707. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance further to the statement issued by his Department on 30 July 2026 noting shareholder approval of the cash offer for a bank (details supplied) in respect of which the State voted its 57.5% shareholding in favour, if his Department or the Revenue Commissioners have assessed the application of section 401 of, and Schedule 9 to, the Taxes Consolidation Act 1997 to the unused trading losses carried forward by the bank upon completion of the transaction; the value of those losses; and if he will make a statement on the matter. [60171/26]

Please be advised that Revenue is obliged under section 851A of the Taxes Consolidation Act 1997 to uphold taxpayer confidentiality and accordingly it is not possible for Revenue to provide a response to this question.