Mr. Robert Watt:

Elements of that contingent liability crystalise each year when cases are settled so I do not quite understand. I do not know if the Comptroller and Auditor General has a view. We try to estimate what it will be, like we do with lots of contingent liabilities of the State. Public private partnership, PPP, contracts are an example. There are future payments the State must honour as part of PPPs and they are set out as a liability in the accounts.