Denis O'Brien was a "typical entrepreneur", a former employee said. "He would give you a lot of responsibility and no authority," according to Mr Peter O'Donoghue, a former chief financial officer of a company associated with Esat Digifone.
Mr O'Donoghue was being asked about invoices relating to the $50,000 donation to Fine Gael, but he had not seen any invoices and was not aware of any shredding of documents.
The tribunal will also be considering in its next phases shares in Esat Telecom worth $300,000. These were bought in error for the late Mr David Austin, a business executive, Mr Denis O'Brien has told the tribunal.
Meanwhile, a row over whether the Irish Nationwide, Isle of Man bank, would allow personnel to attend the tribunal, has re-emerged. Some £147,000 was lodged in an offshore account in the bank for former minister Mr Michael Lowry.