Developer Ray Grehan did disclose his part ownership of a Dutch casino to the National Assets Management Agency when the agency took over his debts.
The developer's name comes up in the documents from the Panamanian legal firm at the centre of a big data leak.
Mr Grehan transferred the quarter share in the casino to his daughter for €1.
In a statement Mr Grehan said his “25.45% interest in the Casino Vastgoed, Amsterdam, was disclosed to NAMA both in my statement of affairs dated 31 July 2010 and in the Glenkerrin Group Business Plan dated 15 September 2010”.
He added the interest was also disclosed to his UK Bankruptcy Trustees in a statement of affairs dated 12 January 2012.
Mr Grehan also said: “Subiaco Limited was incorporated as a vehicle to hold this investment in June 2011 by Beacon Company Secretaries Limited, based in Celbridge, which is authorised by the Department of Justice Equality & Law Reform to act as a trust or company service provider.
“I did not at any time have any dealings with Mossack Fonseca or Marcelino Alvarez Garcia and was unaware of their involvement.
"My sole point of contact was Mr Pat Doyle of Beacon Company Secretaries Limited who attended to all aspects of the incorporation.”
Mr Grehan said the casino was valued at €53m in 2012 with a bank debt of €58m.
Earlier, The Irish Times reported that the British Virgin Islands company had been established by the law firm Mossack Fonseca, which is at the centre of the Panama Papers.
In 2012, Mr Grehan said there was no value in the casino because its debts exceed the value of the company.
At the time, Mr Grehan said he made the transfer because his co-investors were concerned the casino would get caught up in his wider problems with NAMA.
In his statement today, Mr Grehan said he surrendered his "interest in the investment" with the knowledge and consent of his bankruptcy trustees and that "Neither I nor Subiaco Limited nor any member of my family received any payment or benefit for doing so".
It has emerged that a Lucan-based firm called Beacon Company Secretaries dealt with Mossack Fonseca to set up a British Virgin Islands company for Ray Grehan.