Mr. Seamus McCarthy:

If I could come in on this, it is good practice in financial statements that where there is a contingent liability of this kind, one would try to put an estimate on it. The Department, in note 6.2 of its appropriation account, has put a figure of €99 million as a contingent liability figure at the end of 2011. Therefore, work has been done in this regard. At the prompting of the committee, over the past number of years all Votes have strived to include estimated outstanding liabilities. However, what is not known is the timeframe over which that contingent liability will be met.