Mr. Stephen Mulvany:

That remains an issue for us. The Comptroller and Auditor General has flagged it and it is one we are working on. We have made significant progress on the community side within the primary care reimbursement service, PCRS. We will be able to record and eventually bill for those costs, other than for those in the pharmacy area where we have a data issue which we are trying to get through with the help of technology.

On the acute side our recording has improved significantly but again we have an issue to get to full billing. While it is a relatively small part of the total, representing as it does approximately €10 million out of €1 billion, it is nevertheless important.