Kroll 2-2

I Kroll,,
22 March 2018
Project Tenor 11 -
Confidential working
papers - Part 11
Evidence Packs - Funds

traced to: llan Shor,
Alexandr Maclovici and
Olga Bondarciuc
II Kroll
Privileged & Confidential

Resfricted Use Wann ing
This confidential working paper to the Detailed Report, provided to the National Bank of Moldova (the "NBM" or
the "client") on 22 March 2018, was prepared by Kroll at the request of the client. Kroll has agreed to the
client's request that a copy of this confidential working paper may be submitted to the Moldovan General
Prosecution Office, the Anti-Corruption Prosecution Office and the Agency for Recovery of Criminal Assets
(the "Moldovan Authorities") only subject to the Moldovan Authorities maintaining this confidential working
paper as strictly confidential. The client and the Moldovan Authorities agree that this confidential working
paper to the Detailed Report is strictly confidential and is intended solely for the use of the client. Any other use
is strictly prohibited and the client and the Moldovan Authorities have agreed that no such use will occur. Any
communication , publication, disclosure, dissemination or reproduction of this confidential working paper to
the Detailed Report or any portion of its contents to third parties is subject to the advance written consent of
Kroll. Kroll assumes no direct, indirect or consequential liability to any third party or any person other that the
client for the information contained herein, its interpretation or applications, or for omissions, or for reliance
by any such third party or other person thereon . To the extent information provided in this confidential working
paper to the Detailed Report is based on a review of publicly-available records, such information, as
presented, relies upon the accuracy and completeness of those records, which have not been corroborated by
Kroll. Statements herein concerning financial , regulatory or legal matters should be understood to be general
observations based solely on Kroll's experience as risk consultants and may not be relied upon as
financial , regulatory or legal advice, which Kroll is not authorized to provide. All such matters should be
further corroborated through appropriate legal channels with appropriately qualified advisors in these areas.
Privi leged and confidential

I Kroll
Contents
1. Introduction ..... .. ..... ......... .. ................... .............. .. ..... .. ..... ... ... .. .. ....... .. ... .... .... .. ................ .. 3
2. Evidence Paci< - Funds traced to llan Shor .. ................... ... .. ..... ....... .......... .. ... .. ..... .. .... ... .4
3. Evidence Paci< - Funds traced to Alexandr Maclovici .. ...................... .... .. ... ..... .. .. ... ... .... 66
4. Evidence Paci< - Funds traced to Olga Bondarciuc .. .... ..... .. ... ...... ...... .... .. ...... ............ .. 116
Privileged and confidential 2

I Kroll Project Tenor II, Confidential Working Papers Part II to Detailed Report
1. Introduction
This document (the "Evidence Packs") is the second part of the confidential working papers
("Confidential Working Papers Part II") to the Detailed Report, issued as a final version on 22
March 2018 , in accordance with the Letter of Engagement dated 8 December 2017 (the "8 th
December LOE"). It provides the details of tracing for a sample of the individuals identified in
Confidential Working Papers Part I as follows :
• llan Shor;
• Alexandr Maclovici ; and,
• Olga Bondarciuc.
Privileged and confidential

Evidence Pack - Funds traced to llan Shor: Overview
2 . Evidence Pack - Funds traced to llan Shor

2.1 Overview
llan Shor ("Mr Shor") is a Moldovan businessperson and the mayor of the Moldovan city of Orhei.
He was President of the Board of BEM during the Review Period . The investigation has confirmed
that Mr Shor's involvement was instrumental in all of the key stages of the administration of the
suspected fraud , including:
• Gaining control of the Three Moldovan Banks through a series of linked nominee
shareholders, many of which had ties to him (see Section 7 of the Detailed Report) ;
• Controlling and directing the internal process of BEM's loan issuing procedures (see
Section 4 of the Detailed Report) ;
• Establishing a group of companies that received loan funds from the Three Moldovan Banks
("the Shor Group"), (see Section 3 of the Detailed Report) ; and ,
• Setting up a network of Latvian bank accounts that laundered the funds used to fund
shareholders and disguise the onward destinations of the proceeds of loans (see Section
8 of the Detailed Report) .
Kroll's analysis has identified that not only did Mr Shor play a key role in the administration of the
suspected fraud ; he also received funds linked to the suspected fraudulent loans granted to the
Shor Group.
In section 2.2, a number of payments received by him that originate from proceeds of loans issued
by BEM and UB are set out.
2.2 Payments received by Mr Shor

A search of bank statements from ABLV bank, Latvia, provided to Kroll identified 35
payments totaling USD 1 13,019,934 paid to Mr Shor between September 2009 and June 2014 .
Kroll traced 23 of these payments (totaling USO 12,045 ,328) and confirmed that the payments
originated in whole or party from suspected fraudulent loan funds at the Three Moldovan
Banks. This evidence pack provides details of three payments made to Mr Shor's ABLV
bank account, account number LV54AIZK0000010083121 . These three transactions total USO
10,338,317 .60 (equivalent) :
1
This is the USO (equivalent) figure . Transfers we re made in MDL, EUR and USO.
Pri vileged and confidential 4
Trace Date Account number Amount Amount Currency

Number received in
(USD original
equivalent) currency
1 25/04/2014 LV54AIZK0000010083121 93,700 93,700 USO
2 10/06/2014 LV54AIZK0000010083121 159,228 119,720 EUR
3 18/12/2013 LV54AIZK0000010083121 10,085,390 7,583,000 EUR
TOTAL 10,338,318
A further 20 payments were identified , totalling USO 1,707,010.90 (equivalent) . The payments were
made to Mr Sher's ABLV bank accounts (account numbers LV54AIZK0000010083121 and
LV61AIZK0000020367517) , and his account at Gazprombank, Russia (account number
42601978000210000052).
2.2.1 Trace 1 - payment of USD 93,700

An account in the name of Mr Shor received a payment of USO 93,700 on 25 April 2014 from an
ABLV account in the name of Branch Marketing Ltd . The source of the payment was traced to a
EUR 2.4 million loan issued by BEM to SC Dufremol SRL (a Shor Group company as detailed in
Section 3 of the Detailed Report) one week earlier, on 17 April 2014 . The funds were transferred
through two ABLV Core Laundering Account (Maltby Solutions LP and Branch Marketing Ltd) before
they were transferred to the ABLV account in Mr Sher's name. This loan was repaid by two loans:
issued to Voximar-Com SRL by BEM, and issued to Alutus Sri by BS . These loans were then repaid
on 25 and 26 November 2014 during the Switch (see Section 6 of the Detailed Report) . A summary
of the movement of funds is included in Figure 1 below:
Figure 1: Summa ry of Exa mple 1
, i;r-./
/
Loan a::cou,,t 14 2150 l976 5
Lo-!:1ref1;rer1~ii6-06/l[ lQ din l7j04i 2Gl4
(6Er-1)
I
17 i•14i 2-..J l 4
aJR 2TO,Q:J<J
i. 7/Q.;; 2\Jt.1. M L7J(Ji!J21Jti:, • "" 25;04/ 2014 L J 25/ 04i2..J14 ~

!■ --cUR 2 . ~iQ.OGG~ -=-- - -EU~4. 332.7GO~~ - - EUR 170,607-;,. US0244,000 ~ -=- - -uso93, 700 .,.
SC Dut'remal Sri Malt:by S::1lub::i.1s LP 6ra,r,d; M-3:-'-,.-:etn;;i: Ltd 6r.am:h M~rketin;;;i Ltd Oen 5:Jr
(6::M) (A.6LV) a P. USO (A6LV)
~~ ~~
2.2.2 Trace 2 - payment of EUR 119,720

Mr Shor received a payment of EUR 119,720 on 10 June 2014 from an ABLV account in the name
of Branch Marketing Ltd . The payment was identified as having originated from a MDL 11 million
loan issued by UB to Sri lnfoton Com (a Shor Group company as detailed in Section 3 of the

Detailed Report) five days earlier on 5 June 2014. The EUR 119,720 portion was transferred
through two ABLV entities before it was transferred to Shor's ABLV account.
A summary of the movement of funds is included in Figure 2 below:
Figure 2: Summary of Example 2
~
/
Loan a:::count 14220010 0004 323496
Lo.en reference N:" 147/ 13 din 06.11.2013
(U\5)
05/ 06/20!4
MDL l I 00,000
. 05/ 06 f2Ql~ n.'ti 05/ 06/20 14 05/06/20!4 --+ - - 10/06/20 !.4

,,. _ MDL 11,000,002·-> E\JP. 59 2,9¾ -111'!■ --EUR 532,936 --+ - -EUP. 58 3,000 EUR 119, 720--+
Sri Infoton Com Sri Infoton Carn M,=\tby So~Jtions LP 6rcn01 Marketing Ltd Dan Sor
MGL aR (A.SLV) (ASL\/) (A5LV)
(UB) (U8)
2.2.3 Trace 3 - payment of EUR 7,583,000

Mr Shor received a payment of EUR 7,583 ,000 on 18 December 2013 from an ABLV account in the
name of Neonila System LLP. The source of the transfer was traced to a EUR 7,755,000 loan issued
by UB to Apropro-Com Sri (a Shor Group company as detailed in Section 3 of the Detailed Report)
on the same date . The funds were transferred through three ABLV accounts before they were
transferred to an ABLV account in Mr Shor's name . From this account, they were transferred to a
Gazprombank account in Mr Shor's name .
A summary of the movement of funds is included in Figure 3:
Privi leged and confidential 6

~-
L:::•e.1c:::cc~.Jnt 1"1221}0 !OC-0046559i6
Lt'c~ref: !74/13 d.n 15/! 2/2013
(U 6)
I
lS/1 2/ 2i1!3
=~.. 7r5.000
Apropro-(cm Srl
·r
!.5/1 2/2013
"'T""
Otvi~lan Top LLP
T
16/ 12j2Q13
=T"·
1S/ 12i 20 ! 3 ----'>--• ol ~ - - - - - - l6/12i~Jt3
EUR 7,755,00<) - E\JP.~· ,os3,c-00
11,,
-
.;;
----=1S/ 12/7.SSJ,000
2013
-
6rend, Mar'r:elir.g Ltd Ne::;n,lc! System s UP ii~.., Ser n~:i Ser
(ASL•!) (A5LI/) \___ 2.;,1 12/ 20t3 (A5LV) {::~wrcmba~~!.:}
a i.:t 31 502.00G
Privileged and oonfidential

Evidence Pack - Funds traced to llan Shor: Example 1
2.3 Example 1
Example 1 involves a series of transactions from a loan granted to SC Dufremol SRL by BEM,
which , according to transaction descriptions on the bank statement, was made for the purchase of
computer equipment. Tracing shows the series of transactions and the flow of funds from SC
Dufremol SRL's loan account at BEM (account number 14215019785) to Mr Shor's ABLV account
(account number LV54AIZK0000010083121 ). Tracing identified a portion of the loan funds, USO
93,700, was paid to Mr Shor the next day, on 25 April 2014. According to transaction descriptions,
the funds appear to have been used to pay a company called "Tropical Collections".
The funds were transferred throguh the following accounts before a portion was transferred to Mr
Shor's bank account:
• SC Dufremol SRL, BEM (account number 22249019782768) ;
• Maltby Solutions LP, ABLV (account number LV30AIZK0000010374456); and
• Branch Marketing Ltd, ABLV (account number LV82AIZK0000010373132) .
According to bank statement data, payment descriptions indicate that the transfer to the ABLV
account in the name of Mr Shor was for a "Loan". The bank statement for this account shows that
these funds were transferred onward on the same day to an account no 7707-700576-002 at the
Bank of Maldives in the name of Tropical Collections Maldives . The payment description indicates
that the payment was for an invoice related to hotel costs.
In total, Tropical Collections received a total of USO 193,574.01 from this account (in April 2014).
It appears that these transactions are linked to Mr Shor's wedding, as, according to a social media
post, Mr Shor and his wife got married in 2014 in the Maldives. Reports about the wedding were
dated 14 January 2014, three months before the payments made to Tropical Collections . A
translated extract of this report is included below:

Si:?~EI'.; :.s:11::l ;.ad h:::· i: .l:b<.nd. ~.Io>:k,\.,:. n :11: t; :011~\:·':' 1:?•.!: Si!c: . :!l.:ii r:i::.! •·•::-:· ~.h:: =~-.-cmd
1
ti :::•:. -:·j:~ v::Cd::::;. :,:,u-k p:;-!.c•.: 1J:1 t:1,.:- :,.,.zf:·u:~t. !:·. :.!:e ).[2.~tii·,'="~ l::i.::.:,cl:-. ,rn •1:.:t:1'.1s:·:-..• ':..,:,;,::tii.
:..k~::i u:~~!,):: wii!1 b:.-1:..:.~:iul •,·:h:·.o: ~-.:.:~ti l:,:,;it·b.•~:.
-J2:::; i11:. ,):1 h':r :-t:-2i ri o:1?1~ .Sa,;1, Shot. :·.e,·':'.:.!e:d tr.~t :?l:'r hc:bc :Ld !:;.<l Z!:s:k-:-i Ii -::· f-.;;r
i:: c.rri,110.: ic,;· lh•: s.;.:1,:or:C. tim£·. "l }<J\"f .::;;,:q::ri~t:!>. t:.:-t=~.:::.dl~- rC'::,.;::t: ~ cJz;c::. i :~!; '.l!"'.§ ! :::z~·J
o u r ~..:-c-?r.(. ·.,·,:-dtil:J$ i1: ~h1.~ :•,!;~l d ~,- -Js . I diC 11~: ! ;..: ~p l;' C~ n·h.at i. ::-u:·p1~!0:· [ wJs ,:, :-:;,e:tl::Z'.
rm tt:rr!hi~: •~:-: \it,.,cL .. ~r:\~ ·.-:ril-?r, \1!", h~n biog.
(Source: http:llthewoman.md/jasmin-si-ilan-shor-s-au-casatorit-pentru-doua-oara-maldivel)
This loan was repaid partially by two other loans issued to Shor Group companies as follows :
• Loan Nr 250/2014 issued by BS to Alutus Com Sri on 22/10/2014 (EUR 1 million)
• Loan Nr 06-06/1/52 issued by BEM to Voximar-Com Sri on 16/12/2014 (EUR 1 million)
An additional amount (EUR 545,000) was received from SC Dufremol Srl's MDL account on 22/10/2014.
The ultimate source of this amount could not be determined during the scope of work set out in this
report.
These transactions are summarised in the figure below:
Privileged and confidential

Figure 4: Summary of the repayment of the loan (source of funds for Example 1)
Lcion acc:,unt 14 2270 30 788 27 Loar.acc~unt' 142210197835

Lci-5n refEren::e Nr 250/2014 din iO. i0, 20 14 Loa:i ref e·rerice Nr 06·06{1/52 din 16, 10, 20 !~
35 S~M
I
22/10{20 14
I
16/ 10/20!4
::LP. l r 0,000 ::LP. 1 loo ,ooo
A!trtus Cr.rn Sri Vtiximor--Com Srl

{:r {B:M)
22li0/20 !~
I
l?/!Oj20i~
:'UR j,ro,, c,o EUR i r0,000
-
fcirmi~o!d L!.P
(Privatbcr,1-:)
-,,.T.,
i-1<DStM Level LL?
I
22/ 10/201-4
EUR Sr, 050
..,.. ______ ZY1GfZO i~ _ _ _ _ __

ao r·~
,6/ 10/201~
17/10/ 20 14
EU::t i ,000,000
! 7/10/ 201&,
Eli;;: 1.000,000
ElP. s5s,ooo 22/!0/20 14 22/i0/ 20 1~
We!entos LP Kolten House LP EUR 855,000 SC Dufremol Sri EUR i.-100,000 Loon accciunt 14215019785
(Priv~tbank) (Pris•a !b~n~_) :'LP. Loan reference Nr 06-06/1/10 d'.n 17-04-201.:;
(5:'M)
,/ ·
22f1Dl2C114
MDL .; EUR s~s.ooo
/
/
/
SC Dufrcmol Sri
MDL
!PEM)

2.3.1 Example 1, Transaction 1 - Transfer of loan proceeds from SC Dufremol

Sri (BEM) to Maltby Solutions LP (ABLV)- EUR 2.4 million
Statement details
Bank BEM
Account holder SC Dufremol Sri
Country of company Moldova
registration
Account number 22249019782768
Account currency EUR
Transaction details
Credit transaction date 17/04/2014
Crediting amount 2,400,000.00
Credit from Loan account (BEM)
Description (as per statement) UTILIZAREA MIJLOACELOR DE CREDIT CONFORM
CONTRACT DE CREDIT NR.06-06/1/10 DIN 17.04.2014
PENTRU PROCURAREA MARFA- TABLETE PC, CONFORM
CONTRACT F/NR DIN 10.04.2014 INVOICE F/NR DIN
10.04.2014
Summary description Release of loan number 06-06/1/10
Debit transaction date 17/04/2014

Debit amount 2,400,000.00
Debit to Maltby Solutions LP (ABLV)
Description (as per statement) "FR/NR DIN 10.04.2014"PLATA IN AVANS PENTRU
PROCURAREA MARFA-TABLETE PC NF CONTR FR/NR DIN
10.04.2014 INV FR/N DIN 10.04.2014
Summary description Advance payment for market procurement of tablet PC's
Basis of trace
Basis of trace Exact match
Additional comments
Figure 5. Transfer from SC Dufremol Sri to Maltby Solutions LP
/ - - - - - 17/04/ 20 14 ------'➔ F.J : .:~ -- 17/04/ 20 14 ---3.>-

/ EUR 2,400,000 II"' ■ EUP. 2, 400 .000
Loan account 142 150 1978 5 SC Dufremol Sri Maltby Solutions LP
Loan reference 06-06/ 1/10 din 17/04/ 2014 (BEM) (ABLV)
(BE.t-1) . .

Example 1 Transaction 1
SC Dufremol SRL BEM Statement Extract (EUR) EUR Account Extract
BEM issued loan to SC Dufremol SRL - EUR 2,400,000
SC Dufremol SRL to Maltby Solutions LP - EUR 2,400,000
(Oate) (Debit) (Credit) biii aie. Ern. n-:-ao Eia aaiea eia. ia~ia-;-aiea 1eao. (Counterpartv) Gene. e1a e,aa. 6Ei ;;;aaaii'i.
UTILIZAREA MIJLOACELOR DE CREDIT CONFORM CONTRACT DE CREDIT SC DUFREMOL SRL
NR.06-06/1/10 DIN 17.04.2014 PENTRU PROCURAREA MARFA-
TABLETE PC, CONFORM CONTRACT F/NR DIN 10.04.2014 INVOICE F/NR
11/04L2014 2,400,000.00 POl 14215019785 BECOMD2X609 DIN 10.04.2014 1002600042306
(N) MALTBY
SOLUTIONS LP,39
DUKE
'FR/NR DIN 10.04.2014'PLATA IN AVANS PENTRU PROCURAREA 5TREET,EDINBURG,UN
MARFA -TABLETE PC NF CONTR FR/NR OIN 10.04.2014 INV FR/N DIN ITED KINGDOM OF
17/04/2014 2,400,000.00 103 LV30AIZK0000010374456 10.04.2014 GREAT BRITAIN

2.3.2 Example 1, Transaction 2 - Transfer of funds from SC Dufremol Sri

(BEM) and Danmira (Metrobank) to Branch Marketing Ltd (ABLV) - EUR 4.3
million
Statement details
Bank ABLV
Account holder Maltby Solutions LP
Country of company United Kingdom
reqistration
Account number LV30 AIZK 0000 0103 7445 6
Transaction details
Credit from SC Dufremol Sri (BEM)
Description (as per statement) FT14107223039788, ienakosais maksajums, nr.
FAAS410708830500, SC DUFREMOL SRL STR TIGHINA 12
CHISINAU, MOLDOVA, BANCA DE ECONOMII S.A.
(BECOMD2XXXX), konts MD83BE000022249019782768, OUR,
PREPMT FOR GOODS - TABLETS PC NF CONTR W/NR DD
10.04 .2014 INV W/NR DD 10.04.2014
Summary description Prepayment for goods

Debit to Branch Marketing Ltd (ABLV)
Description (as per statement) FT14107584770145, ieksbankas maksajums, nr. 99 , BRANCH
MARKETING LTD., konts LV82AIZK0000010373132 , Bo3spar
I/IHBeCTIIIL.ll/1111
Summary description Return on investments
Basis of trace
Basis of trace FIFO
Additional comments According to the funds tracing methodology, the EUR 4,332,700
transfer to Branch Marketing Ltd (ABL V) was from two inward
transfers as follows:
EUR 2,400,000 received from SC Dufremol Sri - whole amount

was traced onwards as part of the onwards transfer to Branch
Marketing Ltd; and
EUR 2,150,000 received from Danmira (MetroBank, Russia) -
EUR 1,932,700 of this was transferred onwards to Branch
Privileged and confi dential 13

Marketing Ltd; the remainder was paid out through other

transactions.
Fig ure 6: Funds from Oanmira and SC Oufremo/ Sri mixed in Maltby Solutions LP accoun t and transferred
to Branch Marl<eting Ltd
Danmira - ~
{Metro bank)
17/04 / 20 14
'· · ono
EUR 2, 150,_ u table}
(EUR 1, 9 3.,, , 700 attr1~ ~
·
17/04/20 14 17/04/ 2014

~
EUR2. 400,000 EUR 4,332.700
SC Dufremol Sri Maltby Solutions LP Branch Marketing Ltd
(Banca de Economii'- ',t,,B L\/) AS L\/°!
As detailed in Figure 5, the funds from SC Dufremol SRL and the funds received from Danmira
(Metrobank, Russia) were mixed in the account of Maltby Solutions LP . Therefore the funds from these
two sources are indistinguishable. In addition, as described in the Detailed Report (Section 11), the
funds from a group of accounts at Alef Bank (Russia) and Metrobank (Russia) were also treated
as funds related to the suspected fraud, as they appeared to relate to a circular transfer of funds
between these accounts, the Latvian accounts and accounts at the Three Moldovan Banks.

Example 1 Transaction 2 Account Cover Page
Maltby Solutions LP ABLV Statement Extract (EUR)
ABLV Bank, AS Tel: +371 6777 5222

23 Elizabetes Street Fax: +371 6777 5200
Riga, LV-1010, Latvia Client line: +371 6777 5555
E-mail: info@ablv.com
www.ablv.com
BANKING/ INVESTMENTS\ ADVISORY AB LV
Konta parskats
No 29.10.2013 ITdz 26.06.2014
Konta Tpasnieks MALTBY SOLUTIONS LP

Reg. Nr./ Pers. kods SL14130
Adrese DUKE STREET 39, EDINBURGH, SCOTLAND, EH6 8HH, UNITED
KINGDOM (GREAT BRITAIN)
Nore~inu konta Nr. LV30 AIZK 0000 0103 7445 6
Valota USD
Parskata periods 29 .10.2013 - 26.06.2014
Sakuma atlikums +0.00 Debeta apg rozTjums -7 982 157. 00
Beigu atlikums +0.00 KredTta apgrozTjums +7 982 157.00
(t.sk. niikotne pieejamas summas) (t.sk. nakotne p(eejamas summas)
DarTjuma
datums/
valutesanas DarTjuma registracijas numurs, darTjuma veids,
datums informacija par darTjumu Debets KredTts
FT13324601390224, ienakosais maksajums , nr. FAAS332309075400,

PROVOLIROM SRL BD .NEGRUZZI 2 CHISINAU MOLDOVA, JOINT
STOCK COMMERCIAL BANK UNIBANK (JSCUMD2XXXX), konts
20 .11.2013
MD27JS000222478561066840, pieteikta summa 1691007.00 USO, +1 690 957 .00
(21 .11.2013)
SHA, ieturetas komisijas 50.00 USO, PREPMNT FOR TEHNICA DE
CALCUL CONTR W/N DD 19.11 .2013 INVOICE W/N DD 19.11.2013
BNY CUST RRN - F1S1311190707200
FT13325580810245, komisija par maksajumu, maksajuma summa
21.11.2013 -5.42
1690700.00 USO no 21/11/2013 .
FT13325580810245, ieksbankas maksajums, nr. 6, BRANCH

21.11 .2013 MARKETING LTD., konts LV82AIZK0000010373132, Bo3Bpar -1 690 700 .00
1'1HBecr1,11.,11,11ii
10.01 .2014 MARKETING LTD., reg. nr. 135,034, konts LV82AIZK0000010373132 , +375 700.00
IIIHBecrn41,11,1
FT14010838644324, k9misija par maksajumu, maksajuma summa

10.01.2014 -100.00
375600.00 USO no 10/01/2014
FT14010838644324, izejosais maksajums, nr. 25, NORDA HOLDINGS
LTD, TALLINN BUSINESS BANK LTD (TABUEE22XXX), konts
10.01 .2014 -375 600.00
EE320000009320037233, OUR, Payment according to contract from
10.01.14 for c;omputer equipment
FT14010021861009, ieksbankas maksajums, KOMIIICClllrl 3A
10.01.2014 Bbl,QAYY nO,QTBEP)K,QEHlllrl 3A nnATE)K FT14010838644324 -4.12
37560'0,00 USO OT 10/01/2014, 3.00 EUR=> 4.12 USD, kurss 1.3733
FT1°4034783194693, ieksbankas maksajums, nr. 627, BRANCH
03.02.2014 MARKETING LTD., reg. nr. 135,034, konts LV82AIZK0000010373132, +125 100.00
IIIHBecrn41,11,1
FT14034900587301, komisija par maksajumu , maksajuma summa
03.02.2014 -100.00
125000.00 USO no 03/02/2014
FT14034900587301, izejosais maksajums, nr. 43, ALDGATE TRADING
LP, RIETUMU BANKA (RTMBLV2XXXX), konts
03.02.2014 -125 000.00
LV45RTMB0000628806720, SHA, Payment according to transport
services
FT14034662252820, ieksbankas maksajums, l<OMIIICClllrl 3A
03.02.2014 Bbl,QAYY nO,QTBEP)K,QEHlllrl 3A nnATE)K FT14034900587301 -408
125000.00 USO OT 03/02/2014, 3.00 EUR=> 4.08 USO, kurss 1.36
ABLV Bank, AS/ Registration No. 50003149401 / SWIFT: AIZK LV 22

Maltby Solutions LP ABLV Statement Extract (EUR) EUR account - page 20/27
SC Dufremol SRL to Maltby Solutions LP - EUR 2,400,000
Maltby Solutions LP to Branch Marketing LrTD - EUR 4,332,700
l<onta parskats, konta Nr. LV30 AIZI< 0000 0103 7445 6 AB L V
Darijuma
datums/
valutesanas Darijuma registracijas numurs, darTjuma veids,
datums informacija par darTjumu Debets Kredits
FT14107223000431, ienakosais maksajums, nr. ASW26992/170414, Balance b/fwcl EUR 321 .38
KIO9909380074 DANMIRA //MD2044 , R ESPUBLIKA MOLDOVA,
17.04.2014 KISHINEV, UL. ME SHTERUL MANOLE, D. 12//, METROBANK +2 150 000.00
(MBNKRUMMXXX), konts 40807978200010053503, OUR, PAYMENT
FOR COMPUTERS UNDER CONTRACT DD 16.04.2014
FT14107223039788, ienakosais maksajums, nr. FAAS410708830500,
SC DUFREMOL SRL STR TIGHINA 12 CHISINAU, MOLDOVA, BANCA
DE ECONOMII S.A. (BECOMD2XXXX), konts
17.04.2014 +2 400 000.00
MD83BE000022249019782768, OUR, PREPMT FOR GOODS -
TABLETS PC NF CONTR W/NR DD 10.04.2014 INV W/NR DD
10.04.2014
FT14107752733580, val0tas konvertacija, nr. 98, 217155.27 EUR=>
17.04.2014 -21 '7 155.27
300000.00 USO, kurss 1.3815
17.04.2014 -4.00 Balance b/fwd EUR 4 ,33, 162.11
4332700.00 EUR no 17/04/2014
17.04.2014 MARKETING LTD ., konts LV82AIZK0000010373132, Bo3spar -4 332 700 .00
111HBeCTll11..lll11il
22.04.2014 MARKETING LTD., reg . nr. 135,034, konts LV82AIZK0000010373132, +720 820.00
VIHBeCTll11..l"1111 :
FT14112787590184, komisija par maksajumu, maksajuma surnma
22.04.2014 -50 .00
720760.00 EUR no 22/04/2014
FT14112787590184, izejosais maksajums, nr. 100, SUNRISE COTTON
LP, AS 'PRIVATBANK' (PRTTLV22XXX), konts
22.04.2014 -720 760 .00
LV66PRTT0265017145800, SHA, Payment according -to contract from
17 .03.14 for electronics ·
VIHBeCTll11..lll1111
FT14114856974221, komisija par mal<sajuniu , maksajuma summa
24.04.2014 -50.00
20000.00 EUR no 24/04/2014
FT1411485697 4221, izejosais maksajum~. nr. 102, AERO AGENTS
LLP, JSC CITADELE BANKA (PARXLV22XXX), konts
24.04.2014 -20 000 .00
LV47PARX0009342630001, SHA, Payment according to invoice
1318-2 014 for transport services
FT14114317905021, ieksbankas mal<sajums, l<OMll1CCll1fl 38 Bb1A8"-IY
24.04.2014 nOATBep~(,QeHll1fl 38 nnare~c-FT14114856974221 20000.00 EUR OT -3 .00
24/04/2014
FT14114214565114, ie.ksbankas maksajums, nr. 950, BRANCH

24 .04.2014 MARKETING LTD., reg : nr. 135,034, konts LV82AIZK0000010373132, +26 ODO.DO
VIHBeCTll11..lll1111
FT141140373782'o6, komisija par maksajumu, maksajuma summa
24.04.2014 -50.00
25950.00 EUR no 24/04/2014
FT14114037378206, izejosais maksajums, nr. 104, ICSAGERCOM
GRUP ~RL; MOLDINDCONBANK (MOLDMD2XXXX), konts
24 .04.2014 -25 950 .00
MD28ML000000022518091208, OUR, Payment according to contract
from 18.,04.14
FT141'18996017023, ieksbankas maksajums, nr. 956, BRANCH
VIHeecT1111..lll1111
FT14118808584807, komisija par maksajumu, maksajuma sum ma
28.04.2014 -50.00
10650.00 EUR no 28/04/2014
FT14118808584807, izejosais maksajums, nr. 112, ICSAGERCOM
GRUP SRL, JOINT STOCK COMMERCIAL BANK UNIBANK
28 .04.2014 -10 650 .00
(JSCUMD2XXXX), konts MD02JS222400100019641978, OUR,
Payment according to contract from 25.04.14
28.04.2014 -50.00
32700.00 EUR no 28/04/2014
ABLV Bank, AS I Registration No. 50003149401 I SWIFT: AIZK LV 22

2.3.3 Example 1, Transaction 3 - Transfer of amount received from Maltby

Solutions LP (ABLV) to various accounts
Statement details
Bank ABLV
Account holder Branch Marketing Ltd (EUR)
Country of company Belize
registration
Transaction details
Credit from Maltby Solutions LP (ABLV)
Description (as per statement) FT14107584770145, ieksbankas maksajums, nr. 99,
MALTBYSOLUTIONS LP, reg . nr. SL 14130, konts
LV30AIZK000001037 4456,B03BpaT IIIHBeCTIIIL.1111111
Summary description Return on investment

Debit amount 176,606.83
Debit to Branch Marketing Ltd (USO)
Description (as per statement) FT14115230559651, valotas konvertacija, nr. 953, 176606.83
EUR =>244000.00 USO, kurss 1.3816
Summary description Currency conversion EUR 176,606.83 to USO 244,000.00
Basis of trace
Basis of trace FIFO
Additional comments Balance b/fwd was EUR 12,460.94. The EUR 4,332,700
transferred onwards as follows:
EUR 187,589 was transferred as part of a EUR 200,000 transfer

to Vegwork lmpex LP (ABLV) (the remaining EUR 12,460.94
coming from the b/fwd balance) - amount not traced for the
purposes of this example
EUR 2,400,050 was paid to Vegwork lmpex LP (ABLV) - amount
not traced for the purposes of this example
EUR 720,820 was paid to Maltby Solutions LP (ABLV) - amount
EUR 56,066 was converted to USO 77,500 - amount not traced
for the purposes of this example
EUR 218,550 was paid to Vegwork lmpex LP (ABLV)- amount
Pri vi leged and confidenti al 17

EUR 109,974 was converted to USO 151 ,500 - amount not

traced for the purposes of this example
EUR 386,000 was paid to Branch Marketing Ltd (Eurobank,
Cyprus) - amount not traced for the purposes of this example
EUR 176,607 was convertea to USD 24;4,QQ.0..:-.amount traceg
I _1 _ , ~ ._ ,_ _ _ ,. ... , "f'-._ -- -• ~
Figure 7: Transfer of amount received from Maitby Solutions L.P to various accounts
1/egwork [rnpe:< LP co/ Maltby(ABL\/)

Solutions LP
~~ /
,t, 22/04/2014 //
I
l7/04/2fJ 14
EUR 720,820/
/
EUR 200 ,050 24/04j2014
\' EUR 187, 559 atbibutable) EUR 20,000
1
; /
22, 04/ 20 14 / 24/04/2014
/ .
EUR 2,rio,o so / EUR 26,000
23/04i2014 /../
EUR 218, 550 / ----2-5/:-::0-
4/-::2::
0:-14: : - - -7
I / EUR 176,607 · USO 244,000 "
I /
L7/04/ "2!}14
EUR 4,332, i\JO
,,. 23~20 14
EUR 56,066 · USO 77,500
,,
Maltby S~luiions L
0 Brandi M.;rkeling Ltd Brand, Markeiing Ltd
(A6LI/) ELR 24/04/2014 USO
(ll.BL\J) , EUR 109,974 · USO 15 1, 500 (ASL\/j
I
I ""
I
I ""28/04/ 2014
I EUR 4 3,100
25/04i"J.O 14 (EUR 3 1,044 atirib,utablej
EUR 3?6,000
I ""
I
I " '--
I
¥
'" ~
Brand, Ma.-leting Ltd Kfassike u1t:ernati:mal Limited

ELR (ll.8LV)
(Eurobenk Cyp:us Ltd)

Example 1 Transaction 4 Account cover page
Branch Marketing LTD Statement Extract (EUR)
ABLV Bank, AS Tel: +371 6777 5222

Riga, LV-1010, Lalvia Clienl line: +371 6777 5555
www.abl v.com
Konta parskats
No 30.07 .2013 ITdz 15.06.2015
Kenia ipasnieks BRANCH MARKETING LTD.

Reg. Nr./ Pers. kods 135,034 •
Adrese CORNER EYRE AND HUTSON STREETS BLAKE BUILDING -
SUITE 102, GROUND FLOOR; BELIZE CITY, BELIZE
Nore~inu konta Nr. LV82 AIZK 0000 0103 7313 2 .
Valota USD
Parskata periods 30.07.2013 - 15.06.2015
Sakuma atlikums +0.00 Debeta apgrozijums .. -75 697 391.72
Beigu atlikums +0.00 Kredi!a apgrozi]Ull)S: +75 697 391.72
(t.sk. nakotne pieejamas summas) (t.sk. nakotne pi~ejamas summas)
DarTjuma
datums/
valutesanas Darijuma registracijas numurs, darijuma veids,
datums informacija par darijumu Debets Kredits
FT13227013406473, ieksbankas maksajums, nr. 393, PLUS

15.08.2013 OPERATIONS LTD., reg. nr. 132,467, konts LV59AIZK0000010366659, +500.00
LIIHsecn141,11,1
FT13231302852663, ieksbankas maksajums, nr, 405, PLUS

19.08.2013 OPERATIONS LTD., reg . nr. 132,467, konts LV59AIZK0000010366659, +6 378 000.00
LIIHBeCTl'11..\1'11'1 .
FT13231116319578, komisija par maksajuinu, maksajuma summa

19.08.2013 -5.33
298000.00 USO no 19/08/2013 '
FT13231116319578, ieksbankas maks~jums, nr. 6, OLYMPIA UNITED

19.08.2013 -298 000 .00
LTD., konts LV33AIZK0000010367,5_
15, LIIHBeCTl'141'11'1
FT13231116323032, komisija pi;lr'rnaksajumu, maksajuma summa
19.08.2013 -5 .33
4450000.00 USO no 19/08/2013
FT13231116323032, ieksbankas maksajums, nr. 7, DANIELL INVEST

19.08.2013 -4 450 000.00
LTD, konts LV19AIZK0000010352247, v1HBeCT1'141'11'1
FT13231366360340, ~pniisija par maksajumu, maksajuma summa
19.08.2013 -5 .33
286000.00 USO no 1~/08/2013
FT1323136636034p; ieksbankas maksajums, nr. 4, SALVADOR
19.08.2013 -286 000.00
TRADE LP, kon/~:LV11AIZK0000010356465, LIIHBecrn41,11,1

19.08.2013 -5 .33
309000.00 U,SD no 19/08/2013
FT13231 '.3°66363735, ieksbankas maksajums, nr. 5, PIONEER ASSETS

19.08.2013 -309 000.00
LTD., k'qnts LV65AIZK0000010364320, LIIHBecrn41,11,1
FT1;3231930900426, komisija par maksajumu, maksajuma summa

19.08.2013 -5.33
314000.00 USO no 19/08/2013
·fT13231930900426, ieksbankas maksajums, nr. 2, CARMONDEAN

19.08.2013 -314 000.00
DEVELOPMENT LTD., konts LV49AIZK0000010364608, LIIHBecr1,141,11,1

19.08.2013 -5.33
298000.00 USO no 19/08/2013
FT13231930902409, ieksbankas maksajums, nr. 1, IT-LOG ALLIANCE

19.08.2013 -298 000 .00
LLP, konts LV83AIZK0000010347506, v1HBeCTl'11..\1'11'1
19.08.2,0 13 -5.33
241000.00 USO no 19/08/2013

Branch Marketing LTD Statement Extract (EUR) EUR account page 83/95
Maltby Solutions to Branch Marketing LTD - EUR 4,332,700
Kanta parskats, konta Nr. LV82 AIZK 0000 0103 7313 2 AB L V
Darijuma
datums/
valutesanas Darijuma registracijas numurs, dari]uma veids,
07.04.2014 -4.00
1622100.00 EUR no 07/04/2014
FT14097376181164, ieksbankas maksajums, nr. 926, HAMILTERO
07 .04.2014 -1 622 100.00
COLOR LIMITED, konts LV55AIZK0000010373133, 1/1Heecrnu111111
FT14098254005604, valutas konvertacija, nr. 927, 160421 .97 EUR=>
08.04.2014 -160 421 .97
220500.00 USO, kurss 1.3745
10.04.2014 -4._00
100050.00 EUR no 10/04/2014
FT14100709146868, ieksbankas maksajums, nr. 930, ROMANFORD
10.04.2014 -10Q 050 .00
SOLUTIONS LP, konts LV60AIZK0000010365671, I/IHBECTllll...\111111
FT14101026273030, ieksbankas maksajums, nr. 91 , MALTBY
11 .04.2014 SOLUTIONS LP, reg. nr. SL 14130, konts LV30AIZK0000010374456, +2 700 000.00
Bo3epaT 1t1Heecrnu111iii
11 .04.2014 -4.00
2700000.00 EUR no 11/04/2014
FT14101026273102, ieksbankas maksajums, nr. 931, VEGWORK
11.04.2014 -2 700 000 .00
IMPEX LP, konts LV71AIZK0000010371390, illHBecrnu111111
FT14101773604686, ieksbankas maksajums, nr. 92, MALTBY
11.04.2014 SOLUTIONS LP, reg. nr. SL14130, konts LV30AIZK00000103744\6, +145 200.00
Bo3epaT 1t1Heecrnu111iii .
11.04.2014 -4.00
56550.00 EUR no 11/04/2014
11 .04.2014 -56 550.00
COLOR LIMITED, konts LV55AIZK0000010373133, IIIHEiecT1t1U1t11t1
FT14101180424570, komisija par maksajumu, mal_<Sajuma sum ma
11 .04.2014 -4 .00
51100.00 EUR no 11/04/2014
FT14101180424570, ieksbankas maksajums, nr' 934, VEGWORK
11.04.2014 -51 100.00
IMPEX LP, konts LV71AIZK0000010371390, i11Heecrnu111111
l
11 .04.2014 -4 .00
39700 .00 EUR no 11/04/2014 '
FT14101231522078, ieksbankas maksajums, nr. 933, TORPROM
11 .04.2014 -39 700.00
UNIVERSAL LP, konts LV22AIZK0,0~.0010369168, IIIHeecrnu111111
FT14105786151765, ieksbankas' maksajums, nr. 96, MALTBY
15.04.2014 SOLUTIONS LP, reg. nr. SL 14130, konts LV30AIZK0000010374456, +574 800.00
Bo3epaT 111Heecrnu111iii '-
FT14105605087610, kom.isija par maksajumu, maksajuma summa
15.04.2014 -4.00
771800.00 EUR no 15/04/2014
FT14105605087610;Jeksbankas maksajums, nr. 936, VEGWORK
15.04.2014 -77 1 800 .00
IMPEX LP, konts LV7,1AIZK0000010371390, IIIHeecT1t1U1t11t1
15.04.2014 -4 .00
10600.00 EUR.rib 15/04/2014
FT1410595,5307977, ieksbankas maksajums, nr. 937, KLASS IKA
15.04.2014 INTERNATIONAL LIMITED, konts LV76AIZK0000010367517, -10 600.00
illHBeCTillU~ill
•.)
FT14107493122549, ieksbankas maksajums, nr. 27, KLASSIKA

17.04.2014 INTERNATIONAL LIMITED, reg. nr. HE 320911, konts +2 200.00
L'{76AIZK0000010367517, BoaepaT 1t1Heecrnu111iii
':FT14107493147688, komisija par maksajumu, maksajuma summa
17.04.2014 -4.00
56420.00 EUR no 17/04/2014
FT14107493147688 , ieksbankas maksajums, nr. 938, ROMANFORD
17.04.2014 -56 420.00
SOLUTIONS LP, konts LV60AIZK0000010365671, I/IHBECTl,11...\111111
FT14107585239340, valutas konvertacija, nr. 939, 72451.19 EUR=>
17.04.2014 -72 451 .19
100200.00 USO, kurss 1.383 Balance b/fwd : EU R 12,460.94
17.04.2014 SOLUTIONS LP, reg. nr. SL14130, konts LV30AIZK0000010374456, +4 332 700 .00
Bo3BpaT 1t1Heecrnu111iii
ABLV Bani<, AS I Registration No. 50003149401 I SWIFT: AIZK LV 22

Branch Marketing LTD Statement Extract (EUR) EUR account page 84/95
Branch Marketing LTD FX transfer EUR account to USO account - EUR 176,606.83
Ka nta pa rskals, konla Nr. LV82 AIZK 0000 0103 7313 2 AB L V
Darijuma
datums/
17.04.2014 -4 .00
200050.00 EUR no 17/04/2014
17.04.2014 -200 050.00
IMPEX LP, konts LV71AIZK0000010371390, VIHaecrn1.11-11-1
22.04.2014 -4 .00
2400050.00 EUR no 22/04/2014 (

22.04.2014 -2 400 050:00
22.04.2014 '-4 .00
720820.00 EUR no 22/04/2014
22.04.2014 -720 820.00
SOLUTIONS LP, konts LV30AIZK0000010374456, V\Haecrn1.11-11-1
FT14113648543067, valutas l<anvertacija, nr. 945, 56065.98 EUR=>
23.04.2014 -56 065.98
77500.00 USO, kurss 1.3823
--
23.04.2014 -4.00
218550.00 EUR no 23/04/2014
23.04.2014 -218 550.00
FT14114471056753, komisija par maksajumu, maksajuma summ$ ·
24.04.2014 -4.00
20000.00 EUR no 24/04/2014 '
--
24.04.2014 -20 000.00
SOLUTIONS LP, konts LV30AIZK0000010374456, VIHaect1-11.11111-1
---
24.04.2014 -109 973.87
151500.00 USO, kurss 1.3776
FT14114214565114, komisija par maksajumu, maks~juma sum ma
24.04.2014 -4 .00
26000.00 EUR no 24/04/2014 \
-
FT14114214565114, ieksbankas maksajums, nr: 950, MALTBY
24.04.2014 -26 000.00
SOLUTIONS LP, konts LV30AIZK0000010374456, VIHaecrn1.1v1v1
25.04.2014 -50.00
386000.00 EUR no 25/04/2014 .
FT14115748600267, izejosais maks~jums, nr. 952, BRANCH

25.04.2014 MARKETING LTD, EUROBANK CYPRUS LTD (ERBKCY2NXXX), -386 000 .00
konts CY450180000600002001,90218505, SHA, Transfer maney Balance b/fwd : EUR 207.577 .09
FT14115230559651, val0tas ~olivertacija, nr. 953, 176606.83 EUR=>

25.04.2014 -176 606 .83
244000.00 USO, kurss 1.381_6
25.04.2014 IMPEX LP, reg. nr. SL 13.175, konts LV71AIZK0000010371390, BoJapar +1 141 000.00
,..
v1Haecrn1.1v1~
FT1411818870441 1"; ieksbankas maksajums , nr. 69, HAMILTERO
28.04.2014 COLOR LIMITED ,: reg. nr. 4166558, konts LV55AIZK0000010373133, +1 371 000.00
Bo3BpaT vlHB~CT,'11.11-1~
FT1411808,6482108, komisija par maksajumu, maksajuma summa
28.04.2014 -4.00
43100.00 ,E;UR no 28/04/2014
FT14118086482108, ieksbankas maksajums, nr. 957, KLASSIKA
28.04.2014 INTERNATIONAL LIMITED, konts LV76AIZK0000010367517, -43 100.00
V1~sei:rn1.1v1v1
28.04.2014 -4 .00
·-252100.00 EUR no 28/04/2014
28.04.2014 -252 100. 00
IMPEX LP, konts LV71AIZK0000010371390, VIHaecrn1.1v1v1
28.04.2014 , -4.00
464800.00 EUR no 28/04/2014
28.04.2914 -464 800 .00
SOLUTIONS LP, konts LV30AIZK0000010374456, VIHaecrn1.1v1v1
FT14118083914208, valQ!as konvertacija, nr. 959, 488016.17 EUR=>
28.04.2014 -488 016.17
676000.00 USO, kurss 1.3852
ABLV Bank. AS/ Registration No. 50003149401 / SWIFT: AIZK LV 22

2.3.4 Example 1, Transaction 4 - Transfer of funds received from Maltby

Solutions LP (ABLV) to Mr Shor (ABLV)- USD 93,700
Statement details
Bank ABLV
Account holder Branch Marketing Ltd (USO)
registration
Account currency USO
Transaction details
Crediting amount 244,000 .00
Credit from Branch Marketing Ltd (EUR) (ABLV)
Description (as per statement) FT14115230559651 , valatas konvertacija, nr. 953, 176606.83
EUR =>244000 .00 USO, kurss 1.3816
Summary description Currency conversion

Debit amount 93 ,700.00
Debit to llan Sor (ABLV)
Description (as per statement) FT14115845779369 , ieksbankas maksajums, nr. 955, llan Sor,
kontsLV54AIZK0000010083121 , 3aviM
Summary description Loan
Basis of trace
Basis of trace FIFO
Additional comments Balance b/fwd was USO 550.50, treated as nil in accordance with
the funds tracing methodology. The inward transfer of USO
244,000 was paid out as part of the following transfers :
USD-,93,70Q,.w as ~aid to-llan Scir="amQ1JD..t tr2.ced onwaras for the

WJrp_g_se§J)LJhis. exam!Jffl
USO 150,000 was paid to Maltby Solutions LP - amount not
traced onwards for the purposes of this example
The remaining USO 300 was less than USO 1,000 equivalent and
not traced according to the tracing methodology.
Privileged and confi denti al 22

Figure 8: Transfer of funds from Branch Marketing Uc/ to Mr Shor ancl other accounts
25/ 04j20 14 ----3'- _ _ _ _ _ 25/ 04/ 2014 _ _ _ __.,._

EUR 176,607 - USD 244,000 USD93, 700 -
Branch Marketing Ltd Brand, Marketing Ltd !Ian Sor
ELR USD , (A.BL\/)
~~ ~~ ',
''25/04/ 2014
EUR 150,000
..........
' ' "'-,i.

