Marc MacSharry (Fianna Fail) | Oireachtas source

If I were a bank or if there was a bank that decided to make a very large investment in an institution or a pension fund, would this be reflected in any way such that an auditor would see it? If that were the case, would there be any reporting obligation on auditors to regulators if, for example, an investment was seen to be particularly large, on the one hand, or, on the other, for a particularly short period of time?