Moriarty Tribunal
Encyclopedia
The Tribunal of Inquiry into certain Payments to Politicians and Related Matters (commonly referred to as the Moriarty Tribunal) was an Irish
Public inquiry
established in 1997 into the financial affairs of politicians Charles Haughey
and Michael Lowry
. It has revealed significant tax evasion by these and other politicians and leading businessmen. As a consequence, the tax authorities have recovered millions of euro in settlements and penalties from many individuals.
The final report of the tribunal was expected to be published in mid-January 2010, but was delayed, and was published 22 March 2011.
, a leading retail group in Ireland, it was revealed in the press that Ben Dunne had made substantial secret payments to the former Taoiseach
Charles Haughey
and Minister Michael Lowry
. In response the Bruton Government
established The McCracken Inquiry in 1997 to investigate. The inquiry reported in late 1997 and confirmed the facts and revealed monies in secret Ansbacher accounts owned by Haughey for which it could not determine the source.
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In response to the McCracken Report, the new Ahern Government
issued terms of reference for a new follow-up tribunal on 26 September 1997. The sole member of the Tribunal is the Honourable Justice Michael Moriarty, leading to the name Moriarty Tribunal.
The terms were inquiry into (inter alia):
The preliminary report into the Haughey payments was published on 19 December 2006.
tried unsuccessfully to prevent the tribunal from investigating Michael Lowry's involvement in his purchase of Doncaster Rovers F.C.
. The tribunal ended up lasting much longer than anticipated and cost the state millions in direct costs and legal assistance to witnesses, something that has been criticised by the people whom the tribunal investigated.
In March 2010, it was estimated the tribunal had cost the state approximately €39 million, with final costs expected to exceed €100 million.
. Denis O'Brien claimed preliminary findings by the tribunal effectively state that the Esat consortium was “illegally” issued with the state’s second mobile-phone licence because he had a “corrupt” relationship with Michael Lowry. A number of failed bidders are suing the state over the handling of the competition process.
In 1995, Esat Digifone was a consortium made up of Denis O’Brien's
Communicorp
(40%), Telenor AB
(40%) and the remaining 20% held by institutional shareholders. Esat Digifone won the 1995 competition process and entered into exclusive negotiations with the Department of Transport, Energy and Communications.
It transpired that during the contracting period a change in the shareholding in Esat Digifone had occurred with financier Dermot Desmond's
IIU Nominees taking a share of 25% of the company and Communicorp
and Telenor AB
holding the remainder between them. The Department of Communications decided that the 25% holding by IIU Ltd. was unacceptable in May 1996 and demanded a return to the 40-40-20 structure, but this information was not communicated to the Attorney-General's office at the time.
The department and Lowry demanded that the 40:40:20 breakdown of the shares in Esat should be restored prior to the issuing of the licence, which resulted in Desmond selling part of his shareholding to Communicorp and Telenor. The licence was awarded to Digifone in May 1996, with Lowry announcing Digifone the winner before civil servants involved in judging the competition made their final decision.
In May 1996, the Attorney-General's office
sought the advice of barrister Richard Nesbitt regarding the change in shareholding. Nesbitt advised the government that the licence could be awarded regardless of the fact that Dermot Desmond had joined the consortium at a later date. The advice of Nesbitt as recalled by Denis McFadden - a barrister in the A-G's office - was to the effect that IIU's entry was not a material change and merely amounted to “equity finance”.
In February 2008, Judge Moriarty gave a legal finding that the written advice given by Richard Nesbitt in 1996 to the Attorney General’s office did not cover what is known as “the ownership issue”. This finding followed a private meeting of tribunal counsel in October 2002 recalled by Denis McFadden BL and attended by, amongst others, John Gormley BL and Richard Nesbitt SC, Jerry Healy SC for the tribunal described Nesbitt's advice to the government as "shite". Following the addition of new evidence, Judge Moriarty conceded that the advice of Richard Nesbitt did cover the acquisition of a 25% shareholding by IIU and that he would reappraise his interim findings that it did not. Judge Moriarty admitted to making "not insignificant mistakes" in regards to the license issue which would have to be "taken on the chin and acknowledged".