Maltby Solutions LP
AS L\/'

Example 1 Transaction 4 Account cover page
Branch Marketing LTD Statement Extract (USO)
ABLV Bank, AS Tel: +371 6777 5222

www.ablv.com
Konta parskats
No 30.07.2013 lldz 15.06.2015
Konta ipasnieks BRANCH MARKETING LTD.

Reg. Nr./ Pers. kods 135,034
SUITE 102, GROUND FLOOR/ BELIZE CITY, BELIZE
Valota USO
Parskata periods 30.07.2013 -15.06.2015
Sakuma atlikums +0.00 Debeta apgroz1jums -75 697 39 1.72
Beigu atlikums +0.00 KredHa apgrozijums · +75 697 391.72
(t.sk. nakotne pieejamas summas) (t.sk. nakotne pi~e]amas summas)
Darijuma
datums/
FT13227013406473, ieksbanl<as maksajums, nr. 393, Pll.JS

15.08.2013 OPERATIONS LTD., reg . nr. 132,467, konts LV59AIZKOci00010366659, +500.00
IIIHsecn,11.I1,n1
FT13231302852663, iel<sbankas maksajums, nr. <io5, PLUS
19.08.2013 OPERATIONS LTD., reg . nr. 132,467, konts L\/p9AIZK0000010366659, +6 378 000.00
IIIHBeCT!lll\111111 .'
FT13231116319578, komisija par mal<sajumu , maksajuma summa

19.08.2013 -5.33
298000 .00 USD no 19/08/2013 '
FT13231116319578, ieksbankas maks~jums, nr. 6, OLYMPIA UNITED
19.08.2013 -298 000.00
LTD., l<onts LV33AIZK000001036')'.51'.5, IIIHBecn,4111111
FT13231116323032, l<omisija p~r rnaksajumu, maksajuma summa
19.08.2013 -5.33
4450000.00 USO no 19/08/201~
FT13231116323032, ieksb?nk'as maksajums, nr. 7, DANIELL INVEST
19.08.2013 -4 450 000.00
LTD, konts LV19AIZK0000:010352247, IIIHsecn,4111111
FT13231366360340, ~omisija par maksajumu, maksajuma summa
19.08.2013 -5.33
286000.00 USO no 1_g/08/2013
FT13231366360340 '. iel<sbanl<as maksajums , nr. 4, SALVADOR

19.08 .2013 -286 000.00
TRADE LP, konts.LV11AIZK0000010356465, IIIHsecn,4111111
l.c

19.08.2013 -5.33
309000.00 Li.so no 19/08/2013
FT13231~-66363735, ieksbanl<as maksajums, nr. 5, PIONEER ASSETS
19.08.2013 -309 000 .00
LTD. , _konts LV65AIZK0000010364320, IIIHsecn,4111111
FT_ 1 §231930900426, komisija par maksajumu, maksajuma summa
19.08.2013 -5.33
,.314000.00 USD no 19/08/2013
·fT13231930900426, ieksbankas maksajums, nr. 2, CARMONDEAN
19.08.2013 -31 4 000. 00
DEVELOPMENT LTD., konts LV49AIZK0000010364608, IIIHsecn,4111111
19.08.2013 -5.33
298000.00 USO no 19/08/2013
19.08.2013 -298 000.00
LLP, konts LV83AIZK0000010347506, VIHBeCTIIIL\111111
19.08.2013 -5.33
241000.00 USD no 19/08/2013
ABLV Bank, AS/ Reglslralion No. 50003149401 / SWIFT: AIZI( LV 22

Example 1 Transaction 4 USO Account - page 26/95
Branch Marketing LTD Statement Extract (USO)
Branch Marketing LTD currency conversion EUR 176,606.83 to USO 244,000
Branch Marketing LTD to llan Shor - USO 93,700
Kon ta pa rskats, konta Nr. LV82 AIZI< 0000 010 3 7313 2 AB L V
DarlJuma
datums/
FT14107585239340, valotas konvertacija, nr. 939, 72451 .19 EUR=>
17.04.2014 +100 200.00
100200.00 USO, kurss 1.383
FT14107361446036 , komisija par maksajumu. maksajuma summa
17.04.2014 -5 .54
100200.00 USO no 17/04/2014
FT14107361446036, ieksbankas maksajums, nr. 941, llan Sor, konts
17.04.2014 -100 200 .00
LV54AIZK0000010083121, 3a~M
FT14113648543067, valOtas konvertacija, nr. 945, 56065.98 EUR=>
23.04.2014 +77 500.00
77500.00 USO, kurss 1.3823
23 .04.2014 -5.53
77300 .00 USO no 23/04/2014
23.04.2014 0
77 300.00
SOLUTIONS LP, konts LV30AIZK0000010374456, VlHsecn11-t1>11>1
FT14114037389808, valOtas konvertacija, nr. 949. 109973.87 EUR=>
24.04.2014 +151 500.00
151500.00 USO, kurss 1.3776
24.04.2014 -5.53
151500.00 USO no 24/04/2014
24.04.2014 -151 500.00 Balance b/fwd USO 550 .50
SOLUTIONS LP, konts LV30AIZK0000010374456, VlHBecrnLt1>11>1
FT14115230559651 , valOtas konvertacija, nr. 953, 176606.83 E4R ,;,>
25.04.2014 +244 000.00
244000.00 USO, kurss 1.3816 ·
25.04.2014 5 53
93700.00 USO no 25/04/2014 - . Balance b/fwd USO 244,544.97
FT14115845779369, ieksbankas maksajums, nr. 955, II~~ Sor, konts

25.04.2014 -93 700 .00
LV54AIZK0000010083121,3a~M
25.04.2014 -5.53
150000.00 USO no 25/04/2014
FT14115173107168, ieksbankas maksajums, nr: 954, MALTBY
25 .04.2014 -150 000 .00
SOLUTIONS LP, konts LV30AIZK0000010_~74456, VlHsecrnLt1>11>1
FT14118083914208, valOtas konvertiicija ;,_nr. 959, 488016.17 EUR=>
28.04.20 14 +676 000.00
676000.00 USO, kurss 1.3852 ·
FT14118436640250, komisija par mahajumu , maksajuma sum ma
28.04.2014 -5.53
676100.00 USO no 28/04/2014 .
FT14118436640250, ieksban~as inaksajums, nr. 961, MALTBY

28.04.2014 -676 100.00
SOLUTIONS LP, konts LV30AIZK0000010374456, VlHBecrnLt1>11>1
29.04 .2014 +69 000 .00
69000.00 USO, kurss 1.3835
FT14119208755438 , kornisija par maksajumu, maksajuma summa
29.04.2014 -5. 54
69000.00 USO no 29/04/2014
(,

29 .04.2014 -69 000 .00
IMPEX LP, kol")tsLV71AIZK0000010371390, VlHsecrnLt1>11>1
FT14120307'Z60803, valOtas konvertacija , nr. 971, 132464.71 EUR=>
30.04.2014 +183 000.00
183000.09 USO, kurss 1.3815
FT141_2Q512104505, komisija par maksajumu, maksajuma summa
30.04.2014 -5.53
18300Q.OO USO no 30/04/2014
FTf4120512104505, ieksbankas maksajums, nr. 972, VEGWORK
30.04.2014 -183 000.00
IMPEX LP, konts LV71AIZK0000010371390, VlHBecrnLt1>11>1
FT14120077900253, valotas konvertacija, nr. 973, 25850.83 EUR=>
30.04.2014 +35 700.00
· 35700.00 USO, kurss 1.381
30.04.2014 -5.53
10100.00 USO no 30/04/2014
30.04.2014 . - 10 100.00
SOLUTIONS LP, konts LV30AIZK0000010374456, V1HBeCTl'1L-t1'11'1
30.04.2014 -5.53
25800.00 USO no 30/04/2014
Privileg ed and confidential 25

2.3.5 Example 1, Transaction 5 - Transfer of amount received from Branch

Marketing Ltd to Tropical Collection (Maldives)
Statement details
Bank ABLV
Account holder llan Shor (USO)
Country of company
registration
Transaction details
Crediting amount 93,700.00
Credit from Branch Marketing Ltd (ABLV)
Description (as per statement) FT14115845779369, ieksbankas maksajums, nr. 955, BRANCH
MARKETING LTD., reg. nr. 135,034, konts
LV82AIZK0000010373132,3a~M

Debit to Tropical Collections Maldives (Bank of Maldives)
Description (as per statement) FT14115125004507, izejosais maksajums, nr.11, TROPICAL
COLLECTIONS MALDIVES, BANK OF MALDIVES PLC.
(MALBMVMVXXX), konts 7701-700576-002, OUR, Payment
according to invoice TCM/PR 0/2014/2140 for hotel
Summary description Payment for hotel costs
Basis of trace
Additional comments USO 93,574.01 is within+/- 1% of USO 93,700
Therefore, the trace was treated as an exact match according to

the funds tracing methodology.
Figure 9: Tra nsfer from Mr Shor's ABL V account to Tropical Collections
- ______ 25/ 04/ 20 l4 _ _ _ __ - - - 25/04/ 20 14 -----3"-

USD 93.700 USO 9 3, 574. 0 1
Brand, Marketing Ltd Ilan Sor Tropical Collections Maldives
USD (ASL\/) (Bank of Maldives)
{ASL\/)

llan Sor statement extract (USO)
Account cover page
Branch Marketing Ltd to llan Shor - USO 93,700
ABLV Bank, AS Tel: +371 6777 5222
Riga , LV-1010, Latvia Client line: +371 6777 5555
E-mail: info@ablv. com
www.ablv.com
llan Shor to Tropical Collections Maldives - USO 93,754.01
Konta parskats
No 25.10.2010 IT dz 15.06.2015
Kania ipasnieks Sor llan

Reg . Nr./ Pers. kods 0971007884125
Adrese FLORICA NITA 7/1 - 26, CHISINAU, MD-2024, MOLDOVA,
REPUBLIC OF '
Nore~inu konta Nr. LV54 AIZK 0000 0100 8312 j .
Val0ta USD
Parskata periods 25.10.201 0 - 15.06.2015
Sakuma atlikums +0.00 Debeta apgrozijums ,. · -427 435.99
Beigu atlikums +964 .01 Kredita apgrozTjum ~ · +428 400.00
(t.sk. nakotne pieejamas summas) (t.sk. nakolne pi~ejamas summas)
Darijuma
datums/
FT14029186376569, ieksbankas maksajums, nr. 150, Ion Cojocaru,

29.01.2014 reg. nr. 0970502489132, konts LV55AIZK0000010111'330, Payment +50 300 .00
according to Loan Agreement from 15.11 .13
29 .01.2014 FT14029216948800, komisija par maksajumu, maksajuma summa
-60.00
(30.01.2014) 50000.00 USO no 30/01/2014
FT14029216948800, izejosais maksajums, nr. 8, GATEWAYS
29.01 .2014
ORGANIZATION, CITIBANK N.A. (CITIU,S33XXX), konts 9951689721, -50 000.00
(30.01.2014)
OUR, Organization of event
FT14029073667068, ieksbankas maksajums, KOMVICCVlrl 3A
29.01 .2014 Bbl,QAYY no,aTBEP)l{,QEHVlrl 3AnJiATE)I{ FT14029216948800 -4.12
50000 .00 USO OT 29/01/2014, 3,00 EUR=> 4.12 USO, kurss 1.3733
17.04.2014 MARKETING LTD., reg. nr. ,135,034, konts LV82AIZK0000010373132, +100 200.00
3ai1M
17.04.2014 -60.00
100000.00 USO no 17/04/2014
FT141074198720?9, ·izejosais maksajums, nr. 9, TROPICAL
COLLECTIONS fv1ALDIVES, BANK OF MALDIVES PLC.
17.04.2014 -100 000.00
according to,,i1\ voice TCM/PR 0/2014/2140 for hotel
FT14107563.680222, ieksbankas maksajums , Kow1cc~51 3a BblAaYy
17.04.2014 nOATBep~eH~5l 3a nnaTe)I( FT14107419872079100000.00 USO OT -4 .19
17/04/2_014, 3.00 EUR=> 4.19 USO, kurss 1.3967
FT1,4115845779369, ieksbankas maksajums, nr. 955, BRANCH
3ai1M
25.04.2014 'FT14115125004507, komisija par maksajumu, maksajuma summa
-60.00
(28 .04.2014) 93574.01 USO no 28/04/2014
FT141 15125004507, 1zejosa1s maksaJums, nr. 11, TROPICAL
25 .04.2014 COLLECTIONS MALDIVES, BANK OF MALDIVES PLC .
-93 574 .01
(28.04.2014) (MALBMVMVXXX), konts 7701 -700576-002, OUR, Payment
accordin9 to invoice TCM/PR 0/2014/2140 for hotel
FT14115910147790, ieksbankas maksajums, KoM~CC~5l 38 Bb1A8YY
25.04.2014 noArnep~(AeH~5l 3a nnaTe)I( FT14115125004507 93574.01 USO OT -4 .19
25/04/2014, 3.00 EUR=> 4.19 USO, kurss 1.3967

2.4 Example 2
Example 2 shows the flow of funds from a UB account in the name of Sri lnfoton Com
(222488560886) to Mr Shor's ABLV bank account (LV54 AIZK 0000 0100 8312 1). Tracing identified
a portion of the loan funds (EUR 119,720) was paid to Mr Shor on 10 June 2014, five days after
the loan was issued to Sri lnfoton Com on 5 June 2014.
The funds were transferred through the following accounts before a portion was transferred to the
ABLV bank account in Mr Shor's name:
• Sri lnfoton Com, UB (account number 222488560886);
• Maltby Solutions LP, ABLV (account number LV30AIZK0000010374456); and
• Branch Marketing Ltd, ABLV (account number LV82AIZK0000010373132).
According to the payment descriptions in the bank statements the transfer to the ABLV account in
the name of Mr Shor was for a "Loan". The bank statement for this account shows that these funds
were transferred onward on the same day, to account GR9401720530005053043500311 at Piraeus
Bank (Greece) in the name of Touristikes Ependiseis Kapsi. The payment description indicates that
the payment was for an invoice related to hotel costs.
The loan was initially partially repaid by funds from two loans granted by UB to Storad Grup Sri,
another Shor Group company on 03/11/2014 . The loan funds were transferred through a series of
accounts at Privatbank (Latvia) and Versobank (Estonia) before they were transferred to the
account of Sri lnfoton Com and used to repay loan Mr 147/13. These loans were in turn repaid by
an overdraft granted by Privatbank (Latvia) to an account in the name of Globus Corporation LP (a
Core Laundering Account as defined in Section 8 of the Detailed Report) on 05/11/2014. The
overdraft was repaid in the course of the switch of loan exposure between BEM and BS on 25 and
26 November 2014, detailed further in Section 6 of the Detailed Report . The loan repayments are
summarised in the figures below.

Figure 10. Repayment of loan to Sri Info/on Com from loans to Storad Grup Sri
•I,
-1--_;,
Loan account 14220(),11000047'10498 Loan account 142200500004740'198
loan rererence Nr 113/14 din 23.10.2014
/ " ' ' " " ' " N, 116/14 din 31.10.2014
~03/11/2014
03/11/201'1
MDL 11,620,481
MOL 29,808,000
04/11/2014
MDL 46,3SO,O~ / D L 6,747,899
Storad Group Sri

_/ MDL
03/11/201"1 _/ (UB) ~
MOL 29,811~:::::ioE1?600,000 MDL 46,3-1/s~~:~R 2,500,000
MDL 18,673,421.<19 (6.7 million and 11.9 million) •> ~
EU/02,207 (362,207+&10,000)
/ M D L 11,621,915.76 ·> EUR 623,751

Storad GrupSrl
. :~
Various ac'counts
Storad Grup Sri

EUR
(UB)
T
04/11/2014
EUR2r0,000
/,oan,fe,s/
29/10/2014
USO 1,024,150
04/11/20 14
EUR 1,363,414
Welentas LP
(Privatbank) Inv~r~ia~~=~:) LP ----U~~~~£:~.~~o
03/11/2014
EUR 623,751
(EUR 343,604 transferred to Hostas Level LLP)
I
03/11/2014
uso 2,05 1,835 -------
03/11/2014-----
USD 2,051,835 --........_ 'arioustransre ;._~
03/11/2014 04/11/2014
EUR 1,002,207 Bannyster LLP Hostas Level LLP Various sources
USO EUR 1,142,262 USD
I
03/11/2014 / (ABLV) (EUR 286,277 transferred to ~rl Infoton Com) (Privatbank)
<••=-~----7,·•"'""'=
EUR 1,600,000 03/11/2014
04/11/2014
EUR 1,~63,312
0'1/11/201'1
- - - - - - - - - - - - - - - - - -~04/11/201'1 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ • USO 2,021,880 ·> EUR 1,614,920
EUR96,102 -- (EUR 1,550,921 transferred to Srt lnfoton Com)
Oastlnger LLP
(Privatbank)
~ !
---------==as l evel LLP
1/ 11/2014--------- 04/11/201..--------- .....~_• EUR
EUR 96,102 ------- EUR 1,792,198 (Privatbank)
04/11/2014
EUR 1,4'12,388 -> MDL 26,739,85'1.18 1
04/11/2014
11 Mgt1 i.~~~~cioo ~
Srt lnfoton Com EUR 445,912 ·> MOL 8,266,584.20 Sri Infoton Com
EUR - - - - - - - MDL Loan account 112200100004323'198
(UB) (UB) Loan refere nce Nr 117/ll din 06.11.2013

Figure 12: Repayment of overdraft to Glob us Corporation LP (Privatbank) as part of the Switch
Repayment of overdraft: Globus Corporation LP

;,;
LOANS ISSUED (Banca Sociala)- USD 956.3 million Fortuna United LLP
(BS)
~-
Caritas Group (BS)
(.i
Danmira SRL (BS)

.;
Davema com SRL (BS)
_.._...
Contrade SRL (BS)
l;I
Voximar SRL (BS)

t
39.2 Transferred to Fortuna United LLP
I
I I I I I
lr 2r 2r 164.6
l
lr ":1 .-_39 2
Jasterport LP (BS) · --
Tennant Shipping LP
t
39.2
Vercell solutions LP
76.5
l,..._ - 3 3,5 - - - - ~
-c.._
~-- •~····· ····•
I
,,// '
Europe Consulting LP
Globus Corporation LP Transmark Export LP
.
3 . 7 ~.commerce LP
- .
Overdraft 167
Overdraft 387.8
Overdraft 166.9
/\
Hansa Investment LP Mego Exports LP Spectra Ventures LP Nord LP ~ .
I
Overdraft 405.4
, . -...
N
2.4 • 220.5
·.._... ...... .. ..:... ...... .. .. ...• ~ f·· .... ... --... -.. -.209.3.. ...... --.. , .. .. .. . . . .. .. 5.~ . .. . .... 2/28.7 - • .. . . .. - - ~ .
... !t'
I
Privatbank
3.7 3u
- 0.9 " ~
Terios Systems
~j (Victoriabank) Ii!
KEY:
,,_-.J
~U
j ._.
f;l,ifM
Provolirom SRL (BEM \ /
2.4
Voximar-COM SRL (BEM)
Dracard SRL (BEM) (aritas Group SRL (BEM) /

All USD amounts in millions
LOANS REPAID - BEM USD 916.4 !

Dovastra Capital LP (BEM)
Privatbank Pool

Figure 11. Repayment of loans to Storad Grup Sri from overdraft to Globus Corporation LP (Privatbank)
v.
Loan account 142200400004740498
Loan reference Nr 113/14 din 23.10.2014 Loan account 142200500004740498
Loan reference Nr 116/14 din 31.10.2014
\ 05/11/2014
MDL296,'\
I
05/11/2014
i4D,680,00D
5torad Grup Sri

MDL
(UB)
i
05/11/2014
EUR 19,871,154 -> MDL 369,247,770
I
Storad Grup Sri
EUR
(UB)
I
05/11/2014
\05/11/2014
EUR 7,219,400
\
05/11/2014
/
Dastinger LLP
(Privatbank)
l"·"'
EUR 3,447,996
05/11/2014
\ ;R4D,5D0
05/11/2014
EUR42,000\
Welentas LP Bannyster LLP

{Pri-ok) ~ / (Pd,alliaok)
EUR!l,16\
05/11/2014 05/11/2014
7D,7D9,256
Globus Corporation LP
(Privatbank)
i
05/11/2014
EUR 21, 870,954
V
Privatbank overdralt

2.4.1 Example 2, Transaction 1 - Transfer of loan proceeds (UB) to Sri lnfoton

Com (UB) and conversion to EUR - MDL 11 million to EUR 582,936
Statement details
Bank UB
Account holder Sri lnfoton Com
registration
Account currency MDL
Transaction details
Credit from Loan proceeds
Description (as per statement) Eliberarea creditului in conf. cu contr. de credit Nr. 147/13 din
06 .11 .2013
Summary description Release of loan number 147/13

Debit to Sri lnfoton Com (EUR)
Description (as per statement) Cumparare valutei conform cererei din 05.06.2014 , curs 18.87,
(582936 EUR)
Summary description Currency conversion (MDL 11 ,000,000 to EUR 582,936)
Basis of trace
Additional comments MDL 11,000,000.00 is within +/- 1% of MDL 11 ,000,002.32

Figure 13: Curre ncy conversion of loan proceeds (MDL to EUR)
05/ 06/ 2014 _ _ _ n. J:J 05/06/ 2014

/ ~ MDL 1L000,000 ' lii~■ -- M□L 11,000,00 2 -EUR 582,936 ~
Loan account 142200 100004 323498 Sri Info ton Com Sri rnfoto n Com
Loan reference Nr 147/ 13 din 06. 1L 2013 MDL El.R
(UB) (Unibank) (Unibank)

Example 2 Transaction 1 MDL account extract
lnfoton COM SRL Unibank Statement Extract (MDL)
Unibank issue loan to lnfoton COM SRL - MDL 11,000,000
lnfoton COM SRL transfer from MDL account to EUR account - EUR 582,836
EXTRASUL
rulajelor din conturi
din 01.08.2011 - 10. 10.2015
Conl & : 22U885GUR86 - SRL INFOTON COM

Sohl o.uo
initial:
D;1ta Nr. dor. Dl'hit Credit Othil (,·:duta) I C rctlil (,·.ilul.1) Conl Cuntr.ii,:cntul Cotlfisn1I B:1m:acurc.fJ10nth:nta Dcslin:.ati u 11la1ii
05 .06.ZfJ 14 78078119 0,00

- 11.000.000.00 o.ooj I l .00ll.1100.00j 1422001000043234CJK l(R) SRL I I00R60000241R IB .C.'UNIBANK'S.A. IE!ilx:mrcn crcdilului in
11 :04 INFOTON COM conr. cu co111r. de crcdil
Nr. 147/ 13 din
06. 11.2013
0:'i .fHi.2014 l7K0663:'i I l .fl(HJ.002.32 0.00I l l.UIJ0.002.32 fl.00l 22246K56flR8697K (R) SRL I I0UKG000024 I8 IB .C.'UNIBANK'S.A. ICump;unrc vnlutci
11 :04 INFOTON COM confonn ccmci din
05 .06.2014, ems 18.87,
(582936 EUR)

2.4.2 Example 2, Transaction 2 - Transfer from Sri lnfoton Com (UB) to Maltby
Solutions LP (ABLV) 0 EUR 582,936
Statement details
Bank UB
Account holder Sri lnfoton Com (EUR)
registration
Transaction details
Credit from Sri lnfoton Com (MDL) (UB)
Description (as per statement) Cumparare valutei conform cererei din 05.06.2014, curs 18.87,
(582936 EUR)
Summary description Currency conversion

Debit amount 582,936 .00
Debit to Maltby Solutions LP (ABLV)
Description (as per statement) PLATA IN AVANS PT TEHNICA DE CALCUL CONF CONTR
F/NR DD 30.05.2014 INVO ICE F/NR DD 30.05.2014
Summary description Advance payment for computer equipment
Basis of trace
Additional comments
Figure 14: Transfer of loan proceeds from Sri lnfoton Com to Ma ltby Solutions LP
. NI os/ 06/20 14 U' , _ _ _ _ _ 05/ 06/ 2.014 - - - - ·

~ - -MDL 11,000,00 2 · EUR 582,936--.;i,. "" EUR 582,936
Sri Info ton Com Sri Infoto n Com Maltby Soluiions LP
MDL ELR (AS L\/)
(US) (US)

Example 2 Transaction 2 EUR account extract
lnfoton COM SRL Unibank Statement Extract (EUR)
lnfoton COM SRL transfer from MDL account to EUR account- EUR 582,836
lnfoton COM SRL to Maltby Solutions LP - EUR 582,936
EXTRASUL
rulajelor din conturi
din0l .10.2011 -10 . 10.2015
Cont N1: 222-Ui8560R86978 - SRL INFOTON COM

Sold 0.00
initi:11:
Credit 81tnc:1
D111:1 Nr. do,. Dchit Cn•ilit Di.-hil (,·alull1) C11111 Cuntrui.:l·ntul Cuilfim1I Dcstinatiu 11l;nii
(rnluta) rnrcspontJcnt:1
05.0(,.2014 7R066Jl 0.00 10,994 ,522.72 0.00 SR2,9J6.00 2224K8560RKG (RJ SRL INFOTON COM 1001160000 B.C'UNIBANK'S.A. Cump;,.rarc v:ilu1ci
I 1:04 2418 confom1 ccrcrci din
05.ll6.2014, curs 1K.87,
l5R293(, EUR)
0l.06.2014 7807941 10,994,) 22.72 0.00 )82,936.00 0.00 /LVJ0AIZK0000UI 0374416 MALTBY SOLUTIONS LP c/flipscstc /400886442300 PLATA IN AVANS PT
11 :06 39 DUKE AIZKLV22 TEHNICA DE CALCUL
STREET.EDINBURGH. CONF CONTR F/NR
UNITED KINGDOM OD 30.0l.2014 JNVO
JCEF/NR DD
J0.0~.2014

2.4.3 Example 2, Transaction 3 - Transfer of funds received from Sri lnfoton

Com (UB) to Branch Marketing Ltd (ABLV) - EUR 583,000
Statement details
Bank ABLV
Account holder Maltby Solutions LP
registration
Transaction details
Credit from Sri lnfoton Com (UB)
FAAS415603713200, SRL INFOTON COM MOLDOVA,
CHISINAU, STR. TIGHINA, 12,, JOINT STOCK COMMERCIAL
BANK UNIBANK (JSCUMD2XXXX), konts
MD58JS000222468560886978, OUR, PREPMNT FOR TEHNICA
DE CALCUL CONF CONTR F/NR DD 30.05.2014 INVOICE F/NR
DD 30.05.2014
Summary description Prepayment for computers

Debit amount 583,000 .00
BRANCH MARKETING LTD ., konts LV82AIZK0000010373132,
B03BpaT lt1HBecn11..1111Li1
Basis of trace
Additional comments EUR 582,936 is within+/- 1% of EUR 583,000

Figure 15: Tran sfer of funds received from Sri lnfoton Com to Bra nch Marke ting Ltd
_ _ _ _ _ 05/ 06/ 20 14 _ _ _ __,liiliiliiil _____ OS/ 06/20 14 -------3>-

EUR 582,936 ac=-" EUR 58 3,000
Sri Infoton Com Maltby Solutions LP Branch Marketino Ltd
(UB) (ABLV) (ABLV} -

Account cover page
Maltby Solutions LP ABLV Statement Extract (EUR)
ABLV Bank, AS Tel: +371 6777 5222

Riga, LV-1010, Latvia Client lin e: +371 6777 5555
www.ablv.com
Konta parskats
No 29.10 .2013 ITdz 26 .06.2014
Kanta ipasnieks MALTBY SOLUTIONS LP

Reg. Nr./ Pers. kods SL14130
Adrese DUKE STREET 39, EDINBURGH, SCOTLAND , EH6 8HH, UNITED
KINGDOM (GREAT BRITAIN)
Nore~inu konta Nr. LV30 AIZK 0000 0103 7445 °6
Valuta USD
Sakuma atlikums +0 .00 Debeta apgrozijums -7982 157 .00
Beigu atlikums +0 .00 KredTta apgrozTjums · +7 982 157.00
(t.sk. nakotne pieejamas summas) (t.sk. nakotne p_ieejamas summas)
Darijuma
datums/
valutesanas DarTjuma registracijas numurs, darijuma veids,

PROVOLIROM SRL BD .NEGRUZZI 2 CHISINAU MOLDOVA, JOINT
20.11 .2013
MD27 JS0002224 78561066840, pieteikta summa ,1691007 .00 USO, +1 690 957 .00
(21.11.2013)
SHA, ieturetas komisijas 50.00 USO, PREPMNl:, FOR TEHNICA DE
CALCUL CONTR W/N DD 19.11 .2013 INVOICEW/N DD 19.11.2013
BNY CUST RRN - F1S1311190707200
21. 11.2013 -5.42
1690700.00 USO no 21/11 /2013
FT13325580810245, ieksbankas maks~jums, nr. 6, BRANCH
21 .11.2013 MARKETING LTD., konts LV82AIZK0000010373132, Bo3Bpar -1 690 700.00
IIIHBeCTIIIL,lllli-i

vlHsecn,11.,1111111
10.01.2014 -100 .00
375600.00 USO no 10/01/2014
FT14010838644324, izejosais maksajums, nr. 25, NORDA HOLDINGS
LTD, TALLINN BUSINESS BANK LTD (TABUEE22XXX), konts
10.01 .2014 -375 600.00
EE320000009320037233, OUR, Payment according to contract from
10.01 .14 for c;qmputer equipment
FT14010021861009, ieksbankas maksajums, KOMvlCCvlH 3A
10.01 .2014 BblAAYY ROATBEP)KAEHvlH 3A nnATE)K FT14010838644324 -4 .12
375600,00 USO OT 10/01/2014, 3.00 EUR=> 4.12 USO, kurss 1.3733
v1HBeCTl'1L,IIIIIII

03.02.2014 -1 00.00
125000.00 USO no 03/02/2014
FT14034900587301, izejosais maksajums, nr. 43, ALDGATE TRADING
LP, RIETUMU BANKA (RTMBLV2XXXX), konts
03 .02.2014 -125 000.00
LV45RTMB0000628806720, SHA, Payment according to transport
services
FT14034662252820, ieksbankas maksajums, KOMvlCCvlH 3A
03 .02.2014 BblAAYY nOATBEP)KAEHvlH 3A nnATE>I{ FT14034900587301 -4.08
ABLV Ban k, AS / Registration No. 50003149401 / SWIFT: AIZK LV 22

Maltby Solutions LP ABL V Statement Extract (EUR) EUR account- page 27/27
lnfoton Com SRL to Maltby Solutions LP - EUR 582,936
Maltby Solutions LP to Branch Marketing LTD - EUR 583,000
l<onta parskats, konta Nr. LV30 AIZI< 0000 0103 7445 6 AB L V
Darijuma
datums I
valutesanas Darijuma registracijas numurs, darijuma veids, Balance b/fwd EUR 434.82
datums informiicija par darijumu De bets Kredits
SRL INFOTON COM MOLDOVA, CHISINAU, STR. TIGHINA, 12,.
JOINT STOCK COMMERCIAL BANK UNIBANK (JSCUMD2XXXX),
05.06.2014 +582 936 .00
konts MD58JS000222468560886978, OUR, PREPMNT FOR
TEHNICA DE CALCUL CONF CONTR F/NR DD 30.05.2014 INVOICE
F/NR DD 30.05.2014
05.06.2014 -4.00 Balance b/fwd EUR 583 ,366.82
583000.00 EUR no 05/06/2014
05.06.2014 MARKETING LTD., konts LV82AIZK0000010373132, Bo3apar -583 cioo.oo
IIIHBeCTl11l.jlllj;i
06.06 .2014 MARKETING LTD., reg. nr. 135,034, konts LV82AIZK0000010373132, +15 350.00
111HB€CTllll.jllllll
06.06.2014 -50 .00
15312.00 EUR no 06/06/2014
FT14157073354400, izejosais maksajums, nr. 168, EASTEX
RESOURCES LTD, TALLINN BUSINESS BANK LTD
06.06.2014 -15 312.00
(TABUEE22XXX), konts EE040000009320041423, SHA, Payment
according to contract from 03.06.14 for electronics
FT14157031097058, ieksbankas maksajums, l<OMIIICClllfl 38 Bb1A8YY
06.06.2014 nOATBep~<.QeHlllfl 3a nnare~< FT14157073354400 15312.00 EUR .or -3.00
06/06/2014 '
IIIHBeCTllll.jllllll
FT14160710284321, komisija par maksajumu, maksa)uma sum ma
09.06.2014 -50.00
25500.00 EUR no 09/06/2014
FT14160710284321, izejosais maksajums, nr. 172, AGERCOM GRUP
SRL, BC BANCA SOCIALA SA (BSOCMD2XXXX), konts
09.06.2014 -25 500.00
MD41 BS000002224703085302, OUR, Payment according to contract
from 07 .05.14 for computers
FT14174510604076, valOtas konvertacija, nr. 174,294.81 USO=>
23.06.2014 +215.17
215.17 EUR, kurss 1.3701 , ··.
FT14174944231751, ieksbankas:maksajums, nr.1104, BRANCH
23.06.2014 MARKETING LTD., reg. nr.135,034, konts LV82AIZK0000010373132, +10 000.00
IIIHBeCTllll.jllllll
FT14174975780012, komi§ija ·par maksajumu, maksajuma summa
23.06.2014 -4 .00
10000.00 EUR no 23/06/2014
FT14174975780012, ieksbankas maksajums, nr. 175, COMPANY
23.06.2014 SERVICES INC., konts LV43AIZK0001140111300 , FINANCIAL - 10 000 00
CONSULTANCY SERVICES
\
24.06.2014 -4.00
408.00 EUR ri•, o
',._,
24/06/2014
FT14175909.676086, ieksbankas maksajums, nr. 176, BRANCH
24.06.2014 MARKE_TING LTD., konts LV82AIZK0000010373132, Bo3apar -408 .00
IIIHBefT~ljllli:i
FT1_;f177964573206, ieksbankas maksajums, komisija par konta
26.06.2014 -100.99
~legsanu,
Darijumu saraksta beigas
,\
ABLV Bank, AS/ Regislralion No. 50003149401 / SWIFT: AIZK LV 22

2.4.4 Example 2, Transaction 4 - Transfer of funds received from Maltby

Solutions LP (ABLV) to llan Shor (ABLV) - EUR 119,720
Statement details
Bank ABLV
Account holder Branch Marketing Ltd
registration
Transaction details
Credit from Maltby Solutions LP (ABLV)
Description (as per statement) FT14156540915067 , ieksbankas maksajums, nr. 166,
MALTBYSOLUTIONS LP, reg. nr. SL 14130, konts
LV30AIZK000001037 4456,Bo3spaT I/IHBecrn41111il
Summary description Return of investment

Debit to llan Shor (ABLV)
Description (as per statement) FT14161503491392, ieksbankas maksajums, nr. 1085, !Ian Sor,
kontsLV54AIZK0000010083121, 3ali1M
Basis of trace
Basis of trace FIFO
Additional comments Balance b/fwd was EUR 1,318,300.97 . The credit of EUR
583,000 was attributed to the following debits:
1,9.
IEDRj 720 was 12aid to llan Sor (ABL~ - .91.nount traced for tile.
fpy_rposes of this examiSM
EUR 10,208 of EUR 36,765 which was converted to USD 50,000
- amount not traced for the purposes of this example
EUR 16,550 was paid to llan Sor (ABLV) - amount not traced for
the purposes of this example
EUR 118,806 was converted to USD 152,000 - amount not
EUR 25,500 was paid to Maltby Solutions LP (ABLV)- amount
EUR 19,450 was paid to Vegwork impex LP (ABLV) - amount not
EUR 19,750 was paid to Hamiltero Color Limited (ABLV)-
amount not traced for the purposes of this example

EUR 107,000 was paid to Vegwork lmpex LP (ABLV) - amount

EUR 43,050 was paid to Ilona Sor (ABLV) - amount not traced for
EUR 9,100 was paid to llan Sor (ABLV) - amount not traced for
EUR 20,000 was paid to Ilona Sor (ABLV) - amount not traced for
EUR 37,010 was converted to USO 50,000 - amount not traced
EUR 43,857 of EUR 1,545,050 was paid to Hamiltero Color
Limited (ABLV) - amount not traced for the purposes of this
example
Figure 16: Transfer of funds received from Maltby Solutions LP to various accounts
'legwork lmpex LP Ilona Sor

(ABLV) / (ABLV)
"'I /
l lj06 /.20 l4
I EUR 4 3,050
I ,/
I l 2/06/ 2014 Hamiltero Color Limited
EUR 20,000 (A8 L\/)
I I /I
I I /
09/06/20t4
EUR t9,450 / / 09i06/ 20l4 / / /
I
I
/ EUR l9,7,.50
09/06/20 l4
EUR t07,000 /
/ 13/06/2014
I / EUR l, 545,050
I / (EUP, 43,856 atbibutable)
I I /
I I //
I I / 10/06/ 2014
I I,,,-/ EUR ll9,720"
I
0 5/06/2014 _ _ _ _ _ _ ___,,........ - _ _ _ _ _ _ _ _ _ _ _ _06i06i 20 14 ..--;,,.
~ EUR 533,000 - c::' EUR 16, 550
" " - - - - - - - o9/0 6/ 20 14 - - Bran·d, Marketina Ltd nan Sor
EUR 25, 500 B..R - 12/06 / 2014 (A8 L\/)
Maltby Solutions LP (A.BLV) EUR 9, 100
~~ • I
I
06/06/'1f114
EUR 36, 765 - USD 50 ,000
(EJR l0, 206,al:t!ibutable )
I
09/06/2014
EUR l ll,606 · USD 152,000
I
l2/06/2v 14
-
EUR 37,010: USD 50,000
J,
Brand, Marketing Ltd
USD
(A.BLlf)

Account cover page
Branch Marketing Ltd ABL V EUR statement extract
ABLV Bank, A S Tel : +371 6777 5222

23 Eliza betes Street Fax: +3 7 1 6777 5200
E-mail: info@ab lv.com
www.abl v.com
Kanta parskats
No 30.07.2013 ITdz 15.06.2015
Kanta Tpasnieks BRANCH MARKETING LTD.

Reg . Nr./ Pers. kods 135,034 .
Adrese CORNER EYRE AND HUTSON $TREETS BLAKE BUILDING -
ValOla USD
Parskata periods 30.07.2013 -15 .06.2015
Sakuma atlikums +0.00 Debe ta apgrozTjums · -75 697 39 1.72
Beigu atlikums +0.00 KredTta apgrozTjums· + 75 697 391.72
Darijuma
datums/

15.08.2013 OPERATIONS LTD., reg. nr. 132,467, konts LV59AIZK0000010366659, +500.00
vlHsecn11.-1111111
FT13231302852663, ieksbankas maksajums, nr, 405, PLUS
19.08.2013 OPERATIONS LTD. , reg. nr. 132,467, konts LV59AIZK0000010366659, +6 378 000.00
vlHBeCTVII.IVIVI .
FT13231116319578, komisija par maksaju·mu, maksajuma summa

19.08.2013 -5 .33
298000.00 USO no 19/08/2013 ',
FT13231116319578, ieksbankas maksajums, nr. 6, OLYMPIA UNITED

19.08.2013 -298 000 .00
LTD., konts LV33AIZK0000010367515, vlHsecT1111.1111111
FT13231116323032, komisija P<\lf maksajumu, maksajuma summa

19.08.2013 -5.33
4450000.00 USO no 19/08/201:3
FT13231116323032, ieksbankas maksajums, nr. 7, DANIELL INVEST
19.08.2013 -4 45 0 000 00
LTD, konts LV19AIZKOOOQQ·1 0352247, vlHBeCTVII.IVIVI
FT13231366360340, ls6~isija par maksajumu, maksajuma summa
19.08.2013 -5.33
286000.00 USO no 1.9/08/2013
'·
FT13231366360340; ieksbankas maksajums, nr. 4, SALVADOR
19.08.2013 -286 000 .00
TRADE LP, kontf LV11AIZK0000010356465, vlHBeCTVILIVIVI
FT1323136~363735, komisija par maksajumu , maksajuma summa

19.08.2013 -5.33
309000.00 \.!SD no 19/08/2013
FT13231366363735, ieksbankas maksajums, nr. 5, PIONEER ASSETS
19.08.2013 -309 000.00
LTD., konts LV65AIZK0000010364320, vlHBeCTVII.IVIVI
FT1~231930900426, komisija par maksajumu, maksajuma summa

19.08.2013 -5.33
31:4000.00 USO no 19/08/2013
· FT13231930900426, ieksbankas maksajums, nr. 2, CARMONDEAN

19.08.2013 -314 000.00
DEVELOPMENT LTD., konts LV49AIZK0000010364608, vlHBeCTVILIVIVI

19.08.2013 -5 .33
298000.00 USO no 19/08/2013

19.08.2013 -298 000.00
LLP, konts LV83AIZK0000010347506, vlHBeCTVILIVIVI
19.08.2013 -5.33
241000.00 USO no 19/08/2013

EUR account - page 92/95
Branch Marketing Ltd ABLV EUR statement extract
Maltby Solutions LP to Branch Marketing LTD - EUR 583,000
Konta parskats, konta Nr. LV82 AIZK 0000 0103 73 13 2 AB LV
Darijuma
datums I
FT14155677250190, izejosais maksajums, nr. 1065, BRANCH
04.06.2014 MARKETING LTD, EUROBANK CYPRUS LTD (ERBKCY2NXXX), -2 76 700 .00
konts CY45018000060000200100218505, SHA, Transfer maney
05.06.2014 COLOR LIMITED , reg. nr. 4166558, konts LV55AIZK0000010373133, +476 900.00
BoaspaT IIIHBeCTilll\lllM Balance b/fwd EUR 1,318,300 .97
05.06.2014 SOLUTIONS LP, reg. nr. SL 14130, konts LV30AIZK0000010374456, +583 000.00
BoaspaT IIIHBeCTIIIL\IIIM
05.06.2014 -4.00
220400.00 EUR no 05/06/2014
05.06.2014 ·· -220 400 .00
IMPEX LP, konts LV71AIZK0000010371390, L-1HBeCTilll\illill
05.06.2014 -4 .00
840160.00 EUR no 05/06/2014
05.06.2014 -840 160.00
UNIVERSAL LP, konts LV22AIZK0000010369168, L-1HBeCTilll\l1111
FT14157532286027, valutas konvertacija, nr. 1070, 71349.76 EUR:;>
06.06.2014 -71 349.76
97000 .00 USD, l<Urss 1.3595 ' .'
06.06.2014 -4 .00
15350.00 EUR no 06/06/2014
FT14157005640600, ieksbankas maksajums, nr.1071, MALTBY
06.06.2014 -15 350 .00
SOLUTIONS LP, konts LV30AIZK0000010374456, L-1HB9C;T11411111
06.06.2014 -70 484 .58
96000.00 USD , kurss 1.362 ·
06.06.2014 -4 .00
74000.00 EUR no 06/06/2014 \
Balance b/fwd USO 609 ,540.63
FT14157833412308, ieksbankas maksajums, .ilr.1075, VEGWORK
06.06.2014 -74 000.00
IMPEX LP, konts LV71AIZK0000010371390°,. L-1HB9CTIIIL\illl1
Balance b/fwd USO 572,775.92
FT14157795688800, val0las konvertacij,;i·,·nr. 1076, 36764.71 EUR=>
06.06.2014 -36 764.71
50000 .00 USD, kurss 1.36
FT14157019403016, komisija par m'~ksajumu, maksajuma summa
06.06.2014 -4 .00
16550.00 EUR no 06/06/2014 . .'
06 .06.2014 -16 550.00
LV54AIZK0000010083121,JaCiM
FT14160694787017, valO~s-konvertacija, nr.1079, 111805.81 EUR=>
09.06.2014 -111 80 5.81
152000.00 USD, kurss 1.3595
FT1416004 7230582,.komisija par maksajumu, maksajuma summa
09.06.2014 -4 .00
25500.00 EUR no 0fl/b6/2014
09.06.2014 -25 500.00
SOLUTIONS Ll1; konts LV30AIZK0000010374456, L-1HBeCTilll\illill
09.06.2014 -4. 00
19450.00,EUR no 09/06/2014
FT14160047230744, ieksbankas maksajums, nr.1083, VEGWORK
09.06.2014 -19 4 50.00
IMPEXLP, konts LV71AIZK0000010371390, L-1HsecTilll\illill
FP14160566873705, komisija par maksajumu, maksajuma summa
09.06.2014 -4.00
19750.00 EUR no 09/06/2014
·FT14160566873705, ieksbankas maksajums, nr. 1082, HAMILTERO
09 .06.2014 -19 750.00
COLOR LIMITED, konts LV55AIZK0000010373133, L-1HBeCTillllillill
09.06.2014 -4.00
107000.00 EUR no 09/06/2014
09.06.2014 -107 000.00
IMPEX LP, konts LV71AIZK0000010371390, L-1HBeCTilll\illl1
10.06.2014 -4.00
119720.00 EUR no 10/06/2014

