Gabhaim buíochas leis na Seanadóirí agus aontaím leo. I thank all the Senators who have contributed. I note what Senators Kelleher and Gallagher had to say in respect of the issue of insolvency. I agree it is really important that we have harmonisation across the EU when it comes to insolvency proceedings. If we are going to be able to do business with other countries within the EU without any barriers, it is very important we are able to have the same rules in order that we can apply insolvency laws in those same …