asked the Minister for Finance if he will give details of the number of share option schemes approved to date under section 10 of the Finance Act, 1986, distinguishing between Irish publicly quoted companies, Irish private companies and companies which are subsidiaries of foreign multinationals.

I am advised by the Revenue Commissioners that the number of share option schemes approved to date for the purposes of section 10 of the Finance Act, 1986 is 49. Of these, 24 are listed in the Irish Stock Exchange Official List, one is an unlisted Irish public limited company, eight are Irish private companies and 16 are subsidiaries of foreign companies.