December 1995: $50,000 is sent by Norwegian company Telenor to a Jersey account of David Austin. The money is intended for Fine Gael.

July/October 1996: £150,000 is sent from a Denis O'Brien account in the Isle of Man to another account of David Austin's in Jersey. Most of the money is subsequently used to open an account in the Isle of Man in the name of Michael Lowry.

September 1998: Denis O'Brien sends $295,250 to New York to buy Esat Telecom shares for David Austin. The shares are moved following Austin's death just over a month later.

December 1998/March 1999: Michael Lowry pays a £25,000 sterling deposit on a site in Mansfield, England. The balance to close the deal, £230,000 sterling, comes from a London account of Denis O'Brien.

December 1999: Aidan Phelan secures a loan of £420,000 for Michael Lowry from Dublin bank GE Capital Woodchester, now Investec, to close a second property deal in England, this time in Cheadle.