The purpose of the €500,000 transfer was described as "foreign investment", but the inspectors say in their report that it has not been confirmed that Mr Fingleton in a personal -- as opposed to a corporate -- capacity has invested in property in Montenegro.
The inspectors have queried the €128, 498 transfer from the NFD company accounts to Michael Fingleton Jnr's Barclays
account, stating that it was "without a clear basis".
The inspectors say his son does not have a "commercial relationship" with NFD.
Late last night, Mr Fingleton sent a text message in response to queries by the Irish Independent. The following are extracts from it:
" ... I am unable to comment on matters before the Courts in Montenegro.
"You will simply compound the enormous Libel already perpretated which my Lawyers advise me is the most blatent they have ever encountered.
"I would respectivly advise you to await the outcome of the case. When the case is finalised I and my Lawyers will have a lot to say."
Earlier in the day, Mr Fingleton would not comment on the inspectors' report when contacted by the Irish Independent.