Company directors must now take responsibility for issues such as health and safety regulations and company law. It is about time, because directors were able to receive fees of between €15,000 and €20,000 from small companies for representing their investors, when all they had to do was to sit at company meetings and not take responsibility. It may seem extreme or over-regulated but it is good that the directors now cannot sit there and look at figures and not give proper professional advice to companies. My company was built on trust and integrity. Without it no other company would deal with us. I am not sure of Senator Leyden's point on the €317,000 threshold.