Mr. Diarmuid Collins:

Transactions between the foundation and the university are reflected in the accounts. This is similar to the trust fund. Disclosure note No. 28 sets out how the amount that is invested by the foundation is not consolidated. This question relates to Deputy Cullinane's point about taking on liabilities. In any consolidation, due diligence must be done. The foundation is a private company, with its own board and governance model, and there may be liabilities. I am not saying that there are, but we could go hard and fast when consolidating just to be open or we could publish an expanded disclosure note or an appendix.