Mr. Seamus McCarthy:

First, we have the Irish Aviation Authority. This is a new body under my remit, so it relates to the first period of account for the year 2023. It received a clear audit opinion.

Second is the Health Information and Quality Authority. It received a qualified audit opinion for 2023 on the basis that the accounts give a true and fair view, except that they account for the cost of retirement benefit entitlements of staff only as they become payable. That is a standard qualification and provision in relation to health bodies.