What the report says:The tribunal says it cannot accept the evidence of financier Dermot Desmond in relation to two payments totalling Stg£125,000 that he made to Mr Haughey in 1996, after he left office.
"The tribunal cannot accept Mr Desmond's evidence that these payments were otherwise than outright dispositions made by him to Mr Haughey, notwithstanding Mr Desmond's characterisations of them as loans. It is clear to the tribunal that neither Mr Desmond nor Mr Haughey had any intention or any belief that the funds would ever be repaid to Mr Desmond."
The tribunal says it is satisfied such payments fall within its terms of reference because they were made "in circumstances giving rise to a reasonable inference that the motive for making the payment(s) was connected with any public office held" by Mr Haughey.
Apart from providing £75,456 for a refit of Mr Haughey's yacht Celtic Mist, Mr Desmond said he made no direct payments to Mr Haughey before 1994.
However, the judge says he cannot make a finding to that effect because the tribunal does not have access to Mr Haughey's offshore accounts and those of Mr Desmond.
The report says Mr Haughey's close associate, Des Traynor, asked Mr Desmond to provide funding to Mr Haughey while he was taoiseach. Mr Desmond declined, the report says, not as a consequence of any principled objection but due to his then financial frailty.