The second of the functions in respect of which the reserve fund is being developed is to examine the accounts of certain companies for compliance with the Companies Acts. These are all public limited companies and certain private companies or undertakings which meet a threshold of €25 million balance sheet total and a turnover of €50 million. In the circumstances, it is considered reasonable to impose a levy on such companies to fund this aspect of the supervisory authority's activities. However, before any levy is imposed, the supervisory authority will have to establish criteria and submit them to the Minister for approval.