MAGISTRAT INKWIRENTI DR. AARON M. BUGEJA M.A. Law, LL.D. (melit) 20 ta' Lulju 2018 FL-ATTI TAL-INKJEST A EGRANTINC. Ossija jekk: l . Is-Sinjura Michelle Muscat allegatament hijiex 1-ultimate beneficial owner ta' E grant Inc.; 2. Jekk il-Prim Ministru jew membri tal-familja tieghu jew John Dalli, Keith Schembri u Conrad Mizzi ghandhomx kontijiet bankarji fil-Pilatus Bank; 3. Jekk kienux involuti f'xi transazzjonijiet finanzjarji suspettuzi fi hdan il-Pilatus Bank jew f'atti ta' korruzzjoni jew hasil ta' flus ma' persuni mill-Azerbaijan fil-Pilatus Bank. PROCES VERBAL 1 000002 L-Inkjesta Magisterjali Qabel xejn, fid-dawl ta' dak li sehh matul il-kors ta' din 1-inkjesta, inhasset il-htiega Ii ghandu jigi ccarat x'inhi inkjesta magisterjali u x'inhu 1-iskop principali warajha. Inkjesta magisterjali tinkludi u timporta fiha forma ta' "investigazzjoni", stharrig bl-ghinuna tal-esperti teknici biex: (a) qabel xejn jigi determinat il-fatt jew id-delitt allegat - ossija t-tiftix, kemm ikun possibbli, tal-verita storika - billi jigu mistharga u stabbiliti 1-effetti jew tracci li jkunu jezistu wara Ii jkun sehh il-fatt jew id-delitt. Ghalkemm it-test Malti tal-Kodici Kriminali fl- artikolu 546 jirreferi ghall-inkjesta magisterjali bhala il-"Prova talin genere", it-test Ingliz jirreferi ghaliha bhala "Investigation relating to the 'in genere"'. Ghalkemm in-nota fil-margini ma ghandhiex sahha legali, b'mod partikolari fit-test Ingliz, hija xorta wahda indikattiva tat-tifsira. (b) Stabbilita l-prova ingenere imbaghad, fil-kazijiet kongruwi, 1Magistrat Inkwirenti jghaddi biex jipprova jistabbilixxi l-prova in specie jew il-prova specifica. Din tkun diretta biex jigi mikxuf min ikun wettaq il-fatt jew id-delitt in kwistjoni biex b'hekk tkun tista' tigi ezercitata 1-azzjoni penali kontra tieghu jekk u meta jkun il-kaz. 2 ( 'r Il-prova specifika trid tigi stabbilita bil-mezz ta' dokumenti, xhieda, jew b' evidenza ohra, diretta jew indiretta skont ma jkun ilkaz. Skont il-gurisprudenza lokali, 1 il-Magistrat Inkwirenti, fil-kapacita personali professjonali tieghu, bhala parti integrali mir-rwol, funzjoni u setgha tieghu ta' Magistrat (b' differenza ta' meta jkun jippresjedi 1-Qorti ' tal-Magistrati f'kawza jew procediment kriminali) iwettaq dan kollu billi: (a) fil-kazijiet previsti mill-Ligi jinvestiga r-reatjew il-fatt rapportat lilu ( u/jew izomm access li 1-Ligi tipprevedi; (b) jaghmel ricerka ghall-verita' (storika, aktar milli wahda gudizzjarja) billi jigbor u jipprezerva 1-provi tal-in genere kollha, diretti jew indiretti, li jkunu jezistu u li 1-Magistrat jimexxielu jidentifika bhala pertinent ghall-fatt jew reat Ii jkun qieghed jinvestiga relattivi ghal dik in-notitia criminis li tkun giet raportata lilu; \ (c) biex wara li jkun gabar u prezerva dawn il-provi kollha identifikati ,. ( minnu u disponibbli fic-cirkostanzi, u cjoe jistabbilixxi jekk fuq bazi prima faciae jkunx hemm stabbilit 1-ezistenza ta' xi reat jew reati kriminalment rilevanti u persegwibbli u (d) f'kaz pozittiv jipprova jasal ghall-in specie, u cjoe jara jekk ikunx hemm sufficjenza probatorja prima faciae li - indipendentement mill-apprezzament tal-provi migbura u prizervati - tista' twassal Principalment dak deciz mill-Qorti tal-Appell Kriminali Superjuri fil-kawza Ir-Repubblika ta' Malta vs Jason Grima, tat-3 ta' Lulju 1997. 1 3 UUUUU4 biex tigi identifikata persuna Ii setghet wetqet dak jew dawk ir-reati kriminali stabiliti fl-inkjesta biex b'hekk tkun tista tigi mibdija 1azzjoni penali kontra taghha; (e) li fl-ahli.amett dak kollu li jkun irriskontra 1-Magistrat jigi migbur £'rapport imsejjah iI-Proces Verbal skont kif regolat mill-Ligi u dan il-Proces Verbal li jkollu sahli.a ta' prova f'Qorti kriminali u jista' jingieb b' evidenza fil-kors ta' kull procediment kriminali li jiskatta in bazi ghall-konkluzjonijiet milhuqa fih. Din il-funzjoni tal-Magistrat fil-vesti tieghu ta' Magistrat Inkwirenti issib diga 1-gheruq taghha lura ferm fis-snin u tirrifletti 1-posizzjoni legali kontenuta f' diversi Kodici ta' Procedura Penali ta' diversi Renji u Dukati Kontinentali. Lokalment, dan il-metodu ta' stharrig gudizzjarju kien diga jezisti, f'forma £tit differenti, fid-Diritto Municipale di Malta, Nuova Compilazione con Diverse Altre Costituzioni tal-1784, aktar komunement maghruf bhala I-Cadice de Rohan. Mill-Libra I, Capo III, Para. Vet seq ta' dan il-Codice de Rohan, wiehed jintebah li s-setghat u 1-funzjonijiet principali li ghandhom il-Magistrati Maltin tal-lum (kif regolati bil-Kodid Kriminali attwali) kienu jigu mwetqin mill-Imhallef maghruf bhala il-giudice Criminale della Gran Corte della Castellania. Dawn is-setghat kienu, u ghadhom, jinkludu s-setgha:(a) li jiddededu kawzi; (b) Ii jistruwixxu 1-provi ghall-processi kriminali; 4 ( 1 0 Uvvvu :·• ' ,..., If .) ,,.. ! l . > t t I,\ ( c) li jaghmlu inkjesti biex jistabbilixxu jekk sehli.x fatt jew delitt denunzjat jew kwerelat lilhom u f'kaz pozittiv jiddeterminaw min kien is-suspettat li wettaq il-fatt jew id-delitt biex jinbdew proceduri penali kontrih. Din hija riflessjoni tas-sistema ta' Gustizzja Inkwizitorja li kienet predominanti f' dawn il-Gzejjer fi zmien 1-0rdni ta' San Gwann u Ii kienet ukoll ispirata mill-Kodici Kontinentali Ewropej. Dan 1-Imhallef kellu poteri wiesa' biex jinvestiga u jistabbilixxi 1-verita storika, ghalkemm dak ( i.z-zmien ix-xoghol tieghu kien aktar ristrett minn dak tal-lum in kwantu kien aktar limitat fin-numru tar-reati serji li kienu jigu kommessi kif ukoll fil-kwalita ossija n-natura tar-reati li kien mehtieg li jistharreg. Ir-reati li kien jistharreg direttament kienu principalment 1-omicidji, offizi gravi fuq il-persuna u reati serji ohra, li pero ma kienux jinkludu reati sofistikati li zviluppaw fiz-zmien aktar ricenti. Dan 1-Imhallef kellu s-setgha li jordna li jitqabdu esperti biex jghlnuh fl-Investigazzjoni tieghu kif ukoll li jircievi 1 ( r-relazzjonijiet teknici taghhom. Dawn ir-relazzjonijiet ma setghux jigu impunjati mid-Difiza sakemm il-Prosekutur jkunx qabel ghal dan. F' dak il-ka.z ir-relazzjoni setghet tigi mistharga minn Periti ohra, li kienu jkunu esperti fil-materja u li skont il-prassi kellhom ikunu mahtura f'numru farradi. L-accessi fuq il-post tal-allegat reat kien jikkonducihom 1-istess Imhallef, li kien imur personalment izur ix-xena tad-delitt 5 000006 e procurera' di usare tutte le possibili diligenze tanto per verificare il corpo del delitto, di qualunque specie fosse, come rispetto alla scoperta dei delinquenti, e rnettera' tutto in chiaro ... Din is-sitwazzjoni procedurali bdiet tinbidel £tit wara li 1-Kuruna tarRenju Unit bdiet tiehu 1-kontroll shih tal-Gzejjer Maltin u tat-tmexxija taghhom. Permezz ta' Notifikazzjoni mahruga nhar 1-24 ta' Lulju 1812, il-Makkiem il-Gdid iddedda Ii jitrasferixxi certi setghat u responsabbiltajiet Ii qabel kienu ezerdtati mill-giudice Criminale della Gran Corte della Castallania u mill-Castellano lil figura guridika gdida li giet mahluqa (mhux minghajr kontroversji) u maghrufa bhala Magistrate, jew bil-Malti, Magistrat. Dan kien zmien ta' riformi kontinwi u qawwija fil-qasam Gudizzjarju Malti, xprunat minn Sir Thomas Maitland, li bil-Proklama xxii tal-ewwel (1) ta' Lulju 1814 ordna Ii 1-poteri ta' inkjesti Ii qabel kienu ezerdtati millgiudice Criminale della Gran Corte della Castallania issa kellhom jigu trasferiti lil u assunti mill-Magistrati. Din kienet dedzjoni Ii kienet tbiddel ix-xenarju gudizzjarju lokali in kwantu taht id-Dominazzjoni Britannika, il-Magistrati kienu meqjusa bhala ufficjali gudizzjarji Ii kienu gew moghtija s-setgha tat-tmexxija tal-Qrati tal-Pulizija Gudizzjarja (Court of Magistrates of Judicial Police) b'kompetenzi t' aggudikazzjoni limitati hafna kemm fil-qasam dvili kif ukoll fil-qasam kriminali meta mqabblin ma dawk moghtija lil Magistrati Maltin tal-lum. 6 Biss f' dak iz-zmien, ( ' 0uu J u 7 n H b' differenza ghall-dak Ii jigri illum il-gumata, 1-Magistrati kienu jmexxu huma 1-Pulizija Gudizzjarja u kien hemm distinzjoni bejn din il-Pulizija Gudizzjarja u I-Pulizija Ezekuttiva Ii kienet immexxija mill-Ispettur Generali taI-Puiizija. Ma±-zmien pero iI-poter tal-Magistrati fuq iI-Pulizija Gudizzjarja ckien u ma±-zmien il-kuncett ta' Puiizija Gudizzjarja tnehha mill-Ligi. Il-poteri ta' investigazzjoni gew mghoddija liI Pulizija Ezekuttiva u dan anke sa mill-Proklama I tal-10 ta' Marzu 1854 Ii biha gie fis-sehh il-KodiCi Kriminali. Biss remrmxxenza ta' dawn is-setghat Ii kienu jgawdu 1-Magistrati baqghu jezistu fit-Taqsima Ii titratta I-in genere. Il-Ligi tistabbilixxi 1-htiega ta' interazzjoni qawwija bejn il-Magistrati u 1-Pulizija, illum il-Pulizija c Ezekuttiva, u rnhux aktar Pulizija Gudizzjarja, fiI-qadi tad-doveri taghhom fl-inkjesti dwar I-in genere. 11-Magistrat ghandhom setghat Ii jassiguraw ix-xena tad-deiitt u Ii jipprizervaw I-evidenza, inkiuz Ii jahtru esperti forensid. Biss illum iIgumata, il-Magistrati ma ghadhomx aktar jistghu imexxu 1-Pulizija Gudizzjarja, ghax din ma ghadhiex tezisti. Huma jistghu jaghtu direzzjoni u ordnijiet lill-Pulizija Ezekuttiva fil-kors t'inkjesta dwar 1-in 7 ·-. :.: ·1 1.) !r. · 000008 genere. Izda 1-Korp tal-Pulizija Ezekuttiva, Ii huwa 1-unika qawwa ta:lzamma tal-ordni f'Malta, Ii hija mmexxija tal-Kummissarju tal-Pulizija. Bil-Kodici Kriminali vigenti il-Pulizija Ezekuttiva ghandha s-setghat generali ta' prevenzjoni, investigazzjoni u 1-prosekuzzjoni tal-azzjoni kriminali u dan id-dover jibqa' fis-sehh anke meta jkun hemm inkjesta magisterj ali. Fil-prattika prezenti il-maggoranza assoluta tal-kazijiet ta' fatti jew delitti () kriminali jigu denunzjati jew kwerelati lil Pulizija Ezekuttiva u mhux lil Magistrat. Dan peress Ii 1-Kodici Kriminali sa mill-1854 kien jipprevedi Ii denunzji jew kwereli kellhom isiru minn persuni, in primis, lil Pulizija Ezekuttiva. Biss il-hsieb guridiku li 1-Magistrat ikun involut mill-bidu nett fl-interazzjoni mal-Pulizija ma mietx bis-soppressjoni tal-Pulizija Gudizzjarja ghax 1-Artikolu 540 tal-KodiCi Kriminali ghadu jipprevedi Ii meta 1-Pulizija Ezekuttiva tkun irceviet denunzja jew kwerela, Ii fuqhom ghandhom jittiehdu proceduri, huma ghandhom jgharfu mill-aktar fis lill-Qorti tal-Magistrati jew lil magistrat, skont il-ka:l, biex jiehdu minn ghandu 1-ordnijiet mehtiega ghal dawk il-proceduri u fil-ka:lijiet kongruwi 1-Pulizija Ezekuttiva tista' tghaddi wkoll ghall-arrest ta' dik ilpersuna Ii ghandha tigi mharka. Reminixxenza ohra ta:l-zmien meta 1-Magistrati kienu jmexxu 1-Pulizija Gudizzjarja ghadha tinstab ukoll fil-Kodici Kriminali attwali fil-fatt Ii 8 ( huwa possibbli Ii ssir denunzja ta' fatt jew delitt Iii Magistrat minn persuna Ii ma tkunx uffitjal tal-Pulizija jew 1-Avukat Generali. Din hija possibilita moghtija mill-Ligi lil persuni £'Malta Ii rarament tigi rn.hadma. Iida meta jigri hekk, il-Magistrat irid isegwi proceduri spetjali qabel ma jiddededi li jvara inkjesta b'mod Ii 1-Ligi illum tezigi Ii tithaddem procedura spetjali Ii tassigura Ii ma jkunx hemm forum shopping. Matul il-kors ta' din 1-inkjesta Egrant Inc., kif wiehed jista' jara mill-atti ta' din 1inkjesta, din il-procedura spetjali kellha tigi mhaddma ghal darbtejn fuq ( zewg rikorsi differenti Ii kienu saru mill-Kap tal-Opposizzjoni ta' dak izzmien Dr. Simon Busuttil. Fil-kazijiet normali ghalhekk ikunu 1-Pulizija (fil-prassi jkun Fizzjal filgrad mhux anqas minn Spettur) Ii jinfurmaw lil Magistrat bl-ali.bar ta' fatt jew delitt Ii jkun, fil-fehma taghhom jehtieg li ghalih tinfetali. inkjesta. Imbaghad ikun jispetta lil Magistrat Ii jiddededi jekk ikunx hemm ilprerekwiziti mehtiega biex tibda inkjesta jew le skont jekk ikunx gew soddisfatti o meno d-dettami tal-artikolu 546 tal-Kodid Kriminali. Fil-kaz Ii 1-Magistrat jiddededi li ma jiftali.x inkjesta, il-Pulizija Ezekuttiva xorta wahda tibqa' obbligata Ii tinvestiga dak li jkun gie rapurtat lilha, in kwantu 1-obbligu legali generali t'investigazzjoni u prosekuzzjoni fdat filPulizija xorta jibqa' fis-sehh. F' dak il-kai ikunu 1-Pulizija Ii jiddeCiedu x' azzjoni tkun tispetta Ii tittiehed skont il-kai. 9 4JUUU1U Mill-banda 1-ohra meta 1-Magistrat jiddeCiedi li hemm lok t'inkjesta magisterjali ghax ikunu soddisfatti 1-prerekwiziti skont 1-artikolu 546 talKodiCi Kriminali, imbaghad ikun jispetta lilu li jiehu d-dedzjonijiet skont il-ka.z. Huwa jkun irid jikkordina 1-isforzi tieghu mal-Pulizija Ezekuttiva biex dawn ikunu jistghu itwetqu 1-mizuri u 1-ordnijiet li jidhirlu xierqa li jittiehdu skont il-ka.z. F' din 1-eventwalita, il-Pulizija Ezekuttiva ma jsirux Pulizija Gudizzjarja, ghax din ma ghadhiex tezisti aktar. Il-Pulizija Ezekuttiva pero tkun trid tirrispondi ghall-ordnijiet tal-Magistrat Inkwirenti u twettaqhom minghajr dewmien. Il-Pulizija Ezekuttiva ghalhekk issir 1-id il-leminija tal-Magistrat Inkwirenti. Biss ghad- differenza ta' dak li kien jigri fi zmien meta Sir Thomas Maitland kien dahhal il-figura tal-Magistrat £'Malta, it-tmexxija tal-Pulizja Ezekuttiva xorta wahda tibqa' f'idejn il-Kummissarju tal-Pulizija anke f' dawn ilkaZ:ijiet. Il-Magistrat Inkwirenti tal-lum ma ghandux Pulizija Gudizzjarja li tirrispondi direttament lilu f'kollox, izda il-Ligi hija mfasla b'mod li tkun trid issir kollaborazzjoni stretta bejn il-Pulizija Ezekuttiva u 1Magistrat li jkun ordna li ssir inkjesta biex it-tnejn li huma jkunu jistghu jaqdu d-doveri rispettivi taglihom. Il-Magistrat Inkwirenti jaghti 1-ordnijiet u d-direzzjonijiet tieghu lillPulizija Ezekuttiva li jkunu qeghdin isegwu din 1-ahbar ta' fatt jew delitt (aktar 1-isfel maghrufa bhala notitia criminis), u dawn iridu jwetqu dak 10 ( 000011 ordnat mill-Magistrat, inkluz Ii jiehdu hsieb 1-aspetti logistiCi u 1-kuntatti mal-esperti mahtura biex 1-inkjesta tkun tista' ssir skont il-Ligi. Fil-prattika, fil-rnaggoranza tal-ka±ijiet, 1-ordnijiet u 1-konkluzjonijiet talMagistrat Inkwirenti jkunu soddisfacenti bizzejjed ghall-Kurnmissarju tal-Pulizija biex dan ikun jista' jagixxi skont dak ordnat mill-Magistrat Inkwirenti fil-Proces Verbal tieghu. B'hekk normalrnent jekk Magistrat fil- ( Proces Verbal tieghu jordna Ii persuna tigi mresqa 1-Qorti fuq xi akkuza li jsemmi, il-Kummissarju tal-Pulizija ghandu d-dmir legali Ii jipprocedi skont dik 1-ordni tal-Magistrat. Izda peress Ii 1-Magistrat u 1-Kummissarju tal-Pulizija (minkejja 1kollaborazzjoni ta' bejniethom) jibqghu indipendenti minn xulxin, jista' jkun li 1-Kumrnissarju tal-Pulizija jkollu dubju dwar dak dekretat millMagistrat Inkwirenti fir-rigward tal-azzjoni li jkun ordna li tittiehed. F'dan il-ka±, il-Ligi tipprovdi li 1-Kummissarju tal-Pulizija jista' jikkonsulta ruhu mal-Avukat Generali. F' din 1-eventwalita, id-dedzjoni tal-Avukat Generali dwar x'jigri mill-ordni tal-Magistrat tista' tkun 1istess daqskemm tista' tkun differenti in parti jew ghal kollox minn dik dekretata mill-Magistrat. Generali hija finali. Fi kwalunkwe ka:Z, id-deCizjoni tal-Avukat Fil-ka:Z li 1-Avukat Generali jaghlel li jmur kontra dak li jkun ordna fid-digriet tal-Magistrat fil-Proces Verbal tieghu fejn ikun ordna li jittiehdu proceduri kriminali kontra persuna ghal reati 11 UUUU12 partikolari, huwa ghandu jaghmel rapport bil-miktub !ill-President tarRepubblika li fih jispjega r-ragurujiet li jkunu wasluh ghal din iddecizjoni. Altrimenti, fil-qadi tad-dmirijiet "investigattivi" tieghu matul I-in genere, il-Magistrat ghandu diversi poteri li jrid juza b' ghaqal, qies u attenzjoni. Fosthom hemm is-setgha tal-arrest, qbid, dhul fi proprjeta, li jordna li jsiru testijiet, esperimenti u mizurazzjoni fuq persuni jew il-hwejjeg c" taghhom, fejn mehtieg bl-ghajnuna t'esperti. Fit-twettieq tad-doveri talinkjesti, il-Magistrati ghandhom ukoll is-setghat moghtija liI Qorti talMagistrati bhala Qorti istruttorja, u li ghalhekk jistghu jordnaw li persuni jigu ngunti bhala xiehda, jew Ii tigi prodotta dik I-evidenza li jidhrilhom xierqa, jistghu johorgu tahrikiet liI xhieda jew jarrestaw liI min jirrizultalhom Ii huwa suspettat li wettaq reati kriminali, kif ukoll li jiehdu kull mizura jew haga ohra li tinhtieg biex iI-gabra tal-provi tkun kompiuta minn kollox. Fi kwalunkwe ka.2:, dawk li jridu jwettqu I- ( ordnijiet tal-Magistrat jibqghu il- Pulizija Ezekuttiva. Kif ser ikun spjegat aktar il-quddiem il-Magistrat Inkwirenti, minkejja dawn is-setghat wiesa' li jgawdi xorta wahda jibqa' serv tad-Dritt u ma jistghax jirrombla fuq il-jeddijiet tan-nies. maghhom responsabbiltajiet Inkwirenti jezerCitahom Dawn is-setghat igorru kbar - mhux I-anqas Ii 1-Magistrat skont iI-principji 12 Kostituzzjonali u ~ I [335(3in nu;- Konvenzjonali, skont il-Kodi?i Kriminali ?-ahhar iZda mhux 1?inqas, skont il-kuxjenza. 000014 In-notitia criminis Illi permezz ta' rapport verbali tal-Kummissarju tal-Pulizija Lawrence Cutajar maghmul telefonikament lill-Magistrat Inkwirenti ghall-habta tal-23:15 tal-20 t' April 2017 (liema rapport gie kkonfermat permezz ta' rapport bil-miktub fis-26 t' April, 2017), il-Magistrat Inkwirenti gie nfurmat bis-segwenti : Illi illum 20 ta' April 2017, il-Kumissarju tal-Pulizija ircieva rapport minghand Dr. Edward Gatt LL.D u Dr. Pawlu Lia LL.D ghan-nom u in rapresentanza ta' 1-0norevoli Prim Ministru Dr. Joseph Muscat, fejn dawn talbu lill-Kummissarju tal-Pulizija jinvestiga allegazzjonijiet li saru millgurnalista Daphne Caruana Galizia fin-newsblog taghha f'artikolu intitolat "Declarations of trust in Pilatus Bank safe: Egrant Inc shares held far Michelle Muscat"; f'dan 1-imsemmi artikolu, qed jigi allegat illi s-Sinjura Michelle Muscat hija 1- Ultimate Beneficial Owner ta' Egrant Inc; u li I-Prim Ministru jew membri tal-familja tieghu jew Politically-Exposed Persons ohra (u cioe' John Dalli, Keith Schembri, u Konrad Mizzi) setghu kienu involuti f'xi forma ta' korruzzjoni, u/jew hasil ta' flus, u/jew transazjonijiet finanzjarji suspetti, provenjenti minn kontijiet ta' Politically-Exposed Persons mill-Azerbaijan, u dan tramite kontijiet fil-Pilatus Bank. Illi dawn 1-allegazzjonijiet serji jimminaw kemm 1-amministrazzjoni talpajjiz, kif wkoll 1-industrija finanzjarja ta' Malta; Illi f'dan 1-istadju 1-Pulizija qieghdha titlob lill-Magistrat Inkwerenti sabiex tiftah inkjesta halli dawn 1-allegazzjonijiet jigu investigati, anki blassistenza ta' esperti li jistghu jigu mahtura tul din 1-investigazzjoni; u sabiex jigu ippriservati u analizati d-dokumenti kollha relativi ma' din 1investigazzjoni; In sostenn ghal dan ir-rapport, il-Kummissarju tal-Pulizija ezebixxa fl-atti ta' din 1-inkjesta il-kwerela maghmula lilu bil-miktub fl-istess jum u skont 14 (\ kif imsemmi fir-rapport tieghu minn fejn jirrizulta li Dr. Joseph Muscat u 1-mara tieghu Michelle Muscat kienu hassewhom aggravati minhabba allegazzjonijiet kontenuti f' artiklu ippublikat aktar kmieni fil-blog Running Commentary miktub minn Daphne Caruana Galizia u dan peress li qiesu d-diversi allegazzjonijiet kontenuti f' dan 1-artiklu bhala kalunjuzi u msejsa fuq fabbrikazzjonijiet. F' din il-kwerela huma talbu li tinZamm inkjesta: "bl-ingenere" halli jigu pprezervati 1-provi ezistenti u jaghti direzzjoni lillAvukat Generali u 1-Kumrnissarju tal-Pulizija u 1-pariri mehtiega skond illigi meta 1-istess tigi maghluqa u dan £is-sens illi; r' Il-Prim Ministru jew membri tal-farnilia tieghu jew politically exposes persons ohra setghu kienu nvoluti f'xi forma ta' korruzzjoni u/jew hasil ta' flus kif dettaljat fl-istess artkolu. Illi wara din it-telefonata, il-Magistrat Inkwirenti immedjatament mar personalment fl-Uffitju tal-Kummissarju tal-Pulizija fil-Kwartieri Generali tal-Pulizija 1-Floriana sabiex ikun jista' jitkellem f' dettall wiCc imb wicc mal-oghla Uffitjali tal-Korp tal-Pulizija inkarigati minn dan il( ka2. Hemmhekk, il-Magistrat Inkwirenti gie moghti aktar informazzjoni dwar 1-izviluppi li kienu sehhew matul il-jum u dik il-lejla u li allegatament kienu ghadhom qeghdin isehhu dak il-hin. Gie moghti wkoll 1- informazzjoni li aktar kmieni matul dak il-lejl, kienu deheru filmati migbura minn crew ta' NET TV li kien juri li xi persuni (aktar tard identifikati bhala c-Chairman tal-Bank Pilatus Ali Sadr Hasheminejad 15 000016 flimkien mar-Risk Manager tal-istess Bank Antonella Gauci) kienu hargu minn bieb laterali tal-UffiCini tal- Bank Pilatus fejn gew intercettati minn xi gumalisti Ii kienu fuq il-post. Gie rappurtat Ii Ali Sadr Hasheminejad kien qieghed igorr mieghu zewg bagalji Ii allegatament li fihom kien hemm dokumenti sensittivi li kienu qeghdin 11gu mahruga klandestinament mill-istess Bank ghal desintazzjoni ohra. Gie rappurtat ukoll li f' dawk is-sighat ta' bil-lejl kien ghad hemm xi nies li kienu ghadhom fl-uffitji ta' Nexia BT fejn kien ghad hemm xi dwal (' mixghula, minkejja Ii kien sar hafna hin wara 1-hinijiet tal-eghluq normali ta' dawn 1-ufficini. Il-Magistrat Inkwirenti deherlu Ii minn dak spejgat u muri lilu millPulizija kien hemm il-prerekwiziti mehtiega sabiex tinfetah inkjesta magisterjali dwar il-prova tal-in genere u ordna biex jigu mibghuta immedjatament zewg agenti tal-Pulizija mal-Uffitji tal-Bank Pilatus f'Ta' Xbiex kif ukoll mal-Ufficji ta' Nexia BT f'San Gwann u dan sabiex jigi assikurat li dawn iz-zewgt fondi jigu ssigillati u ebda persuna ma tkun tista' tidhol jew tohrog minn dawn iz-zewgt Ufficji minghajr 1-ordni talMagistrat Inkwirenti. Ordna wkoll li ssir perkwizizzjoni fuq il-persuna ta' u fir-residenza fejn kien qieghed jirrisjedi Ali Sadr Hasheminejad. 16 ( L- 11 Artiklu" Ii jifforma 1-bazi tal-kwerela u Ii 1-fatti dwarhom qeghdin iigu mistharga Kif johrog car mir-rapport tal-Kummissarju tal-Pulizija, 1-ba.Zi tar-rapport Ii sar minnu titnissel mis-serje t' allegazzjonijiet li saru fl-artiklu intitolat : Declarations of trust in Pilatus Bank safe: Egrant Inc shares held far Michelle Muscat pubblikat minn Daphne Caruana Galizia nhar 1-20 t'April 2017 fit-7:59pm fil-blog taghha intitolat Running Commentary. Biss irrizulta li 1-ispekulazzjonijiet dwar min kien is-sid ahhari talkumpanija Egrant Inc. kienu ilhom ghaddejjin ghal diversi xhur f' diversi artikli miktuba minn Caruana Galizia u gumalisti ohra. Izda qatt qabel 120 t' April 2017 ma kien hemm kitba speCifika u espiiCita Ii kienet tishaq Ii s-sid ahli.arija ta' din iI-kumpanija kienet iI-mara taI-Prim Ministru Joseph Muscat, Michelle Muscat. Dan kien il-pem ta' dan 1-istharrig li gie mitlub mill-Kummissarju tal-Pulizija fir-rapport tieghu u dan peress Ii dan 1artiklu kien jikkontjeni fih kemm 1-allegazzjoni serja li mart il-Prim \ ( Ministru Malti kienet is-sid ahhari ta' kumpanija imwaqfa fil-Panama b'mod li isimha ma jkunx jidher - u dan ghax gie allegat li 1-ishma taghha kienu mizmuma minn Mossack Fonseca bhala nominees, kif ukoll li filBank Pilatus kien hemm transazzjonijiet li kienu suspettuzi immens u li kienu jinvoivu lie-Chief of Staff tal-Prim Ministru Keith Schembri ma persuni mill-Azerbajgan. Dan minbarra 1-allegazzjoni 1-ohra li Egrant Inc kien jidher isimha mhux biss fuq id-declarations of trust imsemmija, izda wkoll fuq bank account opening forms - intizi naturalment biex jinfetah 17 000018 kont bankarju f'isem Egrant Inc mal-Bank Pilatus. It-test ta' dan 1-artiklu jaqra hekk :Declarations of trust in Pilatus Bank safe: Egrant Inc shares held for Michelle Muscat In the kitchen at the offices of Pilatus Bank in Ta' Xbiex, there is a safe in which certain files are kept, and also particular documents marked for extreme secrecy. The safe used to be in the bank CEO's office, but for some reason was moved to the kitchen. In this safe, documents are held pertaining to Russian clients of the bank, and to Maltese PEP, including John Dalli, consultant to Prime Minister Muscat, and Keith Schembri, the Prime Minister's chief of staff, both of whom have accounts with the bank in their own personal names. Dalli's account is not used much, but the Prime Minister's chief of staff uses his regularly and his statements show highly suspicious transactions involving people in Azerbaijan. This bank account is separate to the one held in the name of his once-secret Panama company, Tillgate Inc. The safe in the kitchen at Pilatus Bank also contains the documents that answer the question which the whole of Malta has been asking this past year: who owns Egrant Inc, the third company Brian Torma set up in Panama, for somebody so important that the name had to be given over Skype, rather than in an email as it was for Konrad Mizzi and Keith Schembri. Those documents in the Pilatus Bank kitchen-safe are declarations of trust which show that shares in Egrant Inc are held by Mossack Fonseca nominees for "Mrs Michelle Muscat". The declarations of trust were provided to the bank by Brian Torma, as a prerequisite for opening an account for Egrant Inc, for which the identity of the ultimate beneficial owner is required. Mrs Muscat's name is also given on another document held in the bank's safe: the account opening form for Egrant Inc. These documents have been scanned and uploaded to the cloud, for security purposes, by third parties so that they cannot be destroyed by the bank. 18 ·1 UVUJ. n n -: 9 U \ n. Dan 1-artiklu pero ma kienx 1-uniku wiehed li kien ippubblikat minn Caruana Galizia fil-blog taghha matul dik il-gumata ghax kien precedut minn iehor li kien intitolat US$1.017 million in single transaction from Azerbaijan-owned company to Egrant Inc. Dan peress li skont dan 1-artiklu, Michelle Muscat kienet il-benefigarja ta' hlasijiet miljunarji li allegatarnent saru lill-kumpanija Egrant Inc. f'kont bankarju li allegatarnent kien jinsab £'Dubai, minn kumpanija li kienet rapurtata li tappartjeni lil Leyla Aliyeva, bint il-President A.Zerbajgani Ilharn Aliyev minn kont li din il-kumpanija t' Aliyeva kellha fil-Bank Pilatus ta' Ta' Xbiex. It-test ta' dan 1-artiklu huwa s-segwenti : '\ ( US$1.017 million in single transaction from Azerbaijan-owned company to Egrant Inc In March last year, Al Sahra FZCO - a company incorporated in Dubai's free zone - made a single payment transaction of US$1.017 million to Egrant Inc, a company incorporated in Panama in 2013. The transaction, which was described as a "loan payment", was made from Al Sahra' s account at Pilatus Bank in Malta, to an account which Egrant Inc holds with a bank in Dubai. This was not the only "loan payment" which Egrant Inc received from Al Sahra FZCO, but it was the largest single transaction. Other "loan payments" were of around US$100,000 each and made twice a week over several weeks in January, February and March last year. 19 000020 The bank account opening form for Al Sahra FZCO at Pilatus Bank gives Leyla Aliyeva, daughter of Ilham Aliyev, ruler of Azerbaijan, as the ultimate beneficial owner of the company. Payment instructions for Al Sahra were given by Farnoush Farsian. Egrant Inc also has an account at Pilatus Bank in Malta, but the money was - significantly- not paid into that account. It was moved out of the country. The transaction was so large and raised so many questions that Pilatus Bank's US correspondent bank (it was a dollar transaction, and at the time the bank had two US correspondent banks) stopped it. After several days of negotiations, it went through. Until the payment was released, an employee at Ne:x:ia BT - which made the arrangements to set up Egrant Inc in Panama with Mossack Fonseca in 2013 - rang Pilatus Bank several times a day, every day, to check on progress and to chase it up. This website has the name of the employee, who left Ne:x:ia BT for other employment when the Panama Papers scandal broke worldwide the following month, but has not spoken to him. The Ne:x:ia BT employee who followed up on this banking transaction is the same one who submitted to Pilatus Bank the bank account opening forms for Egrant Inc and for Tillgate Inc (UBO Keith Schembri) and Hearnville Inc (UBO Konrad Mizzi), which also have accounts at Pilatus Bank in Malta. Like Egrant Inc, the other two companies have accounts at a bank in Dubai, too. Dan kien akkumpanjat minn ritratt ta' ricevuta tal-Visa Credit Card flammont ta' Eur 11014.15. Din hija 1-istess ricevuta Ii 1-gumalista Caruana Galizia kienet ippubblikat £' artiklu precedenti fl-istess blog nhar 1-14 ta' Marzu 2017 fit-3:59pm u Ii turi Ii nhar id-29 ta' Marzu 2016 fil-05:02 kien sar hlas fl-ammont imsemmi lil "Atlantis The Palm" ta' Crescent Road, The Palm, Dubai liema hlas kien sar mill-Prim Ministru ghall-kont ghas- 20 000021 servizzi ta' alloggar f' din il-lukanda wara Ii kien qatta' xi jiem fil-btajjel tal-Ghid tal-2016 f' din il-lukanda f'Dubai mal-familja tieghu. Mill-banda 1-ohra 1-artiklu Declarations of trust in Pilatus Bank safe: Egrant Inc shares held for Michelle Muscat kien akkumpanjat minn ritratt li juri lis-Sinjura Michelle Muscat fil-prezenza ta' Leyla Aliyeva, bint il-President Aierbajgani Ilham Aliyev waqt zjara li din tal-alihar kienet ghamlet £'Malta fl-2014. c \ Dawn iZ-zewgt artikli fl-istess jum kienu jibnu wiehed fuq 1-iehor u kienu jikkontjenu allegazzjonijiet li, jekk veri, kienu jfissru li mart il-Prim Ministru mhux biss kienet sid ahharija ta' kumpanija miftuha fil-Panama fejn isimha kien mohbi izda li kienet ukoll il-benefitjarja ta' ammonti ta' flejjes enormi li s-sors taghhom kien wiehed li ghalih tkun trid taghti spjegazzjoni. Ghalkemm dawn 1-artikli kienu jikkoncentraw fuq il- persuna tal-konjugi Muscat, kien hemm ukoll allegazzjonijiet ohra li -'. ( jinvolvu lill-Ministru Konrad Mizzi kif ukoll lil Keith Schembri, chief of staff tal-Prim Ministru nonche lil John Dalli, li kien Kummissarju Ewropew, u li ghal xi zmien serva ta' konsulent partikolari tal-Prim Ministru. Meta wiehed iqis li dawn iz-zewgt artikli inkitbu fl-istess jum b' distakk ta' ftit sieghat wiehed mill-iehor, kellhom effett kumulattiv Ii kien ilu 21 OUUU22 jinbena ghal diversi xhur, izda li kien il-qofol ta' crescendo fuq dawn 1allegazzjonijiet Ii kien beda matul ix-xahar t' April 2017. Irrizulta li kien 1-effett kumulattiv ta' dawn iz-zewgt artikli xprunaw lillDr. Joseph Muscat u lil martu Michelle sabiex jaghmlu 1-kwerela aktar ilfuq imsemmija. Ir-rapport, bhall-kwerela huwa car f' dak li huma 1- parametri tal-istharrig ta' din 1-inkjesta - u tjoe stharrig tal- allegazzjonijiet li jitnisslu minn dak li kien pubblikat fl-20 t' April 2017 minn Daphne Caruana Galizia fir-Running Commentary. Is-serjeta ta' dawn 1-allegazzjonijiet kienet tezisti kemm jekk 1allegazzjonijiet kienu jirrizultaw fondati u bai:ati fuq il-provi, kemm ukoll jekk dawn ma kienux. L-inkjesta ma setghet tassumi xejn u ma setghetx tiehu b'verita kemm dak pubblikat minn Caruana Galizia daqskemm ma setghetx tiehu b'verita c-cahda tal-kwerelanti. Anzi riedet tipprova tistabbilixxi liema fast dawn il-posizzjonijiet kienu 1-aktar joqorbu lejn ilverita storika mil-provi li setghu jingabru. L-inkjesta ghalhekk telqet mill-presunzjoni tal-innocenza ta' Caruana Galizia fir-rigward ta' dak li kitbet u ta' dawk il-persuni li fomewha blinformazzjoni, kif ukoll mill-prezunzjoni tal-innocenza fir-rigward ta' dawk li kienu fil-mira tal-allegazzjonijiet fil-kitbiet taghha. L-inkjesta 22 () zammet ekwidistanza bejn dawn 1-antipodi billi 1-ewwel tibda tigbor, tipprizerva u tanalizza dik 1-evidenza li kienet tezisti u li setghet tigi misjuba imbaghad wara, bl-ghajnuna tal-esperti mahtura, tghaddi biex tara fejn din 1-evidenza setghet twassal fil-qafas tar-rapport talKummissatju tal-Pulizija u Ii sawwar din 1-istess inkjesta magistetjali kif spjegat aktar il-fuq. Fi kliem semplid, din 1-inkjesta ma setghetx fuq 1allegazzjonijiet tal-artiklu tal-20 t' April 2017 tqis lill-persuni fil-mira talkitbiet kienu suspettati li wetqu reati kriminali, daqskemm ma setghetx C fuq il-kwerela u r-rapport tikkonkludi li 1-kittieba u min kien qieghed itiha 1-informazzjoni kienu in mala fede, malafami, kalunjaturi u hallieqa ta' stejjer jew dokumenti fabbrikati. Kien biss wara li dak miktub u pubblikat kien ikun verifikat bil-provi li imbaghad 1-inkjesta setghet tibda tara x' direzzjoni din tkun tista' tiehu, u rnhux qabel. Ir-rabta bejn ir-rapport u 1-kwerela Ii fuqhom hija msejsa din 1-inkjesta Magisterjali Illi t-talba ghal ftugh ta' din 1-inkjesta mill-Kummissatju tal-Pulizija saret fi sfond ta' drkostanzi partikolari hafna. Hekk kif il-Kummissatju talPulizija irdeva 1-kwerela ta' Dr. Joseph Muscat u martu Michelle, (aktar 1isfel rnaghrufa bhala "il-Kwerelanti") huwa rraporta lil Magistrat Inkwirenti u gharnel dan ir-rapport tieghu b'riferenza ghal dak li kien qieghed jigi rnitlub fil-kwerela tal-kwerelanti. 000024 Il-kwerelanti ghamlu 1-kwerela ghax hassewhom aggravati mmn allegazzjonijiet misjuba f' artiklu pubblikat fl-20 t' April 2017 minn Daphne Caruana Galizia fil-konfront taghhom. Fil-kwerela taghhom jghidu li dawn kienu allegazzjonijiet kalunjuzi u frott ta' fabbrikazzjonijiet u cahdu 1-allegazzjonijiet maghmula minn Caruana Galizia fil-konfront taghhom. Dak mistqarr mill-kwerelanti ma jistax jitqies bli.ala xi format' ammissjoni da parti taghhom li kienu involuti f'xi atti ta' korruzzjoni jew ta' li.asil ta' flus kif allegat minn Caruana Galizia; izda gli.all-kuntrarju gli.amlu talba biex jigi mistharreg kemm 1-allegazzjonijiet kif migjuba fil-konfront taghhom kienu inveritjieri ghax skonthom, kienu ba±ati () fuq allegazzjonijiet kalunjuzi u frott ta' fabbrikazzjoni. F' dan 1-isfond fattwali u in ba±i ghal din il-kwerela, il-Kummissarju talPulizija talab lill-Magistrat Inkwirenti sabiex 1-allegazzjonijiet f' dan 1artiklu, u Cjoe' li : s-Sinjura Michelle Muscat hija I-Ultimate Beneficial Owner ta' Egrant Inc; u Ii I-Prim Ministru jew membri taI-familja tieghu jew Politically-Exposed Persons ohra (u cioe' John Dalli, Keith Schembri, u Konrad Mizzi) setghu kienu invoiuti f'xi forma ta' korruzzjoni, u/jew hasiI ta' flus, u/jew transazjonijiet finanzjarji suspetti, provenjenti minn kontijiet ta' PoliticallyExposed Persons mill-Azerbaijan, u dan tramite kontijiet fil-Pilatus Bank. jigu mistli.arga permezz t'inkjesta dwar I-in genere u in sostenn gli.al dan ir-rapport tiegli.u ezebixxa wkoll il-kwerela li kien irdeva mingli.and ilKonsulenti Legali tal-kwerelanti. Din il-kwerela filwaqt li kienet qed titlob li ssir inkjesta biex 1-allegazzjonijiet dwar korruzzjoni u li.asil ta' flus kif dettaljati fl-artiklu jigu mistharga, tali talba kienet ba±ata fuq il- 24 () premessa ba±i tac-cahda rezoluta tal-kwerelanti dwar involviment taghhom f' dak Ii kien qieghed jigi allegat. 1-allegat Fis-sustanza ghalhekk dan ir-rapport kien jipprezenta xenarju partikolari hafna Ii ried jigi meqjuz b'attenzjoni partikolari. Il-Magistrat Inkwirenti kien marbut bir-rapport tal-Kummissarju tal-Pulizija. Izda dan ir-rapport ma setghax jitqies fl-astratt. L-effett kumulattiv tar-rapport u 1-kwerela Ii fuqu huwa msejjes kien ifisser Ii 1-Kummissarju tal-Pulizija kien qieghed jaghmel talba biex 1-allegazzjonijiet maghmula fl-artiklu ta' Caruana Galizia tal-20 f April 2017 (Ii skont il-kwerelanti kienu infondati, kalunjuzi u ba±ati fuq fabbrikazzjoni), jigu mistharga. Izda dawn 1-allegazzjonijiet Ii kellhom jigu mistharga - setghu jwaslu ghal konkluzjonijiet u effetti Ii probabbilment kienu ser ikunu, fl-aspetti 1-aktar important taghhom, dijametrikament opposti ghal xulxin u fl-istess hin it-tnejn Ii huma setghu jaghtu lok ghal xenarji Ii setghu kienu penalment rilevanti - dipendenti fuq jekk jinstabx Ii dawn 1-allegazzjonijiet kienux fondati fuq provi oggettivi jew le. -... ( B'mod aktar konkret, jekk mill-in genere kien ser jigi stabbilit Ii dawk 1allegazzjonijiet serjissimi fl-artiklu ta' Daphne Caruana Galizia kienu jirrizultaw prima faciae ba:lati fuq provi legalment ammissibbli allura dawn setghu jaghtu lok ghall-investigazzjoni u eventwali prosekuzzjoni tal-azzjoni kriminali fil-konfront tal-persuni imsemmija fl-artiklu jew min minnhom ghal xi fatti Ii setghu jitqiesu Ii jammontaw ghal reati kriminali. 25 000026 Mill-banda 1-ohra, jekk dawk 1-allegazzjonijiet serjissimi kienu jirrizultaw mhux bai:ati fuq provi legalment ammissibbli almenu sal-grad prima faciae dawn setghu ukoll jaghtu lok ghal investigazzjoni u eventwali prosekuzzjoni tal-azzjoni kriminali fil-konfront tal-persuna jew persuni li ppubblikaw u/jew fomew 1-informazzjoni li fuqhom dawn 1- allegazzjonijiet kienu bai:ati. Fiz-zewg xenarji, il-piena applikabbli ghad-delitti 1-aktar serji ipotizzabbli setghet taqbez it-tliet snin prigunerija u dan kien ifisser li 1-prerekwiziti mehtiega ghall-bidu tal-inkjesta magisterjali kienu jezistu. 26 () 11-Metodologija adottata 11-Metodologija adottata kienet specifika ghal din it-tip partikolari t'inkjesta. Kienet tehtieg li tingabar informazzjoni kemm jista' jkun malajr permezz ta' diversi xhieda okulari nonche li jingabru dokumenti kemm stampati kif ukoll digitali, kemm £'Malta kif ukoll barra minn C Malta. L-informazzjoni stampata giet migbura mill-Pulizija Ezekuttiva filwaqt li dik digitali kellha tigi migbura u prizervata minn esperti tekniCi u b'mod forensiku bl-ghajnuna tal-Pulizija Ezekuttiva. Parti mill- informazzjoni ingiebet minn barra minn Malta permezz t'ittri rogatorjali kif ukoll permezz ta' mandat t'investigazzjoni Ewropew. L-informazzjoni kollha kemm stampata kif ukoll digitali kellha imbaghad ( tigi mghoddija lil esperti tekniCi ohra sabiex ikunu jistghu jaghmlu 1analizi teknika taghhom u jirraportaw lil Magistrat Inkwirenti dwar irrizultanzi u 1-pariri teknici taghhom. Ix-xiehda kollha migbura f' dan ilkaz, hlief ghal dawk li gew migbura bil-mezz tal-ittri rogatorji gew mismugha personalment mill-Magistrat Inkwirenti. Ix-xiehda taglihom giet debitament registrata, fejn possibbli b'mezzi awdjo vizivi, izda f'kull ka.z giet traskritta u tifforma parti mill-faxxikolu tat-traskrizzjoni taxxiehda tax-xhieda u dokumenti formanti parti minn dan il-Proces Verbal. 27 f Kien mehtieg li jsir ukoll kuntatt u qsim t'informazzjoni ma' Magistrati Inkwirenti f'Malta u li kienu involuti f'inkjesti ohra li tnisslu wkoll filkors ta' din 1-inkjesta. Fil-fatt f' dan is-sens giet skambjata mhux biss informazzjoni li setghet kienet rilevanti ghalI-fini tal-inkjesti li tnissiu minn proceduri spetjali Ii saru matuI il-kors ta' din I-inkjesta, u Ii huma spejgati fiI-qosor fit-taqsima Ii titratta lilhom f' dan il-Proces Verbal; izda giet ukoll skambjata u ottjenuta evidenza Ii kienet ta' rilevanza komuni sabiex din tkun tista' tigi analizzata mill-Forensic Accountants Ii gew mahtura biex dawn ikunu jistghu iwetqu xogholhom bl-aqwa mod possibbli u bl-aktar mod komprensiv skont iI-Ligi. Saru wkoll diversi kuntatti ma' Awtoritajiet Gudizzjarji barranin kif ukoll gew ezegwiti ittri rogatorji mal-Awtoritajiet Gudizzjarji tal-Panama u talBelgju, mandat t'investigazzjoni Ewropew mal-Germanja. Saret ukoll ittra rogatorja lill-Awtorita Gudizzjarja ta' Dubai, Ii pero sal-jum ta' meta gie pubbiikat dan il-Proces Verbal baqghet mhux imwiegba. Fuq suggerimenti tal-Forensic Accountants, sar ukoll kuntatt mal-Korp ghall-Analizi t'Informazzjoni Finanzjarja (FIAU) kif ukoll mal-Awtorita ta' Malta ghas-Servizzi Finanzjarji ta' Malta ghalI-fini ta' t'informazzjoni. gbir L-inkjesta Iaqghet ukoll ix-xiehda biI-gurament ta' diversi funzjonarji ma' dawn il-Korpi. 28 c' ,. , l ..' .,. ,"'\ 0 Uu v i:rJ q Din I-inkjesta saret b'kollaborazzjoni shlha mal-Pulizija Ezekuttiva, Ii hija I-id Ii biha I-Magistrat Inkwirenti jista' jwettaq 1-ordnijiet tieghu. F' clan il-kai il-kuntatt dirett kien mat-Taqsima tal-Iskwadra kontra r-Reati EkonomiCi kapeggjata mill-Assistent Kummissarju Ian-Joseph Abdilla, 1Uffigali u 1-Agenti tieghu, kif ukoll mal-Ispettur Timothy Zammit mitTaqsima tas-Cybercrime u 1-Agenti tieghu. 11-gbir tal-informazzjoni Il-gbir tal-informazzjoni u 1-evidenza saru principalment bil-modi segwenti: 1. Dhul, perkwiZizzjoni, qbid u zamma ta' dokumenti stampati u digitali mill-Ufficini tad-Ditta Nexia BT kif ukoll tal-Bank Pilatus. W ara Ii fis-sighat bikrin tal-21 t' April 2017 tajt struzzjonijiet biex jigu ssigillati 1-Uffidni ta' Nexia BT u tal-Bank Pilatus, sad-09:00 tal-istess jum kienu gew kostitwiti skwadri tal-Pulizija, ilkoll kapeggjati minn Spetturi tal-Pulizija Ii x-xoghol taghhom kien Ii jaghrnlu perkwizizzjonijiet saru simultanji u qbid ta' dokumenti fil-Bank Pilatus u 1-Uffidni ta' Nexia BT. Matul il-perkwizizzjonijiet fl-UffiCini ta' dawn iz-zewgt operaturi, kien 29 t· ,, 000030 meqjuz ukoll Ii whud mill-allegazzjonijiet Ii kienu jolqtu lil PEP meritu tal-artikoli kienu diga ilhom li gew zvelati 1-fuq minn sena qabel u ghalhekk riedet tittiehed attenzjoni partikolari ghal postijiet kollha fejn setgha kien hemm dokumenti stampati u digitali kif ukoll ghal tracd fuq id-dokumenti infushom. Dawn I-iskwadri kienu mit-Taqsima tar-Reati Ekonomid - li keilhom jiehdu hsieb Ii jfitxu ghal dokumenti stampati u digitali u kif ukoll mit-Taqsima tas-Cybercrime li keilhom jiehdu hsieb esklussivament Ii jigbru I-informazzjoni digitali disponibbli. L-iskwadra mit-Taqsima kontra r-reati Ekonomki li marret taghmel ilperkwizizzjoni u qbid fil-Bank Pilatus kienet immexxija mill-Ispetturi Anne Marie Xuereb u Rennie Stivala. L-iskwadra 1-ohra mill-istess Taqsima li marret taghmel il-perkwizizzjoni u qbid mill-Ufficini tanNexia BT kienet immexxija mill-Ispetturi Yvonne FarrugiaJ Matthew Vella u Doriette Cuschieri. Naturalment hadu parti essenzjali 1-Agenti tal-Pulizija adetti mal-Iskwadri taghhom. L-Assistent Kummissarju Ian Joseph Abdilla wkoll kien prezenti ghaI dawn il-prekwisizzjonijiet. Minn naha tat-Taqsima tas-CybercrimeJ I-operazzjonijiet gew immexxija mill-Ispettur Timothy Zammit u mill-Agenti tal-Pulizija adetti ma din itTaqsima. Dawn hadmu taht id-direzzjoni tal-espert tekniku nominat Dr. God win Caruana. 30 Ix-xiehda ta' dawn 1-Uffitjali u Agenti tal-Pulizija tinsab inkluza f'dan ilProces Verbal. II-mod kif saret il-perkwizizzjoni kienet billi giet stabbilita lista ta' keywords li fiha kienet tinkludi 1-ismijiet ta' persuni u kumpaniji jew entitajiet kummergali li f' dak 1-istadju bikri kienu dehru rilevanti ghal din 1-inkjesta. Ghalkemm dan mhux metodu infallibbli, huwa wiehed prattiku u fattibbli meta jiqties il-volum enormi t'informazzjoni li 1perkwisizzjoni kienet riedet taffronta fir-rigward ta' dawn iz-zewgt operaturi, b'mod partikolari meta 1-Agenti tal-Pulizija riedu jaghmlu tiftix file file, karta karta ghall-informazzjoni Ii setghet kienet rilevanti. Biex jaghmlu dan riedu jkunu jafu ghal xiex riedu jfitxu. Il-lista tal-keywords originali kienet tinkludi 1-ismijiet prinCipali li ghalihom saret riferenza flartiklu meritu ta' din 1-inkjesta :1. Al Sahra FZCO 2. Tillgate Inc (ubo Keith Schembri) 3. Heamville Inc (ubo Konrad Mizzi) 4. Egrant Inc 5. Negarin London 6. Michelle Muscat nee Tanti 7. Joseph Muscat 8. Konrad Mizzi 9. Sai Mizzi Liang 10. Keith Schembri 31 000032 11. Josette Schembri Vella 12. Leyla Aliyeva 13. Ilham Aliyev 14. Negarin Sadr Hasheminejad 15. Michelle Buttigieg 16. John Dalli. Matul il-kors ta' din 1-inkjesta, zdiedu ismijiet ohra jew numri (kif jixhed il-Mandat t'Investigazzjoni Ewropew mibghut lill-Awtoritajiet Germanizi u li jifforma parti minn din 1-inkjesta) u li kienu mehtiega ghal analizi aktar wiesa' fuq il-meritu ta' din 1-inkjesta. Ezempju ckejken £' dan 1-istadju huwa r-riferenza ghal kumpanija Al Sahra FZCO. Pilatus ma nstabu ebda dokumenti f'isem din il-kumpanija. Fil-Bank Biss il- Pulizija iltaqghu ma files li kienu jgibu 1-isem Sahra FZCO u ohra Shams Al Sahra FZCO. F' dan il-ka:l, huma gabru I-files ta' dawn iz-zewgt kumpaniji, anke jekk ebda wahda minnhom ma kienet imsemmija minn Daphne Caruana Galizia £1-artiklu taghha meritu ta' din 1-inkjesta. B'hekk id-dokumenti stampati fil-files ta' Nexia BT u 1-Bank Pilatus gew setacgati wiehed wiehed mill-Pulizija li gew assenjati ghal dawn ilperkwizizzjonijiet in ba:li ghall-lista ta' keywords. Il-procedura adottata fiz-zewgt perkwizizzjonijiet, u kif tirrizulta mix-xiehda tal-Pulizija li kienu involuti, kienet li Agent tal-Pulizija munit bil-lista tal-keywords iduru file file, karta karta, u jaraw jekk jiltaqghux ma xi isem indikat jew 32 0000'33 relatat ma dawk imsemmija fil-lista tal-keywords. Meta jiltaqghu ma xi riferenza, imbaghad jinfurmaw lill-Ispettur Inkarigat biex jara safejn dan id-dokument setgha jkun rilevanti. Jekk ikun rilevanti, il-file jerga jitqieghed fiI-post minn fejn ingieb biex jigi fotografat fiI-post minn fejn ikun gie maqiugh. Imbaghad jerga jinli.areg u jsiru 1-fotokopji tal-file, b' dan li I-original jittiehed mill-Pulizija ghall-fini taI-Inkjesta fiiwaqt Ii I- kopji jigu ffirmati mill-Pulizija u mir-rapprezentant tal-Bank Piiatus jew Nexia BT, u kopja tinghatalhom ghas-sodisfazzjon taghhom. Wara il-files \ ( originali gew mehuda mill-Pulizija u eventwalment gew depozitati IQorti fejn kienu wkoll depozitati riCevuti relattivi. Dawn id-dokumenti imbaghad gew mghoddija !ill-Forensic Accountant Miroslava Milenovic ghalI-analizi eventwali taghha. 11-frott tal-analizi u r-rizuitanzi taghha sejrin jigu analizzati aktar il-quddiem. Ix-xiehda tal-persuni koilha involuti f' dawn il-perkwizizzjonijiet tifforma parti minn din 1-inkjesta. 11-volum ta' informazzjoni migbur minghand . ( Nexia BT kien jirrifletti I-fatt li din iI-perkwizizzjoni kienet maghmuia b'mod aktar wiesa' li toiqot I-informazzjoni koilha digitali li keilhom fuq is-servers u I-computers li huma msemmija fir-reiazzjonijiet ta' Dr. Godwin Caruana u 1-Ispettur Timothy Zammit. Rendikont tal-informazzjoni koilha migbura tinsab imsemmija fix-xiehda tal-UffiCjali tal-Pulizija fl-atti tal-Inkjesta nonche mir-relazzjonijiet tal-Forensic Accountants u tal-espert tekniku Dr. Godwin Caruana u I-Ispettur Timot!ty Zammit. 33 000034 Ir-relazzjoni ta' Dr. Godwin Caruana In-nomina ta' Dr. Gordon Caruana Nhar il-21 t' April 2017 Dr. Godwin Caruana, bhala espert tekniku filqasam tal-informatika gie nominat sabiex: jaghmel dak ix-xogli.ol kollu meli.tieg sabiex skont 1-arti u s-sengli.a u blaktar metodu effettiv u effikaCi fic-Cirkostanzi jigu migbura jew priZervati 1-hardware, software u kull forma ta' informazzjoni u data digitali oli.ra b'mod generali li kienet tappartjeni lil jew rikonduC:i.bbli gli.all-Bank Pilatus u lid-Ditta Nexia BT u lil kull wieli.ed mid-dirigenti, impjegati u ex-impjegati tal-Bank Pilatus u d-Ditta Nexia BT relattivament gli.all-operazzjonijiet professjonali u ta' negozju rispettivi taghhom, kull fejn u gli.and min tali hardware, software u kull forma ta' informazzjoni kienu jinstabu mali..Zuna jew sitwati, inklui: jekk kienu sitwati jew miZmuma minn jew fuq faCilitajiet jew strutturi ta' terzi, u dan sabiex 1-istess jigu pri.Zervati b'mod li 1-informazzjoni digitali kollha rilevanti gli.al din 1-inkjesta misjuba gli.and il-Bank Pilatus u . d-Ditta Nexia BT u kull wieli.ed mid-dirigenti, impjegati u ex-impjegati tal-Bank Pilatus u d-Ditta Nexia BT tkun tista tigi prodotta b'evidenza f'din 1inkjesta. L-espert qieghed jigi moghti 1-fakulta espressa li jkun jista' jagli.mel kuntatt mal-esperti tekniC:i. 1-oli.ra kollha mahtura f' din 1-inkjesta jew ma dawk il-persuni li 1-Magistrat Inkwirenti jidhirlu xieraq u opportun li jirriferihom u jaghmel dak 1-iskambju t'informazzjoni li jidhirlu meli.tieg ghall-ahjar istruzzjoni u twettieq tal-inkarigu tieghu. Ghal dan il-ghan gie ordnat li jirrelata provizorjament bil-fomm minn zmien ghal zmien u sussegwentement finalrnent bil-miktub billi jsemmi 1-fatti u c-Cirkostanzi kollha li fuqhom ibbaza 1-konklui:jonijiet tieghu u sabiex 1-istess espert tekniku jkun jista' jwettaq 1-inkarigu tieghu b'mod shlh u skont is-sengli.a u 1-aqwa abbilta' tieghu huwa gie moghti wkoll il-fakoltajiet kollha naxxenti mill-Artikoli 548, 650(5) u 653 tal-KodiCi Kriminali. 34 Dr. Godwin Caruana huwa I-uniku espert tekniku Maiti Ii gie mahtur biex bl-ghajnuna tat-Taqsima tas-Cybercrime, b'mod partikoiari I-Ispettur Timothy Zammit, imexxi x-xogli.oI kollu mehtieg sabiex I-informazzjoni digitali rilevanti minn Nexia BT u I-Bank Pilatus tigi mahZuna biex eventwalment tigi mghoddija lil Forensic Accountants sabiex tkun tista' tigi indexed u analizzata. 11-gbir u I-haZna tal-informazzjoni digitali ta' dawn iz-zewgt operaturi irrizuitat li kienet kumpiessa kemm minhabba n-natura tal-apparat li keilhom, kif ukoll minhabba n-natura tal-operazzjonijiet professjonali tagli.hom. FiI-kaZ tal-Bank Pilatus is-sitwazzjoni kienet aktar delikata minhabba obbligi li I-Bank kellu biex ikun jista' jzomm I-operating licence. Ghalhekk wara Ii gie stabbiiit liema kien I-apparat varju li fuqu kienet mahZuna I-informazzjoni digitali ta' dawn I-operaturi u li din kienet verament infrastruttura digitali li kienet isservi ghalI-h2lZna tal\ ( informazzjoni digitali ta' dawn iz-zewgt operaturi, kif ukoll gie stabbilit il-mod ta' kif I-informazzjoni digitali varja kienet qeghda tigi mahZuna, nonche I-apparat li fuqu kienet qeghda tigi mahZuna, saru 1-arrangamenti kollha mehtiega, wara d-debita konferma tac-chain of custody biex isir sequencing ta' dan 1-apparat u d-data rilevanti sabiex tigi prizervata u mahZuna skont 1-ahjar prattid teknid u professjonali fic-drkostanzi. 35 000036 Gie assikurat Ii 1-mod kif 1-informazzjoni digitali tigi mahZuna tkun wahda li tirrispetta r-regoli forensiCi u tassigura li din 1-istess identika informazzjoni tkun trasferita fuq mezzi elettronici li bihorn 1-istess inforrnazzjoni tkun tista' tigi analizzata b' aktar facilita. Fil-fatt dan 1ezerdzzju ta' backups u snapshots sar waqt li s-servizzi tan-Nexia BT u 1Bank Pilatus kienu operattivi. Dan setgli.a jwassal gli.al diffikultajiet teknid fir-rigward tar-rikorstruzzjoni tagli.horn. Biss rninkejja dawn iddiffikultajiet irrizulta li r-rikostruzzjoni setghet issir skont I-Option B u dan wassal biex 1-esperti Forensici Ansec IA Limited setgli.u jaghmlu xxogli.ol rneli.tieg biex jieli.du rnagli.horn fir-Renju Unit id-data digitali kollha elevata u li fuqha setgli.et tibda ssir 1-analizi mill-Forensic Accountants Harbinson Forensics. Minn nali.a 1-oli.ra, din kienet ukoll meli.tiega biex 1-esperti tal-Oracle Flexcube ikunu jistghu jaghmlu 1-analizi mehtiega dwar 1-integrita u 1-awtenticita' tas-sistema bankarja tal-Bank Pilatus ghaliex qabel ma din setghet tkun verifikata b' ezitu pozittiv, ma kienx ikun possibbli ghall-Forensic Accountant Miroslava Milenovic tibda bl-analizi tad-dokurnenti bankarji kollha rnaqbuda sa' dak il-punt. Fir-relazzjoni rniktuba tiegli.u u rnahlufa £1-4 ta' Lulju 2018 1-espert Godwin Caruana jiddeskrivi 1-operat tiegli.u bil-rnod segwenti :This report is being presented for the Courts as directed by Magistrate Dr Aaron Bugeja with respect to Case/File reference XXXX:XX. This refers to data preservation of Pilatus Bank Core Banking System and Nexia Office Automation, non-intrusively. Throughout this text: 36 (~ 0i1fl.137 u v v. • Mgr. Dr Aaron Bugej a is referenced as the inquiring Magistrate • Superintendent Ian Abdilla is referenced as the Superintendent • Inspector. Timothy Zammit is referenced as the Inspector At all times, all decisions have been taken after discussion and agreement with the above stakeholders. Subsequent to the analysis of the information made available, the following are believed to be the more salient observations and outcomes: Pilatus Bank: ' ( 1. Pilatus Bank operates an Enterprise Class core banking system which is hosted at Melita (Primary Site) and Computime (Disaster Recovery Site). 2. The Primary and Disaster Recovery site are exact replicas (see Appendix) of each other in terms of the core banking system (defined latent delay in terms of synchronization). 3. Primary (not sole) access to the core banking system is via remote desktop thin client terminals. 4. The focus of the data gathering exercise focused on the core banking system as indicated by Pilatus Bank officials and as directed. 5. A number of laptops are in use for daily office automation work and potentially to access the core banking system via remote desktop type interaction. 6. The elevation of evidence for Laptops/Desktops from all sites was performed by the Cyber Crimes Unit. ) c Nexia BT: 1. The focus of the data gathering exercise focused on the core office automation repository as indicated by Nexia BT officials and did not look into whether there are other systems in use. 2. Terminals ( PC's, Laptops etc. ) are employed for local processing and storage as well as make use of a centralized repository for storing of information. Centralized storage is however not mandated nor enforced by technical controls. 3. The centralised storage infrastructure is replicated. There were two storage elements (network attached storage devices, but NEXIA IT stated that they are exact replicas of each others). 37 000038 4. The elevation of evidence for Laptops/Desktops from all sites was performed by the Cyber Crimes Unit. 02 Key timeline/events. The following table summarizes key dates and times of the exercise from start to closure. Date Event 21/04/2017 The original, verbal arrangement to perform this assessment. Meeting at Malta Police Depot with Magistrate, Superintendent and Deputy Police Commissioner as well as D4NSIC representative 21/04/2017 Briefing at Malta Police force - scope is to non-intrusively preserve data. 21/04/2017 Pilatus Bank briefing. Advised that Core Banking System is hosted at Melita (Primary Site) and Computime (Disaster Recovery). These are exact replicas (see Appendix). Core Banking system is based on Oracle FlexiCube. Support for the application software (FlexiCube) is via third party contractor. 21/04/2017 Met with IT Manager for NEXIA BT. Sealed secondary Network Attached Storage (NAS) ( exact replica of primary ) used for centralised storage at NEXIA BT. ( see Appendix ) 21/04/2017 Melita are primary facilities/hosting provider - support for infrastructure is performed by Computime. Computime facilities are also the disaster recovery site. 21/04/2017 Instructed Computime to: 1. Perform a full system ( core banking system) backup to tape. 2. Perform a Physical to Virtual (P2V) conversion of key operating environment (Physical Server hosting core banking system). 3. Perform an operating environment, with system state and data, copy. 22/04/2017 NEXIA BT Desktop Searches as performed by CyberCrime unit Removal of storage disks on Laptops/Desktops for persons of interests disks taken under custody of CyberCrime unit Simple searches based on Windows search for keywords for rest of machines - this is beyond the scope of this assignment 38 () n Uv n :\n9 OU J. 26/04/2017 Considerations for reconstruction discussed with exercise stakeholders. Was directed to explore leasing compute elements from a local company. 28/04/2017 Contacted Blv!IT and got specs for a server, to be leased for 1500 Euros excluding of VAT - waiting for confirmation from exercise stakeholders where to deploy. 29 /04/2017 Started the drafting of the exercise report. Informed the exercise stakeholders that in order to establish whether there are any other 'parallel/hidden' systems, one needs to consider: 1. Gaining access to Layer 2 I Layer 3 network information logs. These may or may not be available. 2. Gain access to Internet Service Provider logging information. This may or may not be possible. 3. To gain insight from the day of discussion onward, logging measures need to be introduced at Layer 2/Layer 3 immediately. 4. Irrespective of the above, if a third party connectivity approach (e.g. 3G/4G Internet dongle) was employed, this use case will not be covered. 29/04/2017 Confirmed (and advised exercise stakeholders) a number of external systems and services in use at Pilatus Bank, more specifically: 1. Sharepoint Online ( http://pilatuscap.sharepoint.com & http://pilatusbank.sharepoint.com ). 2. Outlook I Web App ( mail.pilatusbank.com) & (mail.pilatusbank.com ). 3. CARTA ( http://cartaworldwide.com/). 4. TAS Group ( http://www.tasgroup.eu/). It was recommended that for 1 and 2, we engage with Pilatus IT to seek and further clarifications require. It was recommended that for 3 and 4, clarification is sought with Oracle Flexcube /Financial Systems Experts or Pilatus of how these are employed. 05/05/2017 Server Delivered 12/05/2017 Copied Pilatus Virtual Machines (VM's) which were created via the P2V (Physical to Virtual) process to Server. 15/05/2017 Started Core Virtual Machines (VM's) successfully 39 18-19/05/2017 Oracle Personnel extracted data from respective data sources. 25/05/2017 Oracle Personnel extracted more data - saved data to Pen Drives provided. 29/05/2017 Handed NexiaBT Nas to Police. 01/06/2017 Mounted Nexia Network Attached Storage (NAS) at Police - all works 01/07/2017 Preservation exercise complete. 03/07/2017 B:MIT collected Server from Courts of Law. 24/7/2017 Handed External N exiaBT backup external USB HD to CyberCrime Unit. 03 Preservation Approach and Process The focus of this exercise was to preserve data whilst ensuring that there was no or minimal disruption to the respective stakeholders. There are 2 key ( not sole) stakeholders that need to be taken into consideration, namely Pilatus Bank and Nexia BT. 03.1 Pilatus Bank 03.1.1 Head office The core elements considered in this construct where Laptops and Desktops. A third element, namely the PRATh1 thin clients were not. In general, ' thin clients ' as regular PCs, but normally lack some elements such as hard drives and typically do not have extra Input I Output ports or other 'unnecessary' features ( or are disabled ). Since they do not typically have hard drives, thin clients do not have any software installed on them. Instead, they run programs and access data from a server. For this reason, thin clients must have a network connection and are sometimes referred to as "network computers" or "NCs." This was with agreement with the exercise stakeholders in the balance of relevance/time/cost and disruption. For laptops/desktops, via the Cyber Crime Unit, all storage elements where relieved from site to be analyzed off-site. A search for additional potential compute/storage devices was also performed by the Cyber Crime Unit and 40 000041 where such devices were found, these where relieved for further off-site analysis of required. 03.1.2 Melita - Primary Site Melita PLC host the primary infrastructure for the back-office operation of Pilatus Bank including the core banking System. However, they are only providing facilities - infrastructure element management is performed by Computime. Based on the exercise parameters, i.e. making sure that any decisions/operations will not interfere with the Banks operation, as well as the design of the core banking system architecture working in an activepassive setup which is fully replicated, it was decided with the exercise stakeholders that the infrastructure at the primary site will not be touched. 03.1.2 Computime- Secondary DR Site Initially, it was recommended that the DR infrastructure elements will be taken off the network for further consideration of how to best perform data preservation and information gathering. However, after consultation with the exercise stakeholders, the decision was not to take this approach because it was advised ( via Malta Financial Services Authority personnel ) that this will put the operation of the Bank at risk in terms of its operating license obligations. At this stage, the following approach was adopted,in agreement with the exercise stakeholders with respect to attempting to backup the complex banking setup. BACKUP APPROACH A. \ ( •Perform a non-intrusive backup to tape of the core back-office elements. • This was performed using Linear Tape-Open 5 technology available at Computime. • 5x3 TB tapes where employed. BACKUP APPROACH B. • Perform a virtual disk copy of the core back-office elements - see Appendix • A 3TB disk was procured - Transcend - Volume Serial Number is901 EDFDC. •Windows HyperV Hypervisor virtual disks pertaining to core back-office elements where copied to the disk. 41 + 000042 • A Physical to Virtual image of a single machine which hosts the Oracle Flexcube application/database was performed and copied to the disk as well. BACKUP APPROACH C. • An operating environment system backup of Oracle FlexCube was performed. • Backup of Windows Server System State. • Copy of storage spaces I file-system. • Operating Environment configuration specification - see Appendix - also detailed document available separately" pltsrv-dr-dbs01info.txt ". Documentation of current configuration in terms of the overall set-up was also solicited from Computime and made available. This is available separately via the docume;it "Managed Services Preventive Maintenance for Pilatus Bank ". A full list of artifacts backed up is available in a separate document" Drive E Police.pdf". 03.2 Nexia BT Nexia BT setup is based on various laptops/desktops with a centralized, redundant, network storage for storing office productivity artifacts. Local storage (Laptop etc.) is still however possible, but this was considered beyond the immediate scope of the exercise. The primary Storage Facility (IBM Storewize v3700) is backed up onto a secondary facility (Synology DS415) for recovery purposes. Extended administration of the NEXIA setup is performed by Access Point. With respect to the end user terminals (laptops etc.), in agreement with the exercise stakeholders, it was decided that for terminals of persons of interest (criteria established with exercise stakeholders), the Cyber Crime Unit will relieve the respective storage elements for off-site inspection and for the rest, a simple keyword search will be performed manually on the relevant terminals using the underlying operating system search capabilities. With respect to the centralized storage, based on the direction and acknowledgement of NEXIA IT administrators that the 2 storage elements are replicas (hourly snapshots), the secondary (backup) device was sealed and relieved from site for subsequent off-site analysis. 04 Reconstruction Options 41 (l OOOOJ3 It is imperative to clarify from the outset that the backups and snapshots where taken whilst the services where running. Specifically with respect to the Oracle Application - Flexicube - there were no software agents which enable online backup capabilities. This implies that there was no guarantee that the application can be restored and reconstructed successfully at the point of the undertaking. This was made clear from the outset to the exercise stakeholders. Having said this, three approaches for backup were undertake to try to increase the opportunity to successfully reconstruct the operating environment of Pilatus Bank. Pilatus Bank For the compute elements/terminals that were relieved of respective storage element (e.g.laptops/desktops), the reconstruction was to be based on: 1. Copying, at bit level, of the original disk to a respective copy 2. 'Encase' used to analyse the data as deemed appropriate by the exercise stakeholders For the Core Banking System, the reconstruction was to be based on: FOR BACKUP APPROACH A ( 1. A tape library compatible with the Linear Tape-Open 5 technology needs to be accessible 2. Restore the backup tapes onto a infrastructure that is compatible able to host the entire environment(Compute/Store/Network) 3. Analyze the data as deemed appropriate by the exercise stakeholders FOR BACKUP APPROACH B (ADOPTED APPROACH) - This approach was used for Oracle Experts to analyse data 1. A Vmware ESX environment that is compatible able to host the respective virtual machines 2. Copied/Loaded the respective virtual environments onto this environment 3. Started the relevant Virtual Machines and configure to ensure execution (E.g. Oracle Flexcube) 4. Analyze the data as deemed appropriate by the exercise stakeholders not performed by the undersigned as per agreement with Magistrate. 43 000044 FOR BACKUP APPROACH C 1. Install a fresh copy of Windows 2012 R2. 2. Restore the backup up of the Windows System State to this installation. 3. Copy the backup of the file systems containing the data to this installation. 4. Configure and ensure appropriate execution of relevant services (E.g. Oracle Flexcube). 5. Analyze the data as deemed appropriate by the exercise stakeholders not performed by the undersigned as per agreement with Magistrate. NEXIABT For the compute elements/terminals that were relieved of respective storage element (e.g.laptops/desktops), the reconstruction is to be based on: 1. Copying, at bit level, of the original disk to a respective copy. 2. 'Encase' used to analyse the data as deemed appropriate by the exercise stakeholders. For the centralized storage: 1. Install Veeam Backup and Replication 9.0 on an available environment. 2. Attached the replica Network Attached Storage (NAS) to an available and appropriately configured compute environment. 3. Analyzes of the data as deemed appropriate by the exercise stakeholders - not performed by the undersigned as per agreement with Magistrate. BMIT's involvement in the the reconstruction process In agreement with stakeholders, it was established to look into the possibility to procure/lease a server for attempting to reconstruct the core Pilatus Bank environment elements. This was required due to the workload/ compute/store requirements. 1. 27'th Engaged with BMIT for potential leasing of server. 2. 28'th Potential Server found. 3. Agreed with stakeholders to lease the server for 5 weeks for Eur 1500 Excluding of VAT. 4. Delivered on 5'th of May. 5. Installed and configured on the 8th of May. 6. Copy process issues - large size - USB 2.0. 44 I ~ 000045 7. Moved server to server room to kick of long copy process - Friday 12th. 8. Agreed with the stakeholders that due to size/time challenges, third party expert for the scrutiny of data will be performed on the VHDX's directly rather than running the virtual machines - this does not include the FlexCube analysis. This VM was started and Oracle Experts actually worked on the application data directly. 9. On 03/07/2017 B:MIT collected Server from Courts of Law. 05 Closure The scope of this work was to preserve data in a non-intrusive fashion . It is thus imperative to re-iterate that whilst multiple approaches where taken in an attempt to preserve data non-intrusively, there was no guarantee that any specific reconstruction will be successful for those elements which were 'backed' while in operation. However, as reported, the selected reconstruction approach, more specifically approach B, the reconstruction of the key virtualized compute elements was successful and allowed for the subsequent analysis by third parties. There was no involvement from the undersigned with respect to the forensic analysis of the data/information gathered. Dr Godwin Caruana, PHD, CITP Court Expert 06 Appendices REFOl: Confirmation of Production/Replica set-ups -- Forwarded message-From: Stephen Vella Date: 22 April 201713:58:10 Subject: Pilatus Bank backups To: Caruana Godwin MITA,godwin.carauana@gmail.com at Attn: God win Caruana We hereby confirm that the backup of Pilatus data being handed over is being taken off the Pilatus DR system hosted at Computime. This DR system is an exact replica of the live system hosted at Melita Data Centre. 45 000046 Regards Ing Stephen Vella CTO Computime Technology Ltd REF02: Base backups of virtualised storage at NEXIABT -- Forwarded message--From: Earl Vella - Nexia BT< earl.vella@nexiabt.com > Date: 22 April 2017 17:20:12 Subject: NAS Drive Backup To: Godwin.caruana@gmail.com, Godwin.v.caruana@gmail.com Hi Godwin This email is to confirm that the base backup and the various incremental backups are all located on the NAS Drive provided. Regards Earl Vella IT Manager I ITDepartment Nexia BT I The Penthouse, Suite 2, CapitalBusiness Centre, Entrance C, Triq taz-Zwejt, San Gwann SGN 3000,Malta T: +356 2163 7778 IF: +356 21634383 earl. vella@nexiabt.com I www .nexiabt.com NEXIA BT Snapshot Replica's Backups General setup \l REF03: Copies of Virtual Machines REF04: Physical Machine for FlexCube Systemlnfonnation System Information report written at: 04/22/17 10:06:41 System Name: PL TSRV-DR-DBSOl [System Sununary] Item Value OS Name Microsoft Windows Server 2012 R2 Standard Version 6.3.9600 Build 9600 Other OS Description Not Available OS Manufacturer Microsoft Corporation System Name PLTSRV-DR-DBSOl 46 000047 System Manufacturer HP System Model ProLiant DL360p Gen8 System Type x64-based PC System SKU 654081-B21 Processor Intel(R) Xeon(R) CPU ES-2643 0@ 3.30GHz, 3292 :Mhz, 4 Core(s), 8 Logical Processor(s) BIOS Version/Date HP P71, 14/11/2013 SMBIOS Version 2.8 Embedded Controller Version 1.30 BIOS Mode Legacy Platform Role Desktop Secure Boot State Unsupported PCR7 Configuration Not Available Windows Directory C: \Windows System Directory C: \Windows\ system32 Boot Device \Device\HarddiskVolumel Locale United Kingdom Hardware Abstraction Layer Version= "6.3.9600.16408" User Name PILATUS\administrator Time Zone W. Europe Daylight Time Installed Physical Memory (RAM) 16.0 GB Total Physical Memory 16.0 GB Available Physical Memory 7.70 GB Total Virtual Memory 19.4 GB Available Virtual Memory 2.85 GB Page File Space 3.39 GB Page File C: \ pagefile.sys H yper-V - VM Monitor Mode Extensions Yes Hyper-V - Second Level Address Translation Extensions Yes Hyper-V - Virtualization Enabled in Firmware Yes Hyper-V - Data Execution Protection Yes REF05: - FlexCube 2012 R2 ServerCredentials Domain: Pilatus.Local Account: Administrator Password: pa55w0rd123! With respect to the centralized storage,based on the direction and acknowledge of NEXIA IT administrators that the 2 storage elements are replicas (hourly snapshots), the secondary (backup) device was sealed and relieved from site for subsequent off-site analysis. REF06: - Nexia BT Credentials Account: administrator Password: BtAccEss2016! 47 000048 REF07: -REF Nexia Admins REF08: DR Replica confirmation REF09: - Servers and Data The following is a list of 'systems' identified at Pilatus and Nexia which where backed up in different ways. It is imperative to understand that Pilatus systems are enterprise class information systems which were copied, from the DR site (not primary - as per agreement) using 3 different approaches as indicated on the respective report sections Pilatus Bank (approximately 3 Terabytes): Virtual Disk Images ( HyperV) PLTSRV-DR-MHVOl - Physical Host PLTSRV-DR-VMMOl-VMM-33 GB -GuestVM PLTSRV-DR-VMMOl-Data- VMM-33 GB -GuestVM PLTSRV-DR-DCOl- Domain Controller-18GB - GuestVM PLTSRV-DR-AHVOl PLTSRV-FXAOl.VHDX- Oracle Flexcube Application Server-130GB - Guest VM PLTSRV-DR-BHVOl PLTSRV-APPOl-Application Server-40GB - Guest VM PLTSRV-APP02-ApplicationServer-23 GB - Guest VM PL TSRV-CRSOl- Carta Registration Server- 20GB - Guest VM PLTSRV-DR-DC02- DornainController-19 GB - Guest VM PLTSRV-DR-DF A02- Dual Factor Authentication Server- 18GB - Guest VM PLTSRV-DR-DFSOl - Distributed FileSystem Server -18 GB - Guest VM PL TSRV-DR-DFSOl- Data- Distributed File System ServerData - 420 MB GuestVM PLTSRV-RDS02-Remote DesktopServer -135 GB - Guest VM PLTSRV-DR-RHVOl PLTSRV-FXROl - Oracle Flexcube Reporting Server-137 GB - Guest VM PLTSRV-DR-DBSOl -P2V Physical to Virtual Image -Oracle Fle:xicube (http://www.oracle.corn/us/products/applications/financialservices/flexcube/index.htrnl )- 320 GB PHYSICAL-ORACLE Physical Machine Windows SystemState Backup and File System copy Oracle Flexicube 48 ( ) 000049 (http://www.oracle.com/us/products/applications/financialservices/flexcube/index.html )- 275 GB Ultrium Backup Set of entire lot as indicated by Computime 5xLT0-5 3 TB each - 15 TB ( OTHERS & Sharepoint Online (http://pilatuscap.sharepoint.com http://pilatusbank.sharepoint.com )Web Site - Collaboration- No backups Outlook I Web App (mail.pilatusbank.com) & (mail.pilatusbank.com) Email -Online - No Backup CARTA ( http://cartaworldwide.com/) -Digital Payments Platform - Need to check whether this is used interactively or in a programmatic fashion Nobackups. It was recommended that clarification is sought with Oracle Flexcube I Financial Systems Experts or Pilatus of how these are employed TAS Group ( http://www.tasgroup.eu/) - Electronic Payments, Capital Markets and ERP - Need to check whether this is used interactively or in a programmatic fashion - No backups - It is recommended that clarification is sought with Oracle Flexcube I Financial Systems Experts or Pilatus of how these are employed Nexia BT (approximately 5 Terabytes): Nexia SRVOOl - Windows Server File Server - 1.7 TB NexiaSRV04 - Windows Server Domain Controller - 120 GB NexiaSRV03 - MS SQL Server - 400 GB N exiaSRV02 - MS Exchange - 2.5 TB REF 010: - Admin Computime Infrastructure Management - Administrator password employed REF 011: - Veam Version at Nexia REF 100: - AtoZ invoices REF 101: - KVH Invoice Mill-banda 1-ohra minbarra Dr. Godwin Caruana, hadmet ukoll fuq ilgabra u haina tal-informazzjoni digitali it-Taqsima tas-Cybercrime talPulizija Maltija, kapeggjata mill-Ispettur Timothy Zammit. Fil-fatt din 1iskwards hadmet taht id-direzzjoni ta' Dr. Godwin Caruana u rezokont tax-xoghol ta' din it-Taqsima jinsab inkluz £'rapport prezentat mill- 49 000050 Ispettur Timothy Zarnrnit li qieghed jigi inkluz f' din il-parti tal-Proces Verbal ghall-ahjar istruzzjoni tieghu. In-nomina tal-Ispettur Timothy Zammit, bhala 1-Ispettur Inkarigat mit-Taqsima tas-Cybercrime tal-Pulizija tal-21t'April2017. L-Ispettur Timothy Zammit, bhala 1-Ispettur Inkarigat mit-Taqsima tas- Cybercrime tal-Pulizija qieghed jigi mahtur sabiex: taht id-direzzjoni u 1-ordnijiet tal-espert tekniku Dr. Godwin Caruana, jassistih £1-ezekuzzjoni tax-xoghol rnehtieg sabiex skont 1-arti u s-sengha u bl-aktar rnetodu effettiv u effikaci fic-Cirkostanzi jigu rnigbura jew priZervati I-hardware, software u kull form.a ta' informazzjoni u data digitali ohra b'rnod generali li kienet tappartjeni lil jew rikonducibbli ghall-Bank Pilatus u lid-Ditta Nexia BT u lil kull wiehed rnid-dirigenti, irnpjegati u ex-irnpjegati tal-Bank Pilatus u d-Ditta Nexia BT relattivarnent ghall-operazzjonijiet professjonali u ta' negozju rispettivi taghhorn, kull fejn u ghand min tali hardware, software u kull form.a ta' inforrnazzjoni kienu jinstabu mali.Zuna jew sitwati, inklu2 jekk kienu sitwati jew rniZrnurna rninn jew fuq facilitajiet jew strutturi ta' terzi, u dan sabiex 1-istess jigu priZervati b'rnod li 1-informazzjoni digitali kollha rilevanti ghal din 1-inkjesta misjuba ghand il-Bank Pilatus u d-Ditta Nexia BT u kull wiehed mid-dirigenti, irnpjegati u ex-irnpjegati tal-Bank Pilatus u d-Ditta Nexia BT tkun tista tigi prodotta b'evidenza f'din 1inkjesta. Ghal dan il-ghan gie ordnat li jirrelata provi.iorjarnent bilfornrn rninn zrnien ghal zmien u sussegwenternent finalment bil-rniktub billi jsemrni 1-fatti u c-Cirkostanzi kollha li fuqhorn ibbaza lkonklu2jonijiet tieghu. Mit-test tar-rapporti tal-Ispettur tal-Pulizija Timothy Zammit mitTaqsima Cibemetika tal-Pulizija Ezekuttiva li huma prodotti bhala parti minn clan il-Proces Verbal jirrizulta pass pass il-modus operandi adoperat 50 fir-rigward tal-prezervazzjoni u ha:Zna ta' hardware u software kemm minn naha tan-Nexia BT kif ukoll da parti tal-Bank Pilatus. Peress li d-data digitali migjuba minghand 1-Awtoritajiet Gudizzjarji Germanizi kienet tehtieg li ssir kopja taghha, 1-Ispettur Zammit gie ordnat sabiex jaghmel kopja forensika tal-external hard disk drive li giet moghtija mill-Awtoritajiet Germanizi lil din 1-inkjesta. Wara Ii saret il-kopja forensika, 1- external hard disk drive originali giet konsenjata lil rapprezentanti tal-Ansec IA Limited sabiex huma jkunu jistghu jahdmu minn fuq I-original. Il-konkluzjonijiet tal-ispettur Zammit huma misjuba £'rapport miktub u konfermat nhar il- ta' Gunju 2018 huma s-segwenti : - ' Nexia BT ( Conclusion Preservation of the data stored on all digital devices collected from Ne:x:ia BT was successful. The preserved data is contained in the CCU Evidence Disks being exhibited together with this report as per list in Pages 5 and 6 of this report. All hard disk drives and computer systems collected from Nexia BT were returned to Nexia BT after being successfully imaged by the Cyber Crime Unit, as documented in this report. Release Receipts numbered 887, 890, 891, 892, 901 and 902 were signed by Nexia BT employees confirming receipt of the items being returned to same. Copies of these receipts are attached and marked as Appendix F of this report. 51 000052 The three (3) USB sticks which were seized following an onsite preview carried out by Cyber Crime Unit personnel were also successfully imaged. These devices - marked as 'USBOl', 'USB02' and 'USB03' -were not returned to Nexia BT but are being exhibited together with this report as per list in Pages 5 and 6 of this report. It must be pointed out that Nexia BT have been provided copies of the content stored on these devices as documented in this report. Copies of the data preserved by the Cyber Crime Unit were passed on to Computer Forensic Analysts from ANSEC IA Limited (Ireland) as per the directions received from the Inquiring Magistrate. The transfer of data was carried out at the Cyber Crime Unit laboratory between the 19th and 28th July 2017. The ANSEC IA Limited representative who received the data previously preserved by the Cyber Crime Unit was Mr. Gary Edgeworth. ANSEC IA Limited representatives were at all times accompanyied by Inspector Timothy Zarrunit whilst they were at the Cyber Crime Unit laboratory. II-Bank Pilatus Conclusion Preservation of the data stored on all but two digital devices collected from Pilatus Bank Limited was successful. The preserved data is contained in the CCU Evidence Disks being exhibited together with this report as per list in Pages 5 and 6 of this report. The devices collected from Pilatus Bank Limited which were successfully imaged by the Cyber Crime Unit, as documented in this report, were returned to Pilatus Bank Limited. Release Receipts numbered 886, 888, 889, 893, 943 and 944 were signed by Pilatus Bank Limited employees confirming receipt of the items being returned to same. Copies of these receipts are attached and marked as Appendix J of this report. The two digital devices which were not successfully imaged by the Cyber Crime Unit are the devices marked as 'PC06HD01' and 'USB07'. These two items are being exhibited together with this report as per list in Pages 5 and 6 of this report. 52 Copies of the data preserved by the Cyber Crime Unit were passed on to Computer Forensic Analysts from ANSEC IA Limited (Ireland) as per the directions received from the Inquiring Magistrate. The transfer of data was carried out at the Cyber Crime Unit laboratory between the 19th and 28th July 2017. The ANSEC IA Limited representative who received the data previously preserved by the Cyber Crime Unit was Mr. Gary Edgeworth. ANSEC IA Limited representatives were at all times accompanied by Inspector Timothy Zarnrnit whilst they were at the Cyber Crime Unit laboratory. The preservation of information stored on the Office 365 and Sharepoint systems used by Pilatus Bank Limited was not possible through the authorities of the United States of America. Kopji tal-extemal hard drive provduta mill-Awtoritajiet Gudizzjarji tal-Germanja kontenenti informazzjoni mehuda mill-Panana Papers Cache Summary of Events On the 16th April 2018, Inspector Timothy ZAMMIT (Cyber Crime Unit) was informed by Duty Magistrate Dr. Aaron BUGEJA LL.D that the technical assistance of the Cyber Crime Unit was being sought in the processing of digital evidence in relation to an ongoing Magisterial Inquiry initiated in relation to allegations of money laundering. Inspector Zarnrnit was informed that the Cyber Crime Unit was required to create copies of the content stored an external hard disk which was in the possession of the Inquiring Magistrate. The following report outlines the digital evidence handled by the Cyber Crime Unit and the processes carried out upon same. All processes documented in this report were carried out by Inspector Timothy J. Zarnrnit at the Cyber Crime Unit laboratory. Device brought to the Cyber Crime Unit 53 Hard Disk marked as USB01 External Hard Disk Drive make Western Digital, capacity 500Gb, bearing serial number WXP1A77J4SK4 was brought to the Cyber Crime Unit by the Inquiring Magistrate, Magt. Dr. Aaron BUGEJA LL.D, on the 16th April 2018 at around 13:40hrs. This device was marked as USBOl. This item was retained at the Cyber Crime Unit for processing. All processes were carried out at the Cyber Crime Unit by Inspector Timothy Zanunit. 1) The Inquiring Magistrate directed the Cyber Crime Unit to create three (3) copies of an archive file stored onto three separate hard disk drives. The hard disk drives used to store these copies were provided by the Courts of Justice. 2) External hard disk drive marked as 'USBOl' was connected to CCU Forensic Workstation named "CCU-001" directly via the forensic workstation's USB port. 3) A new case was created within Encase Forensic Edition Version 6.19.7.2 Softwarel. The device was, then, added to the case. 4) Upon viewing the content of this device, it was observed that the only data stored on the hard disk drive was a '.zip' archive file - named "Malta.zip" - found in the root folder of this hard disk drive. The only other files present on this device were the factory installed drivers stored on such devices. 5) The hash value of file named "Malta.zip" was generated through the use of EnCase Forensic Software. Technical details pertaining to this file are the following: Name Logical Size Hash Value Full Path Malta.zip 120,613,976,433 94bc88dd58bele814fa779c0c9e29b76 C \Malta.zip 6) File named "Malta.zip" was copied to a CCU Evidence Hard Disk Drive, numbered "CCU-HDD-093", through the use of the copy/ paste functionality provided within Windows operating system. This process, carried out in the presence of the Inquiring Magistrate, was successfully completed on the 16th April 2018 at around 15:30hrs. 7) Upon completion of the copying process from the device marked as USB01 to CCU Evidence Disk named "CCU-HDD-093", device marked as USB01 was disconnected from the CCU Forensic Workstation. Device 54 marked as USBOl was, then, returned to the Inquiring Magistrate on the same day. 8) The contents of file named "Malta.zip", stored on CCU Evidence Disk named "CCU-HDD-093" were extracted to a folder stored on the same CCU Evidence Disk. This process was carried out through the use of application named "7-Zip File Manager". 9) Once this process was completed, the Inquiring Magistrate was given the opportunity of previewing the content of these files. 10) As directed by the Inquiring Magistrate, three (3) working copies of the content of file named "Malta.zip" had to be made onto separate hard disk drives provided for this purpose by the Courts of Justice. 11) The working copies were created by copying file named "Malta.zip" onto the hard disk drives provided by the Courts of Justice through the use of the copy/ paste function provided within Windows Operating System. 12) Once the file was successfully completed to each individual hard disk drive, its content was extracted onto the same hard disk drives through the use of application named "7 Zip file Manager". 13) The process of creating the three (3) working copies for the Inquiring Magistrate's perusal was successfully concluded on the 17th April 2018 at around 21:00hrs. 14) The three (3) hard disk drives containing the working copies of the content stored on USBOl were sealed in an envelope and passed on to the Inquiring Magistrate through Asst. Commissioner Ian Joseph Abdilla (Economic Crimes Unit). 15) Following instructions received from the Inquiring Magistrate, the content of CCU Evidence Disk named "CCU-HDD-093" was destroyed in order to ensure that there are no unaccounted copies of file named "Malta.zip" which was stored on device marked as USBOl. This process was carried out through the use of the "Wipe Drive" function provided within EnCase Forensic Software. In-nomina ta' ANSEC IA Limited Peress li din 1-informazzjoni digitali migbura minghand Nexia BT u 1Bank Pilatus riedet tigi analizzata mill-Forensic Accountants Miroslava Milenovic u mid-ditta tal-Irlanda ta' Fuq Harbinson Forensics gja Harbinson 55 000J56 Mulholland, kien hemm htiega Ii din id-data digitali estensiva mehuda tigi trasferita ghal medium li jkun jista' jittiehed b'mod forensiku barra minn Malta ghall-fini t' analizi forensika minn Harbinson Forensics. Kienu Harbinson Forensics stess Ii talbu li din id-data tigi mehuda b'mod forensiku bil-hidma ta' esperti tal-fiduga taghhom ukoll. Ghal dan ilghan gie maqbul Ii tigi nominate d-ditta ANSEC IA Limited, kumpanija registrata fl-Irlanda ta' Fuq, bin-numru tar-registrazzjoni NI 064909 bluffigu registrat f'Unit E4, Plasketts Close, Kilbegs Business Park, Antrim, County Antrim, BT41 4LY, Irlanda ta' Fuq, Renju Unit. c' B'digriet tal-11 ta' Lulju 2017 gew nominati Stephen Clarke, Gary Edgeworth, Rodger Trotter, Jeffrey Nelson u Malcolm Mc Cully gew mahtura sabiex bhala esperti teknici fil-qasam tal-informatika u operanti taht 1-isem tad-ditta ANSEC IA Limited, u 1-istess ANSEC IA Limited kumpanija registrata fl-Irlanda ta' Fuq, bin-numru tar-registrazzjoni NI 064909 bl-uffigu registrat f'Unit E4, Plasketts Close, Kilbegs Business Park, Antrim, County Antrim, BT41 4LY, Irlanda ta' Fuq, Renju Unit, jaghmlu dak ix-xoghol kollu mehtieg ta Digital Forensic Services sabiex a. 1-informazzjoni digitali kollha rnigbura u priZervata rninn Dr. Gordon Caruana u t-Taqsima tas-Cybercrime tal-Pulizija Ezekuttiva Maltija (mill-hardware, software u kull form.a ta' informazzjoni u data digitali ohra b'mod generali li kienet tappartjeni lil jew rikonduCibbli ghall-Bank Pilatus u lid-Ditta Nexia BT u lil kull wiehed mid-dirigenti, impjegati u eximpjegati tal-Bank Pilatus u d-Ditta Nexia BT relattivament ghalloperazzjonijiet professjonali u ta' negozju rispettivi taghhom, kull fejn u ghand mm tali hardware, software u kull forma ta' informazzjoni kienu jinstabu mahluna jew sitwati, inklu:l jekk kienu sitwati jew miZmuma minn jew fuq faCilitajiet jew strutturi ta' terzi) tigi b'mod forensiku trasferita u mahluna fuq hardware appozitu biex tittiehed fil-laboratorju tad-Ditta 56 (-) 000057 ANSEC IA Limited fir-Renju Unit u Ii jaghmlu dak ix-xoghol kollu mehtieg sabiex 1-istess informazzjoni digitali tkun tista' tigi prodotta f'format Ii tkun tista' tigi analizzata mill-Forensic Accountants u Forensic Analysts Harbinson Mulholland jew Harbinson Forensics jew persuna jew kwalunkwe sogeta ohra Ii maghha I-Forensic Accountants u Forensic Analysts mahtura f' din 1-inkjesta jkunu adetti u mill-Forensic Accountant Miroslava Milenovic, b. Ii jaghmlu dak ix-xoghol kollu mehtieg sabiex skont 1-arti u ssengha u bl-aktar metodu effettiv u effikaCi fic-Cirkostanzi jigu migbura jew priZervati I-hardware, software u kull forma ta' informazzjoni u data digitali ohra b'mod generali Ii kienet tappartjeni lil jew rikonducibbli ghall-Bank Pilatus u lid-Ditta Nexia BT u lil kull wiehed mid-dirigenti, impjegati u eximpjegati tal-Bank Pilatus u d-Ditta Nexia BT relattivarnent ghalloperazzjonijiet professjonali u ta' negozju rispettivi taghhom, kull fejn u ghand min tali hardware, software u kull forma ta' informazzjoni kienu jinstabu mahZuna jew sitwati, inklui: jekk kienu sitwati jew miZmuma minn jew fuq facilitajiet jew strutturi ta' terzi, u dan sabiex 1-istess jigu priZervati b'mod Ii 1-informazzjoni digitali kollha rilevanti ghal din 1-inkjesta misjuba ghand ii-Bank Pilatus u d-Ditta Nexia BT u kull wiehed mid-dirigenti, impjegati u ex-impjegati tal-Bank Pilatus u d-Ditta Nexia BT tkun tista tigi prodotta b' evidenza f' din 1-inkjesta u dan skont kif ikun dirett lilhom millMagistrat Inkwirenti u dan billi kull tali informazzjoni digitali tigi b'mod forensiku trasferita u mahZuna fuq hardware appozitu biex tittiehed fillaboratorju tad-Ditta ANSEC IA Limited fir-Renju Unit u Ii jaghmlu dak ixxoghol kollu mehtieg sabiex 1-istess informazzjoni digitali tkun tista' tigi prodotta f'format Ii tkun tista' tigi analizzata mill-Forensic Accountants u Forensic Analysts Harbinson Mulholland jew Harbinson Forensics jew persuna jew kwalunkwe sogeta ohra Ii maghha I-Forensic Accountants u Forensic Analysts mahtura f' din 1-inkjesta jkunu adetti u mill-Forensic Accountant ( Miroslava Milenovic, Ii jaghrnlu dak ix-xoghol kollu mehtieg sabiex skont 1-arti u ssengha u bl-aktar metodu effettiv u effikaCi fic-cirkostanzi jigu migbura jew priZervati I-hardware, software u kull form.a ta' informazzjoni u data digitali ohra b'mod generali Ii biex tkun tista tigi prodotta b'evidenza f'din 1inkjesta kwalunkwe hardware jew software jew informazzjoni digitali ta' kwalunkwe xorta u natura Ii tista' minn zmien ghal zmien tigi moghtija lilhom mill-Magistrat Inkwirenti jew xi hadd mill-esperti mahtura jew persuna indikata lilhom mill-Magistrat Inkwirenti u dan billi kull tali informazzjoni digitali tigi b'mod forensiku trasferita u mahZuna fuq hardware appozitu biex tittiehed fil-laboratorju tad-Ditta ANSEC IA Limited fir-Renju Unit u Ii jaghmlu dak ix-xoghol kollu mehtieg sabiex 1-istess informazzjoni digitali tkun tista' tigi prodotta f'format Ii tkun tista' tigi analizzata mill-Forensic Accountants u Forensic Analysts Harbinson Mulholland jew Harbinson Forensics jew persuna jew kwalunkwe sogeta ohra c. 57 uooo58 li maghha I-Forensic Accountants u Forensic Analysts mahtura £'din 1-inkjesta jkunu adetti u mill-Forensic Accountant Miroslar.1a Milenovic. d. L-esperti qiegnedin jigu moghtija 1-fakulta espressa li jkunu jistghu jaglimlu kuntatt mal-esperti teknici 1-ohra kollha mahtura f' din 1-inkjesta jew ma dawk il-persuni li 1-Magistrat Inkwirenti jidhirlu xieraq u opportun li jirriferihom u jagfunlu dak 1-iskambju t'informazzjoni li jidhirlhom mehtieg ghall-ahjar istruzzjoni u twettieq tal-inkarigu taghhom. e. Ghal dan il-ghan 1-esperti gew ordnati li jirrelataw provi.Zorjament bilfomm minn zmien ghal zmien u sussegwenternent finalrnent bil-rniktub billi jsemmu 1-fatti u c-Cirkostanzi kollha li fuqhorn ibbazaw il-konkluZjonijiet taghhom u sabiex 1-istess esperti tekniCi jkunu jistghu iwettqu 1-inkarigu taghhom b'rnod shih u skont is-sengha u 1-aqwa abbilta' taghhom hurna gew rnoghtija wkoll il-fakoltajiet kollha naxxenti mill-Artikoli 548, 650(5) u 653 tal-Kodici Krirninali. Fil-kors tal-qadi tan-nomina taghhom, 1-esperti tekniCi adetti ma ANSEC IA Limited gabru 1-informazzjoni digitali imsemmija f' din in-nomina fl- atti ta' din 1-inkjesta. Izda fil-mori ta' din 1-inkjesta, 1-istess esperti teknici kienu wkoll gew nominati f'zewg inkjesti ohra kondotti mill-Magistrat Dr. Natasha Galea Sciberras (inkesta "Willerby") u mill-Magistrat Dr. Josette Demicoli (inkjesta "Hillman") sabiex ikunu jistghu iwetqu inkarigi simili ghal dawk maghmula fl-atti ta' din 1-inkjesta fir-rigward ta' persuni ohra. Peress illi 1-informazzjoni migbura fil-kors ta' din 1-inkjesta setghet tkun ta' utilita ghal dawn 1-inkjesti, wara li kienet saret talba appozita millMagistrati Inkwirenti rispettivi sabiex 1-informazzjoni u 1-evidenza maqbuda u analizzata fl-atti ta' din 1-inkjesta tkun tista' tigi imqeghda ghad-disposizzjoni taghhom kif ukoll li formalment tkun tifforma parti 58 c' mill-inkjesti kondotti minnhom. Din it-talba kienet giet milqugha kif jidher mir-rikorsi u d-digrieti ezibiti fl-atti ta' din 1-Inkjesta. Mill-banda 1-ohra peress Ii 1-informazzjoni migbura fil-kors ta' dawk 1inkjesti setghet tkun ta' utilita ghal din 1-inkjesta, wara Ii kienet saret talba appozita mill-Magistrat Inkwirenti lill-Magistrati Inkwirenti rispettivi flinkjesta Willerby u 1-inkjesta Hillman, sabiex 1-informazzjoni u 1-evidenza maqbuda u analizzata fl-atti ta' dawn 1-inkjesti tkun tista' tigi imqeghda ghad-disposizzjoni ta' din 1-inkjesta kif ukoll li formalment tkun tifforma parti mill-atti ta' din 1-inkjesta, kif ukoll li 1-esperti f' dawk 1-inkjesti jkunu formalment ritenuti wkoll esperti nominati f' din 1-inkjesta. Din it-talba kienet giet milqugha kif jidher mir-rikorsi u d-digrieti ezibiti £1-atti ta' din 1-Inkjesta. Dawn 1-esperti tekniCi, ipprezentaw u halfu r-relazzjoni finali taghhom permezz ta' video-conference nhar 1-4 ta' Lulju 2018 fejn ikkonkludew is\ -( segwenti : - Document Information Report for the delivery of Digital Forensic Services Ministry of Justice, Culture & Local Government, Malta Dr Aaron M Bugeja 59 DF17028 ANSEC IA Limited Mr Gary Edgeworth +44 (0)28 94483932 DigitalForensics@ansecia.com 1.3 Disclaimer ANSEC IA Limited shall not assume any liability with respect to any matter or information referred to or contained in the document. Any person relying on the content of this document does so at their own risk, and neither the Recipient nor any party to whom the Recipient provides the document or any matter or information derived from it shall have any right or claim against ANSEC IA Limited or any of its affiliates in respect thereof. The Recipient shall treat all information in the Report as confidential. 