All briefing material including memos, background papers, preparatory advice, and minutes of meetings, reports, correspondence, documents and publications provided to the Department of Finance in relation to rules surrounding what constitutes On or Off Balance Sheet expenditure, investments and commitments by the State under European Fiscal rules since September 2015. In addition all advice, minutes of meetings, reports, correspondence, documents, and publications from Eurostat, the Central Statistics Office or the European Commission to the Department of Finance in relation to the rules surrounding what constitutes On or Off Balance Sheet expenditure, investments and commitments by the State under European Fiscal rules specifically with regard to the uses of proceeds from the pending sale of shares in AIB.