A report on the National Asset Management Agency is understood to recommend the new agency manages a larger number of loans.
The report was written by Michael Geoghegan, a former CEO of HSBC, for Minister for Finance Michael Noonan.
There are 780 borrowers whose loans have been acquired by the new agency.
Of those only 180 are managed directly by NAMA and the others are managed by the banks.
It is understood Mr Geoghegan's report says a larger number should be managed directly by NAMA as it will have a bigger incentive to ensure there is a successful outcome in relation to each borrower.
The report also says there is a need for greater skills and more entrepreneurship in NAMA.
