Certain documents related to Mr Liam Lawlor's £600,000 loan are kept in a Prague apartment which is occupied by an individual he does not know, the tribunal has heard.
Mr Lawlor explained money lodged into an account in National Irish Bank, Naas, came from a £600,000 loan from an investment group based in Prague but drawn down from an account in Liechtenstein. He said any information related to the loan was "all held in the Prague office" and was in a safe, secure place.
Questioned by Mr John Gallagher SC about the office, Mr Lawlor said it was used by Irish Consortium, a company he had an interest in. It had not been used since the man who ran the office, Mr Conor McElliot, died in 1995 or 1996, as he recalled.
Mr McElliot also used the office as an apartment and when he died certain files were removed but some were left in a filing cabinet. The apartment at " Hallsavisch, Prague 5" was occupied by another tenant now, he said.
Asked who was in the office/apartment now, Mr Lawlor said: "I have nothing to do with the new tenant."
Mr Gallagher asked why important documents were in the possession of a total stranger. Mr Lawlor said some of the documents related to the loan were also held by Longwater Investment, who gave him the loan, and his solicitor, Dr Kavalek, both based in the Czech Republic.
Asked why he made no effort to get the documents before he swore his affidavit, Mr Lawlor replied: "Because drawing down a loan account doesn't appear to me to have the slightest interest of this tribunal.
"If I borrowed £600 or £6 million I don't see the bearing it has on the granting, the refusing, or the rezoning of different planning permissions in Co Dublin.
"And I fail to understand, after three or four days in the witness-box, chairman, and I haven't even addressed Co Dublin and planning and payments to politicians, which I thought I was coming here to do, not to deal with my business affairs in the Czech Republic."