Mr. Seamus McCarthy:

No, I do not think so. The focus of the report was really to try and be forward looking and to focus on a general issue of reliance on a compliance certificate issued by a representative of the vendor, a person retained by the vendor or a lessor. I felt that the suggestion and recommendation I was making was a reasonable one to avoid a similar situation occurring in the future rather than looking into the rights and wrongs, which are matters for the courts to determine in respect of this specific case.