We must also look at situations, perhaps also with regard to the Peerless Rugs case, where companies have various arms or branches. It is easy, from an accounting point of view, to show a bad scenario in one aspect of a company's activities and have it as a stand-alone subsidiary company. That company can then be folded and the machinery moved, and business continued in another location. If there is evidence of this sort of activity, there must be strong legislative measures to prevent it taking place.