Two former directors of Guinness & Mahon bank were directors of the Irish company, Kentford Securities Ltd, which has been linked with the Ansbacher deposits.
Mr Maurice E. O'Kelly and Mr Daniel T O'Connor were directors of Kentford from August 1979 to March 1988, according to records in the Companies Office. Both businessmen were also former directors of Guinness & Mahon and a number of its associated companies.
Kentford was established in 1979 by Management and Investment Services (MIS) Ltd, the company formations and secretarial services company run by Mr Sam Field-Corbett. Kentford was dissolved in May 1995. Mr Field-Corbett was a director of the company up to the appointment of Mr O'Kelly, Mr O'Connor and two other businessmen, Mr George Crampton and Mr John Williams.
Both Mr Crampton and Mr Williams were formerly involved with the building firm, Cramptons. Mr O'Kelly and Mr O'Connor are former directors of Crampton Housing Ltd.
The Tanaiste, Ms Harney, appointed the authorised officer, Mr Gerard Ryan, to Kentford last month as part of his investigations into the Ansbacher deposits. The reason for the appointment is unclear.
The records in the Companies Office do not show Kentford as ever having issued capital of greater than £2 or assets of greater than £2.
Mr O'Kelly, who for a number of years was joint managing director of Guinness & Mahon bank along with the late Mr Des Traynor, said he had never heard of Kentford. "I have no recollection of ever agreeing to be a director or of ever resigning as a director of that company," he said. "In those days, you did not have to sign any document indicating your willingness to be a director."
Mr O'Kelly said he was a close friend of Mr Traynor's since the 1950s, when they both did their articles in the accountancy firm, Haughey Boland. In 1971, Mr Traynor, who had joined Guinness & Mahon, invited Mr O'Kelly to join.
He said he was interested in mergers and takeovers, while Mr Traynor was involved in taxation advice. Mr O'Connor was concerned with commercial building developments.
Mr O'Kelly said he had no knowledge at the time of the existence of the Ansbacher deposits despite his having been a joint managing director.
Mr Field-Corbett was a friend and business associate of Mr Traynor's, Mr O'Kelly said. "He was the person selected by Des to run the secretarial company, or maybe he suggested it to Des. I don't know the chicken and egg of it."
Mr Field-Corbett, who was not available for comment, is linked with the family of the former Taoiseach, Mr Haughey, through a company called Larchfield Securities Ltd.
He is also linked with Celtic Helicopters, the company in which Mr Ciaran Haughey is a major shareholder.
A company called MS Nominees holds blocks of shares in Celtic Helicopters on behalf of unidentified beneficial owners.
Following the resignation in 1988 of Mr Crampton, Mr Williams, Mr O'Kelly and Mr O'Connor; Ms Mary Simpson, of Elm Mount Avenue, Dublin, and Mr Patrick McCann, of Seabury Walk, Malahide, Co Dublin, took over as directors of Kentford.
In March 1989, Mr McCann and Ms Simpson resigned and were replaced by Ms Niamh Corbett, of Pine Valley Avenue, Rathfarnham, Co Dublin, and Mr Colm Coyle, of Abbeyfarm, Clane Road, Co Kildare. In 1992, Mr Coyle was replaced by Mr Michael Griffin, of Grace Park Heights, Dublin.
Mr McCann, who works with MIS Ltd, would not comment.
The other former Kentford directors could not be contacted last night.