We have yet to learn the identity of most of the Ansbacher depositors. But from what we know so far, those involved with Ansbacher were mainly people with close links to Mr Traynor himself.

The most detailed list yet of people and companies linked to the Ansbacher deposits - and extensive new details on how the system worked - were presented in the affidavit of the Tanaiste, Ms Harney's official to the High Court on Wednesday.

It also further outlined the extent of the involvement of financial institutions such as Irish Intercontinental Bank (IIB) in transactions which disguised the money trail and which were designed to maintain a veil of secrecy over the deposits.

Many of the individuals and companies mentioned in the affidavit are linked, often through common directorships, and most are linked in one way or another with Mr Traynor, including, of course, the CRH directors.

The affidavit goes into considerable detail in outlining the way that Mr Traynor arranged loans, using the funds in the Ansbacher deposits to guarantee these loans in what is called a "back to back" arrangement.

In one case, that of Martina Investments, it shows that Ansbacher (Cayman) effectively arranged for IIB "to lend to the Irish borrower his own offshore deposit for a 1 per cent virtually risk-free margin".

While this case has not been previously mentioned, the affidavit also shows a number of back-to-back loans secured on deposits placed in Guinness & Mahon (Ireland) and in Ansbacher were provided to more familiar Irish residents and Irish companies.

The facility letters, issued by Guinness & Mahon (Ireland) (GMI), later Ansbacher (Cayman), failed to refer to the details of the cash deposits provided as security. This was done to ensure the accounts did not come to the attention of tax authorities.

The affidavit cities as an example a loan from GMI in 1977 to Lily Securities and Taurus Securities, secured by blocking deposits of Yale Securities in coded accounts in GMI. Yale Securities is a Cayman company, the beneficiary of which "appears to be a former director of GMI".

Mr Traynor effectively ran GMI for many years up to his retirement from the firm in 1986.

During the 1990s, Yale provided a deposit which served as the primary security for a loan, originally for £2 million sterling from IIB to Lyndon Properties. In this week's affidavit, Lyndon was said to have a negative net worth of £3 million.

Lyndon Properties was ultimately controlled by a former director of Guinness & Mahon (Ireland), who presumably was also its beneficiary. The loan facility was secured on a cash deposit provided by GMI to IIB.

However, illustrating the efforts made to leave no paper trail leading to the deposits, an IIB facility letter of January 28th, 1991, failed to refer to the security provided by the cash deposit. Instead all indebtedness or liability of the borrower to IIB was to be secured by the guarantee of businessman Mr Clayton Love Jnr, a director of Lyndon. This was done at Mr Traynor's request. Mr Love has said he was not an Ansbacher depositor.

From 1991 to 1997, IIB provided loan and guarantee facilities of up to £24 million sterling to Irish individuals and companies, which were secured on cash deposits provided by Guinness and Mahon.

Two companies - Carlisle Trust and Alstead Securities - accounted for £17.5 million of this. These companies were run by Mr John Byrne, the wealthy property developer who was a close friend of Mr Haughey. Mr Traynor, also a close friend and associate of Mr Byrne, was on the board of both companies.

Carlisle Trust had an original facility of £6.2 million sterling, secured on a cash deposit from Guinness & Mahon. In March 1991, IIB was asked to refinance the GMI facility. The primary security was a deposit of equal amount being placed with Kredietbank by the company over which Kredietbank would have a charge, which would secure the provision of their guarantee to IIB.

The facilities under this loan agreement were provided to Carlisle Trust, Dublin City Estates, Alstead Securities and Endcamp. Dublin City and Endcamp were also companies connected with Mr Byrne.

Any combination of these were entitled to draw down the loan.

The initial drawdown was to Carlisle (£2.8 million) and £3.3 million to Endcamp.

An IIB memorandum showed that security for the loan was to include joint and several guarantees of Mr John and Ms Ciara Byrne.

Providing another link, the Moriarty tribunal has already revealed that a number of payments from donors to Celtic Helicopters, run by Mr Ciaran Haughey, a son of Mr Haughey, were channelled through Carlisle Trust.

Among the directors of a number of the Byrne companies was solicitor Mr Anthony GoreGrimes, another close associate of the property developer.

Secretarial services to many of the companies was provided by Management & Investment Services (MIS). Two MIS directors, Mr Samuel Field-Corbett and Mr Brendan Hogan, were directors of Taurus Securities and Lily Securities, two other companies mentioned in the affidavit as being the recipients of a loan secured by deposits held in coded accounts in GMI. The loan was secured by deposits in the name of Yale Securities, the beneficiary of which appears to be a former, unnamed, director of GMI.

It has earlier emerged that Mr Field-Corbett was a director of two companies used to buy Mr Haughey's Dublin home and his island off Kerry and that his company held shares for Celtic Helicopters. Mr Field-Corbett's office also stored documents relating to the Ansbacher deposits for a period in the mid-1980s.

Another to benefit from a loan was Dublin estate agent Mr John Finnegan, who was given a loan of £1.8 million in December 1988. The affidavit said it was to him or his interests and that the loans were "adequately secured". It emerged that adequately secured meant "cash backed".

Mr Finnegan could not be contacted last night.

The affidavit also showed that, in 1991, IIB agreed to provide a £60,000 guarantee to Mr Conor and Ms Jacqueline Haughey, in favour of Bank of Ireland in respect of overdraft facilities provided to the Haugheys. IIB included a provision that Ansbacher should secure the loan by a lien on a deposit of at least £75,000 sterling to be placed with IIB. However, Mr Traynor wrote to IIB and asked them to delete the security reference, which was duly done by IIB.

In a statement last night, Mr Conor Haughey denied ever having any deposits with or loans or overdraft facilities from either Ansbacher or Irish Intercontinental Bank. He said that, in 1992, he had arranged for bridging finance through the Bank of Ireland in Malahide while building a house. The late Des Traynor had arranged to have his loan guaranteed by IIB, he said and the bridging loan was repaid when the full mortgage came through.

The affidavit also refers to Ms Joan Williams. Ms Williams was Mr Traynor's long term personal secretary and moved with him when he went from Guinness and Mahon bank to Cement Road stone Holdings in the mid-1980s. She was the authorised signatory for at least some of the accounts. The affidavit points out that Ms Williams stated to the authorised officer that Mr Traynor regularly asked her to cut the name and address of the company, and the account number, off a substantial number of memorandum account statements which he then sent to his Irish clients.

The other key figure in running the deposits was Mr Padraig Collery, a banker and computer expert who helped Mr Traynor operate the Ansbacher deposits. When Mr Traynor died in 1994, Mr Collery took over some of his work regarding the accounts and himself held close to £500,000 in Ansbacher (Cayman).

The affidavit also mentions the Doyle Hotel group, which had an account with Guinness & Mahon. Mr Traynor used to have lunch in the Burlington Hotel most days. Mr Traynor was a trusted adviser to the Doyle Group, whose finance director Mr George Carville told the Moriarty tribunal that they would "ring Des" and he would sort things out with "simple solutions."