Catherine Murphy (Kildare North, Social Democrats) | Oireachtas source

I want to refer to page 132 of the report of the Comptroller and Auditor General. At the end of the page it states:

With regard to the proposed acquisition of the NI Debtors Portfolio, PIMCO confirmed the following:They have not completed any due diligence or engaged directly with any NAMA debtors in this regard;

PIMCO’s analysis was conducted by way of reverse engineering NAMA’s Balance Sheet and cross-referencing the publicly available information on NAMA’s portfolio;

I am curious because this is jumping out at me. Could NAMA have put together that portfolio? Was it credible? Is it believable that PIMCO would be able to put together a portfolio with reverse engineering on NAMA's balance sheet and cross-referencing, or does it indicate there was other information?