Mr. Stephen Mulvany:

The figure of 12% includes those who did not respond. There are two big areas where we have technical challenges around responding and they make up about a third of that non-response. We count the non-responses as non-compliant. We accept the point of the C and AG that this is a sample of just under 40% of our total spend because we look at overpayments over €25,000. That means looking at approximately 8,000 or 9,000 invoices a year. We have gone from an annual process that we could not do before 2020 to one we started doing in 2020. It is now a quarterly process since 2022. Every quarter, we do a retrospective self-assessment. It is not completely self-assessment. It is a guided self-assessment and there is an external validation of a random sample which has high-----