A High Court judge has remarked it is "unfortunate" that the two inspectors appointed in 1998 to investigate the affairs of National Irish Bank have not received the kind of co-operation they should have expected.
However, Mr Justice Kelly stressed the delay in producing the inspectors' final report was no fault of the Bank's.
Although the inspectors had given generous time limits to 23 persons who were at risk of having adverse findings made against them to make submissions to the inspectors, not all of those 23 had adhered to the time limits, the judge noted.
If such difficulties continued, the inspectors could apply to the court, he added.
He was speaking after receiving a further interim report from the inspectors. Mr William Sowman, solicitor for the inspectors, said a draft final report was being finalised and would be presented to the Bank shortly.
Under the order, the inspectors are to report and investigate on the affairs of NIB from 1988 relating to improper charging of interest and fees to the accounts of customers; improper removal of funds from accounts and all steps taken by NIB, its directors and officers, in relation to the charging of such fees and interest or the removal of any funds.
The inspectors are also investigating the books and records of NIB and whether other unlawful or improper practices existed from 1988 or exist "which serve to encourage the evasion of any Revenue or other obligations on the part of the Bank or third parties".
Matters relating to National Irish Bank Financial Services Ltd, including the effecting of policies of life assurance on behalf of its customers with Clerical Medical International Insurance Ltd, are also being investigated.