The following is a list of those found to have hindered or obstructed the tribunal and of those found to have failed to co-operate.
THOSE WHO WERE FOUND TO HAVE HINDERED OR OBSTRUCTED THE TRIBUNAL:
Ray Burke, former minister; Tom Brennan, builder; Joseph McGowan, builder; John Finnegan, estate agent; Oliver Barry, concert promoter; James Stafford, businessman; Joseph Murphy snr (deceased), businessman; Joseph Murphy jnr, businessman; Roger Copsey, accountant; Frank Reynolds, company executive; Tim O'Keeffe, company executive; John Bates, auditor; Michael Bailey, builder; Tom Bailey, builder; Caroline Bailey; George Redmond, former assistant Dublin city and county manager
THOSE WHO WERE FOUND TO HAVE FAILED TO CO-OPERATE:
John Caldwell, lawyer; Hugh Owens, accountant; P.J. Mara, consultant.