Mr. Darragh O'Loughlin:

There was a voluntary redundancy and early retirement scheme in place in HRI and it was extended to IHRB, as the Mazars report outlines, in 2021. In the scheme rules, there were criteria for calculating how much a person's redundancy or retirement payment would be by reference to their salary and number of years of service. It was those criteria that were used to calculate individual entitlements.