EUR account - page 93/95
Branch Marketing Ltd ABLV EUR statement extract
Branch Marketing Ltd to llan Shor - EUR 119,720
Kanta pa rskats , konta Nr. LV82 AIZI< 0000 0103 73 13 2 AB L V
Darijuma
datums/
valutesanas Darijuma registriicijas numurs, darijuma veids, Balance b/fwd EUR 272 ,696.11
datums informiicija par darijumu De bets Kredits
10.06.2014 -119 720.00
LV54AIZK0000010083121, 3a~M
FT14162000218981, komisija par maksajumu , maksiijuma summa
11.06.2014 -4 .00
43050.00 EUR no 11/06/2014
FT14162000218981, ieksbankas maksajums, nr. 1086, Ilona Sor, konts
11.06.2014 -43 050.00
LV28AIZK0000010366441, Aorosop Ja~Ma OT 02.04.14
12.06.2014 -4.00
9100.00 EUR no 12/06/2014
12.06.2014 -9 100 .00
LV54AIZK0000010083121, 3a~M .. •·

12.06.2014 -4.00
20000.00 EUR no 12/06/2014
12.06.2014 -20 000 .00
LV28AIZK0000010366441, Aorosop Ja~Ma OT 02.04.14
12.06.2014 COLOR LIMITED, reg. nr. 4166558, konts LV55AIZK0000010373133, +1 636 000.00
B03BpaT IIIHBeCTllll.(111~
FT14163409553010, valOtas konvertacija, nr. 1089, 37009.62 EUR.~>
12.06.2014 -37 009.62
50000.00 USO, kurss 1.351 ·
FT14164002680020, komisija par maksajumu, maksajuma summ~

13.06.2014 -4.00
1545050.00 EUR no 13/06/2014
FT14164002680020, ieksbankas maksajums, nr. 1091 , HAMILTERO
13.06.2014 -1 545 050.00
COLOR LIMITED, konts LV55AIZK0000010373133, VIHBe/:;i-1114111111
13.06.2014 -4. 00
30145.00 EUR no 13/06/2014
13.06.2014
FT14164736030700, ieksbankas maksajums , nr, 1093, llan Sor, konts
-30 145.00
LV54AIZK0000010083121, 3a~M
13.06.2014 FT14164006240619, komisija par maksajurriu; maksajuma summa
-50.00
(16.06.2014) 50100.00 EUR no 16/06/2014 ,·
FT14164006240619, izejosais maksajµi-ns, nr. 1092, BRANCH

13.06.2014
MARKETING LTD, EUROBANK CYPRUS LTD (ERBKCY2NXXX), -50 100.00
(16.06.2014)
konts CY45018000060000200100,21_8505, SHA, Transfer maney
FT14170750785535, ieksbankas' ~ ·aksajums, nr. 37, KLASS IKA
19.06.2014 INTERNATIONAL LIMITED, reg : nr.
HE 320911 , konts +54 000.00
LV76AIZK0000010367517, rB03BpaT IIIHBBCTllll.(llli1
FT14170044829752 , valOtas konvertacija, nr. 1094, 30338.73 EUR=>
19.06.2014 -30 338.73
41200.00 USO, kurss 1}58
FT14170189044353; ko;,,isija par maksajumu, maksajuma summa
19.06.2014 -4.00
70050.00 EUR no.1-~i06/2014
FT14170189044_353, ieksbankas maksajums, nr. 1096, llan Sor, konts
19.06.2014 -70 050.00
LV54AIZKoooqo10083121, 3a~M
FT1417171;"7/480270, komisija par maksajumu, maksajuma summa
20.06.2014 -4 .00
600.00 ~lJf no 20/06/2014
20.06.2014 -600.00
COL<;)R LIMITED, konts LV55AIZK0000010373133, VIHsecrn4111111
FT1:4171092602967, komisija par maksajumu, maksajuma summa
20.06.2014 -4 .00
5200.00 EUR no 20/06/2014
• ·FT14171092602967, ieksbankas maksajums, nr. 1098, llan Sor, konts
20.06.2014 -5 200.00
LV54AIZK0000010083121, 3a~M
FT14174106223512, valOtas konvertacija, nr. 1099, 2077 .78 RUB=>
23.06.2014 +44.25
44.25 EUR, kurss 46.9513
FT14174106223765, valotas konvertacija, nr. 1100, 112.00 CHF =>
23.06.201,4': . +90.31
90.31 EUR, kurss 1.2402
FT14174720703011, valOtas konvertacija, nr. 1101 , 152.15 USO=>
23 .06.2014 +111 .05
111 .05 EUR, kurss 1.3701

2.4.5 Example 2, Transaction 5 - Transfer of amount received from Branch

Marketing Ltd to Tou ristikes Ependiseis Kapsi (Maldives)
Statement details
Bank ABLV
Account holder llan Shor (EUR)
Country of company
registration
Transaction details
Description (as per statement) FT14161503491392 , ieksbankas maksajums, nr. 1085, !Ian Sor,
kontsLV54AIZK0000010083121, 3a1t1M

Debit to Touristikes Ependiseis Kapsi (Piraeus Bank, Greece)
Description (as per statement) FT14161768602295, izejosais maksajums, nr. 22, TOURISTIKES
EPENDISEIS KAPS! AE, PIRAEUS BANK SA (PIRBGRAAXXX) ,
konts GR9401720530005053043500311, SHA, Payment
according to invoice for hotels
Summary description Payment for hotel costs
Basis of trace
Additional comments EUR 119,656.00 is within+/- 1% of EUR 119,720.00
Therefore , the trace was treated as an exact match according to

Figure 17: Transfer from Mr Shor's ABL V account to Touristike s Ependiseis Kapsi
...,.r
::1 _____ 10/06 / 20 14 _ _ __,..:E
_ _ _ _ _ rn /06i 20 14 _ _ _ _ _
Brand, Marketing Ltd

EUR 119, 720 a::::'.""
II.an Sor
EUR 119,656 =
Touristi,;esEpendiseis K'.lpsi AE
EUR (AB LV) (Pir;_ieus Bank}
(A.BL\/)

Example 2, Transaction 5 USO account cover page
llan Sor ABLV Statement Extract (EUR)
ABLV Bank, AS Tel: +371 6777 5222

www.ablv.com
Konta parskats
No 25.10.2010 ITdz 15.06.2015
Kanta Tpasnieks Sor llan

Reg . Nr./ Pers. kods 0971007884125
Adrese FLORICA NITA 7/1 - 26, CHISINAU, MD-2024, MOLDOVA,
REPUBLIC OF
Nore~inu konta Nr. LV54 AIZK 0000 0100 8312.1
Valuta USD
Parskata periods 25, 10.201 0 - 15.06.2015
Sakuma atlikums +0.00 Debeta apgrozTjums . ,· -42 7 435.99
Beigu atlikums +964.01 KredTla apgrozTjums · +428 400,00
(t.sk. nakotne pieejamas summas) (t.sk. nakotne pi e}amas summas)
7
DarTjuma
datums/
FT14029186376569, ieksbankas maksajums, nr. 150, lori Cojocaru,

29.01.2014 reg. nr. 0970502489132, konts LV55AIZK0000010111330, Payment +50 300.00
according to Loan Agreement from 15.11.13
29.01 .2014 FT14029216948800, komisija par maksajumu, m_aksajuma summa
-60 .00
(30.01.2014) 50000.00 USO no 30/01/2014
FT14029216948800, izejosais maksajums, ,il_r. 8, GATEWAYS
29.01 .2014
ORGANIZATION, CITIBANK N.A. (CITIU.?33XXX), konts 9951689721, -50 000.00
(30.01.2014)
OUR, Organization of event
FT14029073667068, iel1sbankas maksajums, KOMVlCCVl.s:l 3A
29.01.2014 Bbl.[IAYY no.QTBEP>K.QEHVl.s:l 3A,nilATE>K FT14029216948800 -4.12
50000.00 USO OT 29/01/2014, 3:00 EUR=> 4.12 USO, kurss 1.3733
17.04,2014 MARKETING LTD., reg. nr. 135,034, konts LV82AIZK0000010373132, +100 200.00
3ai71M
FT14107419872079, k_qinisija par maksajumu, maksajuma summa
17.04.2014 -60.00
100000.00 USO no 17/04/2014
FT14107419872079, .izejosais maksajums, nr. 9, TROPICAL
COLLECTIONS MALDIVES, BANK OF MALDIVES PLC .
17.04.2014 -100 000,00
according to,_inv'oice TCM/PR 0/2014/2140 for hotel
FT14107563.680222, ieksbankas maksajums, KoMV1ccv15l aa sb1,qa4y
17.04.2014 no,qrnep>K,QeHv1>1 aa nnaTe>K FT14107419872079 100000.00 USO OT -4.19
17/04/~014, 3.00 EUR=> 4.19 USO, kurss 1.3967
FT1,4115845779369, ieksbankas maksajums, nr. 955, BRANCH
25.04.2014 MARKETING LTD., reg. nr, 135,034, konts LV82AIZK0000010373132, +93 -700.00
3_ai71M
25.04.2014 FT14115125004507, komisija par maksajumu, maksajuma summa
-60.00
(28.04.2014) 93574.01 USO no 28/04/2014
V
FT14115125004507, izejosais maksajums, nr. 11, TROPICAL

25.04.2014 COLLECTIONS MALDIVES, BANK OF MALDIVES PLC.
-93 574 .01
(28.04.2014.) ..· (MALBMVMVXXX), konts 7701-700576-002, OUR, Payment
FT14115910147790, ieksbankas maksajums, K0Mv1cci,,,13a Bb1,qa4y
25.04,2014 no,qrnep>K,QeHv15l 3a nnaTe>K FT14115125004507 93574.01 USO OT -4.19
25/04/2014, 3.00 EUR=> 4.19 USO, kurss 1.3967

llan Sor ABLV Statement Extract (EUR) EUR account page 8/10
Branch Marketing Lid to llan Sor - EUR 119,720
llan Sor to Touristikes Ependiseis l<apsi A.E - EUR 119,656
Konta pa rskats, konta Nr. LV54 AIZK 0000 0100 83 12 1 AB LV
Darijuma
datums/
FT14160672791242, ieksbankas maksajums, KoM111cc111H 3a BblAaYy
09.06.2014 nOATBep>KAeHll!H 3a nnaTell< FT14157281480407 16500.00 EUR OT -3 .00
09/06/2014
3aiiiM
-50.00 ·
(11.06.2014) 119656.00 EUR no 11/06/2014
FT14161768602295, izejosais maksajums, nr. 22, TOURISTIKES
10.06.2014 EPENDISEIS KAPSI AE, PIRAEUS BANK SA (PIRBGRAAXXX), konts ·· 1
-11 9 656. 00
(11.06.2014) GR9401720530005053043500311, SHA, Payment according to
invoice for ho tels
FT14161675808588, ieksbankas maksajums, KoM111cc111H 3a BblAaYy
10.06.2014 nOATBep>KAeHll!H 3a nnaTe~< FT14161768602295 119656.00 EUR OT -3.00
10/06/2014
FT14162534987840, ieksbankas maksajums, nr. 132, Ilona Sor, reg.
11 .06.2014 +43 100.00
nr. 0960409888888, konts LV28AIZK0000010366441, 3AI/IM
-50.00
(12.06.2014) 22971.75 EUR no 12/06/2014
FT14162871319395, izejosais maksajums, nr. 25, KLINIKUM DER- ·
UNIVERSITAT MUNCHEN, BAYERISCHE LANDESBANK, .
11.06.2014
MUENCHEN (BYLADEMMXXX), konts DE41700500000000020040, -22 971 .75
(12.06.2014)
SHA, Advance payment for inpatient treat men! SHOR MINA ·: date of
brith 25.1 2.52., number 22149059 · ·
FT14162230145108, ieksbankas maksajums, KoM111cc111R ·:ia BblAaYy
11.06.2014 nOATBep~<,QeHll!H 3a nnaTe~< FT14162871319395 22971.75 EUR OT -3.00
11/06/2014
12.06.2014 -50 .00
20000.00 EUR no 12/06/2014 '
FT14162445259795, izejosais maksajums, hr. 24, VECTOR
INTERNATIONAL HOLDINGS LTD, FBME BANK LTD
12.06.2014 -20 000 .00
(FBMECY2NXXX), konts CY7511501001052535EURCACC001, SHA,
Payment according to invoice 06/J-2 fqr goods
FT14163100077847, ieksbankas m?k'sajums, KoMIIICCIIIH 3a BblAaYy
12.06.2014 noATBep>KAeHIIIH 3a nnaTe~( FT14162445259795 20000.00 EUR OT -3.00
12/06/2014 '~.
FT14163076607132, ieksbankas mal<sajums, nr. 1087, BRANCH

12.06.2014 MARKETING LTD., reg. nr.-:135,034, konts LV82AIZK0000010373132, +9 100.00
3aiiiM '·
12.06.2014 FT14163470700451, koinisija par maksajumu, maksajuma summa

-50 .00
(13.06.2014) 6000.00 EUR no 13/06/2014
.• ,
FT14163470700451, izejosais malrnajums, nr. 27, FTHENAKIS

12.06.2014 GEORGIOS EYRIPIDIS, PANCRETAN COOPERATIVE BANK LTD
-6 000 .00
(13.06.2014) (STPGGRA 1XXX), konts GR8308700240000000000071995, SHA,
Rental cars . '
FT14163S02729981, ieksbankas maksajums, KoM111cc111H 3a BblAaYy
12.06.2014 nOATBepJK,QeH1,rn 3a nnare~( FT14163470700451 6000.00 EUR OT -3.00
12/06/2014
12.06.2014 FT-14163724737658, komisija par maksajumu, maksajuma summa
-50.00
(13.06.2014) 3000.00 EUR no 13/06/2014
·FT14163724737658, izejosais maksajums, nr. 26, CHRISTOS
12.06.2014
CHNARAKIS, ALPHABANKAE (CRBAGRAAXXX), konts -3 000. 00
(13.06.2014)
GR4801406670667002002009757, SHA, Rental cars
FT14163902733600, ieksbankas maksajums, KOMll!CCll!H 3a BblAaYy
12.06.2014 nOATBep~<,QeHIIIH 3a nnare>K FT14163724737658 3000.00 EUR OT -3.00
12/06/2014
3aiiiM
ABLV Bank, AS/ Regislration No. 50003149401 / SWIFT: AIZK LV 22

2.5 Example 3
Example 3 involves a series of transactions whereby loan proceeds from UB granted to Shor Group
company Apropro-Com Sri (account number 22244856093697) on 18/12/2013 were transferred
through a series of accounts at ABLV before the funds were transferred to a Gazprombank account
held in the name of Mr Shor (account number 42601978000210000052).
The funds were transferred through the following accounts before they were transferred to Mr
Shor's Gazprombank account:
• Apropro-Com Sri, UB, (22244856093697);
• Division Top LLP, ABLV, (LV77 AIZK 0000 0103 5653 8);
• Branch Marketing Ltd, ABLV, (LV82 AIZK 0000 0103 7313 2) ;
• Neonila System LLP, ABLV, (LV43 AIZK 0001 1401 1343 4); and,
• llan Shor, 2 ABLV, (LV54 AIZK 0000 0100 8312 1).
According to the payment descriptions, the loan was granted for the advance payment of jewellery
and accessories. They payment description for the final transfer from llan Shor's ABLV account to
the Gazprom bank account in his name stated that the transfer was for "Maney transfer", which most
likely refers to "Money transfer". No reference of the advance payment for jewellery and
accessories (as per the description of the initial transfer of the loan) was identified in the payment
description for th is transfer.
The loan was initially repaid by funds from an overdraft granted by Privatbank (Latvia) to an account
in the name of Transmark Export LP on 05/11/2014. The overdraft was repaid in the course of the
switch of loan exposure from BEM to BS on 25 and 26 November 2014, detailed further in Section
6 of the Detailed Report. The loan repayments are summarised in the figures below.
2
llan Shor's name has been spelled as "Shor" throughout this report, however, the ABLV records show the spelling as
"Sor".
Privileged and confiden~al 47

Evidence Pack - Funds traced to flan Shor: Example 3
Figure 18: Repayment of ioan Nr 174113 from overdraft to Transmarl< Export LP (Privatbanl<)
--
Privatbank overdraft
05/11/2014
EUR 10,_027,467
-
Transmark Export LP
(Privatbank)
05/11/2014
EUR 10,027,400
EURrOO
05/11/2014
EUR 47,000
_ _ _ _ _ EUR 5,499,145 _ _ _ __,. 05/11/2014 - - - - -
EUR 3,385,072 EUR 7,755,000 /
Fidan Properties LLP EUR 1,019,700 Apropro Com Sri Loan account 142200100004655978
(Privatbank) EUR 113,300 UB Loan reference Nr 174/13 din 18.12.2013
EUR 10,450

Figure 19: Repaym ent of overdraft to Transmark Export LP (Privatba nl<) as part of the Switc/7
LOANS ISSUED (Banca Sociala)- USD 956.3 million

Issue of overdraft: Transmark Export LP
:,;
Fortuna United LLP
..
Caritas Group (BS)
ljf ••
Danmira SRL (BS
lil-41J
Davema com SRL (BS)
.,.
Contrade SRL (BS)
;,,.;
Voximar SRL (BS)

(BS)
t
39.2 Transferred to Fortuna United LLP
I
184.6
I
215.7
I
227.4
I
164.6
I
I
:...__ 39 · 2- -
l l
16r Jasterport LP (BS)
1 1 Tennant Shipping LP
Vercell solutions LP
t
39.2
L._ Globus Corporation LP / / p e Consulting LP
74.2 /
23.9
Overdraft 387.8 Overdraft 167 I
Overdraft 166.9
"fl,u=" I\
Hansa Investment LP Mego Exports LP Nord LP ~
Overdraft 405.4
2
.... ... .., .. . ······ l
T
228.7 .4~ -
.. :{ '
-· 209.3
l
Privatbank
3.7 / o.9 W:::
:-:::;i \ Tenos Systems
I
"" ■ (V1ctonabank)
KEY:
Amounts in USO million

.,;j . Provohrom SRL (BEM)
2.4
/ Voximar-COM SRL (BEM)
Dracard SRL (BEM)
., Caritas Group SRL (BEM) I

LOANS REPAID - BEM USD 916.4
Dovastra Capital LP (BEM)
Privatbank Pool

2.5.1 Example 3, Transaction 1 -Transfer of loan proceeds from Apropro-Com

Sri (UB) to Division Top LLP (ABLV) - EUR 7 .8 million
Statement details
Bank UB
Account holder Apropro-Com Sri
registration
Transaction details
Credit from Apropro-Com Sri loan account (142200100004655978)
Description (as per statement) Eliberarea creditului in conf. cu contr. de credit Nr. 174/13 din
18.12.2013
Summary description Issuing of credit contract Nr 174/13

Debit to Division Top LLP (ABLV)
Description (as per statement) PL IN AVANS PT BIJUTERII SI ACCESOR I CONF CONTR
F/NR DD 16.12.13 INVOI CE F/NR DD 16.12.13
Summary description Payment in advance for jewellery and accessories
Basis of trace
Additional comments
Figure 20: Transfe r of loan funds from Apropro-Com Sri to Division Top LLP
l 8/L2/ 2013 18/12/ 2013

-,r ~,; -' EUR 7,755,000 EUR 7,755,000
Loan account 142200 1000046 559 78 Apropro -Com Sri Divis.ion Top LLP
l oan ref: 174i L3 din 16/ 12/ 20 13 (UB} (ABLI/)
(UB)
Privileged and confidenti al 50

EUR account extract
Apropro-Com Sri UB Statement Extract (EUR) EXTRASUL
UB issued loan to Apropro-Com Sri - EUR 7,755,000
Apropro-Com Sri o Divsion Top LLP - EUR 7,755,000 rulajelor din conturi
din 01.10 .2011 - 10. 10 .2015
Cont .N,: 222448560936978 - APROPO-COM SRL
Sold initial:
Data Debit lvaluta\ Credit (valuta l Cont Contraeentul Banca coresuondenta Destinatia olatii
I
18.12.2013
18.12.2013
18.12.2013
14:32
14:42
14:52
0.00
7,755,000.00
0.00
7,755,000.00 142200100004655978
0.00 /L V77 AIZK000001035653
84.17 222468560936
(R) APROPO-COM SRL 174/13
DIVISION TOP LLP
(R) APROPO-COM SRL
B.C'UNIBANK'S.A.
/400886442300
B.C.'UNIBANK'S .A.
Eliberarea creditului in conf. cu contr. de credit Nr. I 74/13 din 18.12.2013
PL IN AV ANS PT BIJUTERII SI ACCESOR I CONF CONTR F/NR DD
Cumparare valutei conform nota plata 5904188 din 18.12.2013
I
18.12.20 13 14:53 84.17 0.00 17580100004655498 (R) APROPO-COM SRL B.C.'UNIBANK'S.A. Plata comisionului pentru exarninarea cererii de credit in conformitate cu
18. 12.20 13 I6:44 0.00 3,877.50 222468560936 (R) APROPO-COM SRL B.C.'UNIBANK'S.A. Cumparare valutei conform nota plata 5904187 din 18.12.2013
18.12.20 13 16:44 3,877.50 0.00 17580100004655978 (R) APROPO-COM SRL B.C.'UNIBANK'S.A. Plata comisionului pentru eliberarea creditului in conformitate cu contract de
20.12.2013 12:08 0.00 4,085 ,463 .84 222468560936840 (R) APROPO-COM SRL B.C.'UNIBANK'S.A. Convertarea valutei conform cererei din 20.12.2013
20.12 .2013 12: 14 4,085,463 .84 0.00 /L V77 AIZK00000 1035653 DIVISION TOP LLP /400886442300 PL IN A VANS PT BIJUTERII SI ACCESOR I CONF CONTR F/NR DD
31.12.2013 11:36 0.00 28,004.17 222468560936 (R) APROPO-COM SRL B.C'UNIBANK'S .A. Cumparare valutei confonn cererei din 31.12.2013
31.12.2013 11:37 28,004 .17 0 00 173600100004655978 (R) APROPO-COM SRL 174/13 B.C.'UNIBANK'S .A. Plata dobanzii in conformitate cu contract de credit Nr. 174/13 din 18.12.2013
21.01.2014 10:28 0.00 1,000,000 .00 222468560936 (R) APROPO-COM SRL B.C.'UNIBANK'S.A. Cumparare valutei conform cererei din 21.01.2014
21.01.2014 10:34 1,000,000.00 0.00 /L V77 AIZK00000 1035653 DIVISION TOP LLP /400886442300 PL IN AV ANS PT BIJUTERII SI ACCESOR I CONF CONTR F/NR DD
22 01.2014 I0:47 0.00 1,088,843. 00 222468560936 (R) APROPO-COM SRL B.C.'UNIBANK'S.A. Cumparare valutei confonn cererei din 22.0l.20I4
22.0l.20 I4 11 :46 1,088,843 .00 0.00 /L V77 AIZK000001035653 DIVISION TOP LLP /400886442300 PL IN AV ANS PT BIJUTERII SI ACCESOR I CONF CONTR F /NR DD
27 .01.2014 11 :02 0.00 1,208,560 .00 222468560936 (R) APROPO-COM SRL B.C.'UNIBANK'S.A . Cum para re valutei confo1m cererei din 27 .01 .2014
27.01.2014 11 :03 1,208,560.00 0.00 /L V77 AIZK00000 I035653 DIVISION TOP LLP /400886442300 PL IN AVANS PT BIJUTERII SI ACCESOR I CONF CONTR F/NR DD
31.01.2014 16:48 0.00 64,625.00 222468560936 (R) APROPO-COM SRL B.C.'UNIBANK'S.A. Cumparare valutei conform cererei din 31.01.2014
31.01.2014 16:48 64,625 .00 0.00 173600100004655978 (R) APROPO-COM SRL 174/13 B.C.'UNIBANK'S .A. Plata dobanzii in conformitate cu contract de credit Nr. 174/13 din 18.12.2013
28.02.2014 10:59 0.00 129,649.00 /L V87 AIZK00000 I 036460 BELMONT UNITED LP ABL V BANK, AS PAYMENT ACCORDING TO CONTRACT FROM 20.02.14
28 .02.2014 12:35 62,578 .54 0.00 173600100004655978 (R) APROPO-COM SRL 174/13 B.C'UNIBANK'S .A. Plata dobanzii in confonnitate cu contract de credit Nr. 174/13 din 18.12.2013
28.02 .2014 15:16 67,070 .00 0.00 222468560936 (R) APROPO-COM SRL B.C.'UNIBANK'S .A. Vinzare valutei conform cererei din 28.02.2014
31.03 .2014 16:42 0.00 61,393.75 222468560936 (R) APROPO-COM SRL B.C.'UNIBANK'S .A. Cumparare valutei conform cererei din 31.03.2014, curs 18.58
31.03.2014 17:28 61,393.75 0.00 173600100004655978 (R) APROPO-COM SRL 174/ 13 B.C.'UNIBANK'S .A. Plata dobanzii in conformitate cu contract de credit Nr. 174/13 din 18.12.2013
30.04.2014 15:04 0.00 61,393.75 222468560936 (R) APROPO-COM SRL B.C.'UNIBANK'S.A. Cumparare valutei confonn cererei din 30.04.2014, curs 18.77
30.04.2014 15:04 61,393 .75 0.00 l 73600100004655978 (R) APROPO-COM SRL 174/13 B.C.'UNIBANK'S.A. Plata dobanzii in conformitate cu contract de credit Nr. 174/13 din 18.12.20 13
30.05 .2014 10:54 0.00 61,393 .75 222468560936 (R) APROPO-COM SRL B.C.'UNIBANK'S.A. Cumparare valutei conform cererei din 30.05 .2014 , curs 18.92

2.5.2 Example 3, Transaction 2 - Transfer of funds received from Apropro-

Com Sri (UB) to Branch Marketing Ltd (ABLV) - EUR 7.8 million
Statement details
Bank ABLV
Account holder Division Top LLP
Country of company UK
registration
Transaction details
Credit from Apropro-Com Sri (UB)
Description (as per statement) APROPO-COM SRL STR. TIGHINA 12 CHISINAU MOLDOVA,
JOINT STOCK COMMERCIAL BANK UNIBANK
(JSCUMD2XXXX) , konts MD34JS000222448560936978, OUR,
PREPMNT FOR BIJUTERII SI ACCESORI CONTR W/N DD
16.12.13 INVOICE WIN DD 16.12.13
Summary description Prepayment for jewellery and accessories

Description (as per statement) Bo3BpaT VIHsecrn4111111
Basis of trace
Additional comments
Figure 21 : Transfer of funds received from Apropro-Com Sri to Branch Marketing Ltd
18/1 2/ 20 13 18/ 12/ 20 13

~
EUR 7, 755,000 EUR 7, 755,000
Apropro -Com Si-I Division Top LLP Brand, M,3rketino Ltd
(UB) {ABLI! ) (AB LV) -

Division Top LLP ABLV Statement Extract (EUR) Account cover page
ABLV Bank, AS Tel : +371 6777 5222

E·mail: info@ablv.com
www.ablv.com
Konta parskats
No 14.09.2012 ITdz 19.03.2014
Kanta Tpasnieks DIVISION TOP LLP

Reg. Nr./ Pers. kods OC376459
Adrese 23-24 GREAT JAMES STREET ,SUITE 2, LONDON, ENGLAND,
WC1N 3ES, UNITED KINGDOM (GREAT BRITAIN)
Nore~inu konta Nr. LV77 AIZK 0000 0103 5653 ,B
Valota USD
Sakuma allikums +0.00 Debeta apgrozTj ums :,· -37 917 156.00
Beigu atlikums +0.00 KredTta apgrozTjums' · +37 917 156.00
(t.sk. nakotne pieejamas summas) (t.sk. nakotne pi ejamas summas)
7
Darijuma
datums/
FT13030245379307, ienakosais maksajums, nr. ASW439'ci6/300113,
KI09909380878 LI RAM EX-COM SRL //M D-2032, RESPUBLIKA
MOLDOVA, G. KISHINEV, UL. GREDINA BOTANIKE, D. 14/3, OF
30 .01.2013 +2 969 700 ,00
307//, METROBANK (MBNKRUMMXXX), konts .
40807840100010054617, OUR, PMT FOR FURNITURE INVOICE
WITHOUT NUMBER DD 28.01 .2013 .
FT13030124343909, komisija par maksajurnu, parskailTjuma summa

30.01.2013 -5.38
2969500.00 USO no 30/01/2013
FT13030124343909, iel1sbankas maksajums, nr. 2, UNITRADE
30.01 .2013 ASSOCIATION LTD., reg. nr. 100103: konts LV63AIZK0000010347478, -2 969 500.00
nononHeHt-1e cYeTa
FT13036112196470, ienakosai_s-maksajums, nr. ASW09217/050213,
KI09909380878 LIRAMEX-CPM SRL //M D-2032, RESPUBLIKA
MOLDOVA, G. KISHINEV, UL. GREDINA BOTANIKE, D. 14/3, OF.
05.02.2013 +494 700.00
307//, METROBANK (MBNKRUMMXXX), konts
4080784010001005461'7, ·ouR, PAYMENT FOR FURNITURE
INVOICE WITHOUT NUMBER DD 01.02.2013
':,
FT13036400135130,'komisija par maksajumu, parskailTjuma sum ma
05.02.2013 -5.45
494700.00 USO nq.05/02/2013
FT1303640013M3o, ieksbankas maksajums, nr. 3, UNITRADE

05.02.2013 ASSOCIATION LTD., reg. nr. 100103, konts LV63AIZK0000010347478, -494 700.00
nononHeHt-1e°C4eTa
FT1303,7!i'10368045, ienakosais maksajums, nr. ASW24298/060213,

KI099.Q9380878 LIRAMEX-COM SRL //M D-2032, RESPUBLIKA
MOLDOVA, G. KISH INEV, UL. GREDINA BOTANIKE, D. 14/3 , OF.
06.02.2013 +247 200 .00
30,7./J;° METROBANK (MBNKRUMMXXX), konts
408,07840100010054617, OUR, PAYMENT TO THE FURNITURE
\ INVOICE WITHOUT NUMBER DD 04.02.2013
FT13037499890805, komisija par maksajumu, parskaitijuma summa
06.02.2013 -5.40
247200.00 USO no 06/02/2013
FT13037499890805, ieksbankas maksajums, nr. 4, UNITRADE
06 .02.2013 . ASSOCIATION LTD., reg. nr. 100103, konts LV63AIZK0000010347478, -247 200.00
nononHeHt-1e cYeTa
13.02.2013 ASSOCIATION LTD., reg . nr. 100103, konts LV63AIZK0000010347478, +9 300.00
nononHeHt-1e c4ern
ABLV Bank, AS/ Registration No. 50003149401 / SWIFT:AIZK LV 22

Example 3 Transaction 2 EUR account - Page 10/15
Division Top LLP ABLV Statement Extract (EUR)
Apropro-Com Sri to Division Top LLP - EUR 7,755,000
l<onta pa rskats , konta Nr. LV77 AIZI< 000 0 01 03 565 3 8 AB L V
Division Top LLP to Branch Marketing Ltd - EUR 7,755,000
Dari]uma
datums/
valutesanas Dari]uma registracijas numurs, darijuma veids,
26 .11.2013 MARKETING LTD., reg. nr. 135,034, konts LV82AIZK0000010373132, +30 750.00
IIIHBeCTll1L.\1<11<1

26.11.2013 -50.00
30700.00 EUR no 26/11/2013
FT13330037745398, izejosais maksajums, nr. 41, ALVARO GRUP SRL,
MOLDINDCONBANK (MOLDMD2XXXX), konts '
26.11.2013 -30 100 ._qo·
MD95ML000000022510091479, OUR, Payment according to contract
from 18.06.2013
FT13330088279919, ieksbankas maksajums, KOMI/ICCl/lrl 3A
26.11.2013 BblAAYY nOATBEP)l(AEHl/lrl 3A nnATE)I( FT13330037745398 -3 .00
30700.00 EUR OT 26/11/2013
MOLDCLASSICA INTERNATIONAL SRL I.M. STR. TIGHINA, 12,
CHISINAU, MOLDOVA, JOINT STOCK COMMERCIAL BANK
26.11.2013 +480 000.00
UNIBANK (JSCUMD2XXXX), konts MD87JS000222428560901978,
OUR, PREPMNT FORACCESORII CONTR W/N DD 25.11 .13
INVOICE W/N DD 25.11.13
27.11.2013 -4.00
480000.00 EUR no 27/11/2013
27.11 .2013 MARKETING LTD., konts LV82AIZK0000010373132, Bo3Bpar, -480 000.00
IIIHBecrn41<1iil
~~C6~~~0ii1~J~~:/;~t~~~sN~~k;~~~~-- ;T~~~~~1~~~~ 700 ·

CHISINAU, MOLDOVA, JOINT STOCK COMMERCIAL' BANK
27.11.2013 +1 678 792.00
UNI BANK (JSCUMD2XXXX), konts MD87 JS000222_4_28560901978,
OUR, PREPMNT FOR PERFUMERY AND COSMETICA CONTR W/N
DD 26.11 .13 INVOICE W/N DD 26 .11.13
FT13332621678019, komisija par maksajumu.'-m~ksajuma summa
28.11.2013 -4.00
1678800.00 EUR no 28/11/2013 ~'
FT13332621678019, ieksbankas maksajU(TlS, nr. 43, BRANCH
28.11.2013 MARKETING LTD., konts LV82AIZK0000010373132, Bo3Bpar - 1 678 800.00
IIIHBecrn4i,iiil ···
FT13333703099683, ieksbankas rn~ksajums, nr. 300, BRANCH

29.11.2013 MARKETING LTD ., reg. nr. 135,03.4, konts LV82AIZK0000010373132, +50 450.00
IIIHBeCTL<IL.\1<11<1
FT13333151101700, komisija ''par maksajumu, maksajuma sum ma

29.11.2013 -50.00
50400.00 EUR no 29/11/~0-13
FT13333151101700, izejcisais maksajums, nr. 44, ALVARO GRUP SRL,
JOINT STOCK COM(ll1ERCIAL BANK UNIBANK (JSCUMD2XXXX),
29.11.2013 -50 400 .00
l<onts MD92JS00027,2408561050978, OUR, Payment according to
contract from 18.Q6.2013
FT1333311007$636, ieksbanl<as maksajums, l<OMI/ICCl/lrl 3A
29.11.2013 BblAAYY nQATBEP)l(f:IEHl/lrl 3A nnATE>K FT13333151101700 -3.00
50400.00 EUR OT 29/11/2013
30.11.2013 154873,S;ABLV.CURR.MNTH .FEE.20131130, komisija par konta
-40.00
(01 .12.2013) apkalposanu
FT.1'3352097047621, ienakosais maksajums, nr. FAAS335207413100,
APROPO-COM SRLSTR. TIGHINA 12 CHISINAU MOLDOVA, JOINT
18.12.2013 '.S TOCK COMMERCIAL BANK UNIBANK (JSCUMD2XXXX). konts +7 755 000.00
'MD34JS000222448560936978, OUR, PREPMNT FOR BIJUTERII SI
ACCESORI CONTR W/N DD 16.12.13 INVOICE W/N DD 16.12.13
18.12.2013 -4.00
7755000.00 EUR no 18/12/2013
FT13352703977454, ieksbankas mal<sajums, nr. 46, BRANCH
18.12.201.3 MARKETING LTD., konts LV82AIZK0000010373132, Bo3Bpar -7 755 000 .00
IIIHBeCT1<141<1ii1

2.5.3 Example 3, Transaction 3 - Transfer of funds received from Division Top

LLP (ABLV) to Neonila System LLP (ABLV) - EUR 7.8 million
Statement details
Bank ABLV
Account holder Branch Marketing Ltd
registration
Transaction details
Credit from Division Top LLP (ABLV)
Description (as per statement) FT13352703977454, ieksbankas maksajums, nr. 46, DIVISION
TOP LLP, reg. nr. OC376459, konts LV77AIZK0000010356538,
B03BPaT VlHBeCTI/IL\vllll

Debit to Neonila System LLP (ABLV)
Description (as per statement) FT13352703990008, ieksbankas maksajums, nr. 396 , NEONILA
SYSTEM LLP , konts LV43AIZK0001140113434, VlHsecTv14v1v1
Summary description Investments
Basis of trace
Additional comments EUR 7 ,758,000 is within+/- 1 % of EUR 7,755 ,000
Figure 22: Transfer of funds received from Division Top LLP to Neonila Systems LLP
18/ 12/ 20 13 18i1 2/ 20 13 ~

a 1R 7, 755,000 EUR 7, 758,000
Division Top LLP Branch Marketina Ltd r-leonila Systems LLP
(AB LI/) (A.6 L1f) - (ABLV}
Pri vileged and confi dential 55

Branch Marketing Ltd ABLV Statement Extract (EUR) Account cover page
ABLV Bank, AS Tel: +371 6777 5222

Riga, LV-1010, Latvia Cl ient line: +371 6777 5555
www.ablv. com
Kanta parskats
No 30.07.2013 ITdz 15.06.2015
Konta Tpasnieks BRANCH MARKETING LTD.

Reg . Nr./ Pers. kods 135,034
Adrese CORNER EYRE AND HUTSON,STREETS BLAKE BUILDING -
SUITE 102, GROUND FLOOR; 'BELIZE CITY, BELIZE
Nore~inu konta Nr. LV82 AIZK 0000 0103 7313 2 '
Valota USD
Parskata periods 30.07.2013 • 15.06.2015
Sakuma atlikums +0.00 Debeta apgrozTjums ,, -75 697 391.72
Beigu atlikums +0.00 KredTta apgrozTjums·,. +75 697 391 .72
(t.sk. nakotne pieejamas summas) (t.sk. nakotne pieej~mas summas)
~
DarTjuma
datums/
FT13227013406473 , ieksbankas maksajums, nr. 393, ~(us
15.08.2013 OPERATIONS LTD., reg . nr. 132,467, konts LV59AIZK0000010366659, +500 .00
IIIHB8CTl'11..\1'11'1
FT13231302852663 , ieksbankas maksajums, m. 405, PLUS
19.08.2013 OPERATIONS LTD ., reg . nr. 132,467, konts LV59AIZK0000010366659, +6 378 000 .00
IIIHBeCTl'11..\1'11'1 .
FT13231116319578 , komisija par maksajµmu , maksajuma summa

19.08.2013 -5.33
298000.00 USO no 19/08/2013 '-
FT13231116319578 , ieksbankas m<!ks~jums, nr. 6, OLYMPIA UNITED
19.08.2013 -298 000.00
LTD ., konts LV33AIZK0000010367.5't5, IIIHBeCT1'11..\1'11'1
FT13231116323032 , komisija par maksajumu, maksajuma summa
19.08.2013 -5.33
4450000 .00 USO no 19/08/201 3
'
FT13231116323032 , ieksbankas maksajums, nr. 7, DANIELL INVEST
19.08.2013 -4 450 000 .00
LTD, konts LV19AIZK0000010352247, 1/1Heecrn41111
FT13231366360340, kcimisija par maksajumu , maksajuma summa
19.08.2013 -5.33
286000.00 USO no 1~/08/2013
FT132313663603<tp, ieksbankas maksajums, nr. 4, SALVADOR
19.08.2013 -286 000.00
TRADE LP, konts LV11AIZK0000010356465 , IIIHB8CTl'11..\1'11'1
FT13231366363735, komisija par maksajumu, mal<sajuma summa
19.08.2013 -5.33
309000.00 USO no 19/08/2013
✓
FT13231366363735, iel<sbankas maksajums, nr. 5, PIONEER ASSETS

19.08.2013 -309 000.00
LTD., 1<6nts LV65AIZK0000010364320, IIIHBeCTl'11..\1'11'1
0
F1J j 231930900426, komisija par maksajumu, maksajuma summa

19.08.2013 -5 .33
3114000.00 USO no 19/08/2013
FT13231930900426 , ieksbankas maksajums, nr. 2, CARMONDEAN
19.08.2013 -314 000.00
DEVELOPMENT LTD ., konts LV49AIZK0000010364608, IIIHBecrn41111
19.08.2013 ·') -5.33
298000.00 USO no 19/08/2013
-
'.
-1
FT13231930902409 , ieksbankas maksajums, nr. 1, IT-LOG ALLIANCE
19.08.2013 :. -298 000.00
LLP, konts LV83AIZK0000010347506, IIIHBeCTl'11..\1'11'1
19.08.2013 -5 .33
241000.00 USO no 19/08/2013
ABLV Bank, AS / Registration No. 50003149401 / SWIFT: AIZK LV 22

Branch Marketing Lid ABLV Statement Extract (EUR) EUR account page 49/95
Division Top LLP to Branch Marketing Ltd - EUR 7,755,000
l<onta pa rskats , konta Nr. LV82 AIZK 0000 0103 7313 2 AB L V
Branch Marketing Ltd to Neonila System LLP - EUR 7,758,000
Darijuma
datums/
---
FT13352485033323, valOtas konvertacija, nr. 394, 9312 .90 EUR=>
18.12.2013 -9 312.90
12700.00 USO, kurss 1.3637
FT13352703977454, ieksbankas maksajums, nr. 46, DIVISION TOP

18.12.2013 LLP, reg. nr. OC376459, konts LV77AIZK0000010356538, Bo3Bpar +7 755 000.00
li1HBeCTll1L\111iii
FT13352703990008, komisija par maksajumu, maksajuma summa -4.oo : ·.,
18.12.2013
7758000.00 EUR no 18/12/2013
'
FT13352703990008, ieksbankas maksajums, nr. 396, NEONILA
18.12.2013
SYSTEM LLP, konts LV43AIZK0001140113434, 111HsecTll1L\1111'1
-7 758 oon.oo
',·
18.12.2013 •. ' -4 .00
10000.00 EUR no 18/12/2013
FT13352048317740, ieksbankas maksajums, nr. 397, NEONILA

18.12.2013 -10 000.00
SYSTEM LLP, konts LV43AIZK0001140113434, ll1HsecrnL1111111
FT13352048333777, ieksbankas maksajums, nr. 139, PRIMOTEKS

18.12.2013 IMPORT LP, reg. nr. SL 11360, konts LV66AIZK0000010357803, +1 245 500.00
Bo3Bpar 1'1HBeCTl'1L\1'1iii
FT13352793512889, komisija par maksajumu , mal<sajuma summa
18.12.2013 -4.00
1250700.00 EUR no 18/12/2013
FT13352793512889, ieksbankas maksajums, nr. 398, EUROSELL. • ·
18.12.2013 -1 250 700.00
ASSETS LTD., konts LV28AIZK0000010373134, 111HBeCTll1L\1'11'1 .

19.12.2013 IMPORT LP, reg. nr. SL 11360, konts LV66AIZK000001035780'3, +358 900.00
Bo3Bpar 1'1HBeCTl'1L\111iii
FT13353097105440, ieksbankas maksajums, nr. 20, v ·E GWORK
19.12.2013 IMPEX LP, reg . nr. SL 13175, konts LV71AIZK0000010371390, Bo3Bpar +2 400 000.00
1'1HBeCTl'1L\111iii .

19.12.2013 -4.00
2400000.00 EUR no 19/12/2013 ,
FT13353052508910, ieksbankas maksajums, nr. 400, WANG AND

19.12.2013 -2 400 000.00
LEE LP, konts LV97AIZK000001036655!i\111HBecrnl(ll1111
FT13353132110965, komisija par maks°iijumu, maksajuma summa

19.12.2013 -4 .00
370050.00 EUR no 19/12/2013 .'
FT13353132110965, iel<sbankas rh'aksajums, nr. 399, HAN LAY

19.12.2013 -370 050.00
SOLUTIONS LLP, konts LV54.0.IZK0000010356467, 111Hsecrnl(111111
-
FT13353123221070, komis~il-par maksajumu, maksajuma summa
19.12.2013 -4 .00
21650.00 EUR no 19/12/2013

19.12.2013 -2 1 650 .00
IMPORT LP, konts LV66AIZK0000010357803, il1HBeCTll1L\1111'1
FT13353279715021, ·,eksbankas maksajums, nr. 23, HAMILTERO

19.12.2013 COLOR LIMITED. :reg. nr. 4166558, konts LV55AIZK0000010373133, +445 750.00
Bo3Bpar 1'1HBecr~~111iii
FT13353252j48100, ieksbankas maksajums, nr. 47, DIVISION TOP
19.12.2013 LLP, reg. nr:.QC376459, konts LV77AIZK0000010356538, Bo3Bpar +445 600.00
lllHBecrn~Llliii
FT13.353721656504, ieksbankas maksajums, nr. 16, MALTBY
19.12.2013 SOl,..UTIONS LP, reg . nr. SL14130, konts LV30AIZK0000010374456, +585 000.00
Bo:ifpar 1'1HBeCTl'1L\111iii
fT13353726611711, ieksbankas maksajums, nr. 22, VEGWORK
19.12.2013 , IMPEX LP, reg. nr. SL 13175, konts LV71AIZK0000010371390, Bo3Bpar +511 500.00
1'1HBeCTll1L\111iii
19.12.2013 -4 .00
201850.00 EUR no 19/12/2013
19.12.2013 · -201 850.00
UNIVERSAL LP, konts LV22AIZK0000010369168, l/1HsecrnL1111111
--
19.12.2013 -4 .00
820050.00 EUR no 19/12/2013
Pri1nleged and confidential 57

2.5.4 Example 3, Transaction 4 - Transfer of funds received from Branch

Marketing Ltd (ABLV) to Mr Shor (ABLV)- EUR 4.1 million and EUR 3.5 million
Statement details
Bank ABLV
Account holder Neonila System LLP
Country of company UK
registration
Transaction details
Description (as per statement) FT13352703990008, ieksbankas maksajums, nr. 396, BRANCH
MARKETING LTD, konts LV82AIZK0000010373132,
VIHBeCTliH.\1/11/1
Summary description Investment

Description (as per statement) Payment according to Loan Agreement from 17.12.13

Description (as per statement) Payment according to Loan Agreement from 17 .12.13
Basis of trace
Basis of trace FIFO
Additional comments Balance b/fwd was EUR 639.49 (treated as nil according to the
tracing methodology).
The EUR 7,758,000 receipt was traced onwards to the following

payments:

Figure 23.· Tra nsfer of funds received from Branch Marketing Ltd to Mr Shor
18/ 12/ 2013 18/ 12/ 20 13
Brand, Marketina Ltd

EUR 7.758,0:J0 7
.1 " · --•ems LLP
EUR 4,083 ,000
"<
Neorn a -' P ',, \ 4; 12/ 20 L
(AB LV) \ ,.. 2
24/1 2/ 2013 - - - - - - - (AB Ll1 _, ~ EUR 3, 50 2,000
~ EUR 183,000
Privileged an d confidential 59
Account cover page
Neonila System LLP ABL V Statement Extract (EUR)
ABLV Bank, AS Tel: +371 6777 5222

23 Elizabeles Street Fax: +371 6777 5200
www.ablv.com
Konta parskats
No 25.05.2009 ITdz 24.06.2014
Konta Tpasnieks NEONILA SYSTEM LLP

Reg. Nr./ Pers. kods OC344125 .· '
Adrese CORNWALL BLD, 45-51 NEWHALL STR., 0, BIRMINGHAM.WEST
MIDLANDS, ENGLAND, B3 3QR: UNITED KINGDOM (GREAT
Norelsinu konta Nr. BRITAIN) .
LV43 AIZK 000114011~43'4
Valota USD
Sakuma atlikums +0.00 Debeta apgrozTj ums • -1 280 444 .01
Beigu atlikums +0.00 KredHa apgrozTjums +1 280 444.01
(1.sk. nakotne pieejamas summas) (t.sk. nakotne pie,ejamas summas)
DarTjuma
datums I
'
29.05.2009 200905295630132, overdrafta izsniegsana +43.57
200905295630131, valotas konvertacija,
29.05.2009 -43 57
(#1 ), Konv. 30 .00 EUR <= 43.57 USO , kurss - 1.45236768
200906016530020, ieksbankas parskaitijums, .
(#54), PARSELOT LTD. , reg. Nr. 5940320, AS AIZKRAUKLES BANKA,
01.06.2009 +500 .00
konts LV38AIZK0001140081126, PAYMENT FOR CONSALTING
SERVICES ',
01.06.2009 200906010011022, overdrafta proc~~tu samaksa -0.03
01 .06.2009 200906010011023, overdrafta atm'aksa -43 .57
200906016530233, ieksbankas' parskai!Tjums,

(#270), ADORE TRADE AND SHIPPING CORP., reg. Nr.
01.06.2009 516213/907134, AS AIZKRAUKLES BANKA, konts +184 435.00
LV83AIZK0001140063826, ACCORDING AGREEMENT FROM
01.06.09
01.06.2009 200906014900020, _ove'rdrafla izsniegsana +217 043.20
500-9J4972, ieksbankas parsl<ai!Tjums,
01.06.2009 -40 1 934.60
USD=>EUR, kurss ~ 0.7016 EUR=1 USD, 1.4253 USD=1 EUR
2009052853()5434, ienakosais parskai!Tjums,
(#ASW674fl2/280509), RENDEN CORPORATION35A REGENT
02.06.2009 STREET; BELIZE CITY, EURAM BANK (SWIFT EUAAATWWXXX), +217 500.00
konts .!;\-T~:21934005902930101, OUR, ACCORDING LOAN
CONiT'RACT 001 DO;270509
02.06.2009 200906020010106, overdrafta procentu samaksa -66.32
02.06.2009 ·2 00906020010107, overdrafta atmaksa -217 043 .20
200906020980053, valOtas konvertacija,

02.06.2009 -109 .63
(#113434), Konv. 75.00 EUR<= 109.63 USD, kurss - 1.46175818
200906026530115, komisija par bankas operaciju,
02.06.2009 -87.71
(#4)
500-9J7151, val0tas konvertacija,
== USD => EUR, kurss - 0.68046700 EUR par 1 USD, 1.46957700
02 .06.2009 -4.41
USO par 1 EUR. Par maksajuma 1032000.00 EUR no 02/06/2009
apstiprinajuma nos0ITsanu.

