To ask Her Majesty's Government, further to the Written Answer by Lord Howell of Guildford on 14 December (WA 175), whether they will place in the Library of the House any legal or accounting advice they have received on the definition of a "contingent liability".

Accounting advice on contingent liabilities for the whole UK Government are provided by HM Treasury's Government Financial Reporting Manual; these are the rules departments must follow in notifying contingent liabilities to Parliament. Specific commentary and advice on the UK's contingent liabilities relating to the overseas territories is available from the 2007 National Audit Office report Managing Risk in the Overseas Territories. Both are already publicly available.