Mr. Stephen Mulvany:

The underspend is recorded in the Vote on a cash basis. It is behind the figure of €116 million which is an income and expenditure figure which is on an accruals basis. I am not saying it is a reconciliation, but if we take one month's worth of accruals and one month's worth of payments in a €16 billion system, in which we have a figure of €3 billion or €4 billion in a period of three or four months, we can start to see why we have differences. The way cash may be profiled and the way the budget may be profiled will be part of the difference, too. It can be reconciled at an overall level, but the HSE systems operate on an income and expenditure basis, while the Vote is based on cash. We are not quite comparing apples with apples, but we can reconcile it at a high level. It is difficult to do it verbally here, but we can set it out.