Mary Hanafin (Dún Laoghaire, Fianna Fail)

I am not saying that. Any company which is insolvent, has a pension fund in deficit and which has already made the decision to wind up or has yet to make the decision to wind up and has not discharged any of the liabilities of the scheme as of the date of the passing of the Bill will qualify under the provision. I cannot speak about any particular company because obviously there is a process the companies must go through regarding certification and so forth relating to their insolvency.