3 4 MR. QUINN: Good afternoon, Sir. Mr. John - The Tribunal of ...

4415:40:191 Q. 269 And we know that there is at 9539, in somebody's hand a reference to the fact2 that those Shefran payments were for the June election and that there were no3 invoices in existence for them, isn't that correct?4 A. I'd query whether there were no invoices but that's what that says, yes.15:40:395 Q. 270 And you certainly had never seen any invoices for them?6 A. That's correct.7 Q. 271 And by June '93, Deloitte & Touche hadn't seen any invoices for them?8 A. That's correct.9 Q. 272 And the bank AIB hadn't seen invoices for these payments?15:40:5010 A. I believe not, yes.11 Q. 273 However, that problem would have been resolved I suggest to new June '93, if12 Riga were no longer to maintain that these were monies owed to it by Barkhill13 but in fact were monies expended on the Stadium project, isn't that correct?14 A. No, I think you are getting, I may be misunderstanding the question. They were15:41:1315 not taken out in the year in Barkhill's books in the year to April 1992.16 Therefore they were subject to the auditor's scrutiny for that year and even to17 try and follow your theory, which I disagree with, that this was all a18 concoction to get it out of the Barkhill books. It was in the Barkhill books19 for the year 30th of April 1992 signed off by the auditors.15:41:3720 Q. 274 In January '94 after they had come back in to the year ended --2122 MR. LUCEY: Perhaps he might be allowed to answer the question --23 A. The point I am trying to make. I think with respect you have this incorrect.24 As at the year end, and it's irrelevant when, for this purpose, the accounts15:41:5325 were signed off. As of the 30th of April 1992, Riga claimed, amongst other26 things, to be owed that Shefran money, if you want to call it that. And it was27 included in the Riga books and it was included in the Barkhill books for the28 year ended 30th of April 1992. So for those accounts to have been signed off,29 which they were, by the auditors and by the directors, that 80,000 to Shefran15:42:2030 was subject to the scrutiny of the auditors. It was not taken away from theirPremier Captioning & Realtime Limitedwww.pcr.ie Day 881