Mr. Conor O'Brien:

Potentially, that is right but the Chairman should bear in mind that for those expenses to be tax deductible in Ireland, they have to meet certain criteria, the first of which is they have to be wholly and exclusively laid out for the purpose of the trade, that is, they have to be a genuine business expense and they have to be at an arm's length price, namely, the same price one would pay a third party if the third party were licensing that technology to one or if that third party were lending one money. That is the classic-----