Mr. Neil McDonnell:

The one where there would be an agreed commonality would be obviously be labour costs. If headcount increases, manpower becomes a greater proportion of cost of business. Labour costs is No. 1 in most businesses, insurance costs is No. 2 in most businesses, although not necessarily in professional services, and then sundry forms of tax, whether corporation tax, commercial rates or whatever, and energy. Thereafter, it really is going to be very sector specific.