Moriarty report: Key findings
The Lowry house at Carysfort Avenue, Blackrock, and the O'Brien house in Marbella
What the tribunal heard:
Michael Lowry received a loan for £147,000 from the late David Austin, paid into an Isle of Man account. Lawyers for Denis O'Brien said that a short time previously he paid Mr Austin £150,000 for a house in Marbella. That money went into a Jersey account and was then used by Mr Austin to lend Mr Lowry the €147,000. Mr Lowry returned the money to Mr Austin on the day the tribunal was established. Mr Lowry said the "loan" was to help him refurbish a house on Carysfort Avenue in Blackrock, Co Dublin, which he had bought as a second home in July 1996. Mr Lowry said that, following his resignation as a minister, he no longer needed a house in Dublin. He said he sold it back to the builder in January 1997 and repaid the "loan" to Mr Austin the following month.