Senior management at AIB, the country's largest bank, expressed dissatisfaction with information and assumptions provided to them by other figures in the bank about loan losses during recent engagements with the Department of Finance, government sources have told the Sunday Tribune.

The bank's senior figures had previously expressed the view that the bank only needed €3.5bn in fresh capital. Before that the bank publicly claimed it only needed €2bn. But now the bank claims to need €5bn after a government stress test. Asset sales are to be pursued in that context.

The failure to properly gauge the level of capital needed has led to the departure of chairman Dermot Gleeson and chief executive Eugene Sheehy. Both will leave the bank later this year, according to a recent statement.

It is understood the bank's senior executives told the Department of Finance it would have liked to have had more input from outside consultants or agencies into calculations about its bad debts. Bank of Ireland for instance commissioned a stress test exercise by consultants Oliver Wyman.

Asked about the reports, AIB issued the following statement: "Our practice has been never to comment on any discussions we have with the government or the Financial Regulator other than by way of market announcement."

Meanwhile the government is expected to cast all its votes in favour of the bank's board on Wednesday afternoon when directors put themselves up for re-election.

Since Eugene Sheehy and Dermot Gleeson announced plans to move on, the government has not sought further change. It will have 25% of the voting rights at the bank.