60 0iJf1 lJn un 0 1 .~ '( I declare that this report is true to the best of my knowledge and belief and I make it knowing that, if it is tendered in evidence at any preliminary enquiry, the trial of any person or other legal proceedings, I shall be liable to prosecution if I have wilfully stated in it anything which I know to be false or do not believe to be true. I understand that my duty in providing this written report and giving evidence is to assist the Court; and that this duty overrides any obligation to the party by whom I am engaged, or the person who has paid, or is liable to pay me. I confirm that I have complied, and will continue to comply with my duty in this respect. Gary Edgeworth 61 4th July 2018 ANSEC Staff Involved The following members of ANS EC' s digital forensic staff were utilised during this process. Mr Stephen Clarke Mr Gary Edgeworth Mr Rodger Trotter Mr Jeffrey Nelson Mr Malcohn McCully Declaration of Troth ... Table of Contents 1 Introduction ................................................................................................................. 5 2 Forensic Acquisition Process ...................................................................................... 8 3 Data Extraction & Processing Methodology ........................................................... 16 4 Password Recovery ................................................................................................... 27 5 Summary of Data Extracted ...................................................................................... 31 62 nod,-.3 Ovu u n. 6 Appendix A - Summary of Data Acquired ............................................................. 42 / I II / .:' : ''\ ( II /I / I I / I I I / I L--- --------·- - - -·63 -- - - I I 1 Introduction 1.1 ANSEC have been instructed by Magistrate Aaron Bugeja, Maltese Ministry for Justice, Culture & Local Government in relation to an ongoing Magisterial Inquiry currently being conducted in relation to alleged money laundering. 1.2 ANS EC have been requested to obtain a forensic copy of data that has been acquired from a number computer systems by the Maltese Police Service's Cyber Crime Unit and a Court appointed expert Dr Godwin Caruana. This data had been obtained from two separate companies, which are listed in table 1.2.1 below: ("" PILATUS BANK, TA' XBIEX, MALTA . NEXIA BT, SAN GWANN, MALTA Table 1.2.1 1.3 It was proposed by ANSEC that the data would be copied to a Network Attached Storage device as this would provide a single storage location from which all subsequent processes could be run and also a degree of redundancy for the stored data. The data extracted from the device would then be processed and provided to Harbinson Mulholland for examination by their investigation team. 1.4 Mr Stephen Clark, ANSEC Digital Forensics Manager, Mr Gary Edgeworth ANSEC Senior Digital Forensic Examiner travelled to Malta on 18/07/17. They were joined Mr Rodger Trotter Senior Digital Forensic Examiner on 23/07/17. Between 19/07/17 and 29/07/17 Mr Edgeworth and Mr Trotter carried out the forensic copying process. Full details of this process are included in the remainder of this report. 1.5 Whilst in Malta it was requested that additional data from another location, shown below, was also copied. This data had previously been 64 () acquired by a Court appointed expert, Mr Keith Cutajar, and is listed in table 1.5.1 below: :MFSP, MALTA Table 1.5.1 65 000066 1.6 Mr Jeffrey Nelson, Senior Digital Forensic Examiner, ANSEC travelled to Malta on 17/01/18 and copied data that he received from Mr Keith Cutajar, Court appointed expert and PS 422 Neil G Caruana, Mobile Device Forensic Examiner. These items are the subject of a separate report prepared by Mr Nelson for Magistrate Natasha Galea Sciberras. These items are listed in table 1.6.1 below: ..' ~ . . . . -.· . - ..,._ -, ";"'" -- : ... _- ' . . - . LHDOl Image of Western Digital External Drive MB02 Extracted data from Apple iPad Mini 3G PCOl-HDOl Image of Apple MacBook Air A1369 PC03-HD01 Image of Dell Vostro 15 3000 series laptop 17 CEU 201 Extracted data from Apple Iphone 6 A1586 mobile phone 17 CEU 201A Extracted data from GoMobile Sim Card 17 CEU 202 Extracted data from Apple Iphone 7 A1778 mobile p?one 17 CEU 202A Extracted data from GoMobile Sim Card 17 CEU 203 Extracted data from Sony Xperia E5633 mobile phone 17 CEU 203A Extracted data from Etisalat Sim Card 17 CEU 203B Extracted data from Forbesfone Sim Card PC02-HD01 Dell Inspiron 910 Mini Service Tag: 28R66Hl Table l.6.l 1.7 In addition Mr Rodger Trotter and Mr Jeffrey Nelson, Senior Digital Forensic Examiner, ANSEC travelled to Malta on 25/04/18 and received a portable hard drive from Magistrate Bugeja containing files that had been acquired from the German Authorities relating to elements of the Panama Papers that were believed to be relevant to this investigation. This is listed in table 1.7.1 below. 66 Ill RDT6 - Mall:azip, Panama Papers Table 1.7.1 1.8 A summary of all data acquired is outlined at Appendix A below. 1.9 The full methodology used in the forensic acquisition process is outlined in Section 2 below. ,/ I ~-/- - - - - - - - k 67 000068 2 Forensic Acquisition Process 2.1 The examination of all items referred to in this report have been carried out in accordance with the ACPO Good Practice Guide for Digital Evidence and current forensic computing standards and best practices. All records in relation to the examination of this equipment have been retained at ANSEC and are available for disclosure if required. 2.2 Data can be copied on computer systems using a number of different methods, such as drag and drop, copy and paste or even by typing commands. However in a forensic copying process, a procedure is required to give confidence that the data copied is no more or no less than when it was first taken into possession (ACPO England, Wales & Northern Ireland, Good Practice Guide for Digital Evidence, 2012). In this case three separate types of data were identified and were required to be copied. 2.3 Firstly, EnCase forensic image files (E01) 2, which are an exact binary copy of the data, that had been acquired from several standalone computers and storage devices by the Maltese Police Cyber Crime Unit and Court appointed experts. 2.4 Secondly, restored copies of several standalone computers created by the Maltese Police Cyber Crime Unit. This process uses Encase forensic software to acquire the data and restore an exact copy of it to a bare hard disk drive. This is often referred to as a "clone". In this case the cloned disks were acquired by ANSEC to produce forensic image files (EOl) that could be verified. 2.5 At the end of the process the files produced are also subjected to a verification process, known as hashing. This process ensures the integrity Forensic Image - An image in this context is an exact bit stream copy that is acquired from digital devices such as a hard disks other digital media. A key part of the acquisition stage is to perform a verification of the image. During the creation of the original image, a calculation is made (Cyclical Redundancy Check) on the data being copied. A value is created for each 'block' of data that make up the forensic image and a checksum is calculated to ensure that the content of each block has not changed. At the end of the process the files produced are also subjected to a verification process, known as an MD5 or SHA-I hash. This process ensures the integrity of the image files created and can be repeated at any time to verify the content has not changed. 2 68 n ;~ 1:-; 9. uuvu· ,-. rt U of the image files created and can be repeated at any time to verify the content has not changed. 2.6 Thirdly, copies of data from the large scale server systems at Pilatus had been made by a Court appointed expert, Dr Godwin Caruana. These files were in the Microsoft Hyper-V format (VHDX). In addition a Network Attached Storage (NAS) device containing Veeam virtualisation backup files (VBK & VIB) and Microsoft Exchange Email personal storage archives (PST) was seized from Nexia BT. 2.7 In order to verify the forensic copy of these files, a process was used that copies the files, calculates a hash value for the copied file and compares this to the hash value for the original file. Only if both hash values match can it be said that the copy has been verified. 2.8 This copying and verification process is shown in figure 2.8.1 below. ;_;:,, .-.~ .... - .... ;,.1) - ." .' i: ~!e~:~~~i~_ fr?iJ'.l~~?~; ~e destination ~r'Jocation ~to ~i.i~~,.~~'Jiw- ."1;i..:tii,.~ ~.:.i ~. """'\ ( r1; • ~ ~· ,f~ -.. , ... ~ •• • 'r":., •,~ . • h 1 , ., ~,.. e.g. Q68EC78 •.• - ,L -·' :· .....:. ,:· - ~- • • < , .., , ~ ·File hashed at source . ' • • ...._· --.. - ... • ~ . - ' . ' • Hash va.lues compared ! ' " Results written to log file Figure 2.8.1 69 r, (\ n. !\ i/ 0 u u v \} ' 2.9 All data from the Pilatus computers, USB devices, servers and Nexia computers and USB devices was copied from the source devices to a Synology Network Attached Storage device and verified using the methodology outlined above. 2.10 All data from the Nexia network attached storage device was copied from the source device to the Synology network attached storage and also verified by comparing the hash values on the source device with those copied to the Synology NAS. 2.11 The NAS was then conveyed by hand to ANSEC's premises, where it was placed into secure storage pending further examination of the data. Details of the data acquired was entered into ANS EC' s electronic case management system, known as LIMA. 70 nnn;~~1· O uVv; Data obtained from Pilatus Bank 2.12 The data acquired from the standalone devices at Pilatus Bank by the Maltese Police Cyber Crime Unit is listed in table 2.12.1 below with the internal Cyber Crime Unit reference number and a description of the item from which the data was acquired. All items were imaged or copied and verified by ANS EC' s Mr G Edgeworth. ~ .. . :: "' - . -.., . - -- '.., . .,. - _-: . .. . . . - . --·~: .. . ,. . . ' ' ~.. ( , , .--.--=- - . - - . . -· : .. - ,. .. ~,.:. ·~. . . . . :~ PCOl HP pro-book 450Go Imaged & Verified PC02 HP pro-desk 490 Gl MT Imaged & Verified PC03 Lenovo Think Pad E560 Imaged & Verified PC04 Dell Opti Plex 390 Copied & Verified PC05 Asus Notebook Pc X551c Imaged & Verified PC07 Dell Opti Plex 390 Imaged & Verified PC08 Apple MacBook Air Copied & Verified PC09 Apple MacBook Air Copied & Verified PClO Lenovo Think Pad E440 Copied & Verified PCll Lenovo Think Pad E540 Copied & Verified PC12 Lenovo Think Pad E450 Copied & Verified PC13 Acer Aspire El Series Copied & Verified USBOl Hitachi External Hard Disk Copied & Verified USB02 USB Stick labelled "Mehmet" Copied & Verified USB03 Samsung External Hard Disk Copied & Verified '\ ( 71 -f 000072 USB04 USB Stick branded "www.cdds.eu" Copied & Verified USBOS USB Stick branded "Paysafe" Copied & Verified USB06 Loose Hard Disk Drive Copied & Verified USBOS USB stick, colour chrome Copied & Verified USB09 USB stick branded "Equitativa" Copied & Verified USBlO USB stick branded "FIAU 2015" Copied & Verified USBll USB stick, branded ''MIA" Copied & Verified USB12 USB Stick branded "FIAU 2014" Copied & Verified ( :) Table 2.12.1 2.13 It was noted that data had not been acquired from two other items identified as PC06 - Acer Aspire X3450 laptop and USB07 - Apple iPad Mini. The hard disk from PC06 was reported as being defective. This was confirmed by ANSEC Digital Forensic Examiners who were also unable to acquire the device. 2.14 The data acquired from the server systems at Pilatus Bank by Dr Godwin Caruana is listed in table 2.14.1 below with a description of the item from which the data was acquired. All items were imaged or copied and verified by ANS EC' s Mr R Trotter. - ' -. - . . , - PLTSRV-DR-MHVOl - PLTSRV-DR-VMMOl - VMM Copied & Verified PLTSRV-DR-MHV01-PLTSRV-DR-VMM01- Data VMM Copied & Verified PLTSRV-DR-MHVOl-PLTSRV-DR-DCOl - Data VMM Copied & Verified 72 ~ . I ( . PLTSRV-DR-AHVOl - PLTSRV-FXAOl.VHDX Copied & Verified PLTSRV-DR-BHVOl - PLTSRV-APPOl Copied & Verified PLTSRV-DR-BHVOl - PLTSRV-APP02 Copied & Verified PLTSRV-DR-BHVOl-PLTSRV-CRSOl Copied & Verified PLTSRV-DR-BHVOl - PLTSRV-DR_DC02 Copied & Verified PLTSRV-DR-BHVOl - PLTSRV-DR-DFA02 Copied & Verified PL TSRV-DR-BHVOl - PLTSRV-DR-DFSOl Copied & Verified PLTSRV-DR-BHVOl - PLTSRV-DR-DFSOl Copied & Verified PLTSRV-DR-BHVOl- PLTSRV-RDS02 Copied & Verified PLTSRV-DR-RHVOl-PLTRSRV-FXROl Copied & Verified PLTSRV-DR-DBS01-P2V - Physical to Virtual Image Copied & Verified PHYSICAL ORACLE Copied & Verified Table 2.14.1 Data obtained from Nexia BT ( 2.15 The data acquired from the standalone devices at Nexia BT by the Maltese Police Cyber Crime Unit is listed in table 2.15.l below with the internal Cyber Crime Unit reference number and a description of the item from which the data was acquired. All items were imaged or copied and verified by ANS EC' s Mr G Edgeworth. PCOl HP350G2 Imaged & Verified PC02 Dell Latitude E7470 Copied & Verified 73 0000'74 PC03 Dell Vostro15 3000 Series Imaged & Verified PC04 Dell Vostro 15 3000 Series Imaged & Verified PC05 Acer Travelmate P256 Copied & Verified PC06 Dell Latitude E7450 Copied & Verified PC07 Dell Latitude E7470 Copied & Verified PC08 Dell Inspiron 17 . Copied & Verified PC09 Dell Vostro15 3000 Series Copied & Verified PClO Dell Latitude E7440 Copied & Verified PCll Dell Latitude E7470 Copied & Verified PC12 HP350G2 Copied & Verified PC13 Dell Vostro15 3000 Series Copied & Verified PC14 Dell Vostro 15 3000 Series Copied & Verified PC15 Dell Vostro 15 3000 Series Copied & Verified PC16 Acer Travel.mate P246 Copied & Verified -··- ----·----·- ----··-· - ··------ - ---···------·-··· - ·- - - ----·- ---------··----·-·· PC17 HP350G2 Copied & Verified PC18 Dell Latitude E7450 Copied & Verified PC19 Dell Latitude E7440 Copied & Verified PC20 Dell Latitude E7470 Copied & Verified PC21 Lenovo ThinkPad Edge Copied & Verified PC22 PC labelled "Amanda Darmanin Payroll" Copied & Verified USBOl USB Stick branded ''Finance Malta" Copied & Verified USB02 SanDisk Cruzer Blade Copied & Verified -·· -· ··-·· c' -- ... - --- (' ~ 74 USB03 Media Range Copied & Verified Table 2.15.1 2.16 The data acquired from the large scale server systems at NEXIA BT by Dr Godwin Caruana is listed in table 2.16.1 below with a description of the item from which the data was acquired. All items were imaged or copied and verified by ANS EC' s Mr R Trotter. - . ' : ·-~~:_..;___ ; .. :- . - . Backup - Nexia Servers Clone Copied & Verified PST Archives Copied & Verified Replicas Copied & Verified Backup - Nexia Servers Local2017-04-20T080144 Copied & Verified .~ Table 2.16.1 Data obtained from MFSP Malta \ ( 2.17 The data acquired from MFSP Malta by Mr Keith Cutajar is listed in table 2.17.1 below with a description of the item from which the data was acquired. All items were imaged or copied and verified by ANSEC' s Mr G Edgeworth. LHD01-2TB External Copied & Verified SRV01-HD01 Copied & Verified 75 0000'76 PCOl-HDOl_MatthewAcerPC Copied & Verified Table 2.17.1 2.18 The Network Attached Storage device containing the copied data was transported by Mr Edgeworth and Mr Trotter to ANS EC' s premises, where it was placed in their secure store. ANS EC' s premises are a Police Approved Secure Facility. 2.19 It was then connected to ANSEC' s forensic network. This network is a secure standalone network with no connection to any other networks, including the Internet. Having secured a forensic copy of the data it was now available for the next stage of the investigation. This included processing and extraction of the data in a format that could be examined by the Harbinson Mulholland investigation team. Data obtained January 2018 in Malta 2.20 The data acquired in January 2018 from Mr Keith Cutajar and PS 422 Neil G Caruana is listed in table 2.20.1 below with a description of the item from which the data was acquired. All items were imaged or copied and verified by ANSEC's Mr J Nelson. ;,··--;.·r-:---r .... ---· -~.- - - ' l. . ! ·--- . - '... -- . - - - . - - -- , ---,.. r- T T - - • . -- - -. . . -. ~ T'l. r - 0 • I LHDOl Image of Western Digital External Drive Copied & Verified MB02 Extracted data from Apple iPad Mini 3G Acquired & Verified PCOl-HDOl Image of Apple MacBook Air A1369 Copied & Verified PC03-HD01 Image of Dell Vostro 15 3000 series laptop Copied & Verified 17 CEU 201 Extracted data from Apple !phone 6 A1586 mobile phone Copied & Verified 17 CEU 201A Extracted data from GoMobile Sim Card Copied & Verified 76 c' "' Vt; !Ji '7 U ...:1r. 17 CEU 202 Extracted data from Apple !phone 7 A1778 mobile phone Copied & Verified 17 CEU 202A Extracted data from GoMobile Sim Card Copied & Verified 17 CEU 203 Extracted data from Sony Xperia E5633 mobile phone Copied & Verified 17 CEU 203A Extracted data from Etisalat Sim Card Copied & Verified 17 CEU 203B Extracted data from Forbesfone Sim Card Copied & Verified PC02 - HDOl Dell Inspiron 910 Mini Service Tag: 28R66Hl r,-,~ '. .,, '"'•. Acquired & Verified Table 2.20.1 2.21 The methodology used for the extraction and processing of the data is outlined at Section 3 below. ( 77 f 000078 3 Data Extraction & Processing Methodology 3.1 In the first stage of this process the EnCase EOl image1 files were loaded into EnCase forensic software and verified to ensure the integrity of the files had not been compromised during their move. 3.2 The virtual machine files that make up the bulk of the server data were mounted using the appropriate software; and once mounted the file systems were acquired to produce EnCase EOl image1 files for examination. 3.3 The first stage of the examination involved the processing of the image files. This is largely an automated process that prepares the data for initial examination by the forensic examiner. Processing involves the following: • • Recovery of deleted files and folders. Hash & Signature Analysis to identify file types and known3 files. • Expanding compound files such as ZIP, RAR and other compressed formats for examination. • Analysing and identification of protected or encrypted files. • Identification of email containers and process email for examination. • Identification of system and registry files to establish information about the operating system installed and its user accounts. 3.4 Once processed the file system was examined by the forensic examiner to identify relevant files for examination by the Harbinson Mullholland investigation team. This examination focused on the main file types required by the investigators. 3.5 In order to facilitate the examination of extracted material, ANSEC created a storage and analysis solution for the investigators. This involved the Known files are files that have been identified by their cryptographic hash function, often referred to as their "digital fingerprint". ANSEC use a database containing several million hash values for known files. These files are typically from operating systems and software packages that are widely distributed. The hash values of all files on the target system can be compared against the database of known files and; provided the content of these files have not changed, they can be considered an exact match and can be ignored during the investigation. 3 78 ( "'"r provision of a file server for the storage of data and laptop computers for subsequent analysis. All hardware was secured with full disk encryption and was installed with no Internet or external network capability. 3.6 The following paragraphs deal with the major file types extracted and the appropriate strategy for their examination. Documents 3.7 This category included user created documents in formats such as DOC, DOCX, PAGES, RTF, etc. It also included open source document formats, less common formats and legacy formats that are no longer in common use, such as Lotus Word Pro. Also included in this category were Adobe Portable Document files (PDFs). This category also included other common "office" file types such as Spreadsheets, desktop publishing and PowerPoint files. 3.8 Visual examination of these files can be carried out using the preview option built into Windows 10 where available, or by opening the file in the appropriate software package. In addition specialist viewing software known as Quick View Plus was also provided to assist with the examination. 3.9 Due to the quantity of documents to be examined, a requirement to search the material for known keywords was identified. To facilitate this DtSearch software was provided. This software creates an index within searchable file types; and allows them to be searched using keywords that can be modified using regular expressions. Instructions were provided to the Investigators in the use of this software. 3.10 It should be noted that not all content in documents can be indexed. This is most commonly encountered in PDF documents containing various elements such as text graphics, scans and photographs. In some cases it is possible to use optical character recognition (OCR) software to convert files to searchable text (see below). However some may still require manual examination. Pictures 3.11 Image and graphic file formats were examined by the forensic examiners to determine which, if any contained written material. These are normally divided into three types. Scanned documents that have been saved as a graphic file format such as }PG, TIFF, etc. Photographs of documents that have been taken using digital cameras or smartphones and screen captures taken from digital files. 79 000080 3.12 It should be noted that these files cannot be indexed as they contain pictures and not font based text. As with PDF files it may be possible to use optical character recognition (OCR) software to convert some graphics to searchable text. Ultimately some may also require manual examination. 3.13 Manual examination of pictures can be time consuming. One option to increase the speed of analysis is previewing the images as small thumbnails to exclude non-relevant files. To facilitate this Irfanview picture viewing software was provided and instruction given in its use. Multimedia Files 3.14 Multimedia files such as those containing audio and video were also examined. Files that may be relevant to the investigation were identified and extracted for examination by the investigators. Protected Files 3.15 Protected files are files that are secured by encryption and require a password to open. These files were identified and extracted for examination. In order to examine these files the investigators will need to obtain the password. 3.16 If it is not possible to obtain the password from the owner of creator of the file, attempts can be made to recover the password using software designed for this purpose. It should be noted that, depending on the complexity of the passwords used, this can be a time consuming process with no guarantee of success within a reasonable time period. The password recovery process used is outlined in Section 4 below: Email 3.17 Email messages can be divided into two main categories. Firstly, email that is stored locally on the computer or server. These emails are often stored in "containers", the most common of which are Microsoft Exchange Database (EDB), offline storage files (OST) and Personal Storage Files (PST). In addition individual email messages can often be saved in other common formats such as MSG, EML and EMLX files. 3.18 Secondly, email that is stored remotely and is only accessible when online. This is often referred to as web or cloud based email. The most common web based mail providers are Microsoft Outlook.com (previously known as Hotmail and Windows Live mail), Google Mail and Yahoo! Mail. In addition within many 80 business environments cloud based email solutions such as Microsoft 365 are replacing Exchange Database email solutions. 3.19 The examination of web and cloud based email will be limited to messages that have been saved locally. This may be all messages or limited to only a few messages; or indeed none at all. The forensic examiner will recover stored email messages and extract these for examination in the common MSG message format which will include any attachments. These files can also be indexed and searched. Email from exchange database files will be converted to individual PST files for each user. (' Mobile Device Backups 3.20 Another area of investigation results from the process that occurs when a user connects a smartphone or tablet device to a computer. In these cases a backup of the data stored on the mobile device may be copied to the computer. Often it is possible to examine these backup files and obtain data that existed on the mobile device. In some cases these backups will be encrypted and will require the password or PIN number to unlock them. Where present these backups will be extracted for examination by the investigation team. Internet Artifacts \ ( 3.21 One of the largest sources of files on computers are Internet artifacts. This is a broad term used to describe files and records that are stored on the system when a user goes online. There are hundreds of artifacts that can be retrieved from a user's online history. Some of the most common are web browsing artifacts (including records of terms entered into search engines), communications artifacts (such as webmail, Skype and other chat activity), file sharing and file transfer activity. 3.22 In this case Skype Chat activity was identified by the investigators as being of particular relevance. Where present, Skype artifacts have been recovered from each device and provided to the investigators for examination. 3.23 During the extraction of Skype artifacts, ANSEC forensic examiners noted a chat conversation between two employees of BT Nexia that appeared 81 + 000082 relevant to a separate ongoing investigation in Malta. This information was reported directly to Magistrate Bugeja by ANSEC's Director of Public Safety, Mr Stephen Clarke. Unallocated Clusters 3.24 The above files have been extracted from the live file system on their respective device and includes deleted files that can be recovered. This does not address the issue of what is often referred to as unallocated clusters, also known as unallocated space. 3.25 Unallocated clusters are the areas of the file system that do not currently have files allocated to them. However, they can contain the remains of deleted files that have not yet been overwritten. Due to the nature of material recovered from unallocated clusters is not always possible to attribute file names or other properties such as dates and times to them. :-) ( c' 82 3.26 Unallocated space can be examined by attempting to recover complete or partial files from it. This is a process known as data carving. This is particularly common in relation to picture and video files. Unallocated clusters can also be indexed and searched using keywords, although this will not be successful when dealing with graphic file formats. 3.27 For text based files indexing and keyword searching has the advantage that even where a complete file cannot be recovered, partial or fragments of the file may still be found. 3.28 ANSEC have indexed the unallocated clusters on all devices and have carried out keyword searches based on information provided by the investigators. No additional relevant information has been identified to date. Specialist or Bespoke Software Packages 3.29 The material extracted from the devices examined, are created by software applications commonly found in many environments and are widely used throughout the world. In this case there may be other specialist or bespoke software applications for specific requirements; for example Accountancy or Banking software. These applications require specialist examination. 3.30 It is understood that the core banking systems for Pilatus bank have been examined by Oracle experts. The data obtained has been analysed in conjunction with a forensic accountant in Malta. ( 3.31 ANSEC has identified accounting software on the BT Nexia devices known as APEX for Windows. This software was present on several laptops being run on Windows XP virtual machines. This appears to be due to the age of the software. ANSEC were able to run the software in a virtual environment but noted that the software was licensed using a dongle. In order to run the software a valid licensed dongle would be required. Statement of Uncertainty 3.32 Two areas of uncertainty have been identified in the above process. These areas relate to the creation of long file paths when data is being extracted 83 + and data that cannot be completely indexed. ANSEC have attempted to minimise the level of uncertainty by using the following processes. 3.33 Firstly, when exporting files from the email containers and copying them to removable media. An issue exits whereby files containing long file paths, i.e. over 260 characters, cannot be copied due to the limitations of the windows operating system. This results in an incomplete data set for searching. 3.34 ANSEC have developed an application that will check the data set for files where this issue is likely to arise; and truncate these files to a shorter file name with a unique reference number (URN) appended. A log file is also be created to cross reference the original file with its new file name and URN. Secondly, an issue exists in relation to indexing (see above), whereby not all content in a document can be indexed. () 3.35 ANSEC have developed an application that will read the log file produced by the indexing software dtSearch; and extract all files that could not be indexed or that were only partially indexed. These files will be presented in three folders: 1) Protected Files 2) Unreadable Files 3) Image Only PDF Files 3.36 These files have also been subjected to an optical character recognition (OCR) process to create searchable data to be indexed. This process will reduce the level of uncertainty by enabling the majority of these files to be subjected to the indexing process. However, the OCR process will not be successful with all files. ANSEC have developed an application that will compare the original data with the OCR output and identify those files that failed the OCR process. These have been extracted for manual examination. 3.37 A summary of the index search process is shown in Figure 3.37.1 below: 84 (l Non Indexed Files Indexed Files Proceed to search index using kevwords and re1mlar exnressions Can these files be subjected to an OCR process to make them suitable for an index search? ; I f.!!!!!!!!!!!!!!!!!~ •••!!!!!...!!!...!!!!!!!! _~_; If no, extract files for manual examination \ ( If yes, carry out OCR process and add to index for searching Figure 3.37.1 85 . 000086 3.38 Tables 3.37.l to 3.37.4 below summarises the results of this process. Nexia Server 2017 11,914 11,429 485 Nexia Server 2016 42,421 42,220 201 Nexia Server 2015 41,407 35,784 5,603 Nexia Server 2014 26,154 23,785 2,369 Nexia Server 2013 13,895 13,867 28 Nexia Server 2012 7,376 7,365 11 Nexia Server 2011 5,557 5,552 5 Nexia Server 2010 2,912 2,908 4 Nexia Server up to 2009 3,098 3,096 2 ;l l Table 3.37.1 ~ ... .. .. ::·::'ft:=r·r'!'i.;~!..-: ""·~ .~ .. :. . .... ---·~"--~.~-- ·- -· ... - . ~~ .. ·J\~r'!'..~ ~~,,....,. . ~ ~·...:.-~~~,:. ···- _......_: ..~ .... ·---·- , - ... j .. -----· . ' Nexia PCOl Farrugia 1229 1229 0 Nexia PC02 Castagna 526 526 0 Nexia PC03 D Bugeja 224 224 0 Nexia PC04 A Bugeja 1115 1115 0 Nexia PC05 Spiteri 2106 2105 1 Nexia PC06 Alosio 554 545 9 Nexia PC07 Cann 13 13 0 Nexia PC08 R Zarnmit 136 132 4 Nexia PC09 Magri 321 320 1 Nexia PC10 Dabruskas 157 46 111 86 ( 0 JUV0 'l q :) ·:--. ·7 ! Nexia PC12 Grech 25 25 0 Nexia PC13 Doublet 60 60 0 Nexia PC14 Scerri 340 340 0 Nexia PC15 Torma 415 415 0 Nexia PC16 Anastasi 22 22 0 Nexia PC17 Pisani 18 18 0 NexiaPC18 Vella 59 59 0 Nexia PC19 Zamrnit 712 706 6 Nexia PC20 Cini 203 194 9 Nexia PC21 Muscat 2 2 0 Nexia PC22 Archives 61 61 0 Nexia USBOl-03 300 299 1 ( . ' •.·. Table 3.37.2 " :.:...~ ' . i Lr. . .. ,. . . . -.-·-·-~ . . - - - :--• -• • • • ,4 . ___ . --- ---·· :: ·' ." ' ·: • r _,, -~ 87 t Pilatus PC09&10 S Fournier 44 44 0 Pilatus PCll Gauci 25 25 0 Pilatus PC12 TZammit 1 1 0 Pilatus USBOl Gaerty 358 356 2 Pilatus USB02 Tasli 4 4 0 Pilatus USB03 Tasli 559 559 0 Pilatus USB06 LZammit 8 8 0 Pilatus USBll-12 S Fournier 3 3 0 -. :..-~--.'~- ':'. ·,.. --. -...' % )I • • • ~ . . ) ·, ;:::~· ••..·:..:.~..c.. w. ..: 1. ..- ti"'\ .. : 1 Table 3.37.3 Jan2018 Data 4 3 1 Table 3.37.4 Panama Papers Zip File 3.39 The zip file containing data from the so called Panama Papers has been provided to Harbinson Mulholland in its raw format in order that they could search it directly. Those files that could not be indexed were subjected to the OCR process outlined above to create searchable files. Files that could not be subjected to the OCR process were provided separately for manual examination. Table 3.39.1 below summarises the results of this process. 88 ('· 2,712 Table 3.39.1 i} fed?, Summary of OCR Data 3.40 Table 3.40.1 below summarises the results of the OCR process for all devices. - . :. :.:._~- . -- - ' ; .,. . ~-- ,.., . -- - . .. I 1 ' ' ~ ,; ·. .J._· _; .. :=:"".. . -• ... _·. . Nexia Devices 163,332 154,462 8,870 Pilatus Devices 17,845 17,766 79 4 3 1 32,310 29,598 2,712 Jan2018 Data Panama Papers ~;.: ~~-~-:.;·.~:· .. .. \ " {.. .. • • • : . , .....~-~~-E~ '4 £.;~_,.--=-.., ~-- ..~ . :~/s1~~ ·.> ~:~~:.k;~ ... ._-.~,:.-~~j:J!I ~~:."l~1f~~~L ,•,{:r- Table 3.40.1 / / 90 7 c" 4 Password Recovery 4.1 A number of encrypted files, that require a password to open and examine their contents, were found during the examination of these items. . , ( 4.2 Encryption is the process of encoding information in such a way that only authorised persons can gain access to it. A typical encryption scheme will involve readable information, known as plaintext, being subjected to an encryption algorithm that will generate unreadable information, known as ciphertext. With strong encryption it should only be possible to decrypt the ciphertext using the encryption key, which is usually generated from a password . 4.3 For the vast majority of users, it is not possible to break the algorithms used in strong encryption. Therefore the only practical technique is to recover the password used to encrypt the data in order to facilitate decryption and subsequent examination. 4.4 Recovering the password can be achieved using a number of different methods: • • • • ( Requesting the password from the owner or a trusted third party. Obtaining the password from other sources such as notebooks. Using password recovery software. Using Legislation or Court Orders if appropriate. 4.5 ANSEC use Passware Forensic software to attempt the recovery of passwords from encrypted files. Passware is one of the leading tools for the recovery of encrypted electronic evidence and is used by many organisations worldwide. 4.6 In this case it has been requested that password recovery software is used in an attempt to access the files. Although there are many different techniques, password recovery can be divided into two broad categories; dictionary attacks and brute-force attacks. 4.7 Dictionary attacks use a list of known words in an attempt to recover the password. Dictionaries can be provided by the software vendor or can be custom made by the forensic examiner using information available from known sources. Dictionary attacks can also use additional techniques such 91 OGOJ90 as changing between upper and lower case and reversing the order of the words. 4.8 Dictionary attacks are usually the fastest method of password recovery but rely on relatively weak passwords being used by the owner; and the quality of the information available to compile the dictionary. 4.9 Brute force attacks rely on calculating every possible combination that could be used to make up a password and checking to see if it is correct. Clearly this will take much longer than a dictionary attack and success will be dependent on the complexity of the password and the speed of the computers used. 4.10 Other more advanced techniques, such as Xieve attacks, have been developed to refine brute force attacks in an attempt to increase their chances of success. In practice most password recovery software will use a combination of attacks in an attempt to recover the password, as this can increase the chance of success. ::'\ ( 4.11 One common question in relation to password recovery is often "how long will it take". There is no standard answer to this question as many variables are involved such as the length, complexity and unpredictability of the password used. This is often referred to as the strength of the password. In addition the software and hardware used to attack the password will also have an impact on the time taken. 4.12 Passware, the manufacturer of the password recovery software used by ANSEC, state that, using an average computer system, an 8 character password, using only letters, would take around 10 hours to recover using brute-force techniques. 4.13 However, increasing the length of the password and adding other characters will greatly increase the length of time to recover the password using a brute-force attack4. For example; a password with the characters This assumes a brute-force attack where all combinations are tested and not a dictionary attack where both these passwords are likely to be included in any list of common passwords and could potentially be recovered in a few minutes. 4 92 ("'' password could be recovered within a few hours. Whereas using the characters P@ssw0rd!1234 could take months or even years. 4.14 In view of this it is unlikely that a strong password will be recovered in a reasonable time period. ANSEC forensic examiners have liaised with Harbinson & Mulholland and initially it was decided to carry out a dictionary attack to recover as many passwords as possible. This was then followed by a request by Magistrate Bugeja to the owners of certain documents for them to provide the passwords. 4.15 Finally, all passwords recovered by the password recovery software and provided by the document owners were added to the password recovery dictionary and another dictionary attack was applied to the encrypted files. 4.16 A full list of all encrypted files, including those for which passwords have been recovered have been provided to Harbinson Mulholland. In addition, where possible, the encryption has been removed from the files and plaintext copies have been provided in order that these files can be subjected to the same examination process outlined previously. 4.17 Tables 3.57.1to3.57.3 below summarises the total number of encrypted documents found and the number of passwords recovered by this process. ~ . ·-- - . _.~~-·.~7-~~--,=-~c;~-··::~~~~--~-~-~~-~·.~-~~~=-- ·- ~ ( . . - - ,, - ~ ~ . - ~ -- ~~ . . ~-. .. _.!; ... :~ - . . - --::_ r - :'.: - . . - ~ - . - ~ - -..: . - . DFSOl Pilatus server 30 7 23 RDS02 Pilatus server 43 26 17 PC04 Pilatus computer 3 0 3 PC08 Pilatus computer 5 4 1 USBOl Pilatus USB 29 4 25 Table 3.57.1 93 ilOOU~2 SVR001 Nexia BT Server 3419 1893 2082 PCOl Nexia BT computer 6 1 5 PC02 Nexia BT computer 164 117 47 PC03 Nexia BT computer 7 0 7 PC04 Nexia BT computer 3 1 2 PCOS Nexia BT computer 123 0 123 PC06 Nexia BT computer 121- 39 82 PC07 Nexia BT computer 7 5 2 PC08 Nexia BT computer 61 42 19 PC09 Nexia BT computer 16 14 2 PCU Nexia BT computer 290 238 52 PC12 Nexia BT computer 13 2 11 PC13 Nexia BT computer 93 76 17 PC14 Nexia BT computer 14 1 13 PC15 Nexia BT computer 15 7 8 PC16NeX:ia BT computer 1 1 o -~ PC17 Nexia BT computer 1 1 0 PC18 Nexia BT computer 1 0 1 PC19 Nexia BT computer 47 1 46 PC20 Nexia BT computer 3 0 3 PC21 Nexia BT computer 1 1 0 All Nexia USB devices 9 9 0 (' . Table 3.57.2 94 (\ SVROl MFSP Server HDDOl MFSP Hard Disk PCOl "MFSP computer .;! ~· ~ ' . . . -~- ' .... ~- . : ... -........:-. -· ,· -·· . I ·• .. 8 1 7 157 48 109 6 1 5 , :_ - ·: . -- ·~·~-"' - ~· ----·~" , - ! ~ ... .• . l .- . . . • ·' - ~. Table 3.57.3 ( / 95 Ji. 5 Summary of Data Extracted 5.1 '= ~-· All processed data has been provided to TI1e Harbinson Mulholland investigation teain for analysis. ,.., ...., "'-''·"M 5.2 Tables 4.1.1 to 4.4.9 below sun11narises the data extracted from each device and includes the name of the ANSEC forensic exaininer responsible for the extraction and the date on which it was delivered to Harbinson Mulholland. The data extracted has been divided into categorises that include Documents, Email Messages, Pictures, Protected Files, Phone Backups and Skype Chat. I I I I 1::> Nexia NAS Nexia Server SVR001 R Trotter 622,543 0 10311 4489 0 No 02/10/17 Nexia NAS Nexia Server SVR02 R Trotter 0 EDB* 0 0 0 No See Table Below* Nexia NAS Nexia Server SVR03 R Trotter 12,815 0 0 0 0 No 02/10/17 Nexia NAS Nexia Server SVR04 R Trotter 0 0 0 0 0 No NIA ,-......,) 96 ·--v <; ,•• ( ;;. <.. ,.,:•. c.~;:;J c:i r-..../ ,-...) I Nexia NAS I I I I I Partners EDB Brian Torma G Edgeworth 38,714 unique emails extracted from review frotn EDB & PST Archives 09/10/17 Partners EDB Karl Cini G Edgeworth 178,450 unique emails extracted from review form EDB & PST Archives 09/10/17 Partners EDB Manuel Castagna G E<;lgeworth 86,043 unique emails extracted from review form EDB & PST Archives 18/10/17 . Parh1ers EDB Tim Dambrauskas G Edgeworth 45,949 unique emails extracted from review form EDB & PST Archives 18/10/17 Partners EDB Anita Alosio G Edgeworth 113,744 unique emails extracted from review form EDB & PST Archives 07/12/17 MBD2b Luke Cann G Edgeworth 28,505 unique emails extracted from review form EDB & PST Archives 10/05/18 I I Nexia Email Archive R Trotter 0 PST* 0 0 0 No See Table Below* Table 4.4.1 ! c··· ~·~ MBD3b Caroline Dingli G Edgeworth 75,193 unique emails extracted from review form EDB & PST Archives 14/05/18 cl c;:;;;J c~.~. . -. ~ . 'b- 97 I I MBD2b Katrin Bondin Carter G Edgeworth 80,281 tmique emails extracted from review form EDB & PST Archives 14/05/18 MBD2b Gordon Cordina G Edgeworth 4,180 unique emails extracted from review form PST Archives 14/05/18 Table 4.4.2 c~ c...-:··;;:; ,. ... _ ~.,r ... 1 <::_:.;:, ~ O:J I I I I I I -i> PCOl Nexia HP350G2 R Trotter 3199 151232 PC02 Nexia Dell Latitude E7440 G Edgeworth 2958 PC03 Nexia Dell Vostro15 R Trotter PC04 Nexia Dell Vostro15 PCOS Nexia PC06 Nexia : 70 7 0 No 16/11/17 40 42 164 IOSx2 Yes 02/10/17 1980 1 19 3 0 No 16/11/17 J Nelson 4110 0 3 3 0 Yes 07/12/17 Acer Travelmate P256 R Trotter 8142 341 0 15 0 Yes 16/11/17 Dell Latitude E7450 R Trotter 5478 78 159 121 IOS& Blackberry Yes 16/11/17 ( '. ,,,/ 98 ~ ~_) ( ' , _) I I I: I I I I I I: I I· ~ PC07 Dell Latih1de E7450 R Trotter 331 4 0 7 0 Yes 16/11/17 PC08 Nexia Dell Inspiron 17 G Edgeworth 4582 24 58 61 IOSxl Yes 29/09/17 PC09 Nexia Dell Vostro15 3000 R Trotter 1482 9 549 16 0 Yes 22/11/17 PClO Nexia Dell Latitude E7440 J Nelson 1310 164421 410 0 0 Yes 29/09/17 PCll Nexia Dell Latitude E7470 R Trotter 218 3077 0 203 0 Yes PC12 Nexia HP350G2 R Trotter 1042 0 1 13 0 Yes 22/11/17 PC13 Nexia Dell Vostro 15 G Edgeworth 1218 135 93 0 Yes 22/11/17 PC14 Nexia Dell Vostro 15 G Edgeworth 1733 37339 19 14 0 Yes 29/09/17 PClS Nexia Dell Vostro 15 G Edgeworth 2052 32 17 15 0 No 29/09/17 PC16 Nexia Acer Travelmate P256 R Trotter 460 1394 0 1 0 Yes 07/12/17 Nexia i ' ! 820 22/11/17 I l <.::. c· . r•' PC17 Nexia HP3SOG2 R Trotter 490 94597 0 1 IOSxl I' No 07/12/17 c~~:::· c.::-.;..i ~~:~ C:.C'; 99 I I I I II PC18 Nexia Dell latitude E7450 J Nelson PC19 Nexia Dell Latitude E7440 G Edgeworth PC20 Nexia Dell Latitude E7470 G Edgeworth PC21 Nexia Lenovo ThinkPad Edge PC22 Nexia PC labelled "Amanda Darmanin Payroll" J Nelson 3 x USB Devices G Edgeworth USBOl-00 Nexia i 976 0 0 1 0 Yes 07/12/17 6384 19 549 47 IOSx4 Yes 29/09/17 1623 58291 77 3 0 Yes 29/09/17 I c::·,~-, I R Trotter I 288 1 0 1 0 No 07/12/17 I I I I 988 53388 6 0 IOSx2 Yes 07/12/17 1398 1937 36 9 0 No 02/10/17 VMMGuestVM R Trotter 0 0 0 0 0 No NIA VMMOl data VMMGuestVM R Trotter 0 0 0 0 0 No N/A Domain Controller R Trotter 0 0 0 0 0 No N/A -£,.. ~ "'C."'·, ~-'...... c:.::;:::. VMMOl DCOl I L'· ·, Table 4.4.3 I c::-; 100 ;-. -1 ~ I I I I I I I I I I FXAOl Application Server R Trotter APPOl Application Server R Trotter APP02 Application Server R Trotter CRSOl Carta Registration R Trotter DBSOl Oracle Flexcube DC02 .-....) 3 0 0 0 D No 09/10/2017 0 0 0 0 0 No NIA 0 0 0 0 0 No NIA 0 0 0 0 0 No NIA R Trotter 0 0 0 0 0 No NIA Domain Controller R Trotter 0 0 0 0 0 No NIA DFA02 Authentication Server R Trotter 0 0 0 0 0 No NIA DFSOl Distributed File System R Trotter 0 0 0 0 0 No NIA DFSOl Data R Trotter 64690 11550 500 19 0 No 0911012017 RDS02 Remote Desktop Server R Trotter 19152 3583 1240 31 0 No 1811012017 I 'I I ' ' Table 4.4.4 c:;::i r.;;" -~ ,.,rJ c..::-, j...o..J. c::.::i -f>- 101 I I I I I I I I I I I ~ PCOl Pilatus HP ProBook 450 GO G Edgeworth 1365 0 61 0 0 Yes 02/10/2017 PC02 Pilatus HP ProDesk 490 Gl G Edgeworth 331 29 19 0 105 Encrypted Yes 02/10/2017 PC03 Pilatus Lenovo E560 G Edgeworth 0 0 0 0 No PC04 Pilatus Dell OptiPlex 390 G Edgeworth 3530 7 9 3 0 No 02/10/2017 PCOS Pilatus Notebook PC XSSlc G Edgeworth 432 11018 184 0 0 Yes 02/10/2017 PC07 Pilatus Dell OptiPlex 390 G Edgeworth 577 6177 35 0 0 Yes 02/10/2017 PC08 Pilatus MAC Book Air G Edgeworth 1407 0 1225 5 Yes 02/10/2017 PC09 Pilatus MacBookAir G Edgeworth 0 84 0 0 IOSxl No 02/10/2017 PC10 Pilatus ThinkPad E440 G Edgeworth 0 106 170 0 IOSx 1 No 02/10/2017 PC11 Pilatus ThinkPad E540 G Edgeworth 573 0 38 0 0 No 18/10/2017 PC12 Pilatus ThinkPad T450 G Edgeworth 225 0 0 0 0 No 18/10/2017 c·, I <..:··;) 0 NIA IOSx 1 & lxENC ,_...,_ .../ 102 c;.-·~ · I- .... c;-·1 .~' ~ ~.--..:; -.._ .~ PC13 Pilatus Acer Aspire El G Edgeworth 71 0 0 0 IOS-iPod No 02/10/2017 USBOl Pilatus External HOD G Edgeworth 15179 132027 0 29 0 No 31/10/2017 USB02 Pilatus USB stick marked "Mehrnet" G Edgeworth 43 0 0 0 0 No 18/10/2017 USB03 Pilatus External HOD G Edgeworth 12694 442453 57 0 0 No 16/11/2017 G Edgeworth 9 0 0 0 0 No 18/10/2017 USB04 Pilatus USB stick marked USBOS Pilatus USB stick marked "Paysafe" G Edgeworth 0 0 0 0 0 No N/A USB06 Pilatus LooseHDD G Edgeworth 83 0 157 0 IOSxl No 02/10/2017 3 x USB Devices G Edgeworth 5 0 0 0 0 No 02/10/2017 USB sticks marked "MIA" & "FIAU G Edgeworth 53 0 0 0 0 No 02/10/2017 USB08-10 Pilatus USBll-12 Pilatus "www.cdds.eu" 2014" Table4.4.5 c.:..· <;;.,'.'J c:._;;;:. I-·",• ..-·-·· --~ ~·..;) -& 103 I~- .ti ...... c::.:::.. .. r"' '· I I I I I I I I I I I '& I PCOl Pilatus Melunet Tasli G Edgeworth 7,187 emails extracted for review ftom OST file 07/12/17 PCOl Pilatus Mark Camilleri G Edgeworth 472 emails extracted for review from OST file 07/12/17 PC04 Pilatus Armin Eckermann G Edgeworth 10,682 emails extracted for review from 2 x OST files 07/12/17 PC04 Pilatus Louis Zammit G Edgeworth 600 emails extracted for review from OST file 07/12/17 PC04 Pilatus Tatiana Zammit G Edgeworth 642 emails extracted for review from OST file 07/12/17 PClO Pilatus Claudienne Sant Fournier G Edgeworth 23,688 emails extracted for review from OST file 07/12/17 PCll Pilatus Antoniella Gauci G Edgeworth 27,254 emails extracted for review from OST file 07/12/17 PCll Pilatus Mehmet Tasli G Edgeworth 25,115 emails exh·acted for review from OST file 07/12/17 PCll Pilatus Tatiana Zamrnit G Edgeworth 7,322 emails extracted for review from OST file 07/12/17 PC12 Pilatus Tatiana Zammit G Edgeworth 10,546 emails extracted for review from OST file 07/12/17 USB06 Pilatus Claudienne Sant Fournier G Edgeworth 22,272 emails extracted for review from OST file 07/12/17 r-._I 104 !"", :_.) I c:.· ~._:.:.. r--.. r-.i) ,/ Table 4.4.6 I I I LHDOl 2 TB External HOD MMcCully 64924 2803 163738 157 0 No 02/10/2017 SRVOl MFSPServer MMcCully 322 4 513 10 0 No 31/10/2017 Acer Computer MMcCully 1832 242624 1846 6 0 No 31/10/2017 PC01 Table4.4.7 I I I ''i>- LHDOl Western Digital HDD G Edgeworth PCOI HD01 Apple Mac Book Air G Edgeworth I 0 0 0 0 33 449 ' 0 0 No 21/02/2018 0 IOSx4 No 21/02/2018 -· c:-·, (~':.;., PC02 HDOl Dell Min J Nelson I I ~:.; - 4 0 0 0 0 Yes 21/02/2018 1--..~- c.:•• ~ -~ 105 I I II I I PC03 I-:1001 Dell Vostro 15 laptop MB02 Apple iPad Mini J Nelson 43,326 12 0 0 No 21/02/2018 J Nelson Apple iPhone 6 J Nelson 17CEU 201a Go Mobile SIM card J Nelson 17CEU202 Apple iPhone 7 J Nelson 17CEU Go Mobile SIM Card J Nelson 17CEU 203 Sony Xperia Mobile 17CEU 203a 17CEU 203b 0 2,964 14,836 0 0 No 21/02/2018 6 0 76 0 0 No 21/02/2018 1 0 0 0 0 No 21/02/2018 1 111 32 0 0 No 21/02/2018 1 0 0 0 0 No 21/02/2018 • J Nelson 0 59 0 0 0 No 21/02/2018 Etisalat SIM Card J Nelson 1 0 0 0 0 No 21/02/2018 Forbesfone SIM Card J Nelson 1 0 0 0 0 No 21/02/2018 I I {JI " ') Table 4.4.8 --& ~ u 17CEU 201 202a 5 ("'"\. ..,,/ 106 ~ . c;:~ · ~· · <.:;;: ('.:::.: '"' •. i .. C" C". ,-..._./ I Western Digital RDT6 HOD R Trotter !)) Single 112 GB Zip file containing files from Panama Papers 10/04/18 Table 4.4.9 ~~----~ ~ ,,./' c::: c c: // // I-" ,,/ c: ,./ /./ ~ C::::I• ,~., ..•. '•••n• ,........... :,.., -1:> ~ 107 ... ,,,., c::.: Uv\JlVb 000106 6 Appendix A - Summary of Data Acquired 1 Pilatus Servers 15 VHDX Files & physical backup 1200 Pilatus Computers 12 laptops 5515 Pilatus USB Devices 12 USB Devices 3049 Nexia Servers N exia servers 2000 Nexia Servers PST Archives 380 Nexia Computers 22 laptops/computers 9856 Nexia USB Devices 3 USB Devices :MFSP Server Server and external storage :MFSP-Computers 1 laptop- January 2018 Data 3 laptops & 1 USB HDD January 2018 Data 4 Mobile devices & SIM cards 26 Panama Papers Data 1 zip file contained on USB HDD 112 24 - 2156 - - -- 500 2609 Table 6.1 END OF DOCUMENT 108 c" (_ ') 2. Smiegh ta' xiehda ta' diversi persuni involuti direttament Jew indirettament mal-allegazzjonijiet meritu ta' din 1-inkjesta. Minbarra 1-gbir tad-dokumenti ingabret 477 il-testimonjanza ta' persuni li tinsab kollha registrata fl-atti ta' din 1-Inkjesta. Dik ix-xiehda li kienet 1-aktar · .( tolqot il-fini ta' din 1-inkjesta giet riassunta fil-Kapitolu li jittratta 1-anal:iZi tax-xiehda. Dawk ix-xiehda li ghalkemm instemghu pero ma kienux determinanti ghall-istharrig li sar, ghalkemm ma gewx inkluzi fil-Kapitoli dwar I-analiZi tax-xiehda, ix-xiehda taghhom xorta wahda giet registrata u tinsab formanti parti minn dan il-Proces Verbal. Kien mehtieg Ii, ghall-fini ta' ekonomija ta' hin jigu kkoncentrati I-isforzi fuq dak li I-aktar kien joiqot ilmeritu ta' din I-inkjesta. c ""' Biss minbarra 1-gbir tal-informazzjoni minghand Nexia BT u I-Bank Pilatus, din I-inkjesta gabret ukoll informazzjoni ohra mis-sorsi aktar il-fuq imsemmija, fosthom ix-xhieda principali infushom - Daphne Caruana Galizia, Maria Efimova, Dr. Joseph Muscat, Michelle Muscat, Keith Schembri, Dr. Konrad Mizzi, John Dalli, Brian Torma, Karl Cini, Ali Sadr Hasheminejad, Hamidreza Ghanbari, Claude-Ann Sant Fournier, Antoniella Gauci, kif ukoll xiehda ohra bhal Pierre Portelli li fomew informazzjoni utli ghal din 1-inkjesta. Dan minbarra x-xiehda taI-Kummissarju taI-Puiizija u 1109 ogli.ola uffitjali tal-Korp, kif ukoll dawk direttament involuti £1investigazzjonijiet. Apparti hekk ingabret 1-informazzjoni migjuba millezekuzzjoni tal-ittri rogatorji, fosthom dawk mill-Panama fejn xehdu Jaqueline Alexander, Verna de Nelson, Luis Quiel kif ukoll Juergen Mossa ck, kif ukoll 1-informazzjoni 1-oli.ra kollha li tinsab inklU.Za £' dan il-Proces Verbal. Matul il-kors ta' din 1-inkjesta ingabret il-fuq minn erbgli.a mija u sebghin testimonjanza, inklU.Z ta' xiehda li xehdu aktar minn darba, uhud xehdu darba wahda filwaqt li kien hemm drabi fejn persuni issottomettew xi informazzjoni jew dokument. 11hux ix-xiehda ta' dawn ix-xhieda kollha tat informazzjoni li setgli.et kienet utli gli.al din 1-inkjesta. Kien hemm xiehda li xehdu £1-atti ta' xi wieli.ed mill-li.afna rikorsi minn persuni differenti li gew prezentati matul il-kors ta' din 1-inkjesta. Hemm ohrajn li xehdu fuq aspetti inCidentali ta' din 1-inkjesta. Dan il-Proces Verbal gabar fih sunt tax-xiehda 1aktar determinanti dwar 1-aspetti 1-aktar fundamentali fir-rigward talallegazzjonijiet li huma soggetti ghal din 1-inkjesta skont ir-rapport li sar mill-Kummissarju tal-Pulizija. Kull xhud li xehed gie mismugh personalment mill-Magistrat Inkwirenti u x-xiehda tieghu hija regiE?trata u traskritta u tifforma parti minn dan il-Proces Verbal. Biss mhux kull xhud foma informazzjoni li setgli.et kienet rilevanti ghall-fini ta' din 1-inkjesta. Dawk ix-xiehda li kienu 1-aktar importanti u li taw verzjonijiet li direttamentjolqtu u jinCidu fuq il-meritu tal-inkjesta mhux 110 \ ( '!-. ; S: '.•,. f,., E ,~ ·'• ....• vLlvli.l U.. o·--f' J U'• •'. biss gew analizzati iZda siltiet mix-xiehda taghhom gew ukoll riprodotti f' dan il-Proces Verbal biex il-konkluzjonijiet ikunu aktar cari. Kienu ftit dawk ix-xiehda li ma gewx rintraccati minkejja t-talbiet ripetuti tal-Magistrat Inkwirenti lill-Pulizija u 1-isforzi li saru minnhom biex jinstabu. Dawn kienu Adrian Dixon minn Mossack Fonseca, u Gabriele Stucchi, Dina Stankovic, Linet Estiroti mill-Bank Pilatus. Biss 1-inkjesta kellha biZzejjed informazzjoni biex tkun tista' tmexxi 1-istharrig taghha, ghalkemm kien ikun aktar ( desiderabbli li tisma' wkoll il-verzjoni ta' dawn il-persuni. Skont il-gurisprudenza il-Magistrat Inkwirenti fl-in genere jigbor u jippriZerva 1-provi li jinstabu. F' dan il-kaz li kien jittratta accertament t' allegazzjonijiet misjuba f' artiklu miktub minn gumalista li spiCca 1-ba:Zi tar- rapport tal-Kummissarju tal-Pulizija, 1-ezercizzju rriZulta li kien aktar kumpless minn hekk. F' dan il-kaz il-Magistrat Inkwirenti gie adit biex jistharreg jekk dawn 1-allegazzjonijiet kienux fondati fuq provi, (u allura mitlub li jistharreg "fatti" qabel ma jasal jekk kienx hemm "delitti"). Ghalhekk il-Magistrat Inkwirenti bilfors ried li jifli x-xiehda li giet migbura u mahZuna biex ikun jista' jara jekk u sa fejn allegazzjoni kienetx fondata fuq provi jew le. Altrimenti kien ikun impossibbli ghalih jiddetermina jekk setghax ikun hemm 1-estremi ta' reat kriminali o meno ba:Zati fuq allegazzjonijiet minghajr ma tali allegazzjonijiet ikunu mgharbla dwar kemm huma sorretti minn provi o meno. Biex tifhem jekk hemmx 1-estremi 111 "~ ...: .... qt. 000i 10 u·i iiJl JI ' ~ i ·) ..1... ..... ,.,, ta' delitt trid qabel xejn tifhem u taghrbel x'inhuma 1-fatti li fuqhom 1-ahbar tal-allegat delitt ikunu bazati. Din 1-inkjesta kellha bilfors taghmel dan 1ezercizzju biex tkun tista' tasal ghall-konkluzjonijiet taghha. Minhabba n-numru kbir ta' xhieda mismugha, kellu jsir ezercizzju li bih ixxiehda tigi analizzata u 1-Magistrat Inkwirenti jislet liema minn dik ix-xiehda kienet marbuta mal-allegazzjonjiet u liema ma kienetx. Dik ix-xiehda li ma kienetx direttament marbuta mal-allegazzjonijiet jew li minnha ma hareg xejn ta' sugu ghal din 1-inkjesta, ghalkemm xorta wahda tifforma parti millatti tal-Inkjesta u 1-istess xiehda giet registrata u traskritta u giet kunsidrata mill-Magistrat Inkwirenti meta gie biex jaghmel il-konkluzjonijiet tieghu ma gietx inklU.Za fis-sunt tax-xiehda f' dan il-Proces Verbal. Dan il-Proces Verbal jigbor fih is-sustanza ta' dak li gie migbur u analizzat. 11-provi migbura huma parti mill-atti tal-inkjesta u dan il-Proces Verbal. Dan il-Proces Verbal jigbor fih is-sustanza ta' dawk il-provi ammissibbli u rilevanti ghal din 1-inkejsta li gew migbura u jitlaq mill-presuppost li, bhal Magistrat Inkwirenti, 1-qarrej ikun qara u analizza 1-evidenza kollha li kienet giet migbura fih. Ix-xiehda tax-xhieda prinCipali giet inkluza f' dan il-Proces Verbal f'sunt li jigbor is-sustanza ta' dak li qalu fl-inkjesta u dan sabiex jigi spjegat ahjar dak li instab. Qabel xejn hemm ix-xiehda tal-gurnalista Daphne Caruana Galizia, li xehdet darbtejn. Ma dawn hemm ukoll 1-artiklu meritu 112 ( '> ta' din 1-inkjesta u li jrid jigi moqri mhux biss fil-kontenut tieghu, i.Zda wkoll irid jittiehed fl-isfond ta' dak li Caruana Galizia xehdet f' din 1-inkjesta. Peress li fix-xiehda taghha Daphne Caruana Galizia qalet li hija kienet gabet 1-informazzjoni minghand Maria Efimova, u li fi kwalunkwe kaz, anke informazzjoni ohra li kienet gabet minghand terzi kienet rikunduCibbli lillistess Efimova, 1-inkjesta semghet lil Maria Efimova tixhed ghal erba' darbiet. Hemm ukoll ix-xiehda ta' Pierre Portelli, gurnalist prirninenti iehor Ii gie 1-quddiem fl-inkjesta b'informazzjoni importanti ghal aktar minn darba u kien 1-uniku wiehed fost Caruana Galizia u Efimova li foma kopji ta' dokumenti flimkien ma dikjarazzjoni tieghu. Huwa ferm interessanti Ii x-xiehda ta' dawn it-tliet persuni tinqara' flimkien u tigi mistharga wahda hdejn 1-ohra. L-effetti u 1-konsegwenzi li johorgu minn din ix-xiehda flimkien hija importanti hafna ghall-konklu:Zjonijiet ta' din 1-inkjesta. Mill-banda 1-ohra f' dan il-Proces Verbal hemm ukoll sunt tax-xhieda talkwerelanti Joseph Muscat u martu Michelle Muscat li jtennu c-cahda kategorika ghall-allegazzjonjiet li gew minnhom deskritti bhala li huma kalunjuzi u frott ta' fabbrikazzjoni. Hemm ukoll sunt tad-deposizzjoni ta' Keith Schembri, Konrad Mizzi (li xehed darbtejn), kif ukoll John Dalli, (li xehed darbtejn) fejn huma jistqarru wkoll td-dissens taghhom fuq il-parti 1kbira tal-allegazzjonijiet ta' Caruana Galizia fl-artiklu taghha fil-konfront taghhom. Din ix-xiehda hija importanti wkoll biex jigi mifhum safejn dawn 113 ' .. . : : ~ ·, -! .; I f .1. . L· .Jl.. .t u..., U... ix-xiehda jikkonfermaw parti zghira mill-allegazzjonijiet ta' Caruana Galizia u 1-istqarrijiet lilha minn Efimova u fejn huma ma jaqblux u jiChdu. Din ixxiehda trid tittiehed ukoll fl-isfond u fil-kuntest tal-kumplament tal-provi migbura u tal-analiZi tal-Forensic Accountants li dahlu f'hafna dettall dwar dan. Id-dettalji dwar 1-analiZi tal-Forensic Accountants giet maghmula separatament f'Taqsima ghaliha. F' dan is-sunt ta' xiehda deposizzjonijiet fil-Proces Verbal, gew inklU.Zi wkoll id- tad-dirigenti tal-Bank Pilatus fosthom Ali c' Sadr Hasheminejad, Hamiderza Ghanbari, u 1-kumplament tal-impjegati u ex impjegati li gew rintracgati madwar id-dinja. Peress li I-Bank Pilatus kellu numru relattivament zghir ta' dirigenti u impjegati fiZ-zmien rilevanti ghal dan il-kaz (Cjoe meta skont Efimova sehhew 1-allegazzjonijiet li kienu jinvolvu lil Bank Pilatus - bejn Jannar u Marzu tal-2016) kien allura aktar facli li 1-dawk 1-impjegati setghu ikunu involuti fl-aspetti varji taloperazzjonijiet tal-Bank u ghalhekk setghu gew f'kuntatt dirett ma xi dokumenti, struzzjonjiet, jew transazzjonijiet li Efimova semmiet firrivelazzjonijiet taghha lil Caruana Galizi kif ukoll fix-xiehda taghha. Ghalhekk f' dan il-Proces Verbal gie inklU.Z ukoll sunt tax-xiehda ta' dawn ixxhieda li turi kull wiehed u wahda minnhom x'kellu xi jghid dwar 1allegazzjonijiet maghmula minn Efimova u li kienu jinvolvu lil Bank Pilatus. Anke din ix-xiehda trid tittiehed fl-isfond tar-riZultanzi oggettivi li nsatbu 114 c' "~ :1 i i ,, ·l ULiJli...J . uvll. 3 , , . , . u· fil-kors ta' din 1-inkjesta, mhux 1-inqas 1-analli:i taI-Forensic Accountants dwar ir-records digitali u stampati tal-Bank Pilatus Ii gew analizzati. Anke dawn kienu determinanti ghall-konkluzjonijiet ta' din 1-inkjesta. Minbarra dawn xehdu wkoll id-Dirigenti kollha, 1-impjegati u I-ex impjegati tad-Ditta Nexia BT. Dawn kienu f'numru ferm oghla mill-impjegati tal-Bank Pilatus. Mix-xiehda ta' dawn 1-impjegati jirri.Zulta Ii 1-maggoranza assoluta taghhom ma kellhomx x'jaqsmu maI-allegazzjonijiet, ma kienux invoiuti jew ma kienu jafu xejn dwar dawn I-allegazzjonijiet ghax qatt ma kienu hadmu ghaI xi wiehed mill-peruni invoiuti jew fuq xi parti minn dawn 1allegazzjonijiet. L-aktar Ii hareg car minn din ix-xiehda huwa Ii fir-rigward ta' dak Ii keilhom x'jaqsmu I-allegazzjonijiet meritu ta' din I-inkjesta, ilpersuna Ii kienet 1-aktar invoiuta direttament u Ii setgha kien jaf x'kien qieghed jigri u Ii setgha jforni informazzjoni kien Karl Cini. Brian Torma, minn naha tieghu, ghalkemm kien il-Managing Partner tad-Ditta jixhed Ii kien ihaili 1-affarijiet Ii kellhom x'jaqsmu maI-klijenti internazzjonali prinCipalment f'idejn Karl Cini. Mareg car Ii kienu Karl Cini u Brian Torma Ii kienu dawk Ii 1-aktar setghu jaghtu hjieI dwar jekk u safejn 1- allegazzjonijiet kienux minnhom. Michael Satariano, Ii ssemma wkoll £1allegazzjonijiet ta' Caruana Galizia jinsab inkluz fis-sunt tax-xiehda ghax anke dan forna sfond interessanti ghal dak miktub. 115 u:;Jl...&..J Mill-banda 1-ohra, 1-kumplament tal-impjegati ta' din id-Ditta jikkonfermaw li kienu konxji Ii d-Ditta Nexia BT kienet taghti servizzi t' accountancy u audit lil kumpaniji jew negozji li kienu rikonduCibbli ghal Keith Schembri jew martu Josette Schembri Vella, u dan fil-maggoranza assoluta taghhom dwar negozji jew kumpaniji lokali kif ukoll Ii Nexia BT kienet taghti diversi servizzi lil Entitajiet Pubblid u Ministeri tal-Gvern. Ix-xiehda ta' dawn 1impjegati kollha giet registrata u traskritta. Izda f' din 1-inkjesta 1-enfazi riedet issir fuq il-meritu taghha, u tjoe 1-allegazzjonijiet meritu tar-rapport tal-Kummissarju tal-Pulizija u b'hekk ma kienx possibbli ghal din 1-inkjesta tidhol fuq aspetti ohra li ma kienux jaqghu fil-parametri tar-rapport. Biss 1inkjesta hadet in konsiderazzjoni wkoll li matul il-kors tal-analiZi taghha, hargu diversi allegazzjonijiet ohra Ii whud minnhom kienu wkoll jinsabu taht 1-iskrutinju gudizzjarju f'inkjesti separati jew ohrajn Ii kienu ghadhom jehtiegu 1-awtorizzazzjoni biex jinbdew. F' dan il-Proces Verbal ghalhekk giet inkluza x-xiehda ta' dawk 1-impjegati Ii mix-xiehda taghhom harget informazzjoni utli ghal din 1-inkjesta. Dawk li wiegbu li ma kienux involuti jew Ii ma jafu xejn ma gewx inkluzi fis-sunt i:lda x-xiehda taglihom xorta giet registrata u traskritta u mehuda m konsiderazzjoni ghall-fini tal-konklU.Zjonijiet in kwantu 1-fatt li 1maggoranza ta' dawn 1-impjegati jixhdu Ii ma kienux jafu xejn jew ma kienux involuti ghandu sinjifikat importanti fih innifsu. 116 (' ,lJu .·, . U.i ( ; i·. 7· ~ Apparti minn hekk, f' dan il-Proces Verbal gie inkluz ukoll sunt tax-xiehda talAwdituri Esterni tal-Bank Pilatus, id-Ditta KPMG kif ukoll 1-Awdituri Intemi tal-istess Bank PriceWaterhouse Coopers li minn naha taghhom ukoll taw sfond importanti ghall-kxif tal-verita f' dan il-kaz. Inoltre giet migbura wkoll ix-xiehda ta' rapprezentant tad-Ditta Deloitte Malta li kienu ghamlu wkoll rapport dwar ir-riskju lil Bank Pilatus. '( Jigi mtenni li dawn riportati aktar 1-isfel fis-sunt tax-xiehda huma dawk ixxiehda Ii gew meqjusa bhala 1-aktar taw informazzjoni li kienet torbot malmeritu ta' din 1-inkjesta; iZda 1-konklu:Zjonijiet tal-Magistrat Inkwirenti mhix ba:Zata biss fuq ix-xiehda taghhom. 11-konklu:Zjonijiet huma milhuqa fuq 1analiZi tax-xiehda u d-dokumenti voluminu:Zi kollha migbura matul il-kors ta' din 1-inkjesta inkluz, u b'mod partikolari x-xiehda migbura permezz talittri rogatorji, dik tal-esperti tekniCi eccetra. 11-konkluzjonijiet ta' din 1inkjesta ghalhekk huma 1-gabra shiha tal-verzjonijiet u dokumenti kollha migbura nonche 1-analiZi teknika Ii saret fuqhom b'riferenza ghall-meritu tar-rapport tal-Kummissarju tal-Pulizija. 3. Ezekuzzjoni t'ittri rogatorjali lejn diversi pajjizi Ii kellhom x'jaqsmu mal-allegazzjonijiet meritu ta' din 1-inkjesta. 117 + Parti minn mill-evidenza giet ottjenuta bil-mezz ta' ittri rogatorji. Matul ilkors tal-inkjesta saru diversi konsultazzjonijiet anke mal-Forensic Accountants nominati sabiex ikun stabbilit ukoll jekk u safejn kien hemm ilhtiega li informazzjoni tigi mitluba jew ottjenuta b'mod formali u dan in kwantu mhux kull biCca informazzjoni Ii tkun waslet ghand 1-inkjesta setghet kienet rilevanti ghall-fini ta' din 1-inkjesta. Dawn 1-ittri rogatorji kienu inti.Zi li: (a) jibdlu f' evidenza informazzjoni li giet ghall-attenzjoni tal-inkjesta; (b) jigu accertati certi allegazzjonijiet b'mod li jkun determinat jekk 1- allegazzjonijiet ikunux fattwali u pruvabbli jew jibqghux fir-relm talallegazzjoni; (c) isahli.u evidenza ottjenuta mill-inkjesta minn sorsi varji fosthom dokumenti digitali jew stampati elevati fil-kors tal-inkjesta nnifisha. Intbaghtu ittri rogatorji jew talbiet ghal assistenza lejn is-segwenti pajji.Zi: A. Ir-Repubblika tal-Panama; B. Ir-Renju tal-Belgju; C. L-Emirati Gharab Maghquda; u D. Ir-Repubblika tal-Germanja - fil-forma ta' Mandat t'Investigazzjoni Ewropew. E. Stati Uniti tal-Amerika 118 c' A.1. Ittra rogatorja mibghuta lill-Awtoritajiet tar-Repubblika talPanama II-Panama kienet gurisdizzjoni importanti hafna ghall-fini ta' din 1-inkjesta inkwantu kienet allegata bhala 1-gurisdizzjoni li kienet tikkostitwixxi s-sede ta' Egrant Inc (nonche Tillgate Inc u Hearnville Inc). Inoltre, dan il-pajjiZ kien rilevanti biex gew stabbiliti diversi fatti li taw dawl fuq 1-allegazzjonijiet meritu tal-inkjesta. Gew mibghuta zewgt ittri rogatorjali - wahda originali u 1-ohra supplimentari. L-ittra originali kienet intbaghtet tramite 1-Avukat Generali b'ittra datata 5 ta' Mejju 2017 filwaqt li ittra rogatorja supplimentari kienet c" giet mibghuta fit-30 t' A wissu 2017. Il-focus prinCipali tal-ittra rogatorjali originali kien ba:Zat fuq 1-allegazzjoni li 1-ismha ta' Egrant Inc kienu mizmuma minn Mossack Fonseca Nominees ghal Michelle Muscat. L-ittra rogatorja supplimentari kienet maghmula wara informazzjoni ulterjuri li giet riCevuta mill-inkjesta fejn fosthom din dahlet aktar fil-fond fir-rigward tal-allegati zewgt declarations of trust li fuqhom 119 kienet tistrieh gran parti tal-allegazzjoni maghmula minn Daphne Caruana Galizia Ii Egrant Inc. kienet proprjeta ta' Michelle Muscat bl-ishma taghha mi.Zmuma minn nominees tad-ditta Mossack Fonseca. Fil-mument meta kienet mibghuta 1-ittra rogatorja originali 1-inkjesta kien ghad ghandha informazzjoni limitata hafna u ghalhekk diversi mistoqsijiet kienu saru biex jigu stabbiliti xi fatti, Ii maz-zmien, bosta minnhom, kienu bdew jigu ccarati minn sorsi ohra u evidenza gdida Ii kienet lahqet ingabret. c' Ghalhekk certi mistoqsijiet Ii kienu dehru importanti Ii jigu mistoqsija filbidu, ma baqghux daqshekk importanti malli 1-inkjesta bdiet tistabbilixxi dejjem aktar fatti minn evidenza dejjem aktar kopjuza. Dan il-Process Verbal sejjer ikun qieghed jiffoka fuq il-konkluzjonijiet 1-aktar rilevanti u importanti Ii tnisslu minn dawn 1-ittri rogatorji ghall-fini ta' din 1-inkjesta. Id-dokumenti Ii kienu gew mehmuza mal-ittra rogatorja originali tal-5 ta' Mejju 2017 ghajr hlief ghad-dokumenti 1 sa 3, kienu mehuda mill-faxxiklu intestat f'isem il-kumpanija Egrant Inc Ii kien gie elevat mill-Ufficji tad-Ditta Nexia BT. Kien mehtieg ghalhekk Ii qabel xejn sabiex jigi stabbilit, kemm jista' jkun b' evidenza indipendenti, mhux biss 1-awtenticita ta' dawn iddokumenti, i.Zda wkoll it-tifsira ta' kull wiehed minnhom u kif kull dokument setgha jaghti daw I fuq 1-allegazzjonijiet Ii kienu qeghdin isiru. Dan b'mod partikolari fid-dawl tal-konflitt fil-verzjonijiet bejn dak Ii kien 120 ("'• qieghed jigi rapurtat mistqarr minn Brian Torma (Ii 1-kumpanija Egrant Inc kienet kumpanija tieghu), dak li kien qieghed jigi allegat fl-artikli (li Egrant Inc. proprjeta ta' Michelle Muscat) u c-cahda kategorika ta' Michelle u Joseph konjugi Muscat li huma ma kellhom xejn x'jaqsmu ma din il-kumpanija, u li qatt ma rcevew il-flejjes allegati minn Daphne Caruana Galizia fl-artiklu taghha. Minn dawn id-dokumenti misjuba fil-faxxiklu kustodit fl-UffiC:ji ta' Nexia BT giet traccjata timeline ta' parti mill-istorja ta' Egrant Inc., riflessa fiddokumenti li kienu jinstabu f' dan il-faxxiklu. Sadattant minn parti ohra taddokumenti stampati prelevati mill-Ufficini ta' Nexia BT u mill-analiZi li kienet bdiet issir mill-Forensic Accountant Miroslava Milenovic instabu wkoll id-dokumenti relattivi ghal Egrant Inc li gew indikati bhala doc. 21 sa doc. 23. Minn dawn id-dokumenti flimkien setgha johrog is-segwenti timeline : Data Dokurnent u rnaterja 4 ta' Lulju 2013 L-att tal-inkorporazzjoni ta' Egrant Inc. rninn Dubro Limited S.A. u Aliator S.A. 8 ta' Lulju 2013 Assignment of subscription ta' zewgt ishma to bearer rninn Dubro Limited S.A. u Aliator S.A. 9 ta' Lulju 2013 Minuti tal-Bord tad-Diretturi ta' Egrant Inc fejn gie issued sehern wiehed favur A TC Administrators Inc. ghal nominal value ta' mitt dollaru Arnerikan (US$100) u fejn il-President ta' Egrant Inc. Ricardo Samaniego u d-DirettriCi Yadira de Boutaud setghu jiffirrnaw u johorgu share certificates. 121 9 ta' Lulju 2013 Kopja tas-share register li kien juri li sehem wahdieni nominative bil-valur ta' mitt dollaru Amerikan (US$100) kien gie mahrug f'isern ATC Administrators Inc. bhala azzjonist ta' dan is-sehem wahdieni. 19 ta' 2013 Lulju Ittra rninghand Yakeline Perez (Vici President u Teiorier ta' Egrant Inc) lil BTI Management Limited li permezz tagliha din ikkonferrnat li Egrant Inc qatt ma gharnlet negozju, ikkontrattat jew dahlet f'obbligazzjonijiet jew li kellha d-Diretturi tagliha attivi. ICcertifikat ukoll li sa dak ii:-zrnien Egrant Inc ma kellhiex assi jew djun. 7 t'Awissu MF Legal Services fil-kwalita taghhom ta' Registered Agents ta' Egrant Inc 2013 hargu "Certificate of Incumbency" li perrnezz tieghu iccertifikaw li Egrant Inc kienet kumpanija registrata fil-Panarna, d-data tar-registrazzjoni, min huwa I-agent registrat tagliha, kernrn huwa 1-kapital awtorizzat, li Egrant Inc kienet kumpanija in good standing, nonche provdew lista tad-diretturi tagliha. t' Awissu Order Jann ghall-akkwist tal-kurnpanija Egrant Inc iffirrnata rninn Brian 8 2013 Torma nhar it-8 t' Awissu 2013 fejn I-ispecial billing address mogli.ti kien BTI Managment Limited, Suite 2, The Penthouse, Capital Business Centre, Entrance C, Triq taz-Zwejt, San Gwann, SGN3000. 9 t' A wissu A TC Administrators Inc gharnlu dikjarazzjoni li huma kienu s-sidien u kienu 2013 qeghdin ii:omrnu azzjoni wahda (hold ownership and beneficial interest in one share) f'Egrant Inc li kienu exclusively vested in favour of Brian Tanna "the client" kif ukoll li dan is-sehem jew ishrna ohra li setghu jigu issued to us fir-rigward ta' dawn 1-ishrna kienu sejrin jin:lamrnu f'kull waqt f'isirnhom upon trust for the client u ddikjaraw ukoll Ii hurna kienu lesti li jhalsu lill-klijent kull dividend u dues li ghalihom setghu ikunu intitolati bis-sahha tal-fatt li huma kienu sidien ta' dawn 1-ishrna u qablu wkoll li jezegwixxu trasferiment ta' dawn 1-ishma jew jezercitaw is-setghat tal-vot jew li jaghrnlu rninn dawn 1ishrna skont kif ikunu diretti mill-klijent. Din id-dikjarazzjoni kienet iffirrnata rninn Letitia Montoya, Yvette Rogers u Luis Quiel. 9 t' Awissu Invoice mahruga rninn Mossack Fonseca lil BTI Management Limited, 12013 ghada 9 t' Awissu 2013, indirizzata lil Karl Cini fil-indirizz BTI Managment Limited, Suite 2, The Penthouse, Capital Business Centre, Entrance C, Triq taz-Zwejt, San Gwann, SGN3000, Malta Island, Malta ghas-servizzi ordnati fl-order form tal-jum ta' qabel iffirrnata rninn Brian Torma. 12 t' A wissu BTI Management Limited harget dikjarazzjoni dwar Egrant Inc fis-sens li 2013 ladarba MF Legal Services kienu sejrin jipprovdu s-servizzi ta' directorship ghal Egrant Inc, BTI Management Limited kienet qablet li tindennizza lil MF Legal Services ghal kull claims, costs, expenses, eccetra fir-rigward ta' kull 122 ( ; membru, impjegat, persuna jew kumpanija assocjata, holding office, direttorat jew azzjonista fil-kumpanija fir-rigward ta' kull deciZjoni mehuda minn tali persuna in kormessjoni mal-amministrazzjoni jew maneggjar talkumpanija Egrant Inc. 12 t' Awissu Minuti tal-Bord tad-Diretturi ta' Egrant Inc li permezz taghhorn Brian Torma 2013 u Karl Cini, individwalrnent, gew rnoghtija prokura generali b'poteri wiesa hafna fuq il-kurnpanija Egrant Inc. 15 t' Awissu Invoice rnahruga minn Mossack Fonseca lil BTI Management Limited, fil-15 2013 t' Awissu 2013, indirizzata lil Karl Cini fil-indirizz BTI Managment Limited, Suite 2, The Penthouse, Capital Business Centre, Entrance C, Triq taz-Zwejt, San Gwann, SGN3000, Malta Island, Malta ghas-servizzi ta' power of attorney u notarizzazzjoni taghha. 15 ta' Marzu Ittra minn Brian Torma lil Mossack Fonseca Head Office li permezz taghha 2016 Torma talabhom biex jistralgaw lil kumpanija Egrant Inc. Torma talabhom jaghmlu kuntatt ma BTI Management Limited ghal dan. 19 ta' Jannar Ittra minn Brian Torma li permezz taghha reggha talab lil Mossack Fonseca 2017 sabiex jistralgaw lil kumpanija Egrant Inc. 19 ta' Jannar Prokura iffirmata rninn Brian Torma li permezz taghha Leticia Montoya, Luis 2017 Quiel u Frances Perez or any other lawyer or officer at Mossack Fonseca gew moghtija s-setgha jirraprezentaw lil Brian Torma fil-laqgha ghall-fini ta' stralc tal-kumpanija Egrant Inc. ( 15 ta' Frar 2017 Kopja tal-kuntratt li permezz tieghu quddiern in-Nutar Victor Manuel Aldana Aparicio kien deher Luis Quiel f'isern Bufete MF & Coli permezz tieghu giet prezentata r-resoluzzjoni tal-azzjonisti ta' Egrant Inc. datata 19 ta' Jannar 2017 £'11:45 fejn il-President tal-kumpanija Egrant Inc Ricardo Samaniego u Yakeline Perez bhala Segretarju tal-kumpanija Egrant Inc. (in lieu tas-segretarju 1-proprja Yadira de Boutaud) iddikjaraw li r-ragurn ta' din il-laqgha kienet 1-istralc tal-kumpanija Egrant Inc b'effett mit-terrninazzjoni ta' dik 1-istess laqgha. 16 ta' Frar 2017 Ittra mibghuta mirm Ricardo Samaniego li permezz taghha inforrna li Egrant Inc kienet giet stralC:jata. Ghalhekk inhasset il-htiega li qabel xejn jigu verifikati dawn id-dokumenti sabiex jigi stabbilit jekk kellhomx mis-sewwa. Dan beda jsir billi matul 1123 00012~ ezekuzzjoni tal-ittra rogatorja lill-Awtoritajiet Gudizzjarji tal-Panama, fost affarijiet ohra, certi mistoqsijiet lil persuni Ii deheru li setghu kienu direttament jew indirettament involuti fit-twaqqif u thaddim ta' Egrant Inc gew ukoll riferiti ghad-dokumenti indikati. Ghall-fini ta' kjarezza, it-test ta' din 1-ittra rogatorja qieghed jigi riprodott:- Request for Mutual Assistance in Criminal Matters to the Competent judicial Authorities of the Republic of Panama in connection with the Magisterial Inquiry regarding the company Egrant Inc. incorporated in Panama and its relevant operations and transactions. Inquiring Magistrate Dr. Aaron Bugeja LL.D., who is presently conducting the abovecaptioned inquiry regarding the Panamanian company 'Egrant Inc.' and its relevant operations, respectfully requests assistance from the competent Judicial Authorities in the Republic of Panama in relation to this same criminal investigation. This letter ofrequest is being made on an urgent basis in view of the sensitive nature of the same inquiry and also in view of the short legal time frame of sixty days in which the Inquiring Magistrate has to conclude the same Inquiry. The Inquiring Magistrate is currently investigating allegations ofa criminal nature made by local media against the Honourable Prime Minister of Malta, Dr. Joseph Muscat and other Politically Exposed Persons. These allegations concern mainly the following facts: i. that Mrs. Michelle Muscat, the Prime Minister's wife and hence a 'Politically Exposed Person', is the ultimate beneficial owner of Egrant Inc, which is a company incorporated in the Republic of Panama; and ii. the back accounts of this same company, Egrant Inc., were in receipt of considerable sums of money from Al Sahra FZCO, a company belonging to Leyla Aliyeva, daughter of the President of Azerbaijan (hence another 'Politically Exposed Person'). Local media is claiming that Egrant Inc. belongs to Mrs. Michelle Muscat, the Honourable Prime minister's wife, on the strength of two declarations of trust allegedly provided to 124 ( """ 000125 uUU1.23 Pilatus Bank as a prerequisite for the opening of an account for Egrant Inc. with the same Bank. These declarations of trust allegedly show that the shares in Egrant Inc., a Panamanian company are held by Mossack Fonseca as nominees for Mrs. Michelle Muscat Transcripts allegedly purporting to be the contents of these declarations of trust can be found in 'DOC.1 and DOC. 2' enclosed with this Letter of Request. With regards to the alleged transactions, it is being claimed that during the months of January, February and March 2016 there were several transactions of around US$100,000 each made twice a week over several weeks in the aforementioned months from the bank accounts of the company Al Sabra FZCO held with Pilatus Bank in Malta to bank accounts held by Egrant Inc. in Dubai. Moreover in March 2016, in the same fashion, it is being alleged that there was a single transaction of US$1.017 million from Al Sahra FZCO to Egrant Inc .. These transactions were allegedly all described as 'loan payment', as per DOC. 3. In the event that these allegations are proven, in terms of Maltese Law and the United Nations Convention against Transnational Organized Crime and the Protocols thereto (the Palermo Convention) they will constitute the crime of participating in a criminal organisation of at least three people and also the serious crimes of Corruption and Money Laundering, both punishable by more than four years imprisonment in terms of Maltese law. The Offences ( In view of the above, the Inquiring Magistrate is investigating this as a case of participation in a criminal organisation, corruption and money laundering in terms of Chapters 9 and 373 of the Laws of Malta. The relevant legal articles are being reproduced hereunder: Organised Crime, Article 83A of Chapter 9 (Criminal Code) of the Laws of Malta 83A. (1) Any person who - (a) promotes, constitutes, organises or finances an organization with a view to commit criminal offences liable to the punishment of imprisonment for a term of four years or more; or 125 (b) knowing or having reasonable cause to suspect the aim or general activity of the organization set up for the purpose mentioned in paragraph (a), actively takes part in the organisation's criminal activities, including but not limited to the provision of information or material means or the recruitment of new members, shall be guilty of an offence and shall liable, on conviction, to the punishment ofimprisonmentfor a term from four to nine years. (2) Any person who belongs to an organisation referred to in subarticle (1) shall for that mere fact be liable to the punishment of imprisonment for a term from two to seven years. (3) Where the number of persons in the organisation is ten or more the punishment in the preceding subarticles shall be increased form one to two degrees. (4) Where the person found guilty of an offence under this title is the director, manager, secretary or other principal officer of a body corporate or is a person having a power of representation of such a body or having an authority to take decisions on behalf of that body or having authority to exercise control within that body and the offence of which that person was found guilty was committed for the benefit, in part or in whole, of that body corporate, the said person shall for the purposes of this title be deemed to be vested with the legal representation of the same body corporate which shall be liable as follows: (a) where the offence of which the person was found guilty is the offence in subarticle (1), to the payment of a fine (multa) of not less than thirty-four thousand and nine hundred and forty euro and sixty cents (34,940.60) and not more than one hundred and sixteen thousand and four hundred and sixty-eight euro and sixty-seven cents (116,468.67); (b) where the offence of which the person was found guilty is the offence in subarticle (2), to the payment of a fine (multa) of not less than twenty-three thousand and two hundred and ninety-three euro and seventy-three cents (23,293.73) and not more than sixty-nine thousand and eight hundred and eighty-one euro and twenty cents (69,881.20); (c) where the offence of which the person was found guilty is punishable as provided in subarticle (3) of this article (i) where the offence is that provided in subarticle (1), to the punishment of a fine (multa) of not less than forty-six thousand and five hundred and eighty-seven euro and forty-seven cents (46,587.47) and not more than one million and one hundred and sixtyfour thousand and six hundred and eighty-six euro and seventy cents (1,164,686.70); (ii) where the offence is that provided in subarticle (2), to the punishment of a fine (multa) of not less than thirty-four thousand and nine hundred and forty euro and sixty cents (34,940.60) and not more than one hundred and sixteen thousand and four hundred and sixty-eight euro and sixty-seven cents (116,468.67). (5) The criminal action for an offence against the provisions of this article may be prosecuted in Malta notwithstanding that the organization of persons is based or pursues its criminal activities outside Malta. 126 ~ ( 000127 UUU125 Corruption, Articles 112, 114, 115, 118, 119 and 120 of Chapter 9 (Criminal Code) of the Laws of Malta 112. Any officer or person employed in any public administration, or any person employed by or under the Government, whether authorized or not to receive moneys or effects, either by way of salary for his own services, or on account of the Government, or of any public establishment, who shall, under colour of his office, exact that which is not allowed by law, or more than is allowed by law, or before it is due according to law, shall, on conviction, be liable to imprisonment for a term from three months to one year. 114. Where the crimes referred to in the last two preceding articles are accompanied with circumstances which render such crimes liable also to other punishments, the higher punishment shall be applied with an increase of one degree. 115. (1) Any public officer or servant who, in connection with his office or employment, requests, receives or accepts for himself or for any other person, any reward or promise or offer of any reward in money or other valuable consideration or of any other advantage to which he is not entitled, shall, on conviction, be liable to punishment as follows: (a) where the object of the reward, promise or offer, be to induce the officer or servant to do what he is in duty bound to do, the punishment shall be imprisonment for a term from six months to three years; (b) where the object be to induce the officer or servant to forbear from doing what he is in duty bound to do, the punishment shall, for the mere acceptance of the reward, promise or offer, be imprisonment for a term from nine months to five years; (c) where, besides accepting the reward, promise, or offer, the officer or servant actually fails to do what he is in duty bound to do, the punishment shall be imprisonment for a term from one year to eight years. (2) Notwithstanding any other provision of this Code or of any other law, when the offence against the provisions of this article is committed by a person who, at the time when the offence was committed, held the office of Minister, Parliamentary Secretary, Member of the House of Representatives, Mayor or Local Councillor and the offence involved the abuse of such office, the provisions of Title VI of Part III of Book Second of this Code shall not apply to the said person or to any accomplice. 118. (1) Any member of the House of Representatives who requests, receives or accepts, for himself or for any other per son, any reward or promise or offer of any reward in money or other valuable consideration or of any other advantage given or made with the object 127 UU 01Z6 000128 of influencing him in his conduct as a member of the House shall, on conviction, be liable to imprisonment for a term from one year to eight years. (2) Notwithstanding any other provision of this Code or of any other law the provisions of Title VI of Part III of Book Second of this Code shall not apply to an offence under this article in respect of the said Member of the House of Representatives or any accomplice. 119. The punishment of perpetual general interdiction or perpetual special interdiction, or both, as the case may be, shall be added to the punishments established in the preceding articles of this sub-title when the maximum of such punishments exceeds two years' imprisonment; when the maximum of the said punishments does not exceed two years' imprisonment, then the punishment of temporary general interdiction or temporary special interdiction, or both, as the case may be, shall be added. c' 120. (1) In the cases referred to in articles 115, 116, 117 and 118, the person who bribes the public officer or servant or the member of the House of Representatives, or the person to whom any of the said articles applies in accordance with any provision under this Code or under any other law, as the case may be, shall be deemed to be an accomplice. (2) Where the public officer or servant or other person does not commit the crime, the person who attempts to induce such officer or servant or other person to commit the crime shall, on conviction, be liable to imprisonment for a term from six months to three years: Provided that when the crime is that referred to in article 117(c), the punishment shall not exceed eighteen months imprisonment. (3) Where the member of the House of Representatives does not commit the crime, the person who attempts to induce such member to commit the crime shall, on conviction, be liable to imprisonment for a term from six months to four years. Money Laundering, Articles 2 and 3 of Chapter 373 (Money Laundering Act) of the Laws of Malta "Money laundering" means - 128 c' 000129 (i) the conversion or transfer of property knowing or suspecting that such property is derived directly or indirectly from, or the proceeds of, criminal activity or from an act or acts of participation in criminal activity, for the purpose of or purposes of concealing or disguising the origin of the property or of assisting any person or persons involved or concerned in criminal activity; (ii) the concealment or disguise of the true nature, source, location, disposition, movement, rights with respect of, in or over, or ownership of property, knowing or suspecting that such property is derived directly or indirectly from criminal activity or from an act or acts of participation in criminal activity; (iii) the acquisition, possession or use of property knowing or suspecting that the same was derived or originated directly or indirectly from criminal activity or from an act or acts of participation in criminal activity; (iv) retention without reasonable excuse of property knowing or suspecting that the same was derived or originated directly or indirectly from criminal activity or from an act or acts of participation in criminal activity; (v) attempting any of the matters or activities defined in the above foregoing subparagraphs (i), (ii), (iii) and (iv) within the meaning of article 41 of the Criminal Code; (vi) acting as an accomplice within the meaning of article 42 of the Criminal Code in respect of any of the matters or activities defined in the above foregoing sub- paragraphs (i), (ii), (iii), (iv) and (v). 