Between March and September 1982, when Mr Haughey was back in power as Taoiseach, £168,135 was lodged to a Guinness & Mahon account in his name, the tribunal heard.
Mr John Coughlan SC, for the tribunal, was asking Mr Haughey about accounts in G & M which Mr Haughey said he knew nothing about.
Referring to the first G & M account in Mr Haughey's name from 1979 to 1984, Mr Coughlan said: "So between March and September 1982, at a period when you were back in power as Taoiseach, there was lodged to this account £168,135.37p."
"That's what it says here," said Mr Haughey. He was quite certain he did not lodge any amounts to this account.
"So, therefore, Mr Traynor must have got the money somewhere else. Where do you think he might have got the money?" asked Mr Coughlan.
"I cannot say," Mr Haughey replied.
Mr Coughlan said a second G & M account was opened in 1983. The lodgements totalled £210,000.
Asked if he had any knowledge of the existence of the second account, Mr Haughey said he did not.
Mr Coughlan then referred to a joint G & M loan account in the names of Mr Harry Boland and Mr Haughey. "Do you think it was Mr Traynor's form to do such a thing and expose two very close people to him to such a potential liability?"
Mr Haughey replied: "I would be certain that he wouldn't expose either of us to any detrimental situation."