Mr. Philip Kermode:

Made by the revenue authorities in each of the jurisdictions. It is a ruling. By that ruling, the risk is that state aid was given. That is the logic behind it. It is based on the fact that this time last year the Competition Authority started to look into the question of rulings in general, sought information from the Irish authorities, received information and on the basis of that information decided to open this formal investigation. That is a part of the formal process. Up until now they had been seeking information. To take the matter any further a formal investigations is required.