Mr. Seamus McCarthy:

The most significant one is No. 4.20 which relates to the national paediatric hospital development board. These are the financial statements for the year ended 2012 and I have issued a qualified opinion on that. The background is that the balance sheet of the development board includes assets valued at €40 million in relation to planning and development for the national paediatric hospital. Arising from the Government decision to change the location of the hospital, the board initiated an asset impairment review of the assets. The exercise had not been completed at the time I issued the opinion on the 2012 financial statements. I understand it has been completed now and the audit of the 2013 financial statements is ongoing. It may be something members wish to note. The other matters to which attention is drawn are ones of emphasis but are relatively routine in relation to health bodies which do not provide estimates of pension liabilities. What I have set out is the only significant one.