Denis O'Brien sent a letter to the chairman of the tribunal Judge Moriarty alleging that the tribunal's "activities really reaches a new low in Irish judicial history" and was "totally biased" O'Brien has claimed that the tribunal had set out to "get his scalp", but "must now admit they were wrong"
Denis O'Brien established the website MoriartyTribunal.com on 16 October 2009. The site was created by the O’Brien team to present his perspective on the work of the Moriarty Tribunal
In January 2010 Michael Lowry TD
issued a 3,400 word statement (available here) outlining his perspective on the tribunal. Lowry's claims relate principally to the involvement of financier Dermot Desmond
as a 20 per cent shareholder in the Esat Digifone consortium and outlining that it was not possible for him to meddle in the process or direct a result without the collusion of civil servants. Lowry has also criticised the tribunal in the Dáil, pointing out the high costs and delay involved.
Judge Moriarty has said his report will be “founded unequivocally on evidence” and not on speculation and working hypotheses and that he was not “trying to cobble together a report that will unjustly condemn” people on “flimsy evidence”. He was mystified as to why this “unthinkable suggestion” should be made concerning someone who had been appointed by both Houses of the Oireachtas. He had learned as a judge to be “big enough and humble enough to correct errors” but he was not saying errors had been made and important matters remained to be canvassed in evidence. Judge Moriarty also hit back at the media campaign against the tribunal claiming he was "not going to be distracted by the prevalence of spin, and other controversies...that would not be welcomed by the courts."
(CAB) chief, DCS Eugene Corcoran, investigated if the report could identify any criminal wrongdoing that could be then investigated.
Republic of Ireland
Ireland , described as the Republic of Ireland , is a sovereign state in Europe occupying approximately five-sixths of the island of the same name. Its capital is Dublin. Ireland, which had a population of 4.58 million in 2011, is a constitutional republic governed as a parliamentary democracy,...
Public inquiry
Public inquiry
A Tribunal of Inquiry is an official review of events or actions ordered by a government body in Common Law countries such as the United Kingdom, Ireland or Canada. Such a public inquiry differs from a Royal Commission in that a public inquiry accepts evidence and conducts its hearings in a more...
established in 1997 into the financial affairs of politicians Charles Haughey
Charles Haughey
Charles James "Charlie" Haughey was Taoiseach of Ireland, serving three terms in office . He was also the fourth leader of Fianna Fáil...
and Michael Lowry
Michael Lowry
Michael Lowry is an Irish politician. He is currently a Teachta Dála for the Tipperary North constituency and continues to enjoy high popularity in his constituency despite being the subject of a criminal investigation resulting from various scandals while in office.-Local government and...
. It has revealed significant tax evasion by these and other politicians and leading businessmen. As a consequence, the tax authorities have recovered millions of euro in settlements and penalties from many individuals.
The final report of the tribunal was expected to be published in mid-January 2010, but was delayed, and was published 22 March 2011.
Background
As a result of change of management in Dunnes StoresDunnes Stores
Dunnes Stores, also known as Dunnes, is a supermarket and clothing retail chain, that is based in Dublin, Ireland.The chain primarily sells food, clothes and household wares. In addition to its main customer base in Ireland, the chain has operations in Great Britain and Spain...
, a leading retail group in Ireland, it was revealed in the press that Ben Dunne had made substantial secret payments to the former Taoiseach
Taoiseach
The Taoiseach is the head of government or prime minister of Ireland. The Taoiseach is appointed by the President upon the nomination of Dáil Éireann, the lower house of the Oireachtas , and must, in order to remain in office, retain the support of a majority in the Dáil.The current Taoiseach is...
Charles Haughey
Charles Haughey
Charles James "Charlie" Haughey was Taoiseach of Ireland, serving three terms in office . He was also the fourth leader of Fianna Fáil...
and Minister Michael Lowry
Michael Lowry
Michael Lowry is an Irish politician. He is currently a Teachta Dála for the Tipperary North constituency and continues to enjoy high popularity in his constituency despite being the subject of a criminal investigation resulting from various scandals while in office.-Local government and...
. In response the Bruton Government
John Bruton
John Gerard Bruton is an Irish politician who served as Taoiseach of Ireland from 1994 to 1997. A minister under two taoisigh, Liam Cosgrave and Garret FitzGerald, Bruton held a number of the top posts in Irish government, including Minister for Finance , and Minister for Industry, Trade,...
established The McCracken Inquiry in 1997 to investigate. The inquiry reported in late 1997 and confirmed the facts and revealed monies in secret Ansbacher accounts owned by Haughey for which it could not determine the source.
