Seán Fleming (Laois, Fianna Fail)
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191. To ask the Minister for Communications, Energy and Natural Resources if he will provide a list of all contingent assets in his Department and in agencies under his Department where amounts can be owed but are not listed in the national accounts as an asset; if he will further provide a full breakdown of each category of contingent assets and the estimated amounts in the category; and if he will make a statement on the matter. [34072/16]

Denis Naughten (Roscommon-Galway, Independent)
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While Public Financial Procedures provide that Government Departments can recognise contingent liabilities in their accounts in certain very limited circumstances, there is no existing requirement to maintain a list of contingent assets; my Department does not, therefore, maintain such a list.

I will ask the agencies under the aegis of my Department to supply any relevant information directly to the Deputy.