Mr. Conor Verdon:

The only companies reporting this year on what happened last year are the wave 1 companies, which are public interest companies that have more than 500 employees. This goes back to Deputy Hayes’s question. The public interest entities would include insurance undertakings, credit institutions and those with equity listings on the Stock Exchange here. I am aware of the numbers in that category because they supervise the audits of public interest entities. There are 21 companies in that category at the moment. On the companies that were possibly due to come into scope and that are now going to be subject to deferral under the stop-the-clock directive, it is much harder to have exact numbers on those because of the criteria.