The Tanaiste, Ms Harney, has refused to give Irish Intercontinental Bank a copy of her authorised officer's report on the bank's involvement with the Ansbacher accounts.

The report, by Mr Gerry Ryan, an official in her department, was completed several months ago but has not been released to the bank despite several requests for it.

In recent weeks copies of the report have been sent to the Revenue Commissioners, the Department of Finance and the Central Bank, by the Department of Enterprise and Employment. All three bodies have been instructed not to reveal the contents of the report to IIB.

Earlier in the summer the report was forwarded to the inspectors appointed by the High Court to examine Ansbacher (Cayman) Ltd and also the Moriarty and Flood tribunals.

Mr Paul Appleby, the head of the company law section in the Department of Enterprise and Employment and director designate of the new Company Law Enforcement body, said the department had decided not to give IIB a copy of the report after taking legal advice.

"The advice was that IIB did not have a right to see the report," he said. The decision was not connected to fears that IIB might challenge the report's findings, he said.

Mr Ted Marah, the chief executive of the bank, said yesterday IIB would answer any questions that the Revenue Commissioners, the Department of Finance or the Central Bank might have as a result of studying the report's contents. The Department of Finance and the Central Bank have regulatory responsibility for IIB.

Mr Marah ruled out the bank taking legal action to try and obtain a copy of the report. "Our legal advice is that under the Act we are not entitled to a copy. We don't know what is in it," he said. IIB became involved with the Ansbacher operation run by the late Mr Des Traynor in 1990 when the Irish end of the business was transferred from Guinness & Mahon. IIB advanced money to Irish residents on the back of funds they held in the Cayman Islands in Ansbacher (Cayman) Ltd and its associated companies.