asked the Minister for Industry, Commerce and Energy if he will (a) identify the capital advances and loans in the Bord na Móna accounts for 1977-78 "where the loans have been repaid and assets fully written off" and where the "annual loan charge has been continued" and charged against revenue, including also (b) the approximate amount in the 1977-78 accounts attributed to this "extended" or "double" charge, (c) if the Government pays loan charges on loans which have been fully repaid, (d) the source of the authorisation for the "double charge" and (e) if this system has been authorised for other public bodies and local authorities.

I would refer the Deputy to the published accounts of the board. The capital account shows the total amount of redemptions to date. The charge involved in transfer to reserves in respect of repaid loans and assets written off is shown in note 3 (a) to the account under the title Reserves—Renewals and development. The procedure adopted by the board is a normal commercial procedure and is equivalent to raising a similar charge elsewhere in the accounts for depreciation reserve. There is no question of a double charge.

I do not propose to ask the board to identify further the particular advances involved as the accounts are in a form complying with statutory requirements and whose format was approved as late as 1976.

The matters raised by the Deputy under (c) and (e) of his question are not my responsibility.

11.