3. (1) Any person committing any act of money laundering shall be guilty of an offence and shall, on conviction, be liable to a fine (multa) not exceeding two million and five hundred thousand euro (€2,500,000), or to imprisonment for a period not exceeding eighteen years, or to both such fine and imprisonment. ( _/ Assistance Requested The Inquiring Magistrate consequently respectfully requests the competent authorities of the Republic of Panama to take the following investigative actions: 1. To hear as witness a representative of the competent Companies' Regulatory Authority in Panama with the aim of providing all the documentation concerning the 129 ·) lH.1 f..10 0I)fS1 ~l 000130 incorporation and registration of the following companies including information about the relative company shareholders, subscribers, directors, company secretaries, officers vested with legal representation of the said companies and whether there were any changes in these positions from the 1st January 2013 to date: ~ Egrant Inc. a Panamanian company duly registered at Microjacket 807956, document 2421806 of the Public Registry's Mercantile Section; ~ Dubro Limited S.A, a Panamanian company duly registered at Microjacket 765891, document 2154239 of the Public Registry's Mercantile Section; ~ Aliator S.A, a Panamanian company duly registered at Microjacket 765831, document 2153822 of the Public Registry's Mercantile Section; ~ ATC Administrators Inc. (_/ To hear as witness, a representative of Mossack Fonseca, having their head office at Mossfon Building, 54th Street, Marbella, Panama, Republic of Panama with the aim of providing all the documentation in their possession concerning the company Egrant Inc. Z. The witness should be shown all documents from DOC. 4, DOC. 5, DOC. 6, DOC. 7, DOC. 8, DOC. 9, DOC.10, DOC. 11, DOC.12, DOC.13, DOC.14, DOC.15, DOC.16, DOC.17, DOC.18, DOC. 19, DOC. 20, DOC. 21, DOC. 22 and DOC. 23 and confirm whether these documents are authentic or otherwise; In the event that such documentation has been seized by the competent authorities of the Republic of Panama, the competent Maltese Judicial Authorities are hereby respectfully requesting that they are granted access to such documentation and a copy of same submitted in the proceedings of this request; 3. To hear as witness Jaqueline Alexander, bearer of the Panamanian Identity Card with number 8-729-1090, with the aim of: >- providing all information concerning Egrant Inc., including any information she may have about the structure of the company and who are the involved parties and who the Ultimate Beneficial Owner of Egrant Inc. were from incorporation (4th July 2013) to date of dissolution (15th February 2017) and information relating to activities of the said company including transactions made or received by the said company; >- confirming or otherwise the fact that she wrote and signed the text in 'DOC. 1'; ~ confirming or otherwise the contents of the said 'DOC. 1' and if possible provide any supporting documentation to this effect; >- the witness should be shown all documents from DOC. 4, DOC. 5, DOC. 6, DOC. 7, DOC. 8, DOC. 9, DOC.10, DOC.11, DOC.12, DOC.13, DOC.14, DOC.15, DOC.16, DOC.17, DOC.18, 130 DOC. 19 and DOC. 20 and, confirm whether she has any knowledge about these documents and to confirm whether she had been involved or otherwise; To hear as witness Verna de Nelson, bearer of the Panamanian Identity Card with number 8-272-518, with the aim of providing all information concerning Egrant Inc. And information relating to activities of the said company including transactions made or received by the said company; 4. );:> 5. witness should be shown all documents from DOC. 4, DOC. 5, DOC. 6, DOC. 7, DOC. 8, DOC. 9, DOC. 10, DOC. 11, DOC. 12, DOC. 13, DOC.14, DOC. 15, DOC. 16, DOC. 17, DOC. 18, DOC. 19 and DOC. 20 and, confirm whether she has any knowledge about these documents and to confirm whether she had been involved or otherwise; To hear as witnesses and in their capacity of involved parties in Egrant Inc. as directors and company officers: Ricardo Samaniego; Yadira Boutaud; Yakeline Perez; Yenny Martinez; and Hercibelle Gonzalez with the aim of: );:> providing all the information they have concerning Egrant Inc. (including information about who the Ultimate Beneficial Owners were since date of incorporation (4th July 2013) to date of dissolution (15th February 2017) and any transactions concerning the said company); );:> witness should state whether Egrant Inc. holds and/or held any financial relationship with local and international credit financial institutions and if in the affirmative, witness is kindly requested to provide details of same providing information and documentation about any bank accounts Egrant Inc. may hold (and/or have held) and about possible transactions concerning same; );:> from whom were they receiving instructions regarding Egrant Inc.; );:> providing information about any possible knowledge regarding ATC Administrators Inc. (a Panamanian Company incorporated on 16th January 2002) and any possible subscription of shares or involvement that the said company - ATC Administrators Inc. could have in Egrant Inc.; );:> to confirm or otherwise the documents enclosed to this letter ofrequestthat is from DOC. 4, DOC. 5, DOC. 6 DOC. 7, DOC. 8, DOC. 9, DOC. 10, DOC. 11, DOC. 12, DOC. 13, DOC. 14, DOC.15, DOC.16, DOC.17, DOC.18, DOC.19 and DOC. 20; 1 6. a. To hear as witnesses Leticia Montoya and Yvette Rogers as representatives of ATC Administrators Inc. and other Officers of this company in order to: providing all the information they have concerning Egrant Inc. (including information about who the Ultimate Beneficial Owners were since date of incorporation (4th July 2013) to date of dissolution (15th February 2017) and any transactions concerning the said company); 131 OllU130 000132 b. providing information and documentation about any bank accounts Egrant Inc. may hold and about possible transactions concerning Egrant Inc.; c. from whom were they receiving instructions regarding Egrant Inc.; d. to confirm or otherwise the documents enclosed to this letter ofrequestthat is from DOC. 4, DOC. 5, DOC. 6, DOC. 7, DOC. 8, DOC. 9, DOC. 10, DOC. 11, DOC. 12, DOC. 13, DOC. 14, DOC.15, DOC.16, DOC.17, DOC.18, DOC.19 and DOC. 20; 7. To hear as witnesses Diomedes Edgardo Cerrud Ayala, Public Notary of the Quinto del Circuito Notarial de Panama bearer of Panamanian identity card number 8-171-301 and the witnesses Jessica Chiu bearer of Panamanian identity card number 8-388-889 and Enma Rojas bearer of identity card number 8-741-2103 with the aim of confirming or otherwise the enclosed public deed which incorporates the company Egrantlnc marked as 'DOC. 5'; 8. To hear as witness Public Notary Josette Roquebert with the aim of confirming or otherwise the documents enclosed with this letter of request marked as 'DOC. 10'; 9. To hear as witness Yadinel Orteca, or a representative of the Public Registry of Panama with the aim of confirming the enclosed documents issued by the Public Registry marked as 'DOC. 4', 'DOC. 5', 'DOC. 9', 'DOC. 15'and 'DOC. 20'; 10. To hear as witnesses, Public Notary Victor Manuel Aldana Aparicio and Luis Alcibiades Quiel Gonzalez (bearer of identity card number 8-460-791), a lawyer at Bufete MF&Co (C-003957) with the aim of confirming the enclosed instrument of dissolution concerning Egrant Inc. ('DOC. 20') and also to provide any further information they may have and upon whose instructions did they proceed to file the said company liquidation request; Luis Alcibiades Quiel Gonzalez (bearer of identity card number 8-460-791) attorney, should also be heard as a witness in relation to the attached declaration of ultimate beneficial ownership dated 9th August 2013 marked as 'DOC. 8'; 11. To hear as witnesses Ms Leticia Montoya and Miss Francis Perez with the aim of declaring if they knew or otherwise of the enclosed proxy dated 19th January 2017 signed by Mr. Brian Tonna ('DOC. 18'), if they appeared on the public deed dealing with the liquidation of Egrant Inc. and in the event that they did not appear personally, who did appear as such in their stead; 132 c' c' 00013 3 ,U u0131 12. If Egrant Inc. holds or held any accounts in any financial institution in Panama (as per replies to Request 5) then representatives of these financial institutions should be heard as witnesses, and present the following documentation: a. the opening mandates for all these accounts, listing clearly who the ultimate beneficial owners and the signatories on these accounts were; b. the full statement of accounts from the date the accounts were opened to date; c. all supporting documentation regarding all the transactions in these accounts; d. any other relevant information, including email correspondence, instructions etc.; 13. To perform additional ancillary investigative questions/actions, which appear necessary during the execution of this Letter of Request; The competent judicial authorities of the Republic of Panama are respectfully requested to execute this letter of request with urgency and to inform the Maltese Authorities with the dates on which the letter of request will be executed since the undersigned Inquiring Magistrate and representatives of the Commissioner of Police would like to be present during the execution of the said Letter of Request; In this regard kindly note the following contact details: Inquiring Magistrate Dr. Aaron Bugeja: e-mail - aaron.bugeja@gov.mt ( tel - 00356 25902450 _/ Police Superintendent Ian Abdilla: e-mail - ian-joseph.abdilla@gov.mt tel - 00356 21224001 That the competent authorities of the Republic of Panama are respectfully requested to put the documents gathered in the execution of this request, as well as any documents seized or photocopies thereof, at the Maltese authorities' disposal as soon as possible. 133 00013~ The evidence may be used in any criminal prosecution or other judicial proceedings connected with the above matter. (If.firm at) Magistrate Dr. Aaron Bugeja Inquiring Magistrate DOC. 1 Running Commentary Daphne Caruana Galizia Notebook published April 21, 2017at10.02p.m. entitled "This is the text of the two declarations of Trust which were in the kitchen-safe at Pilatus Bank"; DOC. 2 Running Commentary Daphne Caruana Galizia Notebook published April 20, 2017 at 7.59p.m. entitled "Declaration of Trust in Pilatus Bank safe: Egrant Inc shares held for Michelle Muscat"; DOC. 3 Running Commentary Daphne Caruana Galizia Notebook published April 20, 2017 at 4.41p.m. entitled "US$1.017 million in single transaction from Azerbaijan-owned company to Engrant Inc."; DOC. 4 2013; Republica de Panama-Registro Publico de Panama no. 374677 dated 07 August DOC. 5 Assignment of subscription of two shares in Egrant Inc. to bearer dated 6 July 2013 with attached copy of Public Deed Notaria Publica Quinta no. 17935 dated 4 July 2013; 134 t DOC. 6 Minutes of a meeting of the Board of Directors of Egrant Inc. dated 12 August 2013 and attached Power of Attorney by Yakueline Perez dated 12 August 2013 in favour of Brian Tanna and Karl Cini; DOC. 7 Letter to Messrs. MF Legal Services by Karl Cini dated 12 August 2013; DOC. 8 Letter by ATC Administrators Inc. to Brian Tanna dated August 9, 2013; DOC. 9 Translation from the Public Registry of Panama no. 374677 being a certificate of Good Standing by Egrant Inc. request number 13-50827 dated 8 August 2013; DOC. 10 Certificate of Incumbency by MF Legal Services dated 7 August 2013; DOC.11 Letter by Egrant Inc. to Messrs. BTI Management Limited (Malta) dated 19 July 2013; DOC. 12 Egrant Inc. share certificate dated 9 July 2013; DOC. 13 Egrant Inc. share register as at 9 July 2013; DOC. 14 Minutes of a meeting of the Board of Directors of Egrant Inc. dated 9 July 2013; DOC. 15 Articles of Incorporation of Egrant Inc. by Jaqueline Alexander of behalf of Dubro Limited SA and Verna De Nelson on behalf Aliator SA dated 4 July 2013; DOC. 16 Letter by Riccardo Samaniego on behalf of Mossack Fonseca dated 16 February 2017; DOC. 17 Letter by Mr. Brian Tanna to the Director Mossack Fonseca dated 19 January 2017; DOC. 18 Proxy ofBrian Tanna as beneficial owner to Mossack Fonseca dated 19 January 2017; 135 000136 DOC. 19 Letter by Mr. Brian Tanna to the Director Mossack Fonseca dated 15 March 2016; DOC. 20 Republica de Panama-Notaria Octava Del Circuito De Panama no. 2377 dated 19 February 2017; DOC. 21 Invoice no. 4177709 issued by Mossack Fonseca to Egrant Inc. on the 15 August 2013; DOC. 22 Invoice no. 4177561 issued by Mossack Fonseca to Egrant Inc. on the 9 August 2013; DOC. 23 Order Form new formation purchase request to Mossack Fonseca by Brian Tanna dated 4/8/2013. Fl-istadju ta' meta saret 1-ewwel talba rogatorja 1-inkjesta kien ghad ma kellhiex informazzjoni sufficjenti dwar xi rwol setgha sewwasew kellhom ilkumpaniji Aliator S.A., Dubro Limited S.A. u ATC Administrators Inc. u b'mod partikolari ma kienx car jekk Brian Torma, Karl Cini jew Nexia BT bhala ditta jew xi kumpanija appartennti lilhom kellhomx xi involviment dirett jew indirett f' Aliator S.A., Dubro Limited S.A. u ATC Administrators Inc. Din 1-ittra rogatorja giet ezegwita mill-Awtoritajiet tar-Repubblika talPanama u r-risposti jinsabu ezibiti mal-atti ta' din 1-inkjesta u 1i ghal risposta shiha ssir riferenza ghalihom. Dawn ir-risposti jinsabu inkluzi fit-taqsima li tittratta 1-analiZi tax-xiehda importanti. 136 (:\ 000137_UUU135 A.2. Ittra rogatorja supplimentari mibghuta lill-Awtoritajiet tarRepubblika tal-Panama Minhabba zviluppi fil-kors tal-gbir tal-provi fl-inkjesta li sehhew bejn Gunju ( u Lulju 2017, fosthom il-fatt li kont ircevejt dokurnenti godda u inforrnazzjoni ohra dwar dan il-kaz, rnhux 1-anqas kopja ta' zewgt declarations of trust moghtija lili minn Pierre Portelli flimkien ma dikjarazzjoni miktuba li huwa prezentali, inhasset il-htiega li jergghu isiru sett ta' rnistoqsijiet ohra lil diversi xhieda fil-Panama u li kienu involuti f' dan il-ka:Z. Dan wassal ghattfassil u 1-ezekuzzjoni tal-ittra rogatorja supplimentari lill-Awtoritajiet Gudizzjari tal-Panama f' Awissu 2017. F' dak il-punt, kont ghadni ma rcevejtx it-twegibiet ghall-ittra rogatorjali originali, iZda xorta rajt li kien hemm lok li ( tittiehed azzjoni ulterjuri minghajr aktar telf ta' zmien. It-test ta' din 1-ittra rogatorja qieghed jigi riprodott hawnhekk ghal aktar facilita : Supplementary Requestfor Mutual Assistance in Criminal Matters to the Competent judicial Authorities of the Republic ofPanama in connection with the Magisterial Inquiry regarding the company Egrant Inc incorporated in Panama and its relevant operations and transactions. Inquiring Magistrate Dr. Aaron Bugeja LL.D., who is presently conducting the abovecaptioned inquiry regarding the Panamanian company 'Egrant Inc' and its relevant 137 000138 operations, respectfully requests further assistance from the competent Judicial Authorities in the Republic of Panama in relation to this same criminal investigation and in furtherance to the letter of request dated 5th May 2017 which was sent to the competent Judicial Authorities in the Republic of Panama. This supplementary letter of request is being made on an uq~ent basis in view of the sensitive nature of the same inquiry and also in view of the short legal time frame of sixty days in which the Inquiring Magistrate has to conclude the same Inquiry. (' Reference is hereby made to the facts as outlined in the letter of request dated 5th May 2017, wherein it was explained that the Inquiring Magistrate is currently investigating allegations of a criminal nature made by local media against the Honourable Prime Minister of Malta, Dr. Joseph Muscat and other Politically Exposed Persons. These allegations concern mainly the following facts: ii. iii. that Mrs. Michelle Muscat, the Prime Minister's wife and hence a 'Politically Exposed Person', is the ultimate beneficial owner of Egrant Inc, which is a company incorporated in the Republic of Panama; and the back accounts of this same company, Egrant Inc, were in receipt of a considerable sums of money from Al Sahra FZCO, a company belonging to the Leyla Aliyeva, daughter of the President of Azerbaijan (hence another 'Politically Exposed Person'). Local media is claiming that Egrant Inc. belongs to Mrs. Michelle Muscat, the Honourable Prime minister's wife, on the strength of two declarations of trust allegedly provided to Pilatus Bank as a prerequisite for the opening of an account for Egrant Inc. with the same Bank. These declarations of trust (enclosed with the present supplementary letter of request and marked 'Doc. 1') allegedly show that the shares in Egrant Inc, a Panamanian company are held by Mossack Fonseca nominees for Mrs. Michelle Muscat. With regards to the alleged transactions, it is being claimed that during the months of January, February and March 2016 there were several transactions of around US$100,000 each made twice a week over several weeks in the aforementioned months from the bank accounts of the company Al Sabra FZCO held with Pilatus Bank in Malta to bank accounts held by Egrant Inc in Dubai. Moreover in March 2016, in the same fashion, it is being alleged that there was a single transaction of US$1.017 million from Al Sahra FZCO to Egrant Inc .. These transactions were allegedly all described as 'loan payment'. 138 In the event that these allegations are proven, in terms of Maltese Law and the United Nations Convention against Transnational Organized Crime and the Protocols thereto (the Palermo Convention) they will constitute the crime of participating in a criminal organisation ofat least three people and also the serious crimes of Corruption and Money Laundering, both punishable by more than four years imprisonment in terms of Maltese law. During the course of the captioned inquiry the Inquiring Magistrate received the following important documents in relation to the aforementioned inquiry. i. ii. iii. iv. The first two documents, herewith enclosed and marked as 'Doc.1' are two 'declarations of trust' that are allegedly signed by Jaqueline Alexander as Director of both Dubro Limited S.A. and Alia tor S.A. These documents were received from Mr. Pierre Portelli who is a journalist and who is claiming journalistic privilege and hence is not willing to reveal the source of his information particularly with regards to the aforementioned documents. The certificate issued by the registered agent of Egrant Inc (MF Legal Services) confirming that the share register is a true and full copy of the original share Register of the Company issued on 9th July 2013, and the valid version existing on 19th January, 2017, when the company's dissolution was resolved, herewith enclosed and marked as 'Doc. 2'; The share register copy, herewith enclosed and marked as 'Doc. 3'; The declaration of Edilberto Reyes and Olga Londofio, acting on behalf of ATC Administrators Inc. certifying that ATC Administrators Inc. have always been the sole shareholder of Egrant Inc., a company registered in the Mercantile Section of the Public Registry in Panama on the 8th July 2013 by means of a Public Deed No. 17, 935 issued on 4th July 2013 by the Fifth Notary. That the beneficial interest and ownership of such share was vested in favour of Mr. Brian Tanna and no transfer of beneficial ownership was ever registered from Brian Tonna. That the company Egrant Inc. has been dissolved through a Shareholders Resolution dated 19th January 2017, duly filed at the Panamanian Public Registry at Page 807956 as of 6th April, 2017. This document is herewith enclosed and marked as 'Doc. 4'; The Offences In view of the contents of the facts as outlined in the letter of request dated 5th May 2017 and in view of this supplementary request the Inquiring Magistrate is investigating this as a case of participation in a criminal organisation, corruption and money laundering in terms of Chapters 9 and 373 of the Laws of Malta. The relevant legal articles are being reproduced hereunder: Organised Crime, Article 83A of Chapter 9 of the Laws of Malta 83A. (1) Any person who - 139 uuu138 (a) promotes, constitutes, organises or finances an organization with a view to commit criminal offences liable to the punishment of imprisonment for a term of four years or more; or (b) knowing or having reasonable cause to suspect the aim or general activity of the organization set up for the purpose mentioned in paragraph (a), actively takes part in the organisation's criminal activities, including but not limited to the provision of information or material means or the recruitment of new members, shall be guilty of an offence and shall liable, on conviction, to the punishment of imprisonment for a term from four to nine years. (2) Any person who belongs to an organisation referred to in subarticle (1) shall for that mere fact be liable to the punishment of imprisonment for a term from two to seven years. (3) Where the number of persons in the organisation is ten or more the punishment in the preceding subarticles shall be increased form one to two degrees. (4) Where the person found guilty of an offence under this title is the director, manager, secretary or other principal officer of a body corporate or is a person having a power of representation of such a body or having an authority to take decisions on behalf of that body or having authority to exercise control within that body and the offence of which that person was found guilty was committed for the benefit, in part or in whole, of that body corporate, the said person shall for the purposes of this title be deemed to be vested with the legal representation of the same body corporate which shall be liable as follows: (a) where the offence of which the person was found guilty is the offence in subarticle (1), to the payment of a fine (multa) of not less than thirty-four thousand and nine hundred and forty euro and sixty cents (34,940.60) and not more than one hundred and sixteen thousand and four hundred and sixty-eight euro and sixty-seven cents (116,468.67); (b) where the offence of which the person was found guilty is the offence in subarticle (2), to the payment of a fine (multa) of not less than twenty-three thousand and two hundred and ninety-three euro and seventy-three cents (23,293.73) and not more than sixty-nine thousand and eight hundred and eighty-one euro and twenty cents (69,881.20); (c) where the offence of which the person was found guilty is punishable as provided in subarticle (3) of this article - 140 c' 0001.41 (i) where the offence is that provided in subarticle (1), to the punishment of a fine (multa) of not less than forty-six thousand and five hundred and eighty-seven euro and forty-seven cents (46,5 87 .4 7) and not more than one million and one hundred and sixtyfour thousand and six hundred and eighty-six euro and seventy cents (1,164,686.70); (ii) where the offence is that provided in subarticle (2), to the punishment of a fine (multa) of not less than thirty-four thousand and nine hundred and forty euro and sixty cents (34,940.60) and not more than one hundred and sixteen thousand and four hundred and sixty-eight euro and sixty-seven cents (116,468.67). (5) The criminal action for an offence against the provisions of this article may be prosecuted in Malta notwithstanding that the organization of persons is based or pursues its criminal activities outside Malta. Corruption, Articles 112, 114, 115, 118, 119 and 120 of Chapter 9 of the Laws of Malta 112. Any officer or person employed in any public administration, or any person employed by or under the Government, whether authorized or not to receive moneys or effects, either by way of salary for his own services, or on account of the Government, or of any public establishment, who shall, under colour of his office, exact that which is not allowed by law, or more than is allowed by law, or before it is due according to law, shall, on conviction, be liable to imprisonment for a term from three months to one year. 114. Where the crimes referred to in the last two preceding articles are accompanied with circumstances which render such crimes liable also to other punishments, the higher punishment shall be applied with an increase of one degree. ( 115. (1) Any public officer or servant who, in connection with his office or employment, requests, receives or accepts for himself or for any other person, any reward or promise or offer of any reward in money or other valuable consideration or of any other advantage to which he is not entitled, shall, on conviction, be liable to punishment as follows: (a) where the object of the reward, promise or offer, be to induce the officer or servant to do what he is in duty bound to do, the punishment shall be imprisonment for a term from six months to three years; (b) where the object be to induce the officer or servant to forbear from doing what he is in duty bound to do, the punishment shall, for the mere acceptance of the reward, promise or offer, be imprisonment for a term from nine months to five years; 141 (c) where, besides accepting the reward, promise, or offer, the officer or servant actually fails to do what he is in duty bound to do, the punishment shall be imprisonment for a term from one year to eight years. (2) Notwithstanding any other provision of this Code or of any other law, when the offence against the provisions of this article is committed by a person who, at the time when the offence was committed, held the office of Minister, Parliamentary Secretary, Member of the House of Representatives, Mayor or Local Councillor and the offence involved the abuse of such office, the provisions of Title VI of Part III of Book Second of this Code shall not apply to the said person or to any accomplice. 118. (1) Any member of the House of Representatives who requests, receives or accepts, for himself or for any other per son, any reward or promise or offer of any reward in money or other valuable consideration or of any other advantage given or made with the object of influencing him in his conduct as a member of the House shall, on conviction, be liable to imprisonment for a term from one year to eight years. (2) Notwithstanding any other provision of this Code or ofany other law the provisions of Title VI of Part III of Book Second of this Code shall not apply to an offence under this article in respect of the said Member of the House of Representatives or any accomplice. 119. The punishment of perpetual general interdiction or perpetual special interdiction, or both, as the case may be, shall be added to the punishments established in the preceding articles of this sub-title when the maximum of such punishments exceeds two years' imprisonment; when the maximum of the said punishments does not exceed two years' imprisonment, then the punishment of temporary general interdiction or temporary special interdiction, or both, as the case may be, shall be added. 120. (1) In the cases referred to in articles 115, 116, 117 and 118, the person who bribes the public officer or servant or the member of the House of Representatives, or the person to whom any of the said articles applies in accordance with any provision under this Code or under any other law, as the case may be, shall be deemed to be an accomplice. (2) Where the public officer or servant or other person does not commit the crime, the person who attempts to induce such officer or servant or other person to commit the crime shall, on conviction, be liable to imprisonment for a term from six months to three years: Provided that when the crime is that referred to in article 117(c), the punishment shall not exceed eighteen months imprisonment. (3) Where the member of the House of Representatives does not commit the crime, the person who attempts to induce such member to commit the crime shall, on conviction, be liable to imprisonment for a term from six months to four years. 142 ( 000143000141 Money Laundering, Articles 2 and 3 of Chapter 373 of the Laws of Malta "money laundering" means - (i) the conversion or transfer of property knowing or suspecting that such property is derived directly or indirectly from, or the proceeds of, criminal activity or from an act or acts of participation in criminal activity, for the purpose of or purposes of concealing or disguising the origin of the property or of assisting any person or persons involved or concerned in criminal activity; (ii) the concealment or disguise of the true nature, source, location, disposition, movement, rights with respect of, in or over, or ownership of property, knowing or suspecting that such property is derived directly or indirectly from criminal activity or from an act or acts of participation in criminal activity; (iii) the acquisition, possession or use of property knowing or suspecting that the same was derived or originated directly or indirectly from criminal activity or from an act or acts of participation in criminal activity; (iv) retention without reasonable excuse of property knowing or suspecting that the same was derived or originated directly or indirectly from criminal activity or from an act or acts of participation in criminal activity; (v) attempting any of the matters or activities defined in the above foregoing subparagraphs (i), (ii), (iii) and (iv) within the meaning of article 41 of the Criminal Code; ( (vi) acting as an accomplice within the meaning of article 42 of the Criminal Code in respect ofany of the matters or activities defined in the above foregoing sub- paragraphs (i), (ii), (iii), (iv) and (v). 3. (1) Any person committing any act of money laundering shall be guilty of an offence and shall, on conviction, be liable to a fine (multa) not exceeding two million and five hundred thousand euro (€2,500,000), or to imprisonment for a period not exceeding eighteen years, or to both such fine and imprisonment. Assistance Requested 143 000144 By means of this supplementary letter of request, the Inquiring Magistrate respectfully requests the competent authorities of the Republic of Panama to take the following investigative actions: To hear as witness Jaqueline Alexander, bearer of the Panamanian identity card with number 8-729-1090, with the aim of: i. ~ confirming or otherwise the factthatshe wrote and signed the original documents shown in copy in Annex 'Doc. 1'; ~ confirming or otherwise the contents of the said Annex 'Doc. 1' and if possible to provide any supporting documentation to this effect; ~ confirming whether, and in which capacity, in August 2015 she could act and sign both on behalf of Alia tor S.A. and Dubro Limited S.A.; ~ confirming or otherwise whether Ms. Alexander was a director for Du bro Limited SA. and whether she acted in such capacity; ~ confirming or otherwise whether Ms. Alexander signed any other declarations of trust with similar format and wording; ~ to provide a specimen of her signature (for Maltese Law it is necessary to provide a minimum often signatures); to hear as witness a representative of the competent Companies' Regulatory Authority in Panama : ii. ~ ~ with the aim of and with reference to Annex 'Doc. 1' establishing whether the microjacket number for Egrant Inc. is '8079 56S' or '8079 56' and to explain what the letter 'S' is indicative of in light of the fact that the same 'S' does not transpire in the original Egrant Inc incorporation documents; with the aim of confirming or otherwise Annex 'Doc. 3' and the contents thereof; iii. to hear as witness a representative of Mossack Fonseca, having their head office at Mossfon Building, 54th Street, Marbella, Panama, Republic of Panama, with reference to Annex 1, and in light of the fact that the registered address of Egrant Inc mentioned in the two declarations forming Annex 1 is the office of Nexia BT in San Gwann, Malta and not an address in the Republic of Panama, to explain whether it is normal practice for Mossack Fonseca to use addresses other than the company address as indicated in the incorporation documents; iv. To hear as witness Josette Roquebert, Attorney at law within MF Legal Services in order to confirm or otherwise the document marked as Annex 'Doc. 2'; 144 ( n 0001ii5 Uan u v :1 v. To hear as witnesses Edilberto Reyes and Olga Londono to confirm or otherwise the document marked as Annex 'Doc. 4' signed by them on behalf of ATC Administrators Inc. and to confirm or otherwise the contents of the said document as being true; vi. To perform additional ancillary investigative questions/actions, which appear necessary during the execution of this Letter of Request; The competent judicial authorities of the Republic of Panama are respectfully requested to execute this letter ofrequest with urgency and to inform the Maltese Authorities with the dates on which the letter of request will be executed since the undersigned Inquiring Magistrate would like to be present during the execution of the said Letter of Request; In this regard kindly note the following contact details: (' Inquiring Magistrate Dr. Aaron Bugeja: e-mail : aaron.bugeja@gov.mt tel: 00356 2590 2450 Assistant Police Commissioner Ian Abdilla: e-mail : ian-joseph.abdilla@gov.mt tel: 00356 2122 4001 ( That the competent authorities of the Republic of Panama are respectfully requested to put the documents gathered in the execution of this request, as well as any documents seized or photocopies thereof, at the Maltese authorities' disposal as soon as possible. The evidence may be used in any criminal prosecution or other judicial proceedings connected with the above matter. Magistrate Dr. Aaron Bugeja Inquiring Magistrate 145 1 t - ...tl •' '.l: 3· 000146 Index Doc.1 The first two documents, herewith attached and marked as 'AMB 1' are two 'declarations of trust' that are allegedly signed by Jacqueline Alexander as Director of both Dubro Limited S.A. and Aliator SA. Doc.2 The certificate issued by the registered agent of Egrant Inc (MF Legal Services) confirming that the share register is a true and full copy of the original share Register of the Company issued on 9th July 2013, and the c' valid version existing on 19th January, 2017, when the company's dissolution was resolved; Doc.3 The share register copy; Doc.4 The declaration of Edilberto Reyes and Olga Londofio, acting on behalf of ATC Administrators Inc. certifying that ATC Administrators Inc. have always been the sole shareholder of Egrant Inc., a company registered in the Mercantile Section of the Public Registry in Panama on the 8th July 2013 by means of a Public Deed No. 17, 935 issued on 4th July 2013 by the Fifth Notary. That the beneficial interest and ownership of such share was vested in favour of Mr. Brian Tanna and no transfer of beneficial ownership was ever registered from Brian Tanna. That the company Egrant Inc. has been dissolved through a Shareholders Resolution dated 19th January 2017, duly filed at the Panamanian Public Registry at Page 807956 as of 6th April, 2017. 146 (\ 0001·47 UUG1d5 L-informazzjoni ottjenuta tinsab inkluza fil-parti Ii titratta 1-analiZi taxxiehda 1-aktar importanti. B. Ittra rogatorja mibghuta lill-Awtoritajiet tar-Renju tal-Belgju L-ittra rogatrjali maghmula lill-Awtoritajiet Gudizzjarji tar-Renju tal-Belgju kienet tirrigwarda dik il-parti tal-artikolu ta' Daphne Caruana Galizia u Ii kienet tittratta 1-allegazzjoni Ii 1-kumpanija Al Sahra FZCO kienet fuq medda ta' tliet xhur bejn Jannar u Marzu tal-2016 ghamlet hlasijiet miljonarji millkont taghha fil-Bank Pilatus Iii Egrant Inc fil-kont bankarju ta' din ilkumpanija £'Dubai. L-artikolu ta' Caruana Galizia ma kien fih ebda riferiment la ghan-numru tal-kont bankarju Ii allegatament Egrant Inc kellha £'Dubai u anqas almenu 1-isem tal-Bank Ii fih kien hemm dan il-kont bankarju. Kien deher ghalhekk Ii jsir ezercizzju iehor f'tentattiv biex tigi ottjenuta evidenza bil-mezz tal-ittra rogatorja lejn ir-Renju tal-Belgju u 1Emirati Gharab Maghquda. Dan 1-ezercizzju kien intiZ Ii possibilment jolqot zewgt ghasafar b' gebla wahda. L-ewwelnett fl-interess tal-kompletezza ta' din 1-inkjesta billi possibilment jintefa' aktar dawl fuq jekk verament kienux saru t147 OUG146 000148 transazzjonijiet imsemmija fl-artiklu u Ii kienet xehdet dwarhom Maria Efimova. Fid-dawl tal-karenza t'informazzjoni utli disponibbli fl-artiklu firrigward tad-dettaji specifki tal-allegati transazzjonijiet bankarji, biex kemm jista' jkun jigi evitat Ii 1-ittri rogatorji jigu meqjusa bhala sajda ghal informazzjoni, aktar milli mezzi biex informazzjoni tigi kristallizzata f'evidenza, dawn 1-ittri rogatorji kellhom isiru wahda wara 1-ohra dipendenti mir-ri.Zultati Ii setghu jigu migjuba. L-ewwel ittra rogatorja intbaghtet lejn ir-Renju tal-Belgju fejn 1-Awtoritajiet Gudizzjarji ta' dan ir-Renju jigu mitluba sabiex isejhu lil rapprezentant ta' "Society for Worldwide Interbank Financial Telecommunications" (SWIFT) sabiex jixhed dwar jekk verament kienx hemm transazzjonijiet Ii gew allegati minn Maria Efimova u riportati minn Daphne Caruana Galizia. Skont Maria Efimova il-Bank Pilatus kien juza 1-mezz ta' SWIFT sabiex ikun jista' jaghmel il-pagamenti fl-esteru u safejn kienet taf hi il-pagamenti allegati minnha kienu saru bI-iSWIFT. B'hekk jekk SWIFT setghu jaghtu 1-informazzjoni dwar dawn 1-allegati pagamenti, possibilment 1-anqas kien ikun hemm ilhtiega Ii wiehed jipprova jirrikorri lejn ittri rogatorjali fl-Emirati Gharab Maghquda. Ghalhekk bl-ghajnuna tal-Eurojust desk Malti u dak Belgjan sar stharrig preliminari biex jigi analizzat kemm kienet verosimili 1-possibilita Ii tigi 148 (_) ottjenuta 1-informazzjoni mehtiega minghand SWIFT. Ghall-bidu kien hemm rispons pozittiv (kif rapurtat mill-Uffigu tal-Avukat Generali dwar dan). B'hekk saret 1-ittra rogatorjali lejn ir-Renju tal-Belgju li kienet taqra :- Request for Mutual Assistance in Criminal Matters to the Competent judicial Authorities of the Kingdom of Belgium in connection with the Magisterial Inquiry regarding the company Egrant Inc incorporated in Panama and its relevant operations and transactions. Inquiring Magistrate Dr. Aaron Bugeja LL.D., who is presently conducting the abovecaptioned inquiry regarding the Panamanian company 'Egrant Inc' and its relevant operations, respectfully requests assistance from the competent Judicial Authorities in the Kingdom ofBelgium in relation to this same criminal investigation. This letter of request is being made on an urgent basis in view of the sensitive nature of the same inquiry and also in view of the short legal time frame of sixty days in which the Inquiring Magistrate has to conclude the same Inquiry. The Inquiring Magistrate is currently investigating allegations ofa criminal nature made by local media against the Honourable Prime Minister of Malta, Dr. Joseph Muscat and other Politically Exposed Persons. These allegations concern mainly the following facts: ( iv. v. that Mrs. Michelle Muscat, the Prime Minister's wife and hence a 'Politically Exposed Person', is the ultimate beneficial owner of Egrant Inc. It is established that the same Egrant Inc. is a company incorporated in the Republic of Panama with Microjacket number 2421806 of the Public Registry's Mercantile Section; and the back accounts of this same company, Egrant Inc, were in receipt of a considerable sums of money from Al Sahra FZCO, a company belonging to the Leyla Aliyeva, daughter of the President of Azerbaijan (hence another 'Politically Exposed Person'). Local media is claiming that Egrant Inc. belongs to Mrs. Michelle Muscat, the Honourable Prime minister's wife, on the strength of two declarations of trust allegedly provided to Pilatus Bank as a prerequisite for the opening of an account for Egrant Inc. with the same Bank. These declarations of trust allegedly show that the shares in Egrant Inc, a Panamanian company are held by Mossack Fonseca nominees for Mrs. Michelle Muscat. 149 r. n n·1"8 u l1 •! U 000150 With regards to the alleged transactions, it is being claimed that during the months of January, February and March 2016 there were several transactions of around US$100,000 each made twice a week over several weeks in the aforementioned months from the bank accounts of the company Al Sahra FZCO held with Pilatus Bank in Malta to bank accounts held by Egrant Inc in Dubai. Moreover in March 2016, in the same fashion, it is being alleged that there was a single transaction of US$1.017 million from Al Sahra FZCO to Egrant Inc .. These transactions were allegedly all described as 'loan payment'. Preliminary investigations within Pilatus Bank gave rise to serious suspicions that such transactions, if they were ever carried out, might have been executed through other banks, possibly even outside the Maltese Jurisdiction. In this same context, it was also being alleged that two senior government officials, namely the then Minister for Energy (Konrad Mizzi) and the Prime Minister's Chief of Staff (Keith Schembri) were the UBO's of two other sister companies Hearnville Inc. (microjacket number 808074) and Tillgate Inc. (microjacket number 808516) both set up in Panama by Mossack Fonseca in July 2013 through the intermediary services of Maltese Accountants Brian Tonna and Karl Cini of firm Nexia BT. It transpired that Keith Schembri was an account holder with Pilatus Bank. ( In the event that these allegations are proven, in terms of Maltese Law they will constitute the serious crimes of organised crime; corruption and money laundering. The Offences In view of the above the Inquiring Magistrate is investigating this as a case of participation in a criminal organisation, corruption and money laundering in terms of Chapters 9 and 373 of the Laws of Malta. The relevant legal articles are being reproduced hereunder: Organised Crime, Article 83A of Chapter 9 of the Laws of Malta 83A. (1) Any person who (a) promotes, constitutes, organises or finances an organization with a view to commit criminal offences liable to the punishment of imprisonment for a term of four years or more; or 150 ( 000151 (b) knowing or having reasonable cause to suspect the aim or general activity of the organization set up for the purpose mentioned in paragraph (a), actively takes part in the organisation's criminal activities, including but not limited to the provision of information or material means or the recruitment of new members, shall be guilty of an offence and shall liable, on conviction, to the punishment of imprisonment for a term from four to nine years. (2) Any person who belongs to an organisation referred to in subarticle (1) shall for that mere fact be liable to the punishmentofimprisonmentfora term from two to seven years. (3) Where the number of persons in the organisation is ten or more the punishment in the preceding subarticles shall be increased form one to two degrees. (__,, (4) Where the person found guilty of an offence under this title is the director, manager, secretary or other principal officer of a body corporate or is a person having a power of representation of such a body or having an authority to take decisions on behalf of that body or having authority to exercise control within that body and the offence of which that person was found guilty was committed for the benefit, in part or in whole, of that body corporate, the said person shall for the purposes of this title be deemed to be vested with the legal representation of the same body corporate which shall be liable as follows: (a) where the offence of which the person was found guilty is the offence in subarticle (1), to the payment of a fine (multa) of not less than thirty-four thousand and nine hundred and forty euro and sixty cents (34,940.60) and not more than one hundred and sixteen thousand and four hundred and sixty-eight euro and sixty-seven cents (116,468.67); (b) where the offence of which the person was found guilty is the offence in sub article (2), to the payment of a fine (multa) of not less than twenty-three thousand and two hundred and ninety-three euro and seventy-three cents (23,293.73) and not more than sixty-nine thousand and eight hundred and eighty-one euro and twenty cents (69,881.20); (c) where the offence of which the person was found guilty is punishable as provided in su barticle (3) of this article (i) where the offence is that provided in subarticle (1), to the punishment of a fine (multa) of not less than forty-six thousand and five hundred and eighty-seven euro and forty-seven cents (46,587.47) and not more than one million and one hundred and sixtyfour thousand and six hundred and eighty-six euro and seventy cents (1,164,686.70); 151 000152 (ii) where the offence is that provided in subarticle (2), to the punishment of a fine (multa) of not less than thirty-four thousand and nine hundred and forty euro and sixty cents (34,940.60) and not more than one hundred and sixteen thousand and four hundred and sixty-eight euro and sixty-seven cents (116,468.67). (5) The criminal action for an offence against the provisions of this article may be prosecuted in Malta notwithstanding that the organization of persons is based or pursues its criminal activities outside Malta. Corruption, Articles 112, 114, 115, 118, 119 and 120 of Chapter 9 of the Laws of C· j Malta 112. Any officer or person employed in any public administration, or any person employed by or under the Government, whether authorized or not to receive moneys or effects, either by way of salary for his own services, or on account of the Government, or of any public establishment, who shall, under colour of his office, exact that which is not allowed by law, or more than is allowed by law, or before it is due according to law, shall, on conviction, be liable to imprisonment for a term from three months to one year. 114. Where the crimes referred to in the last two preceding articles are accompanied with circumstances which render such crimes liable also to other punishments, the higher punishment shall be applied with an increase of one degree. 115. (1) Any public officer or servant who, in connection with his office or employment, requests, receives or accepts for himself or for any other person, any reward or promise or offer of any reward in money or other valuable consideration or of any other advantage to which he is not entitled, shall, on conviction, be liable to punishment as follows: (a) where the object of the reward, promise or offer, be to induce the officer or servant to do what he is in duty bound to do, the punishment shall be imprisonment for a term from six months to three years; (b) where the object be to induce the officer or servant to forbear from doing what he is in duty bound to do, the punishment shall, for the mere acceptance of the reward, promise or offer, be imprisonment for a term from nine months to five years; (c) where, besides accepting the reward, promise, or offer, the officer or servant actually fails to do what he is in duty bound to do, the punishment shall be imprisonment for a term from one year to eight years. 152 (_/ 00015 3'uuu151 (2) Notwithstanding any other provision of this Code or of any other law, when the offence against the provisions of this article is committed by a person who, at the time when the offence was committed, held the office of Minister, Parliamentary Secretary, Member of the House of Representatives, Mayor or Local Councillor and the offence involved the abuse of such office, the provisions of Title VI of Part III of Book Second of this Code shall not apply to the said person or to any accomplice. 118. (1) Any member of the House of Representatives who requests, receives or accepts, for himself or for any other per son, any reward or promise or offer of any reward in money or other valuable consideration or of any other advantage given or made with the object of influencing him in his conduct as a member of the House shall, on conviction, be liable to imprisonment for a term from one year to eight years. (2) Notwithstanding any other provision of this Code or of any other law the provisions of Title VI of Part III of Book Second of this Code shall not apply to an offence under this article in respect of the said Member of the House of Representatives or any accomplice. 119. The punishment of perpetual general interdiction or perpetual special interdiction, or both, as the case may be, shall be added to the punishments established in the preceding articles of this sub-title when the maximum of such punishments exceeds two years' imprisonment; when the maximum of the said punishments does not exceed two years' imprisonment, then the punishment of temporary general interdiction or temporary special interdiction, or both, as the case may be, shall be added. 120. (1) In the cases referred to in articles 115, 116, 117 and 118, the person who bribes the public officer or servant or the member of the House of Representatives, or the person to whom any of the said articles applies in accordance with any provision under this Code or under any other Jaw, as the case may be, shall be deemed to be an accomplice. ( __I (2) Where the public officer or servant or other person does not commit the crime, the person who attempts to induce such officer or servant or other person to commit the crime shall, on conviction, be liable to imprisonment for a term from six months to three years: Provided that when the crime is that referred to in article 117 (c), the punishment shall not exceed eighteen months imprisonment. (3) Where the member of the House of Representatives does not commit the crime, the person who attempts to induce such member to commit the crime shall, on conviction, be liable to imprisonment for a term from six months to four years. Money Laundering, Articles 2 and 3 of Chapter 373 of the Laws of Malta 153 000152 000154 "money laundering" means - (i) the conversion or transfer of property knowing or suspecting that such property is derived directly or indirectly from, or the proceeds of, criminal activity or from an act or acts of participation in criminal activity, for the purpose of or purposes of concealing or disguising the origin of the property or of assisting any person or persons involved or concerned in criminal activity; (ii) the concealment or disguise of the true nature, source, location, disposition, movement, rights with respect of, in or over, or ownership of property, knowing or suspecting that such property is derived directly or indirectly from criminal activity or from an act or acts of participation in criminal activity; (iii) the acquisition, possession or use of property knowing or suspecting that the same was derived or originated directly or indirectly from criminal activity or from an act or acts of participation in criminal activity; (iv) retention without reasonable excuse of property knowing or suspecting that the same was derived or originated directly or indirectly from criminal activity or from an act or acts of participation in criminal activity; (v) attempting any of the matters or activities defined in the above foregoing subparagraphs (i), (ii), (iii) and (iv) within the meaning of article 41 of the Criminal Code; (vi) acting as an accomplice within the meaning of article 42 of the Criminal Code in respect of any of the matters or activities defined in the above foregoing sub- paragraphs (i), (ii), (iii), (iv) and (v). 3. (1) Any person committing any act of money laundering shall be guilty of an offence and shall, on conviction, be liable to a fine (multa) not exceeding two million and five hundred thousand euro (€2,500,000), or to imprisonment for a period not exceeding eighteen years, or to both such fine and imprisonment. 154 000155 000153 Assistance Requested The Inquiring Magistrate consequently respectfully requests the competent judicial authorities of the Kingdom of Belgium to take the following investigative actions: 1. To hear as witness a representative of S.W.I.F.T. SCRL (having their headquarters at Avenue Adele 1; B-1310 La Hulpe, Belgium) with the aim of providing information and documentation about all transactions carried out using the Swift system between 1st December 2015 and 30th April 2016 by reference to Egrant Inc., Hearnville Inc. and/or Tillgate Inc. appearing as ordering customers, beneficiary customers or any other remittance information originating from any financial institution or financial intermediary anywhere in the world destined to any financial institution or financial intermediary in the United Arab Emirates; or where there is any reference to the same Egrant Inc. Hearnville Inc. and/ or Tillgate Inc. in any swift message; { 2. To perform additional ancillary investigative questions/actions, which appear necessary during the execution of this Letter of Request; The competent judicial authorities of the Kingdom of Belgium are respectfully requested to execute this letter of request with urgency and to inform the Maltese Authorities with the dates on which the letter ofrequestwill be executed since, ifneeded the undersigned Inquiring Magistrate can also be present during the execution of the said Letter of Request; In this regard kindly note the following contact details: Inquiring Magistrate Dr. Aaron Bugeja: aaron.bugeja@gov.mt Police Superintendent Ian Abdilla: ian-joseph.abdilla@gov.mt That the competent authorities of the Kingdom of Belgium are respectfully requested to put the documents gathered in the execution of this request, as well as any documents seized or photocopies thereof, at the Maltese authorities' disposal as soon as possible. The evidence may be used in any criminal prosecution or other judicial proceedings connected with the above matter. 155 000156 Magistrate Dr. Aaron Bugeja Inquiring Magistrate Ghalhekk kien gie wkoll mobilitat il-Eurojust Desk ta' Malta u dak tal-Belgju ghall-fini wkoll tal-ezekuzzjoni ta' din 1-ittra rogatorjali minghajr hafna dewmien, u dan grazzi ghas-servizzi tal-Uffigu tal-Avukat Generali. 11-kweziti principali kienu sabiex rapprezentanti ta' SWIFT jipprovdu informazzjoni u dokumentazzjoni dwar it-transazzjonijiet kollha Ii kienu saru tramite s-sistema SWIFT bejn 1-1 ta' Dicembru 2015 u t-30 t' April 2016 f'isem il-kumpaniji Egrant Inc, Hearnville Inc u Tillgate Inc kull fejn dawn kienu jidhru Ii huma dawk Ii jordnaw hlasijiet, beneficcjarji ta' hlasijiet kif ukoll kull informazzjoni ohra Ii setgha kellhom dwar ammonti ta' flus li dawn il-kumpaniji setghu ircevew u Ii kienu joriginaw minn kwalunkwe istituzzjoni finanzjarja jew intermedjarju finanzjarju madwar id-dinja u li kienu destinati lejn kwalunkwe istituzzjoni finanzjarja jew intermedjarju finanzjarju fl-Emirati Gharab Maghquda; jew kull fejn kien hemm riferenza lejn isem il-kumpanija Egrant Inc, Heanville Inc u/jew Tillgate Inc fi kwalunkwe messagg SWIFT. 156 ( Ir-risposta ghal din 1-ittra rogatorjali kienet giet mghoddija mill-Eurojust Desk Belga Iii dak Malti permezz t'ittra datata 13 ta' Marzu 2018. Din sussegwentement giet depozitata fl-atti tal-inkjesta mill-Avukat Generali u 1-faxxiklu kollu jifforma parti minn din 1-inkjesta. Ir-risposta moghtija minn SWIFT, bl-ilsien Franciz, debitament tradott mill-Interpretu Ufficjali Dr. Anthony Licari kienet tghid is-segwenti: Re: request 6CRI18 addressed to SWIFT Dear Ms Rousseau, We refer to your above mentioned request which we received on the date of 30 th January 2018. ., ( The company "Society for Worldwide Interbank Financial Telecommunications" (SWIFT) is a cooperative company governed by Belgian law and whose head quarters is established in Belgium. SWIFT provides a service of financial communication that is standardised and secured, to its clients, that is financial institutions and companies and on average transmits 25 million messages on each working day. SWIFT is not a financial institution; we do not open or hold accounts, we do not transfer funds and we do not accept funds for transfer. SWIFT is rather a provider of services for financial institutions and companies (only corporations) allowing them to transfer in a secured way confidential and personal messages. The clients of SWIFT may, for example, exchange messages regarding transactions related bank accounts of physical persons, but the latter are clients of financial institutions corresponding, but not of SWIFT. SWIFT is in no way involved in the drafting of contents of messages of its users and has no personal interest in these same messages. 157 .A 000158 Besides, SWIFT has defined detailed procedures and policies re the protection of data and security and this, so as to protect the integrity of its services and data of its clients. Apart from this, due to the very way that its seIVices of communication are conceived, there are inherent limits re the quantity of data that SWIFT messages conserves and re access of SWIFT to this data. More particularly (1) SWIFT archives the messages of its clients for a limited period of time (124 days), after which the messages are irremediably destroyed, and (2) the data of archived messages for this period are stocked in such a format that does not allow one to do research on the basis of their contents. For example, it is not possible to search in the SWIFT messages archived info such as names of beneficiaries or authors, bank account numbers or other details re the financial transaction in question wfihin the SWIFT message. c' For these reasons, we are in the impossibility of replying positively to your request Respectful regards, Patrick Krekels General Advisor Jirrizulta ghalhekk li 1-informazzjoni mitluba mill-inkjesta ma setghetx ( tigi moghtij a minn SWIFT. C. Ittra rogatorja mibghuta lill-Awtoritajiet tal-Emirati Gharab Magli.quda 158 :'\ - 000159 UUG157 In segwitu ghall-ezitu negattiv tal-ittra rogatorja mibghuta lir-Renju talBelgju, gie deci.Z li jsir tentattiv biex 1-informazzjoni tigi ottjenuta bil-mezz ta' ittri rogatorjali lejn I-Emirati Gharab Maghquda Ii I-belt ta' Dubai tifforma parti minnhom. Sadattant il-Forensic Accountants Harbinson Forensics kienu diga gharnlu stharrig minn sorsi bankarji internazzjonali dwar parti millmeritu ta' din it-talba rogatorjali. Kien meqjus mehtieg pero Ii jsir tentattiv r biex certu risposti jinghataw b'mezzi Uffigali, minkejja li kollegi esteri li sar kuntatt maghhom u esperti f'dan il-qasam kienu wissew Ii kien ser ikun difficli li din 1-ittra rogatorja kienet sejra tigi mwiegba kemm minhabba minhabba n-nuqqas ta' dettalji suffigenti disponibbli ghall-inkjesta kif ukoll minhabba certi ligijiet ta' kunfidenzjalita' stretta renjanti fl-Emirati Gharab Maghquda f'materji simili ghal dawk meritu tal-istess ittra. 5 1v1hux mistenni minn Awtoritajiet Gudizzjarji Esteri li jilqghu talba ghal ittra rogatorjali li ma tkunx cara fir-rigward x'informazzjoni trid tigi stabbilita u minghand min jew li tkun aktar ta' natura esplorativa. F' dan il-kaz gew rintraccjati 1-banek ( __, kollha Ii kienu operattivi fl-Emirati Gharab Maghquda mill-Magistrat Inkwirenti u t-talba ghall-informazzjoni minghandhom kellha ssir skont 1Irid jigi mfakkar li 1-allegazzjoni kienet issemmi biss li saru diversi pagamenti mill-kont t' Al Sahra FZCO fil-BankPilatus lejn il-kontt'Egrantincf'DubaibejnJannaru Marzu2016. La 1-isem tal-kumpanijaA1 Sahra FZCO, la 1-kont taghha, la min kien il-Bank t'Egrant Inc £'Dubai, la n-numru tal-kont ta' Egrant Inc £'Dubai, la transazzjonijiet-anke f'isem Sahra FZCO jew Shams Al Sahra FZCO ma nstabu fil-Bank Pilatus b'riferenza gli.al Egrant Inc. Biex tkompli i:i:id id-doi:a ta' diffikulta, 1-anqas Maria Efimova ma kienet C:ara dwar min kien dak il-Bank li kien is-suppost rieevitur tal-pagamenti minn Sahra FZCO lil Egrant Inc £'Dubai dan peress li ma kienetx c':erta dwar 1-isem - semmiet isem ta' bank - Bank of Baroda or Badora ii:da ma kienetx c':erta. B'hekk 1-inkjesta ma kellhiex informazzjoni suffigenti li bihom setgli.et tipproc':edi permezz t'ittra rogatorja mingli.ajr ma tidher li qegli.da tagli.mel sajda ghal sejbien ta' provi minn dik il-gurisdizzjoni li gli.andha 1-fuq minn li.amsin bank kummergali - li gustament mhux 1-gli.an ta' talba rogatorjali normali ali.seb u ara wali.da bli.al din in disamina. 5 159 0UU1~~ 000160 informazzjoni skarna li kienet disponibbli. II-Banek kummercjali misjuba operanti fil-jum li fih kienet qeghda ssir 1-ittra rogatorja u 1-ismijiet ta' dan ilBanek gew mehmuza ma Annex li hija parti minn din 1-ittra rogatorja, li ttest taghha huwa s-segwenti : - Request for Mutual Assistance in Criminal Matters to the Competent Judicial Authorities of the United Arab Emirates in connection with the Magisterial Inquiry regarding the company Egrant Inc incorporated in Panama and its relevant operations and transactions. Inquiring Magistrate Dr. Aaron Bugeja LL.D., who is presently conducting the abovecaptioned inquiry regarding the Panamanian company 'Egrant Inc' and its relevant operations, respectfully requests assistance from the competent Judicial Authorities in the United Arab Emirates in relation to this same criminal investigation. This letter of request is being made on an urgent basis in view of the sensitive nature of the same inquiry and also in view of the short legal time frame of sixty days in which the Inquiring Magistrate has to conclude the same Inquiry. The Inquiring Magistrate is currently investigating allegations of a criminal nature made by local media against the Honourable Prime Minister of Malta, Dr. Joseph Muscat and other Politically Exposed Persons. These allegations concern mainly the following facts: vi. vii. that Mrs. Michelle Muscat, the Prime Minister's wife and hence a 'Politically Exposed Person', is the ultimate beneficial owner of Egrant Inc. It is established that the same Egrant Inc. is a company incorporated in the Republic of Panama with Microjacket number 807956 of the Public Registry's Mercantile Section; and the back accounts of this same company, Egrant Inc, were in receipt of a considerable sums of money from Al Sahra FZCO, a company belonging to the Leyla Aliyeva, daughter of the President of Azerbaijan (hence another 'Politically Exposed Person'). 160 000161 _uu n....+,.......u=--=._.. ;~g ____.v Local media is claiming that Egrant Inc. belongs to Mrs. Michelle Muscat, the Honourable Prime minister's wife, on the strength of two declarations of trust allegedly provided to Pilatus Bank as a prerequisite for the opening of an account for Egrant Inc. with the same Bank. These declarations of trust allegedly show that the shares in Egrant Inc, a Panamanian company are held by Mossack Fonseca nominees for Mrs. Michelle Muscat. With regards to the alleged transactions, it is being claimed that during the months of January, February and March 2016 there were several transactions of around US$100,000 each made twice a week over several weeks in the aforementioned months from the bank accounts of the company Al Sahra FZCO held with Pilatus Bank in Malta to bank accounts held by Egrant Inc in Dubai. Moreover in March 2016, in the same fashion, it is being alleged that there was a single transaction of US$1.017 million from Al Sahra FZCO to Egrant Inc .. These transactions were allegedly all described as 'loan payment'. ( Preliminary investigations within Pilatus Bank gave rise to serious suspicions that such transactions, if they were ever carried out, might have been executed through other banks, possibly even outside the Maltese Jurisdiction. In this same context, it was also being alleged that two senior government officials, namely the then Minister for Energy (Konrad Mizzi) and the Prime Minister's Chief of Staff (Keith Schembri) were the UBO' s of two other sister companies Heam ville Inc. (microjacket number 808074) and Tillgate Inc. (microjacket number 808516) both set up in Panama by Mossack Fonseca in July 2013 through the intermediary services of Maltese Accountants Brian Torma and Karl Cini of firm Nexia BT. It transpired that Keith Schembri was an account holder with Pilatus Bank. In the event that these allegations are proven, in terms of Maltese Law and the United Nations Convention against Transnational Organized Crime and the Protocols thereto (the Palermo Convention) they will constitute the crime of participating in a criminal organisation of at least three people and also the serious crimes of Corruption and Money Laundering, both punishable by more than four years imprisonment in terms of Maltese law. The Offences 161 0001s2 In view of the above the Inquiring Magistrate is investigating this as a case of participation in a criminal organisation, corruption and money laundering in terms of Chapters 9 and 373 of the Laws of Malta. The relevant legal articles are being reproduced hereunder: Organised Crime, Article 83A of Chapter 9 of the Laws of Malta 83A. (1) Any person who (a) promotes, constitutes, organises or finances an organization with a view to commit criminal offences liable to the punishment of imprisonment for a term of four years or more; or (b) knowing or having reasonable cause to suspect the aim or general activity of the organization set up for the purpose mentioned in paragraph (a), actively takes part in the organisation's criminal activities, including but not limited to the provision of information or material means or the recruitment of new members, shall be guilty of an offence and shall liable, on conviction, to the punishment of imprisonment for a term from four to nine years. (2) Any person who belongs to an organisation referred to in subarticle (1) shall for that mere fact be liable to the punishment of imprisonment for a term from two to seven years. (3) Where the number of persons in the organisation is ten or more the punishment in the preceding subarticles shall be increased form one to two degrees. (4) Where the person found guilty of an offence under this title is the director, manager, secretary or other principal officer of a body corporate or is a person having a power of representation of such a body or having an authority to take decisions on behalf of that body or having authority to exercise control within that body and the offence of which that person was found guilty was committed for the benefit, in part or in whole, of that body corporate, the said person shall for the purposes of this title be deemed to be vested with the legal representation of the same body corporate which shall be liable as follows: 162 (' 00016 a 0001s1 (a) where the offence of which the person was found guilty is the offence in subarticle (1), to the payment of a fine (multa) of not less than thirty-four thousand and nine hundred and forty euro and sixty cents (34,940.60) and not more than one hundred and sixteen thousand and four hundred and sixty-eight euro and sixty-seven cents (116,468.67); (b) where the offence of which the person was found guilty is the offence in subarticle (2), to the payment of a fine (multa) of not less than twenty-three thousand and two hundred and ninety-three euro and seventy-three cents (23,293.73) and not more than sixty-nine thousand and eight hundred and eighty-one euro and twenty cents (69,881.20); (c) where the offence of which the person was found guilty is punishable as provided in subarti.cle (3) of this article (i) where the offence is that provided in subarticle (1), to the punishment of a fine (multa) of not less than forty-six thousand and five hundred and eighty-seven euro and forty-seven cents (46,587.47) and not more than one million and one hundred and sixty-four thousand and six hundred and eighty-six euro and seventy cents (1,164,686.70); (ii) where the offence is that provided in subarticle (2), to the punishment of a fine (multa) of not less than thirty-four thousand and nine hundred and forty euro and sixty cents (34,940.60) and not more than one hundred and sixteen thousand and four hundred and sixty-eight euro and sixty-seven cents (116,468.67). (5) The criminal action for an offence against the provisions of this article may be prosecuted in Malta notwithstanding that the organization of persons is based or pursues its criminal activities outside Malta. Corruption, Articles 112, 114, 115, 118, 119 and 120 of Chapter 9 of the Laws of Malta 112. Any officer or person employed in any public administration, or any person employed by or under the Government, whether authorized or not to receive moneys or effects, either by way of salary for his own services, or on account of the 163 Q00162 000164 Government, or of any public establishment, who shall, under colour of his office, exact that which is not allowed by law, or more than is allowed by law, or before it is due according to law, shall, on conviction, be liable to imprisonment for a term from three months to one year. 114. Where the crimes referred to in the last two preceding articles are accompanied with circumstances which render such crimes liable also to other punishments, the higher punishment shall be applied with an increase of one degree. 115. (1) Any public officer or servant who, in connection with his office or employment, requests, receives or accepts for himself or for any other person, any reward or promise or offer of any reward in money or other valuable consideration or of any other advantage to which he is not entitled, shall, on conviction, be liable to punishment as follows: (a) where the object of the reward, promise or offer, be to induce the officer or servant to do what he is in duty bound to do, the punishment shall be imprisonment for a term from six months to three years; (b) where the object be to induce the officer or servant to forbear from doing what he is in duty bound to do, the punishment shall, for the mere acceptance of the reward, promise or offer, be imprisonment for a term from nine months to five years; (c) where, besides accepting the reward, promise, or offer, the officer or servant actually fails to do what he is in duty bound to do, the punishment shall be imprisonment for a term from one year to eight years. (2) Notwithstanding any other provision of this Code or of any other law, when the offence against the provisions of this article is committed by a person who, at the time when the offence was committed, held the office of Minister, Parliamentary Secretary, Member of the House of Representatives, Mayor or Local Councillor and the offence involved the abuse of such office, the provisions of Title V1 of Part III of Book Second of this Code shall not apply to the said person or to any accomplice. 118. (1) Any member of the House of Representatives who requests, receives or accepts, for himself or for any other per son, any reward or promise or offer of any reward in money or other valuable consideration or of any other advantage given or 164 (' 000165 made with the object of influencing him in his conduct as a member of the House shall, on conviction, be liable to imprisonment for a term from one year to eight years. (2) Notwithstanding any other provision of this Code or of any other law the provisions of Title VI of Part III of Book Second of this Code shall not apply to an offence under this article in respect of the said Member of the House of Representatives or any accomplice. 119. The punishment of perpetual general interdiction or perpetual special interdiction, or both, as the case may be, shall be added to the punishments established in the preceding articles of this sub-title when the maximum of such punishments exceeds two years' imprisonment; when the maximum of the said punishments does not exceed two years' imprisonment, then the punishment of temporary general interdiction or temporary special interdiction, or both, as the case may be, shall be added. 120. (1) In the cases referred to in articles 115, 116, 117 and 118, the person who bribes the public officer or servant or the member of the House of Representatives, or the person to whom any of the said articles applies in accordance with any provision under this Code or under any other law, as the case may be, shall be deemed to be an accomplice. (2) Where the public officer or servant or other person does not commit the crime, the person who attempts to induce such officer or servant or other person to commit the crime shall, on conviction, be liable to imprisonment for a term from six months to three years: Provided that when the crime is that referred to in article 117(c), the punishment shall not exceed eighteen months imprisonment. (3) Where the member of the House of Representatives does not commit the crime, the person who attempts to induce such member to commit the crime shall, on conviction, be liable to imprisonment for a term from six months to four years. Money Laundering, Articles 2 and 3 of Chapter 373 of the Laws of Malta "money laundering" means - 165 000166 (i) the conversion or transfer of property knowing or suspecting that such property is derived directly or indirectly from, or the proceeds of, criminal activity or from an act or acts of participation in criminal activity, for the purpose of or purposes of concealing or disguising the origin of the property or of assisting any person or persons involved or concerned in criminal activity; (ii) the concealment or disguise of the true nature, source, location, disposition, movement, rights with respect of, in or over, or ownership of property, knowing or suspecting that such property is derived directly or indirectly from criminal activity or from an act or acts of participation in criminal activity; (iii) the acquisition, possession or use of property knowing or suspecting that the same was derived or originated directly or indirectly from criminal activity or from an act or acts of participation in criminal activity; (iv) retention without reasonable excuse of property knowing or suspecting that the same was derived or originated directly or indirectly from criminal activity or from an act or acts of participation in criminal activity; (v) attempting any of the matters or activities defined in the above foregoing subparagraphs (i), (ii), (iii) and (iv) within the meaning of article 41 of the Criminal Code; (vi) acting as an accomplice within the meaning of article 42 of the Criminal Code in respect of any of the matters or activities defined in the above foregoing subparagraphs (i), (ii), (iii), (iv) and (v). 3. (1) Any person committing any act of money laundering shall be guilty of an offence and shall, on conviction, be liable to a fine (multa) not exceeding two million and five hundred thousand euro (€2,500,000), or to imprisonment for a period not exceeding eighteen years, or to both such fine and imprisonment. 166 000167 uua105 Assistance Requested The Inquiring Magistrate consequently respectfully requests the competent judicial authorities of the United Arab Emirates to take the following investigative actions: 1. To hear as witness a representative of the Banks Listed in Annex" A" with the aim of: a. providing information and docu..111entation about whether Egrant Inc. has a bank account with any one of the said Banks and if positive to provide all the relevant documentation realting to the setting up of the company, including but not limited to who are the ultimate beneficial owners, directors and signatories for this company as well as all documents and statements of account relating to any financial transactions carried out by this company; and b. In particular to testify whether Egrant Inc. or Tillgate Inc. or Heanville Inc. received any monies in any bank account the said three companies, or any one of them, might have with the respective bank, from the companies Al Sahra FZCO, Shams Al Sahra FZCO or Sahra FZCO, duly registered in the Dubai Free Zone Area, between the 1st December 2015 and 30th April 2016, originating from Pilatus Bank Limited, a bank incorporated and licensed as a banking institution in Malta, giving all remittance information, if any; c. To perform additional ancillary investigative questions/actions, which appear necessary during the execution of this Letter of Request; ( The competent judicial authorities of the United Arab Emirates are respectfully requested to execute this letter of request with urgency and to inform the Maltese Authorities with the dates on which the letter of request will be executed since, if needed the undersigned Inquiring Magistrate can also be present during the execution of the said Letter of Request; In this regard kindly note the following contact details: Inquiring Magistrate Dr. Aaron Bugeja: aaron.bugeja@gov.mt Police Assistant Commissioner Ian Abdilla: ian-joseph.abdilla@gov.mt That the competent authorities of the United Arab Emirates are respectfully requested to put the documents gathered in the execution of this request, as well as any 167 OU0166 000168 documents seized or photocopies thereof, at the Maltese authorities' disposal as soon as possible. The evidence may be used in any criminal prosecution or other judicial proceedings connected with the above matter. Magistrate Dr. Aaron Bugeja Inquiring Magistrate 168 000169 Annex A ABN AMRO Bank N.V. Currency House, Level 6, #601 Dubai International Financial Centre Dubai P.O. Box 506507 United Arab Emirates or ABN AMRO Bank N.V., Representative Office, Almas Tower, Unit 15 Jumeirah Lakes Towers, Dubai, PO Box 340586, UAE LGT (Middle East) Limited Unit Office 2 , Level 2, Gate Building, ( Dubai International Financial Centre, Dubai, 506793, United Arab Emirates Abu Dhabi Commercial Bank Trade Center Road, Bur Dubai, Next to ADCB Metro Station, Dubai-DAE Abu Dhabi Islamic Bank Deira, Near City Center, 169 '• ,, .-, ' '") 7 Utl..J.lJ '= '•: : t ;; :_ 000170 Dubai-UAE Al Ahli Bank of Kuwait Abu Baker Al Siddique Rd, Dubai- UAE Al Rafidain Bank Ground Floor, Khalid Al Bahari Building, Al Nass er Street, Al Hosn, (' Abu Dhabi - UAE Banque Misr (Banque du Caire) Khalif a St., Deena Buliding, Abu Dhabi - UAE Bank of Bahrain & Kuwait BSC Baniyas Rd, Dubai-UAE ( National Bank of Bahrain Al Otaiba Tower - Hamdan Bin Mohammed St, Abu Dhabi - UAE Al Ahli Bank of Kuwait Abu Baker Al Siddique Street, Deira, P.O.Box 1719, Dubai - UAE 170 000171 0UU1ti~ Al Hila! Bank Jurneira Beach Road, Urnrn Suqeirn, Dubai- UAE Arab African International Bank Al Mina Rd, Opp. Dubai Customs, Bur Dubai, Dubai-DAE Arab Bank for Investment and Foreign Trade (Al Masraf) Al Masraf Tower, Baniyas Street, Deira, P.0.Box: 5549, Dubai-DAE Arab Bank UAE Al Gurg Tower 3, Baniyas Street, Deira, Dubai - UAE; Or The Galleries, Downtown Jabal Ali, P.O. Box: 126443, Dubai- UAE; Or Sheikh Zayed Road Branch P.O. Box:1650 Dubai, UAE 171 000170 Bank Melli Iran Bank Melli Iran Bldg, P.O. Box: 1894,Baniyas Street, Deira, Dubai, UAE Bank of Baroda Dubai Sheikh Khalif a Bin Sayed, Trade Centre, Dubai-DAE Bank of Sharjah Al Garhoud Street, P.O. Box 27141 Dubai- UAE Or Al F alak Street, Dubai- UAE Or Dubai Media City, P.O. Box 502360 DMC 7 Dubai- UAE Or Dubai Motor City P.O. Box 478316 Dubai- UAE. Bank Saderat Iran Sheikh Sayed, 1 172 000173 ----Dubai- UAE Blom Bank France Prime Tower, Burj Khalifa Street Area, Business Bay, Dubai- UAE Calyon Bank- Credit Agricole Corporate and Investment Bank Tower 2 Sheikh Zayed Rd, Dubai- UAE Al Khaliji France Al Maidan Tower, Al Maktoum Street, Deira, PO Box 4207, Dubai- UAE BNP Paribas Building# 1 ( Mohammed Bin Rashid Boulevard, Dubai- UAE HSBC Bank Middle East Limited Building #5, Emaar Square, Downtown Dubai, Dubai-UAE Citibank NA Global Markets 173 00~172 000174 Building 2, Floor 3&7, Dubai International Financial Centre, Dubai-DAE Commercial Bank International PSC Financial Center Rd, Dubai-DAE ( Commercial Bank of Dubai P.S.C Commercial Bank of Dubai P.S.C. Building Al Ittihad Street, Deira Area 2668, Dubai-DAE Dubai Islamic Bank, Head Office Al Maktoom Road, Dubai-DAE Dubai Bank PJSC PO Box 65555 Dubai- DAE El Nilein Bank Off 3rd Street, Abu Dhabi, DAE Emirates NBD 174 q U!Jg; •u- 1.·i I"'!' .J. (}ft-f)i-7 5 - - - Za'abeel Rd, Near General Post Office, Dubai-DAE Emirates Islamic Bank Atrium Centre, Khalid Bin W alid Road Showroom # 6 & 7, Al Mankool, Bur Dubai Dubai-DAE ( First Gulf Bank The Dubai Mall, Downtown - Dubai - UAE Habib Bank Limited (HBL) Al Zarooni Building, Ground Floor, 27th Al Mussalla St, Naif Road, Deira, - Dubai - UAE ( Habib Bank AG Zurich Sheikh Zayed Road, 4th Interchange, Dubai-DAE Invest Bank Al Maktoum Street, Next to Al Khaleej Palace, 175 000176 Al Rigga, Dubai - UAE Janata Bank Limited la Al Maktoum RdDubai-DAE Lloyds TSB Bank PLC Al W asl Road, Jurneirah 2, ( Jurneirah, Dubai - UAE Mashreq Bank Dubai (Head Office) Al Ghurair Head Office, 6th Floor, Deira, Dubai - UAE National Bank of Abu Dhabi Bank Street, near Burjuman Centre, ( Dubai-UAE National Bank of Fujairah Shop #14, The Curve Bldg., Next to Audi Showroom Sheikh Zayed Road Al Quoz, PO Box 126565, Dubai- UAE 176 National Bank of Oman PO BOX 66106, Dubai-DAE National Bank of Ras Al-Khaimah PO Box 1531, Sultan Business Centre, Dubai- UAE National Bank of Umm Al Quwain, Road off Dubaj - Sharjah Highway, Dubai-DAE Noor Bank PJSC Dubai Mall, Lower Ground Floor, Shaikh Zayed Road, Dubai - UAE Or ( Building 1 Sheikh Zayed Road, 8th Floor Emaar Square, Business Bay Area, 8822 Dubai- UAE Sharj ah Islamic Bank 1 Sheikh Zayed Rd, Dubai-UAE 177 000178 Standard Chartered Bank Unit No.165, Dubai Mall, Lower Ground, Dubai-UAE Union National Bank Building # 33, near Dubai Creek Park, Garhoud, Dubai-UAE ( '> United Arab Bank Mall of the Emirates, Metro Footbridge, Dubai-UAE United Bank Limited Mohamed & Obaid Almulla Building, Murshid Bazaar, Al Kabeer Street, Dubai-UAE Barclays Bank First Floor, Building 6, Emaar Square, Downtown, Sheikh Zayed Road, Dubai-UAE Doha Bank 2 Sheikh Zayed Rd, Dubai-UAE 178 E D & F Man Investments Products Limited P.0.Box No.39085, Dubai, UAE ICICI Bank Limited Business Center Building, Office No 404, 4th Floor, Khalid Bin Al Waleed Road, Bur Dubai, Dubai-UAE ( Korea Exchange Bank P.O.Box: 14535, Dubai-DAE KEB Hana Bank Dubai Branch 2nd Floor Office 202, Block A, Concorde Complex Building, Plot 125-30, Dubai- UAE Standard Bank London Limited P.O. Box: 504904 Dubai-DAE Commercial Bank International PSC Financial Center Rd, Dubai-DAE 179 000180 Union Bancaire Privee, UBP SA Gate Precinct 5, International Financial Center, Dubai, UAE Westdeutsche Landesbank Sheikh Zayed Road, POBox: 30012 Dubai-DAE ( Kif jidher mit-test ta' din 1-ittra rogatorj ali, 1-iskop ta' din 1-ittra kien Ii jigi mismugh rapprezentant tal-Bank indikat fl-Annex "A" ma' din 1-ittra sabiex jaghti informazzjoni u dokumentazzjoni disponibbli ghalihex dwar jekk il-kumpanija Egrant Inc kellhiex kont bankarju mal-bank de quo u f'kai; pozittiv sabiex jipprovdi id-dokumentazzjoni rilevanti kollha dwar din il-kumpanija fosthom 1-istatut tal-kumpanija, min huma 1-UBO, diretturi u firmatarji ta' din il-kumpanija nonche d-dokumenti u rendikonti finanzjarji kollha Ii kellhom x'jaqsmu mat-transazzjonijiet finanzjarji Ii setghu saru minn jew lejn din il-kumpanija. Inoltre b'mod partikolari sabiex jixhed dwar jekk Egrant Inc, Tillgate Inc u Hearnville Inc ircevewx flejjes f'xi kont bankarju Ii dawn il-kumpaniji jew min minnhom setgha kellhom mal-Bank rispettiv u Ii setghu ircevew minghand il-kumpaniji Al Sahra FZCO, Shams Al Sahra FZCO jew Sahra 180 \ FZCO, bejn 1-1 ta' Dicembru 2015 u t-30 t' April 2016 u liema hlasijiet kienu joriginaw mill-Bank Pilatus, billi jipprovdi 1-informazzjoni kollha relattiva ghal dawn il-pagamenti. Sal-gumata ta' meta qieghed jigi redatt dan ii-process verbal ma kienet intbaghtet ebda twegiba ghal din 1-ittra rogatorja mill-Awtoritajiet talEmirati Gharab Maghquda. D. Ir-Repubblika tal-Germanja fil-forma ta' Mandat t'Investigazzjoni Ewropew. Fl-24 ta' Novembru 2017 kien deher 1-artiklu : Nach dem Beben fuq il-gurnal GermaniZ online Suddeutsche Zeitung. Din 1-informazzjoni li I-Federal Crime ( Office GermaniZ (BK.A) kien ottjena mill-Panama Papers setghet tkun utli ghall-inkjesta Egrant u dan peress li huwa importanti li 1-inkjesta tkun f' qaghda Ii jkollha ghad-disposizzjoni taghha kull informazzjoni li tista' tixhet dawl fuq il-meritu ta' din 1-inkjesta. L-iskop ghal dan kien Ii jkun jista' jigi konfermat jekk evidenza stampata u digitali li kienet gie migbura millufficini ta' Nexia BT setghetx tkun imsali.ha minn dan is-sors. B'hekk sar kuntatt mal-Assistent Kummissarju tal-Pulizija Ian Joseph Abdilla li 181 .-. ,., , .-. 0uVlu·0 ! ' ' r c ·- 'LJ 000182 infurmani li kienu saru kuntatti mal-Awtoritajiet Gudizzjarji Germanizi millAvukat Generali u mill-Magistrat Dottor Anthony Vella in konnessjoni malinkjesta magisterjali li qed tistharreg 1-omicidju ta' Daphne Caruana Galizia. Sar tentattiv biex jigi stabbilit kuntatt b'effett immedjat mal-Awtoritajiet GermaniZi sabiex ikun hemm access ghall-din 1-informazzjoni u immedjatament bdew isiru 1-arrangamenti sabiex minn nhar it-Tnejn 27 ta' Novembru 2017 jibda dan il-process. Gara pero li nhar it-28 ta' Novembru 2017 Dr. Simon Busuttil ghamel rikors li permezz tieghu ippremetta: Illi £1-24 ta' November 2017 fis-6.06pm il-gurnal influwenti u awtorevoli tedesk Suddeutsche Zeitung ippublika artiklu dwar il-Panama Papers intitolat "Nach dem Behen" (Wara t-terremot) (hawn anness bhala Dok. A), u fih inghatat 1ahbar Ii 1-Ufficju tal-Prosekutur Federali Germaniz ghadu kemm baghat jew jinsab fil-process Ii jib ghat lill-Pulizija f'Malta kull informazzjoni mill-Panama Papers Ii jikkoncemaw !ill-Malta; Illi f'dan 1-artiklu jinghad Ii 1-Ufficju tal-Prosekutur Federali fi Munich nefaq iktar minn zewg miljun euro biex xtara 1-informazzjoni kollha tal-Panama Papers migjuba mis-servers tad-ditta Mossack Fonseca tal-Panama, u parti minn din 1-informazzjoni tikkoncema lil Malta u persuni Maltin Ii· huma msemmijin fil-Panama Papers; Illi d-ditta Mossack Fonseca kienet rapprezentata fMalta mid-ditta ta' Brian Torma, Nexia BT, liema ditta kienet responsabbli biex twaqqfu u gew registrati fil-Panama kumpaniji sigrieti jumejn biss wara 1-elezzjoni generali tal-2013, wahda ghall-Ministru Konrad Mizzi, 1-ohra ghac-Chief of Staff tal-Prim Ministru, s-Sur Keith Schembri u 1-ohra ghal xi hadd iktar importanti minn 182 (~. dawn it-tnejn peress Ii isem il-benef:iccjarju kien inghata permezz ta' Skype minn Karl Cini ta' Nexia BT lil Mossack Fonseca fil-Panama; Illi matul 1-ahhar xhur is-sidien ta' Mossack Fonseca gew arrestati fil-Panama mill-Pulizija tal-Panama taht investigazzjoni fuq hasil ta' flejjes u korruzzjoni ingenti; ( 1lli din 1-informazzjoni Ii 1-gurnal Tedesk qal Ii intbaghtet jew tinsab f:il-process irnminenti Ii tintbaghat Malta ghand il-Pulizija Maltija tikkoncerna u tikkomprendi kumpaniji proprjeta ta' imwaqqfa, jew imhaddma fuq struzzjonijiet ta' Brian Tanna, Karl Cini, Adrian Dixon (cittadin mill-Panama impjegat ta' Brian Torma £'Malta), is-Sur Keith Schembri (Chief of Staff talUfficju tal-Prim Ministru), il-Ministru 1-0n. Konrad Mizzi, Malcolm Scerri, Pierre Sladden, Adrian Hillman, is-Sinjura Sai Mizzi, Cheng Chen (cittadin Ciniz detentur ta' passaport Ciniz bin-numru G32458221 involut fin-negozjati biex Shanghai Electric akkwistat 33% tal-Enemalta u x-xiri tal-power station ta' Delimara u Ii ghandu kumpanija sigrieta f:il-British Virgin Islands (Torbridge Services Inc) imwaqqfa ghalih minn Brian Torma ft-2013), Andre Micallef, Lorraine Falzon, Mathew Pace (dawn it-tlieta lkoll rapprezentanti ta' MFSP, ditta Ii tipprovdi servizzi finanzjarji), Rita Mizzi, Carmen Mizzi u Emanuel Mizzi minn Haz-Zabbar; l Illi din 1-informazzjoni tinkludi emails, dokumenti PDF, ritratti, Office documents u hafna iktar; 1lli peress Ii din 1-informazzjoni tinsab £'format digitali, ir-riskju Ii kif tasal Malta din 1-informazzjoni tkun manipulata jew imbaghbsa huwa kbir; Illi huwa impellenti Ii 1-Magistrat Inkwirenti jkollu kopja ta' dak kollu Ii 1awtoritajiet Germanizi baghtu jew ser jibghatu lill-Pulizija Maltija originanti mis-servers tal-Mossack Fonseca u biex din il-kopja tigi parti integrali mill-atti tal-Inkjesta de quo; 183 000184 Illi huwa impellenti ghas-serhan il-mohh tal-integrita tal-investigazzjoni mertu ta' din 1-inkjesta u ghar-ricerka tal-verita li 1-Magistrat Inkwirenti jkollu huwa wkoll, apparti 1-Pulizija, taht il-kontroll tieghu u ghad-disposizzjoni tieghu 1informazzjoni kollha, li hija f' amrnonti kbar hafna, u dan mill-iktar fis biex ikun evitat kull tbaghbis jew intralc tal-provi inkluzi f' din 1-informazzjoni u biex jigi evitat kull tkaxkir tas-saqajn jew aghar mill-Pulizija stante r-rifjut tal-Pulizija Maltija li jagixxu fuq rapporti mimlija evidenza, inkluz dokumentarja, talFinancial Intelligence Analysis Unit fl-ahhar xhur fil-konfront ta' Maltin msemmijin hawn fuq, inkluz ufficjali pubblici u politici involuti fkorruzzjoni u hasil ta' flus; (.. Ghaldaqstant 1-esponenti umilment jitlob lil Magistrat Inkwirenti sabiex jordna u jaghti dawk 1-ordnijiet immedjati kollha necessarji u impellenti biex kopja awtentika tal-informazzjoni mill-Panama Papers u mis-servers tal-Mossack Fonseca li 1-Pulizija Maltija irceviet jew hija fil-process li tircievi mill-Ufficju tal-Prosekutur Federali Germaniz tkun ippreservata taht 1-awtorita talMagistrat Inkwirenti u tkun inserita fl-atti tal-Inkjesta Magisterjali, u dan prevja kull talba mill-Magistrat Inkwirenti lill-Uff:icju tal-Prosekutur Federali Germaniz biex dan jipprovdi "checksum 'files" ghal kull digital file li 1awtoritajiet Germanizi baghtu jew jinsabu £ii-process li jibghatu lill-Pulizija £'Malta biex 1-integrita tal-files digitali kollha tkun ippreservata u tkun tista' tkun verifikata f:i.1-mori tal-Inkjesta, u dan dejjem taht kull provvediment iehor li 1-Magistrat Inkwirenti jrid jordna fl-ahjar amministrazzjoni tal-Gustizzja u ghar-ricerka tal-vera verita shiha. In segwitu ghal dan ir-rikors gie mismugh Dr. Simon Busuttil jixhed bilgurament. Fil-frattemp pero bil-ghan li jkun hemm kordinazzjoni ahjar talazzjoni li riedet tittiehed interament mill-Awtoritajiet Gudizzjarji Maltin relattivament ghall-inkjesti li kienu minnhom kondotti sar kuntatt mal-gja Magistrat Dottor Anthony Vella sabiex tigi determinata x'azzjoni kienet 184 000185 ()~ '•'" ,u. ' l.4u·u ,, . . . U·nn lahqet ittiehdet minn naha tieghu fid-dawl ta' dak imsemmi fl-artiklu Nach dem Beben bil-ghan Ii ma jigux duplikati sforzi u spejjez. It-talba ta' Dr. Busuttil kienet taqa' fil-parametri ta' dak Ii kien diga previst li jsir mill-inkjesta qabel il-prezentata tar-rikors tieghu u it-talba ta' Dr. Simon Busuttil giet milqugha. ( Ghall-bidu, sakemm sar kuntatt dirett mal-Prosekutur GermaniZ ilkomunikazzjonijiet preliminari kienu saru bil-mezz taI-email mill-Assistent Kummissarju Ian-Joseph Abdilla Ii nhar 1-1 ta' DiCembru 2017 kiteb lirrapprezentant tal-BKA Bolger Miltenberger biex jinfurmah bl-interess Ii kien hemm minn naha tal-Pulizija Maltija u 1-Magistrati Inkwirenti (Aaron Bugeja - Egrant Inc; Natasha Galea Sciberras - Schembri- Torma - Willerby; Josette Demicoli - Schembri - Hillman - et;) biex jottjenu 1-informazzjoni relattiva ( mill-Panama Papers. Fis-6 ta' DiCembru 2017 gew mghoddija d-dettalji ta' Ralph Riegel, Head of Division, International Criminal Law, European and Multilateral Co-operation in Criminal Matters fil-Federal Ministry for Justice and Consumer Protection tarRepubblika tal-Germanja u Dakinhar stess intbaghtitlu rendikont dettaljat dwar 1-informazzjoni li kienet mehtiega relattivament ghall-inkjesta Egrant 185 ~ (• : l :-~ . .. 