Taoiseach Bertie Ahern declared building society savings of £5,000 to AIB in 1995 when he actually had in excess of £32,000, the tribunal was told yesterday.
At the time, Mr Ahern was "regularising" a loan for almost £20,000 taken out in December 1993 to cover legal costs related to his separation.
Philip Murphy, assistant manager at AIB in O'Connell Street, Dublin 1993, was questioned about his dealings with Mr Ahern while he was minister for finance in 1993 and 1994.
An application form, filled out in May 1995 to regularise the loan, included a financial declaration in which Mr Ahern said he had £5,000 lodged in the Irish Permanent Building Society (IPBS).
However Henry Murphy SC, for the tribunal, said that at the time Mr Ahern had in excess of £32,000 in his IPBS account.
Mr Murphy also told the tribunal he now believed he did not fill in an application form for Mr Ahern when the loan was initially taken out in December 1993.
On Tuesday, Mr Murphy had said he filled out a form, but could not find it. Yesterday, it had been suggested he was trying to "derail the tribunal" and he did not want to do that.
Counsel asked why the form had to be filled out in 1995 if it was not required in 1993. Mr Murphy said someone might have said the file was not up to date and told him to get it sorted.
Tribunal counsel said it did not make sense.
"I think it makes grand sense, just to tidy up the file," Mr Murphy said.
He was questioned in relation to the lodgement of £22,500 to a special savings account opened on December 30th, 1993, by Mr Ahern.
Counsel pointed out that the form filled in for the account was dated December 23rd, but Mr Murphy said he did not think it was applied for on the same day as the loan.
The tribunal heard that the lodgement was made up of £15,000 in cash, a draft of £5,000 dated December 22nd, 1993, payable to and endorsed by Des Richardson, a former Fianna Fáil fundraiser, and a cheque for £2,500 made out to cash, signed by Mr Richardson and from Willdover Ltd, a company used by Mr Richardson to invoice Fianna Fáil for his services.
Counsel asked Mr Murphy if he knew Mr Richardson.
Mr Murphy said he knew him "to say hello to" and thought they were both in Synge Street school around the same time.
Mr Murphy said he did not believe the cash was in pound notes. He believed Mr Ahern took it out of his pocket and it may have been in an envelope but not in a box.
Counsel asked if, in his 50 years of banking experience, anyone had ever taken out a sum of money and then came back in and lodged a similar amount within a couple of working days.
Mr Murphy said he could not recall.
"Because it had never happened before . . . to you or to anyone else, isn't that right?" counsel said.
Mr Murphy was briefly cross-questioned by Conor Maguire SC, for Mr Ahern.
Mr Richardson is to appear before the tribunal today.
