We are talking about foreign direct investment in Ireland. How many companies will be affected? Has anyone done the sum? Certainly it will affect all foreign companies entering Ireland. How many potential or willing non-executive directors are there in Ireland who would be prepared to take on the role? How many non-executive directors are qualified to take it on? I cannot think of anyone I could ask to go on a board and sign the appropriate statements, unless a huge sum of money is to be paid, because it is not worth anyone's time to take on the job considering the potential penalties likely to be involved.