Mr. David McGill:

It does not create an offence. It is a regulatory breach rather than a criminal offence. There are administrative sanctions set out in the directive that we must apply as a State. They are two types of entities, one of which is an essential entity. Essential entities are entities that are much more critical to our infrastructure and society. They are important entities. They are much more highly regulated and subject to sanctions of up to 2.45% of their global annual turnover, or €10 million, whichever is greater. The management boards of those entities can be held personally liable for-----