Mr. Seamus McCarthy:

We are auditing the account each year but it is a nil account. We have suggested to the Department that it bring in legislation to get rid of the account because effectively there are some balances that are not recovered and it is very unlikely that they will be recovered, and the Department accepts that. I believe the figure is about €22 million that has not been recovered and it is very unlikely at this stage to be recovered so there is no point in maintaining the account but it is still there and therefore we have to audit it every year.