Ms Hilary Murphy-Fagan:

I do not think I can explain any further. Each business case was evaluated on its own merit. If it did not make sense it did not go ahead. In fact there was one service area that was looked at with the Department of Finance for banking shared services, and we did a feasibility study but we found that the cost benefit did not stack up so we did not proceed with it. In each case we look at what services could be in the scope and if those services could be provided in a shared services environment with technology, what would the service quality be and what would be the cost savings to the taxpayer if we proceeded. In each and every case, we go through that process. It is a very rigorous, robust evaluation process.