Seán Fleming (Laois, Fianna Fail)
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71. To ask the Minister for Justice and Equality if she will provide a list of all contingent assets in her Department and in agencies under her Department where amounts can be owed but are not listed in the national accounts as an asset; if she will further provide a full breakdown of each category of contingent assets and the estimated amounts in the category; and if she will make a statement on the matter. [34080/16]

Frances Fitzgerald (Dublin Mid West, Fine Gael)
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I wish to advise the Deputy that as my Department does not prepare accounts under the accruals convention, the question of recognition or accounting for contingent assets does not arise.