Madam, – Your headline “Allied Irish Banks fined record €2 million for overcharging customers” (Finance, December 22nd) has to qualify, at least, as joke of the week. The €2 million must be paid from funding that has been made available to the bank by Irish taxpayers. The very same people who were overcharged, joined by those who had nothing at all to do with this particular institution. – Yours, etc,