EUR account page 16/17
Neonila System LLP ABLV Statement Extract (EUR)
Branch Marketing Lid to Neonila System LLP - EUR 7,758,000
Konta parskats , konla Nr. LV43 AIZK 0001 1401 1343 4 AB L V
Neonila System LLP to llan Sor - EUR 4,083,000 and EUR 3,502,000
Darijuma
datums/
05.09.2013 OPERATIONS LTD ., konts LV59AIZK0000010366659, BoJapaT -279 700.00
1'1HBecn11.1i,i1,1

IIIHaecrn41,11,1
30.09.2013 441554.ABLV.CURR.MNTH.FEE.20130930, komisija par konta

-40 .00
30.09.2013
441554-20130930, maksa par kreditu -7 405.35
(01.10.2013)
31 .10.2013 441554.ABLV.CURR.MNTH .FEE.20131031, komisija par konta

-40 .00
(01.11.2013) apkalposanu

-40.00
(01 .12.2013) apkalposanu Ba lance b/1\vd: EUR 629 .50

18.12.2013 MARKETING LTD., reg . nr. 135,034, konts LV82AIZK0000010373132, +7 758 000.00
IIIHBeCrnl.ll'11'1
FT13352012596881, kom isija par maksajumu, maksajuma summa

18.12.2013 -4.00
4083000.00 EUR no 18/12/2013
FT13352012596881, ieksbankas maksajums, nr. 94, !Ian Sor, konts

18.12.2013 LV54AIZK0000010083121, Payment according to Loan Agreement from -4 083 000.00
17.12.13

18.12.2013 MARKETING LTD ., reg . nr. 135,034, konts LV82AIZK0000010373132, +10 000.00
l/1Heecrn41,11,1

24.12.2013 4
3502000.00 EUR no 24/12/2013 - .oo Ba lance b/fwd: EUR 3,685,621 .50
FT13358254494981, ieksbankas maksajums, nr:- 95, !Ian Sor, konts
24.12.2013 LV54AIZK0000010083121, Payment according to Loan Agreement from -3 502 000.00
17.12.13
FT13358254495065, komisija par ma~sajumu, maksajuma summa

24.12.2013 -4.00
183000.00 EUR no 24/12/2013
FT13358254495065, ieksbankas maksajums, nr. 96, BRANCH Balance b/fwd : EUR 183,617 .50
24.12.2013 MARKETING LTD., konts LV82AIZK0000010373132, B03epaT -183 000.00
IIIHBeCTllll.jillli\
31.12.2013 441554.ABLV.CURR.MNTH.FEE.20131231 , komisija par konta

-40 .00
31.01.2014 441554.ABLV.CURRJV)NTH .FEE.20140131, komisija par konta
-40.00
-40 .00
(01.03.2014) apkalposanu ··
31 .03.2014 441554.ABLV.CURR.MNTH.FEE.20140331, komisija par konta

-40 .00
(01 .04.2014) apkalposaqu ·,
-40.00
(01.05.2014) apkalp~sanu
-40.00
(01 .06.2014) ap.kalposanu
·f'T14174108022680, val0tas konvertacija, nr. 98, 50.00 USO => 36.49

23.06.2014 +36.49
'EUR, kurss 1.3701

23.06.2014 -4 .00
300.00 EUR no 23/06/2014

23 .06.2014 MARKETING LTD., konts LV82AIZK0000010373132, BoJepaT -300.00
1'1Haecrn4111iil
FT14175587002622, ieksbankas maksajums, komisija par konta

24.06.2014 -100 .00
slegsanu,
Darijumu saraksta beigas
Pri vileg ed and confidential 61

2.5.5 Example 3, Transaction 5 - Transfer of funds received from Neonila

System LP (ABLV) to Mr Shor (Gazprombank) - EUR 7.6 million
Statement details
Bank ABLV
Account holder llan Sor
Country of company N/a
registration
Transaction details
Crediting amount 4,083,000
Credit from Neonila System LLP (ABLV)
Description (as per statement) FT13352012596881, ieksbankas maksajums, nr. 94, NEONILA
SYSTEM LLP, reg. nr. OC344125, konts
LV43AIZK0001140113434, Payment according to Loan
Agreement from 17 .12 .13

Crediting amount 3,502,000
Credit from Neonila System LLP (ABLV)
Description (as per statement) FT13358254494981, ieksbankas maksajums, nr. 95, NEONILA
SYSTEM LLP, reg . nr. OC344125, konts
LV43AIZK0001140113434, Payment according to Loan
AQreement from 17 .12 .1 3

Debit amount 7,583,000
Debit to llan Shor (Gazprombank)
Description (as per statement) FT13352053869988, izejosais maksajums, nr. 7, Shor llan,
GAZPROMBANK (OPEN JOINT - STOCK COMPANY)
(GAZPRUMMXXX), konts 42601978000210000052, OUR, Maney
Transfer
Basis of trace
Basis of trace FIFO
Additional comments Balance b/fwd (credit of EUR 4,083,000 on 18/12/2013) was EUR
787.93 (treated as nil in accordance with the tracing
methodology) .
This receipt was fully utilised in the payment of EUR 7,583,000 to

llan Sher's Gazprombank account (on 18/12/2013).
Balance b/fwd (receipt of EUR 3,502,000 on 24/12/2013) was

EUR 3,499,295.07 overdrawn because of the EUR 7,583,000
payment to llan Sher's Gazprombank account (see above). The

overdrawn balance was repaid from the receipt of EUR

3,502,000.
Figure 24: Transfer of funds rece ived from Neonila Systems LLP to a Gazprombank (Russia) account in tile
name of Mr Shor
18/12/ 20 13 18/12/ 2013

EUR 4, 0S 3.000 EUR 7, 58 3,000
Neonila Systems LLP llan Sor
(A.BU!) (Gazpro mbank)
24/12/ 20 13
EUR 3,502,000

Account cover page
llan Sor ABL V Statement Extract (EUR)
ABLV Bank, AS Tel: +371 6777 5222

23 Elizabeles Street Fax: +371 6777 5200
v,.,wv.,, ablv.com
Konta parskats
\·
No 25.10.2010 ITdz 15.06.2015
Konta 1pasnieks Sor llan

Reg . Nr./ Pers. kods 0971007884125 ..
Adrese FLORICA NITA 7/1 - 26, CHISlf\lAU, MD-2024, MOLDOVA,
REPUBLIC OF
Nore~inu konta Nr. LV54AIZK 0000 0100 8312 ,1'
Val0ta USD
Sakuma atlikums +0 .00 Debeta apgroz1jums -427 435.99
Beigu atlikums +964 .01 Kred1ta apgroz1jUll)~" +428 400.00
(t.sl<. nakotne pieejamas summas) (t.sk. nakotne pieejamas summas)
Dar1juma
datums/
valutesanas Dar1juma registracijas numurs, dar1juma veids,
datums informacija par dar1jumu Debets Kredits
FT14029186376569, ieksbankas maksajums, nr. 150, l9ri Cojocaru,
29.01 .2014 reg . nr. 0970502489132 , konts LV55AIZK000001011f330, Payment +50 300.00
according to Loan Agreement from 15.11 .13
29.01 .2014 FT14029216948800, komisija par maksajumu, n:iaksajuma summa
-60 .00
(30.01 .2014) 50000.00 USO no 30/01/2014 '
FT14029216948800, izejosais maksajums, -nr. 8, GATEWAYS
29.01.2014
ORGANIZATION , CITIBANK N.A. (CITIU.S33XXX) , konts 9951689721 , -50 000.00
(30.01 .2014)
OUR, Organization of event ·.
FT14029073667068, ieksbankas maks~jums , KOMI/ICCl/lrl 3A

29.01 .2014 BbIAA4Y nOATBEP)l{AEHl/lrl 3AJlllATE)f( FT14029216948800 -4 .12
50000.00 USO OT 29/01/2014, 3:00 EUR=> 4.12 USD, kurss 1.3733
FT14107361446036, ieksbank~!i -maksajums, nr. 941 , BRANCH
17.04.2014 MARKETING LTD., reg . nr. 135,034, konts LV82AIZK0000010373132, +100 200 .00
3aV!M '·
FT14107419872079, koii1isija par maksajumu , maksajuma summa
17.04.2014 -60 .00
100000.00 USO no 17~04/2014
FT141074198720?9,izejosais maksajums, nr. 9, TROPICAL
COLLECTIONS MALDIVES, BANK OF MALDIVES PLC .
17.04.2014 -100 000 .00
according toy:\'vbice TCM/PR 0/2014/2140 for hotel
FT1410756~680222 , ieksbankas maksajums, KoM111cc1,rn 3a BbtAa4y
17.04.2014 nOATBep~q:ieH111fl 3a nnaTe~< FT14107419872079 100000.00 USO OT -4 .19
17/04/~014, 3.00 EUR => 4.19 USO, kurss 1.3967
FT14 -i1 5845779369, ieksbankas maksajums, nr. 955, BRANCH
25.04.2014 MA.RKETING LTD., reg. nr. 135,034, konts LV82AIZK0000010373132, +93 700.00
~aVIM
25.04.2014 FT14115125004507, komisija par maksajumu , maksajuma summa
-60.00
(28.04.2014) 93574.01 USO no 28/04/2014
FT14115125004507, izejosais maksajums, nr. 11, TROPICAL
25.04.2014 COLLECTIONS MALDIVES, BANK OF MALDIVES PLC . -93 574.01 (see Example 1)
(28 .04.2014) (MALBMVMVXXX), konts 7701-700576-002, OUR, Payment
FT14115910147790, ieksbankas maksajums , KoM111cc111fl aa BbtAa4y
25.04;fe 014 nOATBep~(AeHlllfl aa nnaTe~( FT14115125004507 93574.01 USO OT -4.19
25/04/2014, 3.00 EUR=> 4 .19 USO, kurss 1.3967
ABLV Bank , AS/ Regislralion No. 500031 494 01 / SWIFT: AIZI< LV 22

EUR account page 6/10
llan Sor ABL V Statement Extract (EUR)
Neonila System LLP to llan Sor - EUR 4,083,000 and EUR 3,502 ,000
l<onla parskats , konta Nr. L\154 AIZI< 0000 0100 8312 1 AB LY
llan Sor to llan Shor (Gazprombank) - EUR 7,583,000
Dar"ijuma
datums/
valutesanas Darijuma registracijas numurs, darijuma veids ,
FT13323080026850, ieksbankas maksajums, KOMltlCCIM'l 3A

19.11.2013 Bbl,[\AYY nO,[\TBEP)K,[\EHltlH 3A nnATE>K FT13323598709663 -3 .00
600000.00 EUR OT 19/11/2013
FT13323074703901, ieksbankas maksajums, kredTta dzesana, llan Sor,
19.11 .2013 -145.97
konts LV39AIZK0000020083121, LN 2013-N2 .06.11-1649
30 .11 .2013
1079538-20131130, maksa par kredTtu -778 .11
(01 .12.201 3)
05 .12.2013 MARKETING LTD., reg. nr. 135,034, konts LV82AIZK0000010373132 ,
Balance b/fwd : EUR 787.93
3a11M
FT13352012596881 , ieksbankas maksajums, nr. 94, NEONILA
18.12.2013 SYSTEM LLP, reg . nr. OC344125, konts LV43AIZK0001140113434, +4 083 000.00
Payment according to Loan Agreement from 17 .12.13
FT13352447601343, ieksbankas maksajums, KOMISIJA PAR
18.12.2013 -30.00
OVER.PIESK.18.12.2013.
18.12.2013 -50.00
7583000.00 EUR no 18/12/2013
FT13352053869988, izejosais maksajums, nr. 7, Shor llan,
GAZPROMBANK (OPEN JOINT - STOCK COMPANY)
18.12.2013 -7 583 000.00
(GAZPRUMMXXX), konts 42601978000210000052, OUR, Maney
fu~fil ..
FT13352468626958, ieksbankas maksajums, KOMltlCCltlH 3A

18.12.2013 Bbl,[\AYY no,QTBEP>K,[\EHltlH 3A nnATE>K FT13352053869988 -3.00 \
7583000.00 EUR OT 18/12/2013 Balance b/fwd : !=UR (3,499.295.07)
FT13358254494981, ieksbankas maksajums, nr. 95, NEON ILA

24.12.2013 SYSTEM LLP, reg. nr. OC344125, konts LV43AIZK0001140113434, +3 502 000.00
Payment according to Loan Agreement from 17 .12.13
·,
31.12.2013
1079538-20131231, maksa par luedTlu -2 534.00 Balance b/fwd EUR 2,704.93
(01.01.2014)
FT14098830173475, ieksbankas maksajums, kredTta dzesana, llan Sor, -16.82 ,.
08.04.2014
konts LV24AIZK0000030083121 , LN20J 4-N2. 06 .11-0649
FT14120309937059, ieksbankas maksajums, konvertacija, llan Sor, ,.
30.04.2014 reg. nr. 0971007884125, konts LV54AIZK0000010083121 , LN 2014- +31 .66
N2 .06 .11-0757, 44.08 USO=> 31,.66 EUR, kurss 1.3922
FT14120309940641, ieksbankas maksajums, kredTta dzesana, llan Sor,
30.04.2014 -169.9 1
konts LV24AIZK00000300831.2{ LN 2014-N2.06.11-0757
FT14129618802796, ieksbankas maksajums , nr. 993, BRANCH
09.05.2014 MARKETING LTD., reg .:n'r. 135,034, konts LV82AIZK0000010373132, +18 200.00
3811M
FT1412997258033<!, komisija par maksajumu, maksajuma sum ma
09.05.2014 -50.00
17850.00 EUR n~:09/05/2014
FT14129972580334, izejosais mal<sajums, nr. 15, RUAGAviation,
CREDIT SUl~SE AG (CRESCHZZ80A), konts
09.05.2014 - 17 850.00
CH1604835045161562004, SHA, Payment according to invoice
901434 86..fcir technical services ·
FT14129368016867, ieksbankas maksajums, I<oMwccwsi 3a Bb1.QaYy
09.05.2014 noATE1ep>K,QeH11S1 38 nnare»< FT1412997258033417850.00 E8R or -3.00
09/05/2014 '.,
09.05.2014 MARKETING LTD., reg . nr. 135,034, konts LV82AIZ~0000010373132 , +15 550.00
3811M ·-
09.05.2014 FT141293502304 71 , komisija par maksajumu, .maksajuma sum ma

-50 .00
(12.05.2014) 15500.00 EUR no 12/05/2014
FT141293502304 71, izejosais maksajums, nr. .16, Panaviatic AS,
09.05.201.4 TALLINN BUSINESS BANK LTD (TABUEE2;2XXX), konts
-15 500.00
(12.05.40~4) EE770000009320020224, SHA, Payment ~ccording to invoice 700217
for Flight ' ·..

Evidence Pack - Funds traced to Alexandr Maclovici: Overview
3. Evidence Pack - Funds traced to Alexandr

Maclovici
3.1 Overview
Alexandr Maclovici ("Maclovici") is a company director in Moldova who, according to media reports, 1
has held management or directorship positions at Shor Group companies Asigromex Srl 2 in 2010 and
ICS Grand lmobiliare SRL. Additionally, an account at Alef Bank in the name of Maclovici was used to
fund UB shareholders Marina Tauber and Viorel Melnic in August 2012 (see Section 7 of the Detailed
Report).
3.2 Payments received by Alexandr Maclovici

Maclovici paid a total of USO 2.6 million in two transactions to Tomtom Trade Corporation 3 at ABLV.
As detailed in Section 7 of the Detailed Report, these funds were partially used to fund the UB
accounts of two UB shareholders (Viorel Melnic and Marina Tauber received USD 0.9 million each
into their UB accounts on 14 August 2012 and 16 August 2012 respectively) . A search of the bank
statements provided to Kroll identified 14 transactions totalling USO 179,891 (equivalent) paid to
Alexandr Maclovici between June 2013 and February 2014. All payments made to
Maclovici's ABLV Latvia bank account LV65AIZK0000010358015, were from Ion Cojcaru's
ABLV bank account LV55AIZK0000010111330 (a Core Laundering Account as detailed in Section
8 of the Detailed Report). These amounts were transferred onward to Maclovici's Alef Bank
(Russia) account (number 40820840500000132887).
Kroll has treated all amounts received from Alef Bank accounts as linked to the suspected fraud
based on a number of links that were identified between these accounts and the onward dissipation of
loan funds through the Core Laundering Mechanism . Additional detail regarding amounts received
from Russian accounts is included in Section 11 of the Detailed Report.
Kroll has traced two of the payments, which were made to Maclovici's ABLV bank
account (details below) to identify the source of the fund flows and to provide evidence to Maclovici's
receipt of suspected fraud funds. Kroll has traced two payments made to an account in
Maclovici's name totalling USD 19,900 with the description "Account replenishment":
' https://www.rise.md/foto-shor-holding-proiecte-imobiliare-schitate-la-moscova-2/ . Last accessed 21/11/2017.

2
Moldovan Corporate records show Mester Moisei as the director of Asigromex Sri
3
Tomton Trade Corporation is not a Core Laundering Account but, as detailed in Section 8 of the Detailed Report, ii was
included in a list of ancillary accounts that transacted frequently with Core Laundering Accounts.

Trace Date Account number Debit Currency

Number
1 27/06/2013 LV65AIZK0000010358015 9,800 USD
2 29/08/2013 LV65AIZK0000010358015 10,100 USD
TOTAL 19,900 USD
A further 12 transactions were identified, totalling USD 159,991 (equivalent). These payments all
included the translated description "account replenishment" and were made to Maclovici's ABLV
account LV65AIZK0000010358015.
Details of fund flows for traces 1 and 2 are included in this evidence pack. All traces were conducted in
accordance with the forensic funds tracing methodology ("tracing methodology"), described in detail in
Section 9 of the Detailed Report.
3.2.1 Example 1 - payment of USO 9,800

Maclovici received a payment of USD 9,800 on 27 June 2013 from Ion Cojocaru's ABLV bank
account. The source of this payment was a EUR 3.8 million 4 transfer from an account in the name
of Marina Tauber at Alef Bank 5 (Russia) which was linked to the suspected fraud funds. The
funds were transferred through four ABLV Core Laundering Accounts (Armadale Business
Services LLP, Regional Group Ltd, Plus Operations Ltd and Ion Cojocaru) before they were
transferred to Maclovici's ABLV account, all on the same day (27 June 2013).
A summary of the movement of funds is summarised in Figure 1 below:
4
Approximately EUR 1.6 million of the EUR 3.8 million transfer was used to fund the Roseau cession agreement in BEM .
detailed in Section 7 of the Detailed Report.
5
As noted above and detailed in Section 11 of the Detailed Report, amounts received from accounts at Alef Bank were
treated as linked to suspected fraud funds .

Figure 1 Summary of Example 1
Marim; Tcuber
(Alef• Bank)
I
27/06/ 2013
EUR 3r~.,:.:,.;
Armc.dcle 6us!f'less Services LLP

(ABL'•i;,
I
27i06/20 13
EUR3r ,, 100
~
-=-
- 27/06/2013 27}06 ,'20 13
--EUR 2, 19~,soo --==- --E'-IR 91.~68 -'uso 119 ,00,j-
L:-1
~
27/C,612013
--USO 1°19,800 --
- 27/06 {2013
- -USO 9,800 --="
-
Regional Group Ltd Plus Operations Ltd Plus Operations Ltd Ion Cojocaru Alexandr Madovici
(AB LV) ELR USD (AB LV) (ABLV)
(AB L\') ~AB!..\'~
3.2.2 Example 2- payment of USD 10,100

Maclovici received a payment of USO 10,100 on 29 August 2013 from Ion Cojocaru's ABLV bank
account. The source of the payment was traced to a MDL 60 million loan issued by Banca Sociala
to Agercom Grup SRL (a Shor Group company as per Section 3 of the Detailed Report) on 29
August 2013, agreement number 237/2013. The funds were transferred through three ABLV Core
Laundering Accounts (Sunburough Industries LP, Plus Operations Ltd and Ion Cojocaru) where
they were blended with other funds and split 6 before a portion was transferred to Maclovici's ABLV
account on the same day (29 August 2013).
A summary of the movement of funds is summarised in Figure 2 below:
6
As detailed in Section 8 of the Detailed Report, the blending and splitting of funds occurred frequently in
transactions within Core Laundering Accounts to disguise the source of funds and provide additional layering
between the source and the end destination .
Privil eged and confi dential 68

Figure 2: Summ ary of Exa mp le 2
~
/
A;:er::om G'n.·~ S?..L
{SC 6~n::~ $ode!.! SA)
I
29/0S/ 2013
;,,D, 5!r9,6S5
A;;ercom Gn.:o SK.L

MDI_
(SC 5~., ct Sod.!la SA)
29/06/2013
I
MDL 5 !.999,55} USD 3,040,650
Agerc:.m Gru,:, s.~L

EUR
(EC 8cn::c Sodclc SA)
I
29/0S/ 20l3
E\R 3140,660
__ 29/os/20 13 L...tl 29/0a/ion a: .J _ _ _ _ ~;io5/~o.~3 - - - - ; . L....1 _ _ 29/os/20 13

1
. , EUP. S,Si;Q,600~_ , - EU~ 1.001,6 31 ·USO 1.323 ,360 ------;1>- _ . {USD l~:,r~ 3J;~~utcb!e) ar' USD 10,100~
Sur.a>Jraugn tr;dustries LP p!~Js Operation!; Ltd Plus Operations Ltd ton Cojo::a :"U A!exar;dr Mcdo-..id
(A5 LV) 8.R USO (AE LV) (A5LV)
~00 ~~

Evidence Pack - Funds traced to Alexandr Maclovici: Example 1
3.3 Example 1
Example 1 involves a series of transactions and the flow of funds from Marina Tauber's bank
account with Alef Bank (Russia, account number 40820978000000134529) to Maclovici's ABLV
account (Latvia, account number LV65AIZK0000010358015). Tracing identified a portion of these
funds, USO 9,100, was paid to Maclovici on 27 June 2013.
The funds were transferred through the following accounts, all on the same date, prior to a portion
being transferred to Maclovici's bank account:
• Armadale Business Services LLP, ABLV (Latvia, account number
LV07 AIZK0000010356537) ;
• Regional Group Ltd, ABLV (Latvia, account number LV49AIZK0000010367518) ;
• Plus Operations Ltd, ABLV (Latvia, account number LV59AIZK0000010366659); and
• Ion Cojocaru, ABLV (Latvia, account number LV55AIZK0000010111330).
The purpose of the payment received from Marina Tauber's account at Alef Bank as stated in the
bank statement description was shown to be in relation to an agreement dated 19 June 2013 . No
further details relating to the purposes of the funds were determinable from the payment
description.
As described in more detail in Section 11 of the Detailed Report, funds from a number of accounts
at Alef Bank (Russia) in the name of individuals and Shor Group companies , including that in the
name of Marina Tauber, were used to further disguise the flow of funds. Funds were transferred in
a circular mechanism between these accounts and accounts used in the Core Laundering
Mechanism. These funds were treated as being linked to the onward transfer of loan funds from
the suspected fraud at the Three Moldovan Banks.

Evidence Pack - Funds traced to Alexandr Maclovici : Example 1
3.3.1 Exam pie 1, Transaction 1 - Transfer of funds received from Marina

Tauber (Metrobank) to Regional Group Ltd (ABLV) - EUR 3.8 million
Statement details
Bank ABLV
Account holder Armadale Business Services LLP
Account number LV07AIZK0000010356537
Transaction details
Credit from Marina Tauber (Alef Bank)
ASW23526/270613 , TAUBER MARINA REPUBLICA MOLDOVA,
CHISINAU, UL. MITROPOLITA DOSOFTEYA, 97-1-45, ALEF
BANK (ALEFRUMMXXX), !<ants 40820978000000134529, OUR,
PAYMENT BY AGREEMENT DD 19.06.2013
Summary description Payment by agreement on 19 June 2013

Debit to Regional Group Ltd (ABLV)
Description (as per statement) FT13178510075439, ieksbankas maksajums, nr. 5, REGIONAL
GROUP LTD., konts LV49AIZK0000010367518, Bo3spaT
VIHBeCTVII..\Vli;j
Basis of trace
Additional comments
Figure 3: Transfer of funds rece ived from Marina Tauber (Metro/Jank) to Regional Group Ltd
27/06/ 20 13 27/06j 20 13
EUR 3,8 24,000 EUR 3,3 24 . 100
Marina Tauber Arm adale Business Services LLP Regional Group Ltd
Alef-Bank rP.8Ll/j ABLVl
Privile ged and confidential 71

Account cover page
Example 1, Transaction 1
Armadale Business Services LLP ABLV statement extract (EUR)
ABLV Bank, AS Tel : +371 6777 5222
www.ablv.com
Konta parskats
No 18.09.2012 lidz 02.05.2014
Konta ipasnieks ARMADALE BUSINESS SERVICl;S:LLP

Reg . Nr./ Pers. kods SO303756 ,
Adrese 39 DUKE STREET, EDINBURGl-j, SCOTLAND, EH6 8HH, UNITED
KINGDOM (GREAT BRITAIN), ·
Nore~inu konta Nr. LV07 AIZK 0000 0103 565~ :7: '
Valota USD
Sakuma allikums +0.00 Debeta apgrozijum s · -20 173 132 .34
Beigu atlikums +0.00 KredHa apgrozijums · +20 173132.34
(t.sk. nakotne pieejamas summas) (t.slc nakotne pi~Eij~mas summas)
Darijuma
datums/
FT12355780094473, ieksbankas maksajums, nr. 140, l;JNITRADE
20.12.2012 ASSOCIATION LTD., reg. nr. 100103, konts LV63AIZK0000010347478, +1 250 500.00
nononHeH1>1e cYeTa
FT12355740976907, komisija par maksajumu, p~i skaifijuma summa
20 .12.2012 -80.00
1250000.00 USD no 20/12/2012 '
FT12355740976907, izejosais maksajums, nr. 1, CARMONDEAN
DEVELOPMENT LTD., JOINT-STOCK COMMERCIAL
20.12.2012 -1 250 000.00
VICTORIABANK (VICBMD2XXXX), konts '22518031874, OUR,
Payment according to Loan Agreeme_n_t.'cif 17 .12.12
FT12355848508021, ieksbankas m11ksajums, KOMl/1CCl/1$'l 3A
20 .12.2012 BblAAYY nOATBEP)l<AEHl/1$'l 3A flnATE)I( FT12355740976907 -4.02
31 .12.2012 1548689.ABLV.CURR.MNTH :F.EE.20121231, komisija par konta
-26.6 1
(01 .01.2013) apkalposanu •".
-54 .80
(01.02.2013) apkalposanu ·
28.02.2013 ASSOCIATION LTD., reg. nr. 100103, konts LV63AIZK0000010347478, +67 500.00
nononHeH1>1e cYeTa
28 .02.2013 -100.00
67500.00 USO no 28/02/2013
FT13059302915794, izejosais maksajums, nr. 2, CARMONDEAN
DEVELOPMENT LTD., JOINT-STOCK COMMERCIAL
28.02.2013 v1c;r6RIABANK (VICBMD2XXXX), l<0nts -67 500.00
MP$7VI000000022518031874, OUR, Payment according to Loan
Agreement of 17.12.12 and Additional Agreement of 12.02.2013
FT13059342407446, ieksbankas mal<sajums, l<OMl/1CCl/1$'l 3A
28.02.2013 BblAAYY noATBEP)l<AEHl/lrl 3A nnATE)K FT13059302915794 -3.98
67500.00 USD OT 28/02/2013, 3.00 EUR=> 3.98 USO, kurss 1.3267
-52 .80
(01 .03.2013) _. apkalposanu
31 .03.201·3 1548689.ABLV.CURR.MNTH .FEE.20130331, komisija par konta
-51 .81
(01.04.,2Q1.3) apkalposanu
-53 .19
(01.05 2013) apkalposanu
Privileged and confidenUal 72 1/4
ABLV Bank, AS I Registration No. 50003149401 I SWIFT: AIZI< LV 22

Example 1, Transaction 1 Page 3/4
Armadale Business Services LP ABLV statement extract (EUR)
Marina Tauber (Alef Bank) to Armadale Business Services LLP (ABLV) - EUR 3,824,000 AB LV
Armadale Business Services LLP (ABLV) to Regional Group Ltd (ABLV) - EUR 3,824,000
Valota EUR
Sakuma atlikums +0.00 Debe ta apgrozljums -·15 520 800.00
Beigu atlikums +0.00 Kredlla apgrozljums +15 520 800.00
(t.sk. nakotne pieejamas summas) (t.sk. nakotne pieejamas summas)
Dari]uma
datums/
FT13176147694207, ienakosais maksajums, nr. ASW83923/240613,
COISMAN NADEJDA REPUBLICA MOLDOVA, CHISINAU, UL.
25.06.2013 GRADINA BOTANIKA, 12-141 A , ALEF-BANK (ALEFRUMMXXX), konts +4 395 000 .00
40820978600000134521, OUR, PAYMENT BY CONTRACT N26/13
DD 20.06 .2013

25.06.2013 -4.00
4394700.00 EUR no 25/06/2013

25.06.2013 OPERATIONS LTD., konts LV59AIZK0000010366659, Bo3Bpar : ,-4 394 700 .00
111Hsecn11.-11111ii

TAUBER MARINA REPUBLICA MOLDOVA, CHISINAU, UL.
27 .06.2013 MITROPOLITA DOSOFTEYA, 97-1-45, ALEF-BANK (ALEFRUMMXXX),· +3 824 000.00
konts 40820978000000134529, OUR , PAYMENT BY AGREEMENT . ,. .
DD 19.06.2013
FT13178510075439, komisija par maksajumu, maksajuma summa ,

27 .06.2013 -4.00
3824100 .00 EUR no 27/06/2013 ' .
FT13178510075439 , ieksbankas maksajums, nr. 5, REGIONAL

27.06.2013 -3 824 100.00
GROUP LTD., konts LV49AIZK0000010367518, BD3Bpar ~He'ecrnl.ll'11ii
30.06.2013 1548678.ABLV.CURR .MNTH.FEE.20130630, komisija pir konta
-40.00
FT13183209342329, ienakosais maksajums, nr. ASVl/86805/020713,

HALTER KRISTINA REPUBLICA MOLDOVA, CtJISINAU , UL.
02 .07.2013 ALBIHCOARA, 68/2-97, ALEF-BANK (ALEFRUMMXXX) , konts +4 000 000 .00
40820978300010011688, OUR, PAYMENT.BY AGREEMENT DD
20.06.2013
FT13183962738014, komisija par maks~]bmu, maksajuma summa

02.07.2013 -4 .00
4000000.00 EUR no 02/07/2013 .
FT13183962738014, ieksbankas maksajums, nr. 6, REGIONAL

02.07.2013 -4 000 000.00
GROUP LTD., konts LV49AIZK0000010367518, Bo3Bpar 1'1HBecTl'11.\llllii
FT13205647949289, ienakosais:·maksajums, nr. ASW43050/240713,

ROTARI ALEXANDRU REPUBLICA MOLDOVA, CHISINAU , UL.
24.07.2013 MIRCHA HEL BETRIN, 3-1 ,' ALEF-BANK (ALEFRUMMXXX), konts +3 300 000.00
40820978400000134608 ;: OUR, PAYMENT BY AGREEMENT DD
03.07.2013. .
FT13206435747286 ; .k~ misija par maksajumu, maksajuma summa

25.07.2013 -4 .00
3300000.00 EUR no,25/07/2013
'
FT13206435747L?86, ieksbankas maksajums, nr. 7, PLUS
25.07.2013 OPERATIONSi LTD ., konts LV59AIZK0000010366659, Bo3Bpar -3 300 000 00
1'1HBeCrnL.ll'1~·'. ·
FT1321 Q6'1 z°720452, ieksbankas maksajums, nr. 282, PLUS
29.07.2013 OPERATIONS LTD., reg . nr. 132,467, konts LV59AIZK0000010366659, +700.00
J/1HB8,~Tl,U..(1'11'1
FT,1'3210579073586, komisija par maksajumu , maksajuma summa

29.07.2013 -4.00
459.46 EUR no 29/07/2013
--
''FT13210579073586, ieksbankas maksajums, nr. 8, BALTIJAS
29.07.2013 CE~OJUMU GRUPA, konts LV91AIZK0000010320881, Payment -459.46
according to invoice 05685/ 2013
--
31.07.2013 1548678.ABLV.CURR .MNTH.FEE.20130731, komisija par konta
-40 .00
(01 .08.2013)-, apkalposanu
- -
FT13220597762140 , valOtas konvertacija, nr. 9, 100.00 EUR=> 132.34
08.08.2013 . -100.00
USO, kurss 1.3234
FT13220603656821 , ieksbankas maksajums, nr. 352, PLUS

08.08.20 13 OPERATIONS LTD ., reg . nr. 132,467, konts LV59AIZK0000010366659, +1 100.00
il1HeecrnL.1111111
Privileged and confidential 73 3/4
ABLV Bank, AS / Registration No . 500031 49401 / SWIFT: AIZK LV 22

3.3.2 Example 1, Transaction 2 - Transfer of funds receved from Armadale

Businness Services LLP {ABLV) to Plus Operations Ltd {ABLV)- EUR 2.2
million
Statement details
Bank ABLV
Account holder Regional Group Ltd
Transaction details
Credit from Armadale Business Services LLP (ABLV)
Description (as per statement) FT13178510075439, ieksbankas maksajums, nr. 5, ARMADALE
BUSINESS SERVICES LLP, reg . nr. SO303756, konts
LV07AIZK0000010356537, Bo3spaT I/IHBeCTl/ll..1111111

Debit to Plus Operations Ltd (ASLV)
Description (as per statement) FT13178858062807, ieksbankas maksajums, nr. 5, PLUS
OPERATIONS LTD., konts LV59AIZK0000010366659,
lllHBeCTl/ll..11111/1
Basis of trace
Basis of trace FIFO
Additional comments Balance b/fwd was EUR 11,470,800. The EUR 3,824,100 funds
received from Armadale Business Services LLP was transferred
onwards as follows:
Figure shown on next page
7
This payment was used to fund the non-performing loans cession agreement in BEM, described further in Section 7 of
the Detailed Report.

Figure 4: Transfer of funds rece ived from Armadale Business Services LLP to Plus Operations
27/ 06/ 20 13 27/ 06/ 20 13

EUR 3,824, 100 EUR 2, 194 ,500
Armadale Business Service5 LLP Regional Group Lt d Plus Operat ons Ltd
(A8 LV) (AB L',/) "'- (A.BL\/)
. '
'' 27/06/ 20 13
EUR 13,100, 200
(EUR 1.629 .400 transferred from .C\1·madale 61Jsiness Services LLP )
-,
'' ':¾..
Roseau Alliance LLP

(ABL\/)

Example 1, Transaction 2 Account cover page
Regional Group Ltd ABLV statement extract (EUR)

ABLV Bank, AS Tel : +371 6777 5222
E-mail : info@ablv.com
www.ablv.com
Konta parskats
No 22.05.2013 ITdz 20.09.2013
Konta Tpasnieks REGIONAL GROUP LTD .

Reg . Nr./ Pers. kods 132,474 '•
Adrese CORNER EYRE AND HUTSON:SREETS BLAKE BUILDING - SUITE
102, GROUND FLOOR, BELlz'E CITY, BELIZE
Nore~inu konta Nr. LV49 AIZK 0000 0103 6751 ·S.
Valuta USD .. '·
·il
Sakuma atlikums +0.00 Debeta apgrozTjums · -17 706 70 1.33
Beigu atlikums +0.00 KredTta apgrozijums:• +17 706 701.33
(t.sk. niikotne pieejamiis summas) (t.sk. niikotne pi; eJamiis summas)
DarTjuma
datums/
datums informacija par darTjumu ~
Debets Kredits
FT13157735290588, ieksbankas maksiijums, nr. 86, Pl;.US

06.06.2013 OPERATIONS LTD. , reg . nr. 132,467, konts LV59AIZKP000010366659, +5 500.00
I/IHBeCTlltl\1'11'1
FT13158555407074, ieksbankas maksiijums, Al;ll\l Bank, AS, reg . nr.
07 .06.2013 50003149401, konts LV68AIZK0904Z00000195, 'our fees for financial -5 000.00
consulting INV.NO.AB/2013-0657, 07.06.20,13
FT13169056586128, ieksbankas maksajunis, nr. 29, HANLAY
18.06.2013 SOLUTIONS LLP, reg. nr. OC376709, kon'ts LV54AIZK0000010356467, +999 000.00
BoaspaT 1'1HBecn11..ii,itii •. '
FT13169056606719, ieksbankas rpaksiijums, nr. 7, FRANCES

18.06.2013 TRADING LP, reg. nr. SL12493, konts LV16AIZK0000010365008, +1 547 000.00
BoaspaT IIIHBeCTlltl\1'1tii
FT13169910802700, komis}ja ,par mal<siijumu , mal<siijuma summa
18.06.2013 -5.33
2546000 .00 USD no 18/06/~013
FT13169910802700, ieksbankas maksiijums, nr. 3, PANAROOM
18.06.2013 -2 546 000 .00
MANAGEMENT LLP, kqnts LV67AIZK0000010347503, IIIHBeCTl'1l\1'11'1
FT131831433719J 4, valutas konvertiicija, nr. 7, 9984639 .02 EUR =>
02 .07.2013 +13 000 000.00
13000000.00 US.0,;' kurss 1.302
02 .07.2013 -5.22
13000250.0~0, USD no 02/07/2013
FT13183322579406, ieksbankas maksajums, nr. 8, ROSEAU
02.07.2013 -1 3 000 250.00
ALLIA_
Nc;E LLP, konts LV13AIZK0000010363607, IIIHBecrnt..(1'11'1
12.08.2013 OPERATIONS LTD., reg. nr. 132,467, konts LV59AIZK0000010366659, +2 155 200.00
IIIH'EieCTlltl\1'11'1
FT13224377020913, komisija par maksajumu, maksiijuma summa

12.08.2013 -5.35
2155200.00 USD no 12/08/2013
FT13224377020913, ieksbankas maksiijums, nr. 18, ROSEAU
12.08.2013 -2 155 200.00
ALLIANCE LLP, konts LV13AIZK0000010363607, IIIHBeCTIIIL\1'11'1
FT13261375621176, ieksbankas maksajums, REGIONAL GROUP
18.09.20 1_3•' LTD., reg. nr. 132,474, konts LV49AIZK0000010367518, 1.00 EUR=> +1 .33
1.33 USD, kurss 1.3252
FT13261628401010, l<omisija par maksajumu, maksiijuma summa
18.0!f2013 -5.33
230.10 USD no 18/09/2013

ABLV Bank, AS I Registration No. 50003149401 / SWIFT: AIZI< LV 22
Regional Group Ltd ABLV EUR statement extract
Armadale Business Services LLP to Regional Group Ltd - EUR 3,284,100 AB LV
Regional Group Ltd to Plus Operations Ltd - EUR 2,194,500
Darijuma
datums/

18.09.2013 -230 .10
OPERATIONS LTD., konts LV59AIZK0000010366659, IIIHsecrn4t-1t-1
Val0ta EUR
Sakuma atlikums +0.00 Debe\a apg rozTj ums -57 54 1 500 .00
Beigu atlikums +0.00 KredTta apgrozijums +57 541 500.00
DarTjuma
datums/
FT13178088073234, ieksbankas maksajums, nr. 11, SALVADOR
27.06.2013 TRADE LP, reg. nr. 11011, konts LV11AIZK0000010356465, BoJspaT +3 824 000.00
t-1HBeCT1114t,1i1
FT13178544780876, ieksbankas maksajums, nr. 2, DALLINGTON
27.06.2013 INTERNATIONAL LIMITED, reg . nr. 3284508, konts +3 823 300.00
LV26AIZK0000010360366, Bo3BpaT L,1HBecrn4t-1i1
FT13178607200110, ieksbankas maksajums, nr. 7, WESTER

27.06.2013 ALLIANCE LLP, reg . nr. SO303115, konts LV12AIZK0000010337532, +3 823 500.00
BoJBpaT L,1HBeCT111L1t-1i1 ', Balance b/fwd : EUR 11,470.80 0
FT13178510075439, ieksbankas maksajums, nr. 5, ARMADALE
27.06.2013 BUSINESS SERVICES LLP, reg . nr. SO303756, konts '. . +3 824 100.00
LV07 AIZK0000010356537, BoJse_aT t-1HBecrn4t-1i1
FT13178510096013, komisija par maksajumu, maksajuina summa
27.06.2013 -4.00
13100200.00 EUR no 27/06/2013 Balance b/fwd: EUR 15,294.900
FT13178510096013, ieksbankas maksajums, nr, ,( ROSEAU
27.06.2013 -13 100 200.00
ALLIANCE LLP, konts LV13AIZK0000010363607, IIIHBeCT1114t,1t,1
FT13178858062807, komisija par maksajumu·, maksajuma summa
27.06.2013 -4 .00
2194500.00 EUR no 27/06/2013 .· Balance b/fwd : EUR 2,194,696
27.06.2013 -2 194 500.00
OPERATIONS LTD., konts LV59AIZ!<:0000010366659, IIIHsecrn4v1v1
FT13179031605308, ieksbankas rhaksajums, nr. 3, DALLINGTON

28 .06.2013 INTERNATIONAL LIMITED, reg . nr. 3284508, konts +5 000 000.00
LV26AIZK0000010360366, Bo3~par vlHBecrn4v1i1
28.06.2013 TRADE LP, reg. nr. 11011, konts LV11AIZK0000010356465, BoJspaT +3 890 000.00
vlHBeCTv14t-1i1 '
FT13179216007050,) ~ksbankas maksajums, nr. 8, WESTER

28.06.2013 ALLIANCE LLP, r~g .:,rir. SO303115, l<onts LV12AIZK0000010337532, +4 200 ODO.OD
BoJBpaT t-1HBeCT111['1t,1j;j

28.06.2013 -4.00
13090000.op,,EuR no 28/06/2013 ·
FT131790.Q2040495, ieksbankas maksajums, nr. 6, ROSEAU

28.06.2013 -13 090 ODO.D O
ALLIANCE LLP, konts LV13AIZK0000010363607, IIIHsecrn4v1v1
30.06.2013 1734288.ABLV.CURR.MNTH .FEE.20130630, komisija par konta
-40 .00
(01.07.2013) ap.~alposanu
FT13183962738014, ieksbankas maksajums, nr. 6, ARMADALE
02.07.2013 . BUSINESS SERVICES LLP, reg . nr. SO303756, konts +4 000 000.00
. LV07AIZK0000010356537, BoJepaT v1Hsecrn4v1i1
FT13183322570800, ieksbankas maksajums, nr. 4, DALLINGTON

02.07.2013 INTERNATIONAL LIMITED, reg . nr. 3284508, konts +3 500 000.00
LV26AIZK0000010360366, Bo3BpaT v1Hsecn,4v1i1
02.07.2013 . TRADE LP, reg. nr.11011, konts LV11AIZK0000010356465, BoJspar +4 030 000.00
v1Hsecrn4v1i1
02.07.2013 -9 984 639.02
13000000.00 USO, kurss 1.302

3.3.3 Example 1, Transaction 3 - Transfer of funds received from Regional

Group Ltd to various accounts
Statement details
Bank ABLV
Account holder Plus Operations Ltd
Transaction details
Credit from Regional Group Ltd (ABLV)
REGIONALGROUP LTD., reg . nr. 132,474, konts
LV49AIZK0000010367518,lllHBeCT111L\111111

Debit to Internal transfer - currency exchange from EUR to USO.
Description (as per statement) FT13178792788523, valotas konvertacija, nr. 173, 91468.10 EUR
=>119000.00 USO, kurss 1.301
Summary description Currency exchange from EUR to USO. Exchange rate 1.301 .
Basis of trace
Basis of trace FIFO
Additional comments Balance b/fwd was EUR 137,614.17. The credit of EUR
2,194,500 from Regional Group Ltd was transferred as follows:
EUR 435,022 was converted to USO in a EUR 572,636 transfer -

not traced on for the purposes of this example
EUR 190,000 was paid to Roldan Capital Corp. - not traced on
EUR 198,000 was paid to Panaroom Management LLP - not
traced on for the purposes of this example
EUR 60,700 was paid to Primoteks Import LP - not traced on for
EUR 45,200 was paid to Wang and Lee LP - not traced on for the
EUR 47,300 was paid to Division Top LLP - not traced on for the
EUR 95,400 was paid to Elma Union LLP - not traced on for the
EUR 7,100 was paid to Viesseti (PTY) Ltd - not traced on for the
EUR 80,100 was paid to Blue Fontein LP - not traced on for the

EUR 26,500 was paid to Sunburough Industries LP - not traced

on for the purposes of this example
EUR 14,100 was paid to Ekovoid Project Limited - not traced on
EUR 104,500 was paid to Torprom Universal LP - not traced on
EUR 210,100 was paid to Eden Alliance LP - not traced on for
.E UR 91,468.10 was converted to USO 119,000- amount traced
rgjj"for.J.lJP,._mJJ.poses of this exame_/e
EUR 51.200 was paid to Ion Cojocaru - not traced on for the
EUR 51,500 was paid to Eden Alliance LP - not traced on for the
EUR 94,593 was converted to USO 123,500 - not traced on for
EUR 7.650 was paid to Neonila System LLP - not traced on for
EUR 1,200 was converted to USO 1,551 - not traced on for the
EUR 24.500 was paid to Primoteks Import LP - not traced on for
EUR 8,267 of EUR 153.716 which was converted to USO
200,000 - not traced on for the purposes of this example

Figure 5: Transfer of funds rece ivecl from Regional Group Ltd to various accoun ts
Plus Operations Ltd

USO
(.0..6LV)
4
Roldon Capital Corp.
(..\.BLV)
I
f
- /
Primoteks import LP
/1
(ABL\/)
II 27/06/ 2013
1 27/06/ 20,3
EUR 09,700 Wang and Lee LP
EUR 190,000 / /-, (ABLV)
I i Gl/07/2013
27/06/2013 / EUR 24,500 //
EUR 572,636 - USD 745,000 / / I /
(EUR 435,0 22 attributable) / / /
I / ;7 Division Top LLP
-
28/06/2013 / / , 1 ,,, / (ABLVI
EUR94.593 -·uso 123,500 / / 27, 06, 2013 ,,,,.,,,,. '
: / / aJ_R 45,200 /
01/07/2013 / / / ,,,,,,,,
EUR 1,200 -USO 1, 55 1/ / // //
I / / / / _,,,,,,,.,.,, Blue Fontein LlP
02i07/ 2013
<':UR 153,716 - USO 20 ,000
rJ. I / 27/0' ' 20
' o, l
3 _,,,, ,-
----- (AB LI/)
(<:UR 8, 267 attributable) / / / §UR 4 ?,300 ,,.- _,,,,
' I I / ,,,,.,,,,. 21/06/2013 _,,,,
-
f / / ,,,,.,,,,. B..!RS0,100
-----
1 I I / / _., ,- -- -- -- -- -- insseb (PTY) Ltd
/ / / / _,,,,,,.-__, 27/06/2013 ---- (ABLI/)
I I I ,:;../ / ----·EUR 7,100
I,~ .. ~.,,..,,...,.._ _...--------
27/06/ 2013
27/06/2013 - - - ~ - :::------- EUP.91,468 ----,;,- =
EUR 2, 194,500 ~ ----- - -> USO !!9.000
Regional Group Ltd Plus Operations Ltd ---._ - - _ Plus Operations Ltd
(~.BLV) EUR '- ---._....__ --27/06/ 2013 USO
(ABL\/) "'-.'- ....__....__....__ EUP.Sl,200 - _ (ABLV)
I \ ' \ "'-. '-..____ ---......__ '-----~=-...-:;-=:--------'
\ \ '\' '-, ----27/06/2013 - --
\ \ ' \ ' , '-..____ EU?. 95,400
\
\
\
\
'\
'\
' '
'-
27/06j'l.013
--------
------------
Ion Cojocaru
{ABLV)
\ \ '\ ' , EUR 26, 500 ---._..__,_
\
\
\
\
'\
'\
"-
27/06/ 2013 '-,
...... , -----
-
\ \ '\EUR l04, 500 '- '- Elma Union LLP
\ \ '\ "'-. '.. (A.3LV)
\ \ 27/06/ 2013', '- , .
\ \ EUR 14,!00 , ~
01/07/2013
\
\\
\
\
.'\
'\ ' \
''
EUR !,650 \ 's., 5unburough !~?ustries LP
I \ 27/06/2013 '\ ', (ASL, )
I \ EUP.,2w, 100 '\ --..,,.
I 27/06/20 13 26/0~2013 '\
I EUR ?00, lOO EUR 5 l, 500 '\ _ .
I \ \ ' \' orprom Urnversal LP
-
I 27/06/2iJ 13 \ '\ (ASLV)
I a rR t9~,ooo \ '\
I 27/0o/1m \
I EUR 50,0~0 \\
I Ekovold Project Limited
- -
I \ \ (ABLY)
I \ \
'v
" ""
Neonila System LLD P.anaroom Mana.Qement LLP ::den Amance LP
(A6 LV) (ASL\/) (ABLV)

Account cover page
Plus Operations Ltd ABLV statement extract (EUR)
ABLV Bank, AS Tel: +371 6777 5222

23 El izabetes Street Fax: +371 6777 5200
www.ablv.com
Kanta parskats
No 22.05.2013 ITdz 01.01.2014
Konta Tpasnieks PLUS OPERATIONS LTD .

