David Cullinane (Waterford, Sinn Fein) | Oireachtas source

It is executive summary No. 54. "During NIAC meetings and in annual statements of interests, one external NIAC member, Mr Frank Cushnahan, declared his involvement as an advisor, mainly on a non-fee basis, to six NAMA debtors and to a third party". It goes on to say that when the Comptroller and Auditor General's examination team looked at this, it was estimated that the loans of the six debtors represented about half the value of the Northern Ireland loan book.

It says that during NIAC meetings and annual statements of interest, one external member declared his involvement as an adviser. I assume when he did this it was the piece of paper Mr. Rowntree was talking about, but he was not made aware of that.