Tom Hayes (Tipperary South, Fine Gael)
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Question 412: To ask the Minister for Enterprise, Trade and Employment if all the rules have been adhered to with regard to payment in a receivership issue (details supplied). [14490/06]

Michael Ahern (Cork East, Fianna Fail)
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I previously responded to the Deputy about this matter on 21 February 2006. As previously stated, the company went into creditors voluntary liquidation on 15 December 2005. The circumstances of the liquidation will be addressed by the liquidator in his report to the Director of Corporate Enforcement in accordance with section 56 of the Company Law Enforcement Act 2001. The timeframe for this report is within six months of the liquidator's appointment, which in this instance is mid-June 2006.