The trial of four bankers accused of trying the manipulate Anglo Irish Bank's balance sheets has heard more details of the alleged transfers of billions in inter-bank loans.

Four men - including Anglo's former head of finance, 65-year-old Willie McAteer and John Bowe, 52, who had been Anglo's head of capital markets - are accused of conspiring to mislead investors by using inter-bank loans to make Anglo appear €7.2bn more valuable than it was.

Peter Fitzpatrick, 63, former director of finance at Irish Life and Permanent, with an address at Convent Lane, Portmarnock, Dublin; ILP's former CEO Denis Casey, 56, from Raheny, Dublin; Mr McAteer, of Greenrath, Tipperary town, Co Tipperary, and Mr Bowe, from Glasnevin, Dublin, have all pleaded not guilty at Dublin Circuit Criminal Court to conspiring together and with others to mislead investors through financial transactions between 1 March and 30 September 2008.

The trial continues before Judge Martin Nolan and a jury.