I met representatives of the auditing standards board in the United Kingdom last week. They are framing legislation very much along this line and the same is happening in Europe. It is misleading to state we are introducing regulations that will raise the bar for Irish companies and put them at a competitive disadvantage with foreign direct investors. That is not the case and I have plenty of evidence to prove this. The American Congress has issued directives on the surveying of the Act and the SEC has taken a decision in the past 24 hours. The commission will make many more decisions like it in the next period. That is where we are going.