The Tánaiste and Minister for Enterprise, Trade and Employment repeated her view that the High Court inspectors' report on the Ansbacher account holders should be published.

Ms Harney said she intended being represented at High Court proceedings next Monday, setting out the reasons she believed the report should be published as quickly as possible.

"In the event that the court feels that further consideration needs to be given to the question of publication of the report, I intend seeking to have the report made available immediately to all relevant competent authorities so that action can be initiated on foot of the material gathered by the inspectors. It is a matter for the relevant competent authorities to follow up on issues raised in the report."

She added that the investigation and prosecution of company law matters, for which she formerly had statutory responsibility, was now the sole responsibility of the Director of Corporate Enforcement, who had received a copy of the report. The director had indicated publicly that his immediate task would be to study the report and determine the appropriate response for his office, she added.

The Fine Gael spokesman on enterprise, trade and employment, Mr Phil Hogan, said the Tánaiste should take responsibility for the report, and the work done in her Department, rather than sidestep the issue and pass it to another inspector of corporate enforcement.

Ms Harney replied that the law did not entitle her to take any immediate action.

"This House passed the legislation to establish the independent office with the enthusiastic support of Fine Gael."

Mr Pat Rabbitte (Labour, Dublin South West) asked if Ms Harney had changed her mind regarding her previous characterisation of the players in the drama.

"In the context of some of the comment one occasionally reads, is it possible that some of the players whose names will come into the public domain may be entirely innocent of wrongdoing?" he asked.

Ms Harney said she could not comment on the report.

"The deputy will appreciate that the President of the High Court ordered that the report be given to the Director of Corporate Enforcement and to me and that we are not at liberty to disclose its contents to anybody or to make comment on it.

"In fairness, if I make any comment I could be on very thin ice and I do not want to go there. It is far too serious."