1 UU 'J l w--.i 000186 Inc. Kont gejt infurmat li fil-kaz ta' informazzjoni mghoddija mill-BKA lil Magistrat Inkwirenti Dr. Anthony Vella, 1-Awtoritajiet GermaniZi kienu ddecidew li jimxu in bazi ghal informazzjoni spontaneja - li kienet wahda mill-opzjonijiet li kellhom taht il-Konvenzjoni ta' Palermo. Kien mahsub li 1Awtoritajiet GermaniZi setghu jipprocedu fl-inkjesta Egrant Inc in bazi ghallistess prinCipju. Fl-14 ta' Dicembru 2017 intbaghtet risposta minghand 1-Avukat Natalia Spitz li kienet tghid hekk : - IIIl - 9352E -M12 - BS 3356/2017 Dear Mr. Bugeja, Mr. Riegel informed me about your request and forwarded your request dated December 6, 2017. My name is Natalia Spitz and I am the public prosecutor, seconded to the German Federal Office of Justice which is handling with individual cases on the field of mutual legal assistance in criminal matters. So I am responsible for your case. Regarding your request below I would like kindly ask you to notice that Germany has already implemented the Directive regarding the European Investigation Order in criminal matters of 3 April 2014. The Maltese authorities did same as well. In the light of the above the German authorities need your request made according to the Form of the European Investigation Order as you can see in Annex A of the Directive regarding the European Investigation Order in criminal matters of 3 April 2014. I kindly ask you to use this form and to send your request direct to the German public prosecutor office which is responsible for executing of your request. 186 c 000187 Please note that according to German law the public prosecutor office in Wiesbaden would be responsible for executing of your request: Staatsanwaltschaft Wiesbaden Mainzer StrafSe 124 65189 Wiesbaden, GERMANY Phone: 061132610 Fax: 0611 327061600 e-mail: verwaltung@sta-wiesbaden.justiz.hessen.de www.sta-wiesbaden.justiz.hessen.de I hope that this explanations are useful for you. If your have further questions or need any other assistance, please do not hesitate to contact me. Best regards, Natalia Spitz Dan kien ifisser li gnall-din it-talba 1-inkjesta kienet kostretta tipprocedi b'Mandat t'Investigazzjoni Ewropew - 1-ewwel wiehed ta' din ix-xorta li ( kien ser isir £'Malta. Dan il-modus operandi f' dan il-kaz kien differenti minn dak adottat precedentement mill-istess Awtoritajiet fil-kaz tal-inkjesta relattiva gli.all-omiCidju ta' Daphne Caruana Galizia. informazzjoni kienet mehtiega u kienet fil-pussess Stante li din 1tal-Awtoritajiet GermaniZi gie deciZ Ii r-rikjesta procedurali taghha tigi adottata. Ghalhekk sar il-Mandat t'Investigazzjoni Ewropew mingli.ajr aktar dewmien. 187 000188 Fis-27 ta' DiCembru 2017 kiteb lura Ralph Riegel li stqarr li kienu qeghdin jehtiegu li jigi mwettaq il-Mandat t'Investigazzjoni Ewropew which should make it easier for us to handle the request on a firm legal basis. Fit-twegiba mibghuta lilu 1-ghada, gie notat li 1-Magistrat Inkwirenti kien kemxejn sorpriZ b' dan il-pass mehud minnhom in kwantu fl-inkjesta kondotta millMagisrtat Vella 1-Awtoritajiet Germanizi kienu mxew bi procedura aktar semplid u diretta. Izda xorta wahda t-talba tal-Awtoritajiet GermaniZi ghal hrug ta' Mandat t'Investigazzjoni Ewropew giet sodisfatta. Fit-twegiba ( tieghu 1-ghada huwa informa li dan il-modus operandi kien mehtieg ukoll filkaz li din 1-informazzjoni li setghu jaghtu kienet tigi wzata bhala evidenza fil-Qorti. 11-Mandat t'Investigazzjoni Ewropew, li jifforma parti minn din 1-inkjestagie mibghut lill-Awtoritajiet Gudizzjarji GermaniZi wara li gie ffirmat millAvukat Generali Dr. Peter Grech nhar it-12 ta' Jannar 2018. ( It-talba li kienet qeghda ssir kienet sabiex 1-Awtoritajiet Gudizzjarji Maltin ikollhom access ghall-informazzjoni kontenuta fil-Panama Papers cache u checksum files fil-pussess tal-A wtoritajiet kompetenti Germanizi. 11-modalita' tat-tiftix kellha tkun bazata fuq sett ta' keywords u filtri numerid li kienu rilevanti ghal din 1-inkjesta u li lista taghhom giet provduta f' annex Amal- 188 00018 9 uuu1 j ·1 Mandat t'Investigazzjoni Ewropew innifsu. Dan I-annex kien jinkludi ssegwenti Annex A 1. ( ;../ Individuals: - Mus cat Joseph Muscat Michelle Tanti Michelle Muscat Etoille Ella Muscat Soleil Sophie Keith Schembri or Keith Allen Schembri Josette Schembri Vella Konrad Mizzi Liang Mizzi Sai John Dalli Karl Cini Brian Tanna Seyed Ali Sadr Hasheminejad Negarin Sadat Sadrhasheminejad or Negarin Sadr or Negarin. Sadr Hashemi Nejad Arzu Aliyeva Leyla Aliyeva Robert John Baker Farnoush Farsiar Jaqueline Jasine Alexander Parrales or Jaqueline Alexander Giselle Yajaira Ocampo Fonseca Michelle Buttigieg William Buttigieg Maria Efimova Seyed Mohsen Torabi 189 000190 2. Companies: Egrant Inc Tillgate Inc Heamville Inc Dubro Limited SA, Panama Aliator SA, Panama ATC Administrators Inc, Panama Orion Trust Haast Trust New Zealand Rotoura Trust Mossack Fonseca Pilatus Pilatus Bank Sahra Sahra FZCO AlSahra Al Sahra FZCO Shams Al Sahra Shams Al Sahra FZCO BTI Management Limited, Malta BT International Limited NEXIA BT, Malta Dubro Limited SA, Panama Alia tor Limited SA, Panama Buttardi Jewellery Colson Services Limited Colson Exir SMT Pistachio Ranch and Management LLC 3. Key words: 190 ( ( -· 000191 UG01S9 "Non-resident account" relative to Egrant, Heamville, Tillgate; "Declaration of trust"; "Declarations of trust"; "Bank account" relative to Egrant, Heamville, Tillgate; "Bearer shares" relative to Egrant, Heamville, Tillgate "Rabat, Malta" ( 4. Numerical filters: - "USD 1.017 million"; "USD 1,017,000"; II USD 100,000"; "USD 400,000" "8079565" "1610511974,, AnnexB Involved person : 1 Name: Muscat 191 000192 First name: Joseph Sex: Male Nationality : Maltese Identity card number:110274M Date of birth : 22/01/1974 Place of birth : Pieta', Malta Residence: 52, San Pawl Milqi, Burmarrad, San Pawl il-Bali.ar, Malta Languages spoken : Maltese, English, Italian ( Involved person : 2 Name: Muscat First name: Michelle nee' Tanti Sex: Female Nationality : Maltese Identity card number:260174M Date of birth : 16/05/1974 Place of birth : Rabat, Malta Residence: 52, San Pawl Milqi, Burmarrad, San Pawl il-Bali.ar, Malta Languages spoken: Maltese, English Even though not being in the main focus of this inquiry, certain facts affecting other PEPs mentioned in the said blogposts are also being investigated. The PEPs in question are : - 192 ( 0fi-0 19 3 Involved person 3 : - Name: Mizzi First name : Ko mad Sex: Male Nationality : Maltese Identity card nurnber:521577M Date of birth : 04/11/1977 Place of birth : Malta Residence: SLM301 l, Malta. (Last known) Flat 4, 46 Avril, Ix-Xatt ta' Tigne', Sliema, Languages spoken : Maltese, English Involved person 4 : - Name: Mizzi-Liang First name: Sai Sex: Female Nationality: Chinese Identity card nurnber:24625A Date of birth : 03/04/1977 Place of birth : China Residence: (Last known) Flat 4, 46 Avril, Ix-Xatt ta' Tigne', Sliema, SLM301 l, Malta. Languages spoken : Chinese, English 193 n 1 -·tl vJ ul ~ 1 000194 Involved person 5: - Name: Schembri First name: Keith (Keith-Allen) Sex: Male Nationality : Maltese Identity card number:331975M Date of birth : 26/07/1975 Place of birth : Malta Residence: Villa Abelia, Santa Marija Gardens, Unit C4, Triq ('· iZ-Zebbug, Mellieha. Languages spoken : Maltese, English Involved person 6 : - Name: Schembri-Vella First name: Josette Sex: Female Nationality : Maltese (' Identity card number:177876M Date of birth: Place of birth : Malta Residence: Villa Abelia, Santa Marija Gardens, Unit C4, Triq iZ-Zebbug, Mellieha. Languages spoken: Maltese, English 194 000195 UU0193 Involved person 7 : - Name: Dalli First name : John Sex: Male Nationality : Maltese Identity card number:851948M Date of birth : Place of birth : Malta Residence: 1400, Block 14, Portomaso, St. Julians, PTMOl Languages spoken : Maltese, English Secondary investigation Involved person 8 : - Name: Buttigieg First name: Michelle Sex: Female Nationality : Maltese Social Security no.: 068-88-4337 Date of birth : Place of birth : Malta Residence: 402 East 74th Street, #lE, New York, NY10021, United States of America. 195 UUU194 000196 Languages spoken : Maltese, English (Additional information) - telephone number 001-212-737-3944; cell 001-646-309-8398; email buttigieg_michelle@hotmail.com. Ms. Buttigieg has a business enterprise called "Buttardi". The business address of Buttardi is 334 East 78 Street, New York, NY10021, United States of America. The Employer ID number is 20-5107989. Involved person 8 : Name: Sadrhasheminejad or Sadr Hasheminejad First name: Negarin or Negarin Sadat Sex: Female Nationality : Passport no.: RE011834 Date of birth: Place of birth : Residence: 7117 Natelli Woods LN, 20817 Bethesda, Maryland, United States of America Languages spoken : English Additional info : His father is Mohammad Sadr Hasheminejad, who is, or used to be chairman of the Eghtesad Novin Bank in Tehran, Iran. Legal persons involved Legal Persons involved : 1 196 000197 Name: Egrant Inc. Marbella, 54th East Street #3A, City of Panama, Registered seat: Republic of Panama, incorporated on the 9th July 2013 and dissolved on the 19th January 2017. Registration number: Microjacket number 2421806 of the Public Registry's Mercantile Section. Address (Agent): MF Legal Services, Mossfon Building, 2nd Floor, East Street, P.O. Box 0832-0886 W.T.C., Republic of Panama. Legal Persons involved : 2 Name: Tillgate Inc. Registered seat : Marbella, 54th East Street #3A, City of Panama, Republic of Panama, incorporated on the 9th July 2013. Registration number: Microjacket number 808516 of the Public Registry's Mercantile Section. Address (Agent): MF Legal Services, Mossfon Building, 2nd Floor, East Street, P.O. Box 0832-0886 W.T.C., Republic of Panama. Linked entity HAAST Trust created by means of a declaration of trust dated 22nd July 2015. The Trustee is Orion Trust (New Zealand) Limited, a company having its registered office at Bentleys Chartered Accountants, 13th Floor, DLA Piper Tower, 205, Queen Street, Auckland 1010, New Zealand. Legal Persons involved : 3 Name: Hearnville Inc. Registered seat : Marbella, 54th East Street #3A, City of Panama, Republic of Panama, incorporated on the 4th July 197 000198 2013. Registration number: Microjacket number 808074 of the Public Registry's Mercantile Section. Address (Agent): MF Legal Services, Mossfon Building, 2nd Floor, East Street, P.O. Box 0832-0886 W.T.C., Republic of Panama. Linked entity Rotorua Trust created by means of a declaration of trust dated 22nd July 2015. The Trustee is Orion Trust (New Zealand) Limited, a company having its registered office at Bentleys Chartered Accountants, 13th Floor, DLA Piper Tower, 205, Queen Street, Auckland 1010, New Zealand. (°" Annex C The facts giving rise for the issue of the EIO The Maltese Inquiring Magistrate is currently investigating allegations of a criminal nahrre made by local media, principally by the recently murdered Maltese journalist Daphne Caruana Galizia against the Prime Minister of Malta, Dr. Joseph Muscat and other Politically Exposed Persons (hereinafter for ease of reference this is being referred to as the "Egrant Investigation"). Dr. Muscat himself had lodged a request for this investigation following publication of these allegations. Dr. Muscat is claiming that these allegations are totally unfounded. 198 c' 000199 The principal allegations originating from two blogposts published on the 20th April 2017 entitled: (a) "US$1.017 million in single transaction from Azerbaijan-owned company to Egrant Inc." published at 4:41pm; (b) "Declarations of trust in Pilatus Bank safe: Egrant Inc shares held for Michelle Muscat" published at 19:59, namely that - 1. that Mrs. Michelle Muscat, the Prime Minister's wife and hence a 'Politically Exposed Person', is the ultimate beneficial owner of Egrant Inc., which is a company incorporated in the Republic of Panama; and IL the back accounts of this same company, Egrant Inc., were in receipt of considerable sums of money from Al Sahra FZCO, a company belonging to Leyla Aliyeva, daughter of the President of Azerbaijan (hence another 'Politically Exposed Person'). ( Ms. Galizia claimed that Egrant Inc. belongs to Mrs. Michelle Muscat, the Prime Minister's wife, on the strength of two declarations of trust allegedly provided to Pilatus Bank as a prerequisite for the opening of an account for Egrant Inc. with the same Bank These declarations of trust allegedly show that the shares in Egrant Inc., a Panamanian company are held by Mossack Fonseca as nominees for Mrs. Michelle Muscat. This inquiry is also investigating the existence and authenticity of these documents. 199 000200 Ms Galizia claimed that during the months of January, February and March 2016 there were several financial transfers of around US$100,000 each made twice a week over several weeks in the aforementioned months from the bank accounts of the company Al Sahra FZCO held with Pilatus Bank in Malta to bank accounts held by Egrant Inc. in Dubai. Moreover in March 2016, in the same fashion, it is being alleged that there was a single transaction of US$1.017 million from Al Sahra FZCO to Egrant Inc .. These transactions were allegedly all described as 'loan payment'. Apart from these principal allegations that the Inquiring Magistrate was tasked to investigate, during the course of this inquiry, another blog post was posted by Galizia wherein certain serious allegations were made and that required verification. In this blogpost published on the 21st April 2017 at 00:04 entitled "US$400,000 "loan payment" to Michelle Muscat jewellery business partner from sister of Pilatus Bank owner", Galizia claimed that Mrs. Michelle Muscat, has a friend called Michelle Buttigieg, who in 2014, was appointed "Malta's tourism representative". Buttardi is a costume jewellery business that Ms. Buttigieg set up in 2003. Ms. Michelle Muscat, nee Tanti is still mentioned on the company website as the contact person for the European market. Galizia alleged that in March 2016 Ms. Buttigieg received US$400,000 from a certain Negarin Sadrhasheminejad (or Negarin Sadr Hasheminejad, who is also known by the shorter form of Negarin Sadr or a longer form as Negarin Sadat Sadr Hasheminejad). The latter has a fashion business called "Negarin London". "Negarin London" has a website wherein it is stated that the brand 200 (\ 000201 UUU199 has been established by Negarin Sadr in 2011. Negarin Sadr has a brother named Seyed Ali Sadr Hasheminejad, 36, who is the chairman and allegedly the ultimate beneficial owner of a bank registered in Malta called "Pilatus Bank", headquartered in Whitehall Mansions at Ta' Xbiex. The blogger stated that Seyed Ali Sadr Hasheminejad is Iranian, but has four passports issued to him by St Kitts & Nevis. His father is Mohammad Sadr Hasheminejad, who is, or used to be chairman of the Eghtesad Novin Bank in Tehran, Iran. The blogger also alleged that in March 2016 Pilatus Bank had received urgent instructions in order to open an account for Negarin Sadr. These instructions came late in the evening, but bank officials were instructed that this transaction could not wait until the next day. The account was immediately opened and according to the blogger a loan of US$1 million were granted there and then to Negarin Sadr for her fashion business. However then another instruction was received that is as soon as the loan was processed, approximately US$400,000 -were to be paid out from Negarin Sadr's loan account to a bank account held by "a Maltese woman who lives in New York and has a jewellery business called Buttardi". This woman, referred to by this blogger is Michelle Buttigieg. The Inquiring Magistrate heard Michelle Buttigieg, on oath who stated that she does not know Negarin Sadr and she has never ever conducted any business with her or received any monies from her. She completely rejected the claims made by the blogger. However the blogger claimed that this story was related 201 A 000202 to her by an ex-employee of Pilatus Bank. This ex-employee of Pilatus Bank testified in the records of the investigation and confirmed the story mentioned by the blogger in her blog post. In the course of the inquiry it transpired that it was true that Negarin Sadr took out a loan from Pilatus Bank. However various important details relating to this loan were different from the ones mentioned in the blog post. The Bank's records show that N egarin Sadr's bank account was opened on the 2nd February 2016. On the 3rd February 2016 Pilatus bank provided Negarin Sadr with a loan of US$ l.5 million (and not US$1 million as claimed by the blogger) for the purchase of 12.375% interest in "SMT Pistacho Ranch and Management LLC". The inquiry received information showing that as at 1st June 2015, the shareholder structure of "SMT Pistacho Ranch and Management LLC" was already as follows: Seyed Mohsen Torabi: 50.50% Hanza LLC (Pegah Sadrhasheminejad): 12.375% Altitude Capital LLC: 24.750% Negarin Sadrhasheminejad: 12.375% The investigation establised that this loan that was taken by Negarin Sadr from Pilatus Bank for the amount of US$1.5 million were remitted directly and in whole to Seyed Mohsen Torabi through correspondent bank called "Bank of Valletta plc" to Torabi's bank being "Wells Fargo Bank, N.A. WFBIUS6S:XXX, 202 c' 000203 uua20 1 San Francisco, CA, United States of America, bank account number 3675175735. Banking records show that the purpose for this remittance was the "purchase of 12.375pct interest in SMT Pistachio Ranch and Management LLC". These allegations have to be analysed further, because if proven, both the principal as well as the secondary allegations will constitute the crime of participating in a criminal organisation of at least three people and also the serious crimes of Corruption and Money Laundering, both punishable by more than four years imprisonment in terms of Maltese law. The focus of the "Egrant Inc." Inquiry is on Dr. Joseph Muscat and his wife Ms. Michelle Muscat nee Tanti and the alleged ultimate beneficial ownership of shares in Egrant Inc. held for Ms. Michelle Muscat by Mossack Fonseca nominees as well as the alleged transfers of monies as detailed above. Dawn id-dettalji kollha gew maqbula wkoll mal-Forensic Accountants. Dan il-Mandat t' Arrest Ewropew gie mwassal mid-Desk Malti tal-Eurojust liddesk GermaniZ (Prosecution) sabiex jigi mghoddi lill-Prosekutur ta' Wiesbaden. Minn dakinhar il-quddiem, ghajr hlief ghall-komunikazzjoni minn Ralph Riegel, il-kumplament tal-komunikazzjonijiet tal-Prosekutur ta' Wiesbaden ma din 1-inkjesta, minn naha GermaniZa, saru bil-GermaniZ biss. 203 000204 Fil-frattemp fuq talba tal-Awtoritajiet GermaniZi il-Mandat gie wkoll tradott ghall-ilsien GermaniZ. Fit-8 ta' Marzu 2018 giet riCevuta informazzjoni permezz ta' email millProsekutur Tanja Altmann li, tradotta ghall-ilsien IngliZ, kienet tghid hekk:- Dear Mr Bugeja, Within the framework of checking the recognition and execution of the EIO dated 12.01.2018 there are some points which I still need to clarify. For the time being only a partial recognition is possible. We know that there was a meeting of Federal Criminal Police Office Wiesbaden, already on the 29.11.2017, with a judicial representative of the Maltese authorities and a leading investigator in the murder case of the journalist Galizia, in the course of which data contents from the database of the so-called Panama Papers were handed over by a representative of the Federal Ministry for Justice and Consumer Protection. Part of the data requested in the EIO is identical with the ones contained on the data carrier, so it seems that an approval for using them for judicial purposes is in so far sufficient from our side, unless your authority does not have in hand the data carrier already handed over, since, as far as we know here, there are said to be several investigative procedures by the Maltese authorities in connection with the Panama Papers. The key words to be searched contained in the appendix of the EIO are only covered in part by the described circumstances, which might be criminally 204 000205 relevant. Some of the listed persons and companies do however have no base in Appendix C, so we cannot assess, for the time being, whether and in how far these persons or companies might be involved in a criminally relevant manner. The content of the EIO in so far does not contain the required description of the criminal offence. Further information is missing regarding the following persons or companies: -Keith Schembri -Josette Schembri Vella - Konrad Mizzi -Liang Mizzi Sai - John Dalli - Robert John Baker -Famoush Farsiar -Jaqueline Jasine Alexander Parrales or Jaqueline Alexander - Giselle Yajaira Ocampa Fonseca -Tillgate Inc. -Hearnville Inc. - Dubro Limited SA - Aliatro SAlAliator Limited SA ATC Administrators -Orion Trust - Haast Trust - Rotoura Trust - BTI Management -NexiaBT - Colson Services Limited 205 UUU2U4 000206 - Exir - Rabat, Malta -8079565 The search terms Pilatus, Mossack Fonseca, Jewellery are too indefinite for a search. Because of the large data material more concrete details are required in order to allow a more targeted search. Please let us know whether you have in hand the data carrier which was handed over and whether an approval for judiciary use would be sufficient. Regarding the key words listed above please amend and flesh out the EIO, so that this can also be recognized and executed. Din il-lista ta' keywords u numerical filters kienet giet migbura fuq pariri talForensic Accountants. Biss deher li 1-operazzjoni kienet ser tkun aktar komplikata jekk u1i.ud minnhom ma jkunux riveduti u parti mill-fatti kj arifika ta. (' Din I-email giet imwiegba b' email segwenti (fis-13:09) : Dear Madam, many thanks for your e-mail the contents of which were noted. I am also referring this matter the Office of the Attorney General (being the Competent Authority for Judicial Co-operation in criminal matters for Malta) for their comments. 206 However, I would like to make some preliminary observations. First of all I would like to express my gratitude for your help and the fact that you are considering our EIO. My role is that of a judicial investigative authority and I am indeed carrying out an inquiry in terms of the Maltese Criminal Code in relation to certain allegations made by Journalist Galizia in respect of Michelle Muscat, the wife of Dr. Joseph Muscat. I am sending an informal summary of the allegations as well as the provisions of criminal law that could form the basis for an investigation if the allegations made by journalist Caruana Galizia in relation to Michelle Muscat are found to be founded on evidence. Following your request, the summary of these allegations are going to be supplemented formally, but I decided to send them to your Office spontaneously and informally in order for you to be able to take any action you may deem necessary in furtherance to our request for cooperation even at this stage. I understand that certain keywords, like Pilatus, Mossack Fonseca, Jewellery, Rabat, Malta are too vague. These keywords may be left aside and ought not halt the process at this stage. The number 807956,S. is relevant on its own as it is the distinctive micro-jacket number for the company Egrant Inc, attributed to it only in 2014 by the Panama Public Registry after certain regulatory changes made by that Office in 2014. The letter S was not originally attributed to the company's micro-jacket number on its incorporation in July 2013. Hence any reference to this number ending with "S." in the data cache in your possession will give us a clear indication about developments taking place since 2014. It is also true that we did not supply further details to you for Robert John Baker, Famoush Farsiar, Jaqueline Jasine Alexander Parrales or Jaqueline Alexander, Giselle Yajaira Ocampa Fonseca, Dubro Limited S.A., Aliator S.A., ATC Administrators, BTI Management, Nexia BT, Colson Services Limited, 207 n":'··~··u··U uU\J~' 000208 and Exir. I shall try to see what other details can be gathered and supplied. We thought that at this stage a preliminary search could have been sufficient to see if there would have been any hits against any one of these keywords. If positive then we would carry out our assessment accordingly. But I understand that you require more precise details and parameters, which after all is right. In this spirit however, I note that in your list of persons or companies lacking further information you include the names of:a. b. c. d. e. f. Keith Schembri, Josette Schembri Vella, Konrad Mizzi, Sai Mizzi Liang and John Dalli Tillgate Inc. a Hearnville Inc. o· h. Orion Trust i. HaastTrust j. Rotorua Trust. (' Please note that as far as the physical persons are concerned, we have already supplied you their full personal details, including their dates of birth and Maltese Identity card numbers, apart from their addresses etc. As for the companies Tillgate Inc and Hearnville Inc, we have already provided to you all the details of their incorporation in Panama, including the microjacket number as well as their registered addresses and dates of incorporation. We have also provided you with the available details for Orion Trust, Haast Trust and Rotorua Trust too. All this information is contained in Annex B to the EIO. These are the most important persons in our investigation, along with Joseph Muscat, Michelle Muscat and Egrant Inc, (whose details were also likewise 208 (' 000209 Uj!J2G7 supplied to you in Annex B, and in relation to who you requested no further details). In order to avoid any misunderstanding, can you kindly indicate what further details do you require from us in relation to the list of persons or companies that you highlighted as lacking further information in order for us to be able to take immediate action and possibly to supply them to you as soon as possible. Please note that in order to expedite procedures and ease co-operation in this matter, I am prepared to follow this request not only by formal supplementary EIO, but also by visiting your Offices so as to illustrate and explain better to you the focus of our investigation. I undertand that this will also help you with your assessment in relation to our request for co-operation. While I await your kind reply to the above, I once again thank you and send you my best regards, Aaron M. Bugeja Magistrate. (_ Ma din I-email giet inkluza wkoll il-Fact sheet and criminal provisions guide li kienet taqra hekk : - The Inquiring Magistrate is currently investigating allegations of a criminal nature made by local media against the Prime Minister of Malta, Dr. Joseph Muscat and other Politically Exposed Persons. These allegations concern mainly the following facts: 209 000210 i. that Mrs. Michelle Muscat, the Prime Minister's wife and hence a 'Politically Exposed Person', is the ultimate beneficial owner of Egrant Inc. It is established that the same Egrant Inc. is a company incorporated in the Republic of Panama with Microjacket number 2421806 of the Public Registry's Mercantile Section; and ii.the back accounts of this same company, Egrant Inc, were in receipt of a considerable sums of money from Al Sahra FZCO, a company belonging to the Leyla Aliyeva, daughter of the President of Azerbaijan (hence another 'Politically Exposed Person'). Local media is claiming that Egrant Inc. belongs to Mrs. Michelle Muscat, the Honourable Prime minister's wife, on the strength of two declarations of trust allegedly provided to Pilatus Bank as a prerequisite for the opening of an account for Egrant Inc. with the same Bank. These declarations of trust allegedly show that the shares in Egrant Inc, a Panamanian company are held by Mossack Fonseca nominees for Mrs. Michelle Muscat. With regards to the alleged transactions, it is being claimed that during the months of January, February and March 2016 there were several transactions of around US$100,000 each made twice a week over several weeks in the aforementioned months from the bank accounts of the company Al Sahra FZCO held with Pilatus Bank in Malta to bank accounts held by Egrant Inc in Dubai. Moreover in March 2016, in the same fashion, it is being alleged that there was a single transaction of US$1.017 million from Al Sahra FZCO to Egrant Inc.. These transactions were allegedly all described as 'loan payment'. Preliminary investigations within Pilatus Bank gave rise to serious suspicions that such transactions, if they were ever carried out, might have been executed through other banks, possibly even outside the Maltese Jurisdiction. In this same context, it was also being alleged that two senior government officials, namely the then Minister for Energy (Konrad Mizzi) and the Prime Minister's Chief of Staff (Keith Schembri) were the UBO' s of two other sister companies Hearnville Inc. (microjacket number 808074) and Tillgate Inc. (microjacket number 808516) both set up in Panama by Mossack Fonseca in July 2013 through the intermediary services of Maltese Accountants Brian Torma and 210 c' Karl Cini of firm Ne:xia BT. It transpired that Keith Schembri was an account holder with Pilatus Bank. In the event that these allegations are proven, in terms of Maltese Law and the United Nations Convention against Transnational Organized Crime and the Protocols thereto (the Palermo Convention) they will constitute the crime of participating in a criminal organisation of at least three people and also the serious crimes of Corruption and Money Laundering, both punishable by more than four years imprisonment in terms of Maltese law. The Offences In view of the above the Inquiring Magistrate is investigating these allegations which, if founded, could lead to an investigation for participation in a criminal organisation, corruption and money laundering in terms of Chapters 9 and 373 of the Laws of Malta. The relevant legal articles are being reproduced hereunder: Organised Crime, Article 83A of Chapter 9 of the Laws of Malta 83A. (1) Any person who (a) promotes, constitutes, organises or finances an organization with a view to commit criminal offences liable to the punishment of imprisonment for a term of four years or more; or (b) knowing or having reasonable cause to suspect the aim or general activity of the organization set up for the purpose mentioned in paragraph (a), actively takes part in the organisation's criminal activities, including but not limited to the provision of information or material means or the recruitment of new members, shall be guilty of an offence and shall liable, on conviction, to the punishment of imprisonment for a term from four to nine years. 211 Ono;")-lo u ' ·' i N- (2) Any person who belongs to an organisation referred to in sub article (1) shall for that mere fact be liable to the punishment of imprisonment for a term from two to seven years. (3) Where the number of persons in the organisation is ten or more the punishment in the preceding subarticles shall be increased form one to two degrees. (4) Where the person found guilty of an offence under this title is the director, m~ager, secretary or other principal officer of a body corporate or is a person having a power of representation of such a body or having an authority to take decisions on behalf of that body or having authority to exercise control within that body and the offence of which that person was found guilty was committed for the benefit, in part or in whole, of that body corporate, the said person shall for the purposes of this title be deemed to be vested with the legal representation of the same body corporate which shall be liable as follows: (a) where the offence of which the person was found guilty is the offence in subarticle (1), to the payment of a fine (multa) of not less than thirty-four thousand and nine hundred and forty euro and sixty cents (34,940.60) and not more than one hundred and sixteen thousand and four hundred and sixtyeight euro and sixty-seven cents (116,468.67); ( (b) where the offence of which the person was found guilty is the offence in subarticle (2), to the payment of a fine (multa) of not less than twenty-three thousand and two hundred and ninety-three euro and seventy-three cents (23,293.73) and not more than sixty-nine thousand and eight hundred and eighty-one euro and twenty cents (69,881.20); (c) where the offence of which the person was found guilty is punishable as provided in subarticle (3) of this article - 212 000213 uuo211 (i) where the offence is that provided in subarticle (1 ), to the punishment of a fine (multa) of not less than forty-six thousand and five hundred and eightyseven euro and forty-seven cents (46,587.47) and not more than one million and one hundred and sixty-four thousand and six hundred and eighty-six euro and seventy cents (1,164,686.70); (ii) where the offence is that provided in subarticle (2), to the punishment of a fine (multa) of not less than thirty-four thousand and nine hundred and forty euro and sixty cents (34,940.60) and not more than one hundred and sixteen thousand and four hundred and sixty-eight euro and sixty-seven cents (116,468.67). (5) The criminal action for an offence against the provisions of this article may be prosecuted in Malta notwithstanding that the organization of persons is based or pursues its criminal activities outside Malta. Corruption, Articles 112, 114, 115, 118, 119 and 120 of Chapter 9 of the Laws of Malta --.... ( 112. Any officer or person employed in any public administration, or any person employed by or under the Government, whether authorized or not to receive moneys or effects, either by way of salary for his own services, or on account of the Government, or of any public establishment, who shall, under colour of his office, exact that which is not allowed by law, or more than is allowed by law, or before it is due according to law, shall, on conviction, be liable to imprisonment for a term from three months to one year. 114. Where the crimes referred to in the last two preceding articles are accompanied with circumstances which render such crimes liable also to other punishments, the higher punishment shall be applied with an increase of one degree. 213 uoo212 000214 115. (1) Any public officer or servant who, in connection with his office or employment, requests, receives or accepts for himself or for any other person, any reward or promise or offer of any reward in money or other valuable consideration or of any other advantage to which he is not entitled, shall, on conviction, be liable to punishment as follows: (a) where the object of the reward, promise or offer, be to induce the officer or servant to do what he is in duty bound to do, the punishment shall be imprisonment for a term from six months to three years; (b) where the object be to induce the officer or servant to forbear from doing what he is in duty bound to do, the punishment shall, for the mere acceptance of the reward, promise or offer, be imprisonment for a term from nine months to five years; (c) where, besides accepting the reward, promise, or offer, the officer or servant actually fails to do what he is in duty bound to do, the punishment shall be imprisonment for a term from one year to eight years. (2) Notwithstanding any other provision of this Code or of any other law, when the offence against the provisions of this article is committed by a person who, at the time when the offence was committed, held the office of Minister, Parliamentary Secretary, Member of the House of Representatives, Mayor or Local Councillor and the offence involved the abuse of such office, the provisions of Title VI of Part III of Book Second of this Code shall not apply to the said person or to any accomplice. 118. (1) Any member of the House of Representatives who requests, receives or accepts, for himself or for any other per son, any reward or promise or offer of any reward in money or other valuable consideration or of any other advantage given or made with the object of influencing him in his conduct as a member of the House shall, on conviction, be liable to imprisonment for a term from one year to eight years. (2) Notwithstanding any other provision of this Code or of any other law the provisions of Title VI of Part III of Book Second of this Code shall not apply to 214 an offence under this article in respect of the said Member of the House of Representatives or any accomplice. 119. The punishment of perpetual general interdiction or perpetual special interdiction, or both, as the case may be, shall be added to the punishments established in the preceding articles of this sub-title when the maximum of such punishments exceeds two years' imprisonment; when the maximum of the said punishments does not exceed two years' imprisonment, then the punishment of temporary general interdiction or temporary special interdiction, or both, as the case may be, shall be added. 120. (1) In the cases referred to in articles 115, 116, 117 and 118, the person who bribes the public officer or servant or the member of the House of Representatives, or the person to whom any of the said articles applies in accordance with any provision under this Code or under any other law, as the case may be, shall be deemed to be an accomplice. (2) Where the public officer or servant or other person does not commit the crime, the person who attempts to induce such officer or servant or other person to commit the crime shall, on conviction, be liable to imprisonment for a term from six months to three years: Provided that when the crime is that referred to in article 117(c), the punishment shall not exceed eighteen months imprisonment. (3) Where the member of the House of Representatives does not commit the crime, the person who attempts to induce such member to commit the crime shall, on conviction, be liable to imprisonment for a term from six months to four years. Money Laundering, Articles 2 and 3 of Chapter 373 of the Laws of Malta "money laundering" means - 215 000216 (i) the conversiqn or transfer of property knowing or suspecting that such property is derived directly or indirectly from, or the proceeds of, criminal activity or from an act or acts of participation in criminal activity, for the purpose of or purposes of concealing or disguising the origin of the property or of assisting any person or persons involved or concerned in criminal activity; (ii) the concealment or disguise of the true nature, source, location, disposition, movement, rights with respect of, in or over, or ownership of property, knowing or suspecting that such property is derived directly or indirectly from criminal activity or from an act or acts of participation in criminal activity; :'\ ( (iii) the acquisition, possession or use of property knowing or suspecting that the same was derived or originated directly or indirectly from criminal activity or from an act or acts of participation in criminal activity; (iv) retention without reasonable excuse of property knowing or suspecting that the same was derived or originated directly or indirectly from criminal activity or from an act or acts of participation in criminal activity; (v) attempting any of the matters or activities defined in the above foregoing sub-paragraphs (i), (ii), (iii) and (iv) within the meaning of article 41 of the Criminal Code; (vi) acting as an accomplice within the meaning of article 42 of the Criminal Code in respect of any of the matters or activities defined in the above foregoing sub- paragraphs (i), (ii), (iii), (iv) and (v). 3. (1) Any person committing any act of money laundering shall be guilty of an offence and shall, on conviction, be liable to a fine (multa) not exceeding two 216 (' million and five hundred thousand euro (€2,500,000), or to imprisonment for a period not exceeding eighteen years, or to both such fine and imprisonment. Ghalhekk wara din I-email, nhar it-12 ta' Marzu 2018, dik 1-istess email kienet ukoll imwiegba lura bis-segwenti informazzjoni ulterjuri: - Further to your email of the 8th March 2018 at 11:33 and to my reply of the same date at 13:09, you wish to note the following. I can confirm that part of the documents that are relevant to the captioned investigation have been requested to Magistrate Dr. Anthony Vella who is conducting the inquiry in relation to the assassination of Daphne Caruana Galizia and they have been referred to me and were found to be relevant and helpful. However given that the inquiry I have been charged with specifically concentrates on various allegations made by Daphne Caruana Galizia in her various articles relating to Maltese PEP mentioned in the EIO, a more specific search in the database is being requested. Further to the facts mentioned in Annex C to the main EIO, please note that the main allegations being investigated are as follows: i. that Mrs. Michelle Muscat, the Prime Minister's wife and hence a 'Politically Exposed Person' (PEP), is the ultimate beneficial owner (UBO) of Egrant Inc. a company incorporated in the Republic of Panama with Microjacket number 807956 of the Public Registry's Mercantile Section and Document number 2421806;and 11. the bank accounts of this same company, Egrant Inc, were in receipt of considerable sums of money from Al Sahra FZCO, a company belonging to the Leyla Aliyeva, daughter of the President of Azerbaijan (hence another PEP). 217 000216 000218 Daphne Caruana Galizia claimed that Egrant Inc. belongs to Mrs. Michelle Muscat, on the strength of two declarations of trust allegedly provided to Pilatus Bank in Malta as a prerequisite for the opening of an account for Egrant Inc. with the same Bank. These declarations of trust allegedly show that the shares in Egrant Inc. are held by Mossack Fonseca nominees for Mrs. Michelle Muscat. The text of her articles, which form part of the facts that are being investigated, are as follows : - US$1.017 million in single transaction from Azerbaijan-owned company to Egrant Inc In March last year (2016), Al Sahra FZCO- a company incorporated in Dubai's free zone - made a single payment transaction of US$1.017 million to Egrant Inc, a company incorporated in Panama in 2013. The transaction, which was described as a "loan payment", was made from Al Sahra' s account at Pilatus Bank in Malta, to an account which Egrant Inc holds with a bank in Dubai. This was not the only "loan payment" which Egrant Inc received from Al Sahra FZCO, but it was the largest single transaction. Other "loan payments" were of around US$100,000 each and made twice a week over several weeks in January, February and March last year (2016). The bank account opening form for Al Sahra FZCO at Pilatus Bank gives Leyla Aliyeva, daughter of Ilham Aliyev, ruler of Azerbaijan, as the ultimate beneficial owner of the company. Payment instructions for Al Sahra were given by Farnoush Farsian. Egrant Inc also has an account at Pilatus Bank in Malta, but the money was - significant!y- not paid into that account. It was moved out of the country. The transaction was so large and raised so many questions that Pilatus Bank's US correspondent bank (it was a dollar transaction, and at the time the bank had two US correspondent banks) stopped it. After several days of negotiations, it went through. 218 Until the payment was released, an employee at Nexia BT - which made the arrangements to set up Egrant Inc in Panama with Mossack Fonseca in 2013 - rang Pilatus Bank several times a day, every day, to check on progress and to chase it up. This website has the name of the employee, who left Nexia BT for other employment when the Panama Papers scandal broke worldwide the following month, but has not spoken to him. The Nexia BT employee who followed up on this banking transaction is the same one who submitted to Pilatus Bank the bank account opening forms for Egrant Inc and for Tillgate Inc (UBO Keith Schembri) and Hearnville Inc (UBO Konrad Mizzi), which also have accounts at Pilatus Bank in Malta. Like Egrant Inc, the other two companies have accounts at a bank in Dubai, too. Declarations of trust in Pilatus Bank safe: Egrant Inc shares held for Michelle Muscat In the kitchen at the offices of Pilatus Bank in Ta' Xbiex, there is a safe in which certain files are kept, and also particular documents marked for extreme secrecy. The safe used to be in the bank CEO's office, but for some reason was moved to the kitchen. In this safe, documents are held pertaining to Russian clients of the bank, and to Maltese PEPs, including John Dalli, consultant to Prime Minister Muscat, and Keith Schembri, the Prime Minister's chief of staff, both of whom have accounts with the bank in their own personal names. Dalli's account is not used much, but the Prime Minister's chief of staff uses his regularly and his statements show highly suspicious transactions involving people in Azerbaijan. This bank account is separate to the one held in the name of his once-secret Panama company, Tillgate Inc. 219 OJD218 000220 The safe in the kitchen at Pilatus Bank also contains the documents that answer the question which the whole of Malta has been asking this past year: who owns Egrant Inc, the third company Brian Torma set up in Panama, for somebody so important that the name had to be given over Skype, rather than in an email as it was for Konrad Mizzi and Keith Schembri. Those documents in the Pilatus Bank kitchen-safe are declarations of trust which show that shares in Egrant Inc are held by Mossack Fonseca nominees for "Mrs Michelle Muscat". The declarations of trust were provided to the bank by Brian Torma, as a prerequisite for opening an account for Egrant Inc, for which the identity of the ultimate beneficial owner is required. Mrs Muscat's name is also given on another document held in the bank's safe: the account opening form for Egrant Inc. These documents have been s~anned and uploaded to the cloud, for security purposes, by third parties so that they cannot be destroyed by the bank This is the text of the two declarations of trust which were in the kitchen-safe at Pilatus Bank The first Declaration of Trust is issued by a company called DUB RO LIMITED S.A. Dubro Limited S.A. P.O. Box 0832-0886 W.T.C. PANAMA REPUBLIC OF PANAMA DECLARATION OF TRUST The document states that Dubro Limited S.A., in its capacity as subscriber, acknowledges that it holds a share of: 220 EGRANTINC. 807956S of The Penthouse, Suite 2, Capital Business Centre, Entrance C, Triq taz-Zwejt, San Gwann, SGN3000, MALTA and that this share is being held as Nominee of and Trustee for Ms Michelle Muscat nee Tanti; Date of Birth: 16/05/1974; Place of Birth: Rabat, Malta The declaration. of trust is dated 20 August 2015 and is signed by Jaqueline Alexander as director of Dubro Limited S.A. The second Declaration of Trust is issued by a company called ALIA TOR S.A. ALIATORS.A. P.O. Box 0832-0886 W.T.C. PANAMA REPUBLIC OF PANAMA DECLARATION OF TRUST The document states that Aliator S.A., in its capacity as subscriber, acknowledges that it holds a share of: EGRANTINC. 807956S of The Penthouse, Suite 2, Capital Business Centre, Entrance C, Triq taz-Zwejt, San Gwann, SGN3000, MALTA and that this share is being held as Nominee of and Trustee for Ms Michelle Muscat nee Tanti; Date of Birth: 16/05/1974; Place of Birth: Rabat, Malta This declaration. of trust is also dated 20 August 2015 and signed by Jaqueline Alexander as director of Aliator S.A. 221 11')·)0 U, nVv;..i:.r Apart from these blog posts, Ms Galizia published another blog post on the 21st April 2017 that is also being reproduced for ease of reference. US$400,000 "loan payment" to Michelle Muscat jewellery business partner from sister of Pilatus Bank owner Seyed Ali Sadr Hasheminejad, 36, is the chairman and ultimate beneficial owner of Pilatus Bank, which is headquartered in Whitehall Mansions at Ta' Xbiex. He is Iranian, but has four passports issued to him by St Kitts & Nevis. His father is Mohammad Sadr Hasheminejad, who is chairman of the Eghtesad Navin Bank in Tehran, Iran. Seyed Ali Sadr Hasheminejad has a sister, Negarin Sadr Hasheminejad - known by the shorter form of Negarin Sadr - who has a fashion business called Negarin London. Both siblings live between London and the US. In March last year, Pilatus Bank received urgent instructions to open an account for Negarin Sadr, the chairman's sister. It was late in the evening, but bank officials were told that it couldn't wait until the next day. The account had to be opened immediately and a loan of US$1 million granted there and then to Negarin Sadr for her fashion business. ( Then another instruction came in: as soon as the loan was processed, a significant proportion of it - approximately US$400,000 - was to be paid out from Negarin Sadr's loan account to a bank account held by "a Maltese woman who lives in New York and has a jewellery business called Buttardi". The woman in question is Michelle Buttigieg and Buttardi is a costume jewellery business she set up in partnership with Michelle 222 + Muscat (formerly Tanti) in 2003. Mrs Muscat is still in business with her and is listed on the company website as the contact person for the European market. In 2014, Michelle Buttigieg was appointed "Malta's tourism representative" in the United States, on a salaried basis with perks. She has no tourism or related experience, and there was no open call for the post The government has refused to publish her contract. In this same context, it was also being alleged that two senior government officials, namely the then Minister for Energy (Konrad Mizzi) and the Prime Minister's Chief of Staff (Keith Schembri- who holds a personal bank account with Pilatus Bank Limited) were the ultimate beneficial owners of two other companies Hearn.ville Inc. (microjacket number 808074) and Tillgate Inc. (microjacket number 808516) that like Egrant Inc. were also set up in Panama by Mossack Fonseca in July 2013 through the intermediary services of Maltese Accountants Brian Torma and Karl Cini of firm Nexia BT through the firm BTI Management Limited which forms part of the Nexia BT accountancy firm and on the 22nd July 2015 Konrad Mizzi, UBO of Hearnville Inc. set up a New Zealand trust called Rotorua Trust while Keith Schembri, UBO of Tillgate Inc. set up Haast Trust. Both trusts were set up with Orion. Trust (New Zealand) Limited standing as trustee. This can also be confi,rmed in part from some of the data that you have available in the database in your possession. The original micro jacket number of Egrant Inc is 807956. However as can be seen in the text of the declaration of trust published by Daphne Caruana Galizia, the microjacket number mentio.n ed is 8079565. This number is relevant on its own as it is the distinctive micro-jacket number for Egrant Inc, attributed to it only in 2014 by the Panama Public Registry after certain regulatory changes made by that Office in 2014. The letter S was not originally attributed to the company's micro-jacket number on its incorporation on the 4th July 2013 when Egrant Inc was incorporated. Hence any reference to this number ending with"~" in the database in your possession will give us a clear indication about developments taking place since 2014. 223 . I! 0.,. ·) t) U - ...., """"''"" ] t ,. I I J' 000224 At this stage, in order to try to expedite procedures and to avoid any further complications, as much as possible, we are willing to concentrate our request for co-operation in relation to the following : 5. Individuals: - •Muscat Joseph •Muscat Michelle • Tanti Michelle (Michelle Muscat's maiden surname) •Muscat Etoille Ella (daughter of Joseph Muscat and Michelle Muscat) •Muscat Soleil Sophie (daughter of Joseph Muscat and Michelle Muscat) • Keith Schembri or Keith Allen Schembri •Josette Schembri Vella (wife of Keith Schembri) • Konrad Mizzi • Liang Mizzi Sai (wife of Konrad Mizzi) •John Dalli • Negarin Sadat Sadrhasheminejad or Negarin Sadr or Negarin Sadr Hashemi Nejad •Michelle Buttigieg 6. Companies: • Egrant Inc • Tillgate Inc •Hearnville Inc •Orion Trust (New Zealand) Limited • Haast Trust, New Zealand • Rotorua Trust, New Zealand •SahraFZCO •Al Sahra FZCO • Shams Al Sahra FZCO • Buttardi 7. Numeric Filter 11 • c' 8079565" 224 Kindly note that we supplied all pertinent details available to us in Annex B to the original request. I hope that this satisfies your query and that progress can be registered in this case. Thanks and best regards, Aaron M. Bugeja Magistrate In segwitu ghal din 1-ittra gie maqbul Ii biex ma jkunx hernm aktar dewmien fl-ezekuzzjoni ta' dan il-Mandat t'Investigazzjoni Ewropew issir zjara lillProsekutur ta' Wiesbaden. Giet maqbula d-data tat-12 u 13 t' April 2018. Fit-12 t' April 2018 saret laqgha fl-Uffigu tal-B.KA £'Wiesbaden. Prezenti ghal din il-laqgha kien hemm il-Magistrat Inkwirenti flimkien mal-Assistent Kummissarju Ian Joseph Abdilla. Minn naha Germaniza kien hemm il\ ( Prosekutur Tanja Altmann flimkien mad-Dirigent tal-B.KA £'Wiesbaden, nonche 1-Kummissarju tal-Pulizija Frauke Goldschmidt u interpretu millilsien IngliZ ghal dak GermaniZ u vice versa. Hemmhekk wara li saret presentazzjoni dwar il-mod ta' kif kienu hadmu 1-B.KA giet mghoddija extrenal hard disk drive tal-marka WD Elements bis-serial number WXP1A77J4SK4 li fiha kien hemm 1-informazzjoni li 1-B.KA kienu gabru mill- Panama Papers Cache skont il-lista ta' keywords u numerical filters Ii dehru fuq 225 , ;' !1 · ) 'l , Uu v ... "' ·,t •.t '· " ·. / •• lista li qed tigi wkoll annessa flimkien mal-faxxiklu relattiv ghal dan ilMandat t'Investigazzjoni Ewropew iffirmat minni u minn Tanja Altmann nhar it-12 t' April 2018. Minn naha Maltija tieghi ghaddejt lill-Awtoritajiet Gudizzjarji u Polizjeski Germani.Zi informazzjoni kunfidenzjali li kont ghadni kif ircevejt nhar 1-10 t' April 2018 u li kellha x'taqsam ma parti mill-Panama Papers Cache li kienet relattiva ghall-informazzjoni mehuda mis-servers ta' Mossack Fonseca fl2017. Irri.Zulta li din 1-informazzjoni kienet diga disponibbli ghall-dawn 1Awtoritajiet li wkoll ziedu ma dak li kienu ppreparaw billi ghaddew ukoll din 1-informazzjoni li kienet disponibbli ghalihom dwarhom. Sussegwentement, din 1-informazzjoni migbura in segwitu ghal dan ilMandat t'Investigazzjoni Ewropew kienet giet mghoddija lil rapprezentanti ta' ANSEC IA Limited sabiex ikunu jistghu jaghmlu clone ta' din 1informazzjoni biex wara li tigi pprocessata minnhom bhala IT Forensic Experts, wara 1-informazzjoni indexed u £'format li jkun jista' jigi moqri u analizzat tigi mghoddija lil Forensic Accountants Harbinson Forensics ghallanallii taghhom. Fil-fatt ir-rapprezentanti ta' ANSEC IA Limited Rodger Trotter u Jeffrey Nelson gew Malta u fis-26 t' April 2018 hadu din I-external hard drive biex jaghmlu I-clone taghha. L-gli.ada din giet ritornata lura u issa 226 (\ tinsab parti minn dawn 1-atti flimkien mal-faxxiklu relattiv ghall-Mandat t'Investigazzjoni Ewropew de quo. Suggeriment gli.al talba gli.al estensjoni tal-Mandat t'Investigazzjoni Ewropew mill-Awtoritajiet Gudizzjarji Germani.Zi - laptops u hard disk drives allegatament ta' Daphne Caruana Galizia Nhar it-18 ta' Mejju 2018 giet rkevuta email minghand il-Prosekutrki Tanja Alhnann li kienet tghid hekk : - 1190 AR 3276118 Sehr geehrter Herr Bugeja, ich bedanke mich zunachst fur Th.re Mail vom 09.05.2018. Zwischenzeitlich wurde hier weiteres mutmafSliches Beweismaterial iiber eine Anwaltskanzlei in Frankfurt am Main gewonnen, das fur Sie moglicherweise von Relevanz sein kann. Es handelt sich hierbei um die Arbeitslaptops aus dem Nachlass der ermordeten Frau Daphne Caruana Galizia, die an das BK.A iibergeben und dort sichergestellt worden sind. 227 000228 Unter Bezugnahme auf den beigefilgten Vermerk des Bundeskriminalamts Wiesbadens vom 15.05.2018 rege ich ein erganzendes Ersuchen um Ubergabe von Sicherungskopien der sichergestellten Festplatten an, damit Ihnen eine justizielle Auswertung der vorhandenen Daten errnoglicht wird. Sofern Sie Ihre Europaische Ermittlungsanordnung auf diese Sicherungskopien erweitern, konnen wir uns hinsichtlich der Modalitaten der Dbergabe noch verstandigen. r' '- Mit freundlichen Grii.fSen gez. Altmann Staatsanwfiltin gesendet von: c' Anette Rzymski Amtsinspektorin Staatsanwaltschaft Wiesbaden - Verwaltung Mainzer Str.124, 65189 Wiesbaden 228 000229 UUJ 227 Tel.: + 49 (0) 611 I 3261 6069 Fax:+ 49 (0) 611I3270 61710 1190 AR 3276/18 Dear Mr. Bugeja, I thank you first for your mail from 09 .05.2018. In the meantime, further suspected evidence about a law firm in Frankfurt am Main has been obtained that may be relevant to you. These are the work laptops from the estate of the murdered Mrs. Daphne Caruana Galizia, which were handed over to the BK.A and secured there. "\ With reference to the attached note of the Federal Criminal Investigation Office of Wiesbaden from 15.05.2018 I suggest a supplementary request for the transfer of backup copies of the seized hard disks, so that a judicial evaluation of the existing data is possible. ( If you extend your European Investigation Order to these backup copies, we can still agree on the modalities of the transfer. Best regards signed Altmann public prosecutor 229 =u=~·f·) H <¥ •. ·/ f0 • 1..r v,.., ..-i 000230 sent by: Anette Rzymski Amt~;inspektorin Staatsanwaltschaft Wiesbaden - Verwaltung Mainzer Str. 124, 65189 Wies baden Tel.: + 49 (0) 611 I 3261 6069 Fax:+ 49 (O) 611I3270 61710 From: Rechtshilie@sta-wiesbaden.justiz.hessen.de Sent: 18 May 201811:54 To: Bugeja Aaron at Judiciary Subject: Mutual Assistance Correspondence in the Criminal Matters, EEA of the General Attorney's Office dated 12.01.2018 concerning Panama Papers Attachments: Note BKA v. 15.05.2018.pdf 1190 AR 3276/18 Dear Mr Bugeja, First, I would like to thank you for your Email dated 09.05.2018. In the meantime, here in Frankfurt am Main, further suspected evidence was obtained through a law firm that could possibly be of relevance. 230 000?. 31 ~ It is about the work laptops from the estate of the murdered Ms. Daphne Caruana Galizia, that have been handed over to the BK.A and are secured there. With reference to the attached note of the Federal Criminal Police Office Wiesbaden dated 15.052018, I request an additional request for the transfer of backup copies of the secured hard drives, so that they will provide you a judicial evaluation of the existing data. If you extend your European Investigation Order to the backup copies, we can still agree on the modalities of the transfer. Best Regards signed. Altmann Prosecutor sent from Anette Rzymski Office Inspector Public Prosecutor's Office Wiesbaden Administration Mainzer str 124, 65189 Wiesbaden Tel: +49(0) 611/3261 6069 Fax: +49(0) 611/3270 61710 ( Email Correspondence It is not allowed by the Hessian's Courts and Judicial Authorities to lodge a claim, to appeal or lodge an appeal etc. by email. On the website of the Hessian Ministry of Justice (htq.1 ://justizminis terium.hessen. de/service/ electronischer-rech tsver kehr-0) you can enquire about the electronic exchanges and the possibilities to file electronic documents. In the Ordinary Court proceedings, the online reminder is introduced. Furthermore, please use the letter post or - if permitted - Telefax Federal Criminal Police Office BAO Olet I SO 33 Wiesbaden, 231 9 ;_ .\ i \ . j .1 .·u· VJ~~- 000232 15.05.2018 Tgb.-Nr.: SO-E-008/18 Mutual Assistance correspondence in Criminal Matters with the Republic of Malta European Investigation Order of the " Office of the Attorney General " dated 12.01.2018 in connection with the so-called " Panama Papers", Reference Nr. Public Prosecutor's Office Wiesbaden: 1190 AR 3276/18 NOTE On the 17th KW the Frankfurt's Law Firm Feigen Graf contacted BKA and, on behalf of unspecified clientele announced the short-term handover of two work laptops as well as three hard disks from the estate of Ms. Daphne Caruana Galizia. By appointment, the following laptops and Data carriers were taken over and secured by the BKA on the 27.04.2018: Number Amount Description of the objects Remarks 1 1 Aspire 7530-G-754G32Bn, SN LXARGOX01093403AA82525 (Computer Acer) charging cable both hard drive slots empty; optical drive empty; No further data carriers detected in the BIOS 2 1 Aspire ES-772-7980, SIN NXMVBEK037528108A66600 (Computer Acer,) charging cable drive bay empty; optical drive empty; PC does not boot even if the power supply is connected 3 1 Model: HN-M160MBB, S/N: S2SY J9DB602776, P/N: C7132-G12A-A2LKZ (Hard disk, Samsung) 160 GB 4 1 5 1 Model: HM250HI S/N: SI RUJ90Z607041 P/N: 34972-F121-ACOVY (hard disk, Samsung) 250GB Model: WOSOOOLPVX22VOT, WD5/N: WX11A35D4L44, (hard drive, Western Digital) SOOGB 232 (' 000233 Local IT forensics made the following findings: Asservat 2, the Acer Aspire ES-772-7980 with the serial number NXMVBEK0375281 08A66600, left not "boot" even with connected power supply. Asservat 3, the Samsung hard drive with Model: HN-M160MBB, S/N: S2SY J9DB602776, P/N: C7132-G12A-A2LKZ (Hard disk, Samsung) 160 GB has a physical defect. A total of 8192 bytes are unreadable. Of the Rest of the data on the disk, but could be backed up. Miltenberger, EKHK Din I-email giet imwiegba nhar 1-24 ta' Mejju 2018, 17:26, bis-segwenti:- Dear Ms. Altmann, many thanks for your email the contents of which were noted. I did not reply earlier as I am still making a round of consultations with colleagues involved in the Daphne Caruana Galizia murder inquiry and other investigations as well as with local expert witnesses. I shall be in a position to give you a detailed reply, hopefully, by tomorrow. ( However till then, please note that Maltese Law of Criminal Procedure follows the best evidence rule. Therefore it is of utmost importance that these hard disks and computers remain in possession of the BKA for the time being and that they are not delivered back to the persons who handed them over to the BKA or to other third parties, as this could further prejudice local investigations and inquiries. I shall contact you with a more detailed reply soon. Thanks and best regards, Aaron M. Bugeja Magistrate 233 c UUU23"2 00023~ Minhabba li din 1-informazzjoni, jekk verament kienet korretta, kellha implikazzjonijiet importanti u serji fir-rigward tal-inkjesti 1-ohra pendenti, mhux 1-anqas dwar il-qtil ta' Caruana Galizia innifisha, gie infurmat ukoll id-Deputat Kummissarju tal-Pulizija Silvio Valletta, nonche 1-gja Magistrat Dr. Anthony Vella biha. L-ghada, 1-Mamis, 25 ta' Mejju 2018, 17:55, intbaghtet email lil Prosekutur Tanja Altmann fejn gew mistqarra 1-implikazzjonijiet legali li din il-proposta kellha nonche t-talbiet tal-Awtoritajiet Maltin. Dear Ms. Altmann, I thank you once again for your email of the 18th instant and for sharing this information with me in the course of the European Investigation Order currently in execution. I had to take some time to evaluate the situation not only by reference to the inquiry that I am conducting but also by reference to other investigations that are being carried out by the Malta Police as well as inquiries carried out by other Magistrates on various issues that were also the subject matter of the writings of Ms Caruana Galizia as well as the one inquiring the murder of Ms Caruana Galizia herself. Potentially, the documents in your possession may be relevant not only for my inquiry but also, and if not more so, in relation to other pending inquiries by the other Magistrates. From your last letter I understand that more than six months following the murder of Ms Caruana Galizia, two (empty) laptops and three hard drives 234 c"' (one of which was partially damaged) allegedly belonging to the late Ms Daphne Caruana Galizia, ended up in the hands of a firm of Frankfurt Lawyers (from undisclosed sources) who delivered them to the German Federal Police for a short period of time, in the state and condition described by the German Federal Police in their letter that was copied to us. This current situation described above relating to these laptops and hard drives is particularly serious. Despite various efforts that were made by the Malta Police and the Inquiring Magistrate to trace these laptops and hard disks (which resulted only in dead ends), these laptops and hard disks have been left untraced for more than six months and (as it has been reported) nobody, including family members of Ms. Caruana Galizia, claimed to know anything about their whereabouts. This despite the fact that the data contained in the original working laptops and hard drives of Ms Caruana Galizia could have constituted extremely important evidence in the inquiries conducted by the Maltese Magistrates and the Maltese Police, not least in relation to the murder, in Malta, of Ms. Caruana Galizia. This situation may have already prejudiced the probatory value of these documents as it now presents Maltese Judicial Authorities with a plethora of legal problems in relation to admitting these laptops, hard disks and the data contained therein as evidence in criminal proceedings. ( Maltese Law requires proof of an uninterrupted and untainted chain of custody of documents (including computer hardware, software and digital data). In this particular case this may have already been compromised given that there is a six month vacuum that no one can now credibly account for. It will be very difficult, if at all possible, to prove an uninterrupted and untainted chain of custody. Thesequencing of the chain of evidence was compromised as for six whole months as there was no proper identification and collection, analysis, storage, preservation, transportation and presentation of the same to the Inquiring Magistrate. Maltese Law requires clear evidence to establish who obtained the documents, who secured the documents, as well as where and when these documents were obtained and last but not least who had the effective possession and control of these documents. This is not just a formality. In such a scenario, any Defence lawyer worth his salt can easily shoot down at once these documents during the course of a trial by jury. 235 000236 Secondly, Maltese Law requires Inquiring Magistrates to collect, preserve and present evidence to the Public Prosecutor (Attorney General) in order for him to be able to make a thorough assessment whether, on the basis of legally admissible evidence, he can proceed with the exercise of the criminal action. Inquiring Magistrates are not investigators and they are not prosecutors. Without prejudice to the above, in the circumstances of this case "best evidence" (if they can be considered as such) can only be deemed to be the original laptops and hard disks in your possession, and not merely a "backup copy". Third, Maltese Law requires proof of authenticity of documents (including computer hardware, software and digital data). We must be sure that these laptops, hard disks and data really were Ms Caruana Galizia's. This analysis may still partially be carried out through interviews and also technically by Forensic IT Specialists. However it is imperative for the necessary tests and analysis to be carried out by Forensic IT Specialists on the original documents themselves in order for some degree of success to be registered in this field. Moreover, if, for argument sake, all these legal hurdles are overcome, and these documents or data contained therein or any part thereof satisfy the legal requirements above mentioned, then the original documents themselves will still be needed to form part of the record of the proceedings in order for them to be deemed to be an integral part of a criminal prosecution. You appreciate that this is a very delicate and complex scenario that already presents numerous challenges. But in order to reduce any further prejudice to these various investigations and inquiries, for the reasons abovementioned, we kindly request your Offices to hand over to us the actual original laptops and hard disks in your possession rather than "back up copies". Despite the above caveats relating to the probatory value of these documents, at this stage, we are still interested in obtaining the data contained in these documents, at least to be treated as intelligence in the course of the criminal inquiries. After due ascertainment of the data, we can still try to see whether anything from this data can lead the investigators to ascertain facts or obtain evidence from other legal sources. 236 0U/\0 237 In order to facilitate the best use possible in the circumstances and to expedite the process of analysis of these documents as detailed above, I suggest that the UK Forensic IT Specialists (appointed by me during the course of my inquiry) repair to your Offices in order that, together with your Forensic IT Specialists, they make "clones" of the hard drives in your possession. Thus while we request that the originals will be handed over to us, the BK.A will be in a position to retain one of the clones for safe keeping, while the UK Forensic IT Specialists, on our behalf, will be in a position to take possession of the original documents in order for them to make their analyses and assessments on the original documents themselves. Kindly advise if you are in agreement with the above and when this can take place in order for me to be able to make all the necessary arrangements including with the said UK Forensic IT Specialists. Furthermore, as I have advised you earlier, there are other Magisterial Inquiries underway and that may be interested in information retrieved from the documents in your possession as may be relevant to them, and as subject to the caveats mentioned above. If the original documents are handed over to me in the course of my inquiry, I would like to know whether you would find any objection if I share the data contained in the documents received with the other Magistrates conducting inquiries in relation to and following allegations published by Ms Caruana Galizia as well as the Magistrate conducting the inquiry on the murder of Ms. Caruana Galizia. I thank you for your kind attention to the above and request your expedient reply to the same. Best regards, Aaron M. Bugeja, Magistrate 237 u;~n~-·~ vJ;::Ju 000238 Nhar id-29 ta' Mejju 2018, 15:41 intbaghat reminder sabiex din I-email tigi mwiegba kemm jista' jkun malajr. It-twegiba waslet fl-4 ta' Gunju 2018 fl15:39 fejn gie mistqarr : - Sehr geehrter Herr Bugeja, leider ist es aufgrund der Komplexitat und Schwierigkeit der aufgetauchten rechtlichen Probleme nicht moglich, Thnen auf Ihre E-Mail vom 25.05.2018 sehr zeitnah eine Antwort zukommen zu lassen, da hier zunachst eine Priifung stattfinden muss, welche Beweismittel und in welchem Umfang Thnen diese im Rahmen eines Rechtshilfeverfahrens iiberlassen werden konnen. Ihr gro.15es Interesse an einer zeitnahen Erledigung ist mir natiirlich bewusst und die Bedeutung der Beweismittel fi.ir die maltesischen Behorden ebenso, nichtsdestotrotz miissen hier die rechtlichen Grundlagen fi.ir Ihr Ansinnen nach Aushandigung der Originale gepriift werden, das so ohne weiteres nicht erfi.illt werden kann. Da wir aber jede Moglichkeit, die maltesischen Behorden in den dortigen Ermittlungen zu linterstiitzen, nutzen wollen, versuche ich nun, diesen unterschiedlichen Interessen im Rahmen des rechtlich Moglichen gerecht zu werden. Sobald wie moglich werde ich wieder auf Sie zukommen und Ihnen die weitere Vorgehensweise unterbreiten. Mit freundlichen Grii.15en Tanja Altmann (Staatsanwal tin) 238 000239 From: Rechthilie@sta-wiesbaden.justiz.hessen.de Sent: 04 June 2018 15:39 To: Bugeja Aaron at Judiciary Subject: AW: Mutual assistance in Criminal Matters; EEA of the General Attorney's Office dated 12.01.2018 concerning Panama Papers Dear Mr Bugeja, Due to the complexity and difficulty of the arisen legal problems, unfortunately it is not possible to send you a very prompt reply to your Email dated 25.05.2018. For, an examination must first take place over here, on which evidence and to what extent this can be provided to you within the framework of a mutual assistance. Of course, I am aware of your great interest in a prompt conclusion and even the importance of evidence for the Maltese Authorities, nevertheless the legal bases for your request after the handing over of the originals must be examined here, that cannot be fulfilled so easily. ( Since we want to use every possibility, to support the Maltese Authorities in the local investigations, I now try to satisfy these different interests to the extent of legally possible. I will get back to you as soon as possible and I will submit you the further procedure. Best Regards Tanja Altmann (Prosecutor) Fis-6 ta' Gunju 2018 fil-10:55 din I-email giet imwiegba hekk: - 239 000240 Dear Ms Altmann, many thanks for your reply. I appreciate that you have noted the seriousness of the situation we have been facing all along and the delicate and urgent nature of the matters at hand. I explained to you in detail the reasons why the Maltese Magistrates and Police require the original documents. But I also understand that this may require more time for you to process this request. At this stage, time is completely against the Maltese inquiries. While retaining firm our request for the original documents, and our preliminary position in relation to the probatory value of the equipment and data in possession of the BKA, but in order to try to save some time and at least get to know what information there might be on these hard drives that could, after due authentication procedures and assessment possibly serve as information of interest to the Maltese inquiries, please advise whether at this stage you can deliver to us clones of the hard drives in possession of the BK.A. If you agree with this proposal, we would be in a position to see whether and to what extent data on the hard drives, (always subject to the caveats mentioned in my email of the 25th May), might be of interest to the different Maltese inquiries and which aspects each and every one of them might be interested to follow up in more detail possibly from separate sources that could lead to evidence in criminal inquiries. This present request is therefore being made : (a) without renouncing to the first request made on the 24th and 25th May 2018 for the original items of equipment and digital data in possession of the BKA and subject to the various caveats mentioned therein; and (b) to be treated with extreme urgency due to the short time frames involved, especially in order to secure and obtain data and information 240 000241 from other sources that might be subject to strict retention periods etc etc. I have also conferred with my colleague conducting the inquiry in relation to the murder of Ms. Caruana Galizia and he confirmed to me that in his case time is also of the essence. If you agree with this latest request, then please advise me in order to make the necessary arrangements with the inquiry's Forensic IT experts to obtain these clones as soon as possible. I await your esteemed reply. Best regards, Aaron M. Bugeja, Magistrate. Fis-7 ta' Gunju £'11:41 Altmann regghet wiegbet bis-segwenti mod: - Sehr geehrter Herr Bugeja, ( vielen Dank fur Thre E-Mails vom 06.06.2018. Im Hinblick auf die komplizierte Rechtslage mochte ich Thnen vorweg zunachst die hier bestehende Problematik in Bezug auf die beim BKA befindlichen Laptops aus dem N achlass von Frau Daphne Caruana Galizia darlegen: Die Laptops befinden sich aufgrund einer freiwilligen Dbergabe beirn Bundeskriminalamt Wiesbaden und sind nicht Gegenstand eines deutschen Ermittlungsverfahrens. Die hiesige Staatsanwaltschaft hat keine rechtliche 241 U·,~n"'""9 ~J~J·· Grundlage filr eine Beschlagnahrne dieser Laptops als Beweismittel, so dass die hiesige Behorde auch nicht frei dariiber verfiigen kann, da nach wie vor Rechte der Eigentiimer der Laptops bestehen. Solange in Deutschland kein Ermittlungsverfahren gefilhrt wird, im Rahmen \·(I. / - ,-_,!-"-~1 - : ,.,....,,,....,. ., . .'""'i-. . . . . . ii v'..!u;v-:s. A. 000243 Bundeskriminalarnt eine Recherche auf den Laptops durchfuhren kann. Sofern relevante Daten fur die rnaltesischen Errnittlungsverfahren gefunden werden, konnten Ihnen diese wiederurn in Form eines Datentragers i.ibergeben werden. Ich bitte urn Verstandnis, dass eine andere Vorgehensweise hier aufgrund der oben geschilderten Sach- und Rechtslage leider nicht in Betracht kornrnt. Nach Eingang Threr weiteren EEA werde ich hier einen neuen Rechtshilfevorgang einleiten. Mit freundlichen Griillen Tanja Altmann (Staatsanwaltin) From: Rechtshille@sta-,viesbaden.justiz.hessen.de Sent: 07 June 2018 11:40 To: Bugeja Aaron at Judiciary Subject: 1190 AR 3276/18 Dear Mr Bugeja, Thank you very much for your Email dated 06.06.2018. With regard to the complicated legal situation, initially I would like to present beforehand the existing problem in relation to the laptops from the estate of Ms. Daphne Caruana Galizia located at the BKA: The laptops are situated at the Federal Criminal Police Office Wiesbaden on the basis of a voluntary transfer and are not subject of a German Investigation procedure. The local prosecution has no legal basis for a 243 f seizure of these laptops as evidence, therefore the local authority cannot freely dispose of them, as there are still rights of the owners of the laptops. As long as in Germany no investigation procedure is carried out, under which these laptops are seized, we have no authority over these laptops. It is for this reason that no transfer of laptops or hard drives is considered. Since the prosecution Wiesbaden is only involved on the grounds of the EEA of the Maltese Authorities in relation to the Panama Papers, my power cannot even go beyond. As already stated in the former email correspondence, the prosecution Wiesbaden can therefore only make them available on the grounds of a renewed rogatory letter in form of an EEA evidence, that are located in local competence. As well as in your EEA regarding the evaluation of the Panama Papers for the investigation procedures led by you, by providing precise search criteria, I request you to send us another EEA, that allows you a research in the database of the laptops by specifying the exact keywords. In this respect it must also be stated, whether and to what context the Data should be researched, that means which concrete criminal fact gives you reason for the requested researches. Here it would be distinguished between the investigation procedures led by you (Komplex Egrant I Muscat and others) and that of another investigation procedures in connection with the homicide to the detriment of Galizia, proceeded by another Magistrate. Therefore, as it happened in the past, a list with keywords or search words would make sense so that the Federal Criminal Police Office can perform a research on the laptops. If relevant Data are found for the Maltese Investigation procedures, these could be handed over again to you in form of a Data carrier. Please understand that, another procedure here cannot be taken into consideration due to the above depicted legal and factual situation. Upon receipt of another EEA, I will initiate a new legal assistance process. Best Regards Tanja Altmann 244 ----~ (_. 000245 (Prosecutor) Email Correspondence It is not allowed by the Hessian's Courts and Judicial Authorities to lodge a claim, to appeal or lodge an appeal etc. by email. On the website of the Hessian Ministry of Justice (http://justizministerium.hessen.de/service/ elech·onischer-rech tsver kehr-0) you can enquire about the electronic exchanges and the possibilities to file electronic documents. In the Ordinary Court proceedings, the online reminder is introduced. Furthermore, please use the letter post or - if permitted - Telefax ( Din I-email kienet turi li s-sitwazzjoni kienet inbidlet mill-proposta originali maghmula. Ghalhekk 1-ghada, 8 ta' Gunju 2018 intbaghtet email ohra fejn gie spjegat lilha 1-posizzjoni minn naha Maltija: - Dear Ms. Altmann, ( Kindly note that this morning I held a meeting with my other colleagues engaged on various inquiries relating to matters emerging from the Panama Papers revelations on which Ms Caruana Galizia wrote about or was involved, including the Magistrate holding the inquiry into the murder of Ms Caruana Galizia herself, Magistrate Dr. Anthony Vella. Please note that I am taking the freedom to pass on to Dr. Vella the correspondence exchanged so far, given the relevance of this subject to his inquiry, and for him to follow up the matter. I thank you for your latest reply and proposal, the contents of which were noted. I also noted the difference from the original proposal made on the 18th May 2018. 245 000246 From a Maltese Legal perspective, the position in relation to the equipment in possession of the BKA (if really belonging to Ms Caruana Galizia, a Maltese, murdered in Malta) is radically different from that obtaining in relation to the Panama Papers Cache that eventually came in possession of the BKA. It is not possible to put them on the same level and therefore adopt the same modus operandi in relation to the searches to be carried out and in relation to the analysis that will have to be made. Unlike the Panama Papers Cache, Malta has full jurisdiction to investigate the murder of Ms Caruana Galizia, a Maltese, brutally killed in Malta. The Maltese Judicial and Police Authorities had jurisdiction and legal basis to obtain and investigate her personal belongings and work equipment that could provide information and possibly leads as to who could have commissioned her killing. I presume that the position would be similar at German Law too. As I explained to you already in my email of the 25th May 2018, efforts in this sense were carried out but this equipment was not found and it was not handed over to the competent Maltese Judicial or Police Authorities involved. I presume that in a case falling within their jurisdiction German Prosecutors would also require these original documents in order to be able to investigate a murder case. ( You confirm that there is no investigation in Germany that could justify the local German Prosecutor to retain and hold on to the laptops as evidence; and that the local German Judicial Authority cannot freely dispose of them due to laptop owners' rights, and hence the reason why it is not possible for your Offices to deliver the original equipment to the Maltese Authorities. ( I do sincerely appreciate the difficulties that your Office was led into. But with due respect, your latest reply and proposal are particularly serious and disconcerting since they confront Maltese Judicial Authorities with implications that go well beyond the legal or procedural. In my email of the 25th May 2018 I have already explained to you the various legal and procedural reasons why the Maltese Authorities require the original devices and data detailing why this is not just a formality but an essential requirement. 246 Following your reply of the 4t11 June 2018, I understood that you had to follow certain procedures in order to process my request for the delivery of the original devices and data. In my email of the 61h instant, while I retained my original request firm and valid, I felt that it could have been easier for your Office to consider handing over to me "clones" of the hard drives in your possession, pending the determination of my request for the original devices and data. Your latest reply and proposal seems to close the door on this request on the grounds of lack of investigative and jurisdictional basis on the one hand and the rights of the owners of these devices and data (who submitted them on a voluntary basis). But with all due respect, the lack of jurisdictional basis and investigative grounds existed already on the 27th April 2018 when the devices and the data were delivered, and accepted by the German Police, and on the 18th May 2018 when I was first contacted on this matter. I now find it difficult to see how it could have been possible for them to establish legal basis in order : (a) for these IT devices and data to be received and kept by them; (b) for the hardware, software and the data contained therein to be inspected and analysed by local IT Specialists; and now (c) for searches to be made from data contained in these devices when there were no jurisdictional grounds or current investigative procedures in Germany that could justify the action being taken in relation to these devices and data. Please do not get me wrong, as I understand the absurd situation you have been placed in; and I do appreciate that your proposal was meant to be practical. But on the other hand please do realise that I have certain legal constraints and procedural safeguards that I cannot ignore. Accepting your latest proposal would, for all legal intents and purposes mean that the Maltese Magistrates (who are the competent Judicial Authorities having jurisdiction to investigate the murder of Ms Caruana Galizia and other crimes): 247 000248 ·u,·~i·' -11z· ,'fJJ.:.. 0 1. will be deprived of their duty and power to receive the original devices and data for their independent verification, ascertainment, authentication, assessment and analysis despite being independent and impartial European Union Judicial Authorities enjoying jurisdiction and legal basis for these devices and data; 2. despite being competent to investigate fully and independently, they are being obliged to rely on the ascertainment, authentication, assessment and analysis processes by the Agents of another State who does not have jurisdiction neither on the subject matter being investigated nor on the devices and data themselves; 3. instead they are being requested to submit a list of specific keywords and queries in their inquiries to be first assessed by the Authorities of this other State; and 4. submit themselves and their queries to searches made by the Authorities of this other State from documents and data that the competent Judicial Authorities would not have had the possibility to verify, authenticate, assess and ascertain independently in the first place. You will understand that under these circumstances I am forced to decline your latest proposal and feel duty bound to request your Office to reconsider its position mentioned in your letter of the 7th instant. I have to reiterate my requests made on the 25th May 2018 and subsequently on the 61h June 2018. While thanking you for your kind attention, I remain, Respectfully Yours, Aaron M. Bugeja, Magistrate Din I-email giet imwiegba permezz ta' email ohra datata 22 ta' Gunju 2018 taht il-firma ta' Anette Rzymski li pero kienet tikkontjeni u taghmel riferenza 248 UUU249_ . .. -;-,-b-'T Ji:·;""'.";•t.71 ~ ¥~:> ghal ittra datata 21 ta' Gunju 2018 iffirmata minn Dr. Thoma Ii kienet taqra bil-mod segwenti : - Sehr Geehrter Herr Bugeja, iche nehme bezug auf den bisher zwischen ihnen und frau altmann gefuhrten emailverkehr und das hier unter dem o. a. aktenzeichen anhangige rechtshilfeverfahren aufgrund der EEA der maltesischen behorden vom 12.01.2018 im zusammenhang mit den sog. panama papers. frau altmann hat mir den vorgang vorgelegt im Hinblick auf die noch ungeklarte weitere vorgehensweise in Bezug auf die beim BK.A befindlichen laptops aus dem nachlass der emordeten journalistin DCC. wie ihnen bereits mite-mail vom 16.05.2018 und 07.06.2018 mitgeteilt, sind strafpozessuale massnahmen im Hinblick auf die ubergebenen laptops von hiesiger Seite aus bei der bestehenden Rechtslage nicht moglich. eine ubergabe der laptops wurde daher bislang zu Recht abgelehnt. auch ich rege an, eine neue eea einzureichen, aus der Anlass und Hintergrund eines strafrechtlich relevanten Sachverhalts, der zugrunde liegende Tatvorwurf und die erbetenen Rechtshilfehandlungen hervorgehen. Gegebenenfals kame auch eine Erganzung der EEA vom 12.01.2018 in betracht. N ach Eingang der EEA wird hier uber eine Umsetzung der erbetenen massnahmen auf der grundlage der deutschen Strafprozessordnung zeitnah entsschieden werden. inhaltlich wurden ihnen mit e-mail vom 07.06.2018 bereits denkbare massnahmen un terbreitet. 