Reg. Nr./ Pers. kods 132,467
Valiita USO
Parskata periods 22 .05.2013 - 01.01.2014
Sakuma atlikums +0.00 Debeta apgrozTjums ' -116 782 803 .94
Beigu atlikums +0 .00 KredTta apgrozTjurT)s +116 782 803.94
Darijuma
datums/
FT13143874731064, ieksbankas maksajums, nr. 40, ELMA UNION

24.05.2013 LLP, reg. nr. OC367344, konts LV51AIZK0000010347500, Payment +250 000.00
according to contract for furniture
24.05.2013 -5.17
240000.00 USO no 24/05/2013 .
--
FT13143237793064, ieksbankas maksajums, nr.1, PRIMOTEKS
24.05.2013 IMPORT LP, reg . nr. SL 11360, konts LV66AIZK0000010357803, -240 000.00
VlHsecrn41110HHaH i:iemenbHOCTb ·.
FT13144648067140, ieksbankas maks~jums, nr. 1, EKOVOLD
24.05.2013 PROJECT LIMITED , reg. nr. 4166399: konts +2 223 200.00
LV43AIZK0000010366559, Bo3ep~T VlHeecrn41111ii
FT13144106604507, komisija p'.ar maksajumu, maksajuma summa
24.05.2013 -5.14
1880500.00 USO no 24/05/2013
l _r.
FT13144106604507, ieks~~nkas maksajums, nr. 2, PRIMROSE

24.05.2013 ALLIANCES.A., reg . nr,' 123920, konts LV11AIZK0000010369172, -1 880 500.00
VlHsecrn4111111 ·
FT13144306392620, 'komisija par maksajumu, maksajuma summa

24.05.2013 -5 .14
100000.00 USO nb 24/05/2013
FT131443063_92620, ieksbankas maksajums, nr. 7, PANAROOM
24.05.2013 MANAGEMENT LLP, reg. nr. OC361239, konts -100 000.00
LV67AIZKpoooo10347503,VlHBeCTll14111111
FT13144094564287, ieksbankas maksajums, nr. 1, SUNBUROUGH
24.05.2013 INDUSTRIES LP, reg . nr. SL 11751, konts LV87AIZK0000010365670, +2 183 500.00
B03flpar 111HBeCTll1L\1111ii
FT1.3144106602033 , komisija par maksajumu, maksajuma summa
24.05.2013 -5 .14
. .1290500.00 USO no 24/05/2013
· FT13144106602033, ieksbankas maksajums, nr. 5, AVENILLA
24.05.2013 COMMERCIAL LP, reg. nr. SL 12974, konts LV81AIZK0000010369173, -1 290 500.00
VlHBeCTll1L\111A
FT13147007600792, valiitas konvertacija, nr. 14, 32719.68 USO=>
27.05.2013 -32 719.68
25200.00 EUR, kurss 1.2984
FT13144924364869, ieksbankas maksajums, nr. 1, BELMONT
27.05.2013 UNITED LP, reg . nr. SL 12495, konts LV87AIZK0000010364603, +2 187 500.00
BoJspar 111Heecrn41,11ii

Plus Operations Ltd ABLV EUR statement extract
Regional Group Ltd to Plus Operations Ltd - EUR 2,194,500
AB L V
Darijuma
datums/
24.06.2013 -247 706 .42
324000.00 USO, kurss 1.308
FT13176524400901, ieksbankas maksajums, nr. 4, ARMAOALE
25.06 .2013 BUSINESS SERVICES LLP, reg. nr. S0303756, konts +4 394 700.00
LV07AIZK0000010356537, B03epar 111HeecrnL1111lii
25.06.2013 -4 41 2 32 5.53 ·
5785000.00 USO, kurss 1.3111
FT13176177136086, valOtas konvertacija, nr. 148, 19236.64 EUR=> '
25.06.2013 -1 9 23'6:64
25200.00 USO, kurss 1.31
25.06.2013 -4.00
6000.00 EUR no 25/06/2013
FT13176718003058, ieksbankas maksajums, nr. 150, Ion Cojocaru, \
25.06.2013 . -6 000.00
konts LV55AIZK0000010111330, Alt1Blt1AEHTbl
FT13176739098091, valOtas konvertacija, nr. 151 , 124444.78 EUR=>
25.06.2013 - 124 444.78
162500.00 USO, kurss 1.3058
26.06.2013 -4.00
75000.00 EUR no 26/06/2013
FT13177891813917, ieksbankas maksajums, nr.153, WANG ANO ;:_:
26.06 .2013 -75 000.00
LEE LP, konts LV97 AIZK0000010366557, lt1HsecT111L\111111
27.06.2013 -4 .00
21100.00 EUR no 27/06/2013
FT13178120152370, ieksbankas maksajums, nr. 154, RQl:DON
27.06.2013 -21 100.00
CAPITAL CORP., konts LV22AIZK0000010367519, lt1Heegt111L1111111 Balance b/lwd USO 137 ,614 .17
FT13178858062807 , ieksbankas maksajums, nr. 5, REGIONAL
27 .06.2013 GROUP LTD., reg . nr. 132,474, konts LV49AIZK0000010367518, +2 194 500.00
lt1HBeCTll1L\111111 ', .>
FT13178730954387, valOtas konvertacija, nr.1g6, 572636.43 EUR=>

27.06.2013 -572 636.43
745000.00 USO, kurss 1.301 ·,
FT13178002004867, komisija par maksajurnu, maksajuma summa

27.06.2013 -4.00
190000.00 EUR no 27/06/2013 .
FT13178002004867, ieksbankas maks-~jums, nr. 155, ROLDON
27.06.2013 -190 000.00
CAPITAL CORP., konts LV22AIZK9000010367519, lt1HsecT11L1111111
FT13178608488706, komisija P,ar:maksajumu , maksajuma summa
27.06.2013 -4.00
198000.00 EUR no 27/06/2013 · '
FT13178608488706, ieksbankas maksajums, nr. 158, PANAROOM
27.06 .2013 -198 000.00
MANAGEMENT LLP, kon~s-'tV67AIZK0000010347503, lt1HeecT111L1111111
27.06.2013 -4 .00
60700 .00 EUR no 27(66/2013
FT1317860849217b; ieksbankas maksajums, nr. 159, PRIMOTEKS
27 .06.2013 IMPORT LP, kol)lli LV66AIZK0000010357803, lt1HsecT11L11>10HHaR -60 700.00
,QeRTenbHOCTb ·. '_, .
FT1317882?,941197, komisija par maksajumu, maksajuma summa

27.06.2013 -4.00
45200.00,ECJR no 27/06/2013
FT131'78822941197, ieksbankas maksajums, nr. 160, WANG AND LEE
27.06.2013 -45 200.00
LP, k~rits LV97AIZK0000010366557, lt1HBeCTll1L\111111
FP-'1.3178748826449, komisija par maksajumu, maksajuma summa
27 .06.2013 -4.00
47300.00 EUR no 27/06/2013
.FT13178748826449, ieksbankas maksajums, nr. 163, DIVISION TOP
27 .06 .2013 -47 300 .00
LLP, l<onts LV77AIZK0000010356538, lt1HBeCTll1L\111111
27.06.2013 -4.00
95400.00 EUR no 27/06/2013
27.06.20\3 . -95 400 .00
LLP, konts LV51AIZK0000010347500, lt1HBeCTll1L\111111
27.06,2013 -4.00
' .. . . 7100.00 EUR no 27/06/2013
ABLV Bank, AS/ Regislralian Na. 500031 49401 / SWIFT: AIZK LV 22

Plus Operations Ltd ABLV EUR statement extract
Currency conversion (Plus Operations Ltd) - EUR 91,468 to USO 119,000
AB LV
DarTjuma
datums/
---
FT13178748838940, ieksbankas maksajums, nr. 164, VISSETI (PTY)
27 .06.2013 -7 100.00
LTD , konls LV06AIZK0000010367516, 1!1Hsecn14v1v1
---
27.06.2013 -4 .00
80100.00 EUR no 27/06/2013
FT13178275440651, ieksbankas maksajums, nr. 165, BLUEFONTEIN

27 .06.2013 -80 100.00
LP, konts LV54AIZK0000010366555, 111HBeCTv11..\v1"1

27 .06.2013
26500.00 EUR no 27/06/2013
-4 90
--
FT13178275444108, ieksbankas maksajums, nr. 166, SUNBUROUGH
27.06.2013 -26,. 500 00
INDUSTRIES LP, konts LV87AIZK0000010365670, 1!1Hsecn14v1v1
---
27.06.2013 -4.00
14100.00 EUR no 27/06/2013
---
FT13178841400755, ieksbankas maksajums, nr. 169, EKOVOLD
27 .06.2013 -14 100.00
PROJECT LIMITED, konts LV43AIZK0000010366559, 111Hsecn14v1v1 ii .

27.06.2013 -4 .00
104500.00 EUR no 27/06/2013
-
27.06.2013 -104 500.00
UNIVERSAL LP, konts LV22AIZK0000010369168, 111Hsecrn4v1v1
FT13178610860107, komisija par maksajumu, maksajuma sum111~

27.06.2013 -4.00
210100.00 EUR no 27/06/2013 ·..
FT13178610860107, iel<sbankas maksajums, nr. 171, EDEN ';

27.06.2013 -210 100.00
ALLIANCE LP, konts LV50AIZK0000010356636, 111Hsecrn~~vi
FT13178898994624, komisija par maksajumu , maksajurn'~ summa

27 .06.2013 -4 .00
300100.00 EUR no 27/06/2013
FT13178898994624, ieksbankas maksajums, nr. 17:Z: PANAROOM

27 .06.2013 -300 100.00
MANAGEMENT LLP, konts LV67AIZK00000103fS03, 111Hsecrn4v1v1 Ba lance b/fwd EUR 380 ,325 .74
FT13178792788523, valOtas konvertacija, nr. 173, 91468.10 EUR =>
27.06.2013 -91 468.10
119000.00 USO, kurss 1.301
FT13178496960684, komisija par maksaj4mu, maksajuma summa

27.06.2013 -4.00
51200.00 EUR no 27/06/2013 ·'
FT13178496960684, ieksbankas maks'ajums, nr. 174, Ion Cojocaru,

27.06.2013 -51 200.00
konts LV55AIZK0000010111330, _A.VlBl/1.[IEHTbl

27.06.2013 -4.00
50000 .00 EUR no 27/06/2013.
v, ---
FT13178075901200, ieksoankas maksajums, nr. 176, PANAROOM
27 .06.2013 -50 000.00
MANAGEMENT LLP, ko~\s LV67AIZK0000010347503, 1!1Hsecn14v1v1

28.06.2013 -4.00
51500.00 EUR no 28706/2013
1.:- -
FT13179002027689, ieksbankas maksajums, nr. 177, EDEN
28.06.2013 -51 500.00
ALLIANCE LP,.,ko~ts LV50AIZK0000010356636, 1!1Hsecn14v1v1

28.06.2013 -94 592 .52
123500.0Q (Jso, kurss 1.3056
30.06.2013 17341,3f :ABLV.CURR.MNTH.FEE.20130630, komisija par konta

-40 .00
(01.07.2013) apkalP,psanu
-
FT,13182630000632, komisija par maksajumu, maksajuma summa
01.07.2013 -4 .00
7660.00 EUR no 01/07/2013
-' ---
·..FT13182630000632, iel<sbankas maksajums, nr. 181, NEONILA
01 .07.2013 -7 650.00
. SYSTEM LLP, konts LV43AIZK0001140113434, 111Hsecrn4v1v1

01.07.2013 -1 200.00
1550.64 USO, kurss 1.2922
---
01.07.2013 -4.00
24500.00 EUR no 01/07/2013
---
01 .07.2013
,· . IMPORT LP, konts LV66AIZK0000010357803, lllHsecn14v10HHa>1 -24 500.00
,[18flT8JlbHOCTb Ba lance b/fwd EUR 8,155.12
ABLV Bank, AS/ Registration No. 50003149401 / SWIFT:AIZK LV 22

3.3.4 Example 1, Transaction 4 - Conversion of funds received from Regional

Group Ltd (ABLV) and transfer to Ion Cojocaru - EUR 91,468 to USD 119,800
Statement details
Bank ABLV
Account currency USD

Credit from Internal transfer - currency exchange from EUR to USD.
Description (as per statement) FT13178792788523, valOtas konvertacija, nr. 173, 91468.1 o EUR
=>119000.00 USD, kurss 1.301
Summary description Currency exchange, from EUR to USD. Exchange rate 1.301

Debit to Ion Cojocaru
Description (as per statement) FT13178208297913, ieksbankas maksajums, nr. 175, Ion
Cojocaru,konts LV55AIZK0000010111330, AIIIBIIIAEHTbl
Summary description Dividends
Basis of trace
Additional comments USD 119,800 is within +/-1% ofUSD 119,000 .
The trace was treated as an exact match according to the

forensic funds tracing methodology.
-
Figure 6: Conversion of funds rece ived from Regional Group Ltd to USO and transfer to Ion Cojocaru
27/ 06/ 20 13 _ _ _ _ _ 27/ 06/ 20 13 -------':a.

EUR 9 1,468 - USD H 9,000 ~ USD 119,800
Plus Operations Ltd Plus Operations Ltd Ion CojOC,311J
EUR USD (AB Llfj
AS L\/) AB LV)

Plus Operations ABLV USO statement extract
Currency conversion (Plus Operations Ltd) EUR 91,468.10 -> USO 119,000 AB L V
Darijuma
datums I
valutesanas Darijuma registriicijas numurs, darijuma veids,
datums informiicija par darijumu Debets Kredits
FT13172782910252, ieksbankas maksiijums, nr. 141, EKOVOLD
21 .06.2013 -500.00
PROJECT LIMITED, konts LV43AIZK0000010366559, lllHBecrnl..lllllll
FT13175876629260, val0tas konvertiicija, nr. 143, 247706.42 EUR=>
24.06.2013 +324 000.00
324000.00 USO, kurss 1.308
24.06.2013 -5.30
50100.00 USO no 24/06/2013
FT13175558096347, ieksbankas maksiijums, nr. 144, ROMANFORD
24 .06.2013 -50 100.0·0
SOLUTIONS LP, konts LV60AIZK0000010365671 , 111Heecrnl..llllill
24.06.2013 -5.30
214000.00 USD no 24/06/2013
24. 06.2013 · -'214 000.00
LEE LP, konts LV97AIZK0000010366557, 111Hsecrnl..lillill
FT13175748067704, ieksbankas maksajums, nr. 6, WESTER
,·
25 .06.2013 ALLIANCE LLP, reg . nr. SO303115, konts LV12AIZK0000010337532, +1 659 700.00
B03Bpar VIHBeCTilll.llllH
25.06.2013 +5 785 000.00
5785000.00 USO, kurss 1.3111
FT13176791963701 , komisija par maksajumu , maksajuma summa . :; · ·
25 .06.2013 -5.29
8032100.00 USO no 25/06/2013
FT13176791963701 , ieksbankas maksajums, nr.147, PANAROdM
25 .06.2013 -8 032 100 .00
MANAGEMENT LLP, konts LV67AIZK0000010347503, lllHBeC,1111..lilllll
25.06.2013 +25 200.00
25200.00 USD, kurss 1.31
25.06.2013 -5.29
25200.00 USD no 25/06/2013
FT13176779927122, ieksbankas maksajums, nr, 1'49, PRIMOTEKS
25.06.2013 IMPORT LP, konts LV66AIZK0000010357803, ltl1-1BeCT1111..lillOHHafl -2 5 200.00
Aef!Te/lbHOCTb
FT13176739098091, val0tas konvertacija:·rir. 151, 124444.78 EUR=>
25.06.2013 +162 500.00
162500.00 USD, kurss 1.3058
FT13176027320369, komisija par m?ksiijumu, maksajuma summa
25.06.2013 -5.29
162300.00 USD no 25/06/2013
FT13176027320369, ieksbankas maksiijums, nr. 152, PANAROOM
25 .06.2013 -162 300.00
MANAGEMENT LLP, konts LV67AIZK0000010347503, lllHsecTllll..lillill
FT13178730954387, val0tas .konvertiicija, nr. 156, 572636.43 EUR=>
27.06.2013 +745 000.00
745000.00 USD, kurss qo1
FT13178608496805, korriisija par maksajumu, maksiijuma summa
27.06.2013 -5 .23
223000.00 USO no 27i 06/2013
FT131786084968Qi; ieksbankas maksajums, nr. 161 , WANG AND
27.06.2013 -223 000.00
LEE LP, konts LV97AIZK0000010366557,
:, .
lllHsecTllll..lillill
FT1317874!},805873 , komisija par maksajumu, maksajuma summa

27.06.2013 -5.23
358000.00 U,SD no 27/06/2013
27.06.2013 -358 000.00
MANAGEMENT LLP, konts LV67AIZK0000010347503, lllHBeCrnl..lillill
27.06.2013 -5.23
125400.00 USO no 27/06/2013
-,:FT13178841398343, ieksbankas maksiijums, nr. 167, SUNBUROUGH
27.06.2013 -125 400.00
· INDUSTRIES LP, konts LV87AIZK0000010365670, vlHBeCTllll..lillill
FT13178049769916, komisija par maksiijumu, maksajuma summa
27.06.2013 -5.23
38100.00 USO no 27/06/2013
FT13178049769916, ieksbankas maksiijums, nr. 170, EKOVOLD
27.06.2013 · · -38 100.00
PROJECT LIMITED, konts LV43AIZK0000010366559, 111Hsecrnl..lillill
27.06.2013 +119 000.00
119000.00 USO, ku rss 1.301
27 .06.2013 -5.23
119800.00 USO no 27/06/2013

Plus Operations ABLV USO statement extract
Plus Operations Ltd to Ion Cojocaru - USO 119,800 AB L V
Darijuma
datums/
FT13178208297913, iel<sbankas maksajums, nr. 175, Ion Cojocaru,

27.06.2013 -119 800.00
konts LV55AIZK0000010111330, A111B111AEHT6I
28.06.2013 +123 500.00
123500.00 USD, kurss 1.3056
28.06.2013 -5.22
91000.00 USD no 28/06/2013
FT13179042012102, ieksbankas maksajums, nr.179, WANG AND
28.06.2013 -91 000.:00
LEE LP, konts LV97AIZK0000010366557, il1Hsecn1L11.-11.-1
-
01 .07.2013 -5.23
32400.00 USD no 01/07/2013
FT13180181598943 , ieksbankas maksajums, nr. 180, PANAROOM
01 .07.2013 ' 0 32 400 .00
MANAGEMENT LLP, konts LV67AIZK0000010347503, il1Hsecn1u1.-11.-1
FT13182990024173, ieksbankas maksajums, nr. 4, FENBROW
01.07.2013 TRADING INC., reg. nr. 794940-2333316 , konts +12 000.00
LV27AIZK0000010366556, 803BpaT 111HBeCTl.-1l\1-1iil
FT13182818632695, valOtas konvertacija, nr.182, 1200.00 EUR=>
01.07.2013 +1 550.64
1550.64 USD, kurss 1.2922
---
FT13182027353094, ieksbankas maksajums, nr. 19, DIVISION TOP; '
01.07.2013 LLP, reg. nr. OC376459, konts LV77AIZK0000010356538, Bo3spa;r +3 700 ,00
1-1HBeCn1l\l.-1iii . .
FT13182990032193, komisija par maksajumu, maksajuma su!Tima

01.07.2013 -5.23
17100.00 USD no 01/07/2013
FT13182990032193, ieksbankas maksajums, nr. 183, R0MANFORD
01.07.2013 -17100.00
SOLUTIONS LP, konts LV60AIZK0000010365671, illHBecn1u1.-11.-1
FT13183465573981 , valOtas konvertacija, nr. 185, .153716.09 EUR=>
02.07.2013
200000.00 USD, kurss 1.3011 .>> +200 000.00
FT13183411846206, komisija par maksajumu,. m'aksajuma sum ma

02.07.2013 -5 .22
100000.00 USD no 02/07/2013 ..
FT13183411846206, ieksbankas maksajvriis', nr. 187, WANG AND LEE

02.07.2013 -100 000.00
LP, konts LV97AIZK0000010366557, l/1~~'ecn1u1.-11.-1
---
02.07.2013 - 5.22
100000.00 USD no 02/07/2013 .
02.07.2013 1 -100 000.00
MANAGEMENT LLP, konts LV(l 1AIZK0000010347503, l/1Hsecn1u1.-11.-1
FT13184428595329, valOtas·konvertacija, nr.189, 78143.13 EUR=>
03 .07.2013 +101 000.00
101000.00 USD, kurss 1.2925
-'- v ·
FT13184363595685, l<oin'isija par maksajumu , maksajuma summa

03.07.2013 -5.23
101000.00 USD no 0.3/07/2013
03.07.2013 -101 000 .00
MANAGEMEN7:_lLP, konts LV67AIZK0000010347503, il1Hsecn1u1.-11.-1
FT131840072S0049, iel<sbankas maksajums, nr. 5, FENBROW
03.07.2013 TRADING INC., reg . nr. 794940-2333316 , konts +21 700.00
LV27 AIZKP,000010366556, 803spaT ll1Hsecn1L11.-1iil
FT131fl'4100477068, valOtas l<anvertacija, nr. 192, 182799.85 EUR=>
03.07.2013 +237 000.00
237000.00 USD, kurss 1.2965
FTc13 184122800926, komisija par maksajumu, maksajuma summa
03.07.2013 -5.23
8000.00 USD no 03/07/2013
---
.. , ·FT13184122800926, ieksbankas maksajums, nr. 196, IT-LOG
03 .07.2013 -8 000.00
ALLIANCE LLP, konts LV83AIZK0000010347506, 111HBecn1L11.-11.-1
---
03.07.2013 -5.23
30000.00 USD no 03/07/2013
03.07.201'3 IMPORT LP, konts LV66AIZK0000010357803, illHBecn1L11.-10HHasi -30 000.00
AeSlTenbHOCTb
03.07.2013 -5.23
206900.00 USD no 03/07/2013

3.3.5 Example 1, Transaction 5 - Transfer of funds from Ion Cojocaru (ABLV)

to Alexandr Maclovici (ABLV) - USD 9,800
Statement details
Bank ABLV
Account holder Ion Cojocaru
Transaction details
Credit from Plus Operations Ltd
OPERATIONS LTD., reg. nr. 132,467, konts
LV59AIZK0000010366659, ,Ql/lBl/1,QEHTbl
Summary description Dividends

Debit to Alexandr Maclovici
Description (as per statement) FT13178825766736, ieksbankas maksajums, nr. 18, Alexandr
Maclovici, konts LV65AIZK0000010358015, nononHeH111e cYeTa
Summary description Account replenishment
Basis of trace
Basis of trace FIFO
Additional comments Balance b/fwd was nil. The transfer from Plus Operations Ltd was
distributed as follows :
USO 16,600 was paid to Tudor Negru 8 - not traced on for the
USO 3,900 was paid to Vasile Lasco - not traced on for the
USO 41,200 was paid to Maria Gutuleac 9 - not traced on for the
USO 33,400 was paid to Lupov Veaceslav 10 - not traced on for
:Oso 9,800 was paidt o Alexandr Maclovici - amount traced for
USO 14,900 was paid to Mester Moisei - not traced on for the
8
Tudor Negru and Vasile Lasco both had accounts at Alef Bank that transferred money to accounts at ABL V /
Privatbank linked to suspected fraud funds (see Confidential Working Papers Part I).
9
Maria Gutuleac, Alexandr Maclovici and Mester Moisei all have Alef Bank accounts that were used to fund UB
shareholders, as detailed in Section 7 of the Detailed Report.
10
Veaceslav Lupov is a shareholder of UB (as detailed in Section 7 of the Detailed Report) . An Alef Bank account in the
name of Lupov transferred money to accounts at ABL V / Privatbank linked to suspected fraud funds (see Confidential
Working Papers Part I).
Privileged and confidential ~

Figure 7: Transfer of funds received from Plus Operations Ltd to various individua ls, including Maclovici
/
/
/,?/
-
l"-leoruTudor
(ABL'>/)
27i1}6/2013
USD 16,600 ,,,,,,_,..,,.
-
/ .
/ ,,,-, /. Vasile Lasco
/ ./ (ABLV)
/ 27/06/2013
/ USD 3,900
/
/
,,,,,,,,,, ,,,,,, ,-"'}'
/ / ,,,-,/ 27i06i 2013 ___ .,..,..,.-- MariaGutuleac
----- ------
/ ,,,-,/ .--USO 41, 200 (ABL\I}
/ ,/_
/,,,-,/
- - - - - - 27/06i2013 - - - - -- ::::-- .,.-- 27/06/2013 _ _ _ _ _ _ _ _,+ _ __
USD119,800 m:::""' ----- USD9, 800
Plus Operations Ltd Ic,n Cojocaru ' ; : - - -- __ Alexandr Madovid
(ABL'tl} {ABLV) '-...___ -------- (ABLV)
', ------,27i06F2013
'- USO~, 4.-n
27/ D6i2013 j~, ,J'--J>.
USO 14,900 ,, Lupo'.-' Veaceslav

' ' {ABL\I)
' '
------~
Mc,isei Mester
iABLVI

Account cover page
Ion Cojocaru ABL V USO statement extract
Plus Operations Ltd to Ion Cojocaru - USO 119,800
Ion Cojocaru to Alexandr Maclovici - USO 9 800
ABLV Bank, AS Tel: +371 677 1 5222
Rig a, LV-1010, Latvia Client line: +371 6777 5555
E-mail: info@abl v.com
www.ablv.com
Kanta parskats
No 29.10.2012 ITdz 15.06.2015
Konta Tpasnieks Cojocaru Ion

Reg . Nr./ Pers. kods 0970502489132
Adrese STR. TIGHINA 12, CHISINAU, MD-2001, MOLDOVA, REPUBLIC OF
Nore~inu konta Nr. LV55 AIZK 0000 0101 1133

., (i
Valota USD
Parskata periods 29 .10.2012 -15.06.2015
Sakuma atlikums +0.00 Debeta apgrozTjum s_·. -1 451 306 .17
Beigu atlikums +0.00 KredTta apgrozijums · +1 451 306.17
(t.sk. nakotne pieejamas summas) (t.sk. nakotne piee)amas summas)
Darijuma
datums/
27.06.2013 OPERATIONS LTD ., reg. nr. 132,467, konts LV59AIZK0000010366659, +119 800.00
.[\J/1B J/1.[\EHTbl
27.06.2013 -5.23
16600.00 USO no 27/06/2013 '
FT13178951898445, ieksbankas maksajum~. nr. 20, Negru Tudor,
27.06.2013 -16 600.00
konts LV82AIZK0000010354896, nononHEhme cYeTa
FT13178792831001 , valOtas konvertaci)a, nr. 21, 1OD.OD EUR=>

27 .06.2013 +129.28
129.28 USO, kurss 1.2928
FT13178140980565, komisija par.inaksajumu, maksajuma summa
27 .06.2013 -5.23
3900.00 USO no 27/06/2013
--
FT1 3178140980565, ieksbanlsas maksajums, nr. 16, Vasile Lasco,
27.06.2013 -3 900.00
konts LV18AIZK00000103fi9928, nononHeH1,1e cYeTa
---
FT13178951885971, kori:isija par maksajumu, maksajuma summa
27.06.2013 -5.23
41200.00 USO no 27/9,6/2013
--
FT1317895188597 J>ieksbankas maksajums, nr. 15, MARIA
27 .06.2013 -4 1 200.00
GUTULEAC, kont~_.L\t29AIZK0000010338681, nononHeH1,1e cYern
--
27.06.2013 -5.23
33400.00 usch,o
;;
27/06/2013
FT13178!}25762262, ieksbankas maksajums, nr. 17, Lupov Veaceslav,
27 .06.2013 -33 400 .00
konts LYD2AIZK0000010359925, nononHeH1,1e cYern
--
FT13{)'8825766736, komisija par maksajumu, maksajuma summa
27.06.2013 -5.23
98_0Q.OO USO no 27/06/2013 Balance b/fwd USO 24,80 8
FT13178825766736, ieksbankas mal<sajums, nr. 18, Alexandr
27 .06.2013 -9 800.00
•.;Maclovici, konts LV65AIZK0000010358015, nononHeH1,1e cYern
---
27.06.2013 -5.23
14900.00 USO no 27/06/2013
-
FT13178825766738, ieksbankas maksajums, nr. 19, Moisei Mester,
27.06.2013 -14 900.00
konts LV76AIZK0000010358011 , nononHeH1,1e c4eTa
FT13193311819495, valOtas konvertacija, nr. 23,200.00 EUR=>
12.07.2013 +258.70
258 .70 USO, kurss 1.2935
---
FT13193942357216 , ieksbankas maksajums, nr. 231 , PLUS
.[\J/1B111.[\EHTbl

3.3.6 Example 1, Transaction 6 - Transfer of funds received from Ion Cojocaru

(ABLV) to Alexandr Maclovici (Metrobank)- USD 9,700
Statement details
Bank ABLV
Account holder Alexandr Maclovici
Transaction details
Credit from Ion Cojocaru (ABLV)
Cojocaru, reg. nr. 0970502489132, konts
LV55AIZK00000 10111330, nononHeHl/le C4eTa

Debit to Alexandr Maclovici (Alef Bank)
Description (as per statement) FT13179510377785, izejosais maksajums, nr. 2, ALEXANDR
MAKLOVICI, ALEF-BANK (ALEFRUMMXXX), konts
40820840500000132887, OUR, Maney transfer
Summary description Transfer of funds
Basis of trace
Basis of trace FIFO
Additional comments Balance b/fwd is nil. The USO 9,800 was traced on to the
following transfers:
USO 100 was paid in bank charges - amount not traced on for
l!JSD 9,700 was transferred to Alexandr Maclovici (Alef Ban~)
-
Figure 8: Tra nsfer of funds received fro m Ion Cojocaru to Alexandr Maclovici (Metroba nk)
/
/ 7 Bank d1aroes
-
// (A.BL\/)
27/06/ 20 l 3
,..,USO 100
/
//
/
-------'27/06/ 20 13_ _ _ _ _ _ _ , 27/06/2013 _ _ _ _ _~ ,
USO 9,800 a:::"' USD 9.700
Ion Coiocaru Alexandr Madovid Alexandr Madovid
(ASL\/) (AB LV) (Alef Bank)

Alexandr Maclovici ABLV USO statement extract Account cover page
Ion Cojocaru to Alexandr Maclovici - USO 9,800
Alexandr Maclovici - USO 9,700
ABLV Bank, AS Tel: +371 6777 5222
www.ablv.com
Kanta parskats
No 06.09.2012 ITdz 17.03.2014
Kanta Tpasnieks Maclovici Alexandr

Reg . Nr./ Pers. kods 2001088522800
Adrese TRAIAN 8/1 -AP.127, CHISINAU, M0-2060, REPUBLIC OF
MOLDOVA
Valuta USD
Sakuma atlikums +0.00 Debeta apgrozijums -30 112.00
Beigu atlikums +5.98 KredTta apgrozTjums +30 117.98
(t.sk. nakotne pieejamas summas) (t.sk. nakotne P!eejamas summas)
Darijuma
datums/ Ba lance b/fwd - Nil
FT13178825766736 , ieksbankas maksajums, nr. 18, _Ion Cojocaru, reg .

27.06.2013 nr. 0970502489132, konts LV55AIZK0000010111330, nononHeHv1e +9 800.00
CYeTa
FT13179510377785, komisija par maksajumu , rnaksajuma summa
28.06.2013 -100.00
9700.00 USO no 28/06/2013 '
=
FT13179510377785, izejosais maksajums, nr. 2,ALEXANDR
28.06.2013 MAKLOVICI, ALEF-BANK (ALEFRUMMXXX), konts -9 700.00
0840500000132887 OUR . . Maa . - ---
--
FT13179682607056, iel<sbankas maksajums, KOMv1CCv1rl 3A
28.06.2013 BblJJ,AYY noJJ,TBEP)l<JJ,EHv1R 3A nilATE>I< FT13179510377785 -3 .96
FT13189858064158, ieksbankas mal1sajums, kredita dzesana,
Alexandr Maclovici, reg. nr. 2·001088522800, konts
08.07.2013 +3,96
LV65AIZK0000010358015, Pro .002, 3.12 EUR => 3.96 USO, kurss
1.2712
---
FT13210544240410, ieksbankas maksajums, nr. 30, Ion Cojocaru, reg .
29.07.2013 nr. 0970502489132 ,' konts LV55AIZK0000010111330, nononHeHv1e +10 100.00
CYeTa
29.07.2013 -100.00
10000.00 USD no 29/07/2013
FT132103290.40417, izejosais maksajums, nr. 3, ALEXANDR
29.07.2013 MAKLOYICI, ALEF-BANK (ALEFRUMMXXX) , konts -10 000.00
408208,40500000132887, OUR, Maney transfer
---
FT13210581365757, ieksbankas maksajums , KOMv1CCv1R 3A
29.07.2013 BblJ],AYY nOJJ,TBEP>l<JJ,EHv1R 3A nnATE>I< FT13210329040417 -4.02
FT13214211196327, ieksbankas maksajums, kredTta dzesana, Alexandr
02.08.2013 Maclovici, reg. nr. 2001088522800, konts LV65AIZK0000010358015 , +4.02
Pro.002, 3.07 EUR=> 4.02 USO, kurss 1.3109
--
FT13241855877961, valOtas konvertacija, nr. 5, 83.54 EUR => 110.00
29.08.2013 +110.00
USO, kurss 1.3167
--
29.08.2013 nr. 0970502489132, konts LV55AIZK0000010111330, nononHeHv1e +10 100.00
CYeTa

3.4 Example 2
Example 2 involves the transfer of USO 10,100 of the funds from a loan issued by Banca Sociala
to Agercom Grup SRL on 29 August 2013 which was transferred to Maclovici on the same day. The
funds were transferred from Agercom Grup SRL's loan account to Agercom Grup SRL's MDL and
EUR accounts, and through three ABLV accounts prior to being transferred to Maclovici.
The funds transited the following accounts, all on the same date (29 August 2013), prior to being
transferred to Maclovici's bank account:
., Agercom Grup SRL, Banca Sociala (Moldova, account number 222470308530) ;
• Agercom Grul SRL, Banca Sociala (Moldova, account number 2224703085302) ;
• Sun bu rough Industries LP, ABLV (Latvia, account number LV87 AIZK000001036567);
• Plus Operations Ltd, ABLV (Latvia, LV59AIZK0000010366659); and
., Ion Cojocaru , ABLV (Latvia, account number LV55AIZK0000010111330) .
Payment descriptions do not show the purposes of the loan issued to Agercom Grup SRL.
The loan was partially repaid from later loans issued to Shor Group companies at the Three
Moldovan Banks:
Loan Nr 238/2013 issued by BS to Biro Media Sri (MDL 12.9 million); and ,
Loan Nr 240/2013 issued by BS to Voximar Com Sri (MDL 49 million).
A portion of the loan was also repaid from an amount of USO 50 million transferred to ICS Sisteme
lnformationale Integrate Sri from Regional Naya Finansovaya Company at Gazprombank (Russia).
This amount was part of a shareholder loan granted by ICS Sisteme lnformationale Integrate to
BEM, described in more detail in Section 11 of the Detailed Report.
The repayment of the loan is shown below:

Figure 9: Summary of repayment of loan
02/6/2013
U5D sn.oov.ooo
Re~i::-na/Nay~ Fin5nS(IVCY5 Ct•m~eny !CS Ssterr.e inform~tt'T"l-a!e !ntecrate S L
- ~702s.:;iJ2oooc1000nss LISD -
(Gazoron;) (5:'M)
U5D 3,315,250 rI
30/06/ 2013
a;;:: 2.500,00G
!CS Sisteme !nfurm~tion~!e !nte9rcte

::LP.
(SEM)
I
30/0S/2013
U!:,D 2.SIJ0,000
(:L~ 2,457,110 transferred on to Sunburcugh !ndus:tries LP)
! 30/C,S/2013
:'LR 2,565 ,450
30/08/20 13
EUR 2,655,450 •> MDL "19,005.910
Surburc ugn inrlustnes LP

(ASLV)
0
~~ { t;~ f
1
0 5 Aoec:c-m Gru:, Sr!
. ELR
04/09/ 2013
::LIK.177,035 ·> MOL 2.993.951 A;:erccm Gru:- Sri
MDL
Loon c.c:count 1.:;217030849802

Loan reference t.~ 23r2013 d:n 29.08.2013
t
30/QS/ 2013
(BS) (35)
I
EUR "118, 750 30/ 08/ 20 13
(CUR 174,956 fr:::,m i:-luefunteln LP; MD!.. .;9,C•05.91Ct
EUR 243,765 from Frc:-;ces Trad;n;;, LP) I
I 04;09/201 3
~-'·T""
29/tlS,'2013
MDL 12 67,200 04/09/ 2013
1
EUR 177.135
(EUR 177, !35 from Frances Trcd1no LP)
I .
29/l)S/2013 - 2~/08/ 20 ! 3 _ 29jQS/2013 ~
~L 12,66 7, !96 ·> £l!;!. 752.~6---;,.. ll ii : UP.752.,..;l}O~ EU?. 752,500
f:i:ro M~d·a Sri Biro Media Sri 5luefon!ein LP Plus C::>era t'ons Ltd
MDL
(3$)
£LR
$S)
(A5 LV) (A5f)
Loan i;,ccownt l-i2l7C•308 53002
Loc!nreference Nr 237/ 2013 din 29 ,06 . 2013
2,rs,
30/06/2013
: u;,, !00
(SS)
1
---j.,~Ci}~21~~~9.; -----;,- (;iq j ~~-~,-i~,2~~ 2.SSS, 4 50~ Lt..- 30/03/20!3
£l);t 2,685,4 50
Voxfrn:ar Com~I
Loencccour;t :!.42 17030643902. MD, Vox•mer Cc•m S~L ~ranees Trcci:flg LP
Loc!n referen:::e f•!r 240/ 20 13 d,n 30.C,S.2013 (5S) :LR (A5L\')
(ES)

Evidence Pack - Funds traced to Alexand r Maclovici : Example 2
3.4.1 Example 2, Transaction 1 - Transfer of loan funds to Agercom Grup Sri

and currency conversion - MDL 52 million to USO 3 million
Statement details
Bank BS
Account holder Agercom Grup SRL
Transaction details
Crediting amount 51 ,999 ,884.96
Credit from Loan proceeds (BS)
Description (as per statement) Eliberarea creditului In conf. cu contr. de credit Nr. 237 /2013 din
29.08.2013
Summary description Issuance of a loan, reference number: 237/2013 on 29.08.2013

Debit amount 51,999 ,884.96
Debit to Agercom Grup SRL (BS)
Description (as per statement) Eliberarea creditului In conf. cu contr. de credit Nr. 237/2013 din
29.08.2013
Summary description Cred it agreement 237/2013 dated 29 August 2013
Basis of trace
Additional comments
Figure 10: Conversion of loan fun ds - MOL to EUR
/ - - - - 29/08i20 13 29/06/ 20 13 ___,._~

/ _ MDL 51.999,88 5 - MDL 5 1,999,885 - USD 3,040, 680 ' • ,;,
Loan account 1421703085300 2 A.gercom Grup SRL A.gercam Grup SRL
Loan referem:e Nr 237/ 20 13 din 29.08. 20 13 MDL EUR
(s s) ~0 $0

Example 2, Transaction 1 Account extract
Agercom Grup Sri BS account extract (MDL and EUR
Loan proceeds to Agercom Grup Sri - MDL 51,999,885
Conversion of loan funds - MDL 51,999,885 to EUR 3,040,680
DATA ~!.! MA DB VAL 08 SUMA CR VAL CR CONT DB CONT 08 DENUMIRE OB DENUMIRE CR DESTINATIA
29 .08 .2013 51 1999.884.96 498 51 .999,884 .96 498 14217030853002 222470308530 AGERCOM GRUP SRL AGERCOM GRUP SRL Eliberarea c;reditului In conf. cu contr. de credit Nr. 237l 2013 din 29.08 .201 ~
29.08.2013 52,000.00 498 52,000.00 498 222470308530 17587030853002 AGERCOM GRUP 5RL AGERCOM GRUP 5RL ACHITAREA COMl5I0ANELOR CONFORM CONTRACT N237 /2013
60,000.00 498 60,000.00 498 1001703 222470308530
M25c0301
JCB:i3Q 8GEBCQM ~BUE SBI 8G EBCQM GBlJE SBI flibe rarea creditulul In rnn
29.08.2013 3.00 498 3.00 498 222470308530 467770315 AGERCOM GRUP 5RL (R)BCBANCA SOCIALA'St Plata p-u deservirea contului
29.08.2013 3,040,680.00 978 3,040,680.00 978 2224703085302 LV87AIZK00000103656AGERCOM GRUP 5R L 20SUNBUROUGH INDUSTRIK.F/N DD 20.08.2013 INV.F/N DD 20.08.2013 AVANS TEHNICA DE CALCUL
29.08.2013 SI 999 884.95 498 3 040 680.00 978 222470308530 2224703085302 AGERCOM GRUP SRL AGERCOM GRUP SRL INREGISTRARE VALUTA CUMPARATA LA LICITATIE .
29.08.2013 4,275.35 498 4,275.3S 498 222470308530 467770308 AGERCOM GRUP SRL (R)BC'BANCA SOCIALA'StCOMISION 250 .00EURO P/U TRANSFER ORDIN DE PLATA 02-3040680.00 EURO
29.08.2013 3.00 498 3.00 498 222470308S30 46777031S AGERCOM GRUP SRL (R)BC'BANCA SOCIALA'S.t Plata p-u deservirea contului
29.08.2013 52,000.00 498 52,000.00 498 22247030B530 17S87030853002 AGERCOM GRUP SRL AGERCOM GRUP 5Rl ACHITAREA COMISIOANELOR CONFORM CONTRACT N237/2013
29.08.2013 171.01 498 171.01 498 222470308530 467970327 AGERCOM GRUP SRL {R)BC'BANCA SOCIALA'S.tComision p/u platile primite prin sistemul SWIFT a operatiunilor va lutare
29.08 .2013 10,946.45 498 10,946.45 498 222470308S30 465470301 AGERCOM GRUP SRL {R)BC'BANCA SOCIALA'S.tVienituri de la convertarea valutei
I z~2a zm Sl ~~~U:S!i 25 ~~S 3 Q!iQ §SQ QQ 2Z8 222!3ZQ3QSS3Q 222!iZQ3QBS322 B~ERCQt!:!I GR!.!P ~BL A~ERs;;QM ~Bl.IE ~Bl INBEGISTRARE \JALUTA CUMPARATA LA LIC1TATIE
29.08 .2013 70.00 498 70.00 498 222470308530 467770301 AGERCOM GRUP SRL (R)BC'BANCA SOCIALA'5tCOMISION PU DESCH IDERE CONT DE IMPRUMUT
29.08 .2013 30 .00 498 30.00 498 222470308530 490370321 AGERCOM GRUP SRL (R)BC'BANCA SOCIALA'St INCASARI SUS FORMA DE AJUTOR FINANCIAR TEMPORAR
29 .08.2013 52,000.00 498 52,000.00 498 17587030853002 !4267030853002 AGERCOM GRUP SRL AG ERCOM GRUP 5RL Sporirea comisionului pentru L) in conformitate cu contract de credit 237 /2013 din 29 .08.2013
30 .08 .2013 62,208 .00 498 62,208.00 498 14267030853001 442170309 AGERCOM GRUP SRL (R)BCBANCA SOCIALA'S.t'Amortizarea comisioanerol pe contr . 232/2013 din 22.08.2013 a.
30.08.2013 20,414.91 49 8 20,414.91 498 222470308S30 17367030853001 AGERCOM GRUP SRL AGERCOM GRUP SRL ACHITAREA DOBINZEI N232/2013
30.08.2013 5,495.09 498 5,495.09 498 222470308530 17367030853001 AGERCOM GRUP SRL AGERCOM GRUP SRL ACHITAREA DOSINZEI N232/2013
30.08 .2013 25,910.00 498 25,910.00 498 173670308S3001 442170308S3001 AGERCOM GRUP 5Rl AGERCOM GRUP SR L Oobinda pentru perioada 22.08.2013-31.08.2013 In conformitate cu contr.de credit N 232/2013 din 22.08 .2 013
30.08.2013 1.00 498 1.00 498 222470308530 467770315 AGERCOM GRUP SR L {R)BC'BANCA SOCIALA'St Comision p-u inrejlstrarea sumelor
30.08.2013 65,000.00 498 65,000.00 498 222400100019641498 222470308530 (R) AGERCOM GRUP SRL (R) AGERCOM GRUP SRL TRANSFERAREA SOLD ULUI
30 .08.2013 3.00 498 3.00 498 2224 70308530 467770315 AGERCOM GRUP SRL (R)BC'BANCA SOCIALA' SIP/ata p-u deservirea contului
30 .08.2013 40,123.00 498 40,123.00 498 222470308530 17367030853002 AGERCOM GRUP SRL AGERCO M GRUP 5RL Achitarea dobinzii in conformitate cu contract de credit Nr. 237/2013 din 29.08.2013
30.08.2013 3.00 498 3.00 498 222470308530 4677703 15 AG ERCOM GRUP SRL (R)BC'BANCA SOCIALA'S.t Plata p-u deservirea contului

3.4.2 Example 2, Transaction 2 - Currency conversion of loan funds at

Agercom Grup SRL (BS) and transfer to Sunburough Industries LP (ABLV) -
MDL 52 million to EUR 3 million
Statement details
Bank BS
Account holder Agercom Grup SRL
Transaction details
Crediting amount 3,040,680 .00
--
Credit from Agercom Grup SRL (BS)
Description (as per statement) INREGISTRARE VALUTA CUMPARATA LA LICITATIE.
Summary description Currency transfer

Debit to Sunburough Industries LP (ABLV)
Description (as per statement) K.F/N DD 20.08.2013 INV.F/N DD 20.08.2013 AVANS TEHNICA
DE CALCUL
Summary description Advance payment for computer equipment
IBasis of trace
Basis of trace I Exact match
Figure 11 : Transfer of loan fun ds to Sun bu rough lndust.ries LP
,i;Jll _ 29/0s/20 13 ~ ~ l.lllr;l 29i08/20 l3 _, i=:-.

