Mr. Seamus McCarthy:

One of the key things with that was about proceeds from the liquidation of companies where there were excess proceeds. It very rarely happens but sometimes it does and that becomes State property. That is an account to receive that, pending any reclaim of it. Moneys are held there for a period but if, say, somebody is entitled to the proceeds of an estate or something, he or she can reclaim it from that account and after a period, if a tranche of money has not been reclaimed, it is then forfeited to the Exchequer.