"The Board of Management of the FAI this morning confirms categorically that the Board never rejected any such offer and David Blood acknowledged this to be the case."
The Republic of Ireland football governing body also said that it was "incorrect" to claim that existing 10-year ticket holders who purchased in 2004 and 2006 had not paid for their tickets in full.
"The FAI has met all of its contributions to the 411m Aviva stadium which it jointly owns with the IRFU," added the FAI.
"In close consultation with its banking partners, the FAI has put in place detailed business plans that will see it debt free by 2020, while continuing to fund the development and growth of the sport at grassroots.
"The Association's business plans, backed by record levels of turnover and a commercial portfolio which as trebled in the past five years will give the FAI a debt free status from 2020.
"These business plans have been agreed in close consultation with our banking partners who are comfortable with our seat sales and revenues."
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