MDL 5 1,999,885 - 8.JR ~,040,680 8.JR 3,040,680
Agercom Grup SRL Agercom GnJp SRL Sunburouah Indusl.Jies LP
MDL 8.JR (A.Bl \/)
(BS) (BS)

Example 2, Transaction 2 Account extract
Agercom Grup Sri BS account extract (MDL and EUR)
Conversion of loan funds - MDL 51,999,885 to EUR 3,040,680
Agercom Grup Sri to Sunburough Industries LP - EUR 3,040,680
DATA SUMA_DB VAL_DB SUMA_CR VAL_CR CONT_DB CONT_DB DENUMIRE_DB DENUMIRE_CR DESTINATIA
29.08 .20 13 51,999,884.96 498 51,999,884.96 498 14217030853002 222470308530 AGERCOM GRUP SRL AGERCOM GRUP SRL Eliberarea creditului In conf. cu contr. de credit Nr. 237/2013 din 29 .08 .2013
29.08 .2013 52,000 .00 498 52,000.00 498 222470308530 17587030853002 AGERCOM GRUP 5RL AGERCOM GRUP 5RL ACHITAREA COMISIOANELOR CONFORM CONTRACT N237/2013
29.08 .2013 60,000.00 498 60,000.00 498 1001703 222470308530 BOLOCAN ADRIAN, prin AGERCOM GRUP SR L INCASARI SUB FORMA DE AIUTOR FINANCIAR TEMPORAR
29.08.2013 500.00 498 500.00 498 222470308530 442570301 AGERCOM GRUP SRL (RIBC'BANCA SOCIALA'SIACHITAREA COMISION PU EXAMINAREA CERERII DE ACORDARE A OVERDRAFTULUI LA SOLICITAREA CLIENTULUI
29.08.2013 51,999,884.96 498 51,999,884.96 498 14217030853002 222470308530 AGERCOM GRUP SRL AGERCOM GRUP SRL Eliberarea creditului In conf. cu contr. de credit Nr. 237/2013 din 29.08.2013
29.08 .2013 3.00 498 3.00 498 222470308530 467770315 AGERCOM GRUP SRL (R)BC'BANCA SOCIAtA'S.t'P lata e•u deservirea contului
29.08 .2013 3,040,680.00 978 3,040,680.00 978 2224703085 302 LV87AIZK00000103656AGERCOM GRUP SRL 20SUN8UROUGH INDUSTRIK.F/N DD 20.08 .2013 INV.F/N DD 20.08.2013 AVANS TEHNICA DE CALCU L
29.08 .2013 51 999 884.95 498 3 040 680.00 978 222470308530 2224703085302 AGERCOM GRUP SRL AGERCOM GRUP SRL INREGI STRARE VALUTA CUMPARATA LA LICITATIE .
29 .08 .2013 4,275 .35 498 4,275 .35 498 222470308530 467770308 AGERCOM GRUP SRL (RIBC'8ANCA SOCIA LA'S/ COMISION 250.00EURO P/U TRANSFER ORDIN DE PLATA 02-3040680.00 EURO
29.08.2013 3.00 498 3.00 498 222470308530 467770315 AGERCOM GRUP SRL (R)BC'BANCA SOCIALA'St Plata p-u deservirea contului
29.08.2013 52,000.00 498 52,000.00 498 222470308530 17587030853002 AGERCOM GRUP SRL AGERCOM GRUP SRL ACHITAREA COMl510ANELOR CONFORM CONTRACT N237/2013
29.08.2013 171.01 498 171.01 498 222470308530 467970327 AGERCOM GRUP SRL (R)BC'BAN CA SOCIAtA'StComision p/u platile primite prin sistemul SWIFT a operatiunilor va lutare
29.08.2013 10,946.45 498 10,946.45 498 222470308530 465470301 AGERCOM GRUP SRL (R)BC'BANCA SOCIAlA'StVienituri de la ccnvertarea valutei
29.08 .2013 51,999,884.95 498 3,040,680.00 978 222470308530 2224703085302 AGERCOM GRUP SR L AGERCOM GRUP SRL INREG15TRARE VALUTA CUM PARATA LA LICITATI E.
29 .08.2013 70.00 498 70.00 498 222470308530 467770301 AGERCOM GRUP SRL (Rl8C'BANCA SOCIALA'S/COM ISION PU DESCHIDERE CONT DE IMPRUMUT
29 .08.2013 30 .00 498 30.00 498 222470308530 490370321 AGERCOM GRUP SRL (RIBC'8ANCA SOCIALA'S/ INCASARI SU B FORMA DE AIUTOR FINANCIAR TEMPORAR
29.08.2013 52,000.00 498 52,000.00 498 17587030853002 14267030853002 AG ERCOM GRUP SRL AGERCOM GRUP SR L Sporirea comisionului pentru (_) in conformitate cu contract de cre dit 237 /2013 din 29.08 .2013
30.08.2013 62,208.00 498 62,208.00 498 14267030853001 442170309 AG ERCOM GRUP SRL (R)BC'BANCA SOCIALA'StAmartizarea comisioanerol pe contr. 232/2013 din 22.08.2013 a.
30 .08.2013 20,414.91 498 20,414.91 498 222470308530 17367030853001 AGERCOM GRUP SRL AG ERCOM GRUP SRL ACHITAREA DOBINZEI N232/2013
30.08 .2013 5,495.09 498 5,495.09 498 222470308530 17367030853001 AGERCOM GRUP 5RL AGERCOM GRUP SRL ACHITAREA DDBINZEI N232/2013
30.08.2013 25,910.00 498 25,910.00 498 17367030853001 44217030853001 AGERCOM GRUP SRL AGERCOM GRUP SRL Do bind a pentru perioada 22.08.2013-31.08.2013 in conformltate cu ccntr.de credit N 232/2013 din 22.08.2013
30.08.2013 1.00 498 1.00 498 222470308530 467770315 AGERCOM GRUP SRL (R)BC'BANCA SOCIALA'StComision p-u inrejistrarea sumelor
30.08 .2013 65,000.00 498 65,000.00 498 2224001000196-41498 2224703 08530 (RI AGERCOM GRUP SRL (RI AGERCOM GRUP SRL TRANSFERAREA SOLDULUI
30.08.2013 3.00 498 3.00 498 222470308530 467770315 AGERCOM GRUP SRL (R)BC'BANCA SOCIALA'St Plata p-u deservirea co ntului
30 .08 .2013 40,123.00 498 40,123 .00 498 222470308530 17367030853002 AGERCOM GRUP SRL AGERCOM GRUP SRL Achitarea dobinzii in conformitate cu contract de credit Nr. 237/2013 din 29.08.2013
30.08.2013 3.00 498 3.00 498 222470308530 467770315 AGERCOM GRUP 5RL (R)BC'BANCA SOCIAtA'St Plata p-u deservirea contului

3.4.3 Example 2, Transaction 3 - Funds received from Agercom Grup Sri (BS)
mixed with other funds and transferred to Plus Operations Ltd (ABLV)
Statement details
Bank ABLV
Account holder Sunburough Industries LP
Account number LV87 AIZK0000010365670
Transaction details
Crediting amount 3,040,680 .00
Credit from Agercom Grup SRL (BS)
FAAS324103910100, AGERCOM GRUP SRL 2032, STR
SARMIZEGETUSA, 92, 204, CHISINAU, MOLDOVA, BC BANCA
SOCIALA SA (BSOCMD2XXXX), konts MD41
BS000002224703085302, OUR, K.F/N DD 20.08 .2013 INV.F/N
DD 20.08.2013 AVANS TEHNICA DE CALCUL
Summary description Invoice - advance payment for computer equipment

Debit to Plus Operations (ABLV)
OPERATIONS LTD., konts LV59AIZK0000010366659, Bo3BpaT
l/lHBeCTVIL.11/11'1
Summary description Return on investments
Basis of trace
Basis of trace FIFO
Additional comments Balance b/fwd was EUR 193.37 (treated as nil according to the
funds tracing methodology).
EUR 3,040,680 receipt from Agercom was blended with an

incoming transfer of EUR 2,500,000 from ICS Sisteme
lnformationale Integrate (origin not traced for the purposes of this
example) to make up the payment of EUR 5,540,600 to Plus
Operations Ltd.
Figure detailed on next page

Figure 12.· Funds received from Agercom Grup Sri mixed with other funds anc! transferred on to Plus
Operations Lief
,_;:
res Sisteme Infcwmaiionale Intearate S.R.L.

(BEM) -
---29/08/20 13
EUR 2, 500,000~
29/ 08/ 201 3
EUR 5,540,600
29 j08/ 2013 ~ Sunburouah Indu
Plus Operations Ltd
.
------EUR 3.040.680 (ABL\j ,ln~lP (AB LV)
A.gercom Grup SRL

(BSj
Privileged and co nfidential 99

Sunburough Industries LP ABL V EUR account extract Account cover page
ABLV Bank, AS Tel: +371 6777 5222

www.ablv.com
Konta parskats
No 01 .05.2013 ITdz 01.11.2013
Konta Tpasnieks SUNBUROUGH INDUSTRIES LP . : ,

Reg . Nr./ Pers. kods SL11751 J
Adrese MITCHELL STREET 5/MITCHELLHOUSE - SUITE 4326,

EDINBURGH, SCOTLAND, El-'16 7BD, UNITED KINGDOM (GREAT
Nore~inu konta Nr. BRITAIN} <
LV87 AIZK 0000 0103 6!j6j'O
Valuta USD
Sakuma atlikums +0.00 Debeta apgrozTjums." ,- -24 810 965.97
Beigu atlikums +0.00 KredTta apgrozTjurns +24 810 965.97
(t.sk. nakotne pieejamas summas) (t.sk. nakotne Rif ejamas summas)
Darijuma
datums/
FT13144405411850, ienakosais maksajums, nr. 6512:I00144FC, ICS
KOTVINVEST SRL STR. UZINELOR, 78, CHISINAU, MOLDOVA,
JOINT STOCK COMMERCIAL BANK UNIBANK (iSCUMD2XXXX),
24.05.2013 +2 184 280.00
konts MD40JS000222408561047840, SHA, /RF-.B/JELEZ2405183023
PREPMNT FOR TEHNICA DE CALCUL CONTR W N DD 21.05.13 INV
W N DD 21 .05.13 . _,. __
24.05.2013 -5.14
2183500.00 USO no 24/05/2013 . '

24.05.2013 OPERATIONS LTD., reg . nr. 132,467, konts LV59AIZK0000010366659, -2 183 500 .00
Bo3BpaT IIIHBeCTIIIUllliii .·
FT13149351998500 , ienakos~is maksajums, nr. ASW93411 /290513 ,

CITADINA-MOB SRL STR. GRADINA BOTANICA 14/3 OF. 307
29.05.2013 CHISINAU ,MOLDOVA, JOINT STOCK COMMERCIAL BANK UNIBANK +1 000 000.00
(JSCUMD2XXXX). konts 222468561054840, OUR, PREPAYMENT
FOR COMPUTERS, AOCORDING TO CONTR. W/N DD 29.05.2013
FT13149808678117,, komisija par maksajumu, maksajuma sum ma
29.05.2013 -5 .17
n.o
1000000.00 USO_ 29/05/2013
FT13149808678.117, ieksbankas maksajums, nr. 2, PLUS
29.05.2013 OPERATIO[\J§ LTD ., reg . nr. 132,467, konts LV59AIZK0000010366659, - 1 000 ODO .OD
BoaspaT IIIHB_eCTIIIUllliii
FT13151330484995, val0tas konvertacija, nr. 3, 262.90 USO=> 200 .00
31.05.2013 -262 .90
EUR,/ 6rss 1.3145
FT1-3157735306534, ieksbankas maksajums, nr. 89, PLUS
06.06.2013 OPERATIONS LTD., reg. nr. 132,467, konts LV59AIZK0000010366659, +5 ODO.OD
, 111HBeCTIIIUIIIIII
FT13157006278110, ieksbankas maksajums, ABLV Bank, AS, reg . nr.
06 .06.2013 50003149401, konts LV68AIZK0904Z00000195, Our fees for financial -5 000.00
consulting INV.NO.AB/2013-0653, 06.06.2013
FT13170032401930, ienakosais maksajums, nr. 7254200169FC,
PROVOLIROM SRL BD NEGRUZZI C, 2 CHISINAU MOLDOVA, BC
BANCA SOCIALA SA (BSOCMD2XXXX), konts
19.06.201'3 +4 844 700 .00
MD33BS000002224703084961, SHA, /RFB/130618U7038150 C.F N
DD 17.06.2013INV.F N DD 17.06.2013 PLATA IN AVANS PENTRU
TEHNICA DE CALCUL
Privileged and confidential 100 1111

Sunburough Industries LP ABLV EUR account statement extract Page 6/11
Agercom Grup Sri to Sunburough Industries LP - EUR 3,040,680 mixed with ICS Sisteme lnformationale Integrate - EUR 2,500,000
AB LV
Kan ta pa rskats, konta Nr. LV87 AIZK 0000 0103 6567 0

Darijuma
datums/
valutesanas Dari]uma registracijas numurs, darijuma veids,
31 .07.2013 OPERATIONS LTD., konts LV59AIZK0000010366659, Bo3BpaT -1 599 400.00
1'1HBecnn.ii-,~
31 .07.2013 -50.00
38371.00 EUR no 31/07/2013
FT13212924940804, izejosais maksajums, nr. 19, VASCOVPROD srl.,
BC BANCA SOCIALA SA (BSOCMD2XXXX}, konts
31 .07.2013 -38 37 1 00
MD90BS000002224703085002, OUR, Payment according to contract
from 25.06.2013
---
31.07.2013 : 50.00
72000.00 EUR no 31/07/2013
---
FT13212692339050, izejosais maksajums , nr. 18, DASLER CON srl. ,
31 .07.2013 -72 000.00
konts MD02JS000222418561028978, OUR, Payment according to
contract from 26.07 .1 3
---
FT13212730575865, ieksbankas maksajums, KOMlt1CClt1rl 3A
31 .07.2013 Bbl,QA'--IY nO,QTBEP)KAEHlt1rl 3A nnATE)K FT13212924940804 -3.00
38371.00 EUR OT 31/07/2013
--
-4 0.00
AGERCOM GRUP SRL 2032, STR SARMIZEGETUSA, 92,204,
22.08.2013 CHISINAU, MOLDOVA, BC BANCA SOCIALA SA (BSOCMD;1XXXX), +2 019 872.00
konts MD41BS000002224703085302, OUR, K.F/N DD 14'.08.2013
!NV.FIN DD 14.0 8.2013AVANS TEHNICA DE CALCUL .,
22.08.2013 -4.00
2020000.00 EUR no 22/08/2013 .
FT13234520801201, ieksbankas maksajums, nr,_ 22, PLUS

22 .08.2013 OPERATIONS LTD., konts LV59AIZK0000010366659, Bo3spaT -2 020 000.00
1'1HBeCTl'1l.\1'1~
23 .08.2013 OPERATIONS LTD ., reg. nr. 132,467, kon'ts LV59AIZK0000010366659, +2 026 787 .00
lt1Hsecrn4i-,i-,
23 .08.2013 -50 .00
2026687.00 EUR no 23/08/2013 .
FT13235239514330, izejosais maksajums, nr. 24, AGERCOM GROUP
srl, BC BANCA SOCIALA ~Jl.°(BSOCMD2XXXX), konts
23.08.2013 -2 026 687 .00
MD41BS000002224703085302, OUR, Return of advanced payment
according to contract fr~rli
14/08/2013
FT13235332607714, ieksbankas maksajums, KOMlt1CClt1rl 3A
23 .08.2013 Bbl,QAYY nO,QTBEP)l(,QEHlt1rl 3A nnATE)K FT13235239514330 -3.00
2026687 .00 EUR p'.t 23/08/2013
FT13235577057:249, ienakosais maksajums, nr. FAAS323508289900,
PROVOLIROMSRL STR. NEGRUZZI 2, CHISINAU MOLDOVA, JOINT
23 .08.2013 STOCK COMMERCIAL BANK UNIBANK (JSCUMD2XXXX), konts +470 000.00
MD14JSQ0,0222458561066978, OUR, PREPMNT FOR TEHNICA DE
CALCl,J)..: CONTR W/N DD 21 .08.2013, INV W/N DD 21 .08.13
26.08.2013 -4 .00
470000.00 EUR no 26/08/2013
26 .08.2013 \ OPERATIONS LTD., konts LV59AIZK0000010366659, Bo3BpaT -470 000.00
,, .. 1'1HBeCTl'1l.\1'1~ Balance b/fwd EUR 193

AGERCOM GRUP SRL 2032, STR SARMIZEGETUSA, 92, 204,
29.08.2013 CHISINAU, MOLDOVA, BC BANCA SOCIALA SA (BSOCMD2XXXX), +3 040 680.00
konts MD41BS000002224703085302, OUR, K.F/N DD 20.08.2013
INV.F/N DD 20.0 8.2013 AVANS TEHNLC_A DE CALCUL
ABLV Bank. AS / Registration No. 50003149401 I SWIFT: AIZK LV 22

Sunburough Industries LP ABLV EUR statement extract Page 7/11
Sunburough Industries LP to Plus Operations Ltd - EUR 5,540,600
f( on ta parskats, konta Nr. LV87 AIZI< 0000 0103 6567 0 AB L V
Darijuma
datums/
ICS SISTEME INFORMATIONALE INTEGRATE S.R.L. STR. IZMAIL
52, CHISINAU, MOLDOVA, BANCA DE ECONOMII S.A.
29.08.2013 +2 500 000.00
(BECOMD2XXXX), konts MD86BE000222490197801521, OUR,
PREPMT FOR ELECTRONIC GOODS CONTR W/O NR.DD
12.08.2013 INV W/O NR. DD 12.08.2013
29.08.2013 -4.00
5540600.00 EUR no 29/08/2013 Balance b/fwd EUR 5,540,869
FT13241420520229, ieksbankas maksajums, nr. 26, PLUS \
29.08.2013 OPERATIONS LTD., konts LV59AIZK0000010366659, BoaspaT -5 54 0_600.00
111Hsecn,11.-1111iil
FT13241353389376, ieksbanl<as maksajums, nr. 457, PLUS

29.08.2013 OPERATIONS LTD., reg. nr. 132,467, konts LV59AIZK0000010366659, +470 100.00
illHBeCTllll.1111111

29.08.2013 -50 .00
470000.00 EUR no 29/08/2013
FT13241520070130, izejosais maksajums, nr. 27, PROVOLIROM srl.,
29 .08.2013 -470 000.00
konts MD14JS000222458561066978, OUR, Return of advanced
payment according to contract from 21.08.2013
FT13241260004297, ieksbankas maksajums, l<OMl/lCCl/lR 3A
29.08.2013 Bbl,[\AYY nO,OTBEP)K,OEHl/lR 3A nnATE)K FT132415200701.30 -3.00
470000.00 EUR OT 29/08/2013 .,
FT13241013381416, ieksbankas maksajums, nr. 476, PLU:s'

29.08.2013 OPERATIONS LTD ., reg. nr. 132,467, konts LV59AIZKOOo'0010366659, +62 350.00
lllHBeCTllll.1111111 \ . :,
29.08.2013 FT13241246262228, komisija par maksajumu, ma)Ss,ajuma sum ma

-50.00
(30.08.2013) 44200.00 EUR no 30/08/2013 \·...
FT13241246262228, izejosais maksajums, nr..-29, VASCOVPROD srl.,

29.08.2013 BC BANCA SOCIALA SA (BSOCMD2XXXX);;konts
-44 200.00
(30 .08.2013) MD90BS000002224703085002, OUR, Paym ent according to contract
from 25.06.2013 -
-50 .00
(30.08.2013) 18000.00 EUR no 30/08/2013 · ·, ··
FT13241325671670, izejosais mak~ajums, nr. 30, LIRAMEX-COM srl.,

29.08.2013 JOINT STOCK COMMERCIAL, BANK UNIBANK (JSCUMD2XXXX),
-1 8 000.00
(30.08.2013) konts MD04JS000222418560~88978, OUR, Payment according to
contract from 10.06.2013 . 1,.,
FT13241260857864, iel<stiankas maksajums, l<OMl/lCCl/lR 3A
29.08.2013 Bbl,[\AYY nO,OTBEP>l{J].EHl/lR 3A nnATE>I( FT13241246262228 -3.00
44200.00 EUR OT 29/08/2013
\,
FT132412608616(52; ieksbankas maksajums, l<OMl/1CCl/1R 3A

29.08.2013 Bbl,[\A4Y nO,OTBEP>l<,OEHl/lR 3A nnATE>I< FT13241325671670 -3.00
18000.00 EUR OT 29/08/2013
' .•
FT1324213.i:409089, ienakosais maksajums, nr. FAAS324203893300 ,

ICS SISTEME INFORMATIONALE INTEGRATE S.R.L. STR. IZMAIL
52, CHISINAU, MOLDOVA, BANCA DE ECONOMII S.A.
30.08.2013 +2 500 000.00
(BECO'r-"1D2XXXX), konts MD86BE000222490197801521, OUR,
PREfMT FOR ELECTR.GOODS CONTR W/O NR. DD 12.08.2013 INV
Wl,Q·NR. DD 12.08.2013
·.-,FT13242888027176, komisija par maksajumu, maksajuma summa
30 .08.2013 -50.00
'-33200.00 EUR no 30/08/2013
FT13242888027176, izejosais maksajums, nr. 31, DASLER CON srl.,
30.08.2013 -33 200 .00
l<onts MD02JS000222418561028978, OUR, Payment according to
contract from 26.07 .13
30.08.2013 OPERATIONS LTD ., reg . nr. 132,467, konts LV59AIZK0000010366659, +418 750.00
illHBeCTllll.1111111

30.08.2013 -50 .00
2885450.00 EUR no 30/08/2013
Privileged and confidential 102 7/ 11
ABLV Bani<. AS/ Registration No. 50003149401 / SWIFT; AIZK LV 22

3.4.4 Example 2, Transaction 4 - Transfer of funds received from Sun bu rough

Industries Ltd (ABLV) to various accounts
Statement details
Bank ABLV
Transaction details
Credit transaction date 29108/2013
Credit from Sunburough Industries LP (ABL V)
SUNBUROUGHINDUSTRIES LP, reg. nr. SL 11751 , konts
LV87 AIZK0000010365670, B03BpaT IIIHBecrn4111111
Summary description Payment relating to investments

Debit amount 1,001 ,631.00
Debit to Plus Operations USD account (internal transfer - currency
exchange from EUR to USD).(ABLV)
Description (as per statement) FT13241073387394, valutas konvertacija, nr. 458, 1001631.17
EUR =>1326360.00 USO, kurss 1.3242
Summary description Currency exchange EUR to USO
Basis of trace
Basis of trace FIFO
Additional comments Balance b/fwd was 336,600. According to the forensic tracing
methodology, the EUR 5,540,600 was transferred as follows:
EUR 193,600 of EUR 240,100 was paid to Grouford Industries LP

(ABLV) - not traced on for the purposes of this example
EUR 470,100 was paid to Sunburough Industries LP (ABLV)- not
EUR 2,896,100 was paid to Frances Trading LP (ABLV) - not
EUR 1,001 ~ .1.,was_converte d to USO 1,326) 6JL- traced on f or
'the purposes of this exa_mple
EUR 979,169 of EUR 2,145,655 was paid to Division Top LLP
(ABLV) - not traced on for the purposes of this example

Figure 13: Transfe r of amounl received from Sunburough lnclustries LP to various accounts
,,;;;' Grouford Industries LP

29/08/ 2013' (AB L1/j
EUR 240,100
,,,,,,,- ,,,,-
(EUR 193,600 atrributable)
// 29/08/ 20 13 __,. ~ Sunburough i ndustries LP
---- --
// __,.__.EUR 470,100 (ABLV)
/ /
- 29/08 ,2013
- - - - - EUR S 540 6□0----➔ --== :,.:::-----
---
29/08/ 20 13
EUR 1,001,631 ·> -
-
~-
' ' ._._._ . USO 1, 323,350
Sunburough Industries LP Plus Operations Ltd , ·29i08/2013 Plus Operations Ltd
(ABLI/) EUR '- --.._EUR 2,896,100 ._ USO
(ABLI/) '-....._ ._._._ (ABLV)
' - ,29/08/20 13
EUR 2,145,6 55
...._-..-..
(EUR 979,169 transferred from
Sunburough industries LP) Frances Tradino LP
' ' (ASL\/) -
' ' '::I.
Oivi~ion Tap LLP

(A.B L\/)

ABLV Bank, AS Tel: +371 6777 5222
www.ablv.com
Kanta parskats
No 22.05.2013 ITdz 01 .01.2014
Konta Tpasnieks PLUS OPERATIONS LTD,

Reg . Nr./ Pers. kods 1~A~ ,
SUITE 102, GROUND FLOOR~ BELIZE CITY, BELIZE
Nore~inu konta Nr. LV59 AIZK 0000 0103 6665 ,9
ValOta USD
Sakuma atlikums +0.00 De beta apgrozTj um s. - 116 782 803.94
Beigu atlikums +0.00 KredTta apgrozTjum!,. +116 782 803 .94
Darijuma
datums/

24.05.2013 LLP, reg. nr. OC367344, konts LV51AIZK0000010347500, Payment +250 000.00
according to contract for f urniture

24.05.2013 -5.17
240000.00 USO no 24/05/2013 '
FT13143237793064 , ieksbankas maksajuryis, nr. 1, PRIMOTEKS

24.05.2013 IMPORT LP, reg . nr. SL 11360, konts LV6~AIZK0000010357803 , -240 000.00
illHBecn,4t,10HHal'1 gemenbHOCTb .
FT13144648067140, ieksbankas m<;1Rsajums, nr. 1, EKOVOLD

24 .05.2013 PROJECT LIMITED, reg . nr. 4166~99; l<0nts +2 223 200.00
LV43AIZK0000010366559 , Bo3Bp.3T vlHBecn,41,1Ci
24.05.201 3
FT13144106604507, l<0misija pflr
maksajumu, maksajuma summa
-5.14
1880500.00 USO no 24/05/2013
FT13144106604507, ieks~ankas maksajums, nr. 2, PRIMROSE

24.05.2013 ALLIANCES.A., reg . nr/ 123920, konts LV11AIZK0000010369172, -1 880 500 .00
il1HBeCTt,14t,1t,1 .
-
FT131443063926?0, k omisija par maksajumu, maksajuma summa
24.05.201 3 -5.14
100000.00 USO no 24/05/2013
---
FT13144306392620 , ieksbankas maksajums, nr. 7, PANAROOM
24.05.2013 MANAGEMENT LLP, reg. nr. OC361239, konts - 100 000 .00
LV67 AIZK_000 0010347503, vlHBecn,41,11,1
FT13144094564287, ieksbankas ma ksajums, nr. 1, SUNBUROUGH

24 .05 .2013 INDUSTRIES LP, reg. nr. SL11751, konts LV87AIZK0000010365670 , +2 183 500 .00
Bo3,~paT t,1HBecn,4t,1i:;i

24.05.2013 -5.14
1290500.00 USO no 24/05/2013
·, FT13144106602033, ieksbankas ma ksajums. nr. 5, AVENILLA

24.05 .2013 COMMERCIAL LP, reg. nr. SL 12974, konts LV81AIZK000001036917 3 , - 1 290 500 .00
1!1Hsecrn1..11,1s:i
FT13147007600792 , valOtas konvertacija, nr. 14, 32719 .68 USO=>

27 .05.2013 -32 7 19.68
25200.00 EUR, kurss 1.2984
FT13144924364869, ieksbankas maksajums, nr. 1, BELMONT

27.05 .2013 UNITED LP, reg . nr. SL 12495, konts LV87AIZK0000010364603, +2 187 500 .00
Bo3spaT t,1HBeCTt,141,1Ci
Privileged and oon1idential 105 1/50

3.4.5 Example 2, Transaction 5 - Transfer of part of amount received from

Sunburough Industries LP (ABLV) and transfer to Ion Cojocaru (ABLV) - USO
118,932
Statement details
Bank ABLV
Transaction details
Credit from Internal transfer - currency exchange from EUR to USO.
Description (as per statement) FT13241073387394, valOtas konvertacija, nr. 458, 1001631.17
EUR =>1326360 .00 USO, kurss 1.3242
Summary description Currency exchange from EUR to USO. Exchange rate 1.3242.

Debit to Ion Cojocaru (ABLV)
Cojocaru,konts LV55AIZK0000010111330, AlllBl/lAEHTbl
Summary description Payment of dividends
Basis of trace
Basis of trace FIFO
Additional comments Balance b/fwd was USO 5,468.11. According to the forensic
tracing methodology, the USO 1,326,360 was transferred as
follows:
ai!fto Ion Cojocafu{ABLV)

;cttjegitrerence g[USLHiA6tHsattributaoletothe balance 15/md,
traQed on foc.Jhe mLf'/J.Q§f!S. of thisJlxame!§
USO 1,011,300 was paid to Wang and Lee LP (ABLV) - not

USO 133,100 was paid to Sunburough Industries LP (ABLV) - nt

USO 58, 100 was paid to Ekovold Project Limited (ABLV) - not
EUR 98,800 was paid to Frances Trading LP (ABLV) - not traced


Figure 14: Funds received from Sun/Jurough Industries LP transferred to va rious accounts
/?' Wang Andlee LP

29/0S/ 20 1{ (ABLV)
USO 1,0 11, 300
,,,,,,,,,,,,
/
/
/ / 29/08/ 20 13 ~ sunburough Industr,es LP
,,,,,- _ uso 133, 100 (AB I v)
,,,,,,,,,,,, -------- - I
, , , , , , ------ I 29/ 0S/ 20 13
_ 29/ 08/ 2013 ____.,.. ::::.----- USO 124,400 ➔
EUR 1.001.63 1 - USO 1, 323, 360
Plus Operations LTI) -----
Plus Operations LTI) ~--.--.---.--.
(USO 11S, 9 32 transferred from
Sunb•Jrough i ndustries LP) Ion Cojocaru
EUR .u.ccount USO account '-- ...___ ---.---.---. (AB LV)
(.C.B L\J) (AB LV) '--...___
--. - 29/08/ 20 13
' ' USO 51,800~.).
' ' '29/0S/ 2013
USO 98,800 Ekovold Project Limited
(USO 4,928 attributable) (AB LI/)
' ' ~
Frances Tradino LP
(.u.B LV) -

Plus Operations Ltd ABLV statement extract (USO)
Currency conversion - EUR 1,001 ,631.17 to USO 1,326,360
Plus Operations Ltd to Ion Cojocaru - USO 124,000
AB LY
Kanta J?/irskals, konla Nr. LV59 AIZK 0000 010 3 6665 9
DarTjuma
datums I
datums informacija par darijumu Debets KredTts
28 .08.2013 -455 150.00
LEE LP, konts LV97AIZK0000010366557, v1Heecrn4111111
28 .08.2013 +27 000 .00
27000.00 USO , kurss 1.329
28.08.2013 -5.35
27300.00 USO no 28/08/2013
FT13240371862737, ieksbankas maksajums, nr. 450, FRANCES
28 .08.2013 -2 7 300.00
TRADING LP, konts LV16AIZK0000010365008, v1Heecrn4111111
29 .08.2013 +1 326 360 .00
1326360.00 USO, kurss 1.3242
29.08.2013 -5.35
124400.00 USO no 29/08/2013
FT13241222933006, ieksbankas maksajums, nr. 464, Ion Cojocaru,
- --
29 .08.2013 -124 400.00
konts LV55AIZK0000010111330, Llv1Bv1LIEHTbl
--
29.08.2013 -5.35
1011 300 .00 USO no 29/08/2013
29 .08.2013 -1 011 300.00
LEE LP, konts LV97AIZK0000010366557 , v1Heecrn4111111
-
FT13241477638476, komisija par maksajumu, maksajuma summii
29.08.2013 -5. 35
133100.00 USO no 29/08/2013 ..• "'
FT13241477638476, ieksbankas maksajums, nr. 461 , SUNBlJROUGH
29.08.2013 -133 100.00
INDUSTRIES LP, konts LV87AIZK0000010365670, v1Hee~r.L114111111
FT13241477642032 , komisija par maksajumu , maksajuri/a summa
29.08.2013 -5. 35
58100 .00 USO no 29/08/2013 ·
FT13241477642032, ieksbankas mal<sajums, nr. 462'. EKOVOLD
29.08.2013 -5B 100.00
PROJECT LIMITED, konts LV43AIZK00000103~6559 , v1Heecrn4111111
FT13241690601015, val0tas konvertacija , nr.-465 , 74667.47 EUR=>
29.08.2013 +98 800.00
98800.00 USO, kurss 1.3232 •
FT13241502218560, komisija pa r maksaji.jmu, maksajuma summa
29 .08.2013 -5. 35
98800.00 USO no 29/08/2013
FT13241502218560, ieksbankas ma ~~ajums, nr. 466, FRANCES
29.08.2013 -98 800 .00
TRADING LP, konts LV16AIZK0000010365008, v1Hsecrn4111111
FT13241894791281 , val0tas l\onvertacija , nr. 470 , 133560.35 EUR=>
29.08.2013 +176 500.00
176500.00 USO , kurss 1.321 !i..·
FT13241286856648, komisi]a par maksajumu, maksajuma sum ma
29.08.2013 -5.35
26500 .00 USO no 29/08/~013
FT1324128685664B, i~Ksbankas maksajums, nr. 472, Ion Cojocaru,
29 .08.2013 -26 500.00
konts LV55AIZK00Od010111330, Llv1Bv1LIEHTbl
·L·
---
FT132412868529~5. komisija par maksajumu , maksajuma summa
29 .08 .2013 -5. 35
150100.00 USD,rio 29/08/2013
.·, - -
FT132412868.52095, ieksbankas mal<sajums, nr. 471, FRANCES
29 .08.2013 -1501 00 .00
TRADING_LP, konts LV16AIZK000001036500B, v1Hsecrn4111111
FT1324--{ 564456342, valotas konvertacija , nr. 480, 4556 .85 EUR=>
29.08.2013 +6 000.00
6000, (i,O USO, kurss 1.3167
FT,1.3241733064948 , komisija par maksajumu , mal<Sajuma summa
29 .08.2013 -5.35
.1o·o·oo.oo uso no 29/08/2013
'~FT13241733064948, ieksbankas maksajums, nr. 481, IT-LOG
29 .08.2013 -10 000.00
ALLIANCE LLP, konts LV83AIZK0000010347506, v1Hsecrn4111111
FT13242720519622, valotas konvertacija , nr. 489 , 550295.41 EUR=>
30.08.2013 +726 500.00
726500.00 USO , kurss 1.3202
30.08.2013 , -5.32
726500.00 USO no 30/08/2013
FT13242698129502, ieksbankas maksajums, nr. 490 , FRANCES
30 .08.2013 -726 500.00
TRADING LP, konts LV16AIZK0000010365008, v1Hsecrn4111111
Privil eged and confidenti al 108 21 /50

3.4.6 Example 2, Transaction 6 - Transfer of part of funds received from Plus

Operations Ltd (ABLV) to Alexandr Maclovici (ABLV)- USD 10,100
Statement details
Bank ABLV
Account holder Ion Cojocaru
Transaction details
Credit from Plus Operations Ltd (ABLV)
OPERATIONS LTD., reg. nr. 132,467, konts
LV59AIZK0000010366659, ,QI/IBl/l,QEHTbl
Summary description Payment of dividends

Debit to Alexandr Maclovici (ABLV)
Description (as per statement) FT13241049276750, ieksbankas maksajums, nr. 61, Alexandr
Maclovici, konts LV65AIZK0000010358015, nononHeHl!1e c4eTa
Basis of trace
Basis of trace FIFO
Additional comments Balance b/fwd was USO 564.16 (disregarded according to the
tracing methodology). The USO 124,400 from Plus Operations
Ltd was transferred on as follows:
USO 42,600 was paid to Maria Gutuleac 11 (ABLV) - not traced on

USO 4,000 was paid to Vasile Lasco 12 (ABLV) - not traced on for
USO 34,500 was paid to Lupov Veaceslav 13 (ABLV)- not traced

[LJSD 10, 10 0-was 12aid to Alexandr Macl0vicL(ABL V) - amount

'traced on for the 1i urp0ses otthis examRle
11
Maria Gutuleac and Alexandr Maclovici have Alef Bank accounts that were used to fund UB shareholders, as
detailed in the Confidential Working Papers Part I.
12
Vasile Lasco had an account at Alef Bank that transferred money to accounts at ABLV / Privatbank linked to
suspected fraud funds (see Confidential Working Papers Part I).
13
Veaceslav Lupov was a shareholder of UB . An Alef Bank account in the name of Veaceslav Lupov was used to
transfer funds to accounts at ABLV / Privatbanl<.

