An AIB foreign exchange expert has told the Mahon Tribunal it is speculation to say that money lodged by Celia Larkin resulted from a conversion of $45,000.
John Barrett also said that without specific records of the lodgment made by Ms Larkin in December 1994 it was impossible to say what currency was involved.
The tribunal has heard the lodgment could not have been the result of Stg£30,000 as claimed by Taoiseach Bertie Ahern, as records show only Stg£1,900 was converted in the O'Connell St branch that day.
But Mr Barrett, under questioning by Colm O'hOisin for Mr Ahern, said there could have been a mistake by a bank official in transcribing records.
He said on previous occasions officials had failed to properly differentiate between currencies.
And he said he told the tribunal of the possibility of a mistake but this was not referred to in its opening statement.
Chairman Judge Alan Mahon will rule tormorrow on whether the individual who produced the sheets will be made available for cross-examination.
Gilmartin denies being caught out on lie
Earlier, Tom Gilmartin denied being caught out in a blatant lie in his allegation to the Mahon Tribunal that Owen O'Callaghan fixed the line of the tunnel under the river Lee.
Mr Gilmartin claimed Mr O'Callaghan told him in 1988 that he arranged the route to suit one of his developments. But the tribunal heard no decision had been made on the route by 1990.
Mr Gilmartin claimed when he first met Mr O'Callaghan at the Royal Dublin Hotel in December 1988 he had told him he had just come from a launch connected to the Lee Tunnel and had fixed the line to suit his development at Mahon.
He said Mr O'Callaghan told him there were a number of dignitaries at the launch but was mistaken in saying that Albert Reynolds was there and that it was the then Taoiseach Charles Haughey.
In answer to Paul Sreenan SC for Mr O'Callaghan, he said he had not corrected this error in his testimony which had been repeated in the High Court and Supreme Court because he had not noticed it.
Mr Gilmartin also admitted that he made a slip up when he told a solicitor in 1998 that his first meeting with Mr O'Callaghan had been in Buswells Hotel.
Mr Sreenan put it to Mr Gilmartin that Mr O'Callaghan did not buy the shopping centre site at Mahon until 1997 through public tendering.
Mr Gilmartin denied being caught out in a blatant lie and said he did not know anything about Cork at the time except for what he had been told by Mr O'Callaghan.
Mr Sreenan put it to Mr Gilmartin that he had driven through the tunnel, seen the Mahon development and could not cope with Mr O'Callaghan being successful while he was not.
Mr Gilmartin said he was not jealous or envious of anyone.
