Mr. Niall Cody:

I will talk about the first issue. The basis of the state aid decision is set out in the decision, but it was also set out in a process that went on probably for two years, beginning with an initial opinion. There is a formal process in which the Commission sets out its interpretation of the state aid rules. It has come up with a decision. There would have been significant interaction and toing and froing between Ireland and the Commission. At the end of the process the Commission came up with its decision, part of which is that, in its opinion, there is state aid. That is the basis on which its decision is based. It has to do with worldwide profits as opposed to the profits attributable to the Irish branch. We have discussed that issue here numerous times and at other committees. The job with which we have been tasked is to calculate the liability that will arise if the Commission's decision is correct, having regard to the detail-----