USO 15.400 was paid to Moisei Mester (ABLV) - not traced on for
USO 17,100 was paid to Tudor Negru (ABLV) - amount not

Figure 15: Transfer of funds received from Plus Operations Ltd to va rious acco unts
ffiiiiiiil
Maria Gutuleac
29j08/ 2013 _,,. ;,t (ABLVj
USD 42,600
,,
/
30/09/ 20 i3 -
,USO 41,300 7
) USO 700 atb·ibu;qle).r;,asile Lasco
/ _,,,, / (ABLV)
/ / 29/08/20 13
/ ,,..uso 4,000
//
// /
// __,. .-- .- .--
-----7"
LrJpov Veace,;lav
/ / / 29i08/20 13 _, (.A.BLY)
---- -------
/ / _, USO 34, 500
./ /
_ _ _ _ _ 29i08/ 2013 - - - ~- :::---
/ ,/' 29/08/ 2013 _ _ _ _ _ _ _ _
USO 124,400 - = i - --- --- USO 10, 100
Plus Operations Ltd [on Coj ocaru ' - :..._- --- ..._-... Alexandr Madovid
(ABLV) (ABLV) "'- --- -... ..._ (ABLV)
', ..._ -29/08/ 2013
"'- ..____ USD 15,400- -...
' ----.:;..
' ' 2 9/08/ 20 13 Moisei Mester
USO 17,100 (ABLV)
' '
' ~
Neoru
0
Tudo:·
.A.B LV)

Account cover page
Ion Cojocaru ABL V USO statement extract
ABLV Bank, AS Tel : +371 6777 5222

E•mail: info@ablv.com
www.ablv.com
Konta parskats
No 29.10.2012 ITdz 15.06.2015
Konta Tpasnieks Cojocaru Ion

Reg . Nr./ Pers. kods 0970502489132
Adrese STR. TIGHINA 12, CHISINAU, MD-2001, MOLDOVA, REPUBLIC OF

Valota USD
Sakuma atlikums +0.00 Debeta apgrozTjums -1 451 306. 17
Beigu atlikums +0.00 KredTta apgrozTju111s·. · +1 451 306.17
Darijuma
datums/
Av1BJi1AEHTbl
FT13178951898445, komisija par maksajumu, m~ksajuma surnrna
27.06.2013 \ -5 .23
16600.00 USO no 27/06/2013
FT13178951898445, ieksbankas maksajum~. -nr. 20, Negru Tudor,
27 .06.2013 -16 600.00
konts LV82AIZK0000010354896, nononH.~m,e cYeTa
27 .06.2013 +129.28
129.28 USO, kurss 1.2928
FT13178140980565, l<omisija par maksajumu, maksajurna surnma
27.06.2013 -5.23
3900.00 USO no 27/06/2013
FT13178140980565, ieksbanlias rnaksajums. nr. 16, Vasile Lasco,
27.06.2013 -3 900.00
konts LV18AIZK0000010359.928, nononHeHi-1e cYera
FT13178951885971, komisija par maksajurnu, maksajurna summa
27.06.2013 -5.23
41200.00 USO no 27/06/2013
,:
FT13178951885971,'ieksbankas maksajums, nr. 15, MARIA
27.06.2013 -41 200.00
GUTULEAC, kon!$'LV29AIZK0000010338681, nononHeHi-1e cYeTa
27.06.2013 -5.23
33400.00 USID.
•:·, no 27/06/2013
FT13178~25762262, ieksbankas rnaksajums, nr. 17, Lupov Veaceslav,
27.06.2013 -33 400 .00
konts LY02AIZK0000010359925, nononHeHi-1e cYeTa
FT13_178825766736, komisija par maksajurnu, maksajuma surnma
27.06.2013 -5.23
980Q,. OO USO no 27/06/2013
FT13178825766736, ieksbankas mal<sajums, nr. 18, Alexandr
27.06.2013 -9 800.00
·.Maclovici, konts LV65AIZK0000010358015, nononHeHi-1e cYera
FT13178825766738, komisija par rnaksajumu, maksajuma sum ma
27.06.2013 -5.23
14900.00 USO no 27/06/2013
27.06.2013 -14 900.00
konts LV76AIZK0000010358011, nononHeH"1e cYeTa
FT13193311819495, valOtas konvertacija, nr. 23,200.00 EUR=>
12.07.201'3 +258.70
258.70 USO, kurss 1.2935
FT13193942357216, ieksbankas maksajurns, nr. 231, PLUS

12.07.2013 OPERATIONS LTD., reg . nr. 132,467, konts LV59AIZK0000010366659, +6 500.00
Av1B1t1AEHTbl

Page 2/23
Ion Cojocaru ABL V USO account extract
Plus Operations Ltd to Ion Cojocaru - USO ·124,400
l<onta parskals , konta Nr. LV55 AIZI< 0000 010 1 1133 O AB L V
Darijuma
datums/
12.07.2013 -5 .25
6500 .00 USO no 12/07/2013

12.07.2013 -6 500.00
LV28AIZKOOOOO 10366441, nononHeH1-1e C4eTa
FT13210741203420, ieksbankas mal\sajums, nr. 284, PLUS

,QVIBVl,QEHTbl

29.07.2013 -5 .31
10100.00 USO no 29/07/2013
FT13210544240410, ieksbankas maksajums, nr. 30, Alexandr

29.07.2013 -:;o-100.00
Maclovici, konts LV65AIZK0000010358015, nononHeH1-1e c4era

29.07.2013 -5.31
4000.00 USO no 29/07/2013
FT13210452048384, ieksbankas maksajums, nr. 32, Vasile Lasco,

29.07.2013 -4 000.00
konls LV18AIZK0000010359928, nononHeH1-1e c4era

29.07.2013 -5.31
42550.00 USD no 29/07/2013
FT13210544249431, ieksbankas maksajums, nr. 33, MARIA

29.07.2013 -42 550.00
GUTULEAC, konts LV29AIZK0000010338681, nononHeH1-1e C4eTa, ·.
FT13210732615894, komisija par maksajumu, maksajuma sumr:na

29.07 .2013 -5.31
17200.00 USO no 29/07/2013 .
FT13210732615894, ieksbankas maksajums, nr. 34, Negn.i Tudor,

29.07.2013 -17 20 0.00
konts LV82AIZK0000010354896, nononHeH1-1e c4era .,/

29.07 .2013 -5.31
15500.00 USO no 29/07/2013

29.07.2013 -15 500.00
konts LV76AIZK0000010358011, nononHeHi-1~:c4era

29.07.2013 -5.31
34600 .00 USO no 29/07/2013
FT13210544257449, ieksbankas maks.ajums, nr. 36, Lupov Veaceslav,

29.07.2013 -34 600.00
konls LV02AIZK0000010359925, nqnonHeHi,,e c4era

23.08.2013 OPERATIONS LTD ., reg. nr. 132,467, konts LV59AIZK0000010366659, +29 700 .00
,QVIBVI/J,EHTbl
FT13235460552419, komislja 'par maksajumu , maksajuma summa

23.08.2013 -5.33
29600.00 USO no 23/08/~Q-1 3
FT13235460552419, iek'sbankas maksajums, nr. 53, Ilona Sor, konts

23.08.2013 -29 600.00 Bal ance b/fwd USO 564.1 6
LV28AIZK00000103&~441, nononHeH1-1e C4eTa
• ~; 1eksbankas maKsaJums, nr. ~~~ ,

29.08.2013 OPERATIONS LTD ., reg. nr. 132,467, konts LV59AIZK0000010366659, +124 400 .00
VIBVI/J,EHTbl.· _'· .

29.08.2013 -5.35
42600.00 ~SD no 29/08/2013
FT1324'.1·526530982, ieksbanlcas maksajums, nr. 55, MARIA

29.08.2013 -42 600 .00
GUT\!LEAC, konts LV29AIZK0000010338681, nononHeH1-1e c4era
FT<l:3241049264096, komisija par maksajumu , maksajuma summa

29.08.2013 -5 .35
4000.00 USO no 29/08/2013
FT13241049264096, ieksbankas maksajums, nr. 58, Vasile Lasco,

29.08.2013 -4 000.00
konts LV18AIZK0000010359928, nononHeH1-1e c4era

29.08.2013 -5.35
34500.00 USO no 29/08/2013
FT13241253170976, ieksbankas maksajums, nr. 59, Lupov Veaceslav,

29.08.2013 -34 500.00
konls LV02AIZK0000010359925, nononHeH1-1e c4era

29.08.2013 -5.35
10100.00 USO no 29/08/2013
ABLV Bank, AS I Regislralion No. 50003149401 I SWIFT: AIZK LV 22

Ion Cojocaru ABL V USO statement extract Page 3/23
Kon ta parskats, konta Nr. LV55 AIZK 0000 0101 1133 O AB L V
Darijuma
datums/ Ba lance b/fwd USO 43 ,842 .76
FT13241049276750, ieksbankas maksajums, nr. 61, Alexandr
29.08.2013 -10 100.00
Maclovici, konts LV65AIZK0000010358015, nononHeHi,,e cYeTa
29.08.2013 -5,35
15400.00 USO no 29/08/2013
29.08.2013 - 15 400.00
29.08.2013 -5.35
17100.00 USO no 29/08/2013
FT13241585939244, ieksbankas maksajums, nr. 63, Negru Tudor,
29.08.2013 -17- 100 .00
FT13241286856648, ieksbankas maksajums, nr. 472, PLUS Ba lance IJ/fwd USO 1,232 ,.06
29.08.2013 OPERATIONS LTD ., reg . nr. 132,467, konts LV59AIZK0000010366659, +26 500.00
,Qv1Bv1,QEHT61
29.08.2013 -5.35
27400.00 USO no 29/08/2013
29.08.2013 -27 400.00
LV28AIZK0000010366441, nononHeHi,,e CYeTa
FT13245082023085, ieksbankas maksajums, nr. 495, PLUS ,· .,

02.09.2013 OPERATIONS LTD., reg. nr. 132,467, konts LV59AIZK0000010366!;)59, +17 300.00
,Qv1Bv1,QEHT61 . .
FT13245082031426, komisija par maksajumu, maksajuma surriina

02.09.2013 -1 .99
17300.00 USO no 02/09/2013 '
--
FT13245082031426, ieksbankas maksajums, nr. 69, llon~:Sor, konts
02.09.2013 -17 300.00
LV28AIZKOOOOO 10366441, nonoI1HeH"1e CYeTa
06.09.2013 OPERATIONS LTD., reg. nr. 132,467, konts LV59~1ZK0000010366659, +13 200.00
,Qv1Bv1,QEHT61
FT13249095712110, komisija par maksajumu: maksajuma summa
06 .09.2013 -1.97
13200.00 USO no 06/09/2013 ·
-
FT13249095712110, ieksbankas maksaju·ms, nr. 72, Ilona Sor, konts
06.09.2013 -13 200.00
LV28AIZK0000010366441, nononHef1.~e 'c yern
FT13256180541568, ieksbankas rJ1.a.ksajums, nr. 551, PLUS
,Qv1Bv1,QEHT61 .
FT13256905091390, komisija, par maksajumu, maksajuma summa

13.09,2013 -2.00
30500.00 USO no 13/09/2013
-
13.09.2013 -30 500 .00
LV28AIZK0000010366~41, nononHeH"1e CYeTa
18.09.2013 OPERATIONS LTD., reg . nr. 132,467, konts LV59AIZK0000010366659, +1 000.00
,Qv1Bv1,QEHT61 ,,· .
FT13261186,7'.97016, komisija par maksajumu, maksajuma summa

18.09.2013 -2 .00
1000.00 USD no 18/09/2013
---
FT132p,1_186797016, ieksbankas maksajums, nr. 75, l_lona Sor, konts
18.09,2013 -1 000.00
LV28f!ZK0000010366441, nononHeHi,,e cYeTa
FT.1'3273934920833, ieksbankas maksajums, nr. 43, BRANCH
30.09.2013 MARKETING LTD. , reg. nr. 135,034, konts LV82AIZK0000010373132, +58 000.00
-_:.Qi-1si,,geHTbl
· FT13271956318193, komisija par maksajumu, maksajuma summa
30 .09.2013 -2.03
r. · 41300.00 USO no 30/09/2013
FT13271956318193, ieksbankas maksajums, nr. 80, MARIA
30.09.2013 -4 1 300.00
GUTULEAC, l<onts LV29AIZK0000010338681, nononHeH"1e CYeTa
--
30.09.201~ . FT13271956326200, komisija par maksajumu, maksajuma summa
-2.03
16650.00 USO no 30/09/2013
---
FT13271956326200, ieksbankas maksajums, nr. 83, Negru Tudor,
30 .0_ij,2013 -16 65 0.00
konts LV82AIZK0000010354896, nononHeHi,,e cYeTa

3.4.7 Example 2, Transaction 7 - Transfer of funds received from Ion Cojocaru

(ABLV) to Alexandr Maclovici (Alef Bank)
Statement details
Bank ABLV
Account holder Alexandr Maclovici
Transaction details
Credit from Ion Cojocaru (ABLV)
Cojocaru, reg. nr. 0970502489132, konts
LV55AIZK0000010111330, nonoJ1HeHV1e C4eTa

Debit to Alexandr Maclovici (Alef Bank)
Description (as per statement) FT13241939306009, izejosais maksajums, nr. 7, ALEXANDR
MAKLOVICI , ALEF-BANK (ALEFRUMMXXX), konts
Summary description Transfer of funds
IBasis of trace
Basis of trace lExact match
Figure 16: Transfer of funds rece ived fro m Ion Coj ocaru to Alexandr Maclovici (A lef Ba nk)
Ion Cojocaru
29/08/ 20 13
---- USD ltJ , 100 ----- _ _ _ 29/08/2013 ----4-
Alexandr Maclovici
USD 10, 100 -
.aJexandr Madovid
(ASL\/} (ABLV) (Alef Bank)
Privileged and confidenti al 114

Example 2, Transaction 7 Account cover page
Alexandr Maclovici ABLV USO statement extract
Alexandr Maclovici to Alexandr Maclovici (Alef Bank) - USO 10,000
Tel: +371 67J5222

ABLV Bank, AS
Fax: +371 67)5200
23 Elizabetes Street Client line: +371 67)5555
Riga, LV-1010, Latvia E-mail: info@ablv.com
www.ablv.com
Konta parskats
No 06.09.2012 ITdz 17.03.2014
Konta Tpasnieks Maclovici Alexandr

Reg . Nr./ Pers . kods 2001088522800
Adrese TRAIAN 8/1 -AP.127, CHISINAU, MD-2060, REPUBLIC OF
MOLDOVA
Nore~inu konta Nr. LV65 AIZK 0000 0103 5801•,. 5 ·
Val0ta USO
Sakuma atlikums +0.00 Debeta apgrozTjums -30 112.00
Beigu atlikums +5.98 Kredita apgrozTjums +30 117.98
(t.sk. nakotne pieejamas summas) (t.sk. nakotne p(eejamas summas)
Darijuma
datums/

27.06.2013 nr. 0970502489132, konts LV55AIZK0000010111330, ·nononHeH~e +9 800.00
CYeTa
FT13179510377785, komisija par maksajumu, (llaksajuma summa

28.06.2013 -100.00
9700.00 USD no 28/06/2013
--
FT13179510377785, izejosais maksajums, nr. 2. ALEXANDR
28.06.2013 MAKLOVICI, ALEF-BANK (ALEFRUMMXXX). konts -9 700.00
---
FT13179682607056, ieksbankas maks~jums, KOMI/ICCl/1.>1 3A
28.06.2013 B61,QALJY no,QTBEP)!<,QEHl/1.S, 3A riilATE)!( FT13179510377785 -3.96
9700.00 USO OT 28/06/2013, 3.00 EUR=> 3.96 USD , l<urss 1.32
FT13189858064158, ieksbankas maksajums, l<redita dzesana,
Alexandr Maclovici, reg. nr. 2·001088522800, konts
08.07.2013 +3.96
LV65AIZK0000010358015, Pro.002. 3.12 EUR=> 3.96 USD, kurss
1.2712 .

29.07.2013 nr. 0970502489132. konts LV55AIZK0000010111330, nononHeH~e +10 100.00
CYe_TI!

29 .07.2013 -100.00
10000.00 USD no 29/07/2013
[L •
FT13210329040417, izejosais maksajums, nr. 3, ALEXANDR

--
29 .07.2013 MAKLQVICI, ALEF-BANK (ALEFRUMMXXX), konts -10 000 .00
40820~40500000132887, OUR, Maney transfer
-
FT1_3210581365757, iel<sbankas maksajums, KOMI/ICCl/1.>1 3A
29.07.201 3 B61,QALJY nO,QTBEP)!(,QEHl/l.>13A nnATE)!( FT13210329040417 -4 .02
.10000.00 USD OT 29/07/2013, 3.00 EUR=> 4.02 USD, kurss 1.34
FT13214211196327, ieksbankas maksajums, kredT!a dzesana, Alexandr
02 .08.2013 Maclovici, reg. nr. 2001088522800, konts LV65AIZK0000010358015, +4.02
Pro.002, 3.07 EUR => 4.02 USD, kurss 1.3 109
--
FT13241855877961 , valutas konvertacija, nr. 5, 83.54 EUR=> 110.00
29.08.2013 +110.00
USO, kurss 1.3167
FT13241049276750 , ieksbankas maksajums, nr. 61, Ion Cojocaru, reg.
29.08.2013 nr. 0970502489132, konts LV55AIZK0000010111330, nononHeH~e +10 100.00
cYera

Evidence Pack - Funds traced to Olga Bondarciuc: Overview
4. Evidence Pack - Funds traced to Olga

Bondarciuc
4.1 Overview
Olga Bondarciuc ("Bondarciuc") is a public notary in Moldova who, according to media reports, has
notarised a number of contractual documents relating to companies controlled by Vladimir Plahotniuc
the chairman of the Democratic Party of Moldova . 1 She also became a 4.58% shareholder of UB 17
August 2012.
In Confidential Working Papers Part I, we have identified a number of payments received by her for
notary services.
4.2 Payments received by Olga Bondarciuc

Kroll has identified 4 transactions totalling LJSD 1,456,447.12 paid to UB and Moldindconbank
accounts in the name of Bondarciuc made between August 2012 and November 2013.
Two of these payments were made to Bondarciuc's bank accounts at UB (Moldova, account numbers
280608561395840 and 279428560011840), in August and November 2013, together totalling USO
1.1 million . These two transactions were traced further2 to identify the source of funds and
provide evidence to Bondarciuc's receipt of suspected fraud funds at UB, account number, as detailed
r8mrtip11E below: Date Bank account number Debit Currency
Number
1 13/08/2012 280608561395840 862,050 USO
2 28/11/2012 279428560011840 224,000 USO
Two other transactions of USO 370,272 (made to UB account number 223448560049(8) and USO
125.12 (made to a Moldindconbank account) respectively were made to other accounts in her name.
A search of bank statements provided to Kroll identified 15 additional transactions made to accounts
in
her name between December 2008 and June 2013 and totalling USO 102,916.33. Based on
analysis conducted to date, these transactions could not be directly linked to the suspected fraud at
the Three Moldovan Banks. According to the payment descriptions on the bank statements, these
payments were made in MDL for notary services. These were made to bank accounts held at
Energbank (Moldova, account number 222462768), and Victoriabank (Moldova, account number
2251603871).
1 https://www.rise .md/articol/plahotniucleaks/ . Last accessed 9 November 2017 .

2 These two payments were selected for further tracing as bank statement data was available for a large portion of the
trace.
The following charts show details of these two fund flows.
As described further in Section 7 of the Detailed Report. Kroll traced USO 0.8 million in funds used by
Bondarciuc linked to the acquisition of a stake in UB to accounts at Alef Bank and other Moldovan
banks.
4.2.1 Example 1 - Payment for purchase of shares originating from an

account at Alef Bank (USD 862,050):
The first transaction for USO 862,050 (made to account number 280608561395840) was identified as
having originated from a USO 2 million transfer from an account in the name of Mester Moisei 3 at Alef
Bank.4 The funds were transferred through three ABLV accounts (Elmington Limited, Unitrade
Association Ltd and Harrogate Consulting LP) 5 before they were transferred to Bondarciuc's UB
account just one working day after the USO 2 million transfer.
It appears that this payment was made in part to acquire the share capital at UB, of which Olga
Bondarciuc became an owner with a share capital of MDL 5.6 million on 17 August 2012. At the
exchange rates at the time, the value of her shareholding was equal to approximately USO 450,000.
USO 862,050 was transferred to Bondarciuc's UB bank account just four days prior to this acquisition.
3
Mester Moisei was the founder and director of Moldclassica International, a Shor Group Company which
received loan proceeds from the Three Moldovan Banks.
4
As is detailed in Section 11 of the Detailed Report, the funds which Qppear to enter the Core Laundering
Mechanism from accounts linked to Shor Group companies at Alef Bank have been treated as having
originated from suspected fraudulent loans or actions within the Three Moldovan Banks.
5
The accounts in the names of Elmington Limited , Unitrade Association Ltd and Harrogate Consulting LP
were included in the Core Laundering Mechanism, detailed in Section 8 of the Detailed Report.
Privileged and con1idenlial 117

Mester Moisei
{Alef Bank)
I
10 /08/ 20 12
USD 2,000,000
1
Elmington Limited
{AB L\f)
I
13 /08/ 2012
USDT,°''
_ _ _ 13/08/ 20 12 ____ _ _ _ _ 13 /08/ 2013 - - - -
USO 862, 700 -=:- USD 862,050
Unitrade Association Ltd Harroaate Consultina LP Olaa Bandard uc
(ABLlf} - (ABLV) - - (UBi
4.2.2 _Example 2 - Payment originating at a Shor Group Company account at

Moldindconbank (USD 224,000):
The second transaction, USO 224,000, was transferred to Bondarciuc's UB bank account (account
number 279428560011840). It originated from a loan issued to SC Oufremol SRL in November 2012
by Moldindconbank. On the same day, USO 224,000 of the loan proceeds was transferred through
three ABLV accounts (Hanlay Solutions LLP, Unitrade Association Ltd and Harrogate Consulting LP) 6
before reaching Bondarciuc's UB bank account. Two other UB shareholders, Rita Tvic and Vladimir
Novosadiuc also received payments from the proceeds of this loan on the same date into UB accounts
in their name.
6
The accounts in the names of Hanlay Solutions LLP, Unitrade Association Ltd and Harrogate Consulting LP were
included in the Core Laundering Mechanism, detailed in Section 8 of the Core Laundering Mechanism .

Figure 2: Summa ry of Example 2
., ,·
~ /
SC Dufremol Srl
Lo~r. eccour1t 142170904/MDL
(Mold1nci conbank)
I
25/ ll/ 201 2
MDL 75,000.000
.I,
SC Dufremol Sri
Lo6n Accour1t 1-42 170964/MDL
(Moldindconbank)
c~r •o
28/ 11/ 20 12
, 11 - - 26i il/ 20 12 28/ ll/ 20 12 ----,,- 28/ 11/20 12 - · - - 28/ ll/201 2

- - USD 6,000, 200 - - USD 679, 200 USO 224,000 ~ 111'4
USD 6,000 ,000 -

SC Dufremol Sri Har.lay Solutions LLP Unio-ade Association Ltd Harrogate Consr..Jlting LP Olea Sondarciuc
USD (A6LV) (A6 LV) (A3LV) - {U S)
(Moldinconbank)
The Moldindconbank loan granted to SC Dufremol Sri was repaid on 8 August 2013 with funds traced
back to funds received from BEM shareholder Sisteme lnformationale Integrate ("Sil"), detailed
in Figure 3. The funds were part of a USO 50.0 million transfer made to SSI from an
account at Gazprombank in the name of Regional Naya Finansovaya, described further in
Section 11 of the Detailed Report. These funds were part of a circular flow of funds between
BEM accounts, Core Laundering Accounts and Gazprombank accounts, potentially used to
increase the liquid assets held by BEM . The repayment of the Moldindconbank loan funds used to
pay Olga Bondarciuc was therefore connected to the suspected fraudulent loans at the Three
Moldovan Banks.

Figure 3: Repaym ent of loan funds used in Example 2
s~sterne rr-,fo.-m!! t!Cma!e intr::;r! ~

(5EM)
2371!:t:x.vi:
07,~SFl20l3
USD 9 , 200,C®
I 02/05/ 20 l3
USO S0,000,QC!C·
- --
02/06/20 13
- USO SO,C·00,000 _ _ __
_ OS/OS/ 20l3 ~ -
USD S,200 ,C.OO -
- GS/CS/ "dJD ---7" _
USO 9,2')0 ,0GO _,
_ _ 0S/OS/ 2(H3
USO 995,SGO
------,i , -
Reg·onll Na}·a Fi.'1! M:)1.-! ya S1sterr.e !1\fu:m.!ton!!e In~.?tE- A.-ma~e61.1s:ne un1kes
~ e ?tt.:s Opere~:i:is Sn-;o lk:'.tin LP
(t:ar,r.crrb an!.:) (SEM) .
222.;aa:OU"',t
(ASLV} {ASL'J)
I (ASL\?
I
OS/08/2013
08/vS/20!3 0S/06/ 2,J 1 3 uso9is,aeo
-..:
/ 'SD4,627,600 0~ 0 l -r~:l7Q
-
- /
P.2r.ero:mMa."l.!; ement
(AS L\/)
/
OS/08/ iG13
WS~l,SQ':?, 170
Eden Aliance L?
(ASLV)
Alub.Js Com
(r-~~'.dnda>r,bar~} USO
OS/06/20 13
I
USDS95,S00 ··>i MDL 12,S!i.; , ~85
-~I
SC Dufremol SRL
(Mo'. IU'ld c:>nbarv,;) AJ.Jtus Com
{Mo!d;n:for.bar.k} • f' v:>L
(US O)
I
Ci6,106/ 2013
05/08/2013
U~D 4,QSS, 420 1,909, :!.JU · •>t•'DL 24 ,092,4 51
t
06/0S/20 !3
•"•
c:r oJfrem:,15.:'.!.. MD'.·!2,]564,185
(i.,;,,,;ncoodo._,;;) ~ /06/2013
06
M-:Y 24,092,. ;
l S~ .
4p. ~~:'Ji~~laY ~ SC 0-Jfi-e-nc~

111- Sri
[nfoton < ::im
GS /OS~ -3 -
51
In fo b:i <, cm
-~. -
GSfOSl ~ / : 76
OS/06/ • 35'
-A;? -- MD':
loa.s At:wn,
a-,~""''
0'/05/2013
67, SM ,OOO
=
(M::i!dr.d:::onbank) - El.JR ;
(M'J~Con6Jari-:) · 2013
M0 '... 6,950 , ~ SC ~,t
(Mold,:i:::onb~:ik)
r<'-#n: onb,r,I;)

Evidence Paci< - Funds traced to Olga Bondarciuc: Example 1
4.3 Example 1
Example 1 shows fund flows originating from Mester Mosei's account atAlef Bank, Russia (account
number 40820840800000132888) to Bondarciuc's UB account (number 280608561395840) .
Tracing identified a payment of USO 862,050 on 13 August 2012 to Olga Bondarciuc, USO 640,500
of which was traced back to Mester Moisei's Alef Bank bank account. The funds were transferred
to Olga Bondarciuc 4 days prior to her acquisition of 4.58% of shares in UB on 17 August 2012.
The funds were transferred through the following three accounts, all on the same date (13 August
2012), prior to being transferred to Olga Bondarciuc's bank account:
• Elmington Limited, ABLV (Latvia, account number LV86AIZK0000010322814)
• Unitrade Association Ltd, ABLV (Latvia, account number LV631ZK0000010347478)
• Harrogate Consulting LP, ABLV (Latvia, account number LV24AIZK000001034 7501)
The purpose of the payment received from Mester Moisei's account at Alef Bank as stated in the
bank statement description was a real estate purchase and sale contract dated 09 August 2012.
The loan proceeds were traced through the above accounts at ABLV. A part of the amount is then
used to make the payment to Bondarciuc, with the description on the bank statement indicating
that the payment was for a loan repayment dated 13 August 2012. Therefore, the purpose of the
transaction detail (as per the bank statements) does not appear to be consistent with the use of
funds .
As described in more detail in Section 11 of the Detailed Report, funds from a number of accounts
at Alef Bank (Russia) in the name of individuals and Shor Group companies, including that in the
name of Mester Moisei, were used to further disguise the flow of funds . Funds were transferred in
a circular mechanism between these accounts and accounts used in the Core Laundering
Mechanism . These funds were treated as being linked to the suspected fraud.

Evidence Pack - Funds traced to Olga Bondarciuc: Example 1
4.3.1 Example 1, Transaction 1 - Transfer of funds received from Mester

Mosei (Alef Bank) to Unitrade Association Ltd (ABLV) - USD 493,000
Statement details
Bank ABLV
Account holder Elmington Limited
registration
Transaction details
Credit amount USO 2,000 ,000 .00
Credit from Mester Moisei (Alef Bank)
Description (as per statement) PAYMENT BY REAL ESTATE PURCHASE AND SALE
CONTRACT DD 09.08.2012

Debit amount USO 493 ,000.00
Debit to Unitrade Association Ltd (ABLV)
Description (as per statement) nononHeH111e c4eTa
Basis of trace
Basis of trace FIFO

Additional comments Balance b/fwd was USO 263.99 (disregarded according to
the tracing methodology). The funds of USO 2 ,000,000
received from Mester Moisei was traced on as follows:
[U.§D~~.OQil..BeldJQ UrutrsgeA§soc1s1t1on.LtdJABL~ •
~mount.tra.c.ed...on,ior
tl1e.P11m.oses oUhts.examm.g
USO 1,359,500 paid to Zonitech Properties Limited (ABLV)

- not traced on for the purposes of this example
USO 147,500 paid to Unitrade Association Ltd (ABLV) -

blended with USO 493,000 and traced on
Figure 4: Transfer of funds received from Mesler Moisei to Unitrade Associai'ion Ltd
l3j08 / 20 l 2
10/08/ 201 2 - - - - - ~- US0493,000 * -
USD 2,00Q,000 --- ' -
. . . l 3jOS /20 L2 . , .
Mester Moisei Elnungton Limited USO 147 500 Un,trade Assocation Ltd
(Alef Bank) (ll.BLV) ', ' (A.BL\/)
'' l3jOS/ 20l2

USD l, 359,500
'
' '-
"~
Zonited, Properlies Ltd
(AB LV)
* USO 493,000 transfer was traced on with the USO 147,500 for the purposes of this example
Example 1, Transaction 1 USD account cover page
Elmington Limited ABLV statement extract (USD)
ABLV Bank, AS Tel: +371 6777 5222
www.ablv.com
Konta parskats
No 06.05.2010 lidz 15.06.2015
Kanta ipasnieks ELMINGTON LIMITED

Reg . Nr./ Pers. kods 7093260
Adrese 122-126 TOOLEY STREET LONDON BRIDGE, LONDON,
ENGLAND. SE1 2TU, UNITED KINGDOM (GREAT BRITAIN)
Nore~inu konta Nr. LV86 AIZK 0000 0103 2281 ,~ .
Valuta USO
Sakuma allikums +0.00 Debeta apgrozTj ums -50 213 081.59
Beigu atlikums +0.00 KredTta apgrozijums · +50 213 081 .59
(t.sk. nakotne pieejamas summas) (t.sk. nakotne pi e)amas summas)
7
DarTjuma
datums/
FT11018208002663, ieksbankas parskaitTjums nr. 387, TOMTON

18.01.2011 TRADE CORP., reg. nr. 570266/1144143, konts +33 500.00
LV44AIZK0001140095180, Contract of the loan from 18.01 .11
FT11019048477955, ieksbankas parskaitijums komisija par
19.01.2011 -101 .79
kon.vad .lTdz.izsniegs., 75 eur, 75.00 EUR=> 101':79 USO, kurss 1.3572
FT11019028208319, komisija par parskaitijumu parskaitijuma summa
19.01 .2011 -80 .00
32500.00 USO no 19/01/2011
FT11019028208319, izejosais parskaitTJLims nr. 1, Pavluscenco
Svetlana, BANK OF AMERICA, N.A. :(BOFAUS3NXXX), konts
19.01.2011 -32 500 .00
334021417159, OUR, Payment according to Real Estate Purchase
Agreement of 18.12.2010., ·..,
FT11048049905141, ieksbanka~ parskaitijums nr. 259, PARSELOT

17.02.2011 LTD., reg . nr. 5940320, kontstv38AIZK0001140081126, Contract of the +51 000.00
loan from 11.02.11 ""
FT11048567 408535, k~misija par parskaitTjumu parskaitTjuma sum ma
18.02.2011 -60.00
50000.00 USO no 18/02/2011
FT110485674085;l5, izejosais parskaitTjums nr. 2, Expert Investment
and Property Mana•gement LLC, JPMORGAN CHASE BANK, N.A.
18.02.2011 -50 000.00
(CHASUS33XXX); konts 869431684, OUR, Contract of the loan from
10.02.1 1, .-, ·.

-13.97
(01.03.2011) apkalpo~~nu
FT11063708350517, valotas konvertacija nr. 4,422 .91 USO=> 300.00
04.03.2011 -422.9 1
EU~; .kurss 1.4097
FJ1'1082900750502, ieksbankas parskaitTjums nr. 447, TOMTON
23.03.2 011 ._TRADE CORP. , reg . nr. 570266/1144143, konts +10 000.00
. ·LV44AIZK0001140095180, Contract of the loan from 18.01 .1 1
FT11235468510060, komisija par parskaitTjumu, parskaitTjuma summa
23.08.2011 -1.44
11000.00 USO no 23/08/2011
FT11235468510060, ieksbankas parskaitTjums, nr. 14, PARSELOT
23.08.2011 . LTD., reg . nr. 5940320, konts LV38AIZK0001140081126, nononHeHl/Je -11 000 .00
C'-leTa
ABLV Bank, AS/ Registration No. 500031494 01 / SWIFT: AIZK LV 22

USD account extract - page 3119
Transfer from Mester Moisei (Alef Bank) to Elmington Limited - USD 2 million AB LV
Transfer from Elmington Limited (ABLV) to Unitrade Association (ABLV) - USD 0.5 million
Darijuma
datums/
STORAD GRUP SRL STR. TIGHINA, 12, CHISINAU, MOLDOVA,
16.07.2012 JOINT STOCK COMMERCIAL BANK UNIBANK (JSCUMD2XXXX) , +1 500 000.00
konts 222498560951840, SHA, /RFBIJELEZ1607170458 PREPMNT
FOR GOODS CONTR. W N DD 06.07.2012, INV. W N DD 06.07.12
ALUTUS COM SRL STR. TIGHINA 12, CHISINAU, MOLDOVA, JOINT
19.07.2012 STOCK COMMERCIAL BANK UNIBANK (JSCUMD2XXXX), konts +481 927.00
222458560913840, SHA, /RFB/JELEZ1907184648 PREPMNT FOR
FURNITURE CONTR. W N D010.07.2012, INV. W N DD 10.07.2012
FT12209406465706, komisija par maksajumu, parskaitTjuma summa
27 .07.2012 ._-: -1.21
899325.00 USO no 27/07/2012
FT12209406465706, ieksbankas maksajums , nr. 24, BOSCO
SOLUTIONS S.A., reg . nr. 545467/1042500, konts
27.07.2012 -899 325.00
LV19AIZK0001140086318, Payment according to contract from
27.07.2012 for equipment
FT12212007435532, ienakosais maksajums, nr. 6252500212FC, \
STORAD GRUP SRL MD-2001 STR TIGHINA 12, CHISINAU,
MOLDOVA, BANCA DE ECONOMII S.A. (BECOMD2XXXX), konts
30.07.2012 +342 356.00
22248018402776, SHA, /RFB/PAY12/6296 PREPMT FOR
SPORTSWEAR CONTR W O NR DD 11 .07.2012, INV W O NR DD .,_..,
11.07.2012
FT12213438067402, ieksbankas maksajums, nr. 554, PARSELOT
31 .07.2012 LTD., reg. nr. 5940320, konts LV38AIZK0001140081126, nondnHeH~e +295 000 .00
C4eTa ''
FT12213900310160 , ieksbankas maksajums, nr. 19, UNIT RADE
31 .07.2012 ASSOCIATION LTD., reg . nr. 100103, l<onts LV63AIZK0000010347478, +152 800 .00
nononHeH~e C4eTa
FT12213485995493, valOtas konvertacija, nr. 2q, 1860460.20 USO=>
31.07.2012 -1 860 460 .20
1513800.00 EUR, kurss 1.229 \
31 .07.2012 1003321 .ABLV.CURR.MNTH .FEE.2012073 { : komisija par konta
-24.87
(01 .08.2012) apkalposanu ·
FT12215941992006, komisija par mal<~ajumu, parskaitijuma summa

02 .08.2012 -1 .23
12200.00 USO no 02/08/2012
FT12215941992006, ieksbankas n'laksajums, nr. 28, TOMTON TRADE
02 .08.2012 CORP. , reg. nr. 570266/1144143 ,' !<ants LV44AIZK0001140095180, -12 200.00
nononHeH~e c<iera
FT12219835460207, iel<sba_n~as maksajums, nr. 232, AR PLANE
06.08.2012 FORCE LIMITED , reg . nr. _101681 , konts LV1OAIZK0000010320496, +878 354.00
nononHeH~e c4era ..
FT12219354109007 , komisija par maksajumu, parsl<aitTjuma summa
06.08.2012 -122
878354.00 USO no 06108/2012
FT12219354109007, ieksbankas maksajums, nr. 29, TRIMMS GREEN
06.08.2012 LIMITED, reg . pf:
7769078, konts LV35AIZK0000010349825, Payment -878 354 .00
according to-,90ntract from 27.07.12
FT122191-79.504701, ieksbanl<as mal<sajums, nr. 2, TRIMMS GREEN
06 .08.2012 LIMITEQ, ,reg . nr. 7769078, konts LV35AIZK0000010349825, Payment +878 300 .00
acco~~ng to contract from 27.07.12
FT,1,2219070696274, l<omisija par mal<sajumu, parsl<aitTjuma summa
06.08.2012 -1.22
878300.00
~~. USO no 06/08/2012
'- FT12219070696274, ieksbankas mal<sajums, nr. 30, TOMTON TRADE
06.08.2012 CORP., reg. nr. 570266/1144143, konts LV44AIZK0001140095180, -878 300.00
nononHeH~e c4eTa Balance b/fwd USO 263.99
MESTER MOISEI REPUBLIC OF MOLDOVA, CHISINAU ,
MOSKOVSKY PROSPECT, 18, APP.32, ALEF-BANK
10.08.2012 +2 000 000.00
(ALEFRUMMXXX), konts 40820840800000132888, OUR, PAYMENT
BY REAL ESTATE PURCHASE AND SALE CONTRACT DD
09.08.2012
FT12226617324161, komisija par maksajumu, parsl<aitTjuma summa
13.08.2012 -1 .23
493000 .00 USO no 13/08/2012
Privileged and confi dential 124 3/19
ABLV Bank, AS/ Registration No. 500031 49401 / SWIFT: AIZI( LV 22

Example 1, Transaction 1 USO account extract - page 4119
Transfer from Mester Moisei (Alef Bank) to Elmington Limited AB L V
Transfer from Elmington Limited (ABLV) to Unitrade Association (ABLV) - USD 0.5 million
Darijuma
datums I Ba lance b/fwd USO 2,000,263.99
13.08.2012 ASSOCIATION LTD., reg . nr. 100103, konts LV63AIZK0000010347478, -493 000.00
nononHeH111e cYern
FT12226946075438, komisija par maksajumu, parskai!Tjuma summa
13.08.2012 -1 .23
1359500.00 USO no 13/08/2012 Balance b/fwd USO 1,507 ,262 .76
FT12226946075438, ieksbankas maksajums, nr. 31, ZONITECH
13.08.2012 PROPERTIES LIMITED, reg. nr. 94659, konts -1 359 500.00.
LV91AIZK0000010320493, nononHeHJ/le CYeTa
13.08.2012
147500.00 USO no 13/08/2012 ''.- 1-23 Balan ce b/fwd USO 147,760.30
FT12226407191061 , ieksbankas maksajums, nr. 33, UNITRADE

13.08.2012 ASSOCIATION LTD ., reg. nr. 100103, konts LV63AIZK0000010347478, -'14 7 500.00
nononHeH111e cYera
11.10.2012 PROPERTIES LIMITED, reg . nr. 94659, konts . ~l +2 500 000.00
FT12285752000896, ieksbankas maksajums, nr. 1354, TOMTON
11.10.2012 TRADE CORP., reg . nr. 570266/1144143, konts +100 000.00
FT12285980309287 , komisija par maksajumu, parskailTjuma summa
11 .10.2012 -1 .28
2500000 .00 USO no 11/10/2012 ..
FT12285980309287, ieksbankas maksajums, nr. 38, TOMTON TRADE

11 .10.2012 CORP., reg. nr. 570266/1144143, konts LV44AIZK0001140095180, -2 500 000.00
nononHeH111e cYern ··
FT12285682060168, ieksbankas maksajums, nr. 503 ,. ZONITECH
11 .10.2012 PROPERTIES LIMITED, reg. nr. 94659, konts . +2 500 000.00
FT12285254042703, komisija par maksajumu,. parskaitTjuma summa
11 .10.2012 -80.00
2600000.00 USO no 11/10/2012 .
FT12285254042703, izejosais maksajums·, '. nr. 37, ALUTUS COM srl.,

11 .10.2012 BC BANCA SOCIALA SA (BSOCMD2>q(XX), konts 2224703078881, -2 600 000.00
OUR, Payment according to contract from 19.09.12
FT12285710171116, iel<sbankas maksajums, 1(0MVICCVl713A
11 .10.2012 B61):lALIY nO):lTBEP>KAEHVl71 31,\'n .ilATE)K FT12285254042703 -3.9 1
2600000.00 USO OT 11/10/201 f ,. 3.00 EUR=> 3.91 USO, kurss 1.3033
FT12310822537300, ienalmsqis maksajums, nr. 4388400310FC,
STORAD GRUP SRL STR. 'TIGHINA, 12, CHISINAU, MOLDOVA,
05.11.2012 JOINT STOCK COMMERCIAL BANK UNIBANK (JSCUMD2XXXX), +950 000.00
konts 222498560951840, SHA, /RFB/JELEZ0511150839 PREPMNT
FOR GOODS CONTR. W N DD 29.10.2012, INV. W N DD 29.10.12
05.11.2012 -1.29
950000.00 USO ·.nb
,
05/11/2012
FT123105856.5;1497, ieksbankas maksajums, nr. 39, TOfvlTON TRADE

05.11.2012 CORP., reg .·nr. 570266/1144143 , konts LV44AIZK0001140095180, -950 000.00
nononHeHi,,'e·
,. cYera
FT123~~707201177, valOtas konvertacija , nr. 40, 11100.00 EUR=>
03.12.2012 +14 407.80
1440?:JlO USD, kurss 1.298
FT1'2338334954835, komisija par maksajumu, parskailTjuma summa
03.12.2012 -1 .30
,13000.00 USD no 03/12/2012
'FT12338334954835, ieksbankas maksajums, nr. 41, UNITRADE
03.12.2012 . ASSOCIATION LTD., reg . nr. 100103, konts LV63AIZK0000010347478, -13 000.00
nononHeH1<1e cYern
FT12338334959300, komisija par maksajumu, parskaitTjuma sum ma
03.12.2012 -1 .30
1300.00 USD no 03/12/2012
03 .12.2012 CORP., reg. nr. 570266/1144143 , lmnts LV44AIZK0001140095180, -1 300 .00
nononHeH1<1e cYera
A BLV Bank, AS/ Registration No. 50003149401 / SWIFT: AIZK LV 22

4.3.2 Example 1, Transaction 2-Transfer of funds received from Elmington

Limited (ABLV) and Tomton Trade Corp (ABLV) to Harrogate Consulting LP -
USO 862,700
Statement details
Bank ABLV
Account holder Unitrade Association Ltd
Country of company Seychelles
registration
Transaction details
Crediting amount USO 493,000.00
Credit from Elmington Limited (ABLV)

Debit amount USO 862,700.00
Debit to Harrogate Consulting LP (ABLV)
Basis of trace
Basis of trace FIFO
Additional comments Balance b/fwd was USO 363.77 (disregarded according to the
tracing methodology) .
The USO 493,000 paid from Elmington Limited was blended with
funds of USO 222,600 received from Tomton Trade Corp and
USO 147,500 received from Elmington Limited, and transferred
onwards as USD 862,700 to Harrogate Consulting Limited.

Figure 5: Transfer of funds received from Elmington Limited and Tom tom Trade Cotp
to Harrogate Consulting LP
13/08/ 20 12 13/08 / 20 12 __::;

USD 49 3, 000 ::.,...= USD 86 2, 700
13/08 / 20 12
Elminoton Limited USD 147, 500 Unitrade Associabon Ltd Harrooate Consultino LP
\AB LI/) (ASLV) - (AB L'i) -
/ ''"'" '/
_/D 222 ·o-
,Ol'
TomtonTrade Corp
(AB LV)

Unitrade Association Ltd ABLV statement extract (USO)
Unitrade Association Ltd (ABLV) to Harrogate Consulting LP (ABLV) - USO 0.9 million
ABLV Bank, AS Tel: +371 6777 5222
23 Elizabetes Slreel Fax: +371 6777 5200
E~mail: info@ablv.com
www.ablv.com
BANKING/ INVESTMENTS \ ADVISORY AB LV
Konta parskats
No 27.01.2012 lidz 15.06.2015
. ,'
Konta ipasnieks UNITRADE ASSOCIATION LTD.
Reg. Nr./ Pers. kods 100103
Adrese 103 SHAM PENG TONG PL~,. VICTORIA,MAHE, SEYCHELLES
Nore~inu konta Nr. LV63 AIZK 0000 0103 4747.,·8

Valota USO
Parskata periods 27.01.2012 - 15.06,2015
Sakuma atlikums +0.00 Debeta apgrozi jums -153 863 883.28
Beigu allikums +0.00 Kredita apgrozijums: · +153 863 883.28
(t.sk, nakotne pieejamas summas) (I.sic nakotne pi~e]"amas summas)
Darijuma
datums/
23.05.2012 MANAGEMENT LLP, reg. nr. OC361239, konts +649 800.00
LV67AIZK0000010347503, nononHeHll!e C4eTa
23.05.2012 -1.28
649500.00 USO no 23/05/2012 \
FT12144906363244, ieksbankas maksajum·s, nr. 2, TOMTON TRADE
23.05.2012 CORP., reg . nr. 570266/1144143 , konts LY44AIZK0001140095180, -649 500.00
nononHeH111e cYeTa '
FT12145060081018 , ieksbankas ma~sajums, nr. 1, HARWOOD

24.05.2012 UNITED LLP, reg . nr. SO303618, konts LV94AIZK0000010347502, +649 500.00
nononHeHvte cYera ··
FT12145060098060, l<omisija par maksajumu, parskaifijuma summa

24.05.2012 -1.27
649500.00 USO no 24/05/2012
- ! ...
FT12145060098060, iel<s~_iml<as mai<sajums, nr. 3, ZONITECH

24.05.2012 PROPERTIES LIMITECt.reg . nr. 94659, konts -649 500 .00
LV91AIZK00000103~0493, nononHeHvte C4eTa
FT12150671441682, .leksbankas maksajums, nr. 8, PANAROOM
29.05.2012 MANAGEMENT LLP, reg . nr. OC361239, konts +250 000.00
,.
LV67AIZK00000.1 0347503, nononHeHvte C4eTa
FT12150063§34541, l<omisija par maksajumu, parskaifijuma summa
29.05.2012 -1 .26
250000.00 USO no 29/05/2012
29.05.2012 CORP.;:reg . nr. 570266/1144143, konts LV44AIZKDD01140095180, -250 ODO.DO
nondnHeHvte
.,. C4eTa
fT1°2151501693704, komisija par maksajumu, parskaifijuma sum ma
30.05.2012 -1.25
\ 85200.00 EUR no 30/05/2012
--
31.05.2012 1390511 .ABLV.CURR.MNTH.FEE.20120531, komisija par konta
-25 .02
04.06.2012 ,. TRADE CORP., reg. nr. 570266/1144143, konts +101 200.00
LV44AIZK0001140095180, nononHeH111e cYeTa
FT12156860180946, komisija par maksajumu, parskaifijuma summa
04.06.20.1·2 -1.24
101200.00 USO no 04/06/2012
ABLV Bank, AS I Regislralion No, 50003149401 / SWIFT: AIZK LV 22

Example 1, Transaction 2 USO account extract - page 2144
Unitraq~~~i;i,~gA~L\{1\Qil:c/~~ ~~~lti'ilS ~ EAH,D 0.9 million AB L V
Darijuma
datums/
04.06.2012 MANAGEMENT LLP, reg. nr. OC361239, konts - 101 200 .00
LV67 AIZK0000010347503, nononHeHi,,e ccieTa

17.07.2012 PROPERTIES LIMITED, reg. nr. 94659, konts +1 033 200.00
LV91AIZK0000010320493, nononHeHi,,e cciera
FT12199661342291, komisija par maksajumu, parskaitijuma sum ma
17.07.2012 -1.2;2
1033200.00 USO no 17/07/2012

17.07.2012 MANAGEMENT LLP, reg. nr. OC361239, konts -1 033 2o'o .oo
LV67AIZK0000010347503, nononHeHl'!e C'leTa
19.07.2012 TRADE CORP., reg. nr. 570266/1144143, konts +40 200.00
LV44AIZK0001140095180, nononHeHi,,e ccieTa
19.07.2012 -1.23
40100.00 USO no 19/07/2012
--
19.07.2012 MANAGEMENT LLP, reg. nr. OC361239, konts -40 100.00
FT12213692331501, ieksbankas maksajums, nr. 17, PANAROOM ,
FT12213900310160, komisija par maksajumu, parskaitijumifsumma
31 .07.2012 -1.23
152800.00 USO no 31/07/2012
FT12213900310160, ieksbankas maksajums, nr. 19, ·ELMINGTON
31.07.2012 LIMITED, reg. nr. 7093260, konts LV86AIZK0000010;322814, -1 52 800 .00
nononHeHi,,e ccieTa ·
FT12214310751385, ieksbankas maksajums, n2 18, PANAROOM

LV67 AIZK0000010347503, nononHeHi,,e c::ie.r a
FT12214871464736, komisija par maks,ajumu, parskaitijuma summa
01.08.2012 -1.23
250000.00 USO no 01/08/2012 '
-
01.08.2012 CORP., reg . nr. 570266/1144143, konts LV44AIZK0001140095180, -250 000.00
I IUl1v.1 ,,_, .• _. ... , ... d ·.•
Balance b/fwd USO 363 .77 {disregarded according
FT12226617324161, ieksban~as maksajums, nr. 32, ELMINGTON lo the tracing methodology)
13.08.2012 LIMITED, reg. nr. 7093260:konts LV86AIZK0000010322814, +493 000.00
nononHeHi,,e ccieTa
r- 11LLLtiti I f,hJUUOL, 1!1KSDanKaS maKSaJums, nr. ILLO, 1 UIVI I Ul'l

