John Curran (Dublin Mid West, Fianna Fail)

I do not at all disagree with what Senator O'Toole said, but the point, in trying to bring the legislation forward, is to strike the appropriate balance. We are trying to maintain transparency and confidence in the sector and, at the same time, we have made specific provisions that the identities do not have to be revealed and, more importantly, on the associated issue of the auditor being involved, which was previously addressed. On balance, I want to leave things as they stand. The mandatory five year review exists because the area is quite complex. Obviously, this particular issue regarding "may" and "shall" will be reviewed as part of that, but the balance remains as it is.