Mr. Stephen Mulvany:

It arose because we sought to do an assurance review of about €1 billion worth of our non-pay accruals at the end of 2020. We took a sample of about €783 million and we got in documents relating to €760 million. Of that €760 million, €56 million did not have sufficient information for us to deem it to be a valid ongoing accrual and a further €28 million was identified as well. Those two figures, less what was relevant to that particular year in 2021 is what leaves you with the €71.4 million there.