The special liquidators of IBRC have raised the possibility of making a complaint with gardaí in relation to the leaking of information relating to one of the bank’s customers.

Responding to a query from RTÉ News, the special liquidators said they were following a “definite line of inquiry concerning the removal of documents and the leaking of information about a specific customer account from IBRC.”

It said it had been advised to conclude its internal inquiries before taking further action, which could include informing the gardaí if deemed appropriate.

KPMG said it had an “ongoing obligation” to protect customer information and prevent its unauthorised use.

Meanwhile Minister for Finance Michael Noonan and his department are to consult with Opposition parties on the terms of reference for the proposed IBRC Commission of Investigation ahead of Tuesday's Dáil debate.

Currently the terms ask the Commission to enquire into any transaction that resulted in a capital loss of more than €10m; the process by which any write-downs were agreed; and specifically to examine whether any IBRC borrower got preferential treatment.

Fianna Fáil leader Micheál Martin said today he wanted those terms expanded to cover any possible lapses in corporate governance at the bank and any deals not finalised when IBRC was liquidated in 2013.

Mr Martin also wants an interim report to ensure that the enquiry does not extend beyond the next election.

Sinn Féin's Gerry Adams has already called for the Commission to finish its work by the end of October, not the end of the year, and for the threshold of write-downs examined to be reduced from €10m to €1m.

Mr Adams also wants the terms to cover the political oversight of the bank by Minister of Finance Michael Noonan.

Sinn Féin's Enterprise Junior Finance spokesman Peader Toibin said this morning that the enquiry's scope should extend beyond the date in 2013 when IBRC went into liquidation.

He also wants it to seek to identify any Siteserve shareholders who benefited from the controversial sale of the company to Denis O'Brien.

He accused the Government of trying to shut down discussion on IBRC by only scheduling a four-hour debate next Tuesday.

Separately it has emerged that the Department of Finance only realised last month it had, afterall, received the minutes of the board meeting authorising the Siteserv sale when it discovered an email from an official written at the time acknowledging as much.

The department could not find the minutes in its files however and had to generate a copy of the document.

Mr Noonan had told the Dáil that his department had not received the minutes and was forced to apologise to Mr Martin and correct the Dáil record.