Mr. Seamus McCarthy:

No, certainly not to that extent. However, there is always a process of challenge from an audited body. What we seek to avoid is disagreement, and certainly disagreement over facts. There might be a disagreement as to the opinion that would be taken about the facts, but we work very hard to eliminate any disagreement about factual matters. As I said, where a different view is taken by the public body, we try to represent that to ensure that when the report is finished, the two sides of the argument are presented. I tried to do that here as well and to represent NAMA's objections. The Deputy will see that those objections are included in the report.