The men facing charges
* Denis Casey
Dubliner Denis Casey stepped down as chief executive of Irish Life and Permanent (IL&P) in February 2009.
According to the IL&P's 2009 annual report he was paid €4.57m that year, including salary of €369,000, a severance package of €1.25m and the €2.93m value of pension entitlements.
The now 54-year-old had been with the bank and insurance company since 1980, rising through the ranks to eventually take the top job. He went into AIB straight from school, before joining IL&P.
He trained as an accountant and held a number of senior appointments in the UK and Ireland, including running the insurance and retail arms.
As he rose through the business, Mr Casey was appointed to the IL&P board of directors in 2000 -- aged just 41. He took over as group chief executive in 2006.
Since standing down from IL&P, Mr Casey has retrained as a barrister.
On his professional profile as a barrister he lists his specialist areas as banking, finance and securities. l
John Bowe was an executive at Anglo Irish Bank before and after the lender was nationalised.
He held a number of positions with the bank between the time he joined in 2001 and 2012, when he left. That included working as head of wholesale funding, and later head of capital markets.
At Anglo, Mr Bowe held senior roles but did not work at board of director level. Following the state takeover of Anglo, Mr Bowe was promoted to the job of director of corporate development.
In that role he was part of the team involved in managing the bank's dealings with its biggest borrower, Sean Quinn.
After leaving the bank, Mr Bowe set up a consultancy firm, with a focus on the leisure and healthcare.
* Peter Fitzpatrick
Peter Fitzpatrick was group finance director at Irish Life & Permanent (IL&P) until he resigned in February 2009.
The chartered accountant had served on the IL&P board since 1992. He had previously been a partner at top accountancy firm Coopers & Lybrand, now PricewaterhouseCoopers.
A corporate heavyweight, he is a former non-executive director of the Jurys Doyle Hotel Group. Mr Fitzpatrick was among the most senior executives at IL&P. His total pay in 2009 added up to €719,000, including €63,000 in salary for the portion of the year he had worked and a payment of €540,000 made in lieu of notice.