I believe there is scope for choice and that it should be in favour of additional expenditure. At present, the current budget surplus is €5 billion. I cannot foresee any circumstances over the foreseeable future where borrowing for current spending purposes should be countenanced. That should be a hard rule. However, I see no reasons why there should not be borrowing for capital purposes. It should be considered on a year by year basis. The general rule must be to take a multi-annual approach, as referred to by the Minister of State. Expenditure on the roads programme is an example of where this approach might be applied. In this context, there is a need to assess the needs of the economy over the next four to five years, to decide on how much should be spent on the roads programme and to then monitor delivery. Such programmes cannot be left to the whim of the relevant Minister on a year by year basis. To do so runs the risk of failure to deliver and, more seriously, failure to secure the necessary involvement of foreign contractors etc., to ensure delivery.