied at 10% of the purchase price. That is really what triggered the chancellor’s review.