Tony Killeen (Clare, Fianna Fail)

I should have explained that point. The definition of "undertaking" is a legal entity, such as a company, partnership, co-operative, trade union, friendly society or charity. The definition of "establishment" is a distinct physical entity, such as a factory, branch office or retail outlet, which is part of a larger legal entity. An undertaking is a familiar concept in Irish law and is used in the Competition Acts. For example, an undertaking with 400 employees might have many branch offices or parts, each of which would be an establishment with fewer than 20 employees. In that instance, the undertaking has a requirement under the legislation which its many establishments might not have had.