13.08.2012 TRADE CORP., reg .·qr. 570266/1144143, konts +222 600.00
LV44AIZK000 114Q095180, nononHeHi,,e cciera
FT1222640719t()61, ieksbankas maksajums, nr. 33, ELMINGTON
13.08.2012 LIMITED, reg.,nr. 7093260, konts LV86AIZK0000010322814, +147 500.00
nononHeHi,,e .ccieTa
- - ---- --
Balance b/fwd USO 863,463 .77
-•
FT12226570B78011, komisija par maksajumu, parskaitiJuma summa
13.08.2012 -1 .23
86270_0,Q0 USO no 13/08/2012
FT12226570878011, ieksbankas maksajums, rir.-22, HARROGATE
13.08.2012 CONSULTING LP, reg. nr. 9384, konts LV24AIZK0000010347501, -862 700.00
nci'rionHeHi,,e cciera
'FT12228083560013, valotas konvertacija, nr. 25, 500.00 USO=>
15.08.2012 -500.00
· 402.03 EUR, kurss 1.2437
FT12234130100828, ieksbankas maksajums, nr. 561, PARSE LOT
21 .08.2012 LTD., reg . nr. 5940320, konts LV38AIZK0001140081126, nononHeHi,,e +13 000.00
cciera
21.08.~p12 TRADE CORP., reg . nr. 570266/1144143, konts +14 000.00
LV44AIZK0001140095180, nononHeHi,,e cciera
21.08.2012 -1.23
27000.00 USO no 21/08/2012
ABLV Bank, AS I Registration No. 50003149401 I SWIFT: AIZK LV 22

4.3.3 Example 1, Transaction 3 - Transfer of funds received Unitrade

Association Ltd (ABLV) to Olga Bondarciuc (UB)
Statement details
Bank ABLV
Account holder Harrogate Consulting LP
registration
Transaction details
Crediting amount USO 862,700 .00
Credit from Unitrade Association Ltd (ABLV)
Description (as per statement) nono11HeH111e c4eTa

Debit amount USO 862,050.00
Debit to Olga Bondarciuc (UB)
Description (as per statement) Payment according Loan Agreement from 13.08 .12
Basis of trace
Additional comments USO 862,050 is within +/-1% of USO 862,700
Therefore , the trace was treated as an exact match according to the

funds tracing methodology.
Figure 6: Tra nsfer of fun ds from Unilrade Associa tion Ltd lo Olga Bondarciuc
_ _ _ _ 13/08/ 20 12 _ _ __ ____ 13jOSi 20 13 - - -w

USO 862,700 E::"' USO 862,050
Unitr,;de Associa tion Ltd Harrooate Consultino LP Oloa Bondarciuc
(ABL\fj - (A.B L\/) - - (US)

Example 1, Transaction 3 USD account cover page
Harrogate Consulting LP ABLV account extract (USO)
Harrogate Consulting LP (ABLV) to Olaa Bondarciuc (Unibank) - USO 0.9 million
ABLV Bank, AS Tel: +371 6777 522l!
www.ablv.com
Kanta parskats
No 26.01.2012 ITdz 15.06.2015
Kanta ipasnieks HARROGATE CONSULTING LP

Reg . Nr./ Pers. kods 9384
Adrese DUKE ST. 43, EDINBURGH, SCOTLAND, EH6 8HH, UNITED
KINGDOM (GREAT BRITAIN) , .
Nore~inu konta Nr. LV24 AIZK 0000 0103 4750 ,1 .
Valuta USD
Sakuma atlikums +0 .00 Debeta apgrozTjum s..' ...• -25 025 58 1.01
Beigu atlikums +0.00 KredTta apgrozi]url)s:-- +25 025 581.01
(t.sk. nakotne pieejamas summas) (t.sk. nakotne pi 7_ej~mas summas)
Darijuma
datums/
FT12226570878011, ieksbankas maksajums, nr. 22, U~ITRADE

13.08.2012 ASSOCIATION LTD., reg. nr. 100103, konts LV63AIZK0000010347478, +862 700.00
nonOJlHBHlole C"IBTa
FT12226012835501, ieksbankas maksajums, kqmisija par konta
13.08.2012 -373.41
atversanu, 300.00 EUR=> 373.41 USD, kurss f2447
FT12226010107389, komisija par maksaju_mu, parskai!Tjuma summa
13.08.2012 -80.00
862050.00 USD no 13/08/2012
FT12226010107389, izejosais maksajums, nr. 1, BONDARCIUC OLGA,
13.08.2012 -862 050.00
konts 280608561395840, OUR, ~ayment according Loan Agreement
fr om 13.08.12
FT12226596430124, ieksbankas maksajums, KOMv1CCv151 3A
13.08.2012 Bbl.QAL!Y no,QTBEP)K.QEHf'l5'13A nnATE)l< FT12226010107389 -3 .73
862050.00 USD OT 13/08/2012, 3.00 EUR=> 3.73 USD, kurss 1.2433
31.08.2012 1378295.ABLV.CURR}ANTH.FEE.20120831, komisija par konta
-25.46
FT122519823105:59, 'ienakosais maksajums, nr. FTS 1209074696400,
BC UNIBANK SA ~5. BANULESCU BODON! STR., CHISINAU,
07.09.2012 MOLDOVA, JOINT STOCK COMMERCIAL BANK UNIBANK +20 463.30
(JSCUMD2XXXX), konts 280608561395840, SHA, RETURN FUNDS
ACCORDIN'f' CONTR. 17/06 BNY CUST RRN - FTS1209074696400
FT12254100739401, komisija par maksajumu, parskaitTjuma sum ma
10.09.2012 -1.26
20465 ..0Ci'USD no 10/09/2012
FTl;?:254200739401, ieksbankas maksajums, nr. 2, UNITRADE
10.09.2012 ASSOCIATION LTD., reg . nr. 100103, konts LV63AIZK0000010347478, -20 465.00
nononHeH1o1e CYeTa
-25.94
LUPOV VEACESLAV REPUBLICA MOLDOVA, CHISINAU,
12.10.2012 RENASTERII, 14-9, ALEF-BANK (ALEFRUMMXXX), konts +4 500 000.00
40820840100000133202, OUR, PAYMENT BY REAL ESTATE
PURCHASE AND SALE CONTRACT DD 05/10/2012
12.1.0'.2012 -1 .29
2500000.00 USO no 12/10/2012
Privileged and confidenUal 131 1/4
ABLV Bank, AS I Registration No. 50003149401 / SWIFT: AIZK LV 22

4.4 Example 2
Example 2 shows a trace of a portion of loan funds issued by Moldinconbank to SC Dufremol SRL
on 28/11/2012 to Olga Bondarciuc's UB (account number 279428560011840). Tracing identified a
payment of USO 224,000 to this account on 28 November 2012. This amount can be wholly traced
back to proceeds of the loan issued to SC Dufremol SRL. The funds were transferred from SC
Dufremol SRL's loan account, to SC Dufremol SRL's USO account, and through 3 ABLV accounts
prior being transferred to Olga Bondarciuc, all on the same date, 28 November 2012. On the same
date and from the same source of funds, Harrogate Consulting LP also made transfers to the UB
accounts of Rita Tvic and Vladimir Novosadiuc who both acquired shares in UB on 17 August 2012,
the same date as Bondarciuc.
The funds transited the following 4 accounts, all on the same date (28 November 2012), prior to
being transferred to Bondarciuc's bank account:
• SC Dufremol SRL, Moldinconbank (Moldova, account number
MD18ML000000000142170964)
• Hanlay Solutions LLP, ABLV (Latvia, account number LV54AIZK0000010356467)
• Unitrade Association Ltd, ABLV (Latvia, account number LV63IZK0000010347478)
• Harrogate Consulting LP, ABLV (Latvia, account number LV24AIZK0000010347501)
The purpose of the loan according to the bank statement description was the purchase of alcoholic
beverages. Kroll has traced the loan payment through the above accounts in ABLV. A part of the
amount is then used to make the payment to Bondarciuc, with the description on the bank statement
indicating that the payment was for a loan repayment. Therefore, the purpose of the transaction
detail (as per the bank statements) does not appear to be consistent with the use of funds.
The Moldindconbank loan granted to SC Dufremol Sri was repaid on 8 August 2013 with funds
traced back to funds received from BEM shareholder Sisteme lnformationale Integrate ("SIi"),
detailed in Figure 3. The funds were part of a USO 50.0 million transfer made to SSI from an
account at Gazprombank in the name of Regional Naya Finansovaya, described further in Section
11 of the Detailed Report. These funds were part of a circular flow of funds between BEM accounts,
Core Laundering Accounts and Gazprombank accounts, potentially used to increase the liquid
assets held by BEM. The repayment of the Moldindconbank loan funds used to pay Olga
Bondarciuc was therefore connected to the suspected fraudulent loans at the Three Moldovan
Banks.

Figure 7: Repayment of loan funds used in Example 2
S:!~1;:rne !nfc,rr:-i.:~onal'! I rrt~r::r;

(9CM)
2371 eccc1..1r;i
07/08/2013
USO ~.200,0GO
0.2!08/2013
f.. . . U,D ;o, 000,COO
······~--- 1
0Z/GB.'2013 00i03/20B ___..,. _ 0(?/08/2013 _. 08108120!3 a::....:I
USD ;o,OGD,000 •·• - uso ~.200.000 USD 9.200,0D0 - - -usD 9~s.sro______..
~~cf--i:,r.!!l N=,yc Fln.:r,~-¢'°'i·rc1 ~~~me !;c1r,rm;ti::;;i.a 1i::- Ink;r3ie Arrrr-Ed!l€ ~ 1r.c!;~ ~rvlcE!i .. i=1L'~ Openrll•:>.'1!:. Sr.,,! Union LP
- {C--czoro.r,::,:~!() ( 3:'.:Ml (~.SLVJ
___ ,,,.,.··
_/_.,... .. { ASLVl . 1· ,
t AS1 V'
222•i Et:COL;r,t_
OB/03/2013 I 08/06,'20!3
uso7s,soo
_yso-~,s21,eM
C'S/08/~013
u--o
~ ••1. ,.I
1 90Q 1 -0
.,,,..,,,.,.,,,.
, ...,,.,....
AIIJ:l~Corr.
(Molj injc~nt,ank) USO
P=:leroom t-1:nc~Em'!n: Eden AJlicnc~ LP
iABlVJ
/
(AS LVJ
OOiQS/1013
I
oa/oa/2013 U5D S95,800 --:,. MDL l2.5€A,1B5
USO 1,909,!70
)I
!
5C thJfr11n·;eJ SR:L
(M.')!t:iln.:i,:~nb-:mk) ti.lutu::; Corr,
(USO) (Moldlndi:r.t-ank) • MC1L
0Bi08i2013
I
03/(13/2013
IJ SD ~,053/126 1,909,170 __ .,. MDL 2,:,osz,.-;51
+
OS/OB/2013
MOL H,36-1,153
(~~~~:::~;i\~---,. . ·- - -~. . ......
.0S/00:' 2013
MDL 2-·~.0;2.-t51
05/ 05/2013 .. ··-..............
MDL 4~. 250.975 ....
_ C:6:'0e:;~1oii i1'~it:~~~ri26-,.. y .. i
0~:/DB/2013
._,. . ___ MDL 57 500.,000______.. .. .,.
1
08/03/ 2:DD
Irrfcton<o-rn Jnfotr;,n-Com MDL 6. 966,351 SC Dutrernol ~rl SC Dufr!:-mol Srl
(~•'li:tldfr,Oi:onbcn<, • EUrt ( Mtidi!'\Ccndb-3nk) Lo;!n Account USD
{Moldinc,:,r,banl<) (t·1?1dinc.,nb-an l< )

Evidence Paci< - Funds traced to Olga Bondarciuc: Example 2
4.4.1 Example 2, Transaction 1 - Currency conversion of loan proceeds - MDL

75 million to USD 6 million
Statement details
Bank Moldindconbank
Account holder SC Dufremol Sri (Loan account)
registration
Account number MD 18ML000000000 142170964
Transaction details
Credit from Loan proceeds (Moldindconbank)
Description (as per statement) None
Summary description None

Debit to SC Dufremol Sri (Moldindconbank - USO account)
Description (as per statement) Cumparare valute p-u bautura alcoolice conf contr f/nr din
16.11.12 invoice f/nr din 16.11.12
Summary description Purchase of alcoholic beverages
Basis of trace
Additional comments MDL 75 million converted to USO 6 million
Figure 8: Release of loan funds from /l//oldindconbank to SC Dufremol Sri and conversion to USO
28/ ll/ 2012 28/ 11/ 20 12

/ ~ MDL 75,000,000 USO 6,000,000
SC Dufremol Sri SC Dufremol Srl SC Dufremol Sri
Loan account l 42 170964/MDL Loan A.ccount 1421709641~VIDL USO
(Moldindconbank) · (Moldind conbank) {Moldinconbank)

SC Dufremol Sri Moldindconbank loan statement extract (MDL)
Moldindconbank loan proceeds to SC Dufremol Sri (Moldindconbank) - MDL 75 million converted to USO 6 million
Extras ul d in contul: 142170964/MDL
Denumirea: SC
11
Dufremol" Valuta: MDL
SRL
Clientul: SC
"Dufremol" Codul fiscal: 1.0026E+12
SRL
Deschis: 27/11/2012
MD18MLOOOO
IBAN: 00000142170
964
Inchis: 08/09/2013
~ ~ Codul Contul
Contul Beneficiar Desti nat ia
Date document Debit Cred it documentulu doc ument beneflpiat cod fil. Repeta pentru perioada:
co resp . / plati t or pla t ii :
u l ui ! .!d!!!l itorului
Sold initial 0 De la : ~ - i;, I 11/20 ?

', ~ - -:1/UO/LU .-.
Cum pa rare
valute p-u
28/11/2012
2251709570/
USO
61044933 75,000,000.00
60 2251709570/
MDL
SC
"Dufremol"
SRL
09
bautura
MOLDMD2X3 alcoolice conf
contr f/nr din
Pina la: ..
16.11.12
invoice f/nr
din 16.11.12
CUMPARARE
A VALUTEI P-
U BAUTURA
ALCOOUCE
SC
2251709570/ 60 2251709570/ MOLDMD2X3 CONF CONTR
29/11/2012 611 23031 12,500,000.00 "Dufremol" Alte optiuni:
USO MDL 09 F/NR DIN
SRL
16.11.12
INVOICE
F/NR
16.11.12
08/08/2013
2251709570/
MDL
71269354 87,500,000.00
2251709570/
MDL .. ~chivalentul
Rulaje 87,500,000.00 87,500,000.00 Obtine j

Sold final 0
l .
-Uptltmnl · tipar:
• umentele primare
Imprima
f"i"ort creat la data de 15:27 Ultima operatiune in cont la data de 08/08/2013
~ .I

4.4.2 Example 2, Transaction 2 - Transfer of loan proceeds to Hanlay

Solutions LLP (ABLV) - USD 6 million
Statement details
Bank Moldindconbank
Account holder SC Dufremol Sri
registration
Account number MD79ML000000002251709570
Transaction details
Credit from Loan proceeds (Moldindconbank)
Description (as per statement) Cumparare valute p-u bautura alcoolice conf contr f/nr din
16.11 .12 invoicef/nrdin 16.11 .12

Debit to Hanlay Solutions LLP (ABLV)
Description (as per statement) Plata in avans pentru bautura alcoolice conf contr f/nr din
16.11.12,invoice f/nr din 16.11.12
Basis of trace
Additional comments
Figure 9: Transfer of funds from SC Dufremol Sri to /-1anlay Solutions LLP
~ il - - - 2 8/ 11/ 2012 - 6,000,000-----+ lallril liif - - - 2 6/ 1.1/ 20 12 - 6,000,000--~::::::::

SC Dufi-emol Sri SC Oufi-emol Sd Hanlay Solutions LLP
Loan Account USO (AB LV)
Moldinconbank) Moldinconbank

SC Dufremol Sri Moldindconbank statement extract (MDL)
Moldindconbank loan proceeds to SC Dufremol Sri (Moldindconbank) - MDL 75 million
Extrasul din contul : 2251709570/USD
Denumirea: SC
"Dufremol" Valuta: USO
SRL
Clientul: SC
"Dufremol" Codul fiscal: 1002600042306
SRL
Deschis: 15/11/2010
MD79MLOOOO
IBAN: 00002251709
570
-Nr.
Date document Debit Credit -Nr. Benefi ciar/
cod fil.
Destinatia
documentu lui 12 latito r 12lat ii :
ului
-_,;J
Sold initial 0.00
Plata in avans --
pentru
Hanlay
bautura
Solutions
alcoolice conf
28/11/2012 61015 584 6,000,000.00 3 LLP,Birmingh 280101325
contr f/nr din
am, United
16.11.12,invo
Kingdom
ice f/nr din
16.11.12
Cumparare
valute p-u
bautura
SC
MOLDMD2X3 alcoolice conf
28/11/2012 61044933 6,000,000.00 "Dufremol"
09 contr f/nr din
SRL
16.11.12
invoice f/nr
din 16.11.12
Privileged and confiden tial 137

4.4.3 Example 2, Transaction 3 -Transfer of funds received from SC Dufremol

Sri (Moldindconbank) to Unitrade Association Ltd (ABLV) - USD 6 million
Statement details
Bank ABLV
Account holder Hanlay Solutions LLP
registration
Transaction details
Credit from SC Dufremol Sri (Moldindconbank)
4243800333FC, SC'DUFREMOL' SRL MOLDOVA CHISINAU
TIGHINA 12 CF1002600042306, MOLDINDCONBANK
(MOLDMD2XXXX), kontsMD79ML000000002251709570, SHA,
/RFB/S1128103015584 PLATAIN AVANS PENTRU BAUTURA
ALCO OLICE CONF CONTR F NR DIN16.11.12 ,INVOICE F
NR
DIN 16.11.12

Debit to Unitrade Association Ltd (ABLV)
UNITRADEASSOCIATION LTD., reg. nr.100103, konts
LV63AIZK0000010347478,nononHeHl/le CYeTa
Summary description Replenishment of funds
Basis of trace
Additional comments USO 6,000,200 is within +/-1% of USO 6,000,000

Figure 10: Transfer offunds received from SC Dufremol Sri lo Unitrade Association Ud
.,.
C'.111
· - - - 2 8/• 11120
J 12 ·6,000,0 0 0 ~-_...,
- - - - 2 8 ;• 11 I 2012 ·6,000,201)~ -
SC Dufremol Sri Hanlay Solutions LLP Uniirade Association Ltd
USO (A.Bl\/) (AB LV)
·Moldinconbank'

Example 2, Transaction 3 USD account extract - page 1/21
Hanlay Solutions LLP ABLV statement extract (USO)
Transfer from Hanlay Solutions LLP (ABLV) to Unitrade Association Ltd (ABLV) - USO 6 million
Kanta parskats
No 04.09.2012 lidz 02.04.2014
Konta ipasnieks HANLAY SOLUTIONS LLP

Reg. Nr./ Pers. kods OC376709
Adrese 45 NEWHALL STREET CORNWALL BUILDINGS - SUITE 211,
BIRMINGHAM, UNITED KINGPOM (GREAT BRITAIN)
Nore~inu konta Nr. LV54 AIZK 0000 0103 5646 ,7 .
,.-·.
Valuta USD
Sakuma atlikums +0.00 De beta apgrozijums .. ····. -31 162 900.00
Beigu atlikums +0 .00 Kredita apgrozijun;i~' · +31 162 900.00
DarTjuma
datums/
FT12283766519226, ienakosais maksajums, nr. FTS121:0090137600,

(R)DUFREMOL SC SRL STR.TIGHINA, 12, CHISINAU, MOLDOVA, BC
BANCA SOCIALA SA (BSOCMD2XXXX), konts 22?H03037761, SHA,
09.10.2012 +2 363 500.00
C.F/N DD 08.10.2012 INV.F/N DD 08.10.2012 AVANS P/U
PARFUMERIE,COS METICE SI ACCESORII BN'.)' CUST RRN -
FTS1210090137600 '
FT12283347278401, komisija par maksajui:nu, parskaitijuma summa

09.10.2012 -1.30
2363000.00 USO no 09/10/2012 \
FT1228334 7278401, ieksbankas maksajums, nr. 1, UNITRADE
09.10.2012 ASSOCIATION LTD., reg. nr. 100103,)<onts LV63AIZK0000010347478, -2 363 000.00
nonm1HeHv1e c4era
31 .10.2012 1540416.ABLV.CURR .MNTH .FEE.20121031, komisija par lmnta
-26.23
FT12333229356802, ienak6sais maksajums, nr. 4243800333FC, SC
'DUFREMOL' SRL MOLDOVA CHISINAU TIGHINA 12 CF
1002600042306, MOLOINDCONBANK (MOLDMD2XXXX), konts
28.11.2012 +6 000 000.00
MD79ML000000002251709570, SHA, /RFB/S1128103015584 PLATA
IN AVANS PENTRU BAUTURAALCO OLICE CONF CONTR F NR DIN
16.11.12 ,INVOICE:F NR DIN 16.11 .12
FT123332837.17078, komisija par maksajumu, parskaitijuma summa
28.11.2012 -1.30
6000200.00.,l )SD no 28/11/2012
FT12333:?_ey3717078, ieksbankas mal<sajums, nr. 2, UNITRADE
28.11.2012 ASSOC,I.ATION LTD., reg. nr.100103, konts LV63AIZK0000010347478, -6 000 200.00
nonoJjHeHv1e c4era
FUi334404777305, ienakosais maksajums, nr. 6169300334FC,
01.:JFREMOL SRL STR.TIGHINA, 12, CHISINAU, MOLDOVA, JOINT
29.11.2012 +2 480 000.00
'·222498560887840, SHA, /RFB/JELEZ2911175019 PREPMNT FOR
. ALCOHOLIC DRINKS CONTR. W N DD 26.11.2012, INV. W N DD
26.11.2012
\ FT12335450367020, ienakosais maksajums, nr. 6393400334FC, SC
'DUFREMOL' SRL MOLDOVA CHISINAU TIGHINA 12 CF
1002600042306, MOLDINDCONBANK (MOLDMD2XXXX), konts
30.11.2012 '•: +1 000 000.00
MD79ML000000002251709570, SHA, /RFB/S1129103123139 PLATA
IN AVANS PENTRU BAUTURAALCO OLICE CONF CONTR F NR DIN
16.11 .12, INVOICE F NR DIN 16.11.12

4.4.4 Example 2, Transaction 4-Transfer of funds received from Han lay

Solutions LP (ABLV) to various ABLV accounts
Statement details
Bank ABLV
Account holder Unitrade Association Ltd
Country of company Seychelles
registration
Transaction details

Credit from Hanlay Solutions LLP (ABLV)
HANLAYSOLUTIONS LLP, reg. nr. OC376709,
konts
LV54AIZK0000010356467,nononHeHvte CYeTa
Debit transaction date 28/1112012

Debit to Harrogate Consulting LP (ABLV)
HARROGATECONSULTING LP, reg. nr. 9384,
konts
LV24AIZK0000010347501,nononHeHvte CYeTa
Basis of trace
Basis of trace FIFO
Additional comments Balance b/fwd immediately before the incoming transfer of USO
6,000,000 was USO 165.77 (disregarded as nil according to the
funds tracing methodology) . The USO 6,000,200 was
transferred onwards as follows:
USO 2,800,100 paid to Algora LLP (ABLV) - not traced further for
USO 1,000,100 paid to Zonitech Properties Limited (ABLV) - not
traced further for the purposes of this example
USO 683,600 paid to Harwood United LLP (ABVL) - not traced
further for the purposes of this example
[mo-=sze:200 Bfild..tqJ:iarrQQate.-Cpnsulting LP.,(~BL Y) - amount
lfracecLon.tor..the. purp_oses..of.this.exam~
USO 234,900 paid to Rosslyn Trade LP (ABLV) - not traced
USO 455,600 paid to La Costa Trade LLP (ABLV) - not traced
Privileged and confiden6al 140

USO 146,500 attributed to USD 677,000 paid to Zonitech

Properties Limited (ABLV) - not traced further for the purposes
of this example
Figure ·t 1: Transfer of funds received from Han lay Solutions LP to various accounts
/ 9 ~.Igora LLP
// (A6 LI/)
/
28j!l[2G 12
USD 2,8GQ, 100
/
/
/
/
/
/ 28/ ll/2012 ,,;,Zonitech Properbes Limited
// USD l,00~100_,. (~BL\/)
/ / ----
_,,.,-28ill/2012
/ _,,.,.,,,. USD 677,000
/ _,,.,.,,,.
/ .,,,.,,..,----
/ /
/
/
.,,-, ,,..,----
- - - - 2Sf lli20!2 _ _ _ c:.J __,,, 28/ 11/ 2•)l2 _ _ _ _ _ _ _ _ _
USD6,000,200 -=.--, -...-....._......._ US0679,ZOO ...-
Hanlay SohJtions LL? Unitrade Association Ltd -... -.... --. _ Harrogate ConsiJlting LP
(-"BLV) (AELV) ', --. ...... ___ (AB LV)
'- '- ---28/11/201 2
,
' ' ,' us,:>-6in:EJJO--
-.....__
--➔
' '
"-.
'
' ' 28/ ll/2012 Hamo~d Urited LLP
"-.
"' USD 234,900
-,
(ABLV)
'28/ll/ 2012
USD 455,6,J,J
'
', " - ,
,
"' ~
"' Ros~111 Trade LP
' ''
(AEI/L)
'" '::!.
La Costa Trade LLP

(ASL\/)

ABLV Bank, AS Tel: +371 6777 5222
www.ablv.com
Konta parskats
No 27.01.2012 lidz 15.06.2015
Konta ipasnieks UNITRADE ASSOCIATION LTD. .

Reg. Nr./ Pers. kods 1001m r
Adrese 103 SHAM PENG TONG PLAZA,, VICTORIA.MAHE, SEYCHELLES
Nore~inu konta Nr. LV63 AIZK 0000 0103 4747 If

Valiita USD
Sakuma atlikums +0 .00 Debeta apg rozTj ums r, · -153 863 883.28
Beigu atlikums +0.00 Kredita apgrozijums · +153 863 883 .28
(t.sk. nakotne pieejamas summas) (t.sk. nakotne pi~{jamas summas)
Darijuma
datums/
FT12144906342753, ieksbankas maksajums, nr. 5, PAN.ii.ROOM

23.05.2012 MANAGEMENT LLP, reg . nr. OC361239, konts +649 800.00
LV67 AIZK0000010347503, nono11HeHl'1e C'-leTa
FT12144906363244, komisija par maksajumu, p,arskaitTjuma summa
23.05.2012 -1.28
649500.00 USO no 23/05/2012 '
FT12144906363244, ieksbankas maksajum·s, nr. 2, TOMTON TRADE
23.05.2012 CORP., reg . nr. 570266/1144143, konts LV44AIZK0001140095180, -649 500.00
nono11HeH1-ie c'-leTa ·
FT12145060081018, ieksbanl<as maksii°jums, nr. 1, HARWOOD
24.05.2012 UNITED LLP, reg . nr. SO303618, konts LV94AIZK0000010347502, +649 500.00
nono11HeH1-ie c'-leTa ··
FT12145060098060, komisija p~r maksajumu, parskaitijuma summa

24.05.2012 -1 .27
649500.00 USO no 24/05/2012
~
FT12145060098060, iekspa'nkas maksajums, nr. 3, ZONITECH

24.05.2012 PROPERTIES LIMITED '. reg . nr. 94659, konts -649 500.00
LV91AIZK00000103201 93, nono11HeHl'1e C'-leTa
FT121506714416!32, ieksbankas maksajums, nr. 8, PANAROOM
LV67AIZK00009,10347503, nono11HeHl'1e c'-leTa
FT12150063~3-4541, l<omisija par maksajumu, parskaitTjuma sum ma
29.05.2012 -1.26
250000.00 U.SD no 29/05/2012
FT12150.063634541. ieksbankas maksajums, nr. 4, TOMTON TRADE
29.05.2012 CORP.',: reg . nr. 570266/1144143, konts LV44AIZK0001140095180, -250 000.00
noridriHeH1-ie c'-lern
fT1:2151501693704, komisija par maksajumu, parskaitijuma summa
30.05.2012 - '1.25
,85200.00 EUR no 30/05/2012
--
31.05.2012 . 1390511.ABLV.CURR.MNTH.FEE.20120531, komisija par konta
-2502
04 .06.2012 TRADE CORP., reg. nr. 570266/1144143, konts +101 200 .00
LV44AIZK0001140095180, nono11HeHl'1e C'-leTa
FT12156860180946, l<0misija par maksajumu, parskailijuma summa
04.06.201-2 -1.24
101200.00 USO no 04/06/2012

Example 2, Transaction 4 USD account extract page 6/44
l<onta pa rskats , konla Nr. LV63 AIZI< 0000 0103 4747 8 AB L V
Unitrade Association Ltd to Harrogate Consulting LP - USO 0.7 million
DarTjuma
datums/
FT12320083960184, ieksbankas maksajums, nr. 6, PONDMARSH

15.11.2012 LLP, reg . nr. OC362610, konts LV40AIZK0000010347504, nonor1HeH111e +2 199 200.00
CYeTa
15.11.2012 -1.27
2199200.00 USO no 15/11/2012
-
15.11.2012 CORP., reg. nr. 570266/1144143, konts LV44AIZK0001140095180, -2 199 200.06
nononHeH111e cYern
16.11.2012 PROPERTIES LIMITED, reg. nr. 94659, konts +5 000.00
LV91AIZK0000010320493, nonOJlH8Hille CYeTa
16.11.2012 -1.27
5000.00 USO no 16/11/2012
-
FT12321450546787, ieksbankas maksajums, nr. 85, IT-LOG
16.11 .2012 ALLIANCE LLP, reg . nr. OC369983, konts LV83AIZK0000010347506, -5 000.00
nononHeH111e cYern
21.11.2012 PROPERTIES LIMITED, reg. nr. 94659, konts +1 250 000.00
LV91AIZK0000010320493, nononHeH111e CYeTa
21.11.2012 -1 .28
1250000.00 USO no 21/11/2012 ' ·
FT12326051142100, ieksbankas maksajums, nr. 87, IT-LOG" ' ·
21.11.2012 ALLIANCE LLP, reg . nr. OC369983, konts LV83AIZK0000010347506, - 1 250 000.00
nononHeH111e cYeTa
26.11.2012 PROPERTIES LIMITED, reg. nr. 94659, konts . +5 000 .00
LV91AIZK0000010320493, nononHeHl!le CYeTa
FT12331105917109, komisija par maksajumu, p'arskai!Tjuma summa
26.11.2012 -1.29
5000.00 USO no 26/11/2012
FT12331105917109, ieksbankas maksajuit]s, nr. 88, IT-LOG Balance b/fwd : USO 165.77
26.11.2012 ALLIANCE LLP, reg . nr. OC369983, kon,ts' LV83AIZK0000010347506, -5 000.00 (disrega rded according to
nononHeH111e cYeTa the tracing methodology)
FT12333283717078, ieksbankas maksajums, nr. 2, HANLAY
28.11 .2012 SOLUTIONS LLP, reg . nr. OC3767p9, konts LV54AIZK0000010356467, +6 000 200.00
nononHeH111e cYern
FT12333046931062, komisija.par maksajumu, parskaitTjuma summa
28.11 .2012 -1.30
2800100 .00 USO no 28/11/2012
FT12333046931062, iek§b~nkas maksajums, nr. 89, ALGORA LLP,
28.11 .2012 reg . nr. OC376455, ko_nts' LV24AIZK0000010354388, nononHeH111e -2 800 100.00
cYeTa
28.11.2012
f:
FT1233304693551 komisija par maksajumu, parskaitTjuma sum ma
-130
1000100.00 USO
' !;
no 28/11/2012
FT12333046,935517, ieksbankas maksajums, nr. 90, ZONITECH
28.11.2012 PROPERTl~S LIMITED, reg. nr. 94659, konts -1000 100.00
LV91AIZK00b0010320493, nononHeH111e cYeTa
FT123_ 3 3776303675, komisija par maksajumu, parskaitTjuma summa
28.11.2012 -1.30
683600.00
, . USO no 28/11/2012
-
FT1·2333776303675, ieksbankas maksajums, nr. 91, HARWOOD
28.11.2012 lJNITED LLP, reg. nr. SO303618, konts LV94AIZK0000010347502, -683 600.00
'nononHeHl!le C4eTa
FT12333776308133, komisija par maksajumu, parskaitTjuma summa Balance b/fwd :USD

28.11.2012 -1.30
679200.00 USO no 28/11/2012 1,516,560.57
FT12333776308133, ieksbankas maksajums, nr. 92, HARROGATE

28.11 .2012 r CONSULTING LP, reg . nr. 9384, konts LV24AIZK0000010347501 , -679 200.00
nononHeH111e cYern
FT12333776311696, komisija par maksajumu , parskai!Tjuma summa
28.11 .2012 -130
234900 .00 USO no 28/11/2012

Example 2, Transaction 4 USO account extract page 7144
Konta parskats, konta Nr. LV63 AIZK 0000 0103 4747 8 AB LV
Unitrade Association Ltd to Harrogate Consulting LP - USO 0. 7 million

DarTjuma
datums/ Balance b/fwd: USO 837,359 .27
FT12333776311696, ieksbankas maksajums, nr. 93, ROSSLYN

28.11 .2012 TRADE LP, reg. nr. 10945, konts LV94AIZK0000010354389, -234 900.00
nononHeH11e c4eTa
--
28.11 .2012 -1.30
455600.00 USD no 28/11/2012
FT12333776316149 , ieksbankas maksajums, nr. 94, LA COSTA
28.11.2012 TRADE LLP, reg. nr. OC367341, konts LV38AIZK0000010347540, -455 600.00 .
nononHeH11e c4eTa
Balance b/fwd: USD 146,857.97
FT12334679577345, ieksbankas maksajums, nr. 8, PONDMARSH
29.11 .2012 LLP, reg. nr. OC362610, konts LV40AIZK0000010347504, nononHeH11e +984 000.00
C4eTa
29.11.2012 -1.29
677000.00 USD no 29/11/2012
29.11 .2012 PROPERTIES LIMITED, reg. nr. 94659, konts -677 000 .00
LV91AIZK0000010320493, nononHeH11e C4eTa
FT12334717420011 , komisija par maksajumu, parskaifijuma summa
29.11.2012 -1 .29
306000.00 USD no_29/11/2012
---
FT12334717420011 , ieksbankas maksajums, nr. 96 , TOMTON TRf:IZiE
29.11 .2012 CORP., reg . nr. 570266/1144143, konts LV44AIZK0001140095180i .' -306 000 .00
nononHeH11e c4era ",
FT12334717477134, komisija par maksajumu, parskaitTjuma ·summa

29.11 .2012 - 1.29
70700.00 USO no 29/11/2012
FT12334717477134, ieksbankas maksajums, nr. 97, TQ'MTON TRADE
29.11 .2012 CORP., reg. nr. 570266/1144143, konts LV44AIZK0001 1'40095180, -70 700.00
nononHeH11e c4era ·
FT12334057040957 , komisija par maksajumu, parskaitTjuma summa
29.11.2012 -1 .29
30000 .00 USO no 29/11/2012 ,l "-
-
29.11.2012 PROPERTIES LIMITED, reg. nr. 94659, konts -30 000.00
LV91AIZK0000010320493, nononHeH11e c4eTa
FT12335492210868, ieksbankas maksafums, nr. 3, HANLAY
30.11 .2012 SOLUTIONS LLP, reg . nr. OC376709~konts LV54AIZK0000010356467, +2 480 000 .00
nononHeH11e c4era ,-:::~ ·
;.
FT12335180169320, ieksbankalimaksajums, nr. 10, PONDMARSH
30.11.2012 LLP, reg. nr. OC362610, konts._ LV40AIZK0000010347504, nononHeH11e +1 111 900 .00
C4eTa ·z.
FT12335180169400, koIT]1sija par maksajumu, parskaitijuma summa
30.11 .2012 -1.29
243200.00 USD no 30/1.1/2012
FT1233518016940Q,''ieksbankas maksajums, nr. 100, LA COSTA
30.11 .2012 TRADE LLP, reg. nr.'OC367341, konts LV38AIZK0000010347540, -243 200 .00
nononHeH11e c4era
·u
FT12335180J69490, komisija par maksajumu, parskaitTjuma summa
30.11.2012 -1.29
243700.00 [),SD no 30/11/2012
FT12335~-80169490, ieksbankas maksajums, nr. 102, PANAROOM
30.11.2012 MANA(3EMENT LLP, reg . nr. OC361239, konts -243 700 .00
LV6!i>.iZK0000010347503 , nononHeH11e c4era
f=T-1 '2335492206393, komisija par maksajumu, parskaitTjuma summa
30.11.2012 -1 .29
. 244000.00 USO no 30/11/2012
· FT12335492206393, ieksbankas maksajums, nr. 99, HARWOOD
30.11.2012 UNITED LLP, reg. nr. S0303618, konts LV94AIZK0000010347502, -244 000.00
nononHeH11e c4era
30.11 .2012 /'' -1.29
243600.00 USO no 30/11/2012
FT12335492206395, ieksbankas maksajums, nr. 101 , FAIRMAC LLP,
30.11 .2012 reg. nr. OC366740, konts LV13AIZK0000010347505, nononHeH11e -243 600.00
C4eTa

4.4.5 Example 2, Transaction 5 - Transfer of funds received from Unitrade

Association Ltd (ABLV) to three UB shareholders (Olga Bondarciuc, Vladimir
Novosadiuc and Rita Tvic)
Statement details
Bank ABLV
Account holder Harrogate Consulting LP
registration
Transaction details
Credit transaction date 28111 /2012

Crediting amount 679,200 .00
Credit from Unitrade Association Ltd (ABLV)
UNITRADE ASSOCIATION LTD., reg. nr. 100103, konts
LV63AIZK0000010347478, fflTeiaiea ri-<-aoa
Summary description

Debit to Olga Bondarciuc (UB)
Description (as per statement) FT12333150049094, izejosais maksajums, nr. 8,
BONDARCIUC OLGA, JOINT STOCK COMMERCIAL BANK
UB (JSCUMD2XXXX), konts 279428560011840, OUR,
Payment according Loan Agreement fr om 13.08.12 and
additional agreement of14.11.12
Summary description Payment according to loan agreement
Basis of trace
Basis of trace FIFO
Additional comments Balance b/fwd: USO 509.33 immediately prior to the credit of USO
679,200. The credit of USO 679,200 was transferred onwards as
follows:
cY§P m,0Q0 paidto-Olga Bondarciuc (U~ ) ~ amount traced to

'/)eneficiary
USO 227,000 paid to Vladimir Novosadiuc (UB) - not traced
USO 227,900 paid to Rita Tvic (UB)- not traced further for the
Figure on next page
Pri vileged and confidentjal 145

Figure 12: Transfer of funds received from Unitrade Association Ltd to various UB shareholders
:JI
Vladimir Novosadiuc
(UB)
,:;t
/
/
28/1 1/ 20 12
USD 227,000
/
/
/
_ _ _ _ 28/ 11/ 20 12 --:,>-- - - - 28/ 11/ 20 12 ------:l'- ... i.ji
USD 679,200 -=:I USD 224,000
Unitrade Association Ltd Harrooate Consulting LP Olaa Bondarduc
(AB LV) - (ABLI/) - - {U B)
""
" 28/ 11/ 20 12
USD 227,000
"" ~
l,jJ
RitaTvic
(UB)
Pri1nleged and confidential 146

Example 2, Transaction 5 USO account extract page 214
Harrogate Consulting LP ABLV statement extract (USO)
Transfer from Harrogate Consulting LP (ABLV) to Olga Bondarciuc (Unibank) - USO 0.2 million A B Lv
Darijuma
datums I
12.10.2012 ASSOCIATION LTD ., reg. nr.100103, konts LV63AIZK0000010347478, -2 500 000 00
nononHeHi,,e cYera
15.10.2012 -1.29
2000000.00 USO no 15/10/2012
FT12289681392097, ieks bankas maksajums, nr. 4, UNITRADE
15.10.2012 ASSOCIATION LTD., reg. nr. 100103, konts LV63AIZK0000010347478, -2 ooo 000 OD:
nononHeHi,,e cYera
FT12297090800428, ieksbankas maksajums, ABLV BANK, AS, reg . nr.
23 .10.2012 50003149401, konts PL52900, Return 13.08.Commission for account +373.41
opening Balance b/fwd : USO 509.33
FT12333776308133 , ieksbankas maksajums, nr. 92, UNITRADE
28 .11 .2012 ASSOCIATION LTD., reg. nr. 100103, konts LV63AIZK0000010347478, +679 200.00
nononHeHi,,e cyera

28.11.2012 -80.00
224000.00 USO no 28/11/2012
FT12333150049094, izejosais maksajums, nr. 8, BONDARCIUC OLGA, -.
28.11.2012 -224 000.00
konts 279428560011840, OUR, Payment according Loan Agreem~ntfr
om 13.08 .12 and additional agreement 0114.11 .12 ·
FT12333778606504, ieksbankas maksajums, KOMlllCClllfl 3A
28 .11.2012 Bbl)::IAYY nO)::ITBEP>K/:IEHlllfl 3A nnATE)K FT12333150049.094 -3.91
224000.00 USO OT 28/11/2012, 3.00 EUR=> 3.91 USO, l~ur~s 1.3033
FT12333800118718, komisija par maksajumu, parskaifijut.na sum ma
28.11.2012 -80.00
227000.00 USO no 28/11/2012 '
FT12333800118718, izejosais maksajums, nr. 9, Novosadiuc Vladimir,
28.11.2012 -227 000.00
konts 279428560011840, OUR, Payment according to Loan
Agreement of18.11 .12 '
FT12333150077686, komisija par maksajumu, parskaifijuma sum ma
28.11.2012 -80 .00
227900.00 USO no 28/11/2012 ..
FT12333150077686, izejosais maksajuriis, nr. 10, Tvic Rita , JOINT

STOCK COMMERCIAL BANK UNIB.A.NK (JSCUMD2XXXX), konts
28 .11.2012 -22 7 900.00
279428560011840, OUR, Payment.according to Loan Agreement of
21/11/12 .

28.11.2012 Bbl)::IAYY nO)::ITBEP)K/:\EHlllfl 3A nJlATE)K FT12333800118718 -3 .91
28 .11.2012 Bbl)::IAYY nO)::ITBEP>l{J:IEHlllfl 3A nnATE>l{ FT12333150077686 -3.91
227900.00 USO 07:28/11/2012, 3.00 EUR=> 3.91 USO, kurss 1.3033
21.12.2012 ASSOCIATIOI\! 1:.TD., reg . nr. 100103, konts LV63AIZK0000010347478, +5 200 100.00
nononHeHi,,e,, _,cYera
_
FT12356276250576, komisija par maksajumu, parskaifijuma sum ma

21.12.2012 -80.00
5200000.60 USO no 21/12/2012
FT123?6276250576, izejosais maksajums, nr. 11, Limited Liability
Cornp~my VICTORIA TRADE, METROBANK (MBNKRUMMXXX), konts
21.12.2012 -5 200 000 .00
40°7.02840400011052086, OUR, Return of advanced payment accordin
gto contract of 15.10.12
.. fT12356095103081, ieksbankas maksajums, KOMVICCVIR 3A
21 .12.2012 Bbl)::IAYY nO)::ITBEP>K/:IEHlllfl 3A nnATE)K FT12356276250576 -4.00
FT12362858237111, ienalmsais maksajums, nr. ASW24512/271212,
SRL 'GHERMIVALI' MOLDOVA CHISINAU TUGHINA 12
27 .12.2012· CF100360003g921, MOLDINDCONBANK (MOLDMD2XXXX), konts +5 756 580.00
MD31 ML000000002251509547, OUR, Plata in avans p-u mobila conf
co ntr f/nr din 21.12.12 invoice f/nr din 21 .12.12
FT12362400742190, kom isija par maksajumu, parskaitijuma summa
27.12.2012 -80.00
3700000.00 USO no 27/12/2012
Privi leg ed and confidential 147 2/4

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Evidence Packs - Funds

Privileged & Confidential

Privi leged and confidential

Privileged and confidential 2

Privileged and confidential

2 . Evidence Pack - Funds traced to llan Shor

2.2 Payments received by Mr Shor

Trace Date Account number Amount Amount Currency

2.2.1 Trace 1 - payment of USD 93,700

Figure 1: Summa ry of Exa mple 1

i. 7/Q.;; 2\Jt.1. M L7J(Ji!J21Jti:, • "" 25;04/ 2014 L J 25/ 04i2..J14 ~

2.2.2 Trace 2 - payment of EUR 119,720

Privi leged and confidential

A summary of the movement of funds is included in Figure 2 below:

Figure 2: Summary of Example 2

. 05/ 06 f2Ql~ n.'ti 05/ 06/20 14 05/06/20!4 --+ - - 10/06/20 !.4

2.2.3 Trace 3 - payment of EUR 7,583,000

A summary of the movement of funds is included in Figure 3:

Privi leged and confidential 6

Figure 3: Summary of Example 3

Privileged and oonfidential

Privi leged and confidential

These transactions are summarised in the figure below:

Privileged and confidential

Lcion acc:,unt 14 2270 30 788 27 Loar.acc~unt' 142210197835

A!trtus Cr.rn Sri Vtiximor--Com Srl

..,.. ______ ZY1GfZO i~ _ _ _ _ __

Privileged and confidential 10

2.3.1 Example 1, Transaction 1 - Transfer of loan proceeds from SC Dufremol

Debit transaction date 17/04/2014

Figure 5. Transfer from SC Dufremol Sri to Maltby Solutions LP

/ - - - - - 17/04/ 20 14 ------'➔ F.J : .:~ -- 17/04/ 20 14 ---3.>-

Privileged and confidential 11

Privileged and confidential 12

2.3.2 Example 1, Transaction 2 - Transfer of funds from SC Dufremol Sri

Debit transaction date 17/04/2014

EUR 2,400,000 received from SC Dufremol Sri - whole amount

Privileged and confi dential 13

Marketing Ltd; the remainder was paid out through other

17/04/20 14 17/04/ 2014

Privileged and confidential 14

ABLV Bank, AS Tel: +371 6777 5222

BANKING/ INVESTMENTS\ ADVISORY AB LV

Konta Tpasnieks MALTBY SOLUTIONS LP

FT13324601390224, ienakosais maksajums , nr. FAAS332309075400,

FT13325580810245, ieksbankas maksajums, nr. 6, BRANCH

FT14010838644324, k9misija par maksajumu, maksajuma summa

Privileged and confidential 15

ABLV Bank, AS/ Registration No. 50003149401 / SWIFT: AIZK LV 22

FT14114214565114, ie.ksbankas maksajums, nr. 950, BRANCH

Privileged and confidential 16

ABLV Bank, AS I Registration No. 50003149401 I SWIFT: AIZK LV 22

2.3.3 Example 1, Transaction 3 - Transfer of amount received from Maltby

Debit transaction date 25/04/2014

EUR 187,589 was transferred as part of a EUR 200,000 transfer

Pri vi leged and confidenti al 17

EUR 109,974 was converted to USO 151 ,500 - amount not

1/egwork [rnpe:< LP co/ Maltby(ABL\/)

Brand, Ma.-leting Ltd Kfassike u1t:ernati:mal Limited

Privileged and confidential 18

ABLV Bank, AS Tel: +371 6777 5222

BANKING/ INVESTMENTS\ ADVISORY AB LV