Two former governors of The Irish Times Trust and a former employee are mentioned in the report.
Mr Don Reid, a member of the Trust from 1988 until earlier this year, is identified as a tax adviser. Mr Reid was also chairman of The Irish Times Ltd from early 1999 until April of this year. He is a former partner of SKC (now KPMG).
Mr Richard Wood, a Cork businessman, is identified as a depositor in the scheme. He was a member of The Irish Times Trust from 1974 until 1990.
Ms Eileen Lynam is one of a number of members of the Lynam family who are identified as depositors. Ms Lynam was secretary to the former editor of the newspaper, Mr Douglas Gageby, and PA to the present editor, Mr Conor Brady.