Establishment
Bertie Ahern
Patrick Bartholomew "Bertie" Ahern is a former Irish politician who served as Taoiseach of Ireland from 26 June 1997 to 7 May 2008....
issued terms of reference for a new follow-up tribunal on 26 September 1997. The sole member of the Tribunal is the Honourable Justice Michael Moriarty, leading to the name Moriarty Tribunal.
The terms were inquiry into (inter alia):
- whether substantial payments which might not have been ethical to receive were made to Charles HaugheyCharles HaugheyCharles James "Charlie" Haughey was Taoiseach of Ireland, serving three terms in office . He was also the fourth leader of Fianna Fáil...
(TaoiseachTaoiseachThe Taoiseach is the head of government or prime minister of Ireland. The Taoiseach is appointed by the President upon the nomination of Dáil Éireann, the lower house of the Oireachtas , and must, in order to remain in office, retain the support of a majority in the Dáil.The current Taoiseach is...
during part of the time concerned) and Michael LowryMichael LowryMichael Lowry is an Irish politician. He is currently a Teachta Dála for the Tipperary North constituency and continues to enjoy high popularity in his constituency despite being the subject of a criminal investigation resulting from various scandals while in office.-Local government and...
between 1 January 1979 and 31 December 1996, - the source of those payments,
- whether payments were made to people holding public office,
- whether Mr Haughey made any decisions benefiting a person making such a payment,
- the source of money in various bank accounts in Ireland, the Channel IslandsChannel IslandsThe Channel Islands are an archipelago of British Crown Dependencies in the English Channel, off the French coast of Normandy. They include two separate bailiwicks: the Bailiwick of Guernsey and the Bailiwick of Jersey...
, and the Isle of ManIsle of ManThe Isle of Man , otherwise known simply as Mann , is a self-governing British Crown Dependency, located in the Irish Sea between the islands of Great Britain and Ireland, within the British Isles. The head of state is Queen Elizabeth II, who holds the title of Lord of Mann. The Lord of Mann is...
, - whether the Republic's tax authorities were properly and timely informed of the existence of various payments and gifts to Messrs. Haughey and Lowry.
The preliminary report into the Haughey payments was published on 19 December 2006.
Costs and delays
The Tribunal sat for the first time on 31 October 1997 and heard its first witness on 28 January 1999. By September 2004, the Tribunal had sat on 286 days but sittings were suspended pending a High Court hearing in which mobile phone entrepreneur Denis O'BrienDenis O'Brien
Denis O'Brien is an Irish businessman with international connections. An Arts graduate of University College Dublin, O'Brien has received a MBA in corporate finance from Boston College in 1982, and was later given an honorary doctorate by University College Dublin.O'Brien has involvement with...
tried unsuccessfully to prevent the tribunal from investigating Michael Lowry's involvement in his purchase of Doncaster Rovers F.C.
Doncaster Rovers F.C.
Doncaster Rovers Football Club is an English football club, based at the Keepmoat Stadium in Doncaster, South Yorkshire. The team currently competes in the Football League Championship, after being promoted via the League One play-offs in 2008, and have remained there since.The club was founded in...
. The tribunal ended up lasting much longer than anticipated and cost the state millions in direct costs and legal assistance to witnesses, something that has been criticised by the people whom the tribunal investigated.
In March 2010, it was estimated the tribunal had cost the state approximately €39 million, with final costs expected to exceed €100 million.
Volume I
- Dunne payments to Haughey
- Use of accounts in Ansbacher by Haughey
- Management of Haughey's financial affairs by Des Treanor
- Sale of Glen Ding Woods to CRHCRHCRH can refer to:* Choate Rosemary Hall, a private boarding school in Wallingford, Connecticut* Crimean Tatar language, ISO 639-2 code for Crimean Tatar language* Celtic Resources Holdings plc, an Irish mining company...
- Management of donations for a liver transplant for Brian Lenihan
2006 Findings
- Confirmation of facts regarding payments by Dunne to Haughey and Lowry
- Confirmation of use of the Ansbacher accounts by Haughey
- Mr. Haughey had obstructed the tribunal
- Tax avoidance findings
- Mr. Haughey stole a "sizeable proportion" from the Brian Lenihan medical fund and took steps to conceal his actions
- Claims that Mr. Haughey knew little about his own personal finances were rejected
- Charles Haughey accepted cash in return for favours throughout his political career.
Consequences
- Investigations of Mr Haughey and Mr Lowry for tax evasion by the Revenue Commissioners. Settlements by both
- Advance sale and leaseback of his home, Abbeville, by Mr Haughey
- Revelations of use of the Ansbacher accounts by other businessmen and politicians for tax avoidance. An interim report on the lead to an investigation by the Department of Trade and EnterpriseDepartment of Enterprise, Trade and Employment (Ireland)The Department of Jobs, Enterprise and Innovation is a department of the Government of Ireland. It is led by the Minister for Jobs, Enterprise and Innovation who is assisted by two Ministers of State.-Departmental team:...
which named the holders, and led to Denis FoleyDenis FoleyDenis Foley is a retired Irish Fianna Fáil politician. He was a Teachta Dála for the constituency of Kerry North for 18 years, broken by a 3-year stint as a senator....
TD leaving Fianna Fáil. - Related press investigations on corruption, such as that on Beverley FlynnBeverley FlynnBeverley Flynn is a former Irish Fianna Fáil politician. She served as a Teachta Dála for the Mayo constituency from 1997–2011.-Early life and political career:...
TD - Related investigations by the Dáil Public Accounts committee on the use of foreign accounts for tax evasion, leading to settlements by the banks, and thousands of individuals.
Awarding of the second mobile phone licence
The circumstances surrounding the awarding of the second GSM mobile phone licence to the Esat Digifone consortium in 1996 (the biggest contract ever awarded by the State to a private company) by the Rainbow Coalition government was the focus of the work of the tribunal from 2007. The tribunal investigated whether money changed hands prior to the awarding of the licence to Esat Digifone by former Minister for Transport, Energy and Communications Michael Lowry TDMichael Lowry
Michael Lowry is an Irish politician. He is currently a Teachta Dála for the Tipperary North constituency and continues to enjoy high popularity in his constituency despite being the subject of a criminal investigation resulting from various scandals while in office.-Local government and...
. Denis O'Brien claimed preliminary findings by the tribunal effectively state that the Esat consortium was “illegally” issued with the state’s second mobile-phone licence because he had a “corrupt” relationship with Michael Lowry. A number of failed bidders are suing the state over the handling of the competition process.
Esat Digifone
Denis O'Brien
Denis O'Brien is an Irish businessman with international connections. An Arts graduate of University College Dublin, O'Brien has received a MBA in corporate finance from Boston College in 1982, and was later given an honorary doctorate by University College Dublin.O'Brien has involvement with...
Communicorp
Communicorp
Communicorp is an Irish media holding company, wholly owned by Denis O'Brien.-Background:Communicorp Group Ltd was formed by Denis O'Brien in 1989. The Group’s radio operations launched in Ireland in the same year and followed with stations in the Czech Republic in 1992...
(40%), Telenor AB
Telenor
Telenor Group is the incumbent telecommunications company in Norway, with headquarters located at Fornebu, close to Oslo. Today, Telenor Group is mostly an international wireless carrier with operations in Scandinavia, Eastern Europe and Asia, working predominantly under the Telenor brand...
(40%) and the remaining 20% held by institutional shareholders. Esat Digifone won the 1995 competition process and entered into exclusive negotiations with the Department of Transport, Energy and Communications.
Exclusive negotiations and new shareholding by Dermot Desmond
It transpired that during the contracting period a change in the shareholding in Esat Digifone had occurred with financier Dermot Desmond's
Dermot Desmond
Dermot Desmond is an Irish businessman and financier. He is estimated to be worth €1.45billion and is ranked by the Sunday Independent as the sixth-richest person in Ireland.-Background and education:...
IIU Nominees taking a share of 25% of the company and Communicorp
Communicorp
Communicorp is an Irish media holding company, wholly owned by Denis O'Brien.-Background:Communicorp Group Ltd was formed by Denis O'Brien in 1989. The Group’s radio operations launched in Ireland in the same year and followed with stations in the Czech Republic in 1992...
and Telenor AB
Telenor
Telenor Group is the incumbent telecommunications company in Norway, with headquarters located at Fornebu, close to Oslo. Today, Telenor Group is mostly an international wireless carrier with operations in Scandinavia, Eastern Europe and Asia, working predominantly under the Telenor brand...
holding the remainder between them. The Department of Communications decided that the 25% holding by IIU Ltd. was unacceptable in May 1996 and demanded a return to the 40-40-20 structure, but this information was not communicated to the Attorney-General's office at the time.
The department and Lowry demanded that the 40:40:20 breakdown of the shares in Esat should be restored prior to the issuing of the licence, which resulted in Desmond selling part of his shareholding to Communicorp and Telenor. The licence was awarded to Digifone in May 1996, with Lowry announcing Digifone the winner before civil servants involved in judging the competition made their final decision.
Legal opinion of Richard Nesbitt SC
Attorney General of Ireland
The Attorney General is a constitutional officer who is the official adviser to the Government of Ireland in matters of law. He is in effect the chief law officer in Ireland. The Attorney General is not a member of the Government but does participate in cabinet meetings when invited and attends...
sought the advice of barrister Richard Nesbitt regarding the change in shareholding. Nesbitt advised the government that the licence could be awarded regardless of the fact that Dermot Desmond had joined the consortium at a later date. The advice of Nesbitt as recalled by Denis McFadden - a barrister in the A-G's office - was to the effect that IIU's entry was not a material change and merely amounted to “equity finance”.
Moriarty's findings
In February 2008, Judge Moriarty gave a legal finding that the written advice given by Richard Nesbitt in 1996 to the Attorney General’s office did not cover what is known as “the ownership issue”. This finding followed a private meeting of tribunal counsel in October 2002 recalled by Denis McFadden BL and attended by, amongst others, John Gormley BL and Richard Nesbitt SC, Jerry Healy SC for the tribunal described Nesbitt's advice to the government as "shite". Following the addition of new evidence, Judge Moriarty conceded that the advice of Richard Nesbitt did cover the acquisition of a 25% shareholding by IIU and that he would reappraise his interim findings that it did not. Judge Moriarty admitted to making "not insignificant mistakes" in regards to the license issue which would have to be "taken on the chin and acknowledged".
Statements by key participants
A media war broke out in early 2010 over the preliminary findings of the tribunal with Denis O'Brien, Michael Lowry TD and Judge Moriarty each making statements about the process.O'Brien Statement
Denis O'Brien sent a letter to the chairman of the tribunal Judge Moriarty alleging that the tribunal's "activities really reaches a new low in Irish judicial history" and was "totally biased" O'Brien has claimed that the tribunal had set out to "get his scalp", but "must now admit they were wrong"
Denis O'Brien established the website MoriartyTribunal.com on 16 October 2009. The site was created by the O’Brien team to present his perspective on the work of the Moriarty Tribunal
Lowry statement
In January 2010 Michael Lowry TD
Michael Lowry
Michael Lowry is an Irish politician. He is currently a Teachta Dála for the Tipperary North constituency and continues to enjoy high popularity in his constituency despite being the subject of a criminal investigation resulting from various scandals while in office.-Local government and...
issued a 3,400 word statement (available here) outlining his perspective on the tribunal. Lowry's claims relate principally to the involvement of financier Dermot Desmond
Dermot Desmond
Dermot Desmond is an Irish businessman and financier. He is estimated to be worth €1.45billion and is ranked by the Sunday Independent as the sixth-richest person in Ireland.-Background and education:...
as a 20 per cent shareholder in the Esat Digifone consortium and outlining that it was not possible for him to meddle in the process or direct a result without the collusion of civil servants. Lowry has also criticised the tribunal in the Dáil, pointing out the high costs and delay involved.
Moriarty Statement
Judge Moriarty has said his report will be “founded unequivocally on evidence” and not on speculation and working hypotheses and that he was not “trying to cobble together a report that will unjustly condemn” people on “flimsy evidence”. He was mystified as to why this “unthinkable suggestion” should be made concerning someone who had been appointed by both Houses of the Oireachtas. He had learned as a judge to be “big enough and humble enough to correct errors” but he was not saying errors had been made and important matters remained to be canvassed in evidence. Judge Moriarty also hit back at the media campaign against the tribunal claiming he was "not going to be distracted by the prevalence of spin, and other controversies...that would not be welcomed by the courts."
Conclusions
- Lowry "secured the winning" of the 1995 mobile licence for O'Brien.
- O'Brien made two payments to Lowry in 1996 and 1999 totalling IR£500,000 (GB£147,000 and GB£300,000) and supported a loan of GB£420,000 given to Lowry in 1999, a benefit equivalent to a payment.
- Lowry imparted substantive information to O'Brien which was "of significant value and assistance to him in securing the licence".
- Lowry bypassed consideration by his Cabinet colleagues and thereby not only influenced, but delivered the result for Esat Digifone.
- A US$50,000 donation to Fine GaelFine GaelFine Gael is a centre-right to centrist political party in the Republic of Ireland. It is the single largest party in Ireland in the Oireachtas, in local government, and in terms of Members of the European Parliament. The party has a membership of over 35,000...
was made through TelenorTelenorTelenor Group is the incumbent telecommunications company in Norway, with headquarters located at Fornebu, close to Oslo. Today, Telenor Group is mostly an international wireless carrier with operations in Scandinavia, Eastern Europe and Asia, working predominantly under the Telenor brand...
on behalf of Esat Digifone. - Lowry sought to influence a hike in the lease for Marlborough House (Telecom EireannTelecom ÉireannTelecom Éireann, or formally Bord Telecom Éireann - The Irish Telecommunications Board, was created by the Postal & Telecommunications Services Act, 1983 from the Department of Posts and Telegraphs, Ireland, under the leadership of the Minister for Posts & Telegraphs...
headquarters) following a request from Mr Dunne. These rent increases would have improperly enriched Dunne, and were deemed to be "profoundly corrupt". - Lowry was criticised for his "cynical and venal abuse of office" and his brazen refusal to acknowledge the impropriety of his financial arrangements with O'Brien and Dunne.
Recommendations
- Greater precautions ought to have been taken to segregate those conducting the evaluation of the mobile phone licence bids from their political master.
- All donations to politicians or political parties should be reported to the SIPO (Standards in Public Office) Commission.
- All recommendations by public office holders to the Revenue Commissioners be in writing.
Criminal Investigation
Following the publication of the final report of the tribunal copies were sent to the Revenue Commissioners, the Garda Commissioner and the Director of Public Prosecutions. A team of detectives, led by the Criminal Assets BureauCriminal Assets Bureau
The Criminal Assets Bureau is a law enforcement agency in Ireland, the purpose of which is to recover the proceeds of organised crime. It is a division of the Garda , but reports annually to the Minister for Justice, Equality and Law Reform...
(CAB) chief, DCS Eugene Corcoran, investigated if the report could identify any criminal wrongdoing that could be then investigated.
See also
- The Mahon TribunalThe Mahon TribunalThe Tribunal of Inquiry Into Certain Planning Matters and Payments, commonly known as the Mahon Tribunal, is a public inquiry in Ireland established by Dáil Éireann in 1997 to investigate allegations of corrupt payments to politicians regarding political decisions...
- List of notable Public Inquiries in Ireland
- McCracken Tribunal
- Betelgeuse incidentBetelgeuse incidentThe Betelgeuse incident, also known as the Betelgeuse or Whiddy Island disaster, occurred on 8 January 1979, at around 1:00 a.m., when the oil tanker Betelgeuse exploded in West Cork, Ireland, at the offshore jetty of the Whiddy Island Oil Terminal, due to the failure of the ship's structure...
Tribunal - Kerry Babies TribunalKerry Babies TribunalThe Kerry Babies case is an unsolved murder case dating from 1984 in Kerry, Ireland, that dominated the Irish headlines for some months during that year and resulted in a public Tribunal of Inquiry into the behaviour of the Garda Síochána during the investigation.On 14 April 1984, a newborn baby...
- TribunalTribunalA tribunal in the general sense is any person or institution with the authority to judge, adjudicate on, or determine claims or disputes—whether or not it is called a tribunal in its title....
- Public InquiryPublic inquiryA Tribunal of Inquiry is an official review of events or actions ordered by a government body in Common Law countries such as the United Kingdom, Ireland or Canada. Such a public inquiry differs from a Royal Commission in that a public inquiry accepts evidence and conducts its hearings in a more...
Tribunal reports
- Final Report Part I (2006) PDF
- Final Report Part II Vol 1 (2011) PDF
- Final Report Part II Vol 2 (2011) PDF