A senior banker with AIB told the tribunal that the facts surrounding a lodgment in October 1994 as explained by Taoiseach Bertie Ahern, did not fit with the bank's records.
Philip Murphy, a former assistant manager with AIB O'Connell St, Dublin, also told the tribunal he had no memory of receiving a suitcase of cash from Mr Ahern's former partner, Celia Larkin, in December 1994. Mr Murphy dealt personally with Mr Ahern's dealings with the bank.
Mr Ahern told the tribunal in a private interview in April, that an October 1994 lodgment he made of £24,838.39, was made up of £16,500 and a sum of sterling.
He told the tribunal the £16,500 came from four friends: Paddy Reilly (£3,500); Joe Burke (£3,500); Barry English (£5,000); and Dermot Carew (£4,500). He said it was a goodwill loan and he was certain as to the amount.
Mr Ahern told the tribunal the remaining element of the lodgment was a sterling amount he was given at an event in Manchester. He said it was in large notes and was approximately stg£8,000.
Henry Murphy SC, for the tribunal, said that when £16,500 was subtracted from the amount lodged in October 1994, the remaining amount represented what was received for the sterling. The witness, Mr Murphy, agreed.
Mr Murphy (counsel) said the Irish punt figure that represented the sterling could not be converted into a round figure sterling amount using the exchange rates operated on the day in question. The bank does not accept sterling coins.
"Doesn't it follow from that, that no sterling sum, added to £16,500, can give you the lodged sum?" counsel asked. The witness agreed it seemed so. Counsel said: "It doesn't add up, isn't that right Mr Murphy."
Mr Murphy: "Yes."
Counsel said it was a "mathematical fact" that when one of the sterling exchange rates in operation on the day (1.0063) was applied to the amount lodged, and a £5 commission charge was deducted, the figure arrived at was stg£25,000. As a banker of 40 years, Mr Murphy was asked what the chance of that occurring was?
Mr Murphy said it was possible the amount lodged was £25,000 sterling but he did not recall taking in £25,000 from Mr Ahern.
The tribunal heard that Ms Larkin's solicitor, in a letter received by the tribunal yesterday, had said that in December 1994 she was asked by Mr Ahern to collect a suitcase from St Luke's containing money, and deliver it to AIB O'Connell Street. She did so. The suitcase held money belonging to Manchester based Michael Wall.
Mr Muphy said this could have happened but he did not remember receiving the money from Ms Larkin. "I have a vague recollection of something," he said. The witness was asked if the money might have been dollars. Mr Murphy said: "I don't recall any dollars at all." The tribunal has heard that the Irish punt amount lodged equates to $45,000 on the day. Mr Ahern has said the money lodged was sterling.
Through her solicitor Ms Larkin has also told the tribunal that in January 1995 she collected cash from AIB O'Connell Street at the request of Mr Ahern. She collected the "bag or parcel" containing the money from Mr Murphy. Ms Larkin said she presumed the bag contained £50,000 withdrawn from a deposit account.