11.   Although AIB has not been able to interview Rusnak, Buckley said there was no doubt he had defrauded the bank.

12.   But a government source said he was accused of defrauding a bank.

13.   The three were arrested in July after it was discovered that they had used their positions to defraud the bank through false entries.

14.   They were believed to be linked to a gang with international links to defraud the bank.

15.   Some of the bank directors knowingly defrauded their banks with loans running into millions of naira.