The complainant was one of three people employed in finance roles with the respondent.  She had qualified with the Chartered Institute of Management Accountants.  Her two colleagues were male.  The complainant gave evidence that she always performed well in her role and got excellent appraisals.  The respondent, faced with restructuring in 2010, announced that the three posts were at risk and two new posts were being created.  One of the new roles attracted a salary of €45,000 focusing on balance sheet and the second attracted a salary of €55,000 focusing on profit and loss.  One of the three expressed no interest in the new posts and was made redundant.  The other,