Another point Senator Coghlan made with which I have more sympathy was that a breach of health and safety legislation, for example, might have been reported to the Health and Safety Authority or the relevant regulatory authority. Where a matter is already under investigation by a State regulatory authority, there is perhaps a case to be made that it should not necessarily have to be reported on an annual basis or separately signed off on by the directors. That case, on the face of it, seems to be a good one.