Fine Gael has accused Fianna Fáil ministers of trying to take away from today's developments at the Mahon Tribunal.
Taoiseach Bertie Ahern faced several hours of questioning about his finances in the 1980s and 1990s.
Fine Gael Dublin West TD Leo Varadkar said the Taoiseach's explanations were demolished today.
Mr Ahern got into angry exchanges during questioning and accused lawyers for the Tribunal of trying to 'stitch him up'.
Mr Ahern said he could not believe the approach being taking by tribunal barrister Des O'Neill.
He said it is simply unbelievable to suggest that he entered into a conspiracy with the AIB to grant him a loan of more than £19,000, if he agreed to lodge the same amount back into the branch at some point in the future.
Mr Ahern has been explaining the conditions under which he received the loan of over £19,000 from the AIB in 1994. He says it was used to pay off his former wife's car loan and legal costs arising out of the separation. The loan was not paid off until 1995.
Mr Ahern's separation from his wife Miriam was completed at the end of 1993 and by December he was beginning to open bank accounts again, he says to regularise his financial affairs.
This morning he told the tribunal he had dealt in cash since his separation because it thought it was easier.
Earlier today he told the Mahon Tribunal that he sees nothing wrong with the fact that he did not open his own bank account following his marital separation in 1987.
Mr Ahern was questioned at length about the reason he did not open an account.
He also told the tribunal about his living conditions when he stayed in a small apartment above his constituency office in Drumcondra in the 1980s.
Mr Ahern told the tribunal that he conducted his affairs in cash because he thought it would be easier. He said it may not have been normal but there was nothing in the law or the Constitution that stated people had to follow the norm.
His wife Miriam continued to operate joint accounts following their separation. 'I was out of the house, it wasn't like you felt you were never going back,' he said.
The tribunal was told staff members would cash the cheques and leave the money on his desk, but occasionally he would cash them himself, at the time he was receiving his TD's salary, Ministerial salary and payment for his membership of the then Dublin Corporation.
He also told the tribunal about the apartment over St Lukes in Drumcondra - he said it was effectively a bedroom. He had a letting agreement with the trustees of the property, which he said involved a nominal amount of money.
Mr Ahern will appear before the Tribunal again this afternoon.
Lodgements investigated
The tribunal is querying Mr Ahern's explanation of the source of lodgements totalling over £116,000 in the mid 1990s.
Mr Ahern has already been questioned about the foreign exchange element of his lodgements.
Now the tribunal wants to question him about his claim to have received money in a series of cash dig outs.
The tribunal says there is no documentary evidence to back this up.
And one of those named as a donor Padraic O'Connor, formerly of NCB Stockbrokers, has denied being involved in a goodwill loan.
The tribunal says Mr Ahern was not in need of whip arounds at the time, his marriage was over for seven years, he was Minister for Finance and had £70,000 in savings.
In the New Year he is due to return to be questioned about the purchase of his home in Drumcondra and his involvement in the Quarryvale development.
Read about Bertie Ahern's evidence to the Mahon Tribunal in September.
Every effort made to co-operate - Ahern
Ahern to face third day at Mahon Tribunal
Ahern cannot recall buying Stg£30,000
Ahern cannot recall driving Larkin to bank
Watch Taoseach Bertie Ahern's interview with Byan Dobson in September 2006
