Tony McCormack (Offaly, Fianna Fail)

I thank the witnesses for the opening statement. It is great to have the witnesses here. If we look at Europe, and the regulation and red tape we have, I hear from business and farming that we always seem to be the first country to implement whatever has been brought in, whereas other countries do not do so. I would like to know from the witnesses whether I am right in thinking that SMEs with up to 1,000 employees are exempt from this reporting unless something points to them whereby they need to report. How erroneous is self-reporting? What do we regard as an SME? Is it an enterprise with up to 2,000 or 5,000 employees? How many employees are we talking about?