It has emerged the Criminal Assets Bureau requested information from AIB as part of an investigation into businessman Denis O'Brien and former Communications Minister Michael Lowry.
The Irish Times says leaked files in the 'Paradise Papers' show an offshore branch of the bank in the Isle of Man was approached about transactions linking the two men, following a request from CAB.
The transactions were previously investigated by the Moriarty Tribunal, but the files show an offshore branch of AIB was asked for information in March 2015 on foot of a request from authorities here.
The Moriarty Tribunal investigated the awarding of the State's second mobile phone licence to Esat Digifone.
After the report was published in 2011, it was referred to the Director for Public Prosecutions, but nothing ever came of it.
Mr O'Brien and Mr Lowry have always deniedd wrongdoing in the awarding of that licence.