The Mahon Tribunal has heard that Taoiseach Bertie Ahern's explanation for cash lodgements is not backed up by published exchange rates or AIB bank records.
The tribunal heard about a lodgement of nearly £25,000 to Mr Ahern's account and another of nearly £29,000 to the account of his former partner, Celia Larkin, in 1994.
AIB official John Garrett admitted that the first amount would equate to £25,000 sterling and the second to $45,000, according to records and published exchange rates.
This would not corroborate Mr Ahern's explanation that the first amount was made up largely of Irish money and that the second was converted from sterling.
But Mr Garrett said there was a possibility that the bank records were inaccurate and that a special rate was applied to the £25,000 amount.
Gilmartin defends credibility
Earlier, former developer Tom Gilmartin said his credibility is in the best of health as he began his second day of cross-examination at the Mahon Tribunal.
Mr Gilmartin was being questioned by counsel for rival developer Owen O'Callaghan about his initial statements and contact with the tribunal's inquiry.
Counsel Paul Sreenan SC warned Mr Gilmartin that his credibility had a lot to do with the tribunal, and if he said anything untrue on oath he would be guilty of perjury.
He said Mr Gilmartin now admitted he had a brochure of the Quarryvale development when he gave information to solicitor Noel Smyth in 1998, although he previously stated he had not brought any documents.
Mr Gilmartin said he did not regard the brochure as a document and that he could not remember what else he had in his briefcase that day.
Mr Gilmartin also said he was not taking what he was saying too seriously at the time because he had not decided then whether he was co-operating with the tribunal.
And he said Mr Smyth had not advised him that his information would be sent to the tribunal as a statement.
He denied a suggestion by Mr Sreenan SC that he was giving himself 'wiggle room' in his evidence as with his admitted confusion over dates.
Mr Gilmartin said he is 73, had heart surgery a couple of years ago and that these events are not prominent in his mind.