249 O-G G2J8 000250 selbstverstandlich ist es uns, wie in der Vergangenheit auch bereits im Zusammenhang mit den Panama Papers erfolgreich geschehen, ein Anliegen, erbetene Rechtshilfehandlungen vorzunehmen, dies kann allerdings nur unter Beachtung der hiesigen rechtslage geschehen. Wir seher daher dem eingang einer weiteren EEA der maltesischen Behorden entegen. Mit freundlichen Grossen Dr. Thoma. Public Prosecutor Wiesbaden Senior Public Prosecutor Postal Address: Staatsanwalt, Postfach 5569, 650 Reference: 1190 AR3276/18 Mr Aaron M. Bugeja Editor: Altmann, Public Prosecutor Phone Ext: 616016 Fax:7061710 Email: verwaltung@sta-wiesbaden.justiz.hessen.de Date: 21.06.2018 By email: aaron.bugeja@gov.mt Mutual assistance correspondence in criminal matters with the Republic of Malta. European investigation order dated 12.01.2018 in connection with the so-called Panama Papers. Dear Mr Bugeja, 250 I refer to the previous email correspondence between you and public prosecutor Ms. Altmann and the pending legal assistance proceedings, under the above stated reference, due to the EEAof the Maltese Authorities dated 12.01.2018 in connection with the so-called Panama Papers. In view of the laptops from the estate of the murdered journalist Oaphne Caruana Galizia, located at the Federal Criminal Police office, public prosecutor Ms. Altmann submitted me the file with regard to the still unclarified procedure. As already communicated to you by email dated 16.05.2018 and 07.06.2018, with regard to the handed-over laptops, criminal procedure measures in the existing legal situation are not possible from the local side. Therefore, a handing-over of the laptops was rightly rejected. I also suggest you to submit a new EEA based upon the reason and background of a criminally relevant fact, the underlying criminal charge and the requested legal assistance. If necessary, a supplement of the EEAfrom 12.01.2018 would also be considered. Upon receipt of the EEA, decisions will be taken on a promptly implementation of the requested measures on the basis of the German criminal procedure code. In view of content, possible measures were already submitted to you by email dated 07.06.2018. Of course, as it has already happened in the past, it is a matter for us of requesting successfully legal assistance in connection with the Panama Papers. However, this can only be done in compliance with the local legal situation. Therefore, we look forward to the receipt of another EEAof the Maltese Authorities. Best Regards, Dr. Thoma 251 000252 Dakinhar stess intbaghatet email lil Anette Rzymski fejn giet infurmata bissegwenti: Dear Madam, Many thanks for your e-mail the contents of which were noted. I shall assess the matter and revert back shortly. Best regards, Aaron M. Bugeja Magistrate Sadattant intbaghtet email fit-22 ta' Gunju 2018 fil-11:34 lil Magistrati li kienu qeghdin jikkondueu inkjesti li setghu kellhom interess £'din il-vertenza u tjoe 1-Magistrati Dr. Anthony Vella, Dr. Josette Demicoli, Dr. Natasha Galea Sciberras u Dr. Monica Vella fejn dawn gew infurmati b' din I-email li kienet mibghuta minn Dr. Thoma u fejn gew infurmati bis-segwenti: Gentilment nitlobkom sabiex tanalizzaw din 1-ittra u tghiduli ftit x'tahsbu. Din 1-ittra hija kwai:i replika ta' dak li kienet kitbet qablu 1-Prosekurtio Altmann. Ma jiena nara xejn gdid ghajr hlief li Dr. Thoma qieghed jikkonferma li posizzjoni li kienu diga hadu li t-trasferiment ta' dawn il-laptops u hard drives gie "rightly rejected so far''. LAwtoritajiet Germanii:i qeghdin jghidu li qeghdin ii:ommuhom f'idejhom in konnessjoni mal-"Panama Papers" investigation li hurna ghandhom miftuha. Nifhem li dan huwa minhabba li ma ghandhomx gurisdizzjoni fuq 1-omiodju ta' Caruana Galizia. Dr. Thoma jikkonferma li ma ghandhomx bai:i legali u penali biex ikunu jistghu jitrasferixxu dawn idder.iices originali lill-Awtoritajiet Maltin. Il-kwistjoni li nitlobkom tahsbu fuqha hija jekk ghandhiex issir talba ad hoc permezz ta' EIO ghal dawn il-laptaps u I-hard drives u f'kai: poi:ittiv minn min fostna. Hurna jidhru li lesti jaghtu 1-kontenut ta' dak li ghandhom skont 1-ittra tal-Prosekutrio Altmann tas-7 ta' Gunju 2018 - jigifieri billi jaghmlu s-searches hurna minn fuq dawn id-devices. Il-Prosekutrio 252 Altmann fl-email tas-7 ta' Gunju 2018 (u Ii ghaliha jaghrnel riferenza Dr. Thoma fl-email tieghu) tghid hekk: As with your EEA ·with regard to the evaluation of the Panama Papers for the preliminary investigation conducted by you by specifying exact search criteria, I also suggest that you send another EEA, which allows sufficiently precise research into the database of laptops by specifying exact keywords. In that regard, it should also be stated whether and in what context the data should be searched, ie. H. which concrete criminal facts give you cause for the requested searches. Here it would be necessary to differentiate between the preliminary investigation you are conducting (complex Egrant I Muscat and others) and the further investigation by another magistrate in relation to the homicide to the detriment of Galizia. It would therefore make sense as well as in the past done a list of keywords or keywords, due to which the Federal Criminal Police Office can carry out a search on the laptops. If relevant data for the Maltese investigation are found, they could be handed over to you again in the form of a data medium. I ask for your understanding that a different approach is unfortunately not possible here due to the factual and legal situation described above. Il-posizzjoni tieghi dwar dan diga gharniltha eara inklUZ. dwar il-htiega tad-devices originali Ii giet diga spjegajta lill-ProsekutriC:i Altmann fil-korrispondenza dettaljata precedenti tieghi Id-deC:ii:joni Ii trid tittiehed hija jekk in-natura tal-koperazzjoni li qeghdin joffru 1Awtoritajiet Gerrnani.Zi -hix legalrnent konforrni mal-Ligi procedurali Maltija o meno. Jekk intom lesti li taccettaw il-proposti li qeghdin isiru rnill-Awtoritajiet Gudizzjarji Gennani.Zi allura tistghu taghrnlulhom talba perrnezz ta' EIO skont dak li huma lesti li jaghtu hurna skont dak li qed jghidu tipperrnettilhom il-Ligi taghhom. Dan ifisser li jaghrnlu s-searches hurna fuq materjal Ii 1-Awtoritajiet Maltin kellhom gurisdizzjoni fuqu. Ghalkernm tista' tkun soluzzjoni "prattika" nitlobkom tahsbu wkoll fuq ii-precedent perikolUZ. Ii din ilprattika u prattiata' tista' tohloq. Ma nahsibx Ii ghandi ghalfejn noqghod nelabora f' din 1ittra. Zewg prosekuturi differenti diga qaluli ear li mhux ser jibghatu I-original ghax din it-talba giet "rightly rejected so far". Ladarba anke Dr. Thoma eskluda li jibghatu d-dokurnenti originali ghax ma ghandhornx bai:i legali, allura jekk isir EIO b'talba biex jibghatu dawn 1originali ghandi nifhem li (1) dan jigi mifhurn bhala affront lejhom u (2) probabbli jkun hela ta' hin ghax jekk ma ghandhomx bai:i legali biex jibghatuhom, probabbilrnent mhux ser jibdlu 1-idea bl-EIO b'talba ghall-original. Naturalrnent xejn ma ji:.ornm lil min fostkom ihoss Ii ghandu jaghrnel dan milli jaghrnlu. Biss nahseb Ii jkun aktar ghaqli Ii jkun hemm posizzjoni ko-ordinata bejn il-Magistrati Inkwirenti f' dawn il-kazijiet. 253 000254 Nitlobkom tgharfuni kemm jista' jkun malajr bil-hsibijiet taghkom u nfakkarkom Ii din ilkorrispondenza tifforma parti mill-atti tal-inkjesta. Aaron M. Bugeja Fil-frattemp, nhar il-25 ta' Gunju 2018 Dr. Anthony Vella gie elevat ghal Imhallef. L-inkjesta giet riassenjata lil Magistrat Dr. Neville Camilleri. Nhar il-11 ta' Lulju 2018 saret laqgha ohra bejn il-Magistrati Dr. Neville Camilleri, Dr. Josette Demicoli, Dr. Natasha Galea Sciberras, Dr. Monica Vella u 1Magistrat Inkwirenti fejn Dr. Demicoli u Galea Sciberras stqarrew li minn naha taghhom ma kellhomx htiega ta' dawn id-devices. Dr. Monica Vella stqarret li kienet ser tikkonsidra toroq alternattivi. Dr. Neville Camilleri kien jehtieg aktar zmien sabiex ikun jista' jiehu konji.ZZjoni tal-atti tal-inkjesta riassenjata lilu. Gie maqbul Ii 1-Magistrat Inkwirenti jaghmel kuntatt blemail ma Dr. Thoma biex jispjegalu li kien ser ikun hemm posizzjoni minn naha Maltija fi zmien qasir. Nhar it-12 ta' Lulju 2018 il-Magistrat Inkwirenti baghat e-mail lil Dr. Thoma li kienet taqra hekk : - Dear Dr. Thoma, I excuse myself for not writing earlier. 254 t 0(\ 0') . . !).... H u ""i ;.wtJ f~ , ~ : ~ ; However the Magistrate conducting the inquiry into Daphne Caruana Galizia' s murder, Dr. Anthony Vella, has since our last communication been promoted to judge of the superior courts on the 25th June 2018 and another Magistrate, Dr. Neville Camilleri was re-assigned with his inquiry. You will appreciate that this is a delicate inquiry that needs careful study, and Dr. Camilleri needs more time to be able to make his thorough assessment of the situation. ( Kindly note that your proposals need to be assessed by Magistrate Camilleri too. He has been fully briefed with the past correspondence that was exchanged between me and Ms. Tanja Altmann, as well as with your goodself. Dr. Camilleri is also being copied with this email. In the circumstances, I kindly request you to continue this correspondence with Dr. Neville Camilleri directly. While thanking you for your kind attention to the above, I remain, Yours truly Aaron M. Bugeja, Magistrate E. Talba ghall-informazzjoni minghand Awtoritajiet mill-Istati Uniti tal-Amerika Mix-xiehda migbura fil-bidu ta' din 1-inkjesta irriZulta li 1-impjegati tal-Bank Pilatus kienu bdew juzaw ukoll il-programm Sharepoint u Microsoft Office 365 wara li kienu sehhew 1-allegazzjonijiet imsemmija minn Daphne Caruana Galizia u dan peress li fiZ-zminijiet ta' meta allegatament kienu saru t255 " ·') ' J .cJ V'.J;J;y .,, 000256 transazzjonijiet finanzjarji msemmija minn Caruana Galizia fl-artikli taghha 1-implimentazzjoni ta' dawn is-sistemi kienet ghadha fi stadju sperimentaliskont kif irrizulta kemm mix-xiehda ta' Louis Zammit, kif ukoll minn dik ta' Maria Efimova innifisha. Certa informazzjoni kienet mahZuna fuq is-servers u I-computers, 6 bhala miZura ta' prekawzjoni, kont tajt struzzjonijiet lil Dr. Godwin Caruana u lillIspettur Timothy Zammit sabiex jaghmlu kuntatt, tramite 1-kanali uffigali tramite I-US Department of Justice u b'mod partikolari t-24/7 Point-of Contact for Cybercrime and Electronic Evidence. Kif wiehed jista' jara mir-rapport talIspettur Timothy Zammit anness ma dan il-Proces Verbal, kienet saret 1-ewwel komunikazzjoni mal-US Department of Justice nhar it-3 ta' Mejju 2017 u dan wara li kien 1-ewwel sar kuntatt telefoniku ghal dan il-ghan. It talba kienet is-segwenti : - 1) Preservation of subscriber data for "Sharepoint" System and "E-mail services" provided by Microsoft Corporation to PILATUS BANK of Whitehall Mansions, Level 2, Ta' Xbiex Wharf, Ta' Xbiex XBX1026, Malta. According to the information available at present, these services are associated with internet domains 'pilatusbank.com' AND 'pilatuscap.com'. 2) Preservation of positive and negative access logs for "Sharepoint" System and "Email services" provided by Microsoft Corporation to PILATUS BANK of Whitehall Mansions, Level 2, Ta' Xbiex Wharf, Ta' Xbiex XBX1026, Malta. According to the Dwar il-proc':ess ta' prekwisizzjoni u tehld ta' hardware u software minghand il-Bank Pilatus ara rrelazzjonijiet ta' Dr. Godwin Caruana u 1-Ispettur Timothy Zammit annessi ma' dan il-Proces Verbal. 6 256 ( 000?....nJ~ 7 ;. U;. ;-. d ',• J-~ ~~ 17 ~ information available at present, these services are associated with internet domains 'pilatusbank.com' AND 'pilatuscap.com'. 3) Preservation of content stored within the "Sharepoint" System provided by Microsoft Corporation to PILATUS BANK of Whitehall Mansions, Level 2, Ta' Xbiex Wharf, Ta' Xbiex XBX1026, Malta. According to the information available at present, this service is associated with internet domains 'pilatusbank.com' AND 'pilatuscap.com'. ( ./ 4) Preservation of content stored within the mailboxes being provided through "Email Services" provided by Microsoft Corporation to PILATUS BANK of Whitehall Mansions, Level 2, Ta' Xbiex Wharf, Ta' Xbiex XBX1026, Malta. According to the information available at present, this service is associated with internet domains 'pilatusbank.com' AND 'pilatuscap.com'. 5) Confirmation of the exact wording to be included in the Mutual Legal Assistance Request being drawn up by the Maltese authorities in relation to the Subscriber, Traffic and Content Data being requested from Microsoft Corporation as per the above. We would be grateful if any templates available to request the abovementioned information be made available to the Maltese Authorities to facilitate the drawing up of the necessary MLA Requests. Dawn 1-Awtoritajiet kienu kkonfermaw li rcevew 1-informazzjoni u kienu ghamlu wkoll preservation request lil Microsoft Corporation (USA). IZda fit8 ta Gunju 2017, dawn 1-Awtoritajiet wiegbu li to ensure this request is fulfilled ~ in a timely manner and consistent with any rights or privileges applicable to the data, please direct your request for any Enterprise accounts to the customer. Minn naha taghha Microsoft Corporation (USA), tramite 1-US Department of Justice, ikkonfermat li any customer that users our enterprise cloud service has access to, and control over, its own data. 257 t' .\ <>J-,...,;· J' 000258 Kien hemm ukoll tentattiv biex isir kuntatt mad-Department of Justice Amerikan tramite s-servizzi taI-Avukat Generali :iZda t-twegiba kienet simili ghaI dik diga moghtija Iill-Ispettur Timothy Zammit. 4. L-operat ta' Forensic Accountants u esperti tekniCi ohra. Biex din I-inkjesta setgha jkoilha ezitu, kien mehtieg Ii jigu mahtura diversi ( / esperti. F' dan il-ka:Z, gew magnzuia esperti tekniCi barranin (ghajr hlief liI Dr. Godwin Caruana, u dan minli.abba Ii ma kienx possibbli Ii I-gbir taIinformazzjoni digitali ddum tistenna I-wasia ta' esperti barranin Ii kienet tiehu hafna zmien minli.abba ragunijiet IogistiCi) u dan sabiex, f'inkjesta dwar allegazzjonijiet b'toni politki qawwija bhaI din, jigu evitati r-riskju ta' kunflitti t'interess jew bias politiku. L-aspetti teknki kienu jvarjaw minn dawk informatici, ghaI dawk ta' kontabbilta, minn dawk t'anali.Zi forensika, ghaI dik t' anali.Zi ta' firem fuq dokumenti, minn anaI:iZi ta' software bankarju ghaI anaiiZi Iegali skont il-Ligi taI-Panama. Dawn ir-reiazzjonijiet tekniCi jghaqdu I-istampa kollha, jaghtu aktar informazzjoni Ii fuqha jkunu jistghu isiru kunsiderazzjonijiet u jsahhu dak Ii gie miksub bix-xiehda tax-xhieda okuiari. F' dan iI-kaz I-informazzjoni digitali koilha reiattiva (inkIU.Z I-e-mails) gew mehuda ghall-anali.Zi taI- 258 ~ Forensic Accountants Harbinson Forensics 7 filwaqt li d-dokumenti stampati gew mghoddija ghall-analiZi tal-Forensic Accountant Miroslava Milenovic. Iziewgt timijiet ta' Forensic Accountants, li ma humiex relatati ma xulxin, inghatatilhom il-fakulta li jikkomunikaw ma xulxin u jiskambjaw informazzjoni liberament sabiex ikunu jistghu ukoll jikkordinaw xogholhom ahjar. ) ( Fir-rigward tal-Bank Pilatus 1-anallii tal-Forensic Accountants saret b' enfazi fuq it-transazzjonijiet li effettivament gew effettwati mill-Bank Pilatus sa' mill-ewwel jum li beda jopera bhala Bank u Cjoe mill-ewwel transazzjoni ilquddiem sal-jum meta inbdiet 1-inkjesta. L-enfazi kienet fuq it- transazzjonijiet bankarji infushom ghaliex dawn jikkostitwixxu 1-aqwa prova jekk pagament ikunx veru gie ordnat, awtorizzat u mwettaq. Jekk pagament jew trasferiment jigi ordnat u ma jsirx ma jkunx hemm trapass ta' flus. U ghalhekk kwalunkwe dokument iehor ma jkollux dik is-sahha ta' prova daqskemm ikollha d-dokumentazzjoni li turi t-transazzjoni innifisha. Jekk it-transazzjoni ma tkunx saret jew ma tkunx giet awtorizzata ma jkunx hemm pagament jew trasferiment ta' flus. Transazzjonijiet bankarji approvati u mwetqa jridu jhallu xi forma ta' tracca digitali u/jew stampata. Fil-fatt fil-mument meta dan il-Proces Verbal kien qiegned jigi redatt 1-isem korrett tad-ditta Mir-Renju Unit li kienet nominata bnala Forensic Accountant kie jisi.mha Harbinson Forensics. Biss matul din 1-inkjesta hemm riferenzi gnaliha wkoll bnala Harbinson Mulholland. Id-ditta Harbinson Mulholland hija ditta ta' accountants u awdituri fl-Irlanda ta' Fuq u li Harbinson Forensics kienet parti minnha. Gnall-fini ta' din 1inkjesta kull riferenza li tinstab li ssir ghal Harbinson Mulholland gnandha titqies li hija riferenza gnal Harbinson Forensics. 7 259 000260 Din 1-inkjesta iffukat b'mod partikolari fuq dan 1-aspett, tenut kont tasserjeta tal-allegazzjonijiet maghmula minn Daphne Caruana Galizia flartiklu tagliha. 260 11-Kriterja Ii fuqhom issawwar ii-process ta' gbir u 1-preservazzj oni Din hija inkjesta Magisterjali immexxija mil-Ligi Kriminali, Kostituzzjonali ( u Konvenzjonali. Ghalhekk, kif dejjem jigri £'dawn il-kazijiet, ried jigi assigurat Ii 1-miZuri li kienu ser jittiehdu fil-kors ta' din 1-inkjesta, inkluz ordnijiet restrittivi jew ta' koerC:itivi, u kull interferenza ohra fl-operat jew fil-hajja tal-persuni u 1-operaturi kollha involuti : (1) jkunu proporzjonati mal-ghan legittimu li 1-inkjesta riedet tilhaq; (2) jkunu mehtiega ghall-gbir t'informazzjoni u evidenza legalment ammissibbli; u (3) jkunu maghmula b'mod adegwat fir-rigward tal-informazzjoni li tingabar, tal-mod kif tingabar, minn fejn tingabar u I-mod ta' kif tigi priZervata u miZmuma. F' dan il-kaz 1-informazzjoni kollha Ii kellha tigi migbura kienet ghal raguni jew ghal ohra, sensittiva, jew ta' natura kummercjali jew b'xi mod iehor kunfidenzjali hafna. Bhala ezempju konkret, fl-istadju inizjali tal-inkjesta, Nexia BT, il-Bank Pilatus u d-dirigenti u impjegati taghhom kienu meqjusa 261 000262 bhaia persuni Ii setghu kienu infurmati fuq il-fatti Ii setghu jirri.Zultaw millanali.Zi taI-allegazzjonijiet. Ma kienx ghad hemm I-estremi Iegali biex £' dak I-istadju I-operazzjonijiet ta' dawn i.Z-zewgt operaturi jigu mraznin jew mwaqfin u dan ghax I-allegazzjonijiet serjissimi Ii kienu qeghdin isiru riedu qabeI xejn jigu verifikati gudizjaiment - haga Ii sa dak il-punt kienet ghadha ma saretx. Biex din il-verifika setghet issir, riedet tittiehed informazzjoni minghandhom kemm jista' jkun maiajr; i.Zda milI-banda I-ohra kemm jista' jkun minghajr hsara ghall-jeddijiet taghhom, taI-persuni invoiuti u ta' terzi persuni mhux reiatati maI-meritu taI-inkjesta - u dan biex jitnaqqas ir-riskju Ii I-Istat Maiti jkun passibbli ghall-ksur tad-drittijiet taI-partijiet invoiuti. L-informazzjoni Ii I-persuni koilha invoiuti f'din I-inkjesta (il-gurnaiista Caruana Galizia, il-PEP imsemmija minnha, id-dirigenti u I-impjegati taIBank Pilatus kif ukoll tad-Ditta Nexia BT u Ii setgha keilhom fiI-pussess taghhom, inkiuz ii-hardware, software, u mkejjen ohra fejn I-informazzjoni Ii kellhom setghet kienet mahZuna jew mizmuma), kienet tista' titqies, min ghaI raguni, u min gli.aI olira, bhaia informazzjoni sensittiva hafna ghaliex kienet ta' natura kunfidenzjali, jew kummergaii jew ta' natura stataii. Linformazzjoni Ii setghet tigi ottjenuta kienet tikkoncema mhux biss informazzjoni dwar il-persuni direttament invoiuti £'din I-inkjesta, i.Zda wkoll kienet tikkoncema Iil terzi persuni Ii ma kienux invoiuti u Ii kienu kompletament estraneji. 262 ( Ittiehed ukoll in konsiderazzjoni 1-fatt Ii daqskemm il-gurnalista Caruana Galizia kellha informazzjoni gumalistika imwassla lilha minn sorsi Ii 1anonimita taghhom kienet lesta tissalvagwarda b' sahhitha kollha, millbanda 1-ohra I-PEP involuti setgha kellhom ukoll informazzjoni kunfidenzjali tal-Gvern, nonche sigrieti statali u materji sensittivi hafna ohra. II-mod ta' kif 1-informazzjoni kellha tigi migbura, ta' mnejn, meta u kif ( - kellha tigi ottjenuta u pprocessata kellu jsir b' attenzjoni partikolari. II- miZuri ta' dhul, perkwiZizzjoni, qbid, zamma, arrest, detenzjoni eccetra Ii setghu jittiehdu fil-konfront ta' dawn il-persuni kollha riedu jsiru b'mod li 1inkjesta tkun tista' timxi 1-quddiem u ma tigix imxekla minn banda iZda b'rispett lejn il-jeddijiet, inkluz dawk procedurali tal-persuni kollha involuti u terzi li m' ghandhomx x'jaqsmu mal-inkjesta, mill-banda 1-ohra. ( F' dan 1-isfond, il-gbir tal-informazzjoni f' din 1-inkjesta segwa process kontinwu ta' cost-benefit analysis Ii ha in konsiderazzjoni c-cirkostanzi kollha partikolari ta' dan il-kaz, mhux 1-anqas is-sensittivita' tal-allegazzjonijiet u s-serjeta taghhom fl-isfond pero tal-kunfidenzjalita' u segretezza talinformazzjoni kollha inkluz dik kummercjali, finanzjarja u bankarja Ii 1operaturi kienu jippossjedu. L-evidenza bdiet tingabar bicca biCca, skont dak Ii kien mehtieg minn zmien ghal zmien, minn dawk is-sorsi li dehru 1aktar Ii jistghu jirrenduha malajr, bl-anqas impatt. t 263 000264 L-ewwel zewg entitajiet Ii gew meqjusa bhala sorsi ta' prijorita ghall-gbir t'informazzjoni t'interess ghal din 1-inkjesta kienu d-Ditta Nexia BT u I-Bank Pilatus - iZ-zewgt operaturi Ii skont Caruana Galizia kienu direttament invoiuti, ghalkemm f'livell ta' parteCipazzjoni differenti. Il-miZuri mittiehda fil-konfront taghhom kienu bazati fuq il-prinCipji taI-htiega, ragonevolezza, adegwatezz u proporzjonalita imsemmija aktar il-fuq. Fil-ghodwa taI-21 t' April 2017 il-Magistrat Inkwirenti I-ewweI ghamel access fil-Bank Pilatus, filwaqt Ii wara pproceda ghal access fl-Ufficini ta' Nexia BT. Waqt Ii kien qed jaghmel I-access fil-Bank Pilatus, 1-Ufficini ta' Nexia BT il1Zammew issigillati mill-Pulizija Ii kienu ilhom hemm minn matul il-lejl fuq ordni tal-Magistrat Inkwirenti. Matul dan I-access il-Magistrat Inkwirenti spjega lid-Dirigenti ta' dawn izzewgt operaturi 1-ghan ta' din 1-inkjesta u 1-istatus legali taghhom f' dak ilpunt partikoiari taI-inkjesta, Ii kienet ghadha fiI-bidu taghha. Gie assikurat element ta' kollaborazzjoni minn naha taghhom tant Ii ghamlu disponibbli kw antita kbira t' informazzjoni digitali u miktuba ghall-fini ta' din I-inkjesta bl-anqas applikazzjoni ta' miZuri restrittivi possibbii. 264 000265 . . .[.,,_~.-.•.\,._...-.,.,. . ,,. . ,-, VJ V ~ ·JJ Ghal dan I-istess ghan saret ukoll distinzjoni bejn il-grad t' involviment ta' dawn i.Z-zewgt operaturi proporzjonata man-natura taI-allegati involvirnenti taghhom £'dawn I-allegazzjonijiet maghmula minn Caruana Galizia. Id-Ditta Nexia BT giet meqjusa bhaia s-sors t'informazzjoni primarju Cjoe dik (~ minn fejn keilha tingabar 1-aktar informazzjoni - u dan peress Ii skont Iallegazzjonijiet din id-Ditta kienet il-mohli. u I-id wara 1-istrategiji finanzjarji, kummercjali u korporativi Ii kienu jinvoivu lil PEP mira ta' dan 1-artiklu, inkiu± bl-allegati ftugh taI-kumpaniji fil-Panama, bil-ftugh tal-kontijiet bankarji, it-trasferimenti tal-flejjes mill-Bank Pilatus nonche 1-ipprocessar tad-dokumenti, iI-komunikazzjonijiet u 1-arrangamenti koilha relattivi biex jirrendu dawn I-allegati transazzjonijiet possibbli. ( "'! Il-perkwi.Zizzjoni maghmula £1-Ufficini u fil-mezzi ta' komunikazzjoni ta' Nexia BT kienet intiza li tolqot il-mezzi li fihom setgha kien hemm informazzjoni mahZuna ta' din id-Ditta u 1-Membri taghha. Dan kien gustifikat bil-fatt li skont 1-allegazzjonijiet Ii kienu saru £1-artikoli ta' Caruana Galizia din id-ditta kienet involuta f'kull aspett tat-transazzjonijiet finanzjarji u korporativi li kienu saru ghall-PEP involuti u ghaihekk proporzjonata mal-allegat involviment ta' Nexia BT fit-twettieq talallegazzjonijiet imsemmija minn Caruana Galizia. 265 Jekk dak Ii Caruana UU02titi Galizia kienet qeghda tallega setgha jigi verifikat bil-fatti, il-persuni li 1-aktar li setgha kellhom informazzjoni kienu mistennija li jkunu dawk direttament involuti fin-Nexia BT - Karl Cini u Brian Torma in primis. Ghalhekk jekk kien hemm komunikazzjonijiet li saru bejnhom u bejn Mossack Fonseca, jew bejnhom u d-Dirigenti jew impjegati tal-Bank Pilatus, kien ragonevolment mistenni li dawn kellhom jirriZultaw mill-informazzjoni mahZuna fiddokumenti miktuba u stampati taghhom kif ukoll mill-informazzjoni digitali li kellhom fuq il-computers, servers u hardward iehor fil-pussess taghhom. \ ( Ghalhekk kien mehtieg u proporzjonat li t-tiftix ghall-informazzjoni minn din id-Ditta Nexia BT ikun mill-aktar wiesa ghal kull informazzjoni u tracca li setgha kien hemm u li setghet titfa' dawl fuq kemm u safejn 1- allegazzjonijiet de quo kienu johorgu mill-provi. Nexia BT gew soggettati ghal perkwiZizzjoni generali u tiftix in ba.Zi ghal keyword list fir-records stampati u digitali, li 1-Agenti tal-Pulizija li xehdu jikkonfermaw li ghamluha file file, karta karta, ittiehdu ghadd ta' files u records £1-originali taghhom fejn kienu disponibbli u li kienu rilevanti ghal din 1-inkjesta, inklu.Z il-files talkumpaniji Egrant Inc, Tillgate Inc u Hearnville Inc. Gew mismugha 1-impjegati kollha prezenti u passati li kienu rintractjabbli. Sussegwentement, f'Settembru 2017 gie maqbul li ssir perkwiZizzjoni millMagistrat Dottor Natasha Galea Sciberras £1-inkjesta kondotta minnha (dwar allegati involvimenti ta' Brian Torma u Karl Cini £1-affari Willerby Trading Inc 266 ) ( - Keith Schembri) u giet ottenuta 1-awtorizzazzjoni biex din 1-inforrnazzjoni li tins tab f' dawn il-rnezzi, tkun tis ta' tigi uzata wkoll ghall-fini ta' din 1-inkjesta wara li 1-Magistrat Galea Sciberras kienet gharnlet qbid tal-istess rnezzi u ssottornettiethom ghall-analiZi tal-Forensic Accountants Harbinson Forensics flatti tal-inkjesta kondotta rninnha. II-Bank Pilatus kien rneqjus bhala t-tieni sors rninfejn 1-inkjesta setghet iggib 1-inforrnazzjoni. Skont Caruana Galizia, il-Bank Pilatus kien 1-istrument li serva ta' depozitarju ta' kontijiet bankarji f' isern il-kurnpaniji Egrant Inc, Tillgate Inc u Hearnville Inc nonche whud mill-PEP involuti (hlief ghal Konrad Mizzi); li allegatarnent kien id-depozitarju tad-declarations of trust li kienu jattestaw li Michelle Muscat kienet is-sid ahharija tal-ismha £1-Egrant Inc rniZrnurna ghaliha rninn Mossack Fonseca, u rnhux 1-inqas li allegatament kien il-Bank li rninnu transitaw il-flejjes rneritu talallegazzjonijiet rnill-kont bankarju tal-kurnpanija Al Sahra FZCO lejn il-kont ta' Egrant Inc £'Dubai. Ghalhekk 1-approc adottat fil-konfront tal-Bank Pilatus kien ghalhekk immirat li jottjeni 1-informazzjoni dwar 1-involviment specifiku tieghu flallegazzjonijiet tal-Caruana Galizia meritu ta' din 1-inkjesta u li kienu johorgu prindpalment mill-artiklu meritu ta' din 1-inkjesta u cjoe li :- 267 000268 (a) I-Bank Pilatus kien allegatament intu.Za biex fih Egrant Inc, Tillgate Inc, Hearnville Inc, Keith Schembri u John Dalli jkollhom kont bankarju; (b) b'Keith Schembri u Egrant Inc ikollhom 1-involviment u transazzjonijiet ma persuni mill-AZerbajgan; (c) li sabiex infetali. il-kont bankarju t' Egrant Inc kienu gew ukoll depozitati £is-safe tiegli.u id-declarations of trust li allegatament kienu juru li Michelle Muscat kienet is-sid ali.li.arija tal-ishma £1-Egrant Inc; (d) kien il-Bank li ntuza biex mill-kont tal-kumpanija Al Sahra FZCO mal- ( ./ istess Bank allegatament saru versamenti miljunarji diretti lejn il-kont ta' Egrant Inc £'Dubai. F' dak 1-istadju il-mizuri koerC:itivi fil-konfront ta' dan il-Bank kienu jeli.tiegu aktar attenzjoni kemm minhabba n-natura sensittiva tal-operat tal-istess Bank, 8 kif ukoll peress li 1-allegat involviment tiegli.u kien specifiku gli.al dawn 1-allegazzjonijiet imsemmija. Gie deciZ li, £' dak 1-istadju, dawn 1allegazzjonijiet jigu verifikati minn tliet sorsi prinC:ipali t'informazzjoni fi li.dan dan il-Bank, li gew meqjusa bli.ala priority areas Cjoe' (a) mix-xiehda diretta tad-Dirigenti operattivi attwali u tal-impjegati prezenti u passati rintraccabbli tal-Bank; 8 goe bank kummergali spegalizzat fil-Private Banking, kuncett ta' bank Ji kien kemxejn innovattiv ghal Malta, u Ji kien intii: ghal ultra-high net worth individuals b'informazzjoni Ji dan il-Bank kien jippossjedi kienet finanzjarjarnent u kurnrnergalrnent sensittiva hafna, 268 ( _; 000269 (b) mill-informazzjoni stampata kollha li I-Bank kellu fl-UffiCini tieghu u li kienet rilevanti ghal din 1-inkjesta maghmula in bazi tal-lista ta' keywords aktar il-fuq imsemmija; (c) mill-informazzjoni digitali li kienet tinsab fuq is-servers u I-computers, b'mod partikoiari taI-persuni fiI-karigi I-aktar gholjin tal-Bank, spetjalment il-core banking system tal-Bank inkluz is-servizzi tat-TAS Platform Ii biha jithaddem I-iSwift. c' Il-parti 1-kbira taI-informazzjoni Ii setghet issahli.ah jew ixxejjen Iallegazzjonijiet kienet mistennija Ii tohrog minn dawn is-sorsi, ghax : (a) Jekk il-kopji tad-declarations of trust kienu (jew ghadhom) jezistu filBank, dawk kellhom ikunu stampati u mahZuna f'xi safe jew filing cabinet fil-Bank Pilatus u kien mistenni Ii xi impjegati jkunu gew f'kuntatt maghhom. Caruana Galizia ma kitbitx li dawn id- dokumenti kienu mahZuna fis-sistemi digitali tal-Bank innifsu, iZda gew mahZuna fil-cloud minn terzi biex il-Bank ma jkunx jista' jeqridhom - jigifieri I-cloud ma kienx taI-Bank ghax altrimenti kien ikollu xorta kontroll fuqhom u, skont dak li kitbet, setgha jeqridhom. Anzi kitbet Ii dawn kien stampati u kienu jinsabu f'safe fiI-kcina taIBank. (b) Jekk iI-PEP jew iI-kumpaniji Tillgate Inc, Hearnville Inc u Egrant Inc keilhom kontijiet maI-Bank Pilatus, kien mistenni Ii dawn il-kontijiet 269 000270 kienu miftuhin minn xi impjegati taI-Bank Pilatus Ii imbaghad hadu hsieb Ii jirregistrawhom fiI-core banking system taI-Bank fost il-lista taIklijenti Ii tkun generata minn din is-sistema bankarja. (c) Jekk dawn kellhom kontijiet bankarji miftuha, kien mistenni li 1- impjegati tal-Bank ikun hejjew ukoll il-bank account opening forms ta' dawn il-PEP u ta' Tillgate Inc, Hearville Inc u Egrant Inc, u Ii kellhom ikunu stampati 1ew b'xi mod iehor jinstabu fir-records taI-Bank \ Pilatus. ( (d) Jekk kien hemm it-transazzjonijiet finanzjarji Ii allegatament saru mill-kont t' Al Sahra FZCO Iejn iI-kont t'Egrant Inc f'Dubai, kien mistenni Ii xi impjegati taI-Bank kienu invoiuti fix-xoghol mehtieg biex dawn it-transazzjonijiet, miijunarji fit-totalita' taghhom, ikunu gew processati u eventwaiment registrati fiI-core banking system kif ukoll fil-mezzi digitali Ii jippermettu trasferimenti ta' flejjes f'vaiuti barranin lejn Banek barranin (bhal pjattaforma ta' trasferiment taImessaggi finanzjarji bhal SWIFT messaging system) kif ukoll Ii jkun hemm uzu minn xi Correspondent Bank skont il-prattika bankarja internazzjonali; (e) Jekk kien hemm dawn il-versamenti miljunarji, dawn riedu b'xi mod ihallu tracca stampata jew digitali permezz ta' payment instructions kif ukoll dawk relattivi ghall-uzu tas-servizzi tal-Correspondent Banks. 9 Wara li bdiet 1-inkjesta irriZulta li I-Bank Pilatus kien jipprocessa pagamenti permezz ta' struzzjonijiet bilmiktub, li kienu jigu verifikati minn impjegati tal-Bank permezz ta' telefonati fuq linji telefonio riZervati u 9 270 Dawn kienu s-sorsi primarji tal-informazzjoni mill-Bank Pilatus li minnhom kellhom kellha tirri.Zulta 1-aqwa prova dwar jekk 1-allegazzjonijiet de quo kienux minnhom. Kif issemma' aktar il-fuq, 1-anali.Zi tal-Forensic Accountants iffukat b'mod partikolari fuq it-transazzjonijiet li effettivament gew effettwati mill-Bank Pilatus sa' mill-ewwel jum li beda jopera bhala Bank u cjoe mill-ewwel transazzjoni il-quddiem sal-jum meta inbdiet 1-inkjesta. Lenfa±i kienet fuq it-transazzjonijiet bankarji infushom ghaliex dawn jikkostitwixxu 1-aqwa prova jekk pagament ikunx veru gie ordnat, awtorizzat u mwettaq. Minhabba 1-kwantita enormi ta' informazzjoni li kienet qeghda tigi migbura u li riedet tigi analizzata f' dak 1-istadju gie ded.Z Ii ssir prijoritizzazzjoni dwar liema informazzjoni tkun mehuda u analizzata 1-ewwel. Sorsi t'informazzjoni sekondarja u temi li ma kienux prioritarji fil-qafas tarrapport li sawwar 1-inkjesta, kellhom jigu mehuda u analizzati jekk ikun ilkaz, wara li 1-informazzjoni migbura mis-sorsi prindpali tibda tigi pprocessata u analizzata u tibda taghti direzzjoni dwar jekk u kemm millallegazzjonijiet maghmula kienux prima faciae fondati; u f'kaz pozittiv li dawn it-telefonati verifikatotji kienu wkoll jigu registrati Apparti minn hekk irrii:ulta wkoll li skont ilprassi bankarja intemazzjonali, il-Bank Pilatus kien jaghmel ui:u minn servizzi ta' SWIFT ghattransazzjonijiet estemi tieghu kif ukoll li kellu network ta' Correspondence Banks biex ikunu jistghu isiru dawn it-trasferimenti minn klijenti tal-Bank Pilatus lejn kontijiet ta' persuni ohra ma banek madwar iddinja. 271 000272 imbaghad jittiehdu dedzjonijiet ohra jekk dawn is-sorsi t'informazzjoni ohra u sekondarja li I-Bank Pilatus setgha kellu jigux mistharga wkoll. Dan sar ghal ammont limitat t'informazzjoni li ma kienetx tolqot is-sorsi prindpali li minnhom din 1-inkjesta setghet tiehu 1-aqwa prova u li setghet ghalhekk tkun jew superfluwa jew tiehu 1-hin u r-rizorsi ghalxejn. Per ezempju, £' dak 1-istadju, ghall-fini ta' din 1-inkjesta, 1-aspett finanzjarju tal-Bank innifsu, il-process tal-hrug tal-licenza tieghu, eccetra ma kienux meqjusa bhala area ta' prijorita minhabba li kienu jmorru lil hinn millparametri tal-inkjesta. Peress li 1-impjegati kollha tal-Bank prezenti u passati rintraccabbli kienu sejrin jigu kollha mismugha bil-gurament, 1-analiZi tal-e-mail accounts kollha taghhom b'mod generali u indiskriminat, £' dak 1-istadju, gie deciZ li jkun postpost sakemm issir 1-analiZi tal-informazzjoni mehuda mill-priority areas. Wara kollox kien hemm parti sostanzjali mill-e-mails taghhom li rriZultaw diga misjuba fuq il-hardware li kien gie kkupjat. Fi kwalunkwe kaz, stante li skont 1-artiklu ta' Caruana Galizia dwar 1-allegati kontijiet bankarji u transazzjonijiet finanzjarji li qalet li kienu saru kienu jinvolvu wkoll 1involviment dirett ta' impjegati ta' Nexia BT (li wkoll gew mismugha kollha bil-gurament), jekk kien hemm struzzjonijiet li inghataw b'emails minn Nexia BT lill-impjegati tal-Bank Pilatus, din 1-informazzjoni, jekk kienet 272 ~) ( 0n.; 0~'l 73 1• : • ' , , · ,, -U. i.HJ ,;:; : i tezisti, kienet mistennija Ii tkun tinstab ukoll fir-records u hardware ta' Nexia BT - ghax meta tintbaghat email din thalli tracci kemm fuq il-mezzi ta' min ikun baghta kif ukoll ta' dak Ii jkun irceviha. Ghalhekk jekk email ma tkunx giet maqbuda mis-sistema tal-Bank Pilatus, kienet mistennija li tigi maqbuda mis-sistema tan-Nexia BT. 10 Software iehor sekondatju u Ii rriZulta Ii ma kienx ghadu beda jigi mhaddem fiZ-zmien meta kienu twettqu 1-allegazzjonijiet ta' Caruana Galizia u b'hekk meta Maria Efimova kienet ghadha tandem mal-Bank Pilatus, kienu !- Microsoft Office 365 u s-Sharepoint. Mill-provi irriZulta li I-Microsoft 365 kien dak iZ-zmien ghadu fi stadju sperimentali u mix-xiehda t'Efimova rriZulta Ii fi zmienha s-Sharepoint kien ghadu mhux operattiv. Dan ifisser li dak li kienet tenniet Caruana Galizia fl-artiklu taghha ma kienx mistenni li jkun jinsab f'informazzjoni mahZuna bl-uzu ta' dan is-software ghax Efimova dak --, ( li qalet li rat ma ratux fuq informazzjoni relattiva ghal dan is-software. F' dak 1-istadju inizjali tal-inkjesta gie deciZ li t-tehid tal-informazzjoni processata b' dan is-software, li allura deher Ii beda jigi wzat wara li Efimova kienet lahqet giet imkecCija mill-Bank Pilatus, u ghalhekk wara li 1-allegazzjonijiet kienu suppost sehhew, ma jsirx b'mod generali, iZda li jigu analizzati dawk Aktar il-quddiem fl-inkjesta dan fil-fatt tant irriiulta minnu li mill-informazzjoni mehuda mill-hardware ta' Nexia BT gew ukoll rintracgati emails li kienu gew skarnbjati bejn Maria Efimova u Michael Satariano u li jifformaw ukoll parti mill-analii:i u kummenti li ghamlu dwarhom il-Forensic Accountants Harbinson Forensics kif jirri.i:ulta wkoll mir-relazzjoni taghhom. 10 273 000274 il-files li gew uzati jew kreati b' dak is-software u li jkunu jistabu li kienu fuq il-computers tal-impjegati. 11 Dan 1-approc strategiku ma' dawn iZ-zewgt operaturi u sorsi prinCipali t' informazzjoni assikura li ngabret minghandhom 1-informazzjoni kollha primarja disponibbli fil-jum ta' meta saret il-perkwiZizzjoni u li minnha setghat tigi rikavata 1-aqwa evidenza possibbli li bl-analiZi taghha setgha jigi determinat jekk 1-allegazzjonijiet £1-artiklu kienux veritjieri u fondati fuq provi konkreti u oggettivi mis-sorsi diretti Ii kienu involuti £1-allegati twaqqif ta' kumpaniji Panamensi, ftugh ta' kontijiet bankarji mal-Bank Pilatus u trasferimenti miljunarji mill-kont t' Al Sahra FZCO fil-Bank Pilatus lejn il-kont t' Egrant Inc £'Dubai. Din 1-informazzjoni kollha tant kienet estensiva u voluminuza li I-Forensic Accountants Harbinson Forensics jghidu li:The digital evidence made available to us over this period of around 10 months was extremely voluminous and represented over 30 terabytes of data. If printed, we estimate it would fill several Empire State buildings. Il-fatt li dawn il-programmi kienu ghadhom £i stadju sperimentali u rnhux imhadma fii-zminijiet rilevanti meta allegatament sel.ihew 1-avvenimenti miktuba minn Caruana Galizia gie konfermat aktar tard rnhux biss minn Maria Efimova iZda wkoll minn Louis Zammit, impjegat fuq 1-IT mal-Bank Pilatus, kif ukoll 1-impjegati ta' JCT Solutions Limited Ii kienu inkarigati minn xogholijiet marbuta mat-thaddim eventwali taghhom. Louis Zammit jixhed ukoll Ii 1-informazzjoni mahi:una f'dak is-software xorta wali.da kienet baqghet fuq is-server. Gli.alhekk, fi kwalunkwe kai: setghet tigi maqbuda meta gew maghmula forensic capies/virtual images tal-hardware tal-Bank Pilatus. Minkejja dan, kienet saret talba lil Microsoft Corporation mill-Pulizija Maltija tramite cl-Department of Justice tal-Istati Uniti tal-Amerika biex 1informazzjoni mahi:una fuq il-Microsoft 365 tigi priZervata, li pero 1-inkjesta giet riferita lura lejn il-Bank Pilatus. 11 274 000275 UJJ~ ,- 3 L-Analizi tal-Evidenza Ix-xhieda ta' Daphne Caruana Galizia, Maria Efimova u Pierre Portelli ) Ix-xiehda ta' Daphne Caruana Galizia ( Daphne Caruana Galizia xehdet darbtejn fl-atti ta' din 1-inkjesta. Daphne Caruana Galizia tghid li hi tkelmet ma' ex impjegata tal-Bank Pilatus (li fittieni xhieda taghha rriZulta li kienet Maria Efimova) u giet murija dokumenti li kienu gew scanned. Hi qatt ma rat dawn id-dokumenti fl-original taghhom ghax dawn kienu f'safe. L-impjegata ma hadithomx mis-safe. Il-kopja li rat Daphne Caruana Galizia kienet fuq A4 paper, font normali u kien hemm C firma ta' xi hadd. Mistoqsija mill-gja Supretendent Ian Joseph Abdilla : "Dan id-dokument li inti rajt kopja tiegiiu gtial li jista' jkun zammejt jew giiaddhietlek kopja tieghu din il-persuna", Daphne Caruana Galizia wiegbet : "ghandi kopja iva". 275 t = ·, ,. ..1 U;l.Jo,.;;..ii" ; ••• ,-l ~ ~ ) '" 000276 Mistoqsija jekk hi kienetx qeghda f'posizzjoni li dan id-dokument tghaddih jekk jitlobha 1-Magistrat, Daphne Caruana Galizia wiegbet: "le ghax ma rridx hux daqs hekk ghax kieku kont ippubblikajtu, ghandi certu raguni ghaliex le." Il-firma Ii kien hemm fuq dan id-dokument kienet dik ta' Jaqueline Alexander, li kienet tahdem bhala nominee ma Mossack Fonseca. Il-kopja scanned Ii rat hi kienet tad-declarations of trust. Fuq dawn id-dokumenti ma kienx hemm il-firem ta' Michelle Muscat ghax dawn kienu declarations of trust. Daphne Caruana Galizia ikkonfermat li hija kitbet 1-Artikolu Declarations of Trust in Pilatus Bank safe : Egrant Inc shares held for Michelle Muscat. Minbarra li kitbet dan 1-artikolu hija ppubblikat ukoll traskrizzjoni ta' dawn iZ-zewgt declarations of trust li hija rat. Daphne Caruana Galizia tghid Ii hija ghamlet traskrizzjoni ezatta ta' dak li kien hemm miktub. Din 1-informazzjoni li hija ppubblikat kienet mehuda mis-sors taghha li kienet 1-ex impjegata tal-Bank Pilatus (li fit-tieni xiehda Ii tat wara Caruana Galizia gie stabbilit li din 1-ex impjegata tal-Bank Pilatus kienet Maria Efimova). Din 1-impjegata kienet sabithom £is-safe li I-Bank Pilatus kellu filkcina. Dak iZ-zmien kien Marzu 2016 us-safe kien fil-kCina. Kien hemm impjegati ta' Western Union Money Transfer Ii kienu marru ghamlu xi xoghol fil-Bank Pilatus u kienu kkonfermawlha dan. Dan is-safe kien document safe 276 (\110?,...7 uu rw I U ' L I ' ,,· •• r~ vUJ,.. { ;.> bic-cavetta - ma kienx is-safe ghal cash jew gold bars. Daphne Caruana Galizia ma kienetx ratu, iZda Maria Efimova qaltilha li kien jinghalaq bic-cavetta. Ma tafx id-daqs tieghu kemm kien. Dan is-safe setgha jitressaq ghax Maria Efimova qaltilha li qabel kien fl-uffigu tas-CEO imbaghad wara kienu caqalquh. Fil-kcina ma kienx hemm CCTV camera fuq dan is-safe. 12 Mix-xiehda ta' Daphne Caruana Galizia jirriZulta li hija kienet emnet 1-istorja li fornieha biha Maria Efimova u timplika li r-raguni ghal dan kienet minhabba li meta Maria Efimova kienet qaltilha li sabet dan id-dokument rigwardanti Egrant Inc. ir-rivelazzjonijiet dwar il-Panama Papers kienu ghadhom ma gewx pubblikati minn Daphne Caruana Galizia, peress li dik 1-istorja kienet harget xit-3 t' April 2016. Meta Maria Efimova kienet qaltilha li sabet il-karti, 1-isem ta' Egrant Inc., skont Caruana Galizia kien ghadu mhux importanti. Caruana Galizia tghld li Maria Efimova ma kienetx taf li n Fix-xiehda tas-6 ta' Mejju 2017 Maria Efimova tghld li "no I don't remember if it was" Cjoe ma tiftakarx jekk k.ienx hemm CCTV camera fil-kCina. Din ma taqbil.x mar-rendikont li tat Daphne Caruana Galizia fix.xiehda taghha dwar dak li suppost qaltilha Maria Efimova fuq dil-camera. Ir-rendikont ta' Daphne Caruana Galizia 1-anqas jaqbel max-xiehda ta' Emilia Maria Vacaru li tghld li 1-kmamar kollha, minbarra !"washrooms" kellhom camera installata. Dan kien jinkludi 1-passaggi.. Dwar jekk kienx veru li I-camera fisserver room kienet giet imnehlrija, Vacaru tghld li ma kienetx taf b' dan. Dwar il-camera taf li ftit qabel ma telqet, k.ienu qasmu 1-uffigu ta' Hamidreza Ghanbarifi tnejn u likienu ghamlu extra camera biex ikun hemm camera ohra fil-kamra 1-gdida. Biss qa tt ma semghet li k.ienu nehhew xi camera minn x'imkien. Biss hi qatt ma dahlet £is-server room . Vacaru i:i:id li mhux veru li fil-Bank Pilatus kien joqghodu jitfu u jixghelu 1cameras jew jaqilghuhom u 1-ewwel darba li kienet semghhet din 1-allegazzjoni kienet meta kont stqasejtha dwarha matul 1-ei:ami taghha. L-istess jghld Louis Zammit li jikkonferma li fil-kCina kien hemm camera li kienet ilha installata i:gur minn Settembru 2015 meta dahal jahdem fil-Bank Pilatus. Fatt li jista' wkoll jigi konferma t huwa li £1-20 t' April 2017 i:gur li fil-kCina kien hemm camera minhabba 1-fatt li 1-inkjesta gabret il-footage tieghu. 277 + 000278 din kienet kumpanija fil-Panama u Maria Efimova kienet hadet il-karti ghax kienet rat 1-isem "Michelle Muscat". Maria Efimova ma kienetx marret tfittex il-karti biex tara Egrant min hu jew mhux. Daphne Caruana Galizia kitbet Ii "this document has been scanned and uploaded to the cloud" 13 u qalet Ii hija kienet qed taghmel riferenza ghall-cloud account ta' Maria Efimova u mhux tal-Bank Pilatus. 14 Maria Efimova kienet tandem il-Pilatus Bank fi zmien meta kienet saret investigazzjoni tal-Bank Pilatus mill-FIAU f'Marzu 2016. II-Head of Compliance Claude-Ann Sant Fournier staqsietha biex tghinha tahbi il-files mill-investigaturi tal-FIAU, tali.bi certu files u tigbed il-karti minn certu files ohrajn u kellha c-eavetta tas-safe ghax Dr. Sant Fournier tatha c-cavetta tas-safe u qaltilha biex tmur tigbed certu files mis-safe fi Zmien 1- 13 Fil-paragrafu 293 tar-relazzjoni ta' Harbinson Forensics jinghad li The data seized does not caontain any trace, either in files or in snippets of files remaining in the "unallocated clusters" data, of these files being scanned or uploaded to the internet Our searches therefore have not found any digital records to suggest that such documents were ever in the banks possession or uploaded. Dan huwa interessanti ghax filwaqt li Maria Efimova ti&ad Ji hija ghamlet dan, m.it-tielet xiehda ta' Pierre Portelli jirrii:ulta Ji wara li huwa kien reggha ltaqgha ma Maria Efimova, hu u Efimova kienu lali.qu intiZa Ji Efimova li tghaddilu kopja ta' dawn id-dokumenti. Din 1-inti.Za intlahqet bejniethom wara li kien intervistaha u talabha hu stess ghal dawn id-dokumenti. Maria Efimova ma kienetx qaltlu li ma setghetx titkellem fuq il-kaz ghaliex kienet miZmuma mill-Magistrat Inkwirenti milli tiZvela fatti Ji xehdet dwarhom fl-inkjesta. Jidher pero Ji dawn id-dokumenti Maria Efimova kellha access ghalihom fuq 1-iCloud taghha Ji pero, skont Pierre Portelli, riedet taccedi ghalih bl'U.Zu tal-VPN. Dwar 1-inti.Za li Efi.mova kienet lali.qet intiZa m.ieghu biex ittih kopja ta' dawn id-dokumenti, Pierre Portelli jghid Ji: 14 Later on konna qisna wasalna biex dawn id-dokurnenti tghaddihomli u fil-fatt qaltli : Mhux hawnhekk, qaltli : ghax jiena ma rridx nipprintja xejn, ma rrid ingib xejn, pero' qaltli : ejja hdejn 1-ufficcju tieghi, x' imkien vicin Paceville. Qaltli : Jien nidhol bil-VPN fuq I-I Cloud, qaltli: u nkun nista nghaddilek il-kopja. Imbaghad kelli kuntatt ftit jiern wara mir-ragel ... 278 t 0,.n 0n/ ""1 9 u·"' . ., , v .... .· ~ .. < : :. ·' ..~' "{ ft ; ~ investigazzjonijiet u meta kienet qieghda £is-safe teighaia certu suspett ghax kien hernm hafna tahwid u li fiI-fatt dak ix-xahar teiqet stess, hafna, hafna tahwid kienu qieghdin jghidulha biex tahbi files, tnehhi I-karti u hekk u bdiet tfittex £is-safe u b'hekk sabithom il-karti u din irnportanti li nghidha ghax naf illi...ghax il-head of compliance kien jisirnha Maria insejt kunjornha irnma nista' nsibha, wahda Rumena, kienet head of compliance meta I-FIAU kitbu lill-bank biex jghidu li ser jigu ghal investigazzjoni ghax taf inti jiktbu minn qabeI, tliet ijiem wara li rcevew 1-ittra I-bank she resigned, ilhead of compliance without serving her notice, qabdet u teiqet u I-bank rnhux staff enormi jigmeri, jigifieri anki fl-investigazzjoni taI-FIAU ma ghandhornx kollox ghax hbewlhom certu affarijiet.1 5 Dwar I-element tat-"tahwid" li j:inghad li kien hemm fil-Bank Pilatus jirrii:ulta li hemm veiZjonijiet konfliggenti - bosta drabi jiddependi minn m:in ikunu 1-impjegati u jekk ikunx ghadhom jahdmu I-Bank Pilatus jew inkella jkunu m'ghadhomx jahdmu mal-Bank ii:da spiceaw mill-Bank fuq nota pozittiva jew newtrali ghaI dawk li kienu spiccaw jahdmu minn mal-Bank Pilatus u spiccaw ghax tkeccew jew xort' ohra spiccaw fuq nota hai::ina. Ekmel Gil:ingir kien 1-ewweI CEO tal-Bank Pilatus u jghid li huwa kien hadem biex dan il-Bank jiZviluppa sistema bankarja perfetta. Fil-fatt jixhed li huwa ried li jaghZel 1-aqwa strutturi u sistemi bankarji disponibbli ghaI dan il-Bank meta kien ghadu fil-bidu tieghu, inkluz u b'mod partikolari il-core banking system tieghu, li huwa I-Oracle Flexcube, u li hu kien issuggerixxa lil Bord tad-Diretturi biex jigi akkwistat ghall-operazzjonijiet tal-Bank Pilatus. Biss huwa ghamel bejn is-6 ta' Dicembru 2013 u Settembru 2014 bhala CEO, ghalkemm wara li rrii:enja minn CEO baqgha bhala direttur tal-Bank Pilatus sa' Dicembru 2015. Huwa jghid li rrii:enja ghaliex ma kienx hemm impjega ti biZzejjed ghall-operazzjonijiet bankarji li kienu qeghd:in jaspiraw ghalihom u kien qieghed jara li kien hemm operational risk minhabba f' dan. Huwa jghld li kien diga qieghed jara operational risks u fraud risks lill-Board tad-Diretturi, ii:da jidher li ghaI xi raguru ma kienux emnuh. Huwa jghid li kien minhabba f'hekk li rrii:enja u li d:in kienet ukoll irraguru ghaliex Brenda Calleja Smith telqet minn hemmhekk ukoll Mill-banda 1-ohra, Philip Mercieca li kien direttur tal-Bank Pilatus kif ukoll Chairman tal-Audit Committee, jghld li 1-Bank Pilatus kien ii:omm dokumentazzjoni tajba hafna u kopju:Za u kien ukoll kritiku ghall-operat ta' Ekmel Gil:ingir. Biss m:inbarra Gil:ingir, kien hemm impjegati li jghidu li kien ikun hemm nuqqasijiet fid-dokumentazzjoni u floperazzjonijiet (bhal Denica Cebova u Kamila Anna Lis) u hemm impjegati ohra li jishqu li I-Bank Pilatus kien attent hafna fir-rigward tal-proceduri li jadotta u 1-mod kif kien iZomm id-dokumenti. Ghalmistoqsija jekk xi transazzjonijiet kienux "not properly recorded" Kamila Anna Lis tghid li "J wouldn't say not properly recorded, not properly documented". is Ahmed Tawfik Bugaighis, li ghameI anqas minn xahar jahdem maI-Bank Pilatus jghid li kien hemrn nuqqasijiet £1-organizzazzjoni strutturali tal-Bank Pilatus, possibilment dovuta ghall-fatt li dan kien Bank zghlr. Kien hemm 1-inkompetenza taI-Finance Manager ghax kien hemm kwistjonijiet fuq delegazzjoni u distribuzzjoni ta' xoghol u wkoll ghaliex lilu ma tawhx xoghoI ta Financial Analyst, iZda xoghol li gradwat novizz setgha jirrikopri. Ma kienx ear x'tip t'operazzjonijiet dan il-Bank kien :intiZ ghalihom filwaqt li 1komunikazzjoni fi hdan il-Bank bejn il-management u I-impjegati kienet :inadegwata. Is-Supetjuri ma kienux jghidu x'direzzjoni 1-Bank kien :intiZ li jiehu. M:inbarra n-nuqqasijiet fil-Finance Department ma kienx jaf jekk kienx hemm Compliance issues. Mill-banda 1-ohra Katarina Kostialova tghld li 1-processi ta' analiZi u ricerka taI-Bank Pilatus fuq kull transazzjoni li ssir huma vera stretti u jidhlu fil-fond ghal kull transazzjoni. Mhux tal-istess opinjoni kienet 279 ~ J :>:.' v,.,; • •'I ·1 • i 000280 Maria Efimova qaltilha li kienu jnehhu u jzarmaw il-cameras bl-addocc u ghalhekk kienu ghamlu safe fejn ma kienx hemm cameras u cjoe fil-kcina, kif ukoll li kienu nehhew il-cameras minn fuq is-server. Daphne Caruana Galizia tghld li 1-anqas is-CCTV cameras ma tista' tafda. ( Wara li inqarlha 1-Artikolu US$1.017 million in single transaction from Azerbaijan-owned company to Egrant Inc. Daphne Caruana Galizia qalet li xoghol Maria Efimova kien li tiehu hsieb il-payment transactions u b'hekk kienet taf dawk id-dettalji kollha. Michaela Krajcikova Ji kienet tahdem fil-Bank Pilatus bejn Gunju u Novembru 2015. Din tghld Ii kienu jqabduha taghmel xoghol li ma kienetx tifhem fih u ma kienetx taghmel xoghol ta' Office Manager kif kien suppost Ii kellha taghmel Anzi kienu jqabduha taghmelminn kollox- bosta drabi inklui: xoghol mhux ta' Office Manager. Anzi darba qabel ma kien hemm 1-ispezzjoni tal-MFSA f'Ottubru (proprjament f'Settembru) 2015 kien hemm hafna tensjoni, paniku u kulhadd kien nervu2:. I.Zda dix-xhud kellha toqghod iddur bihom u ttihom il-cafe u 1-ikel filwaqt Ii kulhadd kellu joqghod bil-bibien maghluqin, meta s-soltu kienu jkunu bil-bibien miftuhln. Darb' ohra kienu qabduha taghmel xoghol tal-Legal Department u fosthom Claude-Ann Sant Fournier kienet taghtha c-cavetta tal-file cabinet biex iggibilha something. Biss din kien gieli jkun hemm KYC forms li ma kienux ikunu ffirmati minn Claude-Ann Sant Fournier u dan mhux suppost li kien isir ghax minghajr dik il-firma il-process ta' KYC ma kienx ikun komplut. U ghalhekk qabel ma kienu ghamlu 1-ispezzjoni l-MFSA kellha toqghod tfittex dawn id-dokumenti minghajr firem u ggibhomlha biex tiffirmahhom. Gieli nnutat li kien hemm xi pagamenti li kien wierd kif kienu jghaddu. Anzi i:i:id tghid Ii fis-sajf tal-2015 kienet innutat li kien hemm persuni Libjani jew Iranjani li dwarhom Hamidreza Ghanbari with this woman from Legal Department hargu lista u li dwar dawn in-nies they were arranging some things and I am sure that, and I 1....-new that some of these have the companies which were still doing payments for, so I wold not understand how is it possible if I am seeing even;where, I mean the news that this was not supposed to be done. Apparti minn hekk tghid ukoll li kien hemm KYC forms li ma kienux ikunu iffirmati minn Claude-Ann Sant Fournier meta dan ma kienx suppost ghax minghajr dik il-firma I-process tal-KYC ma jkunx komplut. 280 (_. ~ Maria Efimova kienet taf bl-ismijiet ta' Egrant, Tillgate, Hearnville eccetra ghax kienet moghtija lista ta' xi ghaxar ismijiet ta' kumpaniji u ta' nies li kellhom jinghataw trattament specjali. Meta kienu jidhlu u johorgu pagamenti lil dawn il-kumpaniji jew nies, hija riedet tghid mill-ewwel lilClaude-Ann Sant Fournier u kellha taghtihom attenzjoni specjali. Fuq il-lista ta' Maria Efimova kien hemm Egrant, Tillgate, Hearnville kif ukoll Al Sahra. Maria Efimova ma writhiex statements taghhom ghax "ma tistax turini statements gtiax statements il-bank hux" .16 Daphne Caruana Galizia tghid Ii hija irceviet din 1-informazzjoni b'mod verbali u hija stra:het fuq din 1-informazzjoni moghtija lilha minn Maria Efimova. Mistoqsija mill-gja Supretendent Ian Joseph Abdilla : "id-dokumenti Sinjura ohra apparti din id-declaration of trust, din il-persuna ghaddietlek?" Daphne Caruana Galizia wiegbet "bank account opening forms". Skont Daphne Caruana Galizia, Maria Efimova kienet fil-pussess ta' zewg declarations of trust kif ukoll zewg bank account opening forms u "the other bank account opening form l-otira ta' Al Sahra FZCO". Biss hareg mix-xiehda ta' Emilia Maria Vacaru li statements kienu jsiru ghal diversi klijenti b'mod manwali. Anzi Maria Efimova kienet mitluba tkompli taghmilhom wara li telqet Emilia Maria Vacaru, iida Maria Efimova irrifjutat taghmel dan. Dawn 1-istatements ghalhekk setghu kienu faC:ilment fil-pussess ta' Maria Efimova, u b'hekk kien ghal kollox possibbli li jigu kkupjati jew jigu scanned. 16 281 t ~.-.n,...· · u .. ., U vu t-.J u ... :_ ~ ' " 1 1 i 000282 Daphne Caruana Galizia tghid li hija ma ratx il-client's list jew client's register jew ledger. Hi kienet rat zewg bank account opening forms. Dawn kienu ta' Al Sahra FZCO u 1-oltra kienet ta' Egrant Inc. 17 Minbarra dawn id-dokumenti Maria Efimova ma ghaddithiliex jew urietha dokumenti oltrajn. Daphne Caruana Galizia tghid li hija saret taf dwar il-kontijiet ta' John Dalli () u Keith Schembri mhux minghand Maria Efimova iZda minghand sors iehor jigifieri mhux mill-Bank stess. 18 Maria Efimova ma kienetx taf dwar John Dalli ghax meta ccekjat maghha Maria Efimova qalet li hija kienet taf biss dwar dawk li kienet tiehu hsieb hi. 19 Maria Efimova qaltilha li Keith Daphne Caruana Galizia tghld Ji kienet rat dawn il-bank account opening fonns ta' Al Sahra FZCO u Egran t Inc. Biss gi.e stabbilit mill-provi u dokumenti migbura nonche mill-analli:i tal-Forensic Accountants Ji Al Sahra FZCO ma tirriZultax Ji kienet klijenta tal-Bank Pilatus. U 1-anqas instabu dokumenti jew bank account opening fonns ghal Egrant Inc fil-Bank Pilatus jew imkien iehor. Fi kwalunkwe kai: Maria Efimova tghld Ji hi kienet rat il-bank account openingfonn ta' Sahra FZCO, ii:da mhux t'Al Sahra FZCO. Maria Efimova tghld Ji hija ma kellhiex kopja ta' dawn id-dokumenti, ghalkemm tghid li rathom fil-Pilatus Bank. 17 18 Minbarra impjegati tal-Bank Pilatus, nies ohra li mill-inkjesta irrii:ulta Ji kienu jafu b'dawn il-kontijiet kienu 1-impjegati tal-FIAU u tal-MFSA Ji kienu involuti £1-ispezzjonijiet Ji kienu ghamlu lil Bank, nonche 1Awdituri intemi u esterni tal-Bank Pilatus. Mix-xiehda migbura jirrii:ulta Ji John Dalli kellu kont mal-Bank Pilatus. Dal-kont infetah fl-2014 u gie maghluq fl-2015. Hamidreza Ghanbari kien ir-relationship manager ghal John Dalli u kien hu Ji fetahlu 1kont. L-uniCi transazzjonijiet li kien hemm fih kienu dawk biex jithalsu 1-ispejjei: tal-kont bankarju ghax ma kienx qed jigi wi:at u waqgha donnant account. Harnidreza Ghanbari jghid Ji jidhirlu li John Dalli kien gab il-flus minghand 1-HSBC u wara li thaslu 1-ispejjei: bankarji ghalqulu 1-kont. L-opening balance tieghu kien i:ero, baghat madwar elfejn euro. Wara l-fees gew offset. Il-closing balance tieghu kien i:ero wara hrug ta' cheque ghal sebghin euro. L-amrnont ta' flus Ji ghadda mill-Bank Pilatus fil-kai: ta' John Dalli kien wiehed i:ghir hafna. Dan kien kont personali ghal John Dalli. Arienne Gaerty wkoll tikkonferma Ji John Dalli kellu kont mal-Bank Pilatus ghalkemm hi tiftakar Ji dan kien maghluq. Mehmet Tasli jghid Ji dan 19 282 J I () Schembri kellu kont f'isem Tillgate Inc., izda ma writhiex dokumenti dwar Tillgate Inc. 20 Sa fejn kienet taf Daphne Caruana Galizia, Konrad Mizzi ma kellux kont f'ismu personali mal-Bank Pilatus. 21 L-informazzjoni kontenuta fl-Artiklu tal-US$1.017 million transfer kienet giet moghtija lil Daphne Caruana Galizia minn Maria Efimova. Mistoqsija mill-gja Supretendent Abdilla jekk Maria Efimova kienetx urietha xi statements jew xi swift transfers Daphne Caruana Galizia wiegbet li Maria Efimova ma setghetx turiha swift transfers. Fuq kumment li ghamel il-gja Supretendent Abdilla li Maria Efimova setghet urietha print out taghhom Daphne Caruana Galizia wiegbet li ma kienetx taf li sar Swift transfer, hi qalet li tahseb li kien bank to bank. Skont Daphne Caruana Galizia mhux necessarjament isir bl-i swift. 22 kien kont kurrenti u ftit li xejn gie ui:at Mix-xiehda migbura, inklui: dik tal-Awdituri tal-Bank, nonche d-dokumenti bankatji infushom, il-lista tal-klijenti tal-Bank Pilatus, mit-transazzjonijiet tal-Oracle Flexcube kif ukoll mix-xiehda ta' Hamidreza Ghanbari jirriiulta li ma kien hemm ebda tali kont bankjatju miftuh mal-Bank Pilatus f'isem Tillgate Inc. 20 Dan id-dettall gie wkoll konferma t minn Hamidreza Ghanbari fix-xiehda tieghu. Apparti minn hekk ma jirrii:ultax li Konrad Mizzi kellu xi kont bankarju ghax ma jidherx fil-lista tal-klijenti u transazzjonijiet talBank Pilatus. 21 22 Skont Maria Efimova, dan mhux minnu u hi ma qalitx hekk : Ins: You said that the Bank could not be involved. It could be a direct payment. Of course the Bank is involved. I mean if the money are leaving Pilatus Bank and going to another Bank, Wit: and it is USD it is swift, we don't have any other, Ins: So it always has to be in swift form? f 283 000284 Wit: Yes, it had to be. Brenda Calleja Smith tghid li sa mill-bidu nett tal-operazzjonijiet tal-Bank Pilatus, il-core banking syste:m kien mixtri u kien il-Flexcube tal-Oracle. Dan kien inxtara bli.ala package u kien gie implimentat minn Facilization, kumpanija mill-Albanija. Tiftakar ukoll li sa dak iZ-i:mien kienu nstallaw ukoll is-sistema TAS . Ekmel Gilingir jghid li fi i:mienu i:gur li dan ma setghax isir ghaliex kienu ghamlu protocoI li bih il-pagamenti kienu jigu pprocessati bil-Flexcube u I-messagg swift ried jigi wkoll awtorizzat mit-TAS u b'hekk ried ikun hemm kemm il-Flexcube kif ukoll it-TAS ui:atiflirnkien biex messagg swift ikun jista' jghaddib'mod validu. I.i:id jghid Ii The Court : But let us take the worst-case scenario. Let us take the worst-case scenario, and I am not referring to your time. And I am not necessarily referring to Pilatus to be clear. But if one were to affect a payment by-passing the S·wift system, how would one go about it? The Witness: By-passing Swift system? No, it is impossible. The Court : Impossible. The Witness: I thought that we were only talking about core banking system. The Court : Core banking system. The Witness : No it is impossible. The Court: You would have to pass through Swi.ft just the same. The Witness : Of course. I mean you can send for instance, I am exagerating, you can send an instruction like a normal company to your correspondent bank, but they never execute your transaction. They definitely ask Swift message. I mean it is impossible. The Court : And probably the higher the amount, The Witness : Exactly! The Court: The stricter the controls would be. The Witness: I mean I am not exagerating, I believe even for one thousand euro (€1,000) they nobody does this transaction because I mean it is direct alert I mean, you are using Swift, you have Swift connection to send instructions by Swift you should have a key between those two banks. Without key you cannot send authenticated message. You have this key as well but we are not sending your instruction by Swift you are sending by fax let me say, and it is impossible I mean even perhaps my example is a bit exagerated I mean. Emilia Maria Vacaru tghid Ii 1-pagamenti fil-Bank Pilatus kienu dejjem processati tramite I-core banking system taI-Pilatus, goe Flexcube. Hi qatt ma ingli.atat struzzjonijiet biex teffettwa pagamenti tramite persuni oli.ra jew kumpaniji oli.ra jew banek ohra. Hija kienet tibghat email lill-Operations Department sabiex dawn ikunu jistghu jipprocessaw il-pagamenti huma u ma kienet tibgli.at struzzjonijiet lil ebda persuna oli.ra. IlLegal Department u Hamidreza Ghanbari kienu dejjem jigu cc'd b'dawn 1-istruzzjonijiet ghall-pagamenti. Mistoqsija dwar jekk kienx hemm pagamenti lil persuni mill-Bank Pilatus lil Banek ohra mhux tramite Swift hi tghld Ii hi ma tafx Ii qatt sar dan. Kienu jui:aw biss Flexcube u I-payment instructions kienu jigu processati minnu u jghaddu tramite swift. Kollox kien jgli.addi mill-Flex cube. Kienet ticcekkja Ii 1-klijenti ghandhom flus fil-bank u jekk id-dettaiji taI-i swift kienux korretti. Imbaghad kienet tgli.addi kollox lillOperations Department. Hi kienet tivverifika I-Flexcube biex tara li kellhom flus fil-kont. Hi qatt ma tiftakar jew rat transazzjoni bankatja maghmula mill-Pilatus Bank Ii kienet saretmhux tramite Flexcube u swift. Dan peress li kien ikun hemm I-Intermediate Bank Ii jkun jehtieg dan 1-i swift code. 284 Ix-xiehda ta' Hamidreza Ghanbari hija C:ara Ii kull transazzjoni bankarju fil-Bank Pilatus kienet tghaddi mis-sistema tal-Oracle Flexcube u tigi wkoll u.i:ata I-portal TAS nonche Ii jigu wkoll invoiuti I-Correspondent Banks reiattivi ghaI-dawn it-transazzjonijiet Bankarji. Luis Felipe Rivera minn naha tieghu spjega dettaljatament kif is-sistema Bankarja taI-Bank Pilatus hija formulata u baZ:ata fuq Flexcube bhaia core banking system maghquda mas-servizz ta t-TAS ghall-Swift. Spjega w koll il-fea tures Ii huma inbuilt fissistema biex jigi evitat frodi - bil-htiega obbligatorja ta' aktar minn persuna wahda li jkollha access ghaIamministrazzjoni tas-sistema, kif ukoll fit-twettieq tat-transazzjonijiet. Jikkonferma wkoll li 1-Flexcube hija wahda mill-aqwa sistemi bankarji ei:istenti fis-suq. Fil-fatt ii:id li dan is-software huwa m:ibni b'tali mod li ma tistax thassar informazzjoni minn fuqu u £1-istess waqt ma thallix tracca. Ghandhom protezzjoni addizjonali jisimha Advanced Security provduta mill-Oracle li permei:i: taghha hemm sistema t'awditjar u logs ghaI kull attivita. Dawn I-attivitajiet taI-Bank Pilatus ikunu wkoll suggetti ghaI awditjar kontinwu kemm mill-internal auditors kif ukoll mill-external auditors. Parti mix-xoghol li jaghmlu 1-awdituri huwa technical audit b'mod li jaraw il-logs u jaghmlu review ta' dak li jkunu sabu fit-transazzjonijiet bankarji. Fi kwalunkwe kai:, il-pagamenti minn kontijiet ta' klijenti lil terzi xorta wahda jrid ikollhom numru IBAN ghaliex aitrimenti ma jkunx jista' jsir il-pagament u dan in-numru taI-benefiqarju wkoll ikun registrat fuq il-Flexcube. Luis Felipe Rivera jsemmi wkoll li 1-BIP - Business Infonnation Publisher huwa reporting tool Ii jiggenera rapporti mill-Flexcube. Il-Flexcube jinqasam fi tnejn-1-0racle database li juiaw I-Operations Department ghattransazzjonijiet bankarji u Flexcube Direct Banking- Ii hija pjattaforma digitali Ii biha 1-klijenti jkunu jistghu jaraw il-bilanc':i fil-kontijiet taghhom nonche t-transazzjonijiet Ii jkunu gham.lu, ghalkemm ma jistghux juiawh biex jaghmlu transazzjonijiet mill-internet. Meta kont jigi debitat, it-transazzjoni bilfors trid tigi inserita fil-Flexcube ii:da mbaghad jista jigi generat rapport mill-BIP u tinhareg debit advice f'pfd file - simili ghall-procedura ta' hrug ta' ricevuta ta' ATM. ( Ghalkemm Luis Felipe Rivera jsemmi I-possibilita ta' bank to bank transfer fir-rigward tan-Nostro account talPilatus Bank ma banek ohra li ghandhom Con·espondent Bank relationships mill-analii:i maghmula millForensic Accountant Miroslava Milenovic, ma jirrii:ultax li ammonti ekwivalenti ghaI dawk imsemmija minn Daphne Caruana Galizia £1-artiklu taghha gew pprocessati min-Nostro account tal-Bank Pilatus. Dan ifisser li 1-possibilita li saru pagamenti diretti mill-Bank Pilatus bis-sistema bank to bank kif deskritt minn Luis Felipe Rivera fir-rigward tal-allegati trasferimenti msemmija minn Caruana Galizia u Maria Efimova ma ssibx sostenn fil-provi migbura. Verijoni simili inghatat ukoll minn Kamila Ann Lis li kienet wahda mill-ewweI impjegati taI-Bank inkarigata mill-effettwar tal-hlasijiet permezz taI-Flexcube, li kien il-core banking system u t-transazzjonijiet u d-dettalji tal-kontijiet kienu jini:ammu fih "as per the nonnal banking operations". Sakemm damet tandem hemmhekk minbarra Fiexcube il-Bank Pilatus ma kienx ihaddem programm iehor ghall-effettwar talpagamenti. Mistoqsija minni: Inquiring Magistrate: so let me put it bluntly was there a way of evading Flex Cube while performing banking transactions at the same time? Kamila Anna Lis: I honestly don't think so, I don't think so. Let's not forget that every thing that is going through swift goes to another bank no so it has to be both. Inquiring Magistrate: it has to be both. Kamila Anna Lis: I can't imagine having a swift plat form without this being connected. 285 ~ ;~ ') \.' tJ U.VJ~ 0~t - I 000286 L-impjegat Ii Daphne Caruana Galizia ssemmi fl-artiklu Ii kien "the Nexia BT employee who followed up his banking transaction is the same one who submitted to Pilatus Bank the bank account opening forms for Egrant Inc" kien Michael Sa tariano. 23 Inquiring Magistrate: or else for example another programme running parallel to Flex Cube? Kamila Anna Lis: ( could be. Inquiring Magistrate: but did you ever encounter such a programme during the days you were working for Pilatus there? Kamila Anna Lis: no all the time I worked there, I operate Flex Cube, the current system, swift plat form and the online banking of Pilatus which is a part of Flex Cube itself. Ahmed Tawfik Bugaighis, Ii mix-xiehda tieghu jidher Ii ftit kien soddisfatt bl-espetjenza qasira tieghu malBank Pilatus jghid Ii I-core banking system tal-Bank Pilatus kienet il-Flexcube Ii kienet interphased mat-TAS Swift u jghid Ii ma kienx konxju tal-fatt Ii I-Bank kien juia programmi ohra Ii bihom jei:egwixxi pagamenti lil terzi: Nothing that I am aware of, and there should not be because Flex cube is a core banking system and every transaction should be recoreded through the core banking system at the end. Otherwise it would show as a missig leg, as a discrepancy. Mistoqsi ntinni jekk kienx konsapevoli ta' xi mezz biex il-Bank Pilatus ikun jista' jagrunel pagamenti billi jaqbei: l-iSwift jew Flexcube, ix-xhud wiegeb fin-negattiv. Adrian Galea li huwa dak responsabbli mill-iSwift payments fl-Operations Department sa minn Gunju 2016, jikkonferma Ii l-Flexcube hija I-core banking system tal-Bank Pilatus Ii hija kollegata ma TAS Swift. Id-dettalji tal-pagamenti, kemm incoming kif ukoll outgoing, inklui: ukoll internal payments bejn kontijiet ta' klijenti filBank Pilatus innifsu jridu 1-ewwel jghaddumill-Flexcube. Outgoing paymentsjghaddu awtomatikamentmitTAS Swift. Biss meta jkunu internal payments bejn kontijiet ta' klijenti fi hdan il-Bank Pilatus innisfu ttransazzjonijiet jigu inseriti fil-Flexcube, ii:da ma jghaddux mit-TAS - ghalkemm xorta wahda r-rapporti jigu generatimill-BIP. II-Bank Pilatus qatt ma pprocessa pagamenti Ii jghaddu minn TAS Swift ii:da mhux ukoll mill-Flexcube. Anke safejn taf Sue Lana Hedley il-Bank Pilatus ma ghandux programm jew software iehor ghajr hlief Flexcube u TAS sabiex isiru pagamenti minn kontijiet ta' klijenti jew tal-Bank lil terzi Makhabbat Ellul, Ii kienet tahdem bhala Specialist tat-Treasury fl-Operations Department bejn Novembru 2015 u d-29 ta' Marzu 2016 tghid Ii 1-Bank Pilatus kien jei:egwixxi 1-pagamenti tieghu bl-Oracle u ma kellux sistema ohra biex biha jei:egwixxi pagementi. Ghalkemm ma kienetx hi Ii tuia l-iSwift, taf li 1-pagamenti kienu jigu mbaghad processati mill-iSwift. 23 Mill-provi irrii:ulta Ii ma kienx possibbli Ii kien Miehael Satariano in kwantu dan kien spicca jahdem minn man-Nexia BT; filwaqt Ii ma kienx ghadu jahdem man-Nexia BT meta giet imwaqfa l-Egrant Inc filPanama. Gie stabbilit Ii kien Karl Cini dak Ii kien ha hsieb it-twaqqif ta' Egrant Inc tramite s-servizzi ta' 286 ( Saritilha riferenza wkoll ghall-artiklu US$400,000 uloan payment" to Michelle Muscat jewellery business partner from sister of Pilatus Bank owner Daphne Caruana Galizia tikkonferma li 1-informazzjoni dwar dan 1artiklu kienet gabitha minghand Maria Efimova, iZda din ma kienetx urietha dokumenti in sostenn ghal dak mistqarr minnha. Maria Efimova kienet qaltilha 1-isem ta' Buttardi, :i.Zda ma kienetx qaltilha bl-isem ta' Michelle Buttigieg. Fil-fatt Maria Efimova kienet semmitilha "a Maltese woman who lives in New York with a company called Buttardi, hi qaltli l-isem tal-jewellery business Buttardi mhux ta' Michelle Buttigieg". 24 Daphne Caruana Galizia ma Mossack Fonseca fil-Panama. Interessanti pero li I-Forensic Accountants Habrinson Forensics jirrimarkaw li bejn Frar u Marzu 2016 kien hemm skambju ta' korrispondenza b'email bejn Michael Satariano u Maria Efimova, fejn fiha Satariano kien jidher ferrn urtat bis-servizz li kien qieghed jingha ta mill-Bank Pilatus firrigward ta' i:ewg klijenti li jidher li ma ghandhomx x'jaqsmu mal-persuni involuti f'dan il-kai: - Exiat Holdings Limited u Privilege Limited ghal i:ewg klijenti riferiti bhala Corrado u Fiore rispettivament. F' din il-korrispondenza Satariano jilmenta hafna minhabba I-element ta' dewmien biex jinqeda mill-Bank Pilatus. II-Forensic Accountants jghidu 1-istorja ta' Efimova fir-rigward ta' Egrant Inc kienet taqa' fil-pattern ta' din il-korrispondenza u taqbel ma' 1-istotja pubblikata minn Caruana Galizia b'riferenza ghal dak fejn gie msemmi Michael Satariano kieku f'din il-korrispondenza email, 1-isem ta' Exiat Holdings Limited jigi mibdul b' dak t'Egrant Inc. u 1-kunjom Corrado jigi mibdul b'Muscat! Jigilieri pari minn narrativa tal-istorja rakkonta ta minn Efimova kienet taqbel ma kai: ta' klijenti ohra tan-Nexia BT li kienu jridu jui:aw is-servizzi tal-Bank Pilatus - ii:da li ma kellhiex x'taqsam mal-Egrant Inc jew ma Michelle Muscat Analii:i tal-arkivju tal-artikli fir-Running Commentary li kienu jittrattaw is-suggett "Buttardi", turi li 1ewwel artiklu li Daphne Caruana Galizia kitbet dwar dan is-suggett kien imur lura ghat-22 u 23 ta' Jannar 2012, fejn Daphne Caruana Galizia kienet diga ppubblikat informazzjoni dwar dan in-negozju kif ukoll irrabta bejn Michelle Muscat u Michelle Buttigieg. Artikli pubblikati wara, fis-7 t' Awissu 2012 kif ukoll tliet snin wara fl-1 ta' Marzu 2015 kif ukoll fit-23 t' A wissu 2015 jkomplu jaghtu dettalji dwar min kien hemm wara 1-isem "Buttardi" u r-rabta bejn Muscat u Buttigieg f'dan 1-isfond, inklui: il-kunjom ta' xebba ta' Michelle Muscat, cioe Tanti. Imbaghad wara dan 1-ahhar artiklu tat-23 t'Awissu 2015 Daphne Caruana Galizia ippublikat 1-Artiklu intitolat US$400,000 "loan payment" to Michelle Muscat jewellery business partner from sister of Pilatus Bank owner fil-21 t' April 2017. L-informazzjoni dwar Buttardi ghalhekk kienet ilha snin pubblikata minn Caruana Galizia stess u kienet kontenuta £1-arkivju tar-Running Commentary u li setgha jidhol fih min irid biex jara 1-istejjer li kienet tikteb u tippubblika Daphne Caruana Galizia. 24 287 000288 staqsietx kif dan it-trasferiment ta' US$400,000 sar - jekk hux bank to bank jew mod iehor. Daphne Caruana Galizia tghid li ma staqsithiex ghax dak iZzmien "ma kontx qed nieim interess f'dawn l-affarijiet, ma kontx intiza Ji swift". Mistoqsija minni jekk Maria Efimova qaltilhiex forsi jekk dan il-pagament kienx sar per ezempju lil xi hadd iehor f'isem Michelle Buttigieg, Daphne Caruana Galizia wiegbet li ma kienetx taf. Biss Daphne Caruana Galizia tghid li Maria Efimova semmiet li kien hemm paniku kbir u li dan ir-request biex jinfetah il-kont lil oht iC-Chairman Ali Sadr kien forma ta' abbu.Z u "goes against all banking practice" ghax Ali Sadr cemplilhom "biex jifthu kont malajr imbaghad joiwrgu loan mill-ewwel u jaghtu nofsu u dan kollu process isir hekk qishom piggy bank taghhom jigifieri". Daphne Caruana Galizia tikkonferma li Maria Efimova qaltilha li dawn lUS$400,000 kienu parti mill-miljun dollaru Amerikan li kienu inghataw b' self lil Negarin Sadr. Mistoqsija minni jekk kienux apparti, jigifieri over and above il-miljun dollaru Amerikan Daphne Caruana Galizia twiegeb "it was part of the one million". Hi tghid li milli tista' tifhem hi, is-self sar lil Negarin preciZ biex il-flus jghaddu lil Michelle Buttigieg u mhux ghax Negarin kellha bzonn dawn il-flejjes u dan peress li Negarin Sadrhasheminejad hija bint 288 ( ) 000289 multi miljunarju u ma ghandhiex bzonn self mill-bank. Biss Maria Efimova ma taghthiex informazzjoni ohra dwar dan is-self. 25 Maria Efimova ma taghthiex informazzjoni dwar min kienu 1-klijenti Russi li kellu I-Bank Pilatus. 26 ( Skont Daphne Caruana Galizia, Maria Efimova ma kienetx taf min kienet Egrant Inc. Maria Efimova "dawn id-dokumenti liadithom u kkupjathom f'Marzu jigifieri qabel l-Egrant sar famuz". Tghid li f'Marzu (2016) hadd ma kien ghadu jaf b' dak 1-isem. Il-motivazzjoni ta' Maria Efimova biex tikkopja dawk iddokumenti kienet li Maria Efimova bdiet tibza li ser tigi frejmjata mill-Bank stess u dan peress li kienu tefghu hafna files fuqha meta gew tal-FIAU. Meta telqet il-kollega taghha il-Head of Compliance kienu qalulha biex issib irkaptu ghal dawk il-files. Kien hemm hafna firem neqsin, kien hemm hafna ittri li ( kienu neqsin, u bdew iZommu lil Maria Efimova responsabbli u hi hasset li ma setghetx tkun hi responsabbli ghal dawn in-nuqqasijiet. Dan peress li hafna minn dawn in-nuqqasijiet kienu dovuti ghal fatt li ma kienetx ghadha 25 Gie stabbilit mill-provi li verament kien ingli.ata self lil Negarin Sadr Hashemi Nejad, li tigi oli.t icChainnan tal-Bank Pilatus Ali Sadr Hasheminejad. Ii:da 1-ammont misluf ma kienx dak imsemmi minn Caruana Galizia. Dan is-self gie rintracgat fil-kotba tal-Bank Pilatus, kien moghti fi Frar 2016 u gie pprocessat fi i:mien qasir li.afna, pero kien jammonta gli.al miljun u nofs dollaru Arnerikan (US$1,500,000) u tli.allas fi tranche wali.danija. Dwar dan is-suggett ser nidli.ol £' aktar dettall aktar il-quddiem. 26 Maria Efimova irrifjutat li tagli.ti 1-ismijiet tal-klijenti Russi anke fil-kors tax-xiehda tagli.ha fl-inkjesta. 289 t , u·. , , , ~ ·) .~ \) 000290 tiJi-.i\..iO tahdem mal-Bank dak i.Z-zmien. Daphne Caruana Galizia tghid Ii tal-Pilatus kienu geghlu lil Maria Efimova biex tiffirma fuq karta in bjank. Maria Efimova bdiet tibza Ii I-Bank Pilatus setghu ipoggu 1-firma tagliha fuq xi dokumenti u tigi ffrejmata. Daphne Caruana Galizia tghid Ii Maria Efimova qaltilha Ii : Imbaghad bdejt nib:la, qaltli u meta kelli cans immur gos-safe, staqsewni biex niehu 1files, bdejt infittix halli nara x'serinsib u qaltli rajt 1-isem Muscatu hi ma hijiex Maltija, rajt 1-isem Muscat, gharaftu bhala kunjom ii-Prim Ministru ghax ovvja Ii ma kienetx taf Ii Muscat kunjom komuni u hadthom dawn i..Z-zewgt dokumenti ikkupjajthom b'hekk hargu mis-safe u dak Ii kien il-motivazzjoni taghha u fil-fatt hi ilhom ghandha issa sirt naf bihom jiena, wara sena u ftit, ehe. Hi speci kkupjathom bhala insurance ghax bdiet tibza Ii tista' tkun framed, ehe u dik kienet il-motivazzjoni ghax ovvja hawn hafna domandi fl-press allura qed tghid hargu s-sena 1-ohra, ghalfejn :lammejthom u jien ma nistax nirrispondi, ma nistax nghid dawn 1-affarijiet fil-pubbliku imma hi kienet qed tibza minnhom hi kienet qed tib:Za' Ii ha tigi framed f'nofs 1-FIAU investigation ghax il-kollega taghha telqet lampa stampa. 27 Fit-tieni deposizzjoni tagliha nhar il-31 ta' Mejju 2017, Daphne Caruana Galizia ikkonfemat li meta kienet qed titkellem fuq is-sors taghha matul 1ewwel deposizzjoni taghha hija kienet qed tirreferi ghal Maria Efimova, Ii sadattant kienet xehdet fit-28 t' April 2017. Daphne Caruana Galizia tghid Ii Maria Efimova giet tixhed minn jeddha. Mistoqsija jekk Daphne Caruana Maria Efimova konsistentement tiC:had li ghamlet dan kollu, li hadet kopji jew li hadet xi ritratti jew scans ta' dokumenti bankarji! 27 290 c' .n.. . '91 -iiu u 0!.. 0n .i, .j Galizia f' dan 1-istadju kellhiex dokumenti li hija setghet tghaddi lill-inkjesta, hija wiegbet: Le, jien ma ghanclix id-dokumenti jien rajthom irnma ma hurniex fil-pussess tieghi u qa tt ma kienu fil-pussess tieghi fil-fa tt, jigifieri in-nies hekk qeghda nghiclilhom li meta jsaqsuni ghaliex ma tippublikahornx nghiclilhom ok kieku xtaqt, irnma na nistax ghax ma ghandix. Konfrontata bil-fatt li fix-xiehda tas-27 t' April 2017, ghall-mistoqsija tas(' Supretendent Abdilla jekk hija kienetx zammet kopja ta' dawn id-dokumenti li hija rat kopja taghhom jew inkella kienux gew mghoddija kopji lilha missors taghha, hija kienet wiegbet "ghandi kopja iva", Daphne Caruana Galizia issa wiegbet : Ehe, jien li xtaqt infi.sser li naf fejn qieghdin mhux ghancli fil-pussess tieghi, u f' dak 1istadju ma' stajtx niccara i.Zjed dwar il-whistleblower ghax hadd ma kien jafha, jigifieri jien kelli access ghalihom imrna ma kienux fil-pussess tieghi, fil-fatt biex naghrnel ittranscript kelli bzonnhom. (\ Mistoqsija minni jekk dak kienx ifisser li kienu ghand u fil-pussess ta' Maria Efimova, Daphne Caruana Galizia wiegbet li kienu fil-pussess ta' Maria Efimova (whistleblower). IZzid tghid li Maria Efimova ghandha 1-i scans u Daphne Caruana Galizia rat print out u mhux digital copy taghhom. Izda min ikollu digital copy jista' dejjem jipprintjaha. Daphne Caruana Galizia tippreciZa li dak li hi rat kienu "soft copies jigifieri printouts". Hi ma setghetx tghid kienux photocopies jew kopji stampati wara li kienu gew scanned 291 n ) :=:-9 ti ,..,, ;j ______,,. 000292 digitalment. Biss kienet Maria Efimova Ii urithom lilha. Daphne Caruana Galizia tghid Ii Maria Efimova ghandha 1-kopji: u biex nibda mill-bidu xi hadd iehor uri.homli 1-ewwel darba ... Maria Efirnova, qaltli li ghandha 1-kopji taglihorn irnma jien rajthorn ghand xi haddiehor..qaltli Ii gabhorn rninghandha. Jiena ma gietx ghandi dirett. 28 Mistoqsija jekk is-sors pero ta' din 1-informazzjoni kienetx Maria Efimova, Daphne Caruana Galizia wiegbet: Iva, s-sors iva 100 percent dak zgur, is-sors II tal-informazzjoni kienet Efimova". Inoltre Daphne Caruana Galizia ttenni Ii 1-persuna 1-ohra Ii rathom minghandha kienet qaltilha Ii kienet hadithom minghand Maria Efimova. Fil-fatt tghid hekk: Maria Efimova mill-banda 1-ohra fix-xiehda taghha tghid bil-kontra u Cjoe li 1-ewwel kienet kelmet lil Daphne Caruana Galizia imbaghad kienet kelmet lil Pierre Portelli wara Ji sa fejn kienet taf hi kienet Daphne Caruana Galizia li ghaddiet id-dettalji taghha lil Pierre Portelli Maria Efimova tghid Ii hi ma ghaddietx informazzjoni dwar din 1-istotja lil media ohra - ghalkemm darba qalet Ii kienet kelmet lil xi hbieb taghha dwar 1-istotja u darb' ohra qalet li kienet kelmet lir-ragel taghha dwar din 1-istorja u lil hadd izjed. Maria Efimova tirribadb<.xi Ii hi qatt ma wriet dokumenti lil Daphne Caruana Galizia i.i:da Ii kienet Daphne Caruana Galizia li wrietha i:-zewg declarations of trust- sa mill-ewwel laqgha Ii kellhom bejniethom f'Marzu 2017 u Ii kienet jew qabel jew wara 1-Ghid (Ii £i kwalunkwe kaZ £1-2017, 1-Ghid kien jahbat fis-16 t' April 2017 u mhux f'Marzu). Interessanti wkoll hawnhekk li skont Caruana Galizia, il-persuna 1-ohra Ii minghandha kienet ukoll rat dawn id-declarations of trust tirreferi ghaliha fil-maskil u mhux fil-femminil - qaltli Li gabham minghandha. Jigifieri anke s-sors 1-iehor li ma giex i:velat miim Caruana Galizia, Ii jidher Ii kien rageL ukoll qal lil Caruana Galizia li huwa d-declarations of trust kien gabhom minghand Maria Efimova. L-unika persuna Ii 1-inkjesta setghet tidentifi.ka Ii kienet rat dawn id-declarations of trust, minbarra Efimova u Caruana Galizia kien Pierre Portelli. Portelli fix-xiehda tieghu jghid Ii huwa kien lahaq inti.i:a ma Efimova Ii din ittih kopja tag:hhom billi ggibhom mill-iCloud account taghha wara Ji taccedi bilVPN, pero Portelli jghid li din qatt ma ta thomlu. Fi kwalunkwe kaz il-verzjoni t'Efimova u Caruana Galizia dwar min kellu dawn id-dokumenti hija dijametrikament opposta . 25 292 Daphne Caruana Galizia: Xi hadtiehor kien ... Magistrat Inkwirenti: Lilek urik dan id-dokument persuna ohra? Daphne Caruana Galizia: Ehe. Magistrat lnkwirenti : Illi lilek qaltlek li kienet hadithom mighand Efimova. Daphne Caruana Galizia : Iva. Biss Daphne Caruana Galizia regghet tenniet li hija kopji ta' dawn 1-i scans ma kellhiex u qa tt ma kellha hlief biex taghmel it-traskrizzjonijiet. \ ( U mistoqsija mill-gja Supretendent Abdilla jekk dawn il-kopji kienetx ghaddhiethom lura lil min tahomlha, Daphne Caruana Galizia wiegbet "iva". Daphne Caruana Galizia tenniet ukoll li hija qatt ma kellha fil-pussess taghha il-bank account opening forms. 29 F'dan il-kaz Maria Efimova kienet qaltilha dwarhom. Meta giet mistoqsija dwar il-bank account opening forms ta' Al Sahra u jekk minbarra Ii semghet lil Maria Efimova tghidilha dwarhom, kienetx rat xi haga bil-miktub dwar id-dokumenti, Daphne Caruana Galizia tghid li: \. ( ma nistax nahlef, imma ma nistax nahlef... ghax fi.1-fatt jiena kelli din id-domanda ghax meta bdejt infittex fuq I-internet ghax rajthom malajr ma nistax nahlef u meta bdejt infittex fuq I-internet dwar Al Sahra sibt hafna informazzjoni dwar Shams Al Sahra u fi.1-fatt jiena assumejt Ii kienu 1-istess u meta saqsejta qaltli le kienet Al Sahra Fix-xiehda precedenti ta' Daphne Caruana Galizia, meta mistoqsija mill-gja Supretendent Ian Joseph Abdilla : "id-do/...-umenti Sinjura ohra apparti din id-declaration of trust, din il-persuna ghaddietlek?" Daphne Caruana Galizia wiegbet "bank account opening forms". Fuq domanda tal-gja Supretendent Ian Joseph Abd.illa wiegbet li Efirnova kienet urietha il-bank account opening form ta' Al Sahra. Skont Daphne Caruana Galizia, Maria Efirnova kienet fil-pussess ta' zewg declarations of trust kif ukoll zewg bank account opening forms u "the other bank account opening form l-ohra ta' Al Sahra FZCO". Fit-ti.eni xiehda taghha issa qalet li Maria Efimova qaltilha dwarhom. 19 293 b I 000294 zgur, u mbaghad meta staqsejtha i.Zjed vicin wara hafn.a gimghat jigifieri dwar Al Sahra hi qaltli le niftakar li kien hemm xi tentattivi biex din il-kumpanija Shams Al Sahra jitfhu kont hemmhekk imma jien sal frattemp kont tlaqt, u fil-fatt ghandu jkun Shams Al Sahra infethet wara li telqet hi xi April xi haga hekk. 30 Meta mistoqsija jekk meta ghamlet riferenza ghall-fatt li d-dokumenti gew uploaded fil-cloud minn terzi kienetx qed tirreferi ghal Maria Efimova, Daphne Caruana Galizia wiegbet li fil-fatt kien ghalhekk li hija assumiet li huma self scans u mhux fotokopji ghax bilfors li riedu jkunu digitali biex tkun () tista' taghmel upload taglihom. Kien dan li wassalha tassumi li ma kienux fotokopji "imma printouts minn xi pdffile jew xi haga hekk" .31 Fit-tieletxiehda tagliha Maria Efimova terga tghid lihi qattma ratisern il-kumpanija Al Sahraumistoqsija speC:ifikament li Daphne Caruana Galizia ssemmi espliC:itament 1-isem tal-kumpanija bhala Al Sahra Maria Efimova tghid li "I don 't knou.1 may be it was a confusion because they had also Shams Al Sahra". Jigilieri anke hawnhekk dawn ii-i:ewgt xiehda mhux jaqblu fil-veri:jonijiet taghhom. Li hareg mill-provi huwa li Al Sahra FZCO ma kienetx tei:isti bhala klijenta tal-Bank Pilatus u ma kellhiex kont rna dan il-Bank. I.Zda Caruana Galizia tinsisti li meta staqsiet lil Efimova dwar il-fa tt li ma kienetx Al Sahra, Caruana Galizia tghid "meta saqsejta qaltli le kienet Al Sahra zgur". Din hija veri:joni inkwetanti ghax bla dubju ta' xejn hareg li Maria Efimova kienet taf li Al Sahra ma kienetx tei:isti tant li xehdet dan rnatul 1-inkjesta u d-dokumenti bankarji kienu jixhdu dan. Daphne Caruana Galizia, ta' gumalista investigattiva kienet intebhet li kien hemrn xi haga li ma kienetx qeghda ddoqqilha dwar din il-kumpanija li dwarha ma sabet xejn. U meta staqsiet speC:ifikament lil Maria Efimova dwarha din assigurata li kienet Al Sahra! Il-mistoqsija legittima hija, ghaliex jekk Caruana Galizia kienet qed tghid il-verita, Maria Efimova deliberatament assiguratha li 1-isem tal-kumpanija in kwistjoni kienet Al Sahra u mhux Sahra jew Shams Al Sahra? u allura ghaliex qaltilha haga b'ohra u iddepistat lil Caruana Galizia? Jekk Daphne Caruana Galizia kienet qeghda tghid il-verita, dan ikun ifisser li Daphne Caruana Galizia kienet qeghda temrnen lil Maria Efimova f' dak li Maria Efimova kienet qeghda tghidilha; filwaqt li Maria Efimova kienet qeghda taghtiha informazzjoni hai:ina deliberatament. 30 Maria Efimova mill-banda 1-ohra tirnad kategorikament li hija qatt ghamlet kopji jew hadet ritratti ta' dawn id-dokurnenti, ghalkemrn tghid li rathom, inklui: il-bank account opening form ta' Sahra FZCO (u ghalhekk mhux t'Al Sahra FZCO kif Caruana Galizia tghid li Efimova qaltilha). 31 294 ( ) Daphne Caruana Galizia ikkonfermat li s-sors tal-informazzjoni wara 1allegazzjonijiet imsemmija fl-artiklu US$1.017 million in single transaction from Azerbaijan-owned company to Egrant Inc. kienet Maria Efimova. Mistoqsija dwar dak li kienet qalet jekk it-transazzjonijiet kienux maghmula minn swift u jekk gietx murija xi dokumenti ta' swift transfers, Daphne Caruana Galizia qalet li hi kienet strahet fuq li qalet Maria Efimova. Daphne Caruana Galizia tghid li kienet Maria Efimova li qaltilha li kienu bank to bank transfer. 32 Daphne Caruana Galizia tghld li Maria Efimova kellha suspett li: Ghandhom xi arrangement xi bank it-Turkija, ghax hi kienet ghamlet hafna t-Turkija li kienu jghaddu t-transactions minn hemm u nahseb hi bdiet tissuspetta li ghandhom, arrangament ma' bank it-Turkija li jibghat il-flus f'bank wiehed u jerga jibghatu ma nafx imma jiena ma nifhimx bi.Zzejjed, ma nistax nghinkom. 33 Mix-xiehda ta' Maria Efimova jinii:ulta Ii mhux veru Ii kienet qalet dan Ii qed ti.stqarr Daphne Caruana Galizia. Fil-fatt il-gja Supretendent Abdilla ghamel mistoqsija specifika dwar dan (meta hu kien taht 1impressjoni li din 1-istqarrija ta' Daphne Caruana Galizia kienet ghamlitha Maria Efimova). Minn naha taghha Maria Efimova twiegeb Ii din 1-istqarrija hi ma ghamlithiex u tghld hekk: 32 Ins: Can I ask you something, you said that it would not necessary be the bank involved. You said time ago, when we were asking you, you said that it could be a direct payment. Wit No, I didn't say this. Ins: You said that the Bank could not be involved. It could be a direct payment. Wit Of course the Bank is involved. I mean if the money are leaving Pilatus Bank and going to another Bank, and it is USD it is swift, we don't have any other, Ins: So it always has to be in swift form? Wit. Yes, it had to be. Mehmet Ugurluoglu, Ii jahdem fil-Front Office mal-Bank Pilatus sa' minn Ottubru 2016 jghld Ii 1-Bank Pilatus ma kellux Uffigu fit-Turkija . 33 Michaela Krajcikova li kienet tandem Office Manager bejn Gunju u Novembru 2015 tghld li dik Ii kienet 1assistenta personali ta' Ali Sadr, goe Linet Estiroti., dak iZ-i:mien kienet importanti hafna u li kienet baqghet 295 f Kienet Maria Efimova Ii kienet qaltilha Ii kien Michael Satariano dak 1impjegat Ii kien issemma' £1-artiklu tal-US$1.017 million, ghalkemm ftit wara tghid Ii ma kienetx tiftakar. 34 tandem remotament mit-Turkija ghall-Bank Pilatus. Tgliid Ji kienet minn taI-bidu nett tandem maI-Bank Pilatus u ku1l meta kien ikollhom xi probiema jew diffikuita kienu jcempiu lilha. Kienet tandem sieghat twaI hafna u tibghat hafna e-mails. Biss wara li kienet spiC:C:at tandem maI-Bank Pilatus dix-xhud kienet saret taf Ji Linet Estiroti kienet spiccat tandem maI-Bank Pilatus jew keccewha u ma kienetx setghet tifhem ghaliex kienu ghamlulha hekk meta kienet tandem dawk is-sieghat kollha. Emilia Maria Vacaru tiftakar Ji kien hemm wanda jisimha Linet Estiroti li kienet tandem mal-Pilatus. Hi qatt ma ltaqgliet maghha pero. Estiroti kienet tandem mid-dar fit-Turkija. Meta Vacaru kienet trainee, kienet iccempillha u taghtiha 1-pariri xi trid taghmel biex tiftah kontijiet tal-bank. Taf li qabeI Estiroti kienet tandem fuq ftugh ta' kontijiet tal-bank, pero ma tafx jekk kienetx taghmel attivitajiet ohra. Taf li kienet tandem ghal mad war ghaxar snin ma Ali Sadr. Fil-bidu meta kienet bdiet tandem Vacaru ma Pilatus Bank, Estiroti kienet baqghet tipprocessa pagarnenti ghalPilatus Bank. Pero wara I-Bank ghaddew 1-ipprocessar tal-payment instructions lil Vacaru. Biss wara ghalkemm kien ghaddewlha I-payment instructions, hi kienet tirreferihom lura I-Bank £'Malta. Peress li ma kienet £'Malta hi ma kienetx f'qaghda li twettaq il-payment instructions. Emilia Maria Vacaru ii:i:id tghid li I-process tal-pagament kien kollu jigi registrat bil-miktub u tramite e-mazl. Wara li 1-pagamenti kienu jigu pprocessati kienu jintbaghtu lil Operations Department u dawn kienu jei:egwixxu I-pagamenti tramite l-Flexcube. Sa fejn taf hi I-Bank kellu biss il-Flexcube li bih setghu jsiru transazzjonijiet bankatji u ma kienx hemm xi sistema bankarja ohra. Sa fejn tafhi I-Bank dejjem kien jui:a 1-i swift gha t-transazzjonijiet u pa gamenti li kienu jsiru. L-i swift kien ikun imsemmi fuq il-paymen t request farms. Hurna kienu dejjem jivverifikaw Ji 1-i swift code kien ikun korrett sabiex il-pagament kien jista' jsir. Fir-raba' xiehda taghha Maria Efirnova tghid li verament kienet semmiet lil Michael Satariano lil Daphne Caruana Galizia, ii:da Maria Efirnova semmietu £is-sens li huwa kien wiehed mill-impjegati tan-Nexia BT li 1-aktar kien igib klijenti lill-Bank Pilatus u rnhux ghaliex kien b'xi mod involut fit-transazzjoni bankatja msemrnija rninn Daphne Caruana Galizia fl-artikolu taghha. Ghal darb' ohra meta Maria Efirnova giet konfrontata bil-fatt li Daphne Caruana Galizia kitbet xi haga differenti minn dak Ji kienet xehdet Maria Efimova fir-raba' xiehda taghha, Maria Efimova qalet Ji dan setglia kien dovut ghall-fatt Ji Daphne Caruana Galizia regghet hawdet dak Ji Maria Efirnova kienet qaltilha. Maria Efimova tgliid hekk: - 34 Court: Excuse me I have to repeat the question. Now going back is it true that an employee from Nexia BT called Pilatus Bank several times a day in relation to this transaction that did not go through between Sahra and Egrant? Witness: Now I remember telling to Mrs. Caruana Galizia that Michael Satariano was calling me many times in relation ·with - at some account openings, they were introduced to the bank and the bank was delaying to open the accounts. So I remember such situation the he was calling literally like every hour, did you open, did you open, did you open. Maybe she confused, I don't know. Court: Well she had to say that she understood you right or wrong. but was Mr. Satariano calling you in relation to this transaction that did not go through? 296 000297 Daphne Caruana Galizia ssostni li 1-informazzjoni li Egrant, Tillgate u Hearnville kellhom kontijiet il-Pilatus kienet taghthielha Maria Efimova. 35 Linformazzjoni relattiva ghall-artiklu dwar is-self ta' Negarin Sadr u 1-allegat hlas lil Buttardi kienet ukoll Maria Efimova li taghthielha. \ ( Witness: No. Court: No. Witness: No. Court: Or did Mr. Satariano speak to you about Egrant? Witness: To me no. Court: No. Witness: No he never spoke to me about Egrant. 35 Ebda kont bankarju f'isem dawn il-kumpaniji jew bank account opening forms jew dokumenti ohra relattivi ghal dawn il-kumpaniji ma nstabu fir-records stampati jew digitali jew fil-core banJ...ing systrni talBank Pila tus. 297 11-kitbiet ta' Daphne Caruana Galizia dwar Egrant Inc. fir-Running Commentary u t-triq Ii waslitha tippubblika tal-artiklu meritu ta' din 1inkjesta Kornponent ewlieni fil-kitbiet ta' Daphne Caruana Galizia u li jidher li kienet ibbazat hafna rnill-konkluzjonijiet taghha fil-kwisjoni Egrant Inc kienet tistrieh fuq arnrnont enorrni t'inforrnazzjoni Ii jirriZulta li kienet ipprocessat Daphne Caruana Galizia rninn hafna sorsi diversi. Bhala gumalista hi kienet hielsa li tigbor bicCiet t'informazzjoni partikolari u wara tigborhom flirnkien u titrasformahorn f'kitba, skont dak li kienet ternrnen Ii kienet il-verita. Biss il-rnod kif tigi processata 1-inforrnazzjoni mill-gurnalista huwa differenti minn dawk li jrid jaghmel il-rnagistrat. Il-magistrat jirCievi inforrnazzjoni u rninnha jrid jislet, skont regoli ben preciZi, dik Ii rnill-istess informazzjoni tikkostitwixxi evidenza diretta u dik Ii hi evidenza indiretta jew cirkostanzjali legalrnent arnrnissibbli. 36 ••L-interpretazzjoni tal-evidenza indiretta jew C:irkostanzjalihija spjegata b'mod car fis-sentenza ll-Pulizija vs. Abderrah Berrad et fejn il-prinC:ipji regolatorji u li johorgu mill-gurisprudenza Maltija gew sintetizzati hekk: Huwa minnu wkoll kif rapportat aktar 'I fuq Ii fl-Artikolu 638(2) tal-Kap. 9 i.x-xhieda ta' xhud wiehed biss, jekk emnut minn min ghandu jiggudika fuq il-fatt hija bizzejjed biex taghmel prova shiha u kompluta minn kollox, daqs kemm kieku 1-fatt gie ppruvat minn zewg xhieda jew aktar. Ghalhekk jispetta lill-Qorti tara liema hija 1aktar xhieda kredibbli u vero simili fic-cirkostanzi u clan a bazi tal-possibilita'. Huwa veru wkoll li 1-Qorti ghandha tqis provi cirkostanzjali jew indizzjarji sabiex tara jekk hemmx irbit bejn 1imputat u 1-allegat reat. Dan qed jinghad ghaliex ghalkemm huwa veru Ii fil-kamp penali 1-provi ndizzjarji hafna drabi huma aktar importanti mill-provi diretti, pero' hu veru wkoll li provi ndizzjarji jridu jigu ezaminati b'aktar attenzjoni sabiex il-gudikant jaccerta ruhu Ii huma univoci. 298 Fil-fatt il-Qorti ha'A'llhekk taghmel referenza ghall-sentenza moghtija mill-Qorti tal-Appell Kriminali fil-hmistax (15) ta' Gunju, 1998 fil-kawza fl-ismijiet 'Il-Pulizija vs Joseph Lee Borg', fejn kien gie ritenut li provi jew indizzji cirkostanzjali ghandhom ikunu univoci, doe' mhux ambigwi. Ghandhom ikunu ndizzji evidenti li jorbtu Iillakkuzat mar-reat u hadd iktar, anzi 1-akkuzat biss, li hu 1-hati u 1-provi li jigu imressqa, ikunu kompatibbli rnalpresunzjoni tal-innocenza tieghu. Illi ghalhekk huwa rnportanti fl-isfond ta' dan il-kaz li jigi ppruvat li kien 1-imputat biss li ghamel dak Ii gie akkuzat bih u ghalhekk il-Qorti sejra tikkonsidra kwalunkwe prova possibilrnent cirkostanzj ali li tista' tor bot lillimputat b'mod univoku bir-reati addebitati lilu. Fil-fatt kif gie ritenut fis-sentenza rnoghtija mill-Qorti tal-Appell Kriminali fissitta (6) ta' Mejju, 1961 fil-kawza flismijiet 'Il-Pulizija vs Carmelo Busuttil', "Il-prova ndizzjatja ta" spiss hija 1-ahjar prova talvolta hija tali li tipprova fatt bi precizjoni matematika." Illi huwa veru li fil-kamp penali, il-provi ndizzjarji hafna drabi hum a aktar importanti mill-provi diretti. Hu veru wkoll li 1-provi ndizzjarji jridu jigu ezaminati b'aktar attenzjoni sabiex wiehed jaccerta ruhu li huma univoci. ( Archbold fil-ktieb tieghu Criminal Parctice (1997 edition para 10-3) b'referenza ghal dak li qal Lord Normand filkaz Teper vs R (1952) jghid: "Circumstantial evidence is receivable in Criminal as well as in Civil cases; and indeed, the necessity of admitting such evidence is more obvious in the former than in the latter; for in criminal cases, the possibility of proving the matter charged by the direct and positive testimony of eye witnesses or by conclusive documents much more than in civil cases; and where such testimony is not available. The Jury is permitted to infer the facts proved other facts necessary to complete the elements of guilt or establish innocence. It must always be narrowly examined, if only because evidence of this kind may be fabricated to cast suspicion on another... It is also necessary before drawing the inference of the acrused's guilt from cirrumstantial evidence to be sure taht there is no other coexisting cirrumstance which would weaken or destroy the inference." Illi din hija ezattament il-posizzjoni hawn Malta, kif fil-fatt giet konfermata b'sentenza rnoghtija mill-Qorti talAppell Kriminali nhar d-disgha ta' Jannar, 1998 fil-kawza fl-isrnijiet 'Il-Pulizija vs Emanuel Seisun'. Din il-Qorti thoss u tghid li provi cirkostanzjali huma bhal katina li tintrabat minn tarf ghal tarf, b'sensiela ta' ghoqiedi li jaqblu ma' xulxin u li flimkien iwasslu fl-istess direzzjoni. Il-Qorti hija rinfaccjata b'zewg versjonijiet ta' kif sehhet il-grajja..... ( Ghalhekk rn'hemmx dubju li 1-Qorti hija rinfaccjata b'zewg verzjonijiet dijametrikament opposti ghal xulxin ghalkemm inghad sa minn dan 1-istadju bikri tas-sentenza jidher li 1-imputati li gew investigati a tempo vegine tal-investigazzjoni baqghu konsistenti fil-verzjoni tal-fatti taghhorn sa meta xehdu 1-Qorti viva voce rninn jeddhom hames snin wara !-incident. Illi ghalhekk rn'hernmx dubju Ii kollox jiddependi fuq il-kredibilita · tax-xhieda u dan billi bhala gudikant il-Qorti ghandha tqies 1-imgieba, il-kondotta u 1-karattru tax-xhieda, tal-fatt jekk ix-xhieda ghandhiex mis-sewwa jew hiex kostanti u ta' fatturi ohra tax-xhieda tieghu u jekk i.x-xhieda hiex imsahha minn xhieda ohra u tac-cirkostanzi kollha tal-kaz u dan ai termini tal-Artikolu 637 tal-Kap. 9 tal-Ligijiet ta' Malta .... Huwa minnu, kif gie allegat rnid-difiza, Ii jekk il-Qorti hija rinfaccjata b'zewg verzjonijiet konflingenti ghandha tillibera, stante li tali konflitt ghandu jmur a beneficcju tal-imputat, pero' huwa veru wkoll kif gie deciz rnill-Qorti tal-Appell Kriminali fid-dsatax ta' Mejju, 1997 fil-kawza fl-ismijiet 'Il-Pulizija vs Graham Charles Ducker': "It is true that conflicting evidence per se does not necessarily mean that whoever has to judge may not come to a conclusion of guilt. Whoever has to judge may, after consideration of all circumstances of the case, dismiss one version and accept as true the opposing one." Huwa 1-oneru tal-Prosekuzzjoni Ii tressaq 1-ahjar provi sabiex tikkon vinci lill-Qorti Ii 1-akkuzi ad debitati lill-imputat h uma veri u d an ghaliex kif jghid il-Manzini fil-ktieb tiegh u Diritto Penale Vol IIl Kap IV pagna 234, Edizione 1890:- "II cosi' detto onero della prova, cioe' il carico di fomire, spetta a chi acrusa - onus probandi inrumbit qui osservit". 299 f 000300 Il-kitbiet ta' Daphne Caruana Galizia juru Ii bla dubju hi kienet tirCievi informazzjoni minn sorsi varji, kemm lokali kif ukoll minn barra minn Malta, hafna minn liema informazzjoni ma kienetx disponibbli pubblikament; u xi drabi anke meli.uda minn sorsi Ii huma, jew Ii skont ilLigi kienu kunfidenzjali u sahansitra segretati, bli.al Banek, Dipartimenti Govemattivi u Ministeri, Awtoritajiet Pubblici oli.ra bli.al 1-FIAU, jew inkella x-xogli.ol li kien qiegli.ed isir mill-ICIJ. Jidher Ii min kien itiha 1-informazzjoni ma kienx iqis il-limitu u 1-konfini bejn id-dover Ii jigu mli.arsa 1-vinkoli ta' ( · kunfidenzjalita u segretezza fir-rigward tal-informazzjoni kunfidenzjali u sigrieta u dik Ii mhix; u bejn dik mogli.tija legalment u dik Ii ma kienetx. Ilgurnalista kienet tircievi informazzjoni minn kullimkien u tipprocessaha, minkejja kollox. Daphne Caruana Galizia bdiet tikteb b'mod inekwivokabbli dwar 1-Egrant Inc. sa minn April 2016 b' serje ta' artikli dwar min setgha kien is-sid ahli.ari { t' Egrant Inc fuq perjodu Ii jmur oltre sena sli.iha. Il-kitba tagli.ha turi Ii Daphne Caruana Galizia, gli.al menu gli.all-bidu, ma kellhiex 1-ideat tagli.ha cari dwar min setgli.a kien is-sid ali.li.ari ta' din il-kumpanija. Ghalkemm sa mill-bidu nett hi wriet is-suspetti tagli.ha Ii din il-kumpanija kienet, b'xi mod jew ieli.or tappartjeni jew rikonduCibbli Iii Joseph Muscat, 1-incertezza tagli.ha 300 000301 ~uGJ,ZJ~ dwar dan kienet giet mistqarra f' artiklu pubblikat minnha fit-13 ta' Mejju 2016 £'23:43 f' artiklu intitolat Though he's lying low, don't forget John Dalli: The third Panama company, Egrant Inc, set up by Brian Tanna and Karl Cini of Nexia BT alongside Konrad Mizzi's Heamville Inc and Keith Schembri's Tillgate Inc, is not necessarily Joseph Muscat's. I think it is more likely to be John Dalli's. No details of Egrant Inc are available in the Panama Papers because none were sent by email. The documents in the Panama Papers, for the other two, are all either emails or documents sent by email attachment. If it wasn't in an email, then it isn't there. What we do have is an email in which Nexia BT says it will give details of Egrant Inc's intended ultimate beneficial owner via Skype call. '( This, to me, doesn't sound like the Prime Minister. It sounds like Dalli. Don't ask me why I think that- pure instinct. Muscat, Mizzi and Schembri operate as a tight unit. If Torma was going to Skype for Muscat, then he would have Skyped for Mizzi and Schembri too. Whoever Egrant Inc was for, the Skype call wasn't because he was more important. It was because he was different - with them, but separate, and also older and with a very long record in covering his tracks and protecting himself with a firewall of secrecy. Also, Dalli is known not to trust even his collaborators implicitly, which is why his henchmen are his daughters. Dan fil-fatt kien ukoll gie msemmi minn John Dalli fix-xiehda tieghu, fejn wara li huwa cahad dak miktub, sahansitra ddenunzja lil Daphne Caruana ( Galizia bhala li kienet terrorista minhabba 1-kitbiet taghha. Biss f?t wara 1pubblikazzjoni ta' dan 1-artiklu Daphne Caruana Galizia regghet lura ghannarrativa originali taghha dwar il-prezunt sid ahhari ta' Egrant Inc. Ii skontha kien Joseph Muscat. JirriZulta wkoll mill-kitbiet taghha Ii dik 1-ezitazzjoni u incertezza Ii kienet qeghda turi sa' madwar Ottubru 2016 bdiet tnin sew kif rifless fil-kitbiet taghha wara Ottubru 2016, fejn Daphne Caruana Galizia 301 + u Of\010? 'i:.r ,...i bdiet tikteb b' mod aktar assertiv d war il-prezunt sid ahli.ari t' Egrant Inc. bhala li huwa Joseph Muscat. Wiehed mill-ewwel artikli fejn Daphne Caruana Galizia bdiet tohloq ir-rabta bejn Egrant Inc u Joseph Muscat gie pubblikat fl-lOt' April 2016 fil- 10:42am intitolat Australian Financial Review reveals existence of third linked set- up called Egrant "without personal details". Is it the Prime Minister's? (~ F' dan 1-artiklu Daphne Caruana Galizia tinterroga z-zmien meta intbaghtu 1-ewwel emails minn Karl Cini lil kollegi tieghu f'Mossack Fonseca (liema emails gew mistharga wkoll matul il-kors ta' din 1-inkjesta u jifformaw parti mir-relazzjoni taI-Forensic Accountants Harbinson Forensics) u stqarret: This fresh evidence indicates that Egrant may well be the Prime Minister's own setup. The timing of the emails and the confidence with which Nexia BT wrote to Mossack Fonseca just five days after Muscat became prime minister constitutes nearirrefutable evidence that setting up the Panama companies and New Zealand trusts were not ad hoc decisions taken due to temptation by graft that cropped up along the way, but that they got into power precisely to be able to make secret money out of it. It is now also impossible, given the timings, for the Prime Minister to behave as though he is not part of it and that they acted without his knowledge (he has never even actually said that). Minn qari tal-email datat 14 ta' Marzu 2013 mibghut minn Karl Cini lil Luis Quiel pero, Karl Cini ma jsemmix Ii ried iwaqqaf Panama companies and New Zealand Trusts Cjoe fil-plural, izda jsemmi "a Panama company and possibly a trust" Cjoe £is-singular. Jigifieri f' dak 1-istadju t-twaqqif tat-Trust jidher li 302 t kienet ghadha fir-relm tal-possibilita - idea. Biss dejjem jitkellem fis- singular. Dan jirri.Zul ta wkoll minn emails sussegwenti mibgli.u ta minn Kar I Cini lil Cristina Rios fejn fil-25 ta' Marzu 2013 Cini jibghat sensiela t' emails intitolati "RE: transfer of companies" fejn terga tissemma' 1-"Panama company and possibly a trust" dejjem £is-singular. Biss hawnhekk Daphne Caruana Galizia tagli.Zel Ii tirreferi ghalihom fil-plural u mhux £is-singular - u dan meta mill-provi ma hemmx x'jindika Ii f' dak 1-istadju inizzjali kien hemm il(../ hsieb Ii jigu mwaqfin tliet kumpaniji fil-Panama. L-liZu indiskriminat u kostanti ta' Daphne Caruana Galizia ghar-riferenza gli.at-twaqqif ta' kumpaniji fil-Panama (aktar milli kumpanija wahda kif juru 1-provi), huwa rifless ukoll fl-artiklu pubblikat fl-10 t' April 2016 fis-12:36 pm intito lat Their very first act ofgovernment was to set up Panama companies for graft. Pero kif jirrimarkaw il-Forensic Accountants Harbinson Forensics f' dak 1istadju inizjali tar-relazzjoni ta' shubija bejn Nexia BT u Mossack Fonseca mhux facli li jigi determinat, bi provi u mhux kongetturi jew suspetti, gli.al min ezattament kien qiegli.ed jirreferi Karl Cini f'dawk I-emails tiegli.u aktar il-fuq imsemmija. Gie pruvat soddisfacentement li f'Marzu 2013 Egrant Inc kienet ghadha mhix inkorporata; daqs kemm ma kienux 1-anqas gli.adhom inkorporati 1-kumpaniji Tillgate Inc. u Hearn.ville Inc. Almenu mill-emails ta' 303 UUU302 000304 Karl Cini ma jirriZultax li kien hemm il-hsieb ghat-twaqqif ta' tliet kumpaniji £' dak 1-istadju. Li hu car minn dawn I-emails hu li Karl Cini kellu klijent f'mohhu li kien interessat f'kumpanija fil-Panama u (possibilment) fi Trust (minghajr ma tissemma' gurisdizzjoni ghaliha) u li 1-UBO ghaliha ma kienetx Nexia BT u li kien ser ikellem lil Luis Quiel tramite Skype biex jaghtih aktar dettalji. 37 ( ./ IrriZulta wkoll pruvat soddisfacentement li din mhix 1-unika okkazjoni fejn Karl Cini kien jikkomunika ma impjegati ta' Mossack Fonseca tramite Skype. Dan johrog car ukoll minn emails ohrajn li gew analizzati fil-kors ta' din 1inkjesta, fosthom dik precedenti tal-14 ta' Marzu 2013 intitolata "panama company and trust" mibghuta lil Luis Quiel f'l:36:19PM (UTC) fejn jghidlu : Hi Luis I need you to send me a formation document pack for a company in Panama and possibly a trust. If you have time today give me a call on skype for a general update and to talk about this. thanks. Karl Cini Kjarament dawn kien jitkelmu bl-i Skype meta kien ikun hemm bzonn u kemm fuq affarijiet ta' natura generika kif ukoll ta' natura specifika. Mhux maghruf il-kontenut ta' dawn il-konversazzjonijiet x'kien ikun. L-uniku hjiel kien johrog minn emails sussegwenti 1-konversazzjoni fejn jew issir xi 3; It wz11 be an individual and i wz11 speak to Luis on skype to give him more details. 304 1 000305 riferenza ghal dak li jkun gie diskuss verbalment jew fir-rigward ta' x1 azzjoni li tkun ittiehdet b'riferenza ghal tali konversazzjonijiet. Kif gie muri mill-emails ohra li gew analizzati fil-kors ta' din 1-inkjesta u li jifformaw parti minnha, il-kuntest tal-email tal-25 ta' Marzu 2013 u dawk li jsegwuha isir dak ta' "RE: transfer of companies" kif tixhed 1-intestatura ta' din \ ( I-email. Dan jidher ukoll minn email mibghuta minn Karl Cini datata 15 t' April 2013 taht 1-istess intestatura fejn Karl Cini jippressa lil Mossack Fonseca ghal azzjoni biex dawn jipprovdu d-diretturi u 1-azzjonisti fil-forma nominee kemm jista' jkun malajr. Ma din I-email Karl Cini jehmez kopja taccertificate of incorporation ta dawn il-kumpaniji li huwa jirreferi ghalihom u li kienu Colson, Lester u Selson li huma rikonduCibbli ghal Keith Schembri, Adrian Hillman u Malcolm Scerri. 38 -, { Biss Daphne Caruana Galizia tirreferi ghall-parti mill-email tal-21 ta' Marzu 2013 fil-11:39:33 mibghut minn Karl Cini lil Luis Quiel intitolat "transfer of companies" fejn Cini jghid lil Quiel : "I remind you about my email of the 14th March. When you can please send me details for setting up a panama company and possibly a trust" u tinterpretah bhala li qed jaghmel riferenza ghal Egrant Inc. minghajr ma tispjega kif waslet ghal din il-konklu:ljoni meta din I-email ma 38 Ara 1-paragrafu 144 tar-relazzjoni tal-Forensic Accountants Harbinson Forensics. 305 f 000306 kienetx email li kienet tittratta biss it-twaqqif ta' kumpanija Panamense u possibilment Trust in abstracto iZda trid tinqara' fil-kuntest tal- konversazzjoni "RE: transfer of companies" li ssegwi. Ghal xi raguni Daphne Caruana Galizia qisha tinjora li fil-kumplament tal-email tal-21 ta' Marzu 2013, Karl Cini jkompli jtenni li : I also have 3 companies which are registered in the BVI and managed by Mossack Fonseca in BVI. These are companies of our clients but were set up by another person in Malta, through Mossack Fonseca. From now on I need to be the person of contact for these companies (I attach the certificate of incorporation for each of them) and in addition I need that for each company a director and a nominee shareholder is appointed. Can you please assist and let me know what you need to effect this change. Regards. F' dak 1-istadju din il-korrispondenza turi li Karl Cini kellu interess prindpali kemm fit-"transfer of companies" u fl-istess kuntest jitkellem ukoll fuq ittwaqqif ta' a panama company and possibly a trust. Ghal xi raguni Daphne Caruana Galizia ma tippublikax din is-silta dwar it-tliet kumpaniji fil-BVI. Cristina Rios imbaghad wiegbet ghal din I-email ta' Karl Cini fit-22 ta' Marzu 2013 fl-2259 (u Luis Quiel gie kkumpjat biha) dwar 1-istess suggett ta' "transfer of companies" u tibghatlu email dettaljata dwar x'dokumenti kienu mehtiega li jigu mibghuta lilhom biex it-talba ta' Cini tigi milqugha. Cini wiegeb ghal din I-email ta' Cristina Rios bl-email tieghu tal-25 ta' Marzu 2013 fis-0618 (u Luis Quiel gie kkumpjat biha). Qallha: 306 ( } Dear Cristina All is well thanks. Hope same with you and Luis. I presume the information and documents you sent me relate to the setup of the new company in Panama and for the Trust. We will prepare the requested information but the UBO will not be Nexia BT. It will be an individual and i will speak to Luis on skype to give him more details. 39 In respect of the transfer of the 3 companies I mentioned below and for which I attached the initial documentation, what would you require to make the transfer? As indicated that I need that: • The current directors are replaced with a nominee director of your choice, The service of Nominee Directors have an annual cost US$450 • • The shareholding is transferred to Mossfon as a nominee shareholding, still retaining the current UBOs (for which you already have the information as the companies are already set up) The service of nominee shareholders have an annual cost of US$600.00 All future correspondence in respect of these companies is directed to me We need authorization of our client in records to proceed with the change of administration process, in the meantime we require the due diligence for NEXIA BT. I also need to set up a new BVI Company for a client of ours. Please send me the necessary forms. Regards Karl Cini I \, _./ L-artikli ta' Daphne Caruana Galizia juru li hi ghamlet 1-interpretazzjoni taghha tal-kontenut ta' dawn I-emails minhabba li Cini jsemmi li: Ta' min jinnota wkoll li fil-cache ta' emails sottomessi lil din 1-inkjesta £1-ewwel rikors magtunul minn Dr. Simon BusuttiL huwa jipprezenta din I-email :i.i:da jirr:i.i:ulta li dik li kienet prezentata kienet tirriproduci biss din 1-email sa' din is-silta . 11-kumplament tal-email giet maqtugha barra mill-kopja tal-email li foma Dr. Simon Busuttil Dan jidher fid-dokumenti li jifformaw parti mir-rikors imsemrni li jifformaw parti millatti ta' din 1-inkjesta. 39 307 .•. ~ ! ! :. . ~ . ~ ; s n >i-s·· vn Uvvs) u 000308 I presume the information and documents you sent me relate to the set up of the new company in Panama and for the Trust. We will prepare the requested information but the UBO will not be Nexia BT. It will be an individual and I will speak to Luis on skype to give him more details. Biss ghal darb' ohra Daphne Caruana Galizia thalli barra dik il-parti li jirreferi ghat-twaqqif tal-BVI company il-gdida. Il-kitba ta' Daphne Caruana Galizia turi li r-ragunament taghha kien li galadarba: (a) Cini ma zvelax 1-isem tal-UBO bl-email, (haga Ii aktar tard Cini jirriZulta Ii ghamel £1-2015 fil-konfront ta' Komad Mizzi u Keith Schembri), (b) Li skont 1-interpretazzjoni tal-kliem ta' Karl Cini fl-email tieghu tal25 ta' Marzu 2013 huwa kien sejjer jaghti d-dettalji tal-UBO ghal din il-kumpanija tramite Skype lil Luis Quiel - u b'hekk jevita li jhalli paper trail bl-isem ta' dan 1-UBO, (c) Li dan 1-UBO kien ser ikun individwu, (d) U ladarba individwu ma kienetx ser tkun Nexia BT (ergo Brian Torma), Allura dan kien ifisser li dik il-persuna li Karl Cini kien qieghed jirreferi ghaliha sa minn dak 1-istadju hekk bikri ma kien hadd hlief Joseph Muscat minhabba Ii : 308 l _j (i) Joseph Muscat kien aktar importanti mmn Keith Schembri u Konrad Mizzi; u (ii) Alu and saying that the third company would also be "for an individual" but that the details would be given over Skype. There is another point that needs to be made: if this certificate were not another lie and forgery - just like the bank documents which Nexia BT forged on a letterhead for a Maltese bank branch that no longer existed, when restructuring companies in the British Virgin Islands for Adrian Hillman and Keith Schembri - Tanna and Muscat would have whipped it out of their hat a year ago, and not now when they are cornered by the PANA Committee. r We have come to a pretty pass here in Malta when our Prime Minister uses a certificate from a criminal organisation, signed by a man implicated in forging documents for a bank investigation in the Caribbean, and transmitted to the media by a corrupt accountant, to attempt to salvage what is left of his reputation Wara li kienet ippubblikat dawn 1-artikli kollha fi zmien qasir, Daphne Caruana Galizia waqfet tikteb stejjer fuq Egrant Inc fuq il-blog Running Commentary ghal aktar minn xahar. Minn qari ta' dawn 1-artikli kollha flimkien jirriZulta li Daphne Caruana I Galizia kienet ibba2:at il-konklU.Zjonijiet taghha dwar min kien is-sid ahli.ari tal-Egrant Inc fuq siltiet mill-Panama Papers cache (prinCipalment I-emails ta' Karl Cini lil Luis Quiel u Cristina Rios mibghuta fl-14 ta' Marzu, 21 ta' Marzu u 25 ta' Marzu 2013) fejn torbot it-talba ta' Karl Cini ghal kumpanija filPanama u possiblrnent Trust bhala Ii kienet ir-riferenza ghal Egrant Inc minkejja li kif ins tab fil-provi ma kienx hemm evidenza diretta jew evidenza cirkostanzjali inekwivoka Ii fuqha setghet issir din il-konkluzjoni. 335 (' '' ~vVuuL.J: f ! ! _:1 ~ ,1 U _) 000336 Daphne Caruana Galizia tikkonkludi dan in bazi ghall-argument li ma setghax ikun mod iehor galadarba Karl Cini ma kienx lest li jiZvela 1-identita tal-UBO ta' din il-kumpanija hlief bi Skype. Biss kif intqal aktar il-fuq, ghalkemrn huwa minnu li Karl Cini ma zvelax 1-identita tal-UBO fl-emails tieghu, mill-banda 1-ohra Daphne Caruana Galizia jidher li injorat il-kuntest li dak id-diskors kien qieghed jigi miktub fih, fosthom, li dik ilkorrispondenza kienet qeghda ssir fil-kuntest ta' kumpaniji li fihom kellhom interess Keith Schembri, Adrian Hillman u Malcolm Scerri. Tigbed il-konkluzjoni li Egrant Inc kienet bilfors tappartjeni lilJoseph Muscat minhabba 1-mod kif Joseph Muscat agixxa meta hija kienet zvelat 1i Keith Schembri u Konrad Mizzi kienu s-sidien ahharija ta' kumpaniji fil-Panama u Ii dawn gew wara imwahda fi Trust fi New Zealand - u Cjoe billi ma illicenzjhomx. Tghid dan ukoll ghaliex kienet konvinta li dawn it-tliet persuni kienu qeghdin jahdmu bhala triade - cjoe' jikkollaboraw strettament ma xulxin ghall-avvanzament finanzjarju taghhom personali minn kuntratti u opri pubbliCi tramite xibka ta' kumpaniji sigrieti kostitwiti fil-Panama u mohbija fi Trusts fi New Zealand jew mad war id-dinja. t 336 0fl -0·-3-3 7.. - vf i : ~ : U' ' 4 l '1 ') . <.} •.~\ 0. LJ ' ' ~..; F' dak 1-istadju dawk jidhru li kienu 1-provi u 1-argumenti li in bazi taglihom Daphne Caruana Galizia kellha dik il-konvinzjoni soda li Egrant Inc kienet tappartjeni lil Joseph Muscat. Sadak il-punt kellha dak li forsi setghet qieset bhala evidenza Cirkostanzjali li fuqha bbazat il-konvinzjonijiet tagliha. Ma kellhiex dik 1-evidenza diretta u dokumentarja li biha setghet turi inkonfutabbilment li Egrant Inc kienet tappartjeni lill-Joseph Muscat u li in bazi taghha setghet tikkonkludi din 1-istorja definittivament. Meta, wara r aktar minn xahar regghet giet lura bi stejjer ohra dwar min kien il-veru sid ahhari tal-kumpanija Egrant Inc, kienet lesta li teskala b'mod drammatiku din 1-istorja taghha li waslet ghall-artiklu tal-20 t' April 2017. Fl-artiklu intitolat Egrant Inc: hiding in plain sight ippublikat nhar il-15 t' April 2017 £'11:36 Daphne Caruana Galizia kitbet: - Easter is not a good time for the Prime Minister, his chief of staff and Konrad Mizzi. By yet another series of serendipitous flukes, this website has discovered who owns the third company in Panama, Egrant Inc - which was, incidentally, put into dissolution a few days ago, indicating that another company may have been set up to replace it. This website also has information on several movements of very large sums of money from the bank account of a company owned by politically exposed persons (PEPs) in Azerbaijan to bank accounts held by Egrant Inc, Heamville Inc (ultimate beneficial owner: Konrad Mizzi, the Minister Within The Office of the Prime Minister) and Tillgate Inc (UBO: Keith Schembri, the Prime Minister's chief of staff). A Maltese bank, set up after 2013, was used to move the money. 337 000338 The full story will be reported next week, because several people who are unreachable over the Easter weekend have still to be contacted for comment. Dan 1-artiklu kien akkumpanjat minn ritratt ta' mart Dr. Joseph Muscat, Michelle Muscat bil-qeghda flimkien ma Leyla Aliyeva. F' artiklu pubblikat 1-ghada 16 t' April 2017 fis-01:32 imsejjah Doubly topical this weekend Daphne Caruana Galizia kitbet li : ( From a reader: Fl-ahhar kellu jkun Pilatus li sallabhom il-hallelin ta' Kastilja. (translated: Finally it had to be Pilatus to crucify the thieves in (auberge de) Castille). Meanwhile, here's the Prime Minister two months ago, denying that Egrant Inc is his, almost a year after we found out about it. The day before, Brian Torma of Nexia BT issued a press statementclaimingthatEgrant Inc is a "shelf company" which Nexia BT owns. It took them almost a year to come up with this. Fis-17 t' April 2017 fis-01:17 ippublikat 1-artiklu And then they wonder why people don't believe them fejn gew :inkluzi zewg video clips ta' Joseph Muscat, wiehed rilaxxat f'Ottubru 2016 u 1-iehor fi Frar 2017 u ziedet: This was on 26 October. The Prime Mmister runs away from a journalist who asks him who owns Egrant Inc. While diving into his car, he says like a recalcitrant teenager: How should I know. 338 (. 00033J _-H_.._,.......,. . : ,-.-.•- _...,.....1 Vu· ', jJ Ji Al< .' ., . i.J 1.i Dak li Daphne Caruana Galizia ma mexxilhiex issib £is-servers u folders ta' Mossack Fonseca tramite I-Panama Papers leaks, xehdet li kienet sabithom ghand Maria Efimova. Mill-banda 1-ohra, munita b' din 1-informazzjoni Daphne Caruana Galizia ma ghamlitx denunzja formali lill-Kummissarju tal-Pulizija jew lil magistrat inkwirenti ghar-raguni Ii as if a journalist should ever do any such thing. Fil-21 t' April 2017 fl-22:02 ippublikat artiklu bl-isem This is the text of the two declarations of trust which were in the kitchen safe at Pilatus Bank. Daphne Caruana Galizia emnet f' dawn id-declarations of trust u gha.Zlet Ii tiddefendi dawn id-declarations of trust u dak Ii ghaliha kienu jirraprezentaw. F' artiklu pubblikat £'23:55 imsemmi : Joseph Muscat has challenged the document on the basis of the address Daphne Caruana Galizia stqarret Ii ( I'm watching Xarabank. The Prime Minister has said that the text of the documents which I uploaded is 'fake' because Egrant Inc is a Panama company and its address is given as San Gwann. It's he who is false: he knows full well that the San Gwann office address is that of Nexia BT, and at the time also Mossack Fonseca Malta. The address given for Egrant Inc is at Brian Tonna's office. Brian Tanna is the one who made the arrangements for the company, and it is perfectly normal for lawyers and accountants to have client companies use their office address. Incidentally, the Prime Minister is totally out of control and looks like he is going to snap. Really unpleasant character. No wonder he gets along so well with Keith Schembri. 349 ) 000350 And I see he is back to being unable to speak my name: the Labour disease called "We can't say Mrs Caruana Galizia". What unpleasant people: setting up companies in Panama to cheat and defraud, and then getting all outraged as they stand on the moral high ground. We really have got to whip them off into the sunset - or a prison cell. Skont dokumenti awtentikati fl-atti ta' din 1-inkjesta jirriZulta li r-registered address t' Egrant Inc huwa Mossfon Building, 3A, 54th Street, Marbella, Panama, Republic of Panama u mhux dak ta' San Gwann £'Malta li huwa 1- (- indirizz ta' Nexia BT. Daphne Caruana Galizia kienet taf dan il-fatt ghaliex 1-indirizz registrat ta' Egrant Inc. kien jinstab pubblikat f'wiehed mill-artikli pubblikati minnha f' April 2016 meta ghamlet riferenza ghal Dato Capital data dwar Egrant Inc u li ghalih ipprovdiet ukoll link. Daphne Caruana Galizia tiddefendi 1-korrettezza tal-indirizz t'Egrant Inc fuq id-declarations of trust f' artiklu pubblikat fi-22 t' April 2017 f'12:25am intitolat : Muscat said the document is false because Egrant Inc's address is San Gwann not Panama. Hawnhekk hija tipprovdi 1-evidenza li 1-indirizz t' Egrant Inc huwa f'San Gwann billi ippostjat screenshot mehud mill-website tal-ICIJ li jindika 1indirizz t'Egrant Inc bhala: 350 ( '-. 000351 . _ . !rG 1mbi1r • -t 21.55 4~..: ·'' ,, ., .• , n UUUJ~~ C· lilortsl"~ ICU "' • .J ..1 'l, ·~ r r-; • t ·.~ ., :: 1:1 • ~... .. ,:. ' ' -• • • • ,'' ,_ ·i:: -.. . ·. ' r • r I J I .,·... ·~ ( C'!)NffECTION$. G __./ OO•·· Dak huwa 1-indirizz li gie uzat fuq id-declarations of trust. Post 1-affarijiet interessanti fuq dawn id-declarations of trust kien hemm ir-riferenza tant inu.Zwali ghal Malta bhala Malta Island Malta. Dan 1-indirizz inu:Zwali instab minn din 1-inkjesta li kien ( __/ (a) accessibbli kemm fuq open source websites, (b) kif ukoll fil-ewwel zewgt invoices li Mossa ck Fonseca kienet baghtet lil BTI Management Limited fid-9 t' Awissu 2013 u 1-15 t' August 2013 b'relazzjoni ghas-servizzi inizzjali rezi fit-twaqqif tal-Egrant Inc. Din 1-inkjesta stabbiliet ukoll li dawn id-declarations of trust ma kienux normalment jintuzaw minn Mossack Fonseca fil-Panama. Stabbiliet li dawn ma kienux jinstabu fil-file t'Egrant Inc fl-Ufficju ta' Mossack Fonseca. 351 000352 L-artiklu successiv, pubblikat minn Daphne Caruana Galizia fis-13:18 Point 1 : The safe in the kitchen. The documents were taken in March last year iqajjem aktar mistoqsijiet fir-rigward ta' ghaliex u meta dawn id-declarations . of trust kienu gew kontraffatti. Din 1-inkjesta stabbiliet li f'xi stadju bejn Ottubru 2015 u April 2016 kien (j hemm xi filing cabinet li ghal xi zmien kien mahlun fil-kcina tal-Bank Pilatus. Biss ix-xiehda tal-impjegati tal-Bank ma kienetx unanimi dwar dan u hemm verZjonijiet konfliggenti dwaru. Izda gie pruvat soddisfacentement li kien hemm safe jew filing cabinet li kienu jissakru u li fih kienu jitqieghdu dokumenti importanti inkluz dwar PEP kif kienet xehdet Maria Efimova. Daphne Caruana Galizia iZzid : Saviour Balzan of Malta Today tweeted yesterday evening that there is no safe in the kitchen at Pilatus Bank, and he can confirm this. First off, we have to ask what Balzan was doing in the kitchen at that particular bank, but until he tells us, we shouldn't reach any conclusions. They may have invited him in to take a look for journalistic purposes because of this story. There may well be no safe in the kitchen at Pilatus Bank now, when Balzan got a look at the room, but he seems to have reached the unwise conclusion that because the documents reached the press now then they were also taken from the safe now. They were not. The documents that were taken from Pilatus Bank, the text of which I published in transcript yesterday evening, were taken. from the bank in. 352 \_; March last year when this website had begun to break the stories about Konrad Mizzi and Keith Schembri and their companies in Panama. At that point, nobody except the government-level co-conspirators directly involved knew about Egran.t Inc, the third company, because that information emerged from the world wide publication of the Panama Papers in. the first week of April. When the documents were taken, they were taken not because of the significance of the name of Egran.t Inc, which back then would have been just another offshore company registered to the San Gwann offices of Brian Tonna/Nexia BT/Mossack Fonseca Malta. They were taken because of the significance of Mrs Muscat's name. And when they were taken, more than a year ago, the safe was in the kitchen and- as I have reported already - had been moved from the CEO's office. If Saviour Balzan didn't find it in the kitchen 13 months later, it is quite obvious that it was moved out again. The Labour Party and its trolls like to mock me for having been trained as an archaeologist rather than studying journalism at the university. But the advantages of having trained for four years in that rigorous discipline, which shape the mind to focus first on the timeline and to avoid routes along arguments from silence and arguments from the absence of evidence, are clear. And the Labour Party's official media are now clutching at straws and reporting on Saviour Balzan's tweet. If anything, they should have taken the initiative of asking to see the bank's kitchen for themselves, and Balzan should have asked whether the safe was ever, at any point, in the kitchen. This is a massive story, and instinct - a woman's natural instinct and my professional instinct - tells me that we have only just begun to uncover the tip of a giant iceberg of corruption and Azerbaijan/Malta sleaze and moneylaundering, that it is not straightforward, and that one or two of the coconspirators - Torma, Schembri, Muscat and Mizzi- may even be cheating and defrauding, possibly even blackmailing, each other. We who work in the independent media need to remember at times of great crisis like this - and make no mistake, this is a crisis - that we are all on the 353 i·:~1~-)--~> ,. ' ·U. ; J ; \} <.JV N 000354 same side and that corrupt politicians are on the other side. It is our job and our duty to go after them and not after each other. Hawnhekk Daphne Caruana Galizia tikteb Ii dawn id-dokumenti kienu gew "taken" mill-Bank Pilatus f'Marzu 2016. Biss kemm mix-xiehda tagliha, kemm minn dik t'Efimova kif ukoll fil-kitbiet precedenti taghha Daphne Caruana Galizia qatt ma qalet qabel Ii dawn id-dokumenti gew taken. Lanqas Maria Efimova ma tixhed dan. Apparti mit-tifsira tal-kelma taken u dak Ii riedet tfisser biha Daphne Caruana Galizia, hi zzid Ii d-declarations of trust kienu "taken" mill-Bank Pilatus f'Marzu 2016. F'Marzu 2016 irriZulta Ii Daphne Caruana Galizia ma kienetx bdiet tikteb fuq Egrant Inc, iZda hija kienet diga bdiet tikteb fuq informazzjoni Ii kienet sabet fil-Panana Papers dwar Keith Schembri u Konrad Mizzi. F'Marzu 2016, Maria Efimova kienet ghadha tandem fil-Bank Pilatus. Daphne Caruana Galizia tghid Ii hi kienet emnet dak Ii qaltilha Maria Efimova minli.abba Ii f' dak iZ-zmien hadd ma kien ghadu jaf b' Egrant Inc. stante Ii hi bdiet tikteb fuq Egrant Inc f' April 2016. Biss Maria Efimova (Ii skont Daphne Caruana Galizia kienet is-sors tagliha dwar 1-istorja tal-Bank Pilatus mija fil-mija), tghid Ii hi la li.adet dawn id- declarations of trust jew bank account opening forms t' Egrant Inc, la kkopjathom 354 ( 000355 F· i ; u 1-anqas hadet ritratt taghhom. Maria Efimova tghid li hi biss rat id- declarations of trust fil-Bank Pilatus u kienet Daphne Caruana Galizia li wrietha kopja ta' dawn id-dokumenti meta kienet tiltaqa' maghha - bilmaqlub ta' dak Ii' xehdet Daphne Caruana Galizia - li tghid li kienet Maria Efimova li kienet urietha dawn id-dokumenti u li kienu fil-pussess ta' Maria Efimova u mhux taghha. r AlJ ;v._ 1 ri 000358 u B'hekk id-datazzjoni u 1-kollokazzjoni taghha ghal dawn id-declarations of trust f' Awissu 2015 isiru sinjifikattivi immens ghaliex jissuplimentaw dak li mill-Panama Papers Cache fil-fatt ma nstabx - u cjoe attivita minn Nexia BT biex jinfetah jew jinfethu kontijiet bankarju ghal Egrant Inc. x'imkien madwar id-dinja fl-istess perjodu li kienu qeghdin isiru tentattivi ghal ftugh ta' kontijiet bankarji barra minn Malta ghal Tillgate Inc. u Hearnville Inc. Apparti minn hekk din id-data kienet tirrendi dawn id-declarations of trust ferm aktar kredibbli ghax tqeghdhom f'kuntest storiku u cirkostanzjali ( ) partikolari hafna. Biss 1-allegazzjoni fiha nnifisha li dawn id-declarations of trust datati 20 t' Awissu 2015 li allegatament gew depozitati fil-Bank Pilatus minn Brian Tanna f' Awissu 2015, meta 1-anqas Maria Efimova u hadd mill-impjegati talBank Pilatus ma kkonferma dan, jitfa' dawl ulterjuri fuq 1-isfond tar-raguni ghaliex gew mahluqa dawn id-declarations of trust u dan ghaliex ikompli juri li min holoq dawn id-declarations of trust kien jaf ezattament x'kien qieghed jigri u dak Ii gie zvelat fil-Panama Papers. Biss mix-xiehda mismugha u migbura, inkluz mill-Awdituri interni PWC u dawk esterni KPMG tal-Bank Pilatus, u b'mod partikolari mir-records stampati u digitali tal-Bank Pilatus Ii gew analizzati miZ-zewg timijiet ta' 358 ( ... Forensic Accountants mahtura fil-kors ta' din 1-inkjesta din 1-allegazzjoni ta' Daphne Caruana Galizia ma tistax titqies pruvata. Mill-banda 1-ohra xorta wahda jibqa' 1-interrogattiv dwar kemm kienet tkun verosimili din 1-ghazla li jinfetah kont bankarju mal-Bank Pilatus £'Malta ghal Egrant Inc li skont Efimova kienet rat dokumenti li juru li kienet rikonducibbli ghall-Prim Ministru Ma1ti, meta 1-informazzjoni migbura mill- Panama Papers Cache kienet turi li ghal Tillgate Inc u Hearnville Inc kienu qeghdin isiru sforzi minn Karl Cini biex jinfethu kontijiet bankarji barra minn Malta. Jew kemm kien ghaqli li Egrant Inc tircievi hlasijiet minn klijent tal-Bank Pilatus minn kont fil-Bank Pilatus li jigi pprocessat b'mod li jghaddi minn US Correspondence Banks u bl-U.Zu tas-servizz ta' Swift- b'mod li tithalla tracca fil-perkors ta' dawn it-trasferimenti - aktar u aktar meta skont Maria Efimova tixhed li fl-istess Bank kien hemm dikjarazzjonijiet li juru bi preciZjoni min kien is-sid ahhari ta' din il-kumpanija - Michelle Muscat. U ghalhekk kont bankarju f'isem Egrant Inc u trasferimenti miljunarji ghal din il-kumpanija taht ghajnejn 1-impjegati tal-Bank Pilatus, uhud barranin, uhud Maltin, kif ukoll taht 1-iskrutinju ta' impjegati ohra adetti mad-Ditti talAwdituri u tal-Awtoritajiet regolatorji Maltin, MFSA, FIAU eccetra li kienu jzuru dan il-Bank ta' spiss. F'pajjiZ zghir bhal Malta, polarizzat ghall-ahhar, mhux facli li tali sigrieti jinZammu, fit-tul ghax mhux kull persuna li tahdem £'dawn 1-istituzzjonijiet kienet ser tkun lesta li tghatti jew tahbi nuqqasijiet 359 000360 jew sahansitra illegalitajiet kommessi minn PolitiCi; aktar u aktar jekk ma jkunux tal-istess fehma politika taghhom. Ma dawn 1-Awtoritajiet bhal MFSA, FIAU, Banek kummercjali bhal Bank of Valletta, Ditti t' Awdituri bhal KPMG, PWC, Deloitte Malta eccetra hemm nies tad-demm u 1-laham li huma impjegati u jahdmu maghhom li kienu jzuru perjodikament lil Bank Pilatus. U dawn in-nies mhux kollha huma tal-istess fehma. Dawn il-punti qeghdin jigu maghmula £' dan 1-istadju biex ix-xiehda ta' Maria Efimova titqieghed ukoll fil-kuntest proprju taghha. Fit-28 t' April 2017 fis-18:32 Daphne Caruana Galizia ppubblikat 1-artiklu BREAKING/Pilatus Bank whistleblower testifies before . .. inquiring magistrate. L-importanza ta' dan 1-artiklu tistrieh fuq il-fatt li Daphne Caruana Galizia tistqarr li (dik li wara gie skopert li kienet) Maria Efimova has been the source of most of this website's reports about the activities of that bank and its clients, including the documents related to Egrant Inc and Michelle Muscat. Dan fil-fatt Daphne Caruana Galizia stqarrithu bil-gurament taghha £1-atti tal-inkjesta. IZzid hekk: The former employee of Pilatus Bank who has been the source of most of this website's reports about the activities of that bank and its clients, including the documents related to Egrant Inc and Michelle Muscat, has volunteered herself for testimony before the inquiring magistrate. She was not asked to do so, not by myself and not by the inquiring magistrate, who was unaware of her identity as I had not disclosed it during my testimony yesterday. 360 (~ -· · ·· · ) Ooo .J~~r,· u ~U LH:i 0 J B -------- ---·-....--. She has been reading everything that has been written about the escalating scandal, and all the to-and-fro debates, denials and threats of libel by those involved. This morning I received a message from her saying that she was in Valletta, and that she had gone to court and asked to be allowed to testify, but was told by clerks - who did not realise the significance of the person - that she would have to file a formal application. She did not wish to do this. I sent a message to the inquiring magistrate's clerk, who rang back within minutes to give her an appointment for 3pm. She spent three hours with the inquiring magistrate, and left court shortly after 6pm. I am reporting this fact with her permission. The proceedings of the inquiry are held behind closed doors, and those who testify are bound over not to discuss them. IrriZulta lill-inkjesta li pero Maria Efimova mhux talli zammet mal-obbligu impost fuqha li ma titkellimx ma terzi fuq dak li kienet xehdet fl-atti talinkjesta talli procediet li taghti video-interview lil Pierre Portelli nonche stqarrijiet pubblid lil gurnalisti lokali u barranin dwar dak li kienet xehdet fl-inkjesta Egrant Inc. Ix-Xiehda ta' Maria Efimova Maria Efimova tghid Ii hija dahlet tahdem mal-Bank Pilatus mit-18 ta' Jannar 2016 u damet sat-28 ta' Marzu 2016, (jigifieri xahrejn u ghaxart ijiem). Bejn it-18 ta' Jannar 2016 u 1-24 ta' Frar 2016 kienet 1-assistent personali ta' Ali 361 000362 Sadr. 41 Tghid li ma gietx Malta biex tigi impjegata mal-Bank Pilatus. Hi kienet giet Malta f'DiCembru 2015 flimkien ma zewgha u wara kienet baghtet CV taghha lill-Bank Pilatus u dawn baghtu ghaliha ghal interview. Fil-fatt 1-ewwel kien zewgha li mar ifittex xoghol mal-Bank Pilatus. Zewgha kien gej minn recruitment agency ghax kien qieghed ifittex xoghol ma Bank. Maria Efimova tghid li kienet tassisti lil Customer Service Officer Emilia Vacaru 42 u kienet tghinha taghmel payment instructions ghal klijenti tal-Bank. Kienet taghmel ukoll xoghol segretarjali u tal-ufficju u kienet qeghda tiehu hsieb 1-organizzazzjoni ta' safra li 1-impjegati kellhom jaghmlu fi Frar 2016 lejn il-Germanja. Testwalment, tghld hekk : Yes, for the period from 18/01 till the 24/02, my duties were to assist, to be personal assistant to the Chairman of the Bank, Mr. Said Ali Sa ......., and as well, I was assisting the Customer Service Officer, shall I say the name? Court: Yes please. Wit: That time it was Emilia Maria Vaccaro. I was.assisting her with presiding of payment instructions, for clients of the Bank. As well, I was performing some secretarial duties, managing office duties, organizing meetings, organizing a trip. We had a trip from 19thtill 21•1 ofFebruary, to Germany, where the Bank went. I was in charge of organizing this trip. And Miss Emilia Maria Vaccaro resigned on the 24th of February, so I was asked to undertake her responsibilities in the Customer Service Officer to process payment Kemm Maria Efimova kif ukoll Hamidreza Ghanbari jgli.idu li Maria Efimova kienet dali.let il-Bank Pilatus bhala intern. 41 Din fil-fatt jisimha Emilia Maria Vacaru, hfja ta' nisel Rumen, u Daphne Caruana Galizia fix-xiehda tagli.ha tirreferi gli.aliha bhala Maria, tfajla Rumena u Ii kienet Head of Compliance. Fil-fatt Efimova ma tghldx li kienet Head of Compliance iZda Customer Seruice Officer. Fix-xiehda tagli.ha Vacaru tgli.id li hija kienet tandem bli.ala Associate fis-Sales Department tal-Pilatus u kienet tipprocessa pagamenti tal-klijenti u tiftali. kontijiet lil klijenti. Is-superjuri diretti tagli.ha kienu Hamidreza Ghanbari u Claude-Ann Sant Fournier. 4z 362 (/ 000363 instructions to board new clients to do filing for customer files. The CEO of the Bank, Mr........, he resigned. He called me to his office and he said that from now on, I will be responsible for this job. I asked him: "Will I be getting an official notification?", according to my contract, if my responsibilities were changed, the Bank had to give me a proper notification. And he told me: "No, because it will be unofficial till the Bank will find another employee for this position." So from this day, I started to do all the job related to customer service.43 Emilia Maria Vacaru irriZenjat fl-24 ta' Frar 2016. 44 Minn dakinhar hija bdiet tagruneI xoghoI ta' Customer Service Officer inkiuz Ii teffetwa I-pagamenti taIklijenti, onboarding u filing ghaI klijenti. Is-CEO taI-Bank, Ii sadattant irriZenja, kien qallha Ii dawn id-doveri kienu temporanji u Ii kienu ser idahlu Iil xi hadd iehor, iZda sadattant ma tawhiex notifikazzjoni uffitjali ta' din ilbidia fid-doveri skont il-kuntratt. Maria Efimova tghid Ii Emilia Maria Vacaru kienet qaitilha Ii I-Bank kien irCieva notifika minghand I-FIAU ghaI monitoring u li s-CEO Hamidreza ( Ghanbari kien qaI liI Vacaru biex tagrunel xi xoghoI qabeI il-monitoring Ii Emilia Maria Vacaru pero ma riedetx tagrunel. Ghalhekk iddeCidiet Ii tirriZenja. Maria Efimova tghid Ii dan qalitulha Emilia Maria Vacaru stess. 45 43 Ghal aktar dettalji fuq 1-operat ta' Maria Efimova, ara wkoll it-Taqsima "Other Matters" fir-relazzjoni tal-Forensic Accountants Harbinson Forensics. 44 Ghalkemrn verament li Vacaru rriienjat fi Frar, ma ssemmix id-data, mentri Efimova taglimel dan. Dwar ir-ri.Zenja tagliha mill-Bank Pilatus, Emilia Maria Vacaru tghid li dak li qalet fuqha Maria Efimova fir-rigward tar-ragunijiet ghaliex hi rriienjat mill-Pilatus Bank ma kienux veri. Emilia Maria Vacaru ttenni li r-raguni tar-rii:enja taghha mill-Pilatus kienet ta' natura personali hafna. Hi qatt ma kienet semghet b' din 45 363 Maria Efimova giet imkecdja mill-Bank Pilatus fid-29 ta' Marzu 2016. Hamidreza Ghanbari u Luis Rivera sejhulha £ii-Conference Room u tawha envelope u qalulha li kienu qeghdin itemmulha 1-impjieg u li rieduha titlaq mill-Bank immedjatament. Staqsiethom ghar-rigward tal-hlasijiet taghha ghax kienu ghadhom ma halsuha xejn sa dakinhar. Staqsiethom ukoll dwar in-notice taghha. Kienu qishom aggressivi u haduha fl-uffitju fejn kienet tandem u qalulha biex tiftah il-basket taghha biex jaraw jekk kellhiex xi haga tal-Bank. Qalulha biex titlaq immedjatament. Hi telqet. Tawha ittra li kienet tghld li temmewlha 1-impjieg; pero ma tawhiex ir-raguni. Hi kellha kuntratt tal-impjieg, i.Zda kienet ghadha fil-perjodu tal-probation. I.Zda hija tenniet li riedu jtuha n-notice period. Hi hasbet x' setghet kienet ir-raguni ghat-tkecCija, pero ma kienetx certa. 1-ittra ta' notifika li qed tissemma' fix-xiehda ta' Maria Efimova u hija sorprii:a hafna li isimha gie msemmi b'dan il-mod. F'nofs Jannar 2016 Emilia Maria Vacaru kienet tagli.t ir-rii:enja verbalrnent lil Hamidreza Ghanbari ii:da dan ma riedx jac':c':etta r-rii:enja taghha. Ir-raguru kienet li kellha 1-pennanent residence visa Kanadiza fuq il-passaport taghha li kienet ser tiskadi u riedet tiddec':iedi jekk kienetx ser tmur il-Kanada jew inkella thalliha hemm. Dik kienet ir-raguru ghaliex riedet titlaq mill-Bank u minn Malta. Kienet ilha names snin tistenna biex tottjeni I-visa u giet Malta sakemm tistenna 1-karti jigu rrangati Ghalkemm tat irrii:enja verbali taghha f'Jannar 2016, Hamidreza Ghanbari m'accettahiex u kkonvinc':iha biex tibqa minhabba li kienu short staffed u li ma kienx il-mument biex titlaq lil Bank. lddec':idiet li tibqa ftit iehor. Iida mad war nofs Frar 2016 iddec':idiet li tirrii:enja bil-miktub. Ma riedetx tiehu r-riskju li title£ il-pennanent resident visa ghall-Kanada li kellha. Hi ma kienetx qed tara li kellha futur fil-Bank gli.aliex 1-ambjent kien kompetittiv hafna u hi kienet thoss li ma kienx jaqbel mal-aspettattivi ghall-hajja tagli.ha. Dik kienet irraguru li telqet. Mhux veru li hija kienet mogli.tija xi ittra jew li kienet giet mitluba tagli.mel xi haga minn Hamidreza Ghanbari jew li kellha taghmel xi xogli.ol kif qalet Maria Efimova fix-xiehda tagli.ha. 364 c' L-FIAU bdew jaghmlu spezzjoni fil-Bank Pilatus mill-15 ta' Marzu 2016 u damu madwar gimgha. 46 Hi kienet qeghda tassisti lil tal-FJAU - iggibilhom il-files, taghmlilhom il-kafe etc. Fit-tieni gimgha li kienu hemmhekk, Hamidreza Ghanbari sejhilha fl-ufficju tieghu u sejjah ukoll lil Compliance Officer. Qalulha li kien hemm xi files ta' xi klijenti li ma kienux mimlija kif suppost u peress li kienet hi li kienet qeghda taghmel ix-xoghol ta' Customer Service Officer kien dover taghha li timlihom sew dawk il-files ghax altrimenti ( il-Bank kien ser ikollu problema mal-FIAU. Urewha files ta' corporate clients tal-Bank li 1-UBO taghhom kienu PEP. IZda dawn il-files kienu miftuha fl2015 meta Maria Efimova kienet ghadha mhix impjegata mal-Pilatus. Hi qaltilhom li ma kienetx responsabbli gli.al dawn in-nuqqasijiet li kienu sehli.ew qabel. IZda dawn qalulha li issa ladarba kienet Customer Officer kienu issa jaqgli.u taht ir-responsabbilta' taghha u jekk ma kienetx ser tirranga dawn il-files huma kienu ser jghidu lill-FIAU li dawn in-nuqqasijiet kienu li.tija taghha u kienet ser tidli.ol f'inkwiet kbir. ( Maria Efimova qaltilhom li ma kienetx ser tagli.mel dak ix-xoghol li riduha tagli.mel. 47 Din id-data hija korretta gnaliex gie konfermat mill-provi li l-onsite visit fil-Bank Pilatus kienet bejn il-15 ta' Marzu 2016 u t-22 ta' Marzu 2016. Jidher Ii Maria Efimova i:ammet record tajjeb ta' c':erti dati. Biss, huwa stramb kif meta giet ghall-materji 1-aktar sensittivi u importanti ta' din 1-inkjesta, Maria Efimova tghld li ma kellhiex informazzjoni jew ma haditx kopji tad-dokumenti 1-aktar pertinenti ghal din 1-inkjesta. Dan minkejja li Daphne Caruana Galizia tixhed bil-maqlub ta' dak li qalet Maria Efimova fis-sens li Daphne Caruana Galizia tishaq li Maria Efimova kellha fil-pussess taghha d-dokumenti. li huma fil-bai:i ta' din 1inkjesta. 46 Arienne Gaerty tghid li meta kienu gnamlu 1-ispezzjoni l-FIAU f'Marzu 2016, Maria Efimova kienet ghadha tandem maghha fil-Front Office. 47 365 000366 Dawn ii-files kienu ta' Sahra FZCO (UBO Leyla Aliyeva) u Akce Holdings (UBO Heydarov). Kienu qeghdin jilmentaw Ii kien hemm xi firem neqsin minn fuq xi payment instructions u fuq account opening forms. Hamidreza Ghanbari u I-Compliance Officer qalulha Ii riedet issolvi din il-problema immedjatament. Hi qaltilhom Ii ma kellhiex kuntatt maghhom. Qalulha Ii dik kienet problema taghha. Maria Efimova cemplet lie-Chairman u qaltlu b' dak Ii gara Ii kienu qeghdin jippruvaw jitfghu ir-responsabbilta' fuqha c' ghal nuqqasijiet Ii kienu saru minn ta' qabilha. Sadr qallha Ii kien ser jara x'inhi s-sitwazzjoni. Inzertaw kienu I-holidays tal-Ghid u I-Bank kien maghluq ghal erba' jew hamest ijiem shah. Meta reggha fetah kien id-29 ta' Marzu 2016. Dakinhar keccewha. Il-maggor parti tad-dokumenti tal-klijenti kienu jkunu fl-Operations Department. Kien hemm hanging files. Kien hemm files ta' klijenti u account numbers. Fil-kcina kien hemm safe tal-metall, mhux imwahhal mal-art jew ilhajt, Ii kien kbir u gholi madwar it-tul taghha. Hi ma kellhiex access ghalih pero kien jissakkar b' cavetta. Claude-Ann Sant Fournier kienet responsabbli minn dan is-safe u kellha c-cavetta u meta ma kienetx tkun hemm kienet thalli c-cavetta ma Hamidreza Ghanbari. 48 Ekmel Gilingir, Ji kien 1-ewwel CEO tal-Bank Pilatus jghid li huwa kien xtara safe li kien second hand u li dak ii-zmien kien jin:Zamm fl-istationery room, ghalkemm ma kienx ghad hemm heavy duty metal cabinet. 48 366 (' Hamidreza Ghanbari jikkonferma Ii kien hemm safe li fih kienu jahinu I-cash u kien jissakkar b'i:ewg passcodes differenti ghand zewg persuni differenti u kien jinsab fl-IT room. Biss hemm filing cabinets kullimkien. Kien hemm ukoll filing cabinet kbir iehor li kien jissakkar u li ghamel xi zmien fil-kC:ina u li fih kienu jigu mahi:una dokumenti relattivi ghal PEP kemm barranin kif ukoll Maltin. Dan il-filing cabinet ftit irnien wara kien ittiehed fi store room. Mehmet Tasli jikkonferma Ii dal-filing cabinet gie mmexxi lejn 1istorage room, iZda ma jiftakarx Ii qatt kien fil-kcina. Denica Cebova ID instab li meta ssir open source search fuq Al Sahra FZCO kienu jitilghu registrati Shams Al Sahra FZCO u Sahra FZCO, i.Zda mhux Al Sahra FZCO, ghalkemm fil-UAE hemm diversi kumpaniji li jgibu 1-isem ta' Al Sahra f'xi forma jew ohra li ma kienetx pero FZCO. Daphne Caruana Galizia tinsisti li Maria Efimova qaltilha li 1-isem tal-kumpanija kienAl Sahra FZCO u anzi Daphne Caruana Galizia insistiet ma' Maria Efimova biex tikkonfermalha dan ghax meta Daphne Caruana Galizia kienet qeghda tfittex fuq Al Sahra ma bdiet issib xejn dwarha, i.Zda bdiet issib hafna fuq Shams Al Sahra. Mentri meta xehdet Maria Efimova kienet C:ara li hi kienet irreferiet lil Daphne Caruana Galizia ghall-kumpanija bl-isem ta' Sahra FZCO u mhux Al Sahra FZCO li tghid li qatt ma kienet semghet biha qabel Maria Efimova titfa' din id-diskrepanza dwar 1-isem fuq Daphne Caruana Galizia fissens li Efimova qalet li Daphne Caruana Galizia setghet thawdet minhabba li kien hemm kemm Shams Al Sahra FZCO kif ukoll Sahra FZCO registrati u ghalhekk setgli.at thawdet bejn dawn ii;-zewgt ismijiet. Mehmet Tasli wkoll jidher li dawn 1-ismijiet hawduh xi ftit ghax jghid li "precisely I cannot remember but Al Shamz Sahra or Shamz Al Sahra, but these combinations yes". Hu ma jafx b'Al Sahra FZCO u ma jiftakarx li kien hemm xi bdil fl-isem minn Al Sahra ghal Sahra u kieku kien hemm din il-bidla, din xorta wahda kienet tibqa' registrata fis-sistema bankarja. Li din il-bidla kienet tibqa' registrata fis-sistema, hija konfermata wkoll minn diversi impjegati tal-Bank Pilatus li jhadmu l-Flexcube ghal xi raguni jew ohra. 392 (' ( ----~-- --- Meta staqsejtha jekk meta kienet ghadha tahdem mal-Bank Pilatus kellux isem ta' klijent Tillgate wiegbet Ii kienet tiftakar Ii kien hemm xi transazzjonijiet ghaliex Sahra kienet transacting ma Tillgate : but it was obviously not internal payments. I mean not from Pilatus Bank account. It was outside. Because they were different forms of instructions. Ghalkemm issemmi Ii kienu different form of instructions ma spjegatx xi tfisser ( biha. Qalet Ii dan kien loan agreement u kienet involuta Denica Cebova. 79 Kienet Tillgate li kienet hadet is-self minghand Sahra u Sahra halset lil Tillgate. Dan kien mill-kont ta' Sahra fil-Pilatus Bank u Sahra kienet tinnegozja f' dollari Amerikani. Izda f' dan il-kaz qalet Ii kienet fi Sterlina. Il-kont ta' Till gate kien £'Dubai ma xi bank £'Dubai :iZda ma tiftakarx ismu. Dan suppost li sar bejn Frar u Marzu 2016. Din kienet transazzjoni diretta bejn Sahra u Tillgate ma kienetx mghoddija tramite persuni ohra "It should be corresponding bank but Pilatus had it's corresponding Bank''. II-flus jghaddu ( mill-Correspondent Bank u 1-beneficjatju jibqa' 1-istess. Dan kien pagament dirett bejn il-kont ta' Sahra fil-Pilatus u mar direttament fil-kont ta' Tillgate f'Dubai. 80 79 Fix-xiehda taghha Denica Cebova ma kkonfermatx din it-transazzjoni allegata rninn Maria Efimova. Din it-transazzjoni diretta bejn il-kont ta' Sahra FZCO jew Shams Al Sahra FZCO ma tirriZultax rnillinformazzjoni ottjenuta minn fuq Flexcube u analizzata mill-Forensic Accountants. Harnidreza Ghanbari jghid li ma kienx hemm tali transazzjonijiet. Mistoqsi dwar jekk hux konxju ta' xi hadd minn dawn 1erbgha li u±a s-servizzi tal-Bank Pilatus fu-rigward ta' negozju ma xi wiehed mill-PEP Maltin li semmejtu aktar il-fuq huwa wiegeb "Absolutely not". 80 393 000394 Dwar il-mod ta' kif saret din it-transazzjoni bankarja jinghad hekk : Ins: Can I ask you something, you said that it would not necessary be the bank involved. You said time ago, when we were asking you, you said that it could be a direct payment. Wit: No, I didn't say this. Ins: You said that the Bank could not be involved. It could be a direct payment. Wit: Of course the Bank is involved. I mean if the money are leaving Pilatus Bank and going to another Bank, and it is USD it is swift, we don't have any other, Ins: So it always has to be in swift form? Wit: Yes, it had to be.s1 Mehmet Tasli jghid li I-Bank Pilatus ma kienx involut f' clan in-negozju. Ii:da I-Bank gieli kien jipprocessa pagamenti intemi "When it comes facilitating if you mean if customer A and customer B, in regard they are moving the funds and they are making transfer, we do payments, the transfers" bejn klijenti tal-istess Bank li jkollhom kontijiet miftuhin mieghu u dawn il-pagamenti kienu jkunu ghal servizzi re.i:i bejn 1-istess klijenti jew inkella ghal loans. Mehmet Tasli jghid li jkunu tal-Business Department u I-Compliance Department li jkunu involuti fit-talba u fit-twettieq ta' din ir-rikjesta. Dan ifisser li I-Bank Pilatus fil-fatt jipprocessa pagamenti intemi bejn kontijiet ta' klijenti tieghu innifsu kif ukoll pagamenti estemi minn kont ta' klijent fil-Bank Pilatus lil kont ta' terz f'Bank iehor jew band' ohra. Dan li jghid Mehmet Tasli huwa wkoll konfermat minn Adrian Galea li jtenni li kienu jsiru pagamenti intemi bejn klijenti li kien ikollhom kont fil-Bank Pilatus u dawn kienu jitqiesu bhala pagamenti intemi u li ma kienux jigu registrati fis-sistema TAS. Ir-raguru ghal dawn it-trasferimenti minn kont ta' klijent ghal kont ta' klijent iehor kienu jkunu differenti - e.i:empju Ali Sadr gieli ghamel trasferimenti mill-kont talkumpanija Alpene lil xi kont intern iehor bhala famz1y support. Ir-raguru ghaliex ikun sar pagament jinghatalhom mill-Front Office. Makhabbat Ellul, kollega ta' Mehmet Tasli fl-Operations Department tghid li I-loans Ii kien jaghti I-Bank Pilatus kienu jkunu bejn il-Bank u 1-klijenti tieghu biss u dawn kienu dejjem jigu pprocessati tramite l-Flexcube. Hawnhekk ghalhekk Maria Efimova hija kategorika li din it-transazzjoni saret mill-Bank Pilatus tramite s-sistema bankarja tal-Bank Pilatus. B'hekk Maria Efimova teskludi kemm Ii din it-transazzjoni saret tramite 1-kont ta' xi terz jew li saret b'xi mod barra mill-Bank Pilatus. Anzi tinsisti li I-Bank Pilatus kien involut f' din it-transazzjoni u li kien hemm 1-u.i:u ta' Correspondent Bank u li t-transazzjonjiet kienu bi Swift. Biss fir-raba' xiehda taghha rnistoqsija jekk tali pagamenti kienux isiru bl-iSwift, Maria Efimova tghid li clan ma kienetx taf tghidu ghax ma kienx parti mix-xoghol taghha. TI-payment instructions kienu jkunu stampati kienet tghaddihom lill-Operations Department u mbaghad ma kienetx tkun taf x'kienu jaghmlu bihom. Firraba xiehda taghha Maria Efimova tghid li hija qatt ma kienet rat swift transfer documentation, ghax qatt ma s1 394 ( 000395 kienet involuta fl-Operations Department. Huwa stramb kif dik ic-certezza Ii kellha dwar il-mod kif isiru 1pagamenti battietfir-raba' deposizzjoni taghha. Skont Louis Zammit pero, Maria Efimova kienet involuta fil-maggoranza tal-klijenti tal-Bank Pilatus u kienet ukoll involuta fl-istruzzjonijiet ghall-pagamenti ta' hafna klijenti. Fil-fatt jghid ukoll li hija gieli kienet tirc':ievi kopja tal-iswift fuq pagamenti li tkun segwiet hi stess. Louis Zammit jghid hekk : Swift, tohrog I-Swift copy jibghatuha lil Maria, I-Swift copy cioe' jibghatuha I-front office pero jekk tkun baghatitha Maria hafna drabi tiffolov.iaha Maria ma' 1-klijent is-swift copy u t:ibghat I-swift copy Ii 1-pagarnent sar Maria jew who ever lil klijent. Arienne Gaerty tikkonferma li Maria Efimova kienet involuta fix-xoghol tal-Front Office. Tant hu hekk li Gaerty tghid li Maria Efimova kienet taghmel it-transactions dak :i.2:-i:mien li dahlet tandem hi mal-Bank Pilatus kif u.koll kienet Efimova li kienet bdiet taghmlilha training li1 Gaerty. Ghalhekk dak li qalet fir-raba' deposizzjoni taghha Ii qatt ma rat Swift copy documentation ukoll mhix dikjarazzjoni pac':ifika. Hamidreza Ghanbari jghid Ii hu kien dak Ii kien jiehu hsieb il-kont ta' Keith Schembri u jaf li mal-Bank Pilatus ma kienx hemm kont f'isem Tillgate Inc u 1-anqas ma kien hemm ebda tali transazzjoni mill-kont ta' Sahra FZCO li1 Tillgate Inc. Biss huwa wkoll jikkonferma li 1-operazzjonijiet bankarji tal-Bank Pilatus isiru tramite I-Oracle Flexcube u 1-iSwift messaging jghaddu mill-portal TAS. Wara dawn it-transazzjonijiet jghaddu wkoll mill-Correspondent Banks tal-Bank Pilatus, Ii ghall-US Dollar dak ii:-i:mien kienu prinapalment Bank of Valletta pk u aktar ricenti DZ Bank. Fuq dan il-punt jidher Ii Hamidreza Ghanbari u Maria Efimova qeghdin jaqblu. Hamidreza Ghanbari :i.Zid li I-Bank Pilatus ma kienx jaccetta li jsiru struzzjonijiet bankarji bl-i SJ..-ype u ghandhom process dettaljat ta' kif isiru transazzjonijiet. Kemm Louis Zammit, Arienne Gaerty kif ukoll Mehmet Tasli jixhdu li kull transazzjoni bankarja li jezegwixxi I-Bank Pilatus issir bil-mezz taI-Flexcube u TAS u I-Bank Pilatus ma gliandu ebda sistema bankatja olira apparti dawn. Louis Zammit huwa wkoll ear fil-fatt Ii huwa li kien jahdem fl-IT Ii kien jaqa' fl-Operations Department qatt ma kien ra jew sema' b'Tillgate Inc, Hearnvt11e Inc jew Egrant Inc fil-Bank Pilatus. Mill-banda 1-olira huwa identifika li kien hemm il-kumpanija Willerby u li kellha transazzjonijiet. L-anqas ma ra dokumenti dwar Joseph Muscat jew Michelle Muscat fil-Bank Pilatus. Biss jikkonferma li Keith Schembri kellu kont personali u credit card mal-Bank Pilatus filwaqt li ma kien qatt ra xejn f'isern martu Josette Schembri Vella, jew inkella f' isem Konrad Mizzi jew Sai Mizzi Liang. Jigifieri fejn kien hemm evidenza ta' PEP Malti, dan qalha. Adrian Galea li jahdem fl-Operations Department u li xogholu huwa dak li jaglimel 1-iSwift payments, kemm incoming kif ukoll outgoing jghid li 1-pagamenti tal-Bank Pilatus isiru billi 1-ewwel jigu inseriti fil-Flexcube u dan il-programm huwa linked ma TAS u wara li ghaddi ghal TAS hemm imbagliad verifiki li jridu jsiru ma check list qabel ma pagament johrog mill-Bank. Hu jagixxi billi jdalilial 1-inforrnazzjoni fil-Flexcube bhala inputter u 1-pagament ma johrogx qabel ma jigi verifikat minn checker. Din tkun persuna olira Ii tkun at second level u tiddependi mit-tip ta' pagament Ii jkun. Il-pagamenti fil-Bank Pilatus jghaddu kollha millFlexcube u wara jghaddu minn TAS. II-Bank Pilatus m' ghandux sistema olira Ii perrnezz taghha jistghu jigu pprocessati pagamenti mis-sistema Bankarja. Minn nalia tieghu hu qatt ma ra pagamenti jsiru mod iehor mill-Bank Pila tus ghajr hlief tramite Flexcu"be u TAS. L-anqas ma inghata struzzjonijiet biex isiru pagamenti bi procedura jew sistema differenti minn din. Ii:id hekk Il-Qorti: Le. All right. Jigifieri apparti 1-Flexcube u t-TAS, li ghidtli Ii jahdmu flimkien, ii-bank ma ghandux xi sistema ohra ta' kif jaffettwa pagarnent:i tal-klijenti, hux hekk? Xhud : Le, ma ghandux. 395 0003-96 Wara li rat id-declarations of trust, hi rragunat li kellha titlaq minn dak il-Bank kemm jista' jkun malajr. Talbet lil Claude-Ann Sant Fournier ghall-hlas talpaga taghha ghax kienet ghadha ma thalsitx paga sa minn Jannar. Ma kienux halsuha ghax gabu sku.Za li ma kellhiex residenza Maltija u karta talidentita Maltija u b'hekk qalulha li ma setghux iqeghduha fuq il-payroll taghhom u kellhom jistennew sakemm tinhargilha 1-ID card Maltija. Mill- ETC qalulha li ladarba hija miZzewga lil Cittadin tal-EU, hi setghet tahdem ( Malta. Zewgha hu Grieg. Talbet lil Claude-Ann Sant Fournier ghall-hlas tal-paga u din wegbitha li kienet ser tkellirnha aktar tard. Katarina Kostialova tikkonferma wkoll Ji kull transazzjoni li tigi approvata mil-Legal and Compliance Department tghaddi lill-Operations Department u meta tigi ezegwita, din tghacl,di mill-Flexcube u eventwalment tghaddi mill-Correspondent Banks. II-Finance Manager Tatiana Zammit ukoll tikkonferma li kull transazzjoni finanzjarja Ji ssir fil-Bank Pila tus trid tghaddi mis-sistema bankarja tagliha nonche jsir ui:u tas-sistema Swift. Meta giet pressata dwar jekk setghux isiru pagamenti barra minn Malta tramite I-Bank Pilatus minghajr ma jghaddu mis-sistema Swift, Tatiana Zammit tenniet li I do not see any other way to do it to be honest, because there isn't any other way to process a payment abroad without Swift. Ghalkemm ma kienetx tandem fl-Operations Departmentu ghalhekk ma kienetx taf jekk kienx hemm il-possibilita li I-Bank Pilatus jaghti struzzjonijiet li banek ohra biex jezegwixxi transazzjoni b' email, hi tghid Ji 1-uniku mod kif jista' jsir pagament minghajr ma jkun involut I-iSwift huwa permezz ta' hlas kontanti. Hi zzid pero li £i kwalunkwe kai:, il-kontijiet taI-Bank iridu jigu bilangati u b'hekk xorta jrid ikun hemm tracca ta' kull transazzjoni li ssir ghaliex aitrimenti I-kotba ma jigux bilangati. Sandro Charles Grech jaghti wkoll rendikont ta' dak kollu li minn naha tad-Dipartiment tal-Finanzi jui:aw mill-Flexcube, inklui: pagamenti li jsiru ghall-beneficgu talBank Pilatus £1-operat tieghu ukoll u dejjem bil-Flexcube. TaI-istess fehma hija Ishwarija Subramanyan Ji tiehu hsieb ir-reconc11iations bejn il-Finance Department u I-Operations Department. Din tikkonferma Ji I-Bank Pilatus ghandu I-Flexcube core banking system u TAS u I-pagamenti kollha Ji jsiru jridu jghaddu minn dawn iZ-zewgt sistemi u tramite I-Correspondent Banks. Marcon Cumbo wkoll tghid li hi kull ma li I-Bank Pilatus ghandu biex jigu pprocessati pagamenti huma I-Flex cube, Swift u BIP. 396 ( 000397 Dwar jekk il-Bank Pilatus kellux kont ta' Hearnville ukoll, Maria Efimova tghid Ii darba I-Compliance Officer Denica Cebova baghtitilha messagg "Look for this transaction with Hernville. Do we have a loan agreement signed? Or how it went?". 82 Biss hi kienet ghadha ma taghmilx transazzjonijiet peress li kienet ghadha bhal Personal Assistant. B'hekk Maria Efimova staqsiet lil Denica Cebova ghaliex kienet qeghda tistaqsiha dwar dan? Ma tiftakarx min kienet il-kumpanija Ii tat is-self lil Hearnville iZda ma tahsibx Ii kienet Sahra. It was l some other Company. Kienu qeghdin ifitxu jekk kienx hemm self iffirmat. 83 82Hamidreza Ghanbari jeskludi li Konrad Mizzi jew Heamville Inc kienu klijenti tal-Bank Pilatus. Mistoqsija m:inni jekk kienetx tiftakar 1-isem tal-kumpaniji Heamvz1le Incjew Egrant Inc, Denica Cebova tirrispondi fin- ( negattiv ghat-tnejn Ii huma. Domenique Camilleri ukoll tikkonferma li qattma rat record bankarju, inklui mill-lista tal-klijenti 1-isem ta' Egrant Inc., Tz1lgate Inc. jew Heam ville Inc.; Katarina Kostialova u Avila Ravelo Nielsen Libyeth jghidu 1-istess. Domenique Camilleri tikkonferma li kienet rat il-KYC fonns ghallkumpanija WillerbiJ Trading Inc. Lana Sue Hedley li bdiet tandem mal-Bank Pilatus £'April 2016, mistoqsija dwarjekk qattx semghetjew ipprocessat xi pagamenti f'isem il-kumpaniji Tz1lgate Inc, Heamville Inc u Egrant Inc, wiegbet li qatt ma kienet rat dokumenti fil-Bank Pilatus jew semghet lil xi hadd jirreferi ghalihom, ghajr hlief fuq 1-ahbarijiet. Inoltre The Court: Or else perhaps the names of Mrs Michelle Muscat for example? Or Joseph Muscat? Have you ever received any, or have you ever seen any document purporting to be made on their behalf? The witness: No. The Court: No. The witness : I have been here two (2) years and I did not even know who they were until this came up. I have never seen that name on a document. I answer the phone a lot, and I have never taken a call from anybody with that name. Dan jikkuntrasta bil-qawwi dak li jidher li ghamlet Maria Efimova Ii f'anqas minn tliet xhur f'Malta kienet saret taf hafna dettalji dwar ix-xena politika Maltija. Mill-analli:i tal-Forensic Accountants ma rriZultax 1-anqas Ii Konrad Mizzi jew Heamville qatt kellhom kont jew servizzi fil-Bank Pilatus. 83 397 000398 Maria Efimova baghtet messagg lil Claude-Ann Sant Fournier li kienet ghadha bil-maternity leave u qaltilha:Look, your employee is asking if we have signed loan agreement and the transaction was already released. How can it be? You have supporting document for you to release the transaction. That was I remember. Dwar Denica Cebova qalet hekk:yes because not about Egrant, for Till Gate and Hem ville she sent me a message that the loan agreement wasn't signed but the transaction has been proceeded and then I called Claudienne and said look she is sending me such a message. (' Mistoqsija minni jekk kienetx fiZikament rat bank account opening form ghal Hearnville jew loan agreement jew bank statement, wiegbet : I saw one time loan agreement. I think it was all for Bernville or for Tillgate, I don't remember. But two of these Companies. And this agreement was in the bathroom ....Yes. I went to the bathroom and I found it, it was like paper like that, and I opened it like this to see what is it. And I saw the name, but Bernville or Tillgate, I don't remember, but obviously one of them ....Yes, I saw the document and I saw that this loan agreement, saying loan agreement and then I went to Claud Anne, because for me she was the only person who could forget this in the bathroom. First of all this was a ladies bathroom, I mean I excluded everyone who can prepare this loan agreement and I asked her: "Is it yours? And she said: "Yes, yes. Thank you." And she took it.84 Dwar dan is-self Ii skont Maria Efimova kien isir bejn il-klijenti ta' Pilatus, Denica Cebova tgli..id Ii ma tafx dwarhom. Denica Cebova kienet tiehu hsieb il-kuntratti tas-self mill-Bank Pilatus lil klijenti tieghu. Dwar xogholha, Denica Cebova tghid hekk : 84 Denica Cebova Radovanovikj: not exactly what I have been doing in Macedonia but here yes, I have prepared Ali Sadr I have mentioned a loan agreement and also I was reviewing some of the agreements between bank and third parties. Inquiring Magistrate: now when you refer to loan agreements, what sort of loan agreements are you referring to? 398 ( 000399 Denica Cebova Radovanovikj: loans given by the bank. Inquiring Magistrate: given by the bank? Denica Cebova Radovanovikj: yes. Inquiring Magistrate: to customers? Denica Cebova Radovanovikj: yes. Inquiring Magistrate: were you very busy ·with this work, how many loans did you work upon between October, 2015, October you told me you started ... ? Denica Cebova Radovanovikj: yes. Inquiring Magistrate: October 15 and February, '16? Denica Cebova Radovanovikj: I don't remember the exact number but I believe there were five or six. Inquiring Magistrate: five or six. Ok basically October, November, December, January, February basically almost one per month? Denica Cebova Radovanovikj: one per month. There was no such ... Inquiring Magistrate: some times you had two and some times you had nothing? Denica Cebova Radovanovikj: some times I had two or three per month and some times nothing. Inquiring Magistrate: understandable. Now one other thing, given that you worked for compliance and you were also engaged on drafting of loan contracts, do you know whether in Pilatus Bank, it was only Pilatus who used to grant loans to clients? Denica Cebova Radovanovikj: I don't know. Inquiring Magistrate: you don't know so you don't know if clients or customers between them used to give loans to each other? Denica Cebova Radovanovikj: no, I wouldn't know that Inquiring Magistrate: you wouldn't know that. Who do you think would be in a position to know that operations? Denica Cebova Radovanovikj: Hamidresa GambarL Dan ifisser 1i 1-allegazzjoni ta' Maria Efimova dwar self maghmul bejn klijenti infushom ma giex konfermat minn Denica Cebova, 1-istess wahda Ii Maria Efimova tghid kienet liadet lisieb dan il-kuntratt ta' self. Glialkemm Denica Cebova tgliid li hija kienet semgliet bil-kumpanija Tillgate, hija ma setglietx tiftakar f'liema kuntest setghet semgliet jew iltaqgliet ma din il-kumpanija. Fir-rigward ta' Hearnvz1le u Egrant, Denica Cebova kienet aktar kategorika fir-risposta tagliha Ii qatt ma semghet bihom jew liadmet fuqhom. Mill-banda 1-ohra, Emilia Maria Vacaru tgliid li Tillgate company doesn't sound Jamz1iar to me u i:i:id 1i ma kienetx tiftakar transazzjonijiet bejn Tillgate u Al Sahra. L-anqas 1-isem tal-kumpanija Hearnville ma kien familjari ghaliha. Adrian Galea Ii huwa responsabbli mill-pagamenti tramite 1-Flexcube u t-TAS mhux konxju tal-fatt jekk il-Bank Pilatus kienx jinvolvi lilu nnifsu fl-arrangamenti biex isir il-ftehim ta' trasferimenti bejn il-klijenti jew li jaglitu drafting tal-loan agreement bejn il-klijenti infushom. Biss ii:id li bosta payment instructions kienu jigu mill-Front Office indikati bliala loan payment jew shareholder's loan, ii:da hu qatt ma staqsa glialiex ikun hemm dak 1-iskop imnii:i:el. Katarina Kostialova, Senior Lawyer sa minn Frar 2017, tgliid li ghalkemm liadmet fuq xi kuntratti jew abozzi ta' kuntratti ta' self, ma kienetx taf bi prattika fejn klijenti tal-Bank Pilatus jaghtu self lil xulxin billi jui:aw 399 000:100 Dwar Negarin Sadr Hasheminejad, Maria Efimova taf Ii din tigi oht Ali Sadr. Hi kienet klijenta taI-Pilatus u Maria Efimova ppreparatilha I-bank account opening form. Negarin Sadr Hasheminejad kellha personal account u I-Bank kien taha self dakinhar stess. 85 Is-self sar fi Frar 2016 stess ghax Emilia Maria is-servizzi tal-Bank Pilatus. Hi hadmet biss fuq kuntratt standard bejn il-Bank u 1-klijenti tieghu. Domenique Camilleri, Compliance Officer, tikkonferma li gieli rat pagamenti interni bejn klijenti tal-Bank Pilatus li jsejhu 1-pagamenti bhala loan payment. Hi dahlet tandem mal-Bank Pilatus £i Frar 2017 u ma kienetx. taf kemm kienet illia ghaddejja din il-prattika. Avila Rovelo Nielsen Libyeth ukoll qatt ma rat xi kuntratti ta' dan it-tip fil-Bank Pilatus. Arienne Gaerty wkoll tghid li ghalkemm ma tafx jekk il-Bank jipprovdix servizz ta' drafting ta' loans lil klijenti tieghu, hi i:gur qatt ma qalet lil klijenti tal-Bank li setghu jiktbulhom il-kuntratt. Hi gieli kitbet payment instructions ghan-nom tal-klijent, b'mod partikolari fil-bidu tar-relazzjoni mal-Bank, ii:da wara xorta kienet tibghat il-payment instructions ghall-verifika u firma da parti tal-klijent. ( - L-anqas Sharonjit Kaur Agimal, li kienet tandem fil-Compliance Department ukoll, bejn Frar u Marzu 2017 qatt ma rat prattiC:i fejn impjegati tal-Bank kienu jabozzaw kuntratti ta' self bejn klijenti tal-Bank Pilatus. Hamidreza Ghanbari jikkonferma li kien inghata dan is-self u li 1-istruzzjonijiet setghu dahlu tard minhabba differenza fil-hin bejn Malta u California. Dan is-self kien ser ikun asset backed u kellu jkun ghallakkwit t'interessi fi proprjeta immobiljari fejn jitkabru I-pistachios £'California. Huwa jiggustifika dan billi jghid li dan is-self kien gie pprocessat mhux mill-Credit Committee, ghax kien self lil related person u b'hekk ried jghaddi permezz ta' rei:oluzzjoni tal-Bord tad-Diretturi D:in ir-rii:oluzzjoni ma kienetx. iffirmata minn Ali Sadr u malli ghaddiet is-self kien gie pprocessat immedjatament. II-Bank Pilatus ma kienx jaghti hafna kuntratti ta' self. Ii:da peress li kienu ghamlu kuntratt ta' self li kien jipprotegi 1-interessi tal-Bank, kif ukoll minhabba li I-Bank kien adotta sistema spedita ta' kif jipprocessa s-self bai:ata fuq komunikazzjoni robusta mar-relationship manager rispettiv, dawn il-kuntratti kienu jsiru hafna aktar malajr minn banek ohra. Ghalkemm ghall-bidu qal li 1-ammont kien ta' miljun dollaru Amerikan, wara kkorega ruhu u qal li kien ta' miljun u nofs dollari Amerikani u li gew imhalsin direttament £'one single payment lill-bejjiegh talPistachio Farm - Mohsen Torabi - SMT. Ta' dan kellhom il-konferma mill-iSwift ukoll. Minbarra dan isself, Negarin Sadr Hasheminejad ma kienet hadet ebda self iehor. 85 Mid-dokumenti bankarji tal-Bank Pilatus jirrii:ulta li 1-kont f'isem Negarin Sadr Hasheminejad infetah nhar it-2 ta' Frar 2016 u kien igib in-numru bankarju 101654. Mill-banda 1-ohra mill-istess dokumenti jirrii:ulta li s-self li inghata li Negarin Sadr Hasheminejad kien inghata nhar it-3 ta' Frar 2016 bil-book date ikun 1-4 ta' Frar 2016, liema kont kien igib :in-numru 00110TA160350001. Dawn id-dokumenti ma jikkonfermawx dak li tghid Maria Efimova fir-raba' xiehda tagl.iha li 1-kont bankarju f'isem Negarin Sadr Hasheminejad infetah fl-istess jum li inghatalha s-self mill-Bank Pilatus, ghalkemm jista' jinghad li s-self ingha ta 1-ghada li nfetah il-kont bankatju tagl.iha mal-Bank Pila tus. 400 ( ~ 000401 Anke r-raguni ghaliex dan is-self gie moghti kif deskritt fid-dokumenti bankatji huwa differenti minn dak mistqarr minn Maria Efimova. Maria Efimova tghld Ii dan is-self kien inghata lil Negarin Sadr Hasheminejad bhala loan for future business needs in konnessjoni man-negozju taghha fil-qasam talgojjellerija u moda taht 1-isem ta' Negarin London. Mill-banda 1-ohra mir-relazzjoni tal-Forensic Accountant Miroslava Milenovic j:irrii:ulta li minn dokumenti stampati tal-Bank Pilatus analizzati minnha kien jidher Ii dan is-self kien inghata lil Negarin Sadr Hasheminejad kien thallas b'dan il-mod: a. The loan has been paid to the account held in Wells Fargo Bank NA, San Francisco, USA (bank code: WFBTIJS65), same bank Ali Sadr for EXIR LLC b. The intermediary bank which participated in the transaction between Pilatus Bank and Wells Fargo Bank NA was Bank of Valletta Based on seized documents, in Box 9 Folder ZA, a document stating that Pilatus bank has provided to Negarin Sadat a loan in the amount ofUS$ l.5 million on 3•d February 2016 forthepurchase of 12,375% interest in "SMT Pistacho Ranch and Management LLC This loan was granted just a day after opening the account in Pilatus bank". Maria Efimova tghld Ii kienet rat stramb il-fatt li Negarin Sadr Hasheminejad kienet fethet kont bankatju f'isimha personali imbaghad kienet ser tiehu self Ii I-business plan tie gnu kien juri Ii das-self kien sejjer ghallfini tan-negozju taghha fil-qasam tal-gojjellerija u moda taghha. Qalet Ii din holqitlha xi £tit tal-konfuzjoni f'mohhha. Biss Maria Efimova tghld Ii hi ma kienetx tiftakar x'kien fih il-kuntratt tas-self. Taghlaq billi tghid Ii : "But I remember that she got a loan and immediately she was preceding some transactions and one of transactions was for that US je-u.iellery business." Dan in-negozju suppost kien rikonducibbli lil Michelle Buttigieg. Michelle Buttiegieg xehdet £1-atti ta' din 1-inkjesta fis-16 ta' Mejju 2017 u filwaqt Ii kkonfermat Ii verament kienet tmexxi negozju bid-ditta "Buttardi", Ii kienet tirrisjedi fi New York, kif ukoll li kienet ilha b'din idditta sa mill-2002. Tghld li din ma ghandhiex store u dan huwa aktar hobby ghaliha. Murija printout talwebsite Ii kienet tinsab open source ikkonfermat Ii dan kien taghha u li kien maghmul minn .Zewgha. Mistoqsija dwar 1-indirizz indikat fuq il-website tghld li dak kien 1-indirizz tar-residenza taghha. Tghld li Buttardi bhala ditta kienet imwaqfa minnha u mhux ma Michelle Muscat IZ.Zid hekk: Michelle jigifieri is mentioned here as well, 1-ewwel darba li ghamilna because we were already friends u urejtha 1-affarijiet tieghi u qaltli mela issa we get together, we invite some friends, show it to my friends jigifieri u gnamilna xi couple of suareys (sic! soirees), we called them, every Summer when we come here basically couple of woman, gieli Iden ikun hemm ghoxrin, gieli kien ikun hemm harnsa u ghoxrin u gieli tletin and we sell a few jigifieri anki VAT receipts, I would say the pieces are not very expensive so by the end of the Suarey (sic! soiree), may be it was up to three hundred I four hundred pounds in total. Michelle was put on the web site as my Maltese contact biex jekk xi nadd ikun irid xi haga taf inti fis-Sajf niltaqa' maghhom, a month after some body's mum has her birthday, they call her isma' Michelle tista' taghrnli!na wahda bhal dik, Michelle contacts me, I sent it to her, she delivers to the people, she takes the money, my mother lives here u taghtiha I-flus. I mean that was what it was. That is what it is. This hasn't happened with Michelle for a while because with their lives they became busy, jiena I became busy on the side and we never did any thing else in Malta I guess for the last, it has to be ma nafx six years or so, we ... any thing in Malta Magistrat Inkwerenti: issa hemm hekk qieghda mnizzla jidhirl~ iccekja naqra I-wording, gnax mill-memorja, Michelle Muscat qieghda indikata bhala European sales representative? Michelle Buttigieg: European Sales representative yes because basically she is here but we didn't do any business any where else but Malta jigifieri in Europe. It was you know, le jigifieri that is what it is imma. 401 000402 Vacaru kienet ghadha hemm u kienu jahdmu flimkien. 86 Ma tiftakarx ezatt kemm kien is-self, ghalkemm tahseb li kien miljun dollaru Amerikan Michelle Buttigieg tghld Ii hi ma kienetx taf min hi Negarin Sadr Hasheminejad qabel qrat pubblikat minn Daphne Caruana Galizia intitolat US$400,000 "loan payment" to Michelle jewellery business partner from sister of Pilatus Bank owner pubblikat fil-21 t' April 2017 £'12:04. kellha kuntatti ma Negarin Sadr fuq negozju. Ti&ad li qatt irceviet xi flus minghand Sadrhasheminejad, aktar u aktar US$400,000. 1-artiklu Muscat Qatt ma Negarin Magistrat Inkwerenti: zgur mhux forsi kien hemm xi bicca negozju ma' din il-mara jew xi kumpanija taghha, nerga' nghidlek Ii taghmel negozju ma' hemm xejn hazin? Michelle Buttigieg: lanqas xejn, pero ma nafhiex ma kienx hemm nothing. I mean in-negozju ta' Buttardi, these few necklaces that are being sold during the year has nothing to this calibre, I mean it is astonishing to hear 400, 000 xi hadd ma nafux. (~ Magistrat Inkwerenti: u lanqas forsi jiena naf xi ftehim jew xi kuntratt ma' xi kumpanija mill-Amerika jew inkella minn x'irnkien mill-EwTopa ghax din ghandha 1-hanut taghha Londra? Michelle Buttigieg: don't even know. Again jiena 1-business tieghi lanqas hu, it is a few necklaces, it has nothing to do with that Magistrat Inkwerenti: alright. Michelle Buttigieg: lanqas ghandi account jghid Buttardi per ezempju. Magistrat Inkwerenti: jekk ghandek xi dokumenti li tista' turi Sinjura ... ? Michelle Buttigieg: ghandi profit and loss for the last two years, I brought them with me because for me that is beyond my imagination. Magistrat Inkwerenti: jekk joghgbok mela jekk ghandek xi dokumenti gibhom daqs xejn, gibhom daqs xejn. Michelle Buttigieg: Dik what is under Buttardi Profit and Loss business for 2015 and 2016 u tara kemm dahlu fissena, kemm hallast taxxa fuqhom and that is it so, so over here you ·will see 2015, it shows you the expenses u gross five thousand Dollars, 5 7u 2016, three thousand eight hundred. That is a New York Official document. Magistrat Inkwerenti: alright, urihom daqs xejn lil Ispettur u lis-Supretendent. Michelle Buttigieg: it is signed by our accountant jigifieri it' s. 86 Dwar 1-istorja tas-self ta' Negarin Sadr, Emilia Maria Vacaru tghld li darba minnhom tiftakar li kien filghaxija u kienu ircevew struzzjonijiet sabiex imexxu 1-karti ta' self u li kienu damu hafna biex ipprocessaw dawn il-karti Temmen Ii kien fil-bidu tal-2016, Jannar jew bidu ta' Frar 2016. Tiftakar li kien ghal madwar miljun (ma tghldx il-valuta). Ladarba s-self kien gie approvat Emilia Maria Vacaru ma kienetx taf x' ghamel il-Bank fir-rigward ta' dan is-self u lil min inghata. Ma kienetx taf x'kien ir-raguni tassel£. Hi ma kienetx involuta fid-dettalji ta' dan is-self ghaliex hi kull ma ghamlet kien li stampat il-karti ta' dan is-self. Pero ma kienetx involuta fl-ipprocessar tas-self. Mistoqsija jekk flus minn das-self jew parti minnu kienux indirizza ti lil xi persuna fl-Amerika, tghid li ma tiftakarx dan. Ma taf:x jekk dan is-self kienx maqsum fi tnejn jew mod iehor. Mehmet Tasli jghid Ii transazzjoni ma tistax tigi maqsuma fit-TAS. Jekk wiehed ikun irid jaqsam pagament dan irid isir f'zewg entries differenti u separati u mhux fi transazzjoni wahda maqsuma fi tnejn. Mehmet 402 ( 00.0403 (US$1,000,000). Maria Efimova tghid li jista' jkun Ii kien aktar minn miljun dollaru Amerikan, i.Zda ma kienx zewg jew tliet miljuni ghax hi tiftakar li 1ammont kien jibda' bin-numru wiehed. Dan kien self ghal negozju : It was a business plan. Because Miss Negarin Sadr Hashminigad, she is a fashion designer, she has a brand Negarin London, because when we opening her account, me and my collegue, we googled, because we were curious ... Emilia Vaccar. She was still there. The customer service officer. Yes and we saw the brand, the clothes, everything and also it was a business plan.87 Biss ma kienetx taf x' tip ta' business kien dan ghax ma qratx kollox peress Ii kienet mghaggla ghax Ali Sadr kien qieghed iCempel kull nofs siegha jistaqsi jekk il-kont kienx infetah u x'kienu qeghdin jaghmlu. Kien qieghed jippressahom biex jifthu 1-kont. Peress li Negarin tikteb kunjomha b'mod shih Sadrhasheminejad, Maria Efimova kienet qeghda tiktbu ha.Zin ghax hasbet li kienet tiktbu bhal Ali Sadr. B'hekk kien qieghed jghajjat magliha ghax riedha tiftah il-kont bl-isem korrett. Hu ma kienx baghtilhom dokumenti tagliha i.Zda tahom id-dettalji biss u b'hekk ma setghetx tivverifika kunjomha. Tasli jghid Ji fil-Bank Pilatus qatt ma kien hemm transazzjonijiet Ji gew maqsuma b'dan il-mod Ji jigu maqsuma fi tnejn. Apparti minn hekk transazzjoni tista' tithassar mit-TAS jekk tkun ghadha rnhux awtorizzata. Ladarba transazzjoni tkun awtorizzata, din ma tistax tithassar minn fuq it-TAS. 87 Dwar1-isem Buttardi Emilia Maria Vacaru tghid li dan 1-isem ma kienx familjari maghha. Emilia Maria Vacaru giet mistoqsija jekk hux veru Ji Maria Efimova u hi kienu qeghdin j:iizuffjettaw bl-isem Buttardi u jqabluh ma Trussardi (fil-kuntest tal-allegazzjoni Ji kien hemm self lil Negarin Sadr Hasheminejad u li thalset mara Maltija minn New York li kellha negozju bl-isem Buttardi) u Emilia Maria Vacaru qalet li ma tiftakarx dan isehh. 403 000-104 Mistoqsija ghaliex Negarin Sadr Hasheminejad hadet is-self hlja wiegbet: "It was a business plan for her business, in the fashion." Mistoqsija min kien ilbeneficjarju ta' dan is-self, Maria Efimova qalet li dan is-self kien gie "credited to her account ... in Pilatus Bank". Mistoqsija jekk kienetx ghamlet xi hlasijiet b' dan il-Ioan hlja wiegbet hekk:Yes, I remember it was immediately a payment transaction to her to another account. And I remember because it was mentioned in the business plan, in her business plan that she will be cooperating with one brand for jewellery.88 Maria Efimova tghid Ii Negarin Sadr Hasheminejad kellha kont wiehed ghalkemm " ... maybe different currencies. Maybe she had one in USD, in Dubai currency. But I mean as a relationship it was one." Mistoqsija min kien il-beneficjarju ta' dan is-self, hlja tghid hekk: - ( So it was mentioned in the business plan, the name of the Company. The brand. So we were making fun of it because it was like Trussardi but not Trussardi but Bruttardi, Badrtardi, something like this. But very similar with Trussardi. And after my collegue who was Maltese, she came and she said that it is a woman from, she is Maltese but she is living in the US and she has her jewellery and she took it from her name, so she Fir-raba' xiehda taghha Maria Efimova tghid Ii 1-allegat trasferiment ta' USD400,000 kien wiehed millpayment intructions Ii kienu dalilu ma dak is-self. Maria Efimova tgliid hekk : - 88 I saw the payment instruction because it came altogether with other account opening form for Miss Negarin Sadr and other, I don't remember what you said, because they were several payment instructions not only one. But the one you are mentioning Ali Sadr I said before, because we are making fun of it, that's why I remember. Dan qalitu minkejja li fl-evvwel xiehda tagliha hija ma semmiet xejn dwar dawn 1-allegati payment instructions 1-ohra Ii skontha kienu dalilu glial dan is-self. 404 ./ 000405 OJj,103 took part of her surname and put in the brand. So she was explaining all this and you know we were mal. ME - Yes, hello. CB-Hi Maria, Carlo here. ME - Hello Carlo, how are you doing? CB-Fine thank you. Can you hear me? ME-Yes. CB - Ok. Great Much much better than last time. So Maria, I am coming to record a little bit two or three key points of the story, of your story and why basically Daphne was killed. ME - while working in Pilatus Bank I bump on politically exposed persons (PEP) from Malta. from Azerbaijan, from Russia. As for other nationalities who were not PEP they were some citizens of United Arab Emirates as well as Iran and Turkey. I would say ninety (nine zero) percent of outgoing transaction were for Dubai On the 29 of March 2016 I have been given a termination note with immediate effect. So that was my last day, there. Before to testify before European Committee I have prepared a report to the European Central Bank about shortcomings in compliance and the money laundering I was witnessing in Pilatus Bank. I first contact Ms Caruana Galizia around six months after my dismissal from the Bank. Daphne was investigating. She got some other sources as well. She was coming back to me for some clarifications from my experience in the Bank. We have discussed Egrant Company and account of this company in Pilatus Bank because it was related to PEP in Malta. In declarations of trust for this company as well as in account opening form for this company Ms Muscat was mentioned as sole and ultimate beneficiary. I don't think Daphne was feared. I was really worried about her and I was suggesting that she should not stay in Malta while revealing and publishing all this information. But Daphne was so shocked with information she received from me. She was just very eager to reveal. I was telling her that she should be very careful because I saw car-bomb in the light of day with my own eyes. And I told her "you should be aware" and she told me "ok what can they do to me .. will they put bomb in my car as well?''. In October sixteen, two thousand seventeen, even I wasn't in Malta, I was still following her blog. I remember that I read her last article that she posted at around two thirty pm and then in two, three hours I saw an announcement in Russian news and I immediately proceed to Maltese local news and I saw that she has been killed. Mirm hawn jirriZulta Ji skont Efimova, 1-ewwel kuntatt li ghamlet ma Caruana Galizia kien ghal habta ta' Settembru jew Ottubru 2016 u mhuz Marzu 2017. 410 000411 U·~·;l ··i ; '...) iJ •J:. .• ,; ! 5 " Supr. Ian Joseph Abdilla: in your house, well Ms. Caruana Galizia testified here, she didn't mention you and in fact we asked her to contact you and you decided to come over, she said that her source gave her a copy, showed her and gave her a copy of four documents, these were the declaration of trusts, and declaration of trusts. Inquiring Magistrate: two. Supr. Ian Joseph Abdilla: and two opening bank mandates, have you gave these four documents yourself to her? Maria Efimova: no, no I didn't. Supr. Ian Joseph Abdilla: do you know perhaps who could have given Ms. Caruana Galizia these documents or have you referred her to? r Maria Efimova: no I didn't refer her, I was mentioning some colleagues of mine but I never said this one can give you some thing or no but as far as I know, many employees of the bank, they have been fired when I was in the bank before I joined the bank, other colleagues of mine were telling me a lot of dreading stories of people treated very bad way in this bank so one of them probably could do it. Inquiring Magistrate: ok. Supr. Ian Joseph Abdilla: so you were not the person who gave these? Maria Efimova: no. so if I show you part of an article that was published Supr. Ian Joseph Abdilla: on the 21 st of April, 2017at10.02 in the evening where there is an abstract from the declaration of trusts, do you recognise this article, do you recognise this text? Maria Efimova: yes the text is similar ... when it says its capacity subscriber it was as I said the Spanish word subscriber and how do you call it. Supr. Ian Joseph Abdilla: brackets? Maria Efimova: brackets yes. It was in the Spanish ... Supr. Ian Joseph Abdilla: remember these? Dubro Limited S. A. and Aliator S. A. do you 93 Fit-tieni xiehda tagliha Maria Efimova qalet li 1-intervista ma Daphne Caruana Galizia kienet ghamlitha fid-dar ta' Maria Efimova ftit wara 1-Ghld tal-2017, ghalkemm qabelma Maria Efimova giet tixhed fil-Qorti. Fit-tielet xiehda taghha Maria Efimova tghid li 1-ewwel laqgha li kellha ma Daphne Caruana Galizia kienet f'Marzu 2017 jew qabel jew wara 1-Ghld u damet mad war saghtejn. L-Ghid tal-2017 gie celebrat fis-16 t' April u mhux f'Marzu. Matul din 1-ewwel laqgha, Maria Efimova tghld li Daphne Caruana Galizia urietha dokumenti. 411 oar• ~. ~ • lj ' ' i' ·.I ..l UUJ:i.l u 000412 Maria Efimova: I remember that I saw the declarations first I thought that it is the same paper printed two times because the text was very similar but after I saw that the names of the companies that issued the declarations they were different. I think they were these names yes. Inquiring Magistrate: ehe. Ok but the declarations were like those? Maria Efimova: the text yes, it was not much text like I remember it was like two lines - declaration of trust, the text of the trust and one signature, one director was signing. Inquiring Magistrate: one signature? Maria Efimova: ehe. Inquiring Magistrate: and there were the details of the company? Maria Efimova: yes it was addressed to the name of the company, number, address, yes, yes, yes. Inquiring Magistrate: ehe. Supr. Ian Joseph Abdilla: have you ever seen Ms. Michelle Muscat at the bank? Maria Efimova: no. I cannot recall here. Supr. Ian Joseph Abdilla: Prime Minister Joseph Muscat ? Maria Efimova: no. Inquiring Magistrate: Conrad Mizzi? Maria Efimova: No. Inside the premises of the bank, no. Inquiring Magistrate: John Dalli, do you know who John Dalli is? Maria Efimova: No. Inquiring Magistrate: do you know if John Dalli haves an account? Maria Efimova: I don't know, I cannot recall. I remember this Brian Tonna's partner Karl Cini, he also had one I think, I recall the name Cini. Inquiring Magistrate: Karl Cini had an account? Maria Efimova: I think so but again I cannot say 100 % sure. Supr. Ian Joseph Abdilla: so you are 100 % sure that you have never took a copy of these documents that Ms. Caruana Galizia is saying? Maria Efimova: no I didn't. Supr. Ian Joseph Abdilla: them for our investigation? because for us it is very, very important that we have 412 ( Maria Efimova: yes, yes. Supr. Ian Joseph Abdilla: Inquiring Magistrate: a copy of them. but you don't have copies you said? Maria Efimova: no I don't have copies. 94 Ziedet tghid ukoll li Ali Sadr kellu erba' passaporti u zewgt dati tat-twelid differenti. Dawn setghu jigu verifikati minn open source sites bhal Companies .[ House tal-Ingilterra. 95 It-tieni xiehda ta' Maria Efimova Maria Efimova xehdet ukoll nhar it-tnejn (2) ta' Mejju 2017. Ikkonfermat li wara li kienet xehdet fil-kors tal-inkjesta magisterjali kienet irrilaxxjat zewgt intervisti: lil gurnal The Malta Independent tat-30 t' April 2017 fejn kienetfront page u wahda lil Daphne Caruana Galizia "Pilatus Bank Whistleblower speaks out". Hija ghamlet ukoll video interview ma Pierre Portelli. It-test ta' dan 1- Fit-tielet xiehda taghha, Maria Efimova minbarra li tirrepeti li hi qatt ma wriet id-dikjarazzjonijiet lil Daphne Caruana Galizia iida kienet Daphne Caruana Galizia li wriethomlha Maria Efimova zzid tghid li Daphne Caruana Galizia kienet staqsietha wkoll jekk dawn kienux "fake or can be proved as authentic ones". Maria Efimova tghid li Daphne Caruana Galizia ma kienetx certa jekk kienux origmali jew genwini : "because we were talking on the subject again so she was just ashng me if I knaw, if I know if these documents can be fake or can be proved as authentic ones". 94 Dan il-kumment ta' Maria Efimova juri wkoll li ghandha eerta gharfien kif taghmel tiftix £' siti spegalizzati ghal informazzjoni speCifika fir-rigward t'individwi partikolari. Apparti minn hekk il-fatt li skont Pierre Portelli kienet ukoll qaltlu li setghet taccedi ghall-iCloud billi taccedi mill-VPN, juri wkoll livell sofistikat t'gharfien ta' thaddim tal-internet. 95 413 000414 artiklu huwa wkoll formanti parti minn din 1-inkjesta. Maria Efimova tghid li text tal-interview li sar ma kienx gie moqri lilha, ghalkemm hija qrat 1artiklu. Tghid hekk: Maria Efimova: yes I would like to comment that this interview states that I scanned the documents, that I opened the safe with the key and I scanned the document and I put them on the cloud I think but this I didn't say and I didn't do. Inquiring Magistrate: this you didn't say and you didn't do? Maria Efimova: yes. Inquiring Magistrate: written this? so who came up with this? So it was the journalist who has Maria Efimova: the journalist wrote this yes. Inquiring Magistrate: the journalist did? Maria Efimova: yes. Inquiring Magistrate: now and she did so without you having said those words, that is what you are saying? Maria Efimova: yes .... Supr. Ian Joseph Abdilla: so on page 2 of this article, under the title in red, I quickly scanned those documents and return them and the paragraph reads like this -I quickly scanned those documents and returned them to the safe, I don't know why I did it what was at the back of my mind except that I knew I wanted to have something in hand in case they tried to frame me as responsibly for their irregular PEP files. Maria Efi.mova: so this paragraph hasn't been said by me. Inquiring Magistrate: you didn't say so? Maria Efimova: no. Inquiring Magistrate: ok. Supr. Ian Joseph Abdilla: recording you? was the interviewer writing down or was she Maria Efi.mova: no she was writing down. Supr. Ian Joseph Abdilla: documents? so the obvious question is - do you have these 414 ( 1 Maria Efimova: which documents? Supr. Ian Joseph Abdilla: mentioned four documents last time - the two declarations of trusts ok and two opening bank mandates, that you saw in the cabinet, in the safe? Inquiring Magistrate: let's call it safe. Maria Efimova: in the safe I saw trust declarations. The account opening forms were not in the safe, they were in the file with the other account opening forms. Supr. Ian Joseph Abdilla: them? ok so these trust documents, do you have a copy of Maria Efimova: no I don't. ( Inquiring Magistrate: and you never scanned them? Maria Efimova: no I never scanned them. Inquiring Magistrate: not even took a photo of it? Maria Efimova: no. Supr. Ian Joseph Abdilla: ok you never had a copy in your possession? Maria Efimova: no. Supr. Ian Joseph Abdilla: in the cloud, in your purse, in your, any where? Maria Efimova: no I didn't have a copy in my ... Inquiring Magistrate: journalist? so who, are you saying that that part is invented by the Maria Efimova: no when she was interviewing me, she showed me those documents so she had the copies. I saw them but who gave it to her I don't know. Supr. Ian Joseph Abdilla: so she showed you these documents? Maria Efimova: yes she showed me the trust declarations. Supr. Ian Joseph Abdilla: where they signed? Maria Efimova: yes, yes. Supr. Ian Joseph Abdilla: where these the same documents you saw? Maria Efimova: the trust declarations yes. Supr. Ian Joseph Abdilla: did she also show you the bank opening forms? 415 n ·; 1 v 1 J v · ..l : .1 ...i.. ~i: 000416 Maria Efi.rnova: no she didn't. She only showed me two trust declarations. Inquiring Magistrate: so she showed you the two trust declarations? Maria Efi.rnova: yes .... Inquiring Magistrate: but you didn't give her these documents? Maria Efi.rnova: no I didn't. Su pr. Ian Joseph Abdilla: bank? and never where they in your possession outside the Maria Efi.rnova: no. I didn't have them. Efimova tghld li Daphne Caruana Galizia kienet ghamlet din 1-intervista fiddar ta' Maria Efimova ftit wara 1-Ghid; i.Zda qabel ma giet tixhed il-Qorti. Daphne Caruana Galizia kienet cemplitilha wara li xehdet fil-Qorti u qaltilha li issa I-Bank setgha jipprova jattakka 1-kredibbilta' taghha. Maria Efimova ma kienetx giet intervistata mill-gdid wara li kienet xehdet il-Qorti jew irrilaxxjat intervista ohra gdida lil Daphne Caruana Galizia qabel din ippubblikat dak 1-artiklu fil-gurnal The Malta Independent. Maria Efimova q alet li kienet qra t 1-artiklu u kienet taf li jum q ab el ma xehdet Maria Efimova, u Cjoe f'jum il-Mamis, Daphne Caruana Galizia kienet xehdet £1-inkjesta. Maria Efimova qrat fuq il-gazzetta li Daphne Caruana Galizia kienet xehdet. L-ghada giet il-Qorti u staqsiet Hr-reception jekk setghetx tixhed u 1-ufficjal qallha biex tkellem lill-Avukat u taghmel rikors. Minn hemm ghamlet kuntatt ma' Daphne Caruana Galizia ghax xtaqet li ma 416 1 n 00~ ·' 17. 1U~ J' ~ J~l!J .• · ' ..., U tkellimx lill-Avukat minhabba li kienet imhasba ghal ragunijiet ta' sigurta. Xtaqet tkun taf jekk kienx hemm mezz iehor kif tista' tixhed. Il-Gimgha imbaghad giet tixhed hi. Wara li spiCcat tixhed, Daphne Caruana Galizia baghtitilha messagg tistaqsiha jekk kienetx lesta. r Supr. Ian Joseph Abdilla: yes, let's take just some of them, there was, let's take part of this article under the title - list of special companies on page 2, I was also given a list of companies may be eight or ten names and told that these were to be given special attention for payment transactions and for any thing to do with them, I would have to speak to Claudenne Sant Fournier, the Executive Director, the companies included Willerby Inc, Till gate Inc, Hem ville Inc, Egrant Inc and Al Sahra FZCO, I knew that Al Sahra Inc belonged to the daughter of the President of Azerbajgan Lyla Alyeva because I had seen the bank account opening form but I didn't know who the other companies belonged to at that stage. Further down there is also another reference - these payments of hundreds of thousands of Dollars from Al Sahra FZCO always marked as loan payments where made, where not made to their accounts at Pilatus Bank but to accounts they held at a bank in Dubai. Is this your text? Inquiring Magistrate: did you say this? Maria Efimova: not regarding the company Al Sahra, it was company Sahra, not Al Sahra. Inquiring Magistrate: Al Sahra and Superintendent mentioned some companies in particular did you give her, the names of these companies? four Maria Efimova: I don't remember now how it came, she was asking me, she was giving me the name of this company and asking if I saw transactions with this company so yes, I said yes. I saw. Inquiring Magistrate: she told you for example did you see Hem Ville, did you see Till gate, was it Egrant, wasn't this, that or the other? Maria Efimova: yes. Inquiring Magistrate: and you said, yes, yes and yes. So it wasn't you who told her from your memory, she suggested those names to you and you told her yes? Maria Efimova: honestly now I don't remember who brought it first, may be it was me, I am not sure. Inquiring Magistrate: ok, but definitely Al Sahra wasn't you? 417 . u.JJ·.±lv ' .. \-; i~ 000418 Maria Efimova: a? Inquiring Magistrate: Al Sahra wasn't you? Maria Efimova: Al Sahra no, I never saw. Inquiring Magistrate: because you never mentioned Al Sahra? Maria Efimova: only Sahra. Inquiring Magistrate: only Sahra? Maria Efimova: yes. Inquiring Magistrate: but there she mentions Al Sahra so who gave Al Sahra to her? Maria Efimova: I don't know may be it was a confusion because they had also Shams AlSahra. Inquiring Magistrate: and you never saw Al Sahra? Maria Efimova: Al Sahra no. Gew nutati diversi divergenzi bejn ir-rakkont pubblikat minn Daphne Caruana Galizia, kemm fl-artiklu tar-Running Commentary, kif ukoll dak fuq il-Malta Independent, kif ukoll dak li kienet xehdet dwaru Daphen Caruana Galizia dwar dak li qalet li rrakontatilha Maria Efimova, ma dak li fil-fatt Maria Efimova kienet xehdet dwaru. Mistoqsija dwar dan il-punt, Maria Efimova tghld hekk when you read this article and there are some mistakes Supr. Ian Joseph Abdilla: or some inaccuracies in particular to that paragraph that says that you scanned the documents? Maria Efimova: ehe. did you contact the paper, did you contact Daphne Supr. Ian Joseph Abdilla: Caruana Galizia to correct that mistake? Maria Efimova: that is why I was giving another interview to the same paper but in person like video interview, I wanted to correct some discrepancies. 418 1 ( 000J.19 Hv·J= ~ tf:i;j n ' -~ ·7 l ~ Imbaghad irrakkontat ukoll 1-episodju relattiv gli.all-kumpanija Silverlake allegatament tat-tifel tal-President tal-Angola. Anke hawn qalet li kien hemm differenza bejn dak miktub fl-artiklu u dak li selih. Hi qalet hekk:yes, the difference with the article is that when I joined the bank, the account for that company Silver lake if I remember correct, it was already opened because bank. Silver Lake I think, Silver Lake some thing or investments or holding some thing like that so when I started to perform customer service duties, the account has already been opened, it wasn't me who was preparing the account opening form for that company, it has been opened however the ladies from the Portuguese company they have contacted me and I was arranging a meeting for them to come so in that meeting when they came to the bank, it was me Hamedresa Gambari and two ladies, I don't remember the name of the corporate service provider from Portugal unfortunately so they came, if I remember correct Silver Lake and they told us look part of the company, some shares they have been sold from this company to the son of Angola, son of the President of Angola but it is not for his PEP activities let's say, he is a singer, he is a famous singer so he needs this company for his singing, for his business yes, singing business and they brought us all the transfer, all the documents and ... transfer of shares, it was resolutions from the Directors of this company and they said there is nothing to be afraid off because he is a singer and his business is clear and they left and after I told to Mr. Gambari, I told him look such a trick they did, they opened an account just for the usual company and after, because as I remember the account has been opened early 2016, they opened an account and now they put PEP inside and they should have immediately closed this company, it is very dangerous for the bank and he told me no, it is not your business, I will deal with it, just go and do your job. r Maria Efimova qalet li f' dak iZ-zmien hija kienet intern u li kienet ghadha fuq probation. 96 Mistoqsija kif kienu jafdawha daqshekk hija wiegbet: first of all I was really surprised they entrusted me with the duties of the customer services officer, me being an executive assistant at the first place .... yes they trusted me % Il-fatt li hija kienet ghadha intern huwa wkoll konfermat mix-xiehda ta' Hamidraza Ghanbari. 419 000420 but as far as I know very few employees were staying in the bank for long, most of the employees were staying like three I four months and after they resigned or have been fired, so at the moment I have been untrusted those customer service duties, one person has been fired and another has resigned so obviously the bank I think didn't have sources so they didn't have much choice, who would for example then they took another person for this position to under take this customer services duties she was actually for actually, she is Maltese so at least I knew some thing about the job and she was like totally." 97 Ix-xiehda ta' Sharonjit Kaur Agimal hija interessanti ghax tghld ei:attament hil-maqluh ta' dak li qalet Maria Efimova. Agimal tghid li fil-Bank Pilatus kienet tiddomina regola li kull impjegat kien ikun moghti informazzjoni on a need to know basis. Anzi i:i:id li fis-sitt xhur Ii damet tandem malBank Pilatus ftit Ii xejn kienet tara s-Senior Management jaqsam informazzjoni mal-impjegati ta' tahthom. Ghalkemm kellha access ghal files fil-Front Office hi kienet tara hiss dawk Ii kienet tandem fuqhom u xejn aktar. Dwar 1-allegazzjoni li kien hemm xi impjegat Ii inghata c-Cwievet tas-sefe Agimal tghid li kienet rat dan is-safe darha wahda hiss meta kienu qeghdin ifitxuftle partikolari u kien gie xi hadd mill-Compliance Department hiC-ewievet u hadd ma kien halliha tmiss dawn icCwievet - hi li kienet tandem fil-Front Office. Kienu tal-Compliance Department li harsu fis-safe u hi qaghdet warajhom u ma setghetx 1-anqas tara x'hemm fil-cabinet. We do not have easy access to keys, tghld. L-anqas meta kienet tandem mal-Compliance Department ma kellha access ghal dan is-safe: 97 The Court: So if I give you a scenario where you would have the safe open, ·with files accessible to employees who could be coming and going in the room where the safe is housed, do you see that... without any supervision mind you The Witness: Would it be possible? Honestly The Court : Do you see that as a probable scenario? The Witness: No. Not at all. Because for a start the safe is not kept with anybody. And it is locked at all times. So if a senior member of staff out Compliance or Legal go into it they have the key, they open it and they dose it behind them. They would not just leave it open. I personally could not imagine that as a scenario at all. I said I worked in Compliance as well and there is no, I had a supervisor that was technically a supervisor that was above me. So if something did need to come out of the safe it would not be anyway, it would be her. And no I could not, honestly I could not see that as the safe being opened unsupervised, and somebody being able to wander in and out, ·-really not going in and out as they pleased. I genuinely cannot see that as a scenario. Mill-handa 1-ohra Michaela Krajcikova tghid li meta 1-MFSA kienu ghamlu 1-ispezzjoni f'Ottuhru 2015 (sic! f'Settembru 2015) :The Witness: As I said I was never supposed to be involved. I was only taking part in some, like filling the holes if I can say like that. So as there was no person to confirm the phone call it would be me to confirm it either because I am in the room at the moment or there is nobody else so they call me to do so. Or doing KYCs and papers like this I would be called to do them because there is either a panic in the bank or the lawyer was just too busy. She used to give me the key of the file cabinet and tell me to bring her something or stay in the room and organize certain documents. Once before we had MFSA visit, they have spent over a week in the bank, it was horrible moments. Everybody was panicking, everybody was nervous. A lot of tension would be around in the bank. And that was really bad for me because I had to host them. I had to make sure that everybody is in his office with doors closed which normally we used to have the doors open. Kitchen closed. Everything closed. I had to serve them food. I had to wake up early before my working time and go and shop for some food and refreshments for them and organinze these things, make sure that they always have fresh coffee and water. It was a little bit uncomfortable. And then everybody was so tense that one time I left out for my lunch break to a place close by and when I came back Mr Sadr shouted at 420 \. Maria Efimova tghld Ii kienet hi stess Ii rreferiet lil Daphne Caruana Galizia dwar il-kumpanija "Akce" u mhux bil-maqlub. Maria Efimova tenniet Ii Brian Torma kien ikun ta' spiss il-Bank - xi darba fil-gimgha u anke aktar minn hekk. II-mod kif kien igib ruhu kien qisu 1( Bank kien tieghu. Ali Sadr kellu attitudni differenti ma Brian Torma qisu mhux Ali Sadr kien is-sid, i.Zda Brian Torma. 98 me a lot that I allow myself to leave for a lunch break when MFSA is there. He would jsut demolish me for leaving for lunch ...... .! really do not know what was the reason. I can just understand that when some authorities come and check in your working place. either it is a bank or some other place of work. you want everything to be organized and in order which I am sure it was not, the Doctor of Law employed in the bank, I am not sure if I can mention the name, was very disorganised with her paperwork which came so strange to me. I imagine lawyers as organised people, they are handling important documents and they should be organised. They were not at all. So every time something like this was supposed to happen she was really angry, nervous, uncomfortable. That is why it happened that she used to give tasks to people which were not supposed to be doing these tasks. Everybody had handful of work and she would need to rush up some things and so she needed help from me. Mix-xiehda ta' Brenda Calleja Smith jirrii:ulta li ma tul ii:-zmien li damet tandem mal-Bank Pila tus, jigifieri bejn Jannar u Awissu tal-2014 hi qatt ma kienet rat lil Brian Torma .fil-Bank Pilatus. Dak ii:-zmien kienu madwar erba' minn nies jahdmu f'dan il-Bank u g.halhekk kienet haga fa& tara min ikun dahal fil-Bank g.hal xi laqg.ha. Apparti minn hekk, sa Awissu 20141-uniku Malti li taf li dahal g.hal meeting mad-Direzzjoni tal-Bank kien John Dalli Sa' Awissu 2014 ma kienx hemm klijenti li kellhom rabta mal-.Ai:erbajgan. Inoltre Keith Schembri kien g.hadu mhux klijent tal-Bank Pilatus sa' Awissu 2014. Dan jidher li gie konfermat ukoll minn Ekmel Gilingir li g.hal perjodu Dicembru 2013 sa Settembru 2014 kien is-CEO tal-Bank Pilatus. Dan jaqbel ukoll ma emails li I-Forensic Accountants Harbinson Forensics sabu fil-hardware ta' Nexia BT fejn f'konversazzjoni bl-email bejn Brian Torma u Karl Cini li saret f'Ottubru 2014 jirrii:ulta li Brian Torma kien qieg.hed jippressa lil Karl Cini biex jipprova jag.hti servizz tajjeb u effigenti lil Bank Pilatus ghaliex dan ghalihom setg.ha jkun sors ta' negozju tajjeb. Dan juri li f'dak 1-istadju, ir-relazzjoni kummergali bejn ilBank Pilatus u Nexia BT kienet g.hadha fil-bidu taghha - u jekk xejn kienet turi kemm Brian Torma xtaq li jaqta fi.gura taiba biex ikun jista' jgib aktar negozju lejn id-ditta tieg.hu. F' din il-korrispondenza jidher car li din kienet intii:a biex Nexia BT tintroduci s-servizzi tag.hha lil dan il-Bank li kien ghadu fil-bidu taloperazzjonijiet tieg.hu. F' dak 1-istadju xejn fil-provi ma jindika li Brian Torma kien qieg.hed jiehu attitudni ta' padronanza fuq dan il-Bank ma Ali Sadr. Jekk xejn juri li kien qieg.hed jipprova jag.hti stampa poi:ittiva tad-Ditta tieghu bit-tama li jigbed negozju minn dan il-Bank lejha. 96 { ':....- 421 000422 Supr. Ian Joseph Abdilla: then there is another part about Mr. Tonna as well and this deals with a property which Mr. Tonna had, this was not covered in our last, when you testified the first time, this paragraph goes like this, another time, I was asked to scan an offer for a real estate agent, for a mansion house in London priced at around 17 million sterling with plans and pictures of the rooms, the offer was addressed to Willerby Inc, Willerby Trading Inc, I remember it because Mr. Gambari made me scan it again and again until it was perfect. The payments for this mansion were processed through Willerby Trading Inc, I remember the first payment was of five million sterling and there was an agreement for instalments on the rest. What can you tell us about this? Maria Efimova: yes I remember the agreement, they asked me it was evening quite late, I was about to go home but Mr. Sadr called me and he said I should take some brochures, brochure document from Mr. Gambari scan it and sent to him, to his email so Mr. Sadr told me to go to Mr. Gambari, Mr. Sadr wasn't in the office, Mr. Gambari was and he told me to go to Mr. Gambari and take his brochure from him, make a scan and sent him a copy so what I did, I made the scan and I sent him an email and he called back shouting that it was not proper scan and it wasn't very well done because it was binded, it was very difficult for me to scan it I couldn't open it properly and he told me to re scan it and when I finished my colleague Maria Vacaro, she told me take this payment instruction to the operations department and tell them to do it now and the payment instructions was related to this offer, it was offer or proposal for an acquisition of some thing like that and I took this instruction to the payment department. Maria Efimova tghid li hija rat il-payment instruction, iZda mhux il-pagament effettiv ghax ma kienetx fl-Operations Department. Mistoqsija kif jista' jkun li dak li qed tghid hu minnu meta la d-depozitu tal-hames miljun Lira Sterlina u 1-anqas il-pagamenti tal-intalments ma kienu jidhru fuq I-account tal- Willerby,99 hi tghid li: because they were discussing them how they will buy so much sterlings, they were discussing some thing about money market, it is a big amount, they shall acquire those Din 1-informazzjoni kienet waslet mingliand il-Forensic Accountant Miroslcroa Mz1enovic waqt li kienet qeghda taghrnel 1-analli:i ta t-transazzjonijiet Bankarji fil-Bank Pilatus. 99 422 sterlings to ... the transaction .... un forhrnately I cannot explain it because I am not a technician and I cannot now go to the system of the bank and see what is going on there, how can I explain. Mistoqsija kif kienet baqghet tiftakar dawn id-dettaiji kollha minn fost Iammont ta' klijenti u transazzjonijiet Ii kellu I-Bank, hija qaiet Ii baqghet tiftakar ghax kienet distressed hafna Ii fit-20:00 keilha tibqa taghmeI I-i scans tad-dokumenti biex ikunu perfetti u b'hekk baqghet tiftakar. (_ Meta mistoqsija fuq is-safe iZ-zghir hija qaiet Ii ma kienetx taf Ii kien hemm dan is-safe iz-zghlr, iZda kienet iltaqghet ma Makhabat ElluI u din kienet qaltilha lil Maria Efimova Ii kien hemm is-safe iz-zghlr. Claude-Ann Sant Fournier kienet f'relazzjoni tajba maghha u Efimova kienet anke zzommilha I-baby meta kien ikoilha xi meeting mas-CEO. Sant Fournier ( kienet tirrabja u tghajjat ma xi impjegati, ghalkemm mhux maghha. CiaudeAnn Sant Fournier kienet titkellem regoiarment ma' Hamidreza Ghanbari u ma tiftakarx Ii kien hemm xi kunflitti bejniethom. Maria Efimova tghid Ii ma Denica Cebova kellha reiazzjoni ta' kollegi u meta spiCcat milI-Piiatus ma baqghux hbieb. Wara Ii spiCcaw pero: 423 ) 000124 ...no we met, one time we met, when she found another job, she came and we met with Maria Vacaro and her and we went for lunch and she was also sending me some messages like that I remember regarding some thing in regard of children. Mistoqsija ulterjorment dwar id-dokumenti: Supr. Ian Joseph Abdilla: ok so in the video that Pierre Portelli took that you specifically said that you did not scan the document? Maria Efirnova: he was asking me if I scanned them, if I putted them to the cloud, if I did it, he was asking me like three or four times but I told him no, I know that the documents exist but I didn't scan them. Inquiring Magistrate: you play the document. We have just seen the interview that was released by you to journalist Pierre Portelli of the Malta Independent, first of all do you confirm that the person being interviewed is yourself? Maria Efirnova: yes I confirm. Inquiring Magistrate: interview? do you confirm the content of what was said during the Maria Efirnova: yes. It-tielet xiehda ta' Maria Efimova Maria Efimova regghet xehdet fil-5 ta' Mejju 2017. Hi tibda biex tghid hekk:I remembered the fact that Maria Emilia Vacaro was my colleague at the ~e I was working in the bank, she was mentioning that the statements are prepared manually, one time she was complaining that it takes her by the end of the month to prepare monthly statements for the clients, it takes her like three to four hours to prepare statements because the IT officers were downloading some information from the bank system but the statement was not ready so she was doing some manipulation to actually prepare statements in pdf format and then sent to the client so this was the first that I wanted to mention and also ... she said it was her monthly routine by the end 424 (--- of the month, she was staying longer hours in order to prepare those statements because they were sending statements to all the clients in all like banks are sending statements. I wanted to mention that I didn't mention yet it is about Turkish, office in Turkey, office of the bank in Turkey ... Yes, I don't know if it was an official representative office or branch or some thing else but it was a lady who was working for the bank but she was based in Turkey and she was also doing some QYC (sic! KYC) Forms, she was also preparing some account openings and she, clients were contacting her as well as us, I mean as well as customers service officer in the bank based in Malta, clients were contacting her as well. I just know the name of the woman, I heard her name was mentioned several times in the bank and I saw some emails for example when I was performing customer service duties some clients were sending to me and when putting her in the copy so I could see her email address in the cc ....Linet Estiroti.100 Maria Efimova tghid li hi kelmet lill-Estiroti darba wahda fuq it-telefon u qatt ma ratha personalment. Darba Ali Sadr kien ried xi agreement u kien Emilia Maria Vacaru tikkonferma Ii tiftakar Ii kien hemm wahda jisimha Linet Estiroti Ii kienet tahdem mal-Pilatus. Hi qatt ma ltaqgnet magliha ghax Estiroti kienet tahdem mid-dar fit-Turkija. Meta Emilia Maria Vacaru kienet trainee, kienet ic':c':empillha u taghtiha 1-pariri xi trid taglimel biex tiftah kontijiet talbank. Taf Ii qabel Estiroti kienet tandem fuq ftugh ta' kontijiet tal-bank, pero ma tafx jekk kienetx taglimel attivitajiet ohra. Taf Ii kienet tandem gnal madwar gnaxar snin ma Ali Sadr. Meta Emilia Maria Vacaru kienet bdiet tandem ma Pilatus Bank, Estiroti kienet baqgnet tipproc':essa pagamenti ghal Pilatus Bank. Pero wara I-Bank gnaddew 1-ipprocessar tal-payment instructions lil Emilia Maria Vacaru. Kien hemm habta fejn il-Bank kien baqa' jibghat payment instructions lil Estiroti, ii:da din kienet tirreferihom lura 1Pilatus Bank £'Malta. Peress Ii Estiroti ma kienetx f'Malta, hi ma kienetx f'qaghda Ii twettaq il-payment instructions. Emilia Maria Vacaru tispjega li 1-proc':edura gnall-ipproc':essar tal-pagamenti kienet wahda dettaljata u rigida Ii kienet dejjem tigi segwita mill-Bank. 100 (_ Brenda Calleja Smith u Mehmet Tasli jikkonfermaw Ii Estiroti kienet 1-assistent personali t' Ali Sadr kemm qabel kif ukoll wara Ii fetali. il-Bank Pilatus. Mehmet Tasli ma kienx jaf pero sakemm kienet baqghet f'kuntatt ma Ali Sadr wara. Luis Felipe Rivera mill-banda 1-ohra jghid Ii Linet Estiroti kienet tahdem ma Pilatus Capital Limited, Ii kienet tipprovdi Front Office Relationship Management u ma kienetx direttament impjegata mal-Bank Pilatus. 425 irreferiha ghand Estiroti. Maria Efimova kienet rat email li kienet middomain ta' Altitude Capital LLC u mhux minn fuq il-Pilatus Bank. Maria Efimova tghid li Hamidreza Ghanbari kien ukoll irrefera ghal ufficju fit-Turkija in konnessjoni mal-gbir ta' cards ghall-Bank minn hemmhekk biex jiffrankaw it-taxxa minhabba li huwa non-EU product. (' L-ewwel laqgha li Maria Efimova tghid li kellha ma Daphne Caruana Galizia kienet f'Marzu 2017 jew qabel jew wara 1-Ghid u damet madwar saghtejn. Matul din il-laqgha, Daphne Caruana Galizia urietha dokumenti. Inquiring Magistrate: so how could she show you the documents during your first meeting when she didn't know what you are going to talk about? Maria Efirnova: may be she already had them. Mistoqsija ghaliex, wara laqgha twila ta' saghtejn kellhom jergghu jiltaqghu darbtejn jew tlieta ohra, Maria Efimova wiegbet li Daphne Caruana Galizia riedet li jkollha dettalji ohra peress li kienet qeghda taghmel ir-riCerki taghha ibbazati fuq dak li kienet qaltilha Maria Efimova biex tivverifika dak li kienet qaltilha u wara riedet tikkjarifika xi dettalji ohra. 101 Dan il-fatt jista' jitqies konfermat mix-xiehda ta' Daphne Caruana Galizia Ii tghld Ii hija pruvat tivverifika d war 1-isem tal-kumpanija Al Sahra in kwan tu bdiet issib hafna informazzjoni dwar il-kumpanija Shams Al Sahra, i.Zda mhux dwar il-kumpanija Al Sahra. Mid-dokumenti bankarji tal-Bank Pilatus ma tirri.Zultax Ii qatt kienet registrata 1-kumpanija Al Sahra. 101 426 ( Oou .i ?"'i ±~i Dawn il-laqghat Ii saru wara hadu madwar siegha kull darba u Caruana Galizia dejjem urietha 1-istess dokumenti cjoe' - it-trust declarations. Daphne Caruana Galizia kienet staqsietha wkoll jekk dawn id-dokumenti kienux fake or can be proved as authentic ones. Daphne Caruana Galizia ma kienetx certa jekk kienux originali (genwini) jew le. Daphne Caruana Galizia qatt ma wrietha dokumenti ohrajn apparti dawn i.Z-zewgt declarations of trust u Efimova zzid Ii b' mod partikolari Caruana Galizia qatt ma wrietha I-bank account opening forms. Daphne Caruana Galizia qatt ma qalet lil Maria Efimova minn fejn kienet gabet dawn id- declarations of trust. Daphne Caruana Galizia qatt ma offritilha xi flus jew remunerazzjoni. Minbarra ma Daphne Caruana Galizia hija tkelmet ukoll ma xi hbieb taghha dwar din 1-istorja, ghalkemm ma tkelmitx ma membri ( taI-media ohra dwarha. Inquiring Magistrate: so let me ask you another question to have my ideas clear. Now I want to clarify this point, when Mrs. Caruana Galizia informed us about your willingness to testify, she wrote the following, that your intent to contact us that she has an important witness who wishes to volunteer herself for the inquiry, she came to Court this morning and was told that she would have to file a formal application in order to testify, this witness is my source says Caruana Galizia and requires privacy from the press, please inform the Inquiring Magistrate and instruct me is to how she should proceed, now my question is very simple, we respected this of course as you know till this very day and this is what we are going to do, however it seems that from the tum of events, you didn't really seek privacy from the press because soon afterwards Mrs. Caruana Galizia immediately upon exiting the Court put up on her running commentary the fact that you had testified, then all of a sudden we find 427 000428 another article on the Malta Independent of last Sunday and more than that an interview live with Pierre Portelli of the Malta Independent on TV so much so that there were people who seem to have recognised you as well, so I was asking my self, is this the form of privacy from the press that you are seeking. Something is not really on Madam? Maria Efimova: yes. Inquiring Magistrate: you understand that and it is I think fair and logical for investigators to ask these questions? Maria Efimova: yes and as I previously said when we met last Monday, that after an article in the Independent I wanted to give an interview and actually talk out myself because my words were interpretated not in the way I told them so I wanted actually to speak so every body will be seeing ok, ok not seeing my face but seeing me speaking and I wanted to answer some questions myself because when I see articles in newspapers, they are not exactly what I was telling and what came to my knowledge, that is why I didn't find another way to speak myself how else would I do it only speaking by my self in front of the camera. (" Hi ma kienetx tkelmet mal-Avukat taghha dwar 1-intervista li hija rrilaxxjat lil Pierre Portelli qabel ma ghamlitha ghax 1-avukat kien ma jiflahx. Ippressata tghid ghaliex marret fuq it-TV hija qalet li kienet ser tinkixef xorta wahda. II-Bank kienu jafu min hi. 11-haddiema 1-ohra li kien hemm ma kienux jafu ezattament x'kien qieghed jigri fil-Bank ... ...yes they are not with them but those people Maria Emilia Vacaro before she joined the bank she was working in a restaurant as a waiter, she doesn't have any knowledge of EMA, QIC (sic! KYC), CFT prevention ... I was the only one who really know some thing about compliance procedure so they knew that Emilia Maria Vacaro would not come up with all this information because she didn't understand it. 102 Mistoqsija jekk hi qattx kienet impjegata f'xi ristorant, Vacaru tghid li : "no I hcrve never worked or been employed in a restautrant or bar or any close". Mal-Pilatus Bank, din kienet 1-ewwel esperjenza taghha tandem ma Bank. Hija ma kellhiex esperjenza bankarja precedenti. Iida hi qatt ma hadmet bhala waitress. Kienet tandem mal-iSmart Supermarket bejn Awissu u Dicembru 2014. F'Marzu 2015 bdiet tandem bhala segretarja mad-ditta legali "Dingli and Dingli" u baqghet tahdem hemm sakemm bdiet tahdem ma' Pila tus 102 428 ( 000429 'u ~~;;~:~I Konfrontata bl-istqarrija guramentata ta' Claude-Ann Sant Fournier, meta qalet li ma kienet taf xejn dwar 1-allegazzjonijiet li kienet qeghda taghmel Maria Efimova, Efimova qalet li : of course she knew. She was the one signing for the account openings, of course she knew I mean but she is in the management, she is one of the Directors as well and as I said apart from the management. ( J Mistoqsija ghalhekk jekk Claude-Ann Sant Fournier kienetx qeghda tigdeb, Maria Efimova wiegbet li ma kienetx taf x'kienet qeghda taghmel ClaudeAnn Sant Fournier. Maria Efimova tghld li Emilia Maria Vacaru kienet tipprepara 1-i statements of account tal-klijenti kollha manwalment. Emilia Maria Vacaru telqet xi 1-24 Bank. Hi qatt ma had.met ta' waitress la f'Malta u 1-anqas fir-Rumanija . Hi kienet tahdem f'ditta t'avukati fir-Rumanija wkoll. Fi kwalunkwe kai:, din id-deskrizzjoni ta' Maria Efimova moghtija minnha stess, qajla taqbel mar-rwol ta' intern Ii qalet Ii kellha mal-Pilatus Bank. Emilia Maria Vacaru tghid Ii kien hemm diversi persuni Ii kienu junior bhalha u kien hemm ohrajn Ii damu ferm inqas minnha - bhal Maria Efimova, Ii damet xahrejn u nofs, Ii Maria Efimova kienet impjegata bhala Segretarja, li 1-posizzjoni taghha ma kienetx bhala Uffigal tal-Bank. Maria Efimova qatt ma kienet impjegata bhala parti mis-Sales Department. Safejn taf hi, Emilia Maria Vacaru kienet junior minhabba Ii ma kellhiex esperjenza precedenti fil-qasam bankarju. Biss tghid li qalulha Ii Maria Efimova kellha xi esperjenza bankarja precedenti f'Cipru. Kien ghalhekk Ii talbuha tghin lil Emilia Maria Vacaru. Taf ukoll li Maria Efimova kienet tahdem fl-Irlanda ghal Google ghal perjodu qasir ta' i:mien imbaghad gew Malta. Maria Efimova qaltilha li ddeadew li jigu hawn Malta, pero Emilia Maria Vacaru ma kienetx tafx il-motiv. 429 000430 jew 25 ta' Frar u ghalhekk halliet ammont ta' statements li kienu ghadhom iridu jsiru. Kienu qabdu lil Maria Efimova biex taghmilhom hi. Maria Efimova ma riedetx taghmilhom hi ghax kellha biZzejjed x' taghmel u ma riedetx toqghod xi sitt sieghat bilqeghda taghmel dan ix-xoghol. Kienet kelmet lil Hamidreza Ghanbari u spiCca ghamilhom Louis Zammit dawn I- istatements of account ta' Frar. Ghalkemm taf Ii kienu jsiru f'pdf format, hi spiccat qatt ma ghamlithom ghax kienet irrifjutat. 103 (_) Emilia Maria Vacaru tghid li verament kienet taghmel statements of account manwalment, billi jaghmluhom manwalment f'word u jigu saved fpdf files £'folders. Imbaghad jintbaghtu £'generic email. Listatements kienu jigu genera ti fil-Flexcube ghal kull klijent. Ii:da Hamidreza Ghanbari kien ta lista ta' klijenti li riedet tibghatilhom statement. Kienet tidhol fil-Flexcube u tiggenera 1-i statements hekk. Maria Efimova donnha riedet taghti x'tifhem li 1-fatt li fehmet li s-Supretendent Abdilla ried jghid li "the transactions which I mentioned before are not reflected in the statements'' setgha kien dovut ghall-fatt li dawn kienu qed jigu preparati manwalment. Ii:da mix-xiehda ta' Emilia Maria Vacaru ji.rriZulta li l-istatements xorta wahda kienu jigu generati mill-Flexcube u ma kienux isiru b'mod li jinqabei il-Flexcube jew li tigi inserita informazzjoni li ma tkunx mehuda mill-Flexcube. Ergo d-dettalji ta' dawn ir-rendikonti kienu jingiebu millFlexcube u jkunu qed jirriflettu transazzjonijiet registra ti fuq Flex cube. Emilia Maria Vacaru tghid ukoll li 1Bank Pilatus kien qieghed jahdem biex dan il-process jigi awtomatizzat. Apparti dan mhux il-klijenti kollha kienu jiraevu statements :i.Zda kienu biss dawk li kien jordna Hamidreza Ghanbari li kienu jsirulhom statements manwalment. Minhabba li dan kien jinvolvi certu ammont ta' xoghoL dawn kienu jdumu £tit biex jigu processati. Luis Felipe Rivera jghid li huwa ma kienx jaf li Emilia Maria Vacaru kienet imqabda taghmel dawn l-istatements in kwantu hi kienet tandem fil-Front Office - ghalkemm jghid li jista' jkun li bhala standard process dan ir-rapport tas-securities setgha kien jigi mghoddi fil-Front Office biex imbaghad jintbaghat lil klijenti minn persuni bhal Emilia Maria Vacaru. Rivera ma jiftakarhiex taghmel dawn listatements. Li jista' jkun li gara hu li jaghmlu statements generati mis-sistema imbaghad jirrangawhom manwalment tweeked by the bank to make it look nicer.. 103 Brenda Calleja Smith tikkonferma wkoll li l-istatements of account ma kienux isiru manwalment Dawn kienu jigu ggenerati mis-sistema Flex cube. Mehmet Tasli wkoll jghid Ii statements of account ma kienux isiru manwalment. Dawn kienu jigu genera ti mis-sistema. L-investment statements kienu jsiru manwalment pero ghax ma kienx hemm connection bejn Flexcube u I-markets. Dawn I-investment statements kien jaghmilhom hu stess £1-2016. Dawn 1-istatements ma kienetx taghmilhom Emilia Maria Vacaru. Ma kienx jaf pero jekk Emilia Maria Vacaru kienetx imqabda speC:ifikament biex taghmel statements of account manwalment ghax hi kienet tandem fil-Front Office. Mehmet Tasli ma kienx jahdem fil-Front Office. Luis Felipe Rivera jaqbel perfettament ma dak li qal Mehmet Tasli dwar il-preparazzjoni manwali tal-istatements relattivi ghassecurities, u li ma kienux isiru statements of account manwalment ghall-fini tal-kontijiet bankarji Arienne Gaerty tikkonferma li Maria Efimova gieli rrifjutat li taghmel certu xoghol li kienu jqabduha taghmel Hi ssemmi episodju iehor fejn kienu gew moghtija stuzzjonijiet li jassistu lill-Compliance Department fit-thejjija 430 000431 u~ ~·.~.~9 Mistoqsija jekk kienetx taghmel pagamenti u tipprocessa pagamenti, Maria Efimova wiegbet Ii ma kienetx, ghalkemm kienet tiehu payment instructions minghand klijenti. Hi kienet tiftakar Ii kienet tuza 1-Flexcube. Biss Maria Efimova ma kienetx tu.Za t-TAS ghall-pagamenti Ii jridu jghaddu bl-iswift. Hi kienet tuza 1-Flexcube biex tivverifika I-payment instructions u biex tivverifika 1-bilanCi tal-klijenti. Kien hemm zewg programmi pero hi tiftakar il-Flexcube. Fil-programm 1-iehor Ii nsiet ismu kienu jiCcekjaw il-firem Ii jkunu jaqblu mal-ispecimen signature. Maria Efimova tghid ukoll Ii f' dak iZzmien kienu qeghdin jippruvaw jibdew juzaw Sharepoint. Maria Efimova tiftakar Ii kienet iltaqghet ukoll ma persuna minn Facilisation. Din kienet mara u tiftakar Ii haditha £ii-Conference Room. Louis Zammit kien qallha Ii Facilisation kienu ser jaghtuhom training fuq kif ihadmu I-Oracle ~ Flexcube u kif jaghmlu updates. Maria Efimova pero ma kienetx involuta f' dan it-training u dan ghax ma kienux staqsewha biex tipparteCipa. tal-jurisdiction reports u ghalkemm kienet tahdem fil-Front Office ukoll, Maria Efimova rrifjutat Ii taghmiJhom. Makhabbat Ellul, Ii kienet tahdem Operations Department ma Mehmet Tasli bejn Novembru 2015 u Marzu 2016 tghid li statements kienu jigu stampati mis-sistema. La Emilia Maria Vacaru u 1-anqas Dina Stankovich ma qatt qalulha li kienu jaglimlu statements manwalment. Sarah Buzzerio, Ii kienett tandem flimkien ma' Emilia Maria Vacaru fil-Front Office bejn Frar u Marzu 2016 tghid Ii qatt ma rat lil Emilia Maria Vacaru taghmel statements of account manwalment, ghalkemm qalet ukoll li Vacaru kienet tpoggi warajha u ghalhekk jista' jkun li ma kienetx tara x'inhi taglimel Vacaru 1-hin kollu. 431 •• . t ';4. :. \ U ·•...t·. !v· ·.~ .1;;;'-.J 000432 Inoltre, Efimova zzid li :Maria Efimova: some thing that I remembered. One time when Mr. Gambari was absent from the office and my office was just next door and I knew that he was not in the bank and so I heard some noises in his room so I opened the door to see why and it was fax coming, he had like printer, scanner, fax and the pages were falling down and I just picked up the pages and I put them so the noise was from the fax, but I don't remember what it was but I saw the name on the fax, Tatiana Zarnm.it and Strarurg was mentioned, Straturg Group or just Straturg so I just put the papers there and then left and after one minute Claude - Anne Sant Fournier came and she took those papers, yes, I don't know if it is relevant or not. Supr. Ian Joseph Abdilla: who is Tatiana Zammit? Maria Efimova: as far as I know Tatiana Zammit was working with Pilatus Bank in 14 for several months because Claude -Anne was mentioning her quite often, I think they are friends or some thing. I mean they are friends apart from the job. They are meeting each other so after some body told me that she used to work in this bank in Pilatus Bank, then some body told me that she is working for Yanu Credit Bank some Turkish bank here in Malta and as far as I know now she is back to Pilatus Bank.104 Dwar dan il-punt, Ekmel Gilingir jghid li qabel ma huwa dahal jahdem mal-Bank Pilatus f'Dicembru 2013, huwa kien ghamel tiftix tieghu fuq Ali Sadr li ma kienx ghadu jafu personalment Gilingir jixhed li huwa kien sab li Ali Sadr kellu kumpanija fit-Turkija li kienet involuta fil-kostruzzjoni u li kien jisimha Straturk Construction Limited u Ali Sadr kien ghalaqha ftit .i:mien wara li 1-Bank Pilatus kien ottjena 1-licenza biex jopera minn Malta. Donnu minn kliemu Gilingir kien ikkonvinca ruhu li Ali Sadr kien finanzjarjament sod bi.i:.i:ejjed li jmur jahdem fil-Bank Pilatus wara li kien ra li din il-kumpanija kellha kapital ta' hamsin miljun Lira Torka u rraguna li allura dawn kienu strong people. Meta kien dahal jahdem hu mal-Bank Pilatus f'DiCembru 2013 sa' Settembru 2014 il-Bank Pilatus ma kellux PEP barranin, inklu.i: mill-A.i:erbajgan. Biss kellhom klijenti mit-Turkija u minn Dubai kif ukoll kellhom "U Group" li kienu fethu madwar hmistax ilkont kumpaniji taghhom b'interessi Russi. Dak i.i:-.i:mien hu ma kellux kuntatti ma' Brian Tonna jew Karl Cini 104 432 000433 Ir-raba' xiehda ta' Maria Efimova L-ahli.ar darba li xehdet Maria Efimova £'din 1-inkjesta kien fit-13 ta' Gunju 2017. Hi bdiet tghid li 1-ewwel ma ltaqghet kien ma Daphne Caruana Galizia u mhux ma Pierre Portelli. Ma Pierre Portelli iltaqghet wara. L-ewwel Ii rrakkuntat 1-istorja tal-Egrant Inc. kienet lil Daphne Caruana Galizia u wara ( lil Pierre Portelli. Dwar 1-istqarrijiet taghha fuq il-bank account opening forms _/ u d-declarations of trust hija kienet tkelmet ukoll ma' zewgha. Ma tiftakarx Ii kelmet lil xi hadd iehor dwar dan. 105 Tghid Ii tiftakar li kien hemm xi gurnalisti li ghamlu kuntatt telefoniku maghha pero ma kienetx qed tiltaqa' maghhom. Izda imbaghad bdew hergin 1-istejjer dwar il-kunflitt Ii ghandha mal-Bank Pilatus u 1-kaz taghha minhabba nuqqas ta' hlas ta' paga. Ma tiftakarx jekk il-gurnalisti kienux qeghdin jistaqsuha dwar id-declarations of trust. Il-gurnalisti kienu bdew jikkuntatjawha wara Ii hija kienet xehdet flinkjesta u ghalhekk ma bdietx tkellimhom ghax issa kienet qed tippartedpa fl-inkjesta. Safejn taf Maria Efimova, kienet Daphne Caruana Galizia Ii tat id-dettalji taghha lil Pierre Portelli. Maria Efimova tirribadixxi Ii ma haditx scanned copy tad-declarations of trust jew tal-bank account opening forms. Hi kienet biss rathom fil-Bank Pilatus. Id- Fit-tielet :xiehda taghha, Maria Efimova k.ienet qalet li minbarra ma Daphne Caruana Galizia hija kienet tkelmet ukoll ma xi hbieb taghha dwar din 1-istorja. 10s 433 Ci f\ f• , •'1 ..; UL~ ~,J -l :J;; 000434 declarations of trust rathom fis-safe filwaqt li I-bank account opening forms rathom "between the client's files". Hi ma zammitx hard jew soft copy taghhom. B'hekk tghid li hi la wriet u 1-anqas tat kopja tagli.hom lil Pierre Portelli jew lil Daphne Caruana Galizia. Meta kienet qed titkellem ma Daphne Caruana Galizia din kienet urietha hard copies tad-declarations of trust i:lda ma kienetx Maria Efimova li taghtha dawk il-kopji u ghalhekk il-kopja li kellha Daphne Caruana Galizia ma kienetx gabitha minghandha. 106 (j Mistoqsija jekk Daphne Caruana Galizia kienetx urieha kopja tal-bank account opening forms, Maria Efimova tghid li ma writhomlhiex u 1-anqas Pierre Portelli ma wrihomlha. Anzi Pierre Portelli kien qieghed jistaqsiha jekk kienux fil-pussess taghha u jekk setghetx tghaddilu dawn iddokumenti, i:lda Maria Efimova qaltlu li ma kienux fil-pussess taghha. Daphne Caruana Galizia qatt ma qaltilha minn fejn kienet gabet dawn iddokumenti; kienet qaltilha li kienu gew moghtija lilha izda ma qaltilhiex minghand min. Maria Efimova tghid li hi ma tafx minn fejn kienu ghamlu t-traskrizzjoni tad- declarations of trust. Zgur li ma kienx minhabba li Maria Efimova wriet xi dokumenti lil Caruana Galizia ghax hi ma wriet lil hadd dawn id-dokumenti 106 Dan huwa ezatt bil-rnaqlub ta' dak li xehdet Daphne Caruana Galizia. 434 ghax hi la kellha kopji digitali u 1-anqas stampati. Meta kienet ghadha tandem mal-Bank Pilatus hi ma kienetx hadet kopji minn hemm. Court: And therefore you did not upload, save these documents or scanned copies of them on the Cloud? Witness: No. Court: Or on the bank's share point? By that time that I was working in the bank the share point Witness: wasn't yet in use. Court: Operative. Witness: They were just developing it, so I couldn't do it. Mistoqsija jekk minbarra dawn id-dikjarazzjonijiet u 1-formoli ghall-ftugh ta' kont bankarju kienetx ukoll rat il-pagamenti bejn Sahra u Egrant, Maria Efimova twiegeb li kienet tiftakar li kienet rat ii-payment instructions iZda ma kienetx hadet kopja ta' dawn id-dokumenti. 107 Tghid li hi ma kellha ebda kopja ta' transazzjonijiet tal-Bank. Louis Zammit li kien jahdem fl-IT u li kien jaqa' taht I-Operations Department dwar 1-allegati trasferimenti ta' flus minn Al Sahra FZCO lejn Egrant Inc, jghid li din it-tranzazzjoni qatt ma raha jew sema' biha. Ghalkemm kienu jsiru transazzjonijiet kbar lejn Dubai ghax is-CEO kellu hafna kuntatti u klijenti £'Dubai din it-transazzjoni qatt ma kien sema' biha. L-istess jghidu 1-impjegati tal-Bank 1-ohra involuti, nonche rrecords bankarji tal-Bank Pilatus analizzatmill-Awdituri KPMG u b'mod aktarindipendenti mill-Forensic Accountants f'din 1-inkjesta. Anzi hawnhekk tidher inkonsistenza ohra bejn 1-ewwel deposizzjoni ta' Efi.mova u dik misjuba fir-raba' testimonjanza taghha. Fl-ewwel deposizzjoni tghid li t-transazzjoni bejn Sahra FZCO u Egrant Inc kienet taf biha ghax semghetha f'konversazzjoni bejn Ali Sadr u Brian Torma, liema konversazzjoni kienet imqanqla. Anzi speCifi.kament mistoqsija dwar jekk kienetx rat xi transazzjonijiet, xi statements dwar pagamenti bejn Sahra u Egrant, kienet wiegbet No, about Egrant I only remember this conversation they heard (had?) - suppost bejn Brian Tonna u Ali Sadr u ma ssemmi li rat ebda payment instructions. Hija fu-raba' testimonjanza taghha li i:.i:.id il-parti fejn qalet li kienet rat ii-payment instructions ta' din it-transazzjoni wkoll. 107 435 000436 Court: Ok. But how come that these transactions catch your attention back in March 2016? Witness: Because these companies, they were in a list of companies to be given special attention and as I mentioned before if one transaction it was a problem because it was stopped or something, so that's why I remember. And apart from all the transactions from Sahra or to Sahra or incoming payments were given a very special attention and it should be executed urgently. Court: Now how come you made the connection with the Prime Minister's wife back then when actually nobody was suspecting that Egrant was allegedly owned by Mrs. Muscat. Witness: I saw the surname. Obviously by that time I knew the surname of the current Prime Minister of Malta and of course in Malta there are many people with such a surname but I would, I had a doubt taking into consideration other political exposed persons who were connected to the bank they had accounts or transacting. I made like conclusion that it should be somehow related to him and after that I saw the name of the company because I was curious what is this company owned by this person. So it was this surname that caught my attention not the company name, because by that time company name didn't tell me anything. Court: So the surname Muscat caught your attention because it happened to be the same surname of the Prime Minister or because you saw something which stated that this account belongs to a PEP? Witness: No by that time I wasn't paying attention on Egrant in particular. I saw transacting with Sahra but Sahra was transacting with other companies as well. So the surname caught my attention not the company. Court: Ok, but did you know that Muscat was a PEP from the bank files or was it Sahra that was indicated as a PEP ultimate beneficial owner? Witness: No Sahra wasn't indicated as PEP. I was reviewing the account opening form of Sahra before I saw those declarations in the very beginning when I have joined the bank, and I saw the name of Leyla Aliyeva account opening form and of course I make two plus two I know who is she. Court: She was not mentioned as a PEP Leyla Aliyeva? Witness: No she was not mentioned as PEP. No she was mentioned as far as I remember one of the directors, there were three (3) or four (4) 436 (_) t and as UBO, but the file didn't have enhanced due diligence. It was simple account opening form QIC (sic! KYC).1os Court: Ok. Now you said that when it came to the transfer between Sahra and Egrant you saw the payment instructions. Do you remember who signed for those payment instructions? Witness: From Sahra, I think, but I cannot say for sure, I think it was a person named Farnoush Farsiar, but I'm not sure because she was signing for several other companies as well, I think it was her because she was one of the directors, but I'm not sure. 109 Mistoqsija jekk tiftakarx li fuq id-declarations of trust (Ii skontha gew murija lilha minn Daphne Caruana Galizia) kienx hemm il-firma ta' Jaqueline Alexander, Maria Efimova tghld li hija tiftakar li kienet kien hemm il-firma ta' Jaqueline Alexander "I recognised that name because I know about Panama Papers. She was very common signatory form many companies." 110 Mill-analli:i tad-dokumenti bankarji maghmula mill-Forensic Accountants, nonche mix-xiehda ta' Hamidreza Ghanbari u Claude-Ann Sant Fournier jirrii:ulta li 1-UBO ta' Sahra FZCO huma Leyla Aliyeva y ohtha Arzu Aliyeva. Jekk verament Maria Efimova kelllia taghti attenzjoni spegali lit-transazzjon*et ta' din il-kumpanija, hija alkwantu stramba kif ma kienetx taf li 1-UBO ta' din il-kumpanija Ii kellha ttiha a ttenzjoni spegali ma kienetx Leyla Aliyeva biss, kif qalet Maria Efimova, :iZda Ii ohtha Arzu Aliyeva kienet wkoll UBO ta' Sahra FZCO flimkien ma' Leyla Aliyeva. Dan juri li probabbilment Maria Efimova ma kienetx rat id-dokurnenti kollha ta' Sahra FZCO Ii kien hemm fil-Bank Pilatus ghal din il-kumpanija ghax altrimenti kienet suppost tintebah, bhal ma ghamlu 1-Awdituri KPMG u I-Forensic Accountants, Ii 1-UBO ta' Sahra FZCO ma kienetx biss Leyla Aliyeva :iZda oh ta Arzu wkoll. 106 Mill-analli:i tal-payment instructions maghmula mill-Forensic Accountant Miroslava Milenovic fir-rigward tal-kumpanija Sahra FZCO u Shams Al Sahra FZCO jirr:iZulta Ii dawn kienu jigu ezegwiti minn Farnoush Farsiar u minn Robert Baker flimkien. Maria Efimova ssemrni biss lil Farnoush Farsiar u thalli barra lil Robert Baker. Dan iwassal ghal dubju kemm verament Efimova kienet rat dawn ii-payment instructions kollha ta' Sahra FZCO ghax kieku kienet tintebah Ii dejjem kien jehtieg firma tat-tnejn Ii huma u mhux ta' wiehed minnhom biss. 109 Pero fl-ewwel xiehda taghha tat-28 t' April 2017 Efimova kienet qalet Ii ma kienetx tiftakar 1-isem tassubscribers. Mentri issa mhux biss ftakret 1-isern ta' Jaqueline Alexander, ii:da wkoll il-fatt Ii kienet tiffirma ha£n.a dokumenti f'isem il-kumpaniji Dubro Limited S.A. u Aliator SA. Pero fil-kuntest ta' din 1-inkjesta huwa aktar sinjifikattiv il-kumment taghha Ii I recognised that name because I know about Panama Papers. Efimova hawnhekk turi kjarament Ii kienet midhla tal-Panama Papers u allura, per konsegwenza talinformazzjoni Ii kienet tinsab fuqhorn open source. 110 437 000438 Mistoqsija jekk kienx hemm ukoll 1-isem ta' Verna De Nelson, Maria Efimova tghld li ma kienux iffirmati rninn Verna De Nelson u li kienu iffirmati biss minn Jaqueline Alexander ghax kien hemm biss firma wahda fuq kull karta. Tiftakar li dawn id-dokumenti kienu tnejn - wahda mahruga ghallkurnpanija Aliator S.A. u 1-ohra ghall-kurnpanija Dubro S.A. izda t-tnejn kienu ffirrnati biss rninn Jaqueline Alexander. Ghalkemm ma tiftakarx ilkapadta taghha sew, jidhrilha li ffirmat fil-kapacita taghha ta' direttur. _( Dawn id-dikjarazzjonijiet ma kienux qishom "share certificate .. It was like a proper declaration of trust. I mean they usually have different layout. It wasn't company, two companies, it was each or one, one for Dubro and one for Aliator." Mistoqsija jekk hi kienetx "in charge among other things of these lists of accounts, of a specific list of accounts", Maria Efimova twiegeb li "It wasn't that I was in charge; it was like general instruction to all the people who participated in transaction processing including compliance, because someone just gave me a print out of an email where those companies there listed." Mistoqsija jekk matul il-perjodu li damet tahdem il-Bank Pilatus kienetx rat aktar declarations of trust minbarra Egrant Inc Maria Efimova tghid li meta giha c-cans li tara d-dokumenti li kienu £is-safe, £' dak il-folder rat id- declarations of trust ghal Egrant Inc. Biss kien hemm dikjarazzjonijiet ohra u dokumenti ta' kumpaniji ohra "so yes I saw some other declarations as well. But 438 C 000439 I don't remember if they were copies or originals". Izda minbarra dik t'Egrant Inc ma kienetx tiftakar ismijiet ta' kumpaniji ohra. Mistoqsija ghalhekk kif kienet kapaCi li tidentifika lil dawk ta' Egrant Inc b'mod partikolari Maria Efirnova qalet li dawn kienu fil-wicc. ( / Witness: It was when I opened the folder it was a very beginning, the first or second this transparent plastic file where we put the pages, so and because I didn't have much time obviously and it would be weird if I was staying there looking through the documents, so I just saw the surname and it made me like great impression, yes, and I've read the declaration and after I just listed the whole folder, I just saw some other trust declarations and other corporate documents like share certificates or something and I left. Court: Now was that the only time when you saw these documents or did you have access to the safe on other occasions? Witness: No it was the only occasion that I ... Court: So it was only on that occasion that you visited, you saw this folder? Witness: Ehe, ehe, yes. Court: And yet you remember quite vividly on that occasion all the details relating to this particular declaration of trust for Egrant? Witness: I remember because those companies Dubro and Aliator from my previous experience I saw them quite often. Court: Ok. Witness: Because they are very common subscribers who are incorporating in other companies in Panama. So it wasn't like something unknown. I already heard about them as well as of Jacqueline Alexander that she is signing for seven thousand companies or something, so that's why I remember. Court: Ok now by any chance do you remember perhaps any other person who used to sign a lot these declarations of trust from Mossack Fonseca, apart from Jacqueline Alexander? Witness: Yes, yes. I don't remember the names. Court: Ok. Witness: But they were like seven or six for each company for Dubro and Alia tor and I remember they were pretty much the same. I mean the same sort of directors from each company. Why I remember this Jacqueline Alexander because usually from Panama they had like Spanish - their names and surnames were of Spanish style and she was 439 / 000440 a one who was sounding like French, so you know the name itself is very like clutching attention, so that's why I remember her. Mistoqsija jekk qattx rat dokumenti iffirmati minn Verna de Nelson, Maria Efimova tghid li qatt ma rat xejn fil-Bank Pilatus ghalkemm jista' jkun li kienet rat xi dokumenti iffirmati minn De Nelson f'xi xoghol precedenti taghha. 111 Mistoqsija jekk meta kienet fil-Bank Pilatus kienetx qatt semghet x1 konversazzjonijiet bejn kollegi taghha dwar it-transazzjonijiet specifici bejn Sahra FZCO u Egrant Inc: Witness: Yes I heard sometimes, by the time I wasn't yet responsible for transaction payment and it was Maria Vacaru who was processing them I could hear her speaking on the phone and mentioning those companies to Mehmet Tasli who was working in operations. So yes I can recall someone mentioning those companies names in relation with the payments. Court: So those companies' names you mean Sahra and Egrant. Witness: Sahra and Egrant yes.112 Mistoqsija jekk minbarra dawn il-pagamenti kienet tiftakar jekk tali hlasijiet kienux isiru bl-iSwift tghid li dan ma kienetx taf tghidu ghax ma kienx parti 111 Hawnhekk Maria Efimova tikkonfenna li hija kellha gharfien mhux hiss tal-Panarna Papers, :i.Zda wkoll li kellha gnarfien tal-modus operandi ta' Mossack Fonseca mirm esperjenza ta' xoghol prec':edenti taghha. Hija dahlet tandem mal-Bank Pilatus f'Jannar 2016, u gnalhekk xhur qabel ma Panama Papers kienu gew pubblikati. Mill-banda 1-onra jekk Maria Efimova qeghda tghld is-sewwa, allura dan juri li fix-xoghol prec':edenti taghha hija diga kellha gnarfien ta' kif Mossack Fonseca joperaw. Mill-banda 1-onra kemm Mehmet Tasli kif ukoll Emilia Maria Vacaru ma jik.konfermawx din 1allegazzjoni maghmula minn Efimova. 112 440 c mix-xoghol taghha. II-payment instructions kienu jkunu stampati. Hi kienet tghaddi I-payment instructions lill-Operations Department u mbaghad ma kienetx taf x'kienu jaghmlu bihom. Hi qatt ma kienet tkun involuta fI- Operations Department. Ma kienetx tiftakar jekk xi klijenti kienux jitolbu 1i" swift copy, swift confirmation but I don't remember if someone sent me by e mail swift copy and I forwarded to the client. I cannot say if it was or wasn't". Maria Efimova tghid Ii hi qatt ma rat swift transfer documentation ghax qatt ma ( kienet involuta fl-Operations Department. 113 Ma kienetx taf jekk il-Bank Pila tus kellux xi mezz iehor Ii bih jezegwixxi pagamenti. Taf li kien hemm il-Bloomberg, iZda dan ma kienux isiru pagamenti bih u dan U.Zat kien ghal "exchanges only". Dwar il-problema Ii ma setghux jghaddu flus minhabba 1-US Correspondence Banks tghid li kienet semghet konversazzjoni. Ali Sadr kien cemplilha biex m Mill-banda 1-ohra, Louis Zammit jixhed li Maria Efimova kienet involuta fil-maggoranza tal-klijenti talBank Pilatus u kienet ukoll involuta fl-istruzzjonijiet ghall-pagamenti ta' hafna klijenti. Fil-fatt jghid ukoll li hija gieli kienet tircievi kopja tal-iswift fuq pagamenti li tkun segwiet hi stess. Louis Zammit jghid hekk:Swift, tohrog !-Swift copy jibghatuha lil Maria, !-Swift copy doe' jibghatuha !-front office pero jekk tkun baghatitha Maria hafna drabi tiffolowjaha Maria ma' 1-klijent is-swift copy u tibghat !-swift copy Ii 1-pagament sar Maria jew who ever lil klijent. Minn naha taghha Arienne Gaerty tikkonferma li Maria Efimova kienet involuta fix-xoghol tal-Front Office u Gaerty tghld li Maria Efimova kienet taghmel it-transactions dak ii-i:mien li dahlet tahdem hi mal-Bank Pilatus kif ukoll kienet Efimova li kienet bdiet taghmlilha training lil Gaerty. Arienne Gaerty ssotni li dak ii-i:mien 1-uffigu t'Efimova kien fil-Front Office li kienet il-kamra ei:att mal-Uffigu tas-CEO u kien fl-uffigu flimkien u kien hemm ukoll administrator li kienet tagixxi ta' receptionist. Gaerty ttenni li hi kienet iltaqghet m'Efimova biss fil-Front Office u meta Efimova telqet mill-Bank Pilatus, Gaerty spiceat wahedha. Gaerty tghid li ma kienetx taf li anke Efimova kienet trainee u tghid li kienet taraha kunfidenti hafna. Mill-banda 1-ohra meta Maria Efimova xehdet, hija ma qalitx espressament li kienet tahdem mal-Front Office, ghalkemm qalet li kienet tahdem mal-Compliance Officer kif ukoll li kienet tara payment instructions. Biss ma qalitx li kienet fl-istess Uffigu ma Arienne Gaerty fil-Front Office. 441 -) tqabdu ma Mehmet Tasli jew ma Hamidreza Ghanbari dwar din ittransazzjoni u kien beda jcempel ghal aktar minn darba. Ma tafx jekk kienx qieghed icempel mill-USA jew mit-Turkija. Peress li I-Bank mhux kbir, hi setghet tisma' bhal ghajjat gej mill-Operations Department. Ma setghetx tghid jekk qalux US Correspondent Bank jew semmewx xi bank partikolari. Jista' jkun Ii I-Bank Pilatus kellu US Correspondent Bank jew setgha kellu tnejn. Ma kientx certa dwar dan. Il-konversazzjoni bejniethom kienet dwar dan ilpagament u din it-telefonata sehhet ghall-habta tal-hamsa ta' filghaxija. ( Kienet impressjonata b' din il-haga peress Ii safejn kienet taf, il-pagamenti swift kienu jezegwuhom filghodu u mhux wara nofsinhar u hi bdiet tehwden x'kienu sejrin jaghmlu minhabba dan il-pagament stante Ii kien diga tard wara nofsinhar. Hi setghet tisma' dak li kien qieghed jinghad ghax ii- partitions ma kienux jizolaw il-hsejjes u allura kulhadd kien jisma' xi jkun qed jintqal. Maria Efimova tghid Ii hija saret taf bit-transazzjoni bejn Sahra FZCO u ( :;:...- Egrant Inc :Witness: But not from them, it was mostly from operational department because now them recalling even if Mr. Sadr was talking with Mr. Ghanbari they would speak in Farsino than in English because I think they both know it. So I should heard his next call passed to Mehmet or to .... regarding this transaction, because clearly if I understand the conversation was in English, so probably not from Mr. Ghanbari. Court: Ok, however do you know at which Dubai bank were these transactions made? Witness: I cannot say for sure. I don't remember. I can be confusing with banks, but I think it could be Bank of Baroda. 442 Court: Bank of ? Witness: Baroda or Badora. The one which is Indian but has office in Dubai. But again I'm not sure, I just can recall the name of the bank, but I don't know if it was for this particular. Court: But are you sure that this transaction was executed in favour of Egrant in its account held with a Dubai based bank? Witness: Yes I'm sure that I saw the name of the beneficiary and it was Egrant Inc. And I recall the bank details in Dubai. Court: In Dubai? Witness: Yes, it was mentioning some FZCO and usually this abbreviation means for Dubai. Court: For Dubai? Witness: Yes, this I remember but the name of the bank no . Court: But it was a Dubai based bank? Witness: Yes, yes. Court: It was? Witness: Ehe, ehe. Court: It was not simply that Sahra is a Dubai free zone company? No it wasn't the address of Sahra because I think in payment Witness: instructions the clients are not stating their address just the name and account number. Court: But could it be that the FZCO connection that you make relates to the name of Sahra and not in relation the bank of Egrant? No I'm recalling the bank details, these abbreviations and the Witness: bank details of the beneficiary not Sahra. Sahra is also FZCO but it was in the details of the beneficiary bank. Court: Of the beneficiary bank FZCO? Witness: Yes, yes. Court: Right. So this bank therefore I'm understanding that was a free zone company bank? Witness: I don't know if it was ... Court: If it is FZCO? Witness: I don't know if it was related because you know they have address for example ...., it means the area. Court: The area. Witness: It's not only abbreviation of the company.114 (. / Kif rimarkat aktar il-fuq, Maria Efimova i:iedet dettalji dwar 1-allegazzjoni li saru transazzjonijiet mirm Sahra FZCO ghal Egrant Inc mill-ewwel deposizzjoni il-quddiem. Fl-ewwel deposizzjoni tghid li ttransazzjoni bejn Sahra FZCO u Egrant Inc kienet semghetha f'konversazzjoni bejn Ali Sadr u Brian Tonna, 114 443 Dwar ir-rwol ta' Michael Satariano, Maria Efimova tghld li huwa minnu li hija kienet semmietu ma' Daphne Caruana Galizia; i.Zda mhux bhala dak 1impjegat ta' Nexia BT li kien qieghed icempel ripetutament lill-Bank Pilatus jinsisti biex din it-transazzjoni tigri tghaddi i.Zda kienet semmietu fil-kuntest li kien dak 1-impjegat minn Nexia BT li kien igib klijenti lejn il-Bank Pilatus u kien jibghat id-dokumenti ghall-Bank account opening form u kien joqghod jigri warajha jew wara 1-kollega taghha biex jifthu dawn il-kontijiet. Konfrontata bil-fatt li Daphne Caruana Galizia kienet irrapurtat li Daphne Caruana Galizia kienet qalet li dak 1-impjegat li kien qaghad jigri wara 1-Bank Pilatus sabiex jara li din it-transazzjoni tghaddi, Maria Efimova qalet li: Now I remember telling to Mrs. Caruana Galizia that Michael Satariano was calling me many times in relation with - at some account openings, they were introduced to the bank and the bank was delaying to open the accounts. So I remember such situation the he was calling literally like every hour, did you open, did you open, did you open. Maybe she confused, I don't know. liema konversazzjoni kienet imqanqla. Anzi speC:ifikament mistoqsija dwar jekk kienetx rat xi transazzjonijiet, xi statements dwar pagamenti bejn Sahra u Egrant, kienet wiegbet No, about Egrant I only remember this conversation thei; heard (had?) - suppost bejn Brian Torma u Ali Sadr. Aktar tard fix-xiehda taghha tghid Ii kienet semgli.et il-konversazzjoni dwar dawn it-transazzjonijiet bejn Emilia Maria Vacaru u Mehmet Tasli. F'din ir-raba' deposizzjoni taghha, Efimova tgli.id li 1-konversazzjoni li semgli.et dwar ittransazzjonijiet bejn Sahra FZCO u Egrant Inc kienet bejn Ali Sadr u Mehmet Tasli. I.i.da din :i.Z-i:ieda tinqabad f'kontradizzjoni bejn dak Ii xehdet fl-ewwel deposizzjoni taghha gli.al dak Ii qalet fir-raba' deposizzjoni meta issa qalet li kienet rat 1-isem tal-benefigarju tat-transazzjoni (wiehed jassumi fil-payment instrnctions, ghalkemm dan ma tghidux ghax tghid hiss) Yes I'm sure that I saw the name of the beneficiary and it was Egrant Inc. Biss fl-ewwel deposizzjoni taghha, meta giet speC:ifikament mistoqsija dwar jekk kienetx rat xi transazzjonijiet, xi statements dwar pagamenti bejn Sahra FZCO u Egrant Inc, kienet wiegbet No, about Egrant I only remember this conversation they heard (had?) - li f'dak 1-istadju suppost kienet saret bejn Brian Torma u Ali Sadr. 444 (/ Court: Well she had to say that she understood you right or wrong, but was Mr. Satariano calling you in relation to this transaction that did not go through? Witness: No. Court: No. Witness: No. Court: Or did Mr. Satariano speak to you about Egrant? Witness: To me no. Court: No. Witness: No he never spoke to me about Egrant. Court: Ok, so here it also says that Egrant, Tilgate and Hearnville, all had accounts with Pilatus Bank. Is that true? Witness: I saw account opening forms at least. Court: Account opening forms? Yes. Witness: Court: For the three of them? Witness: Yes. Court: But you don't know if they have opened an account? No I don't know. Because usually it was when account it was Witness: opened it was a number on the first page like written with a pencil which account it is the CIF, the last six digit of the account. 115 Mistoqsija x'kienet il-procedura biex jinfetah kont bankarju fil-Bank Pilatus, Maria Efimova tghid Ii Nexia BT kienu dawk Ii kienu jintroducu 1-klijenti m Fir-rigward tal-parti tal-istqarrija Ii fiha ssemma' Michael Satariano, gie diga rimarkat li I-Forensic Accountants Harbinson Forensics rintracgaw emails data ti Frar u Marzu 2016 bejn Michael Satariano u I-Bank Pilatus - b'uhud mill-emails ikunu indirizzati ill u mwiegba minn Maria E~ova u Ii kienu relattivi ghal klijenti ohra Ii Efimova stess tikkonferma Ii ma ghandhomx x'jaqsmu mal-PEP jew kumpaniji meritu ghallallegazzjonijiet f'din 1-inkjesta. Hawnhekk hawn diskrepanza ohra bejn dak li issa qeghdha tixhed Maria Efimova ghal dak li kienet kitbet Daphne Caruana Galizia u fir-rigward tal-fatt Ii Caruana Galizia kienet stqarret li 1-informazzjoni dwar 1-involviment ta' Michael Satariano fit-trasferimenti bejn Sahra FZCO u Egrant Inc u 1-problemi li nqalghu biex il-pagament ikun jista' jghaddi kienet gabitha minghand Maria Efimova. Hawnhekk ghal darb'ohra, Efimova qeghda tixhed bil-kontra ta' dak Ii kitbet u xehdet Daphne Caruana Galizia. Arienne Gaerty, kollega ta' Maria Efimova tghld li hi qatt ma kienet kelmet ill Michael Satariano minn Nexia BT, ghalkemm tikkonferma Ii gieli kienet kelmet lil Karl Cini jew lil Katya Torma jew ill Manwel Castagna jew biex ituhom xi dokumentazzjoni jew biex jawtorizzaw xi pagamenti. 445 lill-Bank Pilatus u Nexia BT kienu jibghat I-bank account opening forms diga mimlija, inklilZ ii-questionnaire dwar il-KYC kif ukoll id-dokumenti li jmorru maghhom bhal passaporti eccetra. Kienet responsabbilta' taghha u talimpjegata precedenti li timla 1-KYC form. Wara li jkunu mlewhom jghaddu kollox !ill-Compliance Department sabiex dawn japprovaw id-dokumenti u wara dawn jghaddu lill-Operations Department sabiex dawn jifthu 1-kont. Mistoqsija meta Maria Efimova kienet rat dawn il-bank account opening forms ta' Egrant Inc., Tillgate Inc. u Hearnville Inc. tghid li tahseb li kienet rathom f'Marzu 2016 u kienet rathom f'batch flimkien ma ohrajn "because it was a question about one account opening pending, so I was reviewing documents which in this like, painting batch. So I saw those forms as well between the other ones". Dawn il-bank account opening forms ma kienux fis-safe. 116 Dwar is-self ta' Negarin Sadr qalet hekk: Court: Now, Mrs. Caruana Galizia also mentions another transaction relating to a loan payment of USD 400,000 made from Negarin Sadr to a woman, Maltese woman who lives in New York and has a jewellery business called Buttardi. Now again did you see any payment instructions in relation to these 400,000? Witness: I saw the payment instruction because it came altogether with other account opening form for Miss Negarin Sadr and other, I don't remember what you said, because they were several payment Apparti li hadd mill-impjegati tal-Bank Pilatus ma kkonferma din 1-allegazzjoni ta' Maria Efimova, u 1anqas ir-records bankarji starnpa ti jew digitali analizzati ma taw hjiel dwar dawn id-dokumenti; u 1-anqas 1-Awdituri KPMG u I-Forensic Accountants ma sabu xejn li jindika li qatt kien hernrn tentattiv biex dawn ilkurnpaniji jifthu kont bankarju rnal-Bank Pilatus. 116 446 ( ../ ( ../ instructions not only one. But the one you are mentioning as I said before, because you are making fun of it, that's why I remember. Court: Now but did Mrs. or Miss Negarin Sadr, did she not have a bank account already with Pilatus? Witness: No it was we were opening account for her that day. Court: So on the same day that she took out the loan ... Witness: Yes, yes, yes. Court: She opened a bank account on the same day? Witness: Yes. Court: Now do you have, do you remember exactly what this transaction of Mrs or Miss Negarin Sadr was all about, how it came about? Ok you described that it was Mr. Ali Sadr's sister and that everything had to be carried out immediately. Can you give me a little bit mar particular de.tails about this transaction? What it related to, what the loan was meant for, how the payment was carried out, whether it was a split payment, whether it was a single transaction, how was it? Yes I remember that together with account opening form it was Witness: kind of business plan, some it was named business plan describing activities fashion designer in London. She has a company, a brand at least, I remember Negarin in London called, so it was saying that she is taking a loan from the bank to future business needs. And I remember it was like I was asking myself why is she opening personal account and not - obviously she had a company for her brand. It's not a personal account and if it's personal account why business plan on her business but anyway it was a bit confusing. And I remember that she was granted a loan the same day. I don't remember loan agreement, probably I wasn't in charge of the loan agreement between the bank and yourself because I don't remember the actual loan agreement document. But I remember that she got a loan and immediately she was preceding some transactions and one of transactions was for that US jewellery business. Ghalkemm kienet 1-assistent personali t' Ali Sadr, dan qatt ma qallha xejn dwar is-self li kienet ser tiehu Negarin Sadr-1-anqas ghall-liema skop kienet ser tiehu dan is-self. Maria Efimova tirrepeti li I-payment instructions li kienu 447 ·.i iJ:. 0 Ui:L•' V(i~.'0 2 dahlu flimkien mas-self kienu jghidu li riedu jithalsu dawn l-US$400,000. Izzid hekkWitness: Yes I saw the payment instructions. Court: And do you know whether they were affected by swift transfer? Witness: I don't know, but why I remember this transaction as well because it was a procedure in the bank we had to call actual client to confirm transaction and I remember that we were calling her and she was in US, it was like early in the morning and she didn't pick up the phone and the Mr. Sadr was calling us - did you proceed and I was telling him we cannot reach your sister, she is not answering the authorised mobile number given and probably he was calling her and after she picked up and we confirmed transaction. So, but again I don't ... Court: But this was late in the evening, no? Witness: Around 7:00. Court: 7:00 in the evening. Witness: Ehe. Court: So basically if it was in California it was around 11:00 in the morning? Witness: I don't remember. I just remember she was not picking up and we made the conclusion maybe she's still sleeping because of the time difference. And as far as I know at least she wasn't registered in California, she was from Washington, Maryland. Court: Maryland? Witness: I think yes. Court: Not California? Witness: No. Court: I was assuming it was California - I don't know why? Witness: But Mr. Sadr as well he is in Washington. Court: In Mary land. In Maryland, I think it is the state for Washington, sorry I don't Witness: know that I know little geography but Maryland for sure that state not California. Court: Maryland not California. Witness: Ehe. Court: Yes and in so far as the remaining, because, here it seems that the loan was for one million US Dollars, so 400,000 of them were paid out therefore to this Maltese woman in New York and what about the remaining 600,000 then? 448 Witness: I remember there were other transactions but I don't remember for whom. Court: For whom or for what ok. And again I'm assuming that you have no copies of these transactions? Witness: No. Court: And I understand that you are sure that you didn't give any copies to Mr. Portelli or Mrs. Caruana Galizia of any of these documents? Witness: I'm sure no, I'm sure I didn't give any of these documents. c Rapport tal-mo bile phone ta' Maria Efimova Gie wkoll analizzat ir-rapport li Maria Efimova stess halliet fl-atti tal-inkjesta rigwardanti 1-analiZi Ii sar fuq ii-mobile phone Ii hija kienet tuZa waqt Ii kienet tahdem mal-Bank Pilatus. Din ir-relazzjoni kienet giet ipprezentata mill-espert tekniku Dottor Stephen Farrugia Sacco u li kopja digitali taghha qeghda tigi mehmuza fil-kawza fl-ismijiet The Police vs Maria Efimova Ii tinsab pendenti quddiem il-Qorti tal-Magistrati (Malta) bhala Qorti ta' c __./ Gudikatura Kriminali presjeduta mill-Magistrat Dottor Caroline Farrugia Frendo. Jirrizulta minn dan ir-rapport li dan il-mobile phone kien jikkonsisti fis-segwenti : Common information Alias Apple iPhone Ss Retail name Apple iPhone Ss 449 .·... , _ . :i :; v u ~ v ~ u· . -J. : :.:t~ Manufacturer Apple Internal name iPhone6,2 Platform iOS IMEi 358761058995114 Software revision 9.3 Boot loader iBoot-2817.40.106 Jailbreak No Activation State Activated Product version 9.3 Build version 13E233 Baseband version 6.02.00 ( ./ SIM cards history: SIM card Details SIMO ICCID: 8935677014521379950 Phone number: +35677099991 Last detected (UTC): 07/12/2015 07:02:51 SIM 1 I ICCID: 8935677014521325045 Phone number: +35677977920 450 t--/ t j . + :. , _ ..... .. ; u~~i) ~Ul Last detected (UTC): 20/09/2016 06:02:09 SIM2 ICCID: 8935601201207345816 Phone number: +35699204383 Last detected (UTC): 30/03/2016 17:42:46 ( _/ Fl-analiZi ta' dan il-mobile phone Dr. Farrugia Sacco hareg ukoll diversi ritratti li kienu jinsabu fih, uhud minnhom kjarament attribwibbli ghal Maria Efimova in kwantu tidher hi fihom. Hemm ritratti ohra li prezumibbilment juru membri tal-familja taghha kif ukoll xi karti li huma marbuta mal-iskola tat-tfal ta' Maria Efimova. Jirri.Zulta ukoll ritratt ta' dokument li jidher li kien intbaghat lilha permezz ta' WhatsApp minn Ali Sadr Hasheminejad. Izda ma jirriZultaw ebda ritratti ta' dokumenti li jistghu jigu marbuta mal-meritu ta' din 1-inkjesta. _J 451 L L-ewwel xiehda ta' Pierre Portelli Pierre Portelli, Content Director ta' The Malta Independent xehed 1-ewwel darba nhar il-5 ta' Mejju 2017. Huwa kien ipprezenta rikors dakinhar stess fejn talab udjenza biex ikun jista' jaghti xi dettalji li jistghu jkunu rilevanti ghall-inkjesta Egrant. (_/ Pierre Portelli stqarr li kien resaq lejh persuna fil-kapaCita tieghu ta' gurnalist biex jghaddilu xi informazzjoni u wrieh dokument li kien rapport maghmul mill-FIAU u li ntbaghat forma ta' ittra lie-Chairman tal-Bank Pilatus fl-2016 wara li kienet saret investigazzjoni intema fil-Bank. Ir-rapport gie riprodott fil-gazzetta The Malta Independent tal-5 ta' Mejju 2017 (ghalkemm hemm xi affarijiet nieqsa minnu). Is-sors qallu li ma setghax jaghtih dan ir-rapport ghax kien fih certi security features u b'hekk kienu jigi identifikat min kien qieghed jillikjah. Malla lil Pierre Portelli jaghmel transkrizzjoni kelma G b'kelma tieghu. Dil-persuna provdietlu soft copy u ha' 1-hin biex ivverifika keJ.ma b'kelma dak li hemm fir-rapport u dak li kellu f'idejh. Sa hemm hekk kienet biss ghal fini taghhom li bhala The Malta Indipendent jaghmlu 1-istorja. Ma deciZjoni jekk jiZvelax li dan huwa rapport tal-FIAU. Bhala 1-persuna inkarigat f'The Malta Independent li jiehu 1-ahhar deciZjonijiet editorjali ghax 452 I I <:'! ) Direttur tal-Kontenut, hu ddecieda illi jinghad li dan kien rapport tal-FJAU ghaliex fil-media kien hemm dig a' hints t' affarijiet li jinsabu £' dan ir-rapport pero qatt ma kellhom il-piZ ta' min ghamel ir-rapport. Kien hemm zewg ragunijiet ghaliex hass li kellu jigi quddiem il-Magistrat Inkwirenti b' dan id-dokument. ( L-ewwel nies dahalli s-suspett u 1-inkwiet illi il-Bank Pilatus illi qal fil-media apertament, anzi rrid inzid illi insista biex jghld dawn id-dikjarazzjonijiet ghax gara hu wara I-media houses biex jaghti d-dikjarazzjonijiet, qal illi kkoopera kompletamen t ta' 1-Magistrat, mieghek jigifieri £'din 1-inkjesta. Jiena dahalli s-suspett li forsi din 1ittra li rceva c-Chainnan bi t-twissijiet ta' 1-FIAU ma gietx mghoddija lilek, jista' jkun li jien zbaljat pero ma ridtx niehu s-sogru u i¢eherli li biex inti taghmel il-hldma tieghek, inti ghandu jkollok dak li ghandi jien. It-tieni punt ghaliex dan is-suspett kompla jikber fija huwa rilatat ma' xi haga li grat nhar il-Madd illi ghadda. Nhar il-Madd illi ghadda, il-gazzetta The Malta Independent on Sunday ippubblikat rakkont ta' 1-persuna li inti ltqajt maghha li hija I-Whistle blower, jiena kelli imbaghad 1-opportunita' li niltaqa' maghha t-Tnejn u wara li hareg dak ir-rapport u wara li ovvjament ghamel ir-rounds tieghu Malta kollha nahseb li qratu wara nofs in-nhar sar kuntatt bl-email mill-bank maghna, ma' The Malta Indipendent 1-ewwel mhux mieghl imma imbaghad spiCca ghandi u tkellimt jien f'isem il-gazzetta biex ahna mmorru urgentement wara nofs in-nhar gewwa 1-bank ghaliex qalulna iridu juruna dokumenti sensittivi bil-kundizzjoni illi la niehdu ritratti, la niehdu video u lanqas nistaqsu mistoqsijiet, pero ma kienx hemm il-kundizzjoni li minn dak li naraw ma nirrapurtawx. Jiena ma qbiltx ma dawn ilkundizzjonijiet u ghamilt kundizzjonijiet ohra 1il bank fosthom anki li niehu 1-avukat mieghi u dawn ma gablux u waqfet hemm hekk 1-istorja b'semplici email issa 1gimgha d-diehla naraw jekk niltaqghux. Sussegwentement nara f'media ohra jigifieri fit-Times u fil-Malta Today, rapporti illi dawn intalbu jmorru fil-bank u hemm hekk intwerew CCIV footage ta' 1-ex impjegata ta' 1-bank tinghata xi flus f'xi envelope u wkoll xi smses minn xi mobile. Jiena jidhirli li bank setju u mbaghad ukoll wara li qrajt dan zgur tlift il-fiducja f'kemm hu bank serju, jidhirli li ma ghandux jaghmel dawn 1-affarijiet illi jcempel lil media biex juriha filmati ta' ex impjegata, ma jidhirlix li dawn huma metodi u allura 1-fiducja tieghl fil-bank illurn hija kwa2:i zero u hassejt illi jien ma naghmilx biss xogholi ta' gurnalist u nippubblika dak li ghandi hawn hekk 453 J • .. i ,.. J J v ·i J -~ ~t pero nghaddilek ukoll it-test kollu issa jekk dan diga' ghandek ma gara xejn, jigrneri tkun, inkun gejt ghal xejn. Pierre Portelli jzid jghid li r-rapport kien jindika car illi l-FIAU ghamlet investigazzjoni dettaljata spedfikatament fuq kif il-Bank Pilatus jittratta 1- PEP li ghandhom kontijiet fil-Bank Pilatus. Fl-istess rapport hemm enfazi fuq zewg istanzi fejn innota illi 1-ewwel transazzjoni ta' miljun u mbaghad kien hemm tran:lazzjoni ta' nofs miljun pressapoco ghax hemm hamsin elf ( euro differenza fejn tindika li dawn huma zewg transazzjonijiet li ghaddew f'kontijiet, f'kumpaniji ta' PEP u l-FIAU kienu ghamlu enfazi fuqhom. Jinghad li 1-PEP huma kemm Ma'i.tin u nies fl-AZerbajgan. Hemm bosta riferenzi rilevanti ghall-fini tal-Inkjesta Egrant jigifieri 1-ammont tal-miljun, il-perjodu ta' zmien Ii anki semmiet il-whistleblower, 1-AZerbajgan fih innifsu, il-Bank Pilatus. 117 Dan huwa dettall sinjifikanti Hawnhekk ix-xhud qieghed jirreferi gli.all-ittra mibgli.uta mill-FIAU lillBank Pilatus nhar is-16 ta' Mejju 2016. Minn nali.a tal-Bank Pilatus jirriZulta mix-xiehda ta' Hamidreza Ghanbari li ma fehmux ei:attament dawk ii-i:ewgt paragrafi ghall-liema transazzjonijiet bankarji kienu qegli.din jirreferu minli.abba Ii fl-ittra tal-FIAU il-paragrafi rilevanti ma kienux jindikaw liema transazzjonijiet kienu qeghdin jirreferu gli.alihom 1-FIAU. Tant hu hekk li meta xehed Hamidreza Ghanbari huwa ei:ebixxa kemm dokumenti relattivi ghal transazzjoni li kienet tirreferi gli.al trasferiment maghmul minn Mirk General Trading UC lil Sahra FZCO f'Dinari tal-Emirati Gharab Magli.qud~ (AED) f'ammonti li kienu pressapoco jammontaw gli.al madwar miljun dollaru Amerikan, kif ukoll ei:ebixxa dokumenti li jirrelataw ghal transazzjonijiet li kienu saru bejn Mirk General Trading LLC u TKH Investments Limited, Mirk General Trading LLC u NH Investments Limited, kif ukoll Frater LLC lil Hereti Holdings Limited Ii setghu b'xi mod jaqblu ma' dak rnistqarr £1-ittra tal-FIAU. Din 1-allegazzjoni giet ukoll mistharga, gli.al darba darbtejn - inklU.Z wara Ii kien sar rikors minn Jonathan Ferris. L-analiZi tax-xiehda fuq dawn il-proceduri spegali tinstab inklU.Za aktar il-quddiem f'dan il-Proces Verbal . Mill-banda 1-ohra 1-impjegati tal-FIAU li ghamlu 1analiZi fil-Bank Pilatus u C:joe Martina Scalpello u Sarah Gauci jaghmluha eara, anke grazzi ghan-notamenti mehuda minnhom ei:ibiti fl-atti li fir-rigward ta' dawk ii-i:ewgt paragrafi (indikati wkoll minn Pierre Portelli) gli.alkemm ma jidhlrx mill-kliem miktub £1-ittra tal-FIAU lil Bank Pilatus tas-16 ta' Mejju 2016, huma kienu qiegli.din jikkoncentraw fuq it-transazzjonijiet bejn Mirk General Trading LLC u TKH Investments 117 454 ( ':../ It-tieni xiehda ta' Pierre Portelli It-tieni darba li xehed Pierre Portelli kien fit-13 ta' Gunju 2017. Din ix-xiehda kienet issegwi programm li deher fuq TVM nhar 1-1 ta' Gunju 2017 filprogramm televiziv "XTRA". Kien hemm xi punti li inhass li kellhom jigu ( ccarati mieghu in segwitu ghall-dak il-programm. F' dak il-programm, Pierre Portelli kien ghamel stqarrija li kienet tghld hekk : Jien 1-uniku wiehed fostkom kollha li d-dokumenti lira' 1-magistrat tal-whistle blower rajthom ukoll. Jien rajthom ukoll. Jien pero u nista' nghidielhek jekk tahseb li hi scoop hudha bhala scoop, jiena ma stajtx nippubblika dawk iddokumenti bhal ma jistax jippubblikom haddiehor il-ghaliex il-persuna involuta, il-whistleblower, hija ta' nazzjonalita russa marret ghand 1ambaxxata russa biex tiehu 1-pariri u wissiewha li jekk ma timxix ma dak li qallha 1-magistrat mhux sejrin jghinuha .. biex inkunu cari ghaliex dawn ma hargux. ( .../ Limited u NH Investments Limited kif ukoll fuq dik ta' bejn Frater LLC u Hereti Holdings Limited - u mhux daqstant fuq dik ta' bejn Mirk General Trading LLC u Sahra FZCO. Mill-banda 1-ohra 1-istess riferenza ghall-dawk ii:-i:ewgt paragrafi kienet saret wkoll minn Jonathan Ferris fix-x.iehda tieghu ta' Jannar 2018. Hemmhekk Jonathan Ferris jghid li 1-FIAU kellu informazzjoni li dak il-paragrafu kien qieghed jirreferi ghat-transazzjoni ta' Sahra FZCO u li skont Ferris 1-FIAU kienu jafu li din it-transazzjoni kienet dik li saret biex tithallas Michelle Buttigieg fi New York. Skont Ferris, ghalhekk il-pagament li kien sar lil Michelle Buttigieg ma kellux x'jaqsam mal-istorja tas-self minn Negarin Sadr ta' miljun dollaru Amerikan li minnhom US$400,000 thalsu direttament lil Michelle Buttigieg - kif ippubblikat minn Daphne Caruana Galizia fuq 1-informazzjoni moghtija lilha minn Maria Efimova; ii:da Ferris sostna li Michelle Buttigieg kienet thalset minn Sahra FZCO grazzi ghal din it-transazzjoni li kienet imsemmija fir-rapport tal-FIAU. Kemm mix-x.iehda tad-dirigenti prei:enti u passati tal-FIAU, kif ukoll mill-analii:i li saret mill-Forensic Accountant Miroslava Milenovic kemm fuq id-dokumenti tal-Bank Pilatus kif ukoll minn dawk tal-FIAU, ebda tali transazzjoni allegata minn Ferris jew minn Caruana Galizia jew Maria Efimova ma jirrii:ultaw li saru mill-Bank Pilatus. Huwa interessanti pero f'dan il-kuntest li kemm Pierre Portelli kif ukoll Jonathan Ferris jaghmlu riferenza ghal din 1-ittra tal-FIAU tas-16 ta' Mejju 2016 u b'mod partikolari ghall-dawn ii:i:ewgt paragrafi specifiC:i bhala dawk li qajmulhom suspetti li kienu ghaddejjin transazzjonijiet sinistri millBank Pilatus li kienu jinvolvu xi rabta mal-allegazzjonijiet maghmula minn Caruana Galizia. 455 Mistoqsi x'inhuma d-dokumenti li Pierre Portelli qal li kien ra' tal- "whistleblower", Pierre Portelli jghid li: Xhud: Jiena rajt dokumenti illi fl-opinjoni tieghi Ii ma hijiex ta' espert, huma declaration of trust rnilli spjegawli, illi ntqal lili dan hu x'intwera lillMagistrat, x' intwera qaluli, lill-Magistrat.118 Portelli qal li dawn intwerewlu minn fuq Ipad. Hu biss ra kopja digitali. Ma riedx jiZvela min urihomlu ghaliex inkella jikxef is-sors tieghu. Qorti : Irnrna jiddispjacini ha jkolli nistaqsijielek. Xhud : Le nifhem li inti tistaqsihieli irnma din hija r-risposta tieghi. Qorti : Kwistjoni ta' irnportanza u ta' relevanza u importanza nazzjonali u jkolli nistaqsihielek, jigifieri ara naqra 1-pozizzjoni tieghek x' ser tkun ghax at this stage saret deterrninanti. Jien 1-informazzjoni li ghandi li 1inforrnazzjoni li ghandek inti gejja rninn ghand Mariia Efimova. Jigifieri llum il-gurnata d-dettali ta' Mariia Efimova jiena ma nistax naghmel disclosure taghhom. Jigifieri rninn dak milli stajt nifhem mill-artiklu tieghek, mill-intervent tieghek dik id-dettaji ttiehdu rninn ghand ilwhistleblower jigifieri issa qed tghid Ii ttiehdu rninn ghand sors iehor. Xhud: Le, le jiena la qed nghid li hadthom rninn ghand sors iehor u lanqas nikkonferrna Ii hadthom rninn ghand din il-persuna Ii qed issernrni inti. Jiena semplicirnent kont qed naghmel dak 1-intervent biex nispjega filkonsapolovezza tieghi ghalfejn wasalt ghal konkluzjoni Ii dawn ma jigux ippublikati. Jiena lis-sinjura Ii semmejt inti tlabtha, meta ntervistajtha kont u jidhirli Ii ghidtulek dan il-kliem meta tajt ix-xhieda tieghi 1-ewwel darba, tlabtha biex tghaddili kopji ta' dawn id-dokumenti u hi baqghet tghidli Ii le ma tistax tghaddihornli. F'mument iehor, ma niftakarx ezatt il-precizjoni tal-gurnata qaltli illi hi nghatat il-parir rnill-Ambaxxata Russa, anke ghaliex kien hemm intendere at one point illi din ukoll se tghaddili dawn id-dokumenti, kien hemm intendere illi 1-Ambaxxata Russa meta marret ghandha qalulha: inti obdi x' qallek il-Magistrat u lili ns Hawnhekk Pierre Portelli jitkellem fil-plural - jindika li meta huwa gie muri dawn id-dokumenti kien hemrn aktar minn persuna wahda prei:enti. 456 ( _/ gieghelitni nifhem hu li 1-Magistrat £' dan il-kaz inti ghidtilha biex ma tohrogx xejn minn go 1- inkjesta u din qaltli : Qaluli obdi lill-Magistrat inkella ahna mhux sejrin nghinhuk bhala Ambaxxata Russa u allura ddokumenti baqghet ma tathomlix, ma ghaddithomlix. 119 Qorti : Effettivament jidher illi qajla obdiet 1-ordni tieghi din, ghaliex il-Hadd ta' wara li giet tixhed hawnhekk, jew il- Hadd jew it-Tnejn, giet ippublikata 1-intervista li ghamilt inti maghha, jigifieri fejn riedet tkellmet din. Xhud : Il-Hadd giet ippublikata rakkont fuq il-Malta Indipendent li kitbet ilgurnalista Dephnie Caruana Galizia, pero' jien ma kontx naf li inti ghidtilha taghtix intervisti. Jigifieri jien setghet qaltli le ma rridx nigi f' dan 1-istadju. Qorti : Le jien mhux qed nghid lilek. Jien qed nghid mihabba li jidher li hi minn naha taghha minkejja 1-ordni li tajtha jidher illi xorta wahda ghamlet din 1-intervista. Xhud : Nista' nghidlek taht gurament illi lili qatt ma qaltli illi nghatat struzzjonijiet biex ma taghmilx intervisti u din li qed nghidlek ta' 1Ambaxxata Russa grat wara, jigifieri wara 1- intervista mhux qabel 1intervista. Qorti : Mela ta' 1-Ambaxxata Russa grat wara 1-intervista? Xhud : Ehe, iva. Qorti : W ara 1-intervista. Xhud: Ghax jien waqt 1-intervista kont qieghed nitlobha d-dokumetni. Qorti: L-intervista maghha meta ghamiltha? Xhud : Jien ghamiltha, ara s-Sunday ta' wara dehret dik it-transcript, kien hemm numru ta' kummenti fuq is-social media jew anke fuq il-portal ta' 1-Indipendent li fih intqal - imma din mhux hi qed titkellem, din hija 1gurnalista qed tinterpreta dak li qalet hi, jiena ghamilt ir-request through Daphne Caruana Galizia ghax hi kellha kuntatt maghha li din idealment titkellem hi. Ahna kellna programm jismu Indepth. Hi giet lura through Daphne Caruana Galizia u qaltli mhix lesta tigi geW-Wa studio. Imbaghad Daphne Caruana Galizia nahseb iddejqet tkun di mezzo u ghaddietli n119 Meta Pierre Portelli beda jirreferi ghall-"whistleblower" huwa kien qieghed jirreferi ghal Maria Efimova . Jekk verament Pierre Portelli kien gab id-dokumenti minghand persuna Ii mhix il-"whistleblower'', allura ma kellux ghalfejn ihabbelrasu mill-problemi li 1-"whistleblower'' setgha jkollha mal-Ambaxxata russa ghax fi kwalunkwe ka2:, kieku ma kienetx hi li ghaddiethomlu, ma kienx ikollha ghalfejn tinkwieta. Mill-banda 1-ohra jekk Pierre Portelli kien intwera' dawn id-dokumenti minn Maria Efimova, allura hemmhekk setgha verament ikollu 1-preokkupazzjoni Ii jekk jikxef id-dokumenti, Efimova setghet tigi minghajr protezzjoni tal-Ambaxxata russa skont kif qal Aktar il-quddiem, pero, fix- xiehda tieghu Pierre Portelli jghid li dawn id-dokumenti kienet ghaddiethomlu persuna ohra li kienet gabithom minghand is-" sors". 457 f numru taghha, jiena kkuntattjatha u meta tlabtha biex tigi riedet assigurazzjoni u ghidtilha : Le ma gara xejn nigu ahna u nghattulek ilwicc u 1-vuci. Fuq il-vuci qaltli : Le m' ghandix problema. Mort id-dar taghha jiena flimkien ma' cameraman u ssettjajna x-xena. Kien hemm irragel taghha illi wkoll tkellem mieghi u hu kien persuna li jidher, ma rridx nuza terminu zbaljat, imma kien exited. Kont se nghidlek agitat imma kien exited u deher li rrabjat ukoll. Baqa' jsemmi 1-kwistjoni talpassaport li hadulha 1-passaport u ma setghetx tmur. Hemmhekk jiena ghmilt it-talba, isma dawn id-dokumenti iridu johorgu, ma tistax tibqa' ma tohroghomx. Hi qaltli illi d-dokumenti mhux qeghdin ghandha dak il-hin u qaltli nerga nikkuntattjaha.120 Qorti: Jigifieri qaltlek li mhux qeghdin ghandha dak il-hin? Xhud : Qaltli li mhux qeghdin ghandha dak il-hin. Qaltli li mhux qeghdin hawnhekk. Later on konna qisna wasalna biex dawn id-dokumenti tghaddihomli u fil-fatt qaltli : Mhux hawnhekk, qaltli : ghax jiena ma rridx nipprintja xejn, ma rrid ingib xejn, pero' qaltli : ejja hdejn 1-ufficcju tieghi, x' imkien vicin Paceville. Qaltli: Jien nidhol bil-VPN fuq 1-I Cloud, qaltli : u nkun nista nghaddilek il-kopja. Imbaghad kelli kuntatt ftit jiem wara mir-ragel ... Qorti: Din dejjem Efimova? Xhud : Iva li ghadha kif kienet u harget. Qorti : Sorry? (../ Anl u~i0·1-~u Michelle Muscat: ehe u hi wiegbet hekk hi I am here at the New York Yoga journal for four day event surrounded by ... Malta is on the top agenda here and getting good work done, this ... is trying to break us but we won't let her, keep working guys I say imbaghad jiena ghidtilhom watching xarabank, I am watching it ir-ragel tagi1ha, what a load of crap, were is the proof, the paper trail, bank safe cannot provide proof ... insomma araw l-ne-r..0s, il-PBS b'ritratt tiegiiek u tiegiii, I didn't see photo where is it jigifieri dan huwa x'jismu, ha nara. Magistrat Inkwerenti: dak qed taqra mill-whats up inti Sinjura? Michelle Muscat: incredible. what crap this moment is hillarious, unbelievable, Michelle Buttigieg ma semmitlhiex qatt li rciviet xi flejjes jew erba mitt elf dollaru Amerkian. Michelle Buttigieg qaltilha "This is a load of crap". Michelle Muscat tahseb li probabbilment Michelle Buttigieg u William Buttigieg qraw 1-istorja tal-erba mitt elf dollaru Amerikan ghax wiegbet b' dak il-mod. Michelle Muscat iZzid li hi qatt ma laqqghat flimkien lil Negarin Sadr Hasheminejad u lil Michelle Buttigieg u ma setghetx taghraf kif dawn setghu jafu lil xulxin: kif dawn jistghu jkunu jafu b'xulxin jigifieri din jien, x'jisimha Sadr jiena din lanqas jien qatt ma kellimtha jigifieri jekk jien kellimtha jekk forsi konna ejja nghidu with a lot of immagination, ejja nghidu £' dan it-tieg fejn konna ahna u kien hemm il-familja kollha u kien hemm Mal tin ohra, ejja nghidu li kien hernm xi hadd ha xi ritratt jiena johdilha b'idha li ma nafx jezistix ghax. Magistrat Inkwerenti: qed tassumi. Michelle Muscat: ghax il-persuna li kien £' dan it-tieg huwa xi hadd li jinnanifesta fil-Partit Nazzjonalista jigifieri ejja nassumu li ahna qieghdin in the wedding line u dan ahna hadna b'idejhom jew xi haga, jiena ejja nghidu li jiena hadt b'idejn din xi darba £' dan it-tieg, that was it, we never ever talked or spoke. Magistrat Inkwerenti: ma' din ma' Negarin Sadr? 486 l__j C- • ' ' ' I tl.J:.J·:! ·· . .l ...... \,, ii Michelle Muscat: ma' din Sadr ahseb u ara kemm din Negarin Sadr taf b'Michelle Buttigieg Ii toqghod New York. Din ghalija hija xi haga a good plot for a drama. Misotqsija jekk lil Leyla Aliyeva kif tafha, f'liema kuntest tafha u jekk kellhiex xi relazzjoni maghha, ta' li.biberija, ta' negozju, ta' sli.ubija Michelle Muscat tghld li hija ltaqgli.et ma Leyla Aliyeva darba wali.da f' okkazjoni fejn Leyla Aliyeva kienet giet mistiedna Malta mill-President George Abela biex ~ tigi tinawgura exhibition in aid of Community Chest Fund. Din kienet exhibition mill-fotografu rinomat Resa, u kien qed jikkoordina din I-event Tony Cassar mal-Ufficcju tal-President. Fil-kapaCita taghha ta' Spouse of the Prime Minister, Michelle Muscat kienet mistiedna biex tattendi ghal din 1attivita'. Peress li Leyla Aliyeva kienet ha toqgli.od lejl £'Malta kienu staqsewha biex hi tiehu hsiebha waqt li tkun £'Malta. B'hekk kienet marret il-Palazz tal-President, il-Belt fejn kienet laqgli.et lil Leyla Aliyeva flimkien mal-President George Abela u 1-Ministru Evarest Bartolo. Leyla Aliyeva (' fetli.et din I-exhibition li kienet fuq in-natura u fuq 1-ambjent. __J Wara telgli.u fuq fejn kien hemm attivita fil-kamra ta' fuq fejn tkellem ilPresident, tkellmet Leyla Alyeva u tkellem il-Ministru Evarest Bartolo. Wara ospitathom gli.ac-cena gewwa 1-Palazz tal-Girgenti fejn kien hemm Leyla Alyeva, Resa 1-fotografu u Tony Cassar li kien 1-intermedjarju biex jistidinhom jagli.mlu din 1-attivita'. Hi ltaqgli.et ma Leyla Aliyeva dakinnhar 487 ~~ : ! ( '. : - \) v;.,•J~J;..,_·J biss. Leyla Aliyeva lilhom qatt ma tathom xejn, lanqas courtesy gift. Resa taf Ii kellu xi ktieb, kien ha jib ghat xi ktieb. Leyla Aliyeva lanqas titkellem hafna bl-ingliz. Michelle Muscat tghid Ii ma kellha ebda forma ta' negozju ma Leyla Aliyeva, qatt ma marret 1-AZerbajgan u qatt ma kellha interessi ta' negozju ma persuna fl-Azerbajgan. Michelle Muscat issostni Ii r-ritratt Ii wriet Daphne (; 1 Caruana Galizia fil-blog taghha kien mehud fil-Palazz tal-Girgenti meta tlaqghet ma Leyla Aliyeva hemmhekk u kien hemm ukoll 1-istaff tad-DOI maghha kif ukoll membri tal-pubbliku. Ir-ritratti kollha Ii ghandha huma pubbliCi u hadithom minn fuq id-DOI. Kieku jkun hemm xi haga x'tahbi ma tiehux gurnalisti u fotografi mieghek- qalet Michelle Muscat. 488 Ix-xiehda tal-PEP 1-ohra imsemmija £1-artiklu Ix-Xiehda ta' Keith Schembri: Keith Schembri xehed fit-22 t' April 2017 u jikkonferma li huwa ghandu kont .( personali mal-Bank Pilatus. Dan huwa kont normali, mhux cert hux current account iZda zgur huwa kont ta' depozitu u jahseb li fethu fl-2015. Hu ma ghamel ebda transazzjoni ma persuni mill-Azerbajgan. Qal hekk: Keith Schembri: zgur li le, la jiena personali, la t-Tilgate u lanqas 1-ebda wahda rnill-kumpaniji li jiena shareholder fihorn u la jien u lanqas il-farnilja tieghi, hadd qatt ma gharnel negozju ma' 1-Azerbajgan. Fil-kont tieghu kien hemm zewg depoziti. Fih ghandu mitt elf euro. Dan huwa wiehed mill-kontijiet li huwa ghandu ma' erba' banek, fosthom HSBC, [ BOV u Banif. Wara li rCieva depoziti ta' hamsin elf euro il-wiehed qatt ma uzah aktar. Dawn il-flus la huma direttament u 1-anqas indirettament rikondudbbli ghal negozju ma persuni mill-AZerbajgan. Ghalkemm Keith Schembri ikkonferma li huwa kien 1-UBO ta' Tillgate Inc, Keith Schembri sahaq li din ma kellhiex kontijiet bankarji la ma Pilatus u 1ebda kont fid-dinja. Tillgate Inc qatt ma kellha kontijiet bankarji. 489 Dwar 1-origini ta' Tillgate Inc u r-raguni ghaliex kienet giet imwaqfa, Keith Schembri jghid hekk : Keith Schembri: jiena qabel clli.alt f' dan il-job li ghandi ovvjament kif kulhadd jaf ghandi n-negozju tieghl tajjeb u ddecidejt zewg affarijiet - wahda li nikkonsolida 1-istruttura ta' 1-grupp tieghl tajjeb, fil-grupp jiena 99 % shareholder u I-papa tieghi ghandu 1 %, il-holding group taghna hija tinvesti f'hafna kumpaniji ohra, hafna imma within the group one, two hadt parir u qaluli isma' ... the company ibda hu hsieb 1assets tieghek u ta' 1-familja tieghek personali u gejt moghti parir li niftah trust hawn Malta, ftaht trust ma' I-Bank of Valletta, Malta kollha taf issa. Magistrat Inkwerenti: dan meta kien? Keith Schembri: wara 1-elezzjoni ghax qabel 1-elezzjoni ma kellhiex ghal fejn, le mhux ma kellhiex ghal fejn naghmilha, xorta kelli ghal fejn naghmel dawn 1affarijiet irnma qatt ma hsibt li kelli naghmilhom daqs hekk malajr. Just biex naghtik zewg ideat ghal fejn u forsi ha nkun naqra personali, jiena rniZZewweg u ghandi zewgt itfal, tajjeb, il-mara tieghl ha jkolli nsernrniha sena iZghar rninni and she went through a very terrible experience meta kellha sentejn, two years tilfet lil missierha fi spluzjoni gewwa barriera hawn Malta, they had to emigrate, she couldn't take it any more, her family, her mum and they went to Canada, sa kemm kienu 1-Kanada, it was a very well off family and ma kien hemm xejn kif suppost testment and so on and so forth, they wiped all the wealth li kellhom huma, tajjeb, u 1-mara dejjem tghldli isma' I don't want to go through that again so let's, jigri x'jigri I want to have every thing black on white ghat tfal taghna, it was one of the reasons, the second reason was li jiena ghandi zewgt itfal - wahda thirteen u wahda eleven u 1-pariri ta' min hu finnegozju u li hu akbar rninni and I always look up to them kien isma' qabel jidhlu two girls, irgiel, boyfriends what ever make sure you get your house in order ghax imbaghad jibda' jinqala' 1-glied, I-trust, u 1-iskop ta' I-trust hija li 1-ewwel bdejt blaffarijiet tieghi personali and then kont ha nibda' ndahhal il-kumpaniji mill-holding by the trust. Magistrat Inkwerenti: din li qed tghld ta' I-Bank of Valletta? Keith Schembri: Bank of Valletta irnbaghad f'daqqa wahda bdejtnisma', isma' the opposition party they know that you have a trust and so on and so forth u bdejt nghid isma' ghal ewwel ma taghtix kaz, one, two, three irnbaghad meta bdiet hlerga fil-media, jiena kont ktibt ittra lie-Chairman, lil Joe Cassar White at that point in time fejn tlabtu, ktibtha jien fuq pariri legali, isma' Sur Chairman, jiena ghandi dawn 1- 490 (~ affarijiet, dawn il-licks Ii issa qed johorgu fi.1-media, inti marbut b'konfidanzjalita', these are my personal assets, John irrispondini c-Chairman qalli qed nifhem, qalli ha nibdew investigazzjoni, qalli imma tifhem Ii hawn hafna nies right, Ii ghandhom access ghal dawn il-kontijiet allura jiena ghal kemm naghmel investigazzjoni I cannot tell you black on white that that cannot happen, jiena hadt parir legali. Magistrat Inkwerenti: kien qed jirreferi ghal impjegati ta' I-bank qed nifhem hux? Keith Schembri: ghal impjegati ta' I-bank, jiena hadt parir legali u nghidha hand on heart anka kieku ma tkunx fil-posizzjoni tieghi kont infittex Iii bank ghax jiena li c-Chairman ma jaghtinix garanzija Ii trust tajjeb f'ismi u f'isem il-familja tieghi ma jistax jaghtini garanzija Ii ma jistax jidhol ... u jarah, this goes against banking right, one, kellimt lil Prim Ministru u ghidtlu Prime, ghidtlu I have this situation, I have two options, one Ii nfittex lil bank imma jekk ha naghmel hekk, kieku jien Cittadin normali Ii ma hiniex because of the position I hold ma nistax inqis ruhi hekk jew two I let it go by u qisu qatt ma gara xejn pero I had to take advice, jien ma hiniex komdu bit trust il-Bank of Valletta for two reasons, one Ii grali hekk biex nghid kollox u two ghal fatt Ii I-Bank of Valletta kif nahseb jaf kulhadd, they will be closing the trust, not closing them passing them to other companies Ii whatever Ii qed jittenderjaw biex jehduhom so I took advice I said I need the trust, ir-raguni ghal fejn jien kont ser naghmel trust kienet hemm u tibqa' hemm jigifieri Ii eventwalment nibda ncaqlaq il-kumpaniji tieghi go t-trust, tibqa' hemm so I need to find another jurisdiction fejn jien nista' niftah trust and I was given the advice minn numru ta' nies Ii kemm lokali u kemm avukati barranin Ii I had two jurisdictions mainly - one is Singapore and one is New Zealand both OCD countries and both sharing the same law that we have and I opted to go for New Zealand, that was the reason why I opened my trust in New Zealand, the ... company was because the New Zealand trust according to their laws, they always have to put tista' titfa' flus what ever imma tista' titfa' assets in the company so I was given a very good advice ma tistax tirrikordja imma hawn hekk in inverted commas, to the easiest way temporarily is to open a Panamensi Company right and I went for it, I could have not done it, kelli strutturi ohra Ii nista' nagh±el Ii naghmilha imma peress Ii kont qed nara temporanja ftaht dik, I could have gone for taking one of my companies and putting it immediately in the New Zealand trust jigifieri jiena stajt naqbad I-assets kollha Ii ghandi fit-trust ta' I-Bank of Valletta and eventually I put them in the New Zealand trust, qed ti.fhem, ma stajtx naghmilha imma, for two reasons, one I had to find the right structure for it, two ma kellhiex hin u ma kellhiex mohhi hemm biex naghmilha so I didn't put in it enough thought that is the reason. Magistrat Inkwerenti: u jigifieri din il-kumpanija, il-Panamensi ta' I-Panama jigifieri ghamilt lilha minhabba Ii kienet 1-iktar wahda facli ghalik biex tkun tista'? 491 Keith Schembri: I was given the advice ... Fonseca were the people Ii kienu mqabbdin biex jifthu t-trust tieghi right, they said that this is the easiest fast temporary thing that we can do. Magistrat Inkwerenti: u allura 1-istruttura li inti hemm hekk kont qed ti.stabbilixxi kienet wali.da temporanja fil-hsieb illi tohloq haga iktar duratura? Keith Schembri: yes, jigifieri jiena eventwalment ... Bank of Valletta u nitfghu fit-trust ta' New Zealand, it is something, ma kienetx ta' pjaC:ir tieghi li naghmilha ghax jiena cittadin Malti, dejjem hdirnt hawn Malta, dejjem haddimt in-nies hawn Malta, tajjeb u hassejtni li ma ghandhiex ghal fejn ninqala' rninn dak li dejjem xtaqt naghmel Ii nuza bank, Malta hafna iktar facli rnilli nuza trust barra rninn Malta, tghidli rnhux xorta in this day and age, iva u le jigilieri jigifieri xtaqt bqajt hawn irnma sa llum ghadni nhossni rnhux komdu li nhalli I-assets tieghi finanzjarji hawn Malta kif gew 1affarijiet. ... iktar ragurujiet. ( -~ Magistrat Inkwerenti: issa jigifieri din il-kumpanija allura it-Tilgate. Tillgate Inc. ghalhekk giet miftuha bis-servizzi ta' Mossack Fonseca li kienet giet trasferita fit-Trust fin-New Zealand. Din kienet intiza bli.ala kumpanija temporanja. F'Malta huwa ma setgli.ax jagli.mel negozju minhabba li I-post huwa limitat fil-potenzjal tiegli.u. Keith Schembri qal li huwa qatt ma kellu xogli.ol mal-Gvern u dejjem kellu xogli.ol mal-privat fil-kumpaniji tieghu. Ilkumpaniji ) ~ghu kienu jesportaw. Hu minn naha tiegli.u hareg mid- direzzjoni tal-kumpaniji tieghu u ried lid-Diretturi 1-godda li jsibu swieq barranin. L-idea tiegli.u kienet li jaqbad wahda mill-kumpaniji Maltin u kollha eventwalment imorru fit-Trust tan-New Zealand u jaghmlu negozju huma minn dik il-gurisdizzjoni. 492 (/ Ghall-mistoqsija jekk allura Tillgate Inc ghamilthiex aktar minn haga ohra minli.abba regulatory requirements fi New Zealand Keith Schembri wiegeb Ii dan kien ta' bil-fors, ghax ma setax ikun hemm Trust minghajr ma jkollha asset. Tillgate Inc qatt ma ntuzat bhala commercial vehicle, ghax din qatt ma kellha kont bankarju u 1-anqas ghamlet negozju. Din il-kumpanija giet awditjata u ghandu consolidated audited accounts. Tillgate Inc infethet ghalih u ghall-uzu tieghu. Biss kienet akkwistata off the shelf ghalkemm ma kellhiex S kont bankarju. Meta huwa akkwistaha ra Ii din kienet clean, ghax jekk ma tkunx clean hadd ma jkun iridha. Din ma kellhiex kont bankarju u dan kollu gie awditjat. Keith Schembri jghld Ii huwa ghandu wiehed u erbghln sena u lil Brian Torma ilu jafu sa minn mindu kellu dsatax il-sena. Kien I-accountant u 1awditur sa minn meta kien fetah 1-ewwel kumpanija tieghu sal-lum. B'hekk ghandhom relazzjoni kummercjali ta' tnejn u ghoxrin sena u Brian Torma ghadu involut fil-kumpaniji tieghu mija fil-mija bhala Nexia BT. Mistoqsi jekk meta tkellem ma Brian Torma dwar 1-istrutturi Ii huwa ried jaghmel kienx ukoll tkellem ma Brian Torma dwar xi strutturi Ii kien interessat jaghmel haddiehor, Keith Schembri wiegeb fin-negattiv. Magistrat Inkwerenti: jigifieri li inti tkellirnt ma' Brian Tonna u Brian Torma ghldtlu isma' ha naghmilhielek cara u tonda jiena naf illi Conrad Mizzi bi hsiebu jaghmel hekk 493 i• f~ .·..-.~ ~·;' •.....:.: '-• !' ·t·'. - u nixtieq naghmel bhalu jew gie jghidlek isma' Conrad Mizzi bi hsiebu jaghmel hekk tridx naghmillek bhalu? Keith Schembri: zgur li le. Magistrat Inkwerenti: jigifi.eri inti fi.r-rigward ta' din 1-istruttura li qed tghid, kienet struttura li inti tkellimt mieghu u hu tak il-parir tailor made ghal htigijiet tieghek? Keith Schembri: jiena ili nafdah 22 years, jiena dejjem hekk nahdem jigifieri jekk ghandi bi:onn parir legali imur ghand avukat jigifieri jiena naf my Forte jigifieri jekk ghandi bi:onn parir legali irnmur ghand avukat u jekk ghandi bzonn parir fuq struttura immur ghand 1-awdituri tieghi jigifieri ma hiniex kompetendi bii:Zejjed biex nghidu li ftaht trust jigifi.eri and there was 1-avukati taghhom biex jaraw 1-istruttura u mbaghad eventwalment 1-istruttura fethitha 1-exhibitee (sic! Nexia BT) mill-bidu sa 1ahhar. Magistrat Inkwerenti: ehe. Relattivament ghal dak li kien jinteressa lilek? Keith Schembri: yes, yes. Mistoqsi jekk rninn naha tieghu meta ghamel din 1-istruttura kienx qieghed jaghmilha specifikament ghal dak in-negozju li huwa kellu diga' fis-sehh, Keith Schembri wiegeb : Keith Schembri: u hassejtni ovvja komdu li naghmilha mieghi ghax clan jaf 1ins and outs ta' n-negozju tieghi mill-bidu sa 1-ahhar jigifieri I mean b'telefonata wahda jaf ei:att fejn inkun irrid immur qed tifhem, that is the reason why jigifieri u jghid le, taghmilx hekk jigifieri ... Fil-Bank Pilatus huwa kien mar darba biex jiffirma sabiex jiftah il-"kontijiet". Mistoqsi jekk kienx klijent regolari mal-Bank Pilatus Ii jmur ta' spiss, huwa wiegeb : - 494 ( ) Keith Schembri: ifhirnni ilium il-banek kollha, I mean kull bank account li ghandi, qabel jien kont nahdem il-bank ghamilt tlett snin il-Bank of Valletta u it changed so much jigifieri ilium ma ghandekx ghal fejn tmur go bank biex taghmel transaction u ma' 1-Pilatus qatt ma gharnilt transaction just money coming in, two transactions. Mistoqsi jekk kienx ghamel xi pagament ghal xi klijenti tieghu jghid Ii ma jiftakar:x sew u ried jivverifika ghax darba kellu jhallas xi kont ta' xi ghaxart elef euro lill-Avukati tieghu u ma kienx cert jekk hallashomx mill-BOV jew ( HSBC. Jidhirlu li 1-kont bankarju Ii ghandu mal-Bank Pilatus ghadu mhux mrmsus. Dwar Daphne Caruana Galizia, Keith Schembri jgli.id li: ( Keith Schembri: it can be on the record or it can be off the record, inti staqsejtni fuq 1-artikolista I think il-persuna holqitli hafna inkwiet fil-hajja personali tieghi, filhajja jigifieri familjari tieghi jigifieri dan kulhadd jaf jiena kelli problemi ta' sahha, ivvintat kundizzjoni, gennet lil familja tieghi kollha kont tlajt I-America for treatment, tat id-data ta' meta ha mmut minghajr ma ... I am living proof ta' 1-gideb kollu taghha, qed tifhem, I think it is not right jigifieri d-data protection commissioner gieghelha tnehhi minn fuq is-site taghha that I have an inoperable tumour, this was on the 27th of March, trid thallas € 2,500 and€ 250 a day biex tnehhiha dak 1-artiklu ... u 1-artiklu ghadu hemm qed tifhem, mhux ghax irrid nippika I don't mind pero she has crossed the limit li jien fl-aghar mumenti ta' hajti lanqas jghadduli minn mohhi jigifieri jien kont nista' nghid qieghed ... clinic 1-Amerika going for a Pad scan, nistenna nofs siegha u nara kumment make cancer bring him dawn ma ghandi 1-ebda rispett, ma nafx nobghod pero ma ghandi 1-ebda rispett ghal nies hekk u nahseb li qieghed hawn ilium nirrispondi ghal montatura, ... jigifieri naf kemm ilha tigdeb gimgha, gimgha, sena, sena u nofs fuqi u jiena kont gharnilt promise lili nnifsi li lil din ma nillibellahhiex, ilgirngha li ghaddiet, illum x'inhu, is-Sibt, il-gimgha ftahtilha zewg libelli, it can't go on like this jigifieri hemm differenza bejn opinjonijiet suggettivi fuq persuna imrna mbaghad meta tibda going fil-farnilja li jkolli t-tifla ta' t-tlettax il-sena tigi fuqi u tghidli Daddy, l-iskola qed jgliidu li 'ha tmut u ma nafx x'ha nirrispondiha, I feel hurt li 495 .-f llum qieghed hawn nirrispondi allegazzjonijiet hekk, mhux minn naha taghkom, in tom sewwa qed taghrnlu jigifieri jiena ... biex nifthuha din 1-inkjesta magistetjali but I mean this has gone, I have never seen any thing like it, never jigifieri in my life jigifieri not even abroad, hadd ma ghamilhorn dawn 1-affarijiet jigifieri li llurn qed niddiskutu blog hekk, nahseb huwa nuqqas ta' rispett lejn il-pajjiz taghna. Ix-Xiehda ta' Konrad Mizzi ( Komad Mizzi xehed fit-22 t' April 2017. Mistoqsi jekk kellux xi relazzjoni bankarja jew kont bankarju mal-Bank Pilatus £'Malta jew barra minn Malta, Komad Mizzi wieged fin-negattiv kemm ghalih kif ukoll ghall-familja tieghu. Lil Brian Torma jafu bhala Service Provider, hadem mieghu kemm ilu fil-Gvern, u tahom hafna pariri fuq suggetti varji. Komad Mizzi zviluppa relazzjoni mieghu ma tul iZ-zmien u ha wkoll servizzi minghandu ghal financial planning tieghu ukoll. ( Mistoqsi jekk fost dan il-financial planning tieghu iffurmax xi kumpanija tramite s-servizzi ta' Brian Torma jew id-ditta tieghu Komad Mizzi wiegeb li ma ddiljajx fuq din il-kwistjoni ma' Brian Tonna direttament, iZda tramite d-ditt tieghu u 1-impjegati tieghu. Komad Mizzi jghid li jiena prattikament kont issetjajt a family trust and an underlying company we had acquired in 2015 which was settled into the trust. Izid hekk : - 496 Magistrat Inkwerenti: mela spjega daqs xejn 1-istruttura li inti ghamilt f'hiex kienet tikkonsisti u x'pariri inghatajt u ghaliex inghatajt dak il-parir naturalment? Conrad Mizzi: jiena ovvjament minn naha tieghl kont poggejt flimkien ma' I-advisers taghna x'options kien hemm ta' family planning, family estate planning, halli ma tinftihemx mod iehor. Magistrat Inkwerenti: nassigurak li korrettament fhimtek, kompli. Conrad Mizzi: from my perspective, jiena 1-mara tieghi tghix in-naha 1-ohra tad-clinja, tghlx fie-Cina, jiena nghix post iehor, ghexna 1-Ingilterra, ghandna dar barra minn Malta, il-karriera tieghl hija an international carrier ha nkun onest mieghek jigifieri I might do other things after Politics as well u hassejna li xtaqna struttura which reflects our needs, u poggejt bil-qieghda with an exhibitee and they had suggested li a trust would be the best way to protect biex nghid hekk your assets u investments over time, li it can last a life time u ssetjajna trust in New Zealand. Magistrat Inkwerenti: meta kien li qed tghld dan? Conrad Mizzi: this was I believe in 2015. Magistrat Inkwerenti: 2015? Conrad Mizzi: yes, 2015 yes correct. As part of that structure tawni 1-parir li kellna b:Zonn an underlining company which assets can be held within that company u prattikament li gara huwa li I acquired in 2015 a shell company from the Service provider u din is-shell company imbaghad kienet ma' 1-ewwel within a few days settled into the trust jigifi.eri ma baqghetx tieghl. S Mistoqsi jekk dan 1-ezercizzju bdiex jaghmlu fl-2015, Komad Mizzi xehed li kien bdieh fl-2015. Mistoqsi jekk kienx tkellem ma' Nexia BT dwar dan issuggett fl-2015, Komad Mizzi ikkonferma li kellimhom fl-2015. Mistoqsi jekk hux qabel, huwa rega rrepeta li kellimhom fl-2015, ghalkemm ma kienx cert fir-rigward tax-xahar meta kien. 497 Mistoqsi jekk I-argument b'relazzjoni mal-family estate planning li jiehu ddirezzjoni ta' twaqqif ta' Trust kienx gie 1-ewwel, huwa qal il-family trust kienet giet 1-ewwel. Mistoqsi jekk ma Nexia BT kienx tkellem maghhom fuq family trust, Konrad Mizzi wiegeb li hekk kien. Fl-2015 huwa kien diga jokkupa kariga ministerjali u f' dak 1-istadju huwa ma kellux negozju jew attivita kummercjali ghaddejja. ( _) Fl-2015 huwa flimkien ma irnpjegat ta' Nexia BT qaghdu bilqeghda tkelmu fuq estate planning u qalulu li 1-ahjar ghazla kienet li jaglimel Trust u hu minn naha tieghu tahom direzzjoni. Il-parir li jwaqqaf Trust kienet giet mogli.tija lilu minn Nexia BT, inklu:Z il-gurisdizzjonijiet fejn setgli.a jiftah dik 1istruttura. Huwa kien jidhirlu li kien tkellem ma Karl Cini. Meta tkellem ma Karl Cini huwa qallu x'kien jixtieq. Lilu qallu lit-Trust fin-New Zealand kienet gurisdizzjoni komuni u li kienu firmatarji ta' konvenzjoni u affarijiet hekk. Mistoqsi jekk kienx hemm xi raguni gli.aliex ma ghazilx li jaglimel Trust £'Malta, Konrad Mizzi qal li ghalkemm ma tantx hawn hafna kumpaniji li jaglimluhom, dawk il-kumpaniji li jaghmluhom kien kollha qed jahdem maghhom regolari mill-aspett ta' Gvern. Izda altru minn hekk jiena obviously gnandi an international family ukoll u xi naga li kienet maqbula ovvjament ma' l- 498 p;, ·: . • V" v'' ·Z'.; ~ ~l ..... t.I r:J mara tieghi ukoll. Eventwahnent ghazlu Ii jimxu mal-parir Ii tahom Karl Cini u ghamlu Trust fi New Zealand jisimha "Rotorua". Mistoqsi allura apparti t-Trust fin-New Zealand, x'kienet 1-istorja talkumpanija Hearnville Inc., Konrad Mizzi jghid hekk : - ( j Conrad Mizzi: Herveling (sic! Hearnville Inc) hija kumpanija, essentially jiena kont inghatajt il-parir again same thing from Nexia li within the trust ghandek bzonn an underlying company biex izomm fiha 1-assi u 1-intenzjoni taghna kienet ovvjament li kien ser ikollna 1-investimenti tieghi futuri fiha din il-kumpanija, kif ukoll kelli proprjeta Londra li tigi rnikrija li kienet ser tidhol fiha ukoll. Jaf Ii biex twaqfu 1-kumpanija u t-Trust kien hemm diversi kumpaniji involuti u Ii huwa kien iffirma t-Trust documents. Conrad Mizzi: u I-acquisition of the company in the first instance biss, ha nispjegalek ghal fejn, ghax inti once li taghmel trust, inti jkun hemrn appointed trustees, rninn dak il-mument 'il quddiem inti ma tmexxi xejn aktar inti jigifieri everything is in the hand of the trustees, il-kumpanija iffirmajt biss meta inxtrat ilkumpanija. Magistrat Inkwerenti: issa jekk tippermettieli, meta qed tirreferi ghal kurnpanija issa ghal liema kumpanija qed tirreferi? Conrad Mizzi: il-kumpanija hija Herveling (sic! Heamville Inc) li hija rregistrata in Panama. Magistrat Inkwerenti: li dik hija registered in Panama. Mela din il-kumpanija li giet registered in Panama again min tak I-advice biex tigi set up in Panama? Conrad Mizzi: Nexia suggested it to me so kienet shelf company li kienet ghandhom diga', my understanding li s-Service Providers ikollliom a number of shelf companies, li gara kienet li. Magistrat Inkwerenti: skuzani kienet ghandhom diga', ghand Nexia? 499 Conrad Mizzi: yes. Magistrat Inkwerenti: jew inkella ghand xi? Conrad Mizzi: ghand Nexia. Magistrat Inkwerenti: ghand Nexia jigifieri sa fejn taf inti. Conrad Mizzi: I am not even sure, lanqas jiena cert rnija fil-rnija. Magistrat Inkwerenti: ghal hekk qed nghidlek, jigifieri sa fejn taf inti? Conrad Mizzi: ehe sa fejn naf jiena. Magistrat Inkwerenti: pero inti taf zgur li through Nexia li inti gharnilt dan il? Conrad Mizzi: correct. Magistrat Inkwerenti: issa and it was on Nexia's advice li inti qed nifhem mort ghal din il-kumpanija li ghidtli li jisimha ... ? Conrad Mizzi: Yes. Magistrat Inkwerenti: u allura inti hemm hekk id-dokumenti li ffirmajt fir-rigward ta' din il-kumpanija kienu, ta' 1-kumpanija issa rnhux ta' t-trust? Ta' 1-kumpanija inti ffirmajthom id-dokumenti jew inkella hadd iehor? Conrad Mizzi: my understanding was li jiena ftit li xejn iffirmajt kumpaniji, probabbilment u I need to verify probabbilment meta saret I-acquisition 1-ewwel darba. Magistrat Inkwerenti: alright. Conrad Mizzi: ghax ovvjament meta saret I-acquisition 1-ewwel giet transfered fuq isrni imbaghad min hernm hekk after a few days it was settled into the trust jigifi.eri jiena kull ma i:arnrnejt I-ownership tagliha for a few days or a few weeks, after which it was settled into the trust u giet proprjeta' ta' t-trust. Magistrat Inkwerenti: imbaghad allura qed nifhem illi il-hsieb kien illi I-assets illi inti gnandek Malta, barra, where ever. Conrad Mizzi: u li jkollok throughout your life. Magistrat Inkwerenti: ikunu imbaghad eventwalment gestiti, managed rninn din ilkumpanija jew rnit-trust? the over all ... management rnit-trust ghax it-trustees hurna Conrad Mizzi: responsabbli ta' kollox. Magistrat Inkwerenti: ta' kollox? 500 Conrad Mizzi: il-kumpanija hija simply a vehicle within the trust jigifieri ttrustees are responsable for everything. Magistrat Inkwerenti: issa din il-kumpanija jew din it-trust jigifieri kemm irRotoruwa ghidtli hux hekk? Conrad Mizzi: ehe u Bernville. Magistrat Inkwerenti: u Bernville. Dawn il-kumpaniji qatt kellhom xi kont bankarju ma' 1-Pilatus bank Malta jew barra? Conrad Mizzi: it-trust u 1-kurnpanija qatt ma kellhom kont bankarju la ma' Pilatus la Malta u lanqas barra u lanqas ma 1-ebda bank iehor jigifieri jekk induru ddinja mhux ser insibu imkien li hemrn kont miftuh jew kien hemrn qatt kont miftuh fuq din il-kurnpanija u t-trust. Magistrat Inkwerenti: qatt kien hemm transazzjonijiet finanzjarji li jaffettwaw ilBemville jew inkella what ever jigifieri mhux qed nillimitak ghal Pilatus issa? Conrad Mizzi: none what so ever u to validate for this obviously jiena qabbadt an independent audit li kien il-Crohoret in New Zealand li gharnlu audit ta' 1-grupp kollu, kemrn ta' t-trust u kemm ta' 1-kumpanija li vverifikaw u ovvjament hargu 1-opinjoni based on all the information, kell.hom sufficient information biex jiccertifikaw I-audited statements u ppubblikajthom ukoll. Magistrat Inkwerenti: jigifieri anke biex inkunu earl, jigifieri anke ma' banek ohra oltre mill-Pilatus, la 1-Bemville u lanqas ir-Rotoruwa ma kellhorn kont? Conrad Mizzi: correct. Magistrat Inkwerenti: issa gie ukoll f'xi wiehed minnhom rninn dawn ir-rapporti li kien hernrn illi, inti semmejtli it-2015 bhala d-data ta' meta bdejt taghmel din is-set up? Conrad Mizzi: yes. Mistoqsi dwar il-fatt li kien hemm rapport iehor Ii jghid li dak Ii spjega filfatt sar ferm qabel, Konrad Mizzi jghld Ii kienet Daphne Caruana Galizia Ii dejjem sostniet Ii ftit wara 1-elezzjoni huma kienu hadu over dawn ilkumpaniji, iZda huwa tenna Ii : 501 IL '. • • .. ~; ..) UGJvVj~ jiena minn naha tiegli.i the first time which this company was acquired in terms of hadt overship tagli.ha, din is-shelf company kienet proptju fit-2015. It is verifyable by documentation and all which has been published u kienet ukoll. Mistoqsi mid-Deputat Kummissarju Silvio Valletta jekk huwa fil-kariga tieghu ta' Ministru kellux xi negozju mal-Azerbajgan, Konrad Mizzi stqarr li huwa sar Ministru f'Marzu tal-2013 u: Conrad Mizzi: yes, le il-kumpanija Hemville u ir-Rotoruwa trust qatt ma kelllia transactions jigifieri ma' hadd u wisq aktar qatt ma kelllia transactions ma' nies mill-Azerbajgan jew anki rilatati rnill-Azerbajgan halli nkunu very specifically, very specifici jigifieri I-answer to the question is an outright no, kien hernm rnistoqsija fuq jekk iltqajtx ma' 1-Farnilja Alyev. ( J __, Magistrat Inkwerenti: mela dika fir-rigward, semmejtli fir-rigward ta' Rotoruwa u Hemville, issa inti personali Conrad Mizzi? Conrad Mizzi: le. Magistrat Inkwerenti: jigifieri inti personali ma kellekx deals jew negozju ma' xi kumpanija jew persuna f' Azerbajgan jew mill-Azerbajgan? Conrad Mizzi: le, le q att ma kelli. Magistrat Inkwerenti: lanqas kellek transferirnenti ta' flus inti personali jew? Conrad Mizzi: far from it. (_) Magistrat Inkwerenti: jew persuna jew entitajiet jew kumpaniji rnill-Azerbajgan? Conrad Mizzi: la rnill-Azerbajgan u lanqas rilatati ma' 1-Azerbajgan. Fir-rigward tas-sitwazzjoni tieghu bhala Ministru ghall-Energija, Konrad Mizzi jghid hekk : Conrad Mizzi: vis a vie ir-relationship taghna bhala Gvem b'mod partikolari fl-Energy Sector kien hernrn zewg dimensjonijiet ta' relations ma' 1-Azerbajgan, Sokar trading registered in Geneva kienet parti mill-konsorzju ta' I-electro gass li rebhet it- 502 t t , • I • • V;.;J JUJ tender ta' I-power station. Dan it-tender intrebah kien hemm 18 bids ghal dan ittender, intrebah rnill-kumpanija with the best price essentially, ... technology, ma kienux wahedhom kienu ukoll, kien hemm diversi kumpaniji Maltin u ohrajn barranin fosthom is-Siemens fil-konsorzju, huma they have 33 % of that company u !European commission ukoll gharnlet review ta' I-process intern vis a vie state aid u anki ta' procurements u kkonfermat li I-procurement sar in a fair and transparent manner jigifieri on that line obviously ser ikolli from time to time meetings with Sokar or Sokar trading bhala laqghat ta' kortesija u anki laqghat tekniCi ukoll. That is number one. On a political level, kien hemm obviously visits to Azerbajgan, wahda minnhom fil-fatt mama ma' I-Prim Ministru fejn kien hemm meeting ukoll ma' !President, ii-meeting ma' I-President kien irrapurtat fil-media u hemm ir-ritratti tieghu fejn attendejt jiena ukoll u dik kienet 1-unika inkontru li jiena qatt kelli with a member of the Alyev Family biex nghid hekk in a meeting which is documented u that was it essentially. F'danil-meetingjienanahseb lanqas tkellimtfil-fatt. You know I was simply accumpanying the Prime Minister to this meeting. Magistrat Inkwerenti: jigifieri inti minn naha tieghek qatt ma rcevejt xi flus minn naha ta' dawn il-persuni? Conrad Mizzi: le qatt. Magistrat Inkwerenti: Alyev jew xi persuna ohra mill-Azerbajgan, qed inkun wiesgha u generali apposta biex 1-affarijiet ikunu earl? Conrad Mizzi: yes ha nkun kategoriku, jiena qatt ma rcevejt, la jiena u la 1Familja tieghi qatt ma rceviet flus minghand xi hadd mill-Azerbajgan jew relatat ma' 1-Azerbajgan so ... Magistrat Inkwerenti: fil-fatt kontha nistaqsik ukoll fir-rigward ta' s-Sinjura sa fejn taf inti, jekk is-Sinjura tieghek qattx kellha hi personali jew xi interess f'xi negozju illi kien jolqot 1-Azerbajgan jew xi membru ta' 1-Familja Azera ta' 1-Alyev? Conrad Mizzi: qatt, qatt, qatt u Sai qatt ma kienet mieghi fl-ebda meetings li kelli flimkien ma' 1-Gvem. Assistent Kummissarju Silvio Valletta:l-ahhar mistoqsija Sur Magistrat. Magistrat Inkwerenti: of course. Assistent Kummissarju Silvio Valletta:nghid sew li s-Sokar, I-agreement li sar dak gie mitfuh fuq il-mejda ta' 1-kamra fil-Parlament? Ippubblikajtuhom? Il-Gvem ippubblikahom dawn jigifieri? 503 Conrad Mizzi: alina 1-kuntratti ta' I-Electro gas gew sottomessi ghar review ta' 1-Kummissjoni Ewropeja u 1-kuntratti rilatati ma' I-Electro gas transaction kienu ppubblikati ukoll halli nkunu fair ukoll without the commercial considerations. AssistentKummissarju Silvio Valletta:mhux hekk. Conrad Mizzi: il-Kuntratti ta' I-Electro gas inghataw lil European Commission u kif ukoll lil National Audit office obviously mhux the ... version, the full version inghataw f' dan ir-rigward u kien hemm sa fejn naf jien ... ippubblikat ukoll. Mistoqsi fir-rigward tad-dokumenti meta dawn in-negozjati ghar-rigward ta' dan is-set up saru, jekk hux ferm kmieni fil-legislatura o meno, Konrad Mizzi qal hekk : Conrad Mizzi: fil-fatt I reinstate it u ghidtha publically kemm il-darba jigmeri the company was acquired u anki settled into the trust in 2015, 2013 qatt ma kelli u lanqas kelli 1-hsieb li nissettja trust ... jigifieri it wasn't in my thinking at the time jigifieri far from it jigifieri it is a state of fact. Obviously and I can get the documents to substantiate that. Magistrat Inkwerenti: ehe in the mean time, inti semmejtli li la t-trust u lanqas ilkumpanija hawn il-Hemville ma kellhom bank account pero deher ukoll illi kien hemm xi tentattiv biex jigi ottjenut xi bank account dan minn x'imkien, din x'inhi din 1-istorja? Conrad Mizzi: is-service provider kellu I-mandates Ii jaghmel enquires fuq bank accounts, to set the bank accounts for the trust and for the underlined company, saru nurnru ta' enquires ma' different banks pero minn naha tieghi qatt ma ffirmajt ilbank opening forms u qatt ma tajt go ahead open the accounts u fil-fatt no bank opening forms were actually signed jigifieri kontijiet qatt ma infethu. Magistrat Inkwerenti: jigifieri sa hemm hekk illi waslu dawn jigifieri Ii din ilkumpanija, kienet fuq il-kumpanija jew fuq it-trust? Conrad Mizzi: it-tnejn Ii huma. Magistrat Inkwerenti: fuq it-tnejn Ii hurna illi jkollhom bank account kien hemm ilproposal? 504 ( "j f ·~ . • .l . u ..,JJU~ Conrad Mizzi: yes, kien hemm I-enquires of course yes pero anka flengagement ghandek li huma ma kellhomx per ezempju power of attorney to open the accounts or to sign. Magistrat Inkwerenti: ghax din li kont ha nistaqsi, jiena fil-bidu staqsejtek jekk kemm il-darba inti dawn id-dokumenti ffirmajthomx inti, inti personali jew inkella qabbadtx lil xi hadd iehor? Conrad Mizzi: jiena prattikament qatt ma ffirmajt, in-Nexia kellhom obviously certu rights li jaghmlu I-opening ta' t-trust u jiehdu hsieb iddokumentation. Magistrat Inkwerenti: ghal hekk qed nistaqsik ghax normalment ikollhom certu? Conrad Mizzi: pero ma kellhomx il-rnandat to open bank accounts jigilieri kienet restricted jigilieri to making enquiries u sa hernrn waqfu fi.1-fatt. Magistrat Inkwerenti: u eventwalment imbaghad ma kienx hemm bank accounts illi gew rniftuha la ma' 1-Pilatus u lanqas ma hadd? Conrad Mizzi: ukoll, hija likwidata. imkien fid-dinja u 1-kurnpanija Hemville issa giet likwidata Magistrat Inkwerenti: u meta beda I-liquidation process? Conrad Mizzi: in January, there is the documentation As well I believe on the 21 st or on the 22nd of January. Magistrat Inkwerenti: li beda I-process jew li giet liquidated? Conrad Mizzi: iltaqa' s-shareholders meeting jghidulu ... ovvjament iddiretturi u ddikjarawha liquidated imbaghad tmur il-cornpany registry imbaghad hemm il-process sa kemm kollox jigi published. Magistrat Inkwerenti: pero dan qed nifhem illi at the end of it inti hadt id-decizjoni li tigi likwidata din? Conrad Mizzi: jiena kont gharniltha cara pubblikarnent li filwaqt li ma sar xejn illegali, filwaqt li gharniltha with good intentions, politically the whole thing was, I shouldn't have done it, from a political point of view, not from a legal point of view, ha nkun onest rnieghek, from a Professional point of view and everything else, jigifieri my intention was ... iddikjarajtha £id-declaration of assets ukoll jigifieri 1-Prim Ministru kien jaf li kien hemrn a trust and an underlining company u kont spjegajtlu r-ragunijiet qabel ma harget fil-media u qabel ma gara xejn rninn dan pero x'hin rajt the public segment towards it ghidt jiena I have been delivering, I have been working 505 day and night to make a change for the country and I don't want to leave, ma rrid inhalli xejn li jista' jimmina 1-kredibilita' futura taghna, la tieghl u lanqas ta' 1-Gvem, gli.al daqs tant tlabt an independent audit, kif tlesta I-audit imbagli.ad ippubblikajt 1audit ukoll imbagli.ad iddeCidejt li at that point stajt nillikwida 1-kumpanija. Magistrat Inkwerenti: li li.a nitolbok ukoll li tipprezenta kopja ta' dan I-audit. Conrad Mizzi: sure of course. Kwantu gli.all-allegazzjonijiet li kienu qed isiru fuqu minn Daphne Caruana Galizia qal is-segwenti : - ( _,/ Conrad Mizzi: 1-istess persuna, il-blogger li.a nkun car, Mrs Caruana Galizia li gli.amlet dawn I-allegations foloz fil-konfront tieglii u ta' li.add ieli.or ukoll, kienet gli.amlet allegazzjonijiet foloz ukoll fuq il-familja tiegli.i, kienet qalet li jiena prattikament gli.andi relazzjoni ma' xi li.add fl-ufficcju tieglii, obviously it-tfal tieglii huma zgli.ar pero xorta wahda jidhlu fuq il-Bing u jagli.mlu s-searches tagli.hom u every thing else u jistaqsuk fuqhom so it did create a lot of unnecessary family stress, jiena, we coped with that, kont gli.arnilt libell, kif kont gli.amilt libelli fuq 1-affarijiet 1oli.ra ukoll pero obviously I am a politician, I feel that I should be subjected to scrutiny pero imbagli.ad meta tidli.ol on personal lifes inhoss li it was grossly unfair and it created a lot of stress kemm gli.alija, kemm gli.al mama, kemm gli.al Sai, ghat tfal and it was unfair vis a vie towards us as a family as well and obviously I did want to raise that matter I really welcome this inquest taf kif gli.ax it is a fact based inquest which shed light on the truth which is what we are after. ( _) It-tieni xiehda ta' Konrad Mizzi Ix-xhud : Iva. Hawnhekk ghandi ittra li kont iffirmajt jiena lil MF Legal and Co, jigifieri nahseb lil Mossack Fonseca essentially fejn iddikjarajt li qed naqbel li huma jkunu registered agents ghall-kumpanija Heamville u tajthom ukoll indemnety lilhom jigifieri indemnification u dik kienet datata sixteenth (16th) June two thousand and fifteen (2015). Ovvjament jien ma bghatthiex lilhom, ikun tahieli Nexia, inkun iffirmajtha u ghaddejtha lil Nexia. 506 Il-Qorti: All right. U hawnhek.k dak id-dokument qieghed jigi immarkat bhala Dokurnent ... Ix-xhud : Hawnhekk ghandi declaration minghand 1-ATC administrators li essentially huma, x'jghidulha 1-kelma dak? il-fiduciaries, they hold the company on behalf of the beneficial owner fejn qed jiddikjaraw li jiena I undertook the ownership of the company ta' Heamville Inc. u iffirmata mit-tlett attorney u zewg nassumi zewg diretturi taghhom, issa, u din hija iddatata second (2nd) July twenty fifteen (2015), pero tajjeb li nigbidlek daqsxejn 1attenzjoni li f' din 1-ittra hemm zewg dati riferuti, nahseb bi zball, wahda second (2nd) July twenty fifteen (2015), u 1-ohra at the bottom second (2nd) of June twenty fifteen (2015). It's inconsequential per se ghax ma taghrnilx differenza pero jien qed nassumi it is the second (2nd) of July. Il-Qorti: All right. U dik 1-ittra minn min hija maghmula? Ix-xhud: Dik 1-ittra hija minn ATC administrators jigifieri n-nominee companies tal-Mossack Fonseca li jzornmu x-shares on your behalf. U jiena tinsiex, jiena 1-kumpanija hadt over in twenty fifteen (2015). And I kept it only for a few weeks, we acquired it biex nissetiljawha go trust. Jigifieri dik kienet 1ewwel step fejn we took over. Il-Qorti : Dokurnent immarkat KM2. Ix-xhud : Dan ma tlabtulix per se pero kien ghandi allura I might as well intihielkom ukoll din 1-ittra. Din ittra li kont tlabt jiena meta kelli hafna media questions fuq !-issue kont tlabt lill-ATC Administrators ituni declaration ta' meta hadt over il-kurnpanija jiena u ghal kemm zmien zammejtha. U hawnhekk huma qed jghidu li essentially we took over on the second (2nd) June nikkwotaw minn dak id-dokument u Ii zarnrnew il-kurnpanija on my behelf up to the twenty-first (21st) of July twenty fifteen (2015). Il-Qorti : Dak id-dokurnent KM:3. Ix-xhud : Din 1-istess Mr Magistrate, ma tlabthilix per se inti pero Ii kont tlabtha u kont, this is simply a declaration in February twenty sixteen (2016) Ii 1kumpanija Hearnville Inc. qatt ma trejdjat mid-diretturi u qatt ma kellha bank accounts in its name. Later on to be confirmed by the audit imma la qieghda ghandi I might as well intihielkom ukoll. Qorti : Dokurnent KM4. Supt. Abdilla: Dawn ircevejthom in that format? Jigifieri tipo scan email jew ghandek il- - I 507 Ix-xhud : Ikun ghaddieli kopja taghhom Karl Cini. Jien komunikazzjonijiet rnal-Mossack kwazi qatt ma kelli direttament. The only interface Ii kelli, halli nkun preciz, kien meta wara Ii nqala' kollox ridt issir audit u hemrnhekk cernpil t lit-trustees u insistejt Ii jaghmlu audit kemm jista' jkun malajr. Obviously at the time kien hemm hafna issues min-naha tal-Mossack, allura to get through to them it was very very difficult. Pero. Qorti : Pero, jigifieri 1-interrnedjarju bejnek u bejn Mossack Fonseca kien Karl Cini, Ix-xhud : Correct. Qorti : Jew Brian Tanna, min kien? Ix-xhud: Qorti : Karl Cini. (_/ Karl Cini. Ix-xhud: Karl Cini, in all fairness, yes, yes. Gieli semmejtlu xi haga lil Brian, ha nghidlek kollox, pero Karl Cini was handling, Qorti : Li kien jiehu hsieb 1-affarijiet day-to-day, the day-to-day organization of it. Yes. Subsequently hawnhekk ghandi I-minutes tal-board of directors Ix-xhud : ta' Heamville Inc. tat-twenty-first (21st) of July twenty fifteen (2015) fejn qed jaqblu d-diretturi li jigi transferred ix-shares mill-ATC Administrators ghal gottrust il-gdida Ii kienet se tigi krejata. Jigifieri I think this helps as well, tispjega the flow. Qorti : Dokurnent KMS. Ix-xhud : Subsequently, the day after, 22nd of July kien hemm id-declaration of trust ta' Heamville Inc. fejn Heam ville Inc. giet parti rnir-Roturua Trust. Ilkumpanija Orian New Zeland Limited kienet tagixxi bhala t-trustees essentially. U hawnhekk I can submit the declaration of trust u fuq wara hernm ukoll ixshare certificate fejn Heamville Inc. giet proprjeta ma baqax proprjeta ta' ATC Administrators imrna ghadda to Orion Trust as trustee of Roturua Trust. Qorti : Dokurnent KM6. Ix-xhud : Qorti: Ix-xhud: Is-share certificate qieghed - Qieghed stapled. Ma nafx triduhx two separate documents jew le; it's up to you. Qorti: Issa niehdu hsieb. Mela declaration of trust. Ix-share certificate ha nhallih separat, ahjar ilrnn separat. 508 Supt. Abdilla : Jew hallih hekk. Qorti : Dokument KM6. Ix-xhud : The next document is the middle, jigifieri I-audit. L-audit huwa ta' trust u I-consolidated statements jigifieri tinkludi 1-Heamville Inc. ukoll, iffirmata 1-ewwel mid-diretturi, imbaghad ic-certifikat ghamilt il- ... in New Zealand li huma kienu I-auditors fejn qed jikkonfermaw li 1-kumpanija u t-trust ma trejdjawx, ma kellhomx bank accounts essentially, u Ii kienet fuq family trust Ii kienet irregistrata ... Qorti : Jigifieri I-audit, biex inkun qed nifhem sewwa, I-audit sar minn audit firm fi New Zealand, ( Ix-xhud : Qorti : illi gharnlu I-audit kemm tat-trust, Ix-xhud : Iva. Qorti : Kif ukoll tal-kumpanija, ta' Heamville. Ix-xhud: trust. Qorti : Parti mit-trust. Ix-xhud : Qorti: Iva. Huma gharnlu consolidated, ghax il-kumpanija saret parti mit- Parti mit-trust. Dokument KM7. Ix-xhud : The last document huma, again, ghaddihuli Nexia, huwa ddissolution through the Panama courts, hawn bl-Ispanjol imma mbaghad hawn verzjoni bl-Ingliz gewwa ukoll. Qorti: Ah jar, ghax 1-Ispanjol tieghi daqsxejn, Ix-xhud : Imma bl-Ingliz hawnhekk hemm minutes of meeting of shareholders of Heamville Inc. fejn qed jghid li hemm meeting tax-shareholders was held on the 21st of January at 11.45 u qed jaqblu d-diretturi li it is completely dissolved. Imbaghad fuq wara hemm is-certification tar-registru tal-company register li kien, li qed jghid li dan id-dokument gie prezentat in February, imbaghad kien officially dissolved, kienet officially published in April. Fil-fatt ghalhekk nahseb illi ... ikkwotat illi gie dissolved in April u mhux qabel ghaliex obviously kienet published, id-date of publication, allura huma fl.okQorti: Flak raw id-data ta' meta kienet giet dissolved, raw meta kienet giet published id-dissolution. Dak id-dokument huwa KM8. 509 v :._, \.I. '-', .l.- 'v' ' [, • ~ j, Ix-xhud: The English version is a bit further down. Ix-xiehda ta' I ohn Dalli John Dalli xehed 1-ewwel darba nhar it-22 t' April 2017. Mistoqsi dwar jekk ghandux jew kellux relazzjoni kummercjali jew xi kontijiet bankarji mal- ( Bank Pilatus hawn Malta jew barra minn Malta John Dalli jikkonferma Ii huwa kellu kont kurrenti, u kien iddepozita fih elf euro u fil-fatt qatt ma saru transazzjonijiet fih tant Ii kiluhomli dawn il-one thousand euros bank charges jigifieri u l-kont inghalaq issa zmien ilu. Id-data preciZa meta fetah dan il-kont ma kienx jiftakarha pero zgur Ii ma kienx Ministru u ma kellu 1-ebda funzjoni pubblika. Dan il-kont kien inghalaq xi tlett snin ilu. Huwa stqarr Ii dan kien johrog mill-istatements talBank Pilatus u hu ma kellux problema Ii 1-inkjesta tkun tista tivverifika dan. John Dalli sahaq Ii huwa ma kienx konsulent tal-Prirn Ministru izda Ii I-Prim Ministru, fuq talba tal-Ministru tas-Sahha kien talbu biex jaghmel studju kif jista' jigi riorganizzat 1-isptar Mater Dei - haga tal-poplu kollu u ta ' l-ebda partit 510 ( l 0. • 1 I ~· # -· ~ • I u :_•JJ..i..i politiku - u huwa accetta dak 1-inkarigu u ghamel rapport li spiccah fit-2013. Minn dak in-nhar lil hawn qatt ma kellu relazzjoni ohra mal-Gvern. John Dalli jirreferi ghal Daphne Caruana Galizia bhala terrorista u jghid : Irrid ngliid ukoll Sur Magistrat, u gibtha hawn ukoll il-cutting. F'Mejju, ta' 1-2016 1-istess terrorista gli.ax jiena hekk insejhilha lil din tajjeb, kienet qalet Ii din il-kumpanija Egrant kienet tieghi tajjeb, ghandha gut feeling qalet gli.al kemm ismi ma jidhirx fil-Panama papers, min jaf kemm tpecpcet din biex tipprova ssib ismi tajjeb, imma din tieghi kienet din skont hi. gli.andha dan id-dokument tagli.ha imbaghad tibda' tipprova tikkonnettja, skuzi ftit, ma' din ta' I-Bahamas ghax jiena kont mort u salt gideb illi kienu qed ixerdu dak iz-zmien, tajjeb, imma din tigdeb fuq kuThadd, li jfettilha tiktbu din, tajjeb, u dan huwa kaz, fil-fatt irrid ngliidlek ukoll illi jiena sitt xhur ilu ghamilt rikors lil Pulizija, applikazzjoni 1il Pulizija ghal haressment gli.ax issa xebbatni dawn is-snin kollha tigdeb kontrija kontinwament u tivvinta kull haga u f'sitt xhur ghandhom ma ttiehdu 1-ebda passi kontriha din, tajjeb u 1-Pulizija jghiduli li qed i.Zommuhom xi hadd mill-Attorney General u jiena nixtieq inkun naf min qed jipprotegiha mill-Attorney General lil din, tajjeb, jiena naf min ghandu influwenza kbira mill-Attorney General biex inkun qed nghid kollox. Issa interessanti wkoll tkun taf gli.ax dawn huma kollha affarijiet marbutin wahda ma' ohra tajjeb illi f'Mejju, ta' 1-2016 u huwa meta 1-Kummissjoni Ewropeja nehliiet 1-immunita' lil Giovanni Kesler, il-bniedem Ii ghamel ir-rapport fuqi biex ikun jista' jigi interrogat mill-Pulizija wara Ii 1-Pulizija kienu ilhom tlett snin jiggieldu ma' 1-Kummissjoni biex jilliftjawlu 1-immunita' u dan dejjem insista li le, ma jridx joqghod gli.al interrogazzjoni ta' 1-Pulizija tant huma onesti u sinciera dawn. f' April illiftjawlu 1-immunita' u din hija konfoffa wahda ma' Giovanni Kesler biex lili tavvelini f' dan il-pajjiz u anka barra mill-pajjiz gli.al hekk ngliidilha terrorista lil din il-bniedma jien u tui::a kollox, dina qed isemmi hemm hekk Ii jiena ridt naghmel xi trust il-Bahamas Ii hija gidba kompletament tajjeb ta' nies mixtrija minnhom dawn, dawn kollha nies mixtrija minnhom li jiena ghandi dokumentazzjoni ukoll kif biddlu d- 511 diskors taghhom ok rninn ±mien ghal iehor. Jigifieri dan qed nghidulek kollu dan biex inti jkollok back ground ta' din il-mara illi milli jidher donnu issa kif titkellem hi tinfetah il-Qorti u ttella' n-nies il-Qorti, ma nistax nifhem kif din qed tiddeterrnina issa, tajjeb, min jittella' 1-Qorti jew le. Jiena vera kelli, kont ftaht kif ghedtlek kont il-Pilatus Bank tajjeb, it was a normal current account gdid, ridt nara daqs xejn kif joperaw dawna jiena u qatt ma operajtu fir-realta'. Minbarra dak id-depozitu t'elf euro John Dalli ma kien ghamel ebda depozitu jew transazzjonijiet ohra. Huwa jiftakar li darba kien attenda business lunch mad-dirigenti tal-Bank Pilatus altrimenti dejjem il-Bank Pilatus iltaqa' maglihom. Ma kienx jaf min kien il-persuna li ltaqghet mieghu mill-Bank Pilatus ghalkemm jidhirlu li kien jismu Madi. John Dalli jichad li kien involut f'xi kumpanija jew f'xi negozju li ghandhom xi kontijiet ma' dan il-Pilatus bank la Malta u barra. John Dalli insista li kien qieghed isir uzu minn dokumenti misruqa u talab li jittiehdu passi:kontra min qed juza dawn id-dokumenti rnisruqa, din anka dan, jiena sa fejn naf jien kont ghaddejt ligijiet jien fil-Parlarnent Sur Magistrat, fejn ghidt illi I-bank u I-banking transactions hurna kollha kunfidenzjali jigifieri dik illigi issa, Daphne Caruana Galizia ghandha 1-irnmunita li tista' tiksirha x'hin trid? Jiena ghandi kont il-bank bhala Cittadin ghandi kont il-bank, jiena ghandu jkun hernm xi hadd, hu min hu li joqghod jghid jiena x'kontijiet ghandi I-bank? 512 (' Xhieda tad-Dirigenti u impjegati tal-Bank Pilatus Ix-xhieda ta' Ali Sadr Hashemi Nejad S Ali Sadr Hasheminejad xehed fl-24 t' April 2017 u qal li huwa c-Chairman talBank Pilatus. Il-licenzja tal-Pilatus Bank giet moghtija f'Jannar jew Frar 2014. F'Mejju 2017 Pilatus Bank inghata licenzja jiftah branch f'Londra. Huwa 1- UBO ta' Pilatus Bank pk. Dan hu Bank li joffri personal banking u mhux retail banking u huwa mahsub li jigbed nies tal-flus (high net-worth individuals) biex ·jiggustifika li jkun hemm customer relationship manager maghhom. Hu stazzjonat Washington DC. Jigi Malta meta jkun hemm bzonn. Huwa jzomm 1-indipendenza tieghu mill-operat tal-Bank li huwa fdat lil management team professjonali. Biex tkun klijent tal-bank irid ikollok kont maghhom. Irid ikun hemm account opening form. Huwa ma ghandux involviment dirett fl-operat ta' kuljum tal-bank. Huwa jiCcerja I-Credit Committee. L-operat ta' kuljum huwa mmexxi mis-CEO, COO, Legal and Compliance Manager, Risk Manager, IT 513 manager etc. II-Bord tad-Diretturi huwa maghmuI minn tmienja minn nies. Uhud minnhom jiCcerjaw kumitati ohra bhaI Risk Committee jew Audit Committee. Ir-Relationship Managers imorru huma jiltaqghu maI-klijenti. Xi darba jew ohra jrid ikunhemm Iaqgha wiCc imb wiCc maI-klijent, ghalkemm mhux bil-fors meta jinfetah il-kont bankarju. L-istruzzjonijiet ghaI transazzjonijiet dejjem isiru bil-kitba. Hemm process \ 1 twil t' awtentikazzjoni qabeI ma tigi processata transazzjoni. Meta ma jkunx hemm il-firma originali jkun hemm call back fuq Iinja teiefonika indikata fuq I-account opening form, liema konversazzjoni u struzzjonijiet ikunu recorded. Dan isir biex jigi verifika tu accertat Ii I-ordni ghall-pagament tkun verament harget minn dak I-account holder. Egrant Inc, Tillgate Inc u Hearneville Inc qatt ma kienu klijenti taI-Bank Pilatus jew suggetti ta' transazzjonijiet mill-Bank Pilatus. II-Bank Pilatus ghandu AML policy dwar kif isir jaf min huma 1-UBO's. Ikunu jridu dokumenti li juru min huwa I-UBO. Biss jezistu xenarji fejn persuna tkun qed tidher Ii hi UBO izda fil-verita tkun qed tagixxi bhala nominee (jew prestanome) ghaI haddiehor. Hemmhekk il-Bank ma jkollux wisq kontroll. IZda jkun irid xorta jara min huma d-diretturi jew il-firmatarji u jkun irid dokumentazzjoni Ii turi dan. Irid ikollhom il-kopja tal-passaport taI-UBO u jrid ikoilhom ukoll I-ispecimen signature fuq I-account opening form. 514 ( j II-Bank ghandu safe fejn jinZammu I-flus kontanti (petty cash) fil-kamrin fejn hemm is-CCTV. 11-kamrin infetah b'card spetjali. Dan is-safe ghandu second authentication. Originarjament verament kien hemm cabinets jinghalqu biCcwievet fil-kcina li kienu jahZnu dokumenti fihom. Meta bnew il-board room, trasferew il-cabinets u I-old fax machine fiha. Qabel pero kien hemm cabinets mal-Bank kollu. Jista' jkun li xi ±mien kien hemm cabinet tal-metall fil-kcina; iZda dan il-cabinet qatt ma kien is-safe tal-Bank. II-Bank ma jahdimx b'hafna cash u ju±a I-petty cash fil-kaz li xi klijenti jkollhom bzonn xi ftit cash meta jkunu Malta ghal btala jew business. Altrimenti fil-kcina ma hemmx safe. Jista' jkun li xi hadd mill-haddiema irrefera ghal xi filin cabinet bhala safe. Izda ebda cabinet fil-kcina ma qatt gie u±at bhala safe. Huwa minnu li jzommu dokumenti bhal min huma 1-UBO's S separati minn dokumenti ohra "day to day staff (sic! stuff)" f'cabinet tal-azzar. Mhux kulhadd jista' jaqbad u jmur jiftah dan il-cabinet 1-anqas. L-account opening forms u dokumenti relatati ma jkunux miZmuma £is-safe fejn hemm il-flus. Ikunu pero mizmuma ma dokumenti ohraf'cabinets apposta. Dawk li jkunu PEP' s ikunu f' cabinets li jkollhom access ghalihom certi im pjega ti u jkunu miZmuma flocked cabinets. 515 :·. . • . •' •• c~ U """' ""',J ..LU Hemm diversi audits li jsiru perjodikament u li jinvoivu 1il Bank. KPMG jaghmiu I-external audit; PWC jaghmiu I-internal audit; Deioitte risk partner. KPMG ghamiulhom review dwar il-proceduri ta' kif isir I-on.boarding ta' PEP. II-Bank kien ghadda minn spezzjoni taI-FIAU dwar dan is-suggett fejn kienu sabu xi nuqqasijiet. Huwa kien taiab liI KPMG u liI Camilleri Preziosi sabiex jaghmiuiu review taI-proceduri interni. W ara kienu tawh zewg rapporti u kien ghadda wkoll ittra lill-FIAU. Dan kollu sehh minhabba nuqqas t'esperjenza taI-Uffitjaii li kienu intbaghtu jaghmiu I-ispezzjoni li ma kellhomx esperjenza fiI-private banking. II-Bank ghandu zewg PEP Maitin - John Dalli u Keith Schembri (personal accounts it-tnejn li huma). Izda hadd minn Joseph Muscat, Michelle Muscat Komad Mizzi, Sai Mizzi Liang ma ghandu kont jew approcjaw IiI Bank biex jifthu kont. Komad Mizzi "never stepped foot in the Bank". Kwantu ghaI Brian Torma jaf li dan ghandu account "Willerby", li pero gie maghluq. Lil Brian Torma jafu mhux biss sotjalment iZda jafu ghaI fil-bidu jiftakar li kellu konversazzjoni mieghu meta I-Bank kien qieghed jigi mwaqqaf - iZda qatt ma qabdu liiu ghax huwa qabbad liI KPMG, PWC u Deloitte. II-law firm taI-Bank hija Camilleri Preziosi. 516 (_) Ma jafx b'retention policy partikolari fir-rigward tad-dokumenti bankarji. Izda tenna Ii jekk persuna tiftah kont mal-Pilatus id-dokumenti taghha jibqghu hemm. Jekk ikun hemm bzorm jixtru storage facility. Ma ghandhomx Russian client base jew klijenti Russi fil-plural. Jista' jkun Ii kellhom xi klijent privat Russu. Ghandhom klijentela mill-Azerbajgan pero hadd minn dawn il-klijenti ma kellhom transazzjonijiet mal-kont ta' Keith Schembri sa minn meta infetah. Qatt ma kien hemm kont miftuh f'isem Tillgate Inc. Egrant Inc qatt ma kellha kont mal-Bank Pilatus jew xi relazzjoni ohra. Huwa sar jaf b' dak 1-isem meta hareg fil-medja. Brian Torma qatt ma kelmu jew ( avviCinah fuq Egrant Inc jew fuq il-UBO's taghha jew ghal Joseph Muscat . .;/ jew Michelle Muscat personalment. Il-Bank Pilatus qatt ma kellu dokumenti Ii ghandhom x'jaqsmu mal-Egrant Inc. jew declarations of trust skont kif imsemmi fl-artiklu. Brian Tanna kien avviCina lil Bank Pilatus biex jiftah il-Willerby account. Issa jekk Brian Torma iddikjara Ii huwa 1-UBO huwa kien mehtieg jipprezenta I- 517 passaport tieghu. Jista' jkun li Brian Torma jew Nexia jagixxu bhala nominees ghal terzi persuni. F' dak il-kaz ikunu jridu jiddikjaraw min ser ikun 1-UBO u jipprezentaw il-kopja tal-passaport tal-UBO. Jekk ma jsemmix li qed jagixxi bhala nominee, allura jigi meqjU.Z li kien huwa personali 1-UBO. Dan ma jeskludix li jsir handshake arrangement bejnu u bejn terz. II-Bank huwa suggett ghal diversi audits u inspections u ghalhekk dawk li ( / jaghmlu dawn 1-ezercizzji jkollhom access ghall-informazzjoni tal-Bank inkluz dwar UBO u PEP inklU.Z Maltin u I-client's list. Meta jaghmlu inspections dawn ma jmorrux jifthu I-cabinets jew il-kxaxen jew jaghmlu raid fid-dokumenti tal-Bank, sakemm ma jkunx hemm ordni ta' Qorti. Ikunu jistghu jitolbu u jaraw I-account opening forms, KYC documents, CV etc. Lil Joseph Muscat jafu xi ftit xhur wara li sar Prim Ministru "because we were in the licensing process and the license was granted and it was a good event for me to request to go and meet and introduce myself'. Kien ukoll stiednu ghat-tieg tieghu. Maseb li tkun okkazjoni eccellenti biex ipoggi isem Malta fuq ilmappa. Kien hemm hafna nies influwenti fin-negozju fosthom is-CEO talCoca Cola. 518 (_ -y Missieru kien Chairman ta' Bank fl-Iran, pero ma ghadux. Ftit ghandu kuntatt mieghu. Meta kienu ghadhom zghar ommu kienet hadet lilu u liz- zewgt hutu bniet lejn 1-Amerika. Ohtu hi Negarin Sadr u ghandha negozju tal-moda Negarin London. Jahseb Ii ghandha kumpanija Negarin London Limited. Verament Ii ohtu kienet hadet self mill-Bank Pilatus. Huwa kien ghamel investiment £'Pistachio farm £1-Amerika. Huwa ha interess f'Lamur Holdings Ii ghandha 1200 ettaru ta' art £'California li fihom hemm pistachio's ( u lewz ghal dawn 1-ahhar disa' snin. Dawn jipprodueu I-pistachio's u ghalhekk din hija intrapriZa. Hu issuggerixxa dan 1-investiment lil Negarin ukoll u qallha taghmel kuntatt mal-Bank Pilatus biex tiehu self minghajr pero ma jindahal hu. II-Bank ihallas direttament il-prezz lis-sid. II-loan gie approvat u ttiehed. Hija kienet xtrat interess fit-titolu ghal kumpanija Ii tipproduCi I-pistachio's. M' eskludiex Ii 1-ghagla msemmija £1-artiklu kienet dovuta ghall-fatt Ii Negarin thalli kollox ghall-ahhar. Apparti minn hekk sehhet tard bil-lejl minhabba Ii hemm differenza ta' disa' sieghat bejn Malta u California. Ma kienx involut £1-ipprocessar ta' dan il-loan, u ma jafx kemm dam zmien biex jigi pprocessat. Jaf Ii sselfet miljun u hames mitt elf Doll~ru Amerikan (US$1.5 million). Hu ma kienx parti mill-Credit Committee. Ma hemmx hin specifiku Ii fih self jista' jigi approvat u mahdum. Loan jista' jigi approvat f'nofs siegha - jiddependi mill-asset, collateral u kif ser thallas lura - dan 519 huwa parti mill-commercial banking risk. Sa fejn jaf hu din halset (il-prezz) f' daqqa (u mhux fi transazzjoni maqsuma fi tnejn). Ivverifika m'ohtu u din qaltlu li ma tafx mm hi Michelle Buttigieg. Assolutament mhux veru li ohtu halset lil Buttigieg jew li parti mill-loan li hadet marret biex tithallas dik il-mara skont kif imsemmi fl-artiklu jew x'imkien iehor : "never, with full confidence, never" ma kien hemm xi ( trasferiment iehor apparti dak lejn sid il-pistachio interest - altrimenti kien ikunjaf hu. II-Bank Pilatus ghandu bhala correspondent bank ghal Dollari Amerikani (US$) lil BOY u lil WGZ Bank li sar DZ Bank. Ebda transazzjoni f'US$ ma ssehh sakemm ma tghaddix mill-erba' Banek prinCiali Amerikani : Citibank, Bank of New York Mellon, JP Morgan Chase, HSBC. ( II-mod kif jinhadem il-loan jiddependi mit-tip ta' kuntratt li jsir mal-klijent. II-Bank Pilatus ma jaghtux loans ghal aktar minn hames snin halli jillimitaw ir-riskju ta' rati t'interessi li jkunu fissi jew baxxi. B'hekk wara 5 snin ikunu jistghu jaghtu loans b'kundizzjonijiet differenti. Jaghtu hafna loans fejn ilkapital jithallas fl-ahhar, iZda 1-klijent ihallas 1-imghax regolarment ezempju quarterly. Ma jridux li 1-klijent jigi b' dahru mal-hajt jew ifalli. II-collateral 520 ihalluh ghall-ahhar ghax huma ma jkunux iridu li joqghodu jintilfu fuq kif ser jirkupraw flushom mill-collateral ghax dan jigi jiswa hafna flus. II-Banek jaghmlu I-flus meta n-negozju tal-klijent jikber u mhux meta jfalli. F'parti mix-xiehda tieghu, gie mistoqsi jekk hax loan hu wkoll ghall-fini talakkwist ta sehemu mill-pistachio ranch, iZda din il-mistoqsija dar maghha u ( ma wiegibhiex b'mod car kif ghamel ghal mistoqsijiet ohra. Pero Ali Sadr jghid li hu ghandu 24.7% £1-interess ta' SMT (li semma' li kienet tmexxi l- Pistachio Ranch) u ohtu Negarin ghandha 12.375% u ghalhekk bejniethom ghandhom 38%. Certu Mohsen Torabi jzomm il-kumplament tal-ishma ghax ma bieghx kollox. Ohtu 1-ohra ghandha 12.375%. B'hekk 1-ahwa bejniethom ghandhom 49.5% minn dan 1-interess f'SMT. Dan peress li jekk 1-interess fil-kumpanija jaqbez il-50% 1-istruttura tal-kumpanija jkollu jinbidel u Mohsen Torabi ma riedx li dan isehh. II-Bank Pilatus ma ghandux klijent jismu Al Sahra FZCO; iZda hemm klijent jismu Sahra FZCO. Hemm ukoll Shams Al Sahra FZCO u t-tnejn li huma ghandhom UBO mill-Azerbajgan. Sahra FZCO hija tal-ahwa Aliyev u Shams Al Sahra FZCO hija tal-ahwa Heydarov. Ebda wahda minn dawn il- kumpaniji ma ghamlet talba lil Bank Pilatus sabiex isir il-pagament lil Egrant Inc. skont kif imsemmi £1-artiklu. Hu qatt ma ltaqa' ma dawn il-UBO's li 521 i L . . : : l: ,,\ ""' :~: ~ 1.) . ,; •) j~ huma pero jaf li huma PEP. Kien is-CEO Hamidreza Ghanbari li gabhom bhala klijenti tal-Bank Pilatus. II-Bank Pilatus qatt ma kellu jew irCieva bank account opening forms ghal Egrant Inc, Tillgate Inc jew Hearnville Inc. Hu qatt ma ra jew gie konsultat fuq share certificates tal-Egrant Inc. Ikkonsulta mal-impjegati tal-Bank (li huma madwar ghoxrin) u hadd minnhom ma ra jew gie konsultat dwar dawn is- (. share certificates tal-Egrant Inc. Qatt ma kien hemm pagamenti skont kif imsemmija fl-artiklu u kieku kien hemm ikunu jridu jidhru fl-accounts tal-Bank u fil-core banking system tieghu. Dawn 1-istruzzjonijiet ghat-transazzjonijiet ikunu jridu jigu mghoddija millBank Pilatus lill-US Correspondent Bank tieghu - per ezempju BOV jew DZ Bank, imbaghad dawn jigu registrati lil Banek Amerikani bhal JP Morgan Chase li wara jghaddihom lil per ezempju Citibank biex jigu mghoddija lil Bank £'Dubai u f' din 1-operazzjoni dejjem ikun hemm 1-istess SWIFT number rekordjat. Din hija maghrufa bhala U-turn transaction u I-US$ transactions iridu jghaddu minn dan il-process. 522 ( i :. J - ·" ') v_tt,,~·J;'-..JLJ Id-dokumenti bhal account opening forms ikunu stampati u miZmuma I-Bank, ghalkemm kienu ghamlu wkoll process t'automation biex ma joqghodux jigru ghall-karti. F' din iZ-zjara f'Malta huwa huwa kien telaq minn Washington DC u wasal Malta fl-20 t' April 2017 minn Frankfurt ghal habta tal-11:30 am. Rikeb ecabs ~ u baqa' sejjer direttament 1-uffitju minhabba li kellu board meeting 1-ghada fil-ghodu. Id-driver niZzillu 1-bagalji I-Bank. Chairman's statement u I-audit financials. Huwa kellu jirrevedi c- Huwa dejjem igorr 1-istess bagalji mieghu ghal madwar ghaxar snin. Din hija bagalja kannella li fiha jgorr hwejgu u 1-ohra sewda li hija aktar lap-top case. Meta jigi Malta huwa joqghod Qui-Si-Sana u jitlob lis-CEO biex joqghod mieghu ghal gurnata jew tnejn. S Dakinhar huwa mar fil-Board room u qaghad jahdem fuq ic-Chairman's report hemmhekk. Huwa ma ghandux uffitju u juza I-Board room. L-ufficju kien hemm Luis Rivera u Antoniella Gauci u n-nies tas-soltu. Is-CEO inzerta kien California iZur xi habib tieghu li kien qieghed imut. jipparteCipa ghall-Board meeting tramite Skype. 523 Biss kellu Ghall-habta tat-tmienja ta' filghaxija tela wiehed mis-security guards u qallhom li kien hemm xi nies bil-cameras barra 1-uffitju li kienu qeghdin jiffilmjaw. Il-binja fiha wkoll xi harnes arnbaxxati u ma setghux jiehdu video jew ritratti gewwa 1-binja. Is-security qallhom biex jitilqu. Kienu saru aktar mit-20:00 fejn dan gie lura u qallhorn li 1-gurnalisti ma kienux ser jitilqu. Luis Rivera qallu biex jitlaq bil-karozza tieghu li kienet ipparkjata fil-garage. Sadr qallu biex imur u dan telaq. Baqa' hemm sa xid-21:00 u mieghu kien ghad hernm xi hames impjegati nisa - Tatiana, Claude-arm, Antoniella u Domenique. Claude-arm tkelmet mas-security u dan qallha li kien ahjar jekk johorgu millbieb tal-genb. Claude-arm qablet u n-nisa 1-ohra ma riedux li jkunu ffastidjati u huwa qabel ma din 1-ideja. U hekk ghamlu. Kien hernm kwistjoni fuq is-security ghall-eghluq tal-Bank u b'hekk taw iC-cwievet lis- security biex isakkar hu imbaghad jigbru c-cwievet minghandu. L-ewwel harget kienet Tatiana u warajha Claude-arm. Hu hareg ukoll ma Antoniella, li kienet ipparkjat il-karozza taghha band' ohra. Huwa segwa lil Antoniella li kienet ser ittih lift. Biss din thawdet fejn kienet ipparkjat il-karozza u ghalhekk kellhorn ifitxuha i.Zda hadu triq itwal biex jaslu ghall-karozza minhabba li nsiet fejn ipparkjatha. 524 "' u. J 0 J .:.iJ ; ~ :. F' dak il-mument huwa ra 1-gurnalist u kellu idea ghaliex kienu hemm iZda dawn riedu certu informazzjoni specifika. Kien jaf li kienu saru certu allegazzjonijiet fuq certu blog i.Zda hu ma setgha la jikkonferma u 1-anqas jichad dik 1-informazzjoni. Fl-opinjoni tieghu dak pubblikat kien fake news ghax il-Bank qatt ma kellu dawk it-tliet kontijiet ta' Egrant Inc, Tillgate Inc jew Hearnville Inc u qatt ma kien hemm trasferimenti ta' flus lejn dawn ilkumpaniji. \/ Bhala rapprezentant tal-Bank huwa ma riedx jaghti informazzjoni lil dawn il-gurnalisti dwar materja li tolqot lil klijenti ghax jekk iwiegeb mistoqsija jkollu jwiegeb ghal kollox. Pero 1-gurnalist kien interessat fil-bagalji li kellu. Dawn kienu 1-bagalji li kellu mieghu millairport u li kienu affarijiet personali tieghu. 130 130 Wiehed rnill-aspetti li din 1-inkjesta stharget hija 1-allegazzjoni li fil-lejl tal-20 t'April 2017 Ali Sadr inqabad ruereg rnill-bieb tal-genb tal-Bank Pilatus b'zewg bagalji tqal mimlija dokumenti li huwa kien ha bil-mohbi mill-Bank Pilatus u li huwa deher igorr il-barra mill-Bank fil-filmati mxandra minn NET 1V. Din 1-inkjesta gabret ix-:xiehda mhux hiss tal-istess Ali Sadr Hasheminejad u tal-impjegati tal-Bank Pilatus, fosthom Antoniella Gaud, ir-Risk Manager li kienet ruerga mieghu u li giet ukoll immortalata fil-video clip migbuda mill-crew ta' NET TV, iZda wkoll gabret ix-:xiehda tal-istess gurnalisti u I-cameramen kollha li kienu involuti. Ix-xiehda taghhom, inklU.Z kopji tal-filmati relattivi tifforma parti minn din 1-inkjesta. Ali Sadr Hasheminjad u 1-maggor parti tal-impjegati tal-Bank Pilatus li kienu xoghol dakinhar tal-20 t' April 2017 ikkonfermaw li Ali Sadr kien ghadu kif wasal Malta minn barra . Ali Sadr jiCliad li huwa hataf u hareg klandestinament dokumenti importanti relatati mal-meritu ta' din 1-inkjesta mill-Bank Pilatus dakinhar tal20 t'April2017. Minbarra Sadr u 1-impjegati tal-Bank Pilatus, din 1-inkjesta semghet ukoll bil-gurament lir-rapprezentant tal-linja tal-ajru Deutsche Lufthansa A.G. Dr. Andrew Chetcuti Ganado, li ezebixxa dokumenti li kienu jirrigwardaw it-titjira bin-numru 1276 lejn Malta minn Frankfurt fil-Germanja opera ta mill-Lufthansa. Dr. Andrew Oi.etcuti Ganado, xehed li mill-uffigu tal-Germanja baghtulu b'mod digitali (u li huwa starnpa u ezebixxa £1-atti tal-inkjesta) id-dettalji li jindikaw li Ali Sadr kien fuq 1-ajruplan mat-titjira 1276 minn Frankfurt lejn Malta, inklU.Z is-seat number li kien prenota taht 1-isem Sadr Hashemi Nejad Ali. Dan jikkonferma li Ali Sadr kien passiggier u gie boarded fuq dik it-titjira lejn Malta. Mal-wasla tieghu £'Malta clan kellu jghaddi mill-Ajruport Intemazzjonali ta' Malta. Ghalhekk 1-inkjesta gabret ukollix-xiehda tal-Pulizija li gabru wkoll footage mill-Ajruport Intemazzjonali ta' Malta fir-rigward 525 •• ': \ J U Li·..,; • .J 1 .• t ,:.,,U ta' persuni dehlin f'Malta nhar 1-20 t' April 2017 minn dan 1-ajruport c':joe PC196 Dion Agius kif ukoll PC967 Adrian Vella li xehdu u ezebew ukoll stills u CD li juri persuna li kienet tidher li hi Ali Sadr diehel bilbagalji tieghu mill-airport. B'mod partikolari minn din ix-xiehda ta' PC 196 Dion Agius jirrii:ulta illi nhar il-hamsa u ghoxrin (25) ta' April tal-2017 hu u PC 967 Adrian Vella kienu rcevew struzzjonijiet minghand il-gja Supretendent Ian Abdilla biex jirraportaw gewwa 1-Ajruport Intemazzjonali ta' Malta sabiex jigbor xi filmat tas-CCTV cameras li fihom kien jidher Ali Sadr Hasheminejad. Huwa qalilhom biex jiehdu aktar struzzjonijiet minghand 1-Ispettur Matthew Vella fejn minn naha tieghu hu kien ghaddielhom kopja talboarding pass Ii fiha kien fiha 1-informazzjoni tal-.flight li kien gie bih Ali Sadr Hasheminejad, kif ukoll kien qalilhom biex ikellmu lil certu Simon Grima li huwa s-Senior Administrator tas-Security tal-Airport Security. Minn naha taghltom huma rraportaw gewwa 1-ajruport fejn hemmhekk iltaqaw ma' dan Simon Grima. Huwa kien stabilixxa li din ii-flight kienet nii:let u hattet il-passigieri fuq Bay 1 u kienet illendjat fil-hdax u erbgha u tletin minuta (11 :34) u rreferijhom ghand certu Ivan Saliba li kien s-security li jiehu hsieb :ihaddem is-sistema tas-CCTV fil-Control Room tas-Security tal-airport. TI-flight kien nhar 1-ghoxrin (20) ta' April u 1flight number kien LH1276 li kien minn Frankfurt lejn Malta tal-Lufthansa. ( J Ghalkemm ghall-bidu ma setghux jidentifikaw lil Ali Sadr, irrizulta li 1-passiggieri kienu dahlu minn Transit Area 1. Dan irrizulta wara li kienu marru 1-ghada 1-ajruport, u kellimu lil Patrick Murgo, fejn milluffictju tieghu bdew jaraw il-filmati kienu aktar earl. Minn hemmhekk raw lil-passiggier li huwa kien Ali Sadr dahal minn Transit Area 1. Huma talbuhom jaghmlulhom kopja ta' dawn il-filmati u kif ukoll ghaddewlhom tliet CDs bl-istills, li mbaghad huma ghaddewhom lis-Supretendent Ian Abdilla u gew ezibiti fl-atti tal-inkejsta markati bhala Dokumenti DAL L-ajruplan hatt il-passiggieri f'nofsinhar neqsin ghoxrin (11:40). 11-filmat jigbed bejn nofsinhar neqsin ghoxrin u nofsinhar neqsin hamsa. Ali Sadr deher diehel fuq diversi cameras. Wahda minnhom b'IP partikolari deher bejn nofsinhar neqsin seba' minuti (11:53) u nofsinhar neqsin sitt minuti (11:54) Ali Sadr jidher diehel minn got-Transit Area. PC196 jghld li Ali Sadr deher li kellu 1-bagalji li kienu hand luggage - Kellu hand luggage li kienu jidhru qishom zewg bagalji fuq xulxin ahna milli stajna naraw fu.q il-filmat. Pero ma Jdenux cari li stajna, ..... [q]isu ghandu wahda kulur u 1-ohra kulur iehor fuq xulxin kienu. Biss 1-inkjesta riedet tara wkoll jekk dak li qal Ali Sadr setghax jigi konfermat ukoll mill-filmati tas-CCTV tal-Bank Pilatus sabiex jigu rintracc':jati 1-movimenti ta' Ali Sadr minn meta dahal f'dak 1-uffitju sakemm hareg. Ghalhekk gew mahtura PS1147 Anthony Fenech, PS1341 Ryan Buttigieg u PS836 Joseph Vella biex jiehdu 1-apparat tas-CCTV u jipprezervaw il1ootage kollu ta' dak il-jum u 1-lejl tal-Bank Pilatus kollu. Filfatt minn din ix-xiehda jirrii:ulta mix-xiehda ta' PS1147 Antoine Fenech li: Qed nipprezenta rapport koogunt maz-zewg kollegi tleghi Ii huma PS 836 Joseph Vella u PC 1342 Ryan Buttigieg rigward inkejsta gewwa I-Bank Pilatus, Whitehall Mansions, Triq Ta' Xbiex., Ta' Xb1ex.. Gejoa oominati ohar il-wiehed u ghoxrin (21) ta' April biex. niehdu kopja tas-cctv footage Ii kieo hemm gcwwa Piltaus Bank. Pilatus Bank mino gewwa kieo sorveljat kwazi kullimkieo miobarra zewg kmamar zghar Ii wahda mmnhom kienet krtcheoette zghira u 1-ohra hija t-toilet Il-bqija kullimkieo kieo ikkaverjat bis-sistema tas-cctvs. Kienet sistema mwahhla ta· digital video recorder sixteen (16) channel, Ii kellha b'kollox. tlettax. (13)-il channel iostallati, t!ieta (3) minohom ma kieowc:. Hadoa r-ritratti oecessarji ta' qabel ma bdejoa oaghmlu 1-verifikazzjonijiet taghna. Rajoa d-diskrepanza tal-hio x.'kieoet u mhaghad gie deciz sabiex. isir download ta' hio partikolari Ii kien - ha osib ir-rapport ha okuo cert-1-ghox.nn (20) ta' April tal-elfejo u sbatax. (2017) mill-hdax. ta' filghodu (I I :OOam) sal-wiehed u ghox.no (21) ta" April sal-erbgha ta" filghodu (4:00am), hio tad-DVR. Id-decizjooi ttiehdet matul illejl peress Ii I-bank riedujkuou cert1 h ma Jaeo hemm hadd h dahal Jura I-bank bil-lejl peress Ii kieo hemm aoke x.i nies barra jew il-hio kollu josservaw. Id-download Ii saret qeghda tigi prezcotata ma' ciao ir-rapport forma ta' DVDs, Intl.I channel ghalih. L-istess download gie stabbilit ma' Mag1strat Iokwereotl dak il-hio sabiex. tioghata kopja lill-Pilatus Bank peress Ii kieou qeghdio taht 1-iokjesta Qed mpprezeota rapport aooess1 d-DVDs tad-Download u kif ukoll DVR Ii gie estratt qudcliemoa mit-technic1ao imqabbad mill-b.-umpanija ta" Pilatus Bank. Ahoa d-DVR baqa' dejjem taht il-koosenja taghha u qeghdio nipprez.eotawh kif gie ssigtllat dak 11-hin stess 526 \; l- ~ Qorti: Jigifieri d-DVR huwa 1-istess DVR Ii kellhom installat fil-premiscs taghhom il-Pilatus Bank, qed nifbem sew? Prosit ld-DVR kicn installat tis-server room. ls-server room tidher ukoll minn camera partikolari. Dtjjcm tk-un Xhud: maghluqa imma min jiftah u jaghlaq il-bieb jindika x'hemm u x'ma hemmx. Fis-server room ukoll kien bemm is-safe. Qom: Mela, clan ii-, Supt. Abdilla : Inti clan il-filmat inti rajtu pcrsonalment? Xhud: ll-filmat ikkonfermajt x'bemm u x'ma hcmmx bhala downloads. Id-downloads Ii saru Jindika pcrsuna partikolari diehel ii-bank u wkoll jispicca 1-istess pcrsuna, hafaa wara jispicca jigifieri, wara Ii 1-impjegati kollha tal-bank hargu mill-istess stabbilimcnt. Supt Abdilla: Xhud: Gie identifikat bhala CEO. 130 Supt Abdilla: ( / Ok. Dan il-persuna tafmin bu inti? Is-CEO. Kellu xi baga mieghujekkjoghgbok dakinhar Ii inti rajtu? Xhud: Ebe, kellu bagalja, carrying luggage zghira. ll-Qorti: Inti cert Ii clan buwa s-CEO? Xhud: Dan gie idcntifikat mis-COO tal-bank Ii qalilna "Dak buwa s-CEO." Supt Abdilla : Xhud: 'il barra. All right Din il-bagalja inti rajtha? Tidher mal-pcrsuna diebel fcjn jibqa' diehel go kamra board room, iva. U mill-board room hicrga biex Jobrog Supt Abdilla: Ok Il-Qorti: Jigifieri din il-bagalja ddahlet fil-board room? Xhud: Mill-istess persuna Ii dahal biha iva. ll-Qorti: Issa, u mill-filmat Ii rajtu intom stajtu tinnutaw din il-bagalja x'sar minnha? Uzaha clan il-bagalja? Caqlaqha 1bagalja? Fetahha 1-bagalja? Hadha minn kamra ghall-ohra? X' ghamel biha? Halliha bemm? Xhud: Il-bagalja, kif dahal fil-bank, mill-memorja nista' nitkellcm, pero bemm kollox fil-filmati, il-bagalja kif dahal fil-bank baqa' diebel !ii-boardroom, tpoggiet taht camera, tidher scwwa Ii qeghda taht camera ghax ghollielba I-handle taghha u pogga 1-glekk maghha, b'bekk nafu Ii hija 1-istess bagalja. Qatt ma ntmesset minn bemmhekk hliefmill-istess CEO. Dan bareg xi affarijiet tieghu personali biex jiccargja I-mobile, jekk mbux sejJer zball, kif ukoll b1To u notepads Ii 1-istess haga regghu gew, poggihom fposthom bu qabel ma telaq mill-bank Il-bagalja ma bemmx sekondi nieqsin mill-filmat Il-filmati Ii beIDID prezentati bemm ii-bin kollu coverage taghha. Anke xhin beda hiereg mmn gol-bank, baqghet tidher sakemm hareg mil-bank. ( !1-Qorti: Deber hjiftahha ujqieghed xi haga go fiha din il-bagalja? Xhud: jikleb - L-istess, fl-opinjoni tieghi buma 1-istess dokumenti Ii hareg blL Id-dokumenti buma notepad isfur feJn beda !1-Qorti: X'rajtujaghmel? X'rajtujobrog u x'rajtujdahhal? Milli tiftakar. j Xhud: Milli nista' niftakar, in-notamcnti ta' dawk ma hadthomx. Johrog notepad isfar A4 stze sort ot; biro, jikteb xi notamenti. K1en bemm anke n-nies Ii dahlu J"kellmuh u bargu fil-board room. Is-sinjur deber jitkellem u jikkomunika fuq ittelepbones kifukoll fuq rnternet,jaghmel xi xogbol ovvjament lijien ma nkunx nafx'inhu Il-Qorti: Fuq il-kompjuter. Xhud: Pero 1-bagalja regghet intmesset xhin pogga 1-affarijiet Ii hareg bu stess bu nghalqet u telaq biha 'I barra. Supt. Abdilla : Zewg mistoqsijiet zghar. Tafjekk apparti n-notepad tefghax xi dokumenti fil-bagal1a? Xhud: Kien bemm pcrsuna fhin partikolari Ii gabet xi kartajew tnejn, imma kemm just intefghu fuq il-mejda u ma tantx taw kasbom, nghidlek i 1-verita. Le, ma nistghax nghidlek jekk tefghax dawk il-karti wkoll. Supt. Abdilla : Ghal Ii jista' jl..'llD, inti ghidt ii-cameras jaqbdu wkoll is-safe tis-server room Xhud: Fis-server room is-safe kienet qeghda mal-art. Hemm camera tal-kuritur Ii taghti ghall-bieb ta' fejn k.ien hemm is-server room. 527 •o ..i .._Iv J 1•-# I I Supt Abdilla : Xhud: Taf jekk din il-kamra matul dak il-perjodu infethitx? Le, ma nafx.. Supt Abdilla : Ma tafx.. Ghal Iijista' jk'llll, kien hemm kamra obra Ii tigi bieb ma' bieb mal-board room on the left, tigi qisba store, tigi qisha fejn izommu l-A4 papers u affarijiet hekk, u hemm xi cabinets. Din tinqabad gbandba camera, jekk inti tiftakar? Xhud: Mela, jekk naghmel referenza gbar-rapport ink"llll nista · ngbidlek Iiema huma I-cameras. Ha naghmel rererenza gbal pagna tnejn (2) tar-rapport Ii pprezentajt II-cameras Ii huma nstallati jagbtu I-views ta' dawn il-postijiet partikolari. Channel I tagbti view tal-waiting area u I-main corridor. Channel 2 tal-Office for Risk Manager. Channel 3 tal-Of!ice for CEO. Channel 4 tal-inside corridor and entrance. Channel 5 tal-inside corridor and entrance. Channel 6 tal-Meeting room. Channel 7 tal-lnside corridor. Channel 8 tal-Legal Office. Channel 9 Board room. Channel I 0 tal-Finance. Channel 11 talMeeting room. Channel 12 no video, jigifieri ma kienx installat Channel 13 tal-Kitchen fejn kien hemm il-kzina principali. Channel 14 tal-Operations Office. le-Channels 15 u 16 ma kienux installati, ma kienx hemm cameras imdabhlin. Int gbal liema camera qed tirreferi please? Il-Qorti: Kurzita zgbira please. F il-kcina, Xhud: Fil-main Jatchen? Il•Qorti: Fil-main kitchen. ( ./ Xhud: Kien hemm zewg kcejjen. Kcina Main Kitchen fejn bniedem seta' jsib fridge, m.1crowave, perojekk ma hiniex sejjer zball ma kienx hemm sink. U s-sink kien qiegbed go kitchenette zgbira fil-kuritur Ii tagbo gbas-server room. F'dik hemmbekk ma kienx hemm coverage ta' camera. Peri> 1-entratura tidher mill-cameras tal-kuritur. II-Qorti: Pero fil-kcina 1-kbira allura hemm camera? Xbud: Iva Dile hija camera number 13 u minnha jidber hiereg 1-impjegati us-security tal-istess Whitehall Mansions minn fejn gbaddibom. PS1147 Antoine Fenech reggha xehed nhar it-12 ta' Mejju 2017 fejn fuq inkari.ku tal-Magistrat Inkwirenti huwa kien irraporta lura u jixhed Ii ii-cameras huma sinkronizzati bejniethom ghalkemm hemm diskrepanza ta' siegha u xi ghaxar minuti bejn ir-real time u 1-hin registrat fuq is-CCTV. Trid tiZdied siegha u ftit sekondi ghar-real time. Bejn camera u ohra jista' jkun hemm overlapping qasir Ii juri kontinwita u sinkronizzazzjoni. IT-clip tibda channel 1 £1-20 t' April 2017. Il-hin fuq il-camera huwa 1143. Fuq dan il-clip jidher Ali Sadr jasal bil-bagalja tiela' mill-lift u ghadu ma dahalx fil-Bank fis-siegha neqsin kwart. Fuq Channel 5 Ali Sadrjidher diehelil-bank £'11:43:20 sa 11:44:29. F'11:44:28 sa 11:44:37 Ali Sadrjimxi ghall-uffic':ju. Mk-channel 1jispicC:a11:44:37 jibda c-channel 9 bil-hin 11:44:35. Hemm two micro seconds (2ms) Ii ma tidhirx il-bagalja sakemm tiehu over il-camera number 9 i.Zda Ali Sadr jibqa' jidher. Channel 9 huwa I-Boardroom. Il-bagalja qeghda taht il-camera. Ali Sadr jgholli I-handle tal-bagalja u jpoggi 1-glekk mieghu. Hemmhekk huwa indikattiv Ii 1-bagalja hija 1-istess wahda ghax ghalkemm ma tidhirx il-bagalja kompluta qed tidher il-forma fejn kienet qeghda 1-bagalja. Il-bagalja titlaq minn dak 1-uffic':ju fit-20:14:39 (trid i.Zi:id siegha u ftit sekondi). Bejn 11:43:35 u 20:14:39 il-bagalja ma tidherx hierga mill-Boardroom. Mic-channel 9, il-bagalja harget mill-Boardroom fit-20:14:40 u tinqabad minn channel 1. F'dak il-hin jidher agitazzjoni fil-Bank u kien hemrn movimenti ta' nies jimxu 'l quddiem u lura. Il-hin reali jigi 21:15 - 21:30. Dak il-hin 1-impjegati li kien ghad fadal fil-Bank jidhru li ma hargux mill-bieb prinCipali tal-Bank. Jidher Ii hemm Security Guard tal-Whitehall Mansions. Is-Security Guard jidher jidderiegi lill-impjegati biex jghaddu minn bieb laterali. 11movimenti ta' jdejh is-Security Guard juri li jindika minn fejn ghandhom johorgu. A differenza ta' dak li sehli. matul il-jum, fil-ghaxija 1-impjegati dehru agitati. Sa 20:18:10 jidher Ali Sadr hiereg. Bejn dawn i.Z-i:ewg clips hemm four microseconds (4ms) Ii huma blind bejn 20:15:34 sa 20:15:38. Dawk se jkunu rekuperati, ghalkemrn ma tidhirx il-bagalja jidher xort:a imrna 1- 528 ( '_,) ;..; _ I : '-' - Hu baqa' se]Jer dritt mill-airport u ma qaghdx jiehu waqfa biex jaghti ezempju lill-haddiema tal-Bank. Kien hemm hafna xoghol li ried isir qabel individwu. Channel 4 mit 20:16:35. Dan huwa 1-kuritur uk.oll. TI-clip ta' qabel spiCC:at 20:18:10 u din il-clip tibda minn 20:16:35 sa 20:19:00. Hemmhekk hemm zewg sekondi li huma overlapping minn clip ghallohra. Next clip tibda minn 20:18:57 ta' diannel 7. Hemm sekonda overlapping. Dan uk.oll huwa kuritur. Channel 13 tibda 1-clip £i 20:19:01 fejn spiccat il-clip 1-ohra sa 20:19:26. ( ../ Channel 13 hija 1-main kitchen fejn hemmhekk hemm fire exit u setghu johorgu ghat-tarag tal-genb talWhitehall Mansions. Minn hernmhekk 'il quddiem ma deher:x li Ali Sadr kien aktar fil-bank. Il-hin reali jigi d-21:20 u 21:30. F'channel number 9 hemm clip tibda 12:40 fejn il-bagalja tidher bil-glekk fuqha. Ali Sadr jidherjohrog tablet, notepad u biro. Tul il-filrnat ta' channel 9 dak in-notepad jidher li nqatghu xi karti minnu pero ma ntrema xejn. Jigifieri minn wiehed issa jidhru tlieta jew erb gha karti. Peron-notepad ghandu kulur partikolari, jibqa' jintgharaf. Fil-15:38 tidher mara (MLRO) dahlet b'karti f'idejha. II-clip tibqa' ghaddejja sa' 15:51. L-istess mara tidher tohrog bil-karti u ma hallietx karti warajha. B'referenza ghall-clip 17:45 intmesset il-bagalja u hareg charger tal-mobile. F'l8:24, channel 9, jidhol ragel (Luis Rivera) u jghaddi karta jew tnejn lil Ali Sadr fejn din il-karta tintefa' fil-genb tal-mejda u tibqa' hemmhekk ghal hin twil, u li qisu Ali Sadr ma ghamilx u:lu minnha. Beda jsir hafna movimenti minn 19:15 'il quddiem - fejn bdew jidhlu impjegati, u hin minnhom bdew jidhru li kienu agitati. Fil-clip 19:29 il-quddiem hin reali jigi 20:30 - 20:45 -jidher li £i 20:11 Ali Sadr jigbor 1affarijiet li kien hemm fuq il-mejda, fosthom in-notepad, biro, charger, mobile u jippakkja 1-bagalja u johrog mill-uffiqu. Huwa hareg fit-20:14:39. Il-Magistrat Inkwirenti ra dan il-footage fejn jidher Ali Sadr diehel £1-UffiC:ini tal-Bank Pilatus ghal aktar minn darba, u anke darba minnhom fil-prezenta tal-Forensic Accountants Harbinson Forensics, fiZ-Zjara maghmula £1-Uffigi taghhom f'Jannar 2018. Mill-hin kollu tal-Jootage mehud minn imkien ma jirriZulta li dakinhar tal-20 t' April2017 Ali Sadrhataf jew klandestinamentharegxi ammont ta' dokumenti jew oggetti ohra mill-Bank Pilatus. L-aktar li jista' jinghad huwa li apparti dawk 1-oggetti Ii kien hareg mill-bagalja tieghu u li meta gie biex jitlaq reggha dahli.al lura, kien hemm xi karta jew tnejn li kien newwillu Luis Felipe Rivera f'18:24 (hin reali xi 19:24), channel 9, u li Ali Sadr ftit li xejn hares lejha u ta' kasha u ma ghamilx u:lu minnha. Minn din 1-evidenza jigi konklu:l li dakinhar tal-20 t'April 2017, fil-jum meta Daphne Caruana Galizia ghamlet 1-allegazzjonijiet meritu ta' din 1-inkjesta, mhux minnu dak li gie rapurtat minn diversi mezzi taxxandir li Ali ·Sadr, Chairman tal-Bank Pilatus kien hareg ghadd kbir ta' dokumenti bil-mohbi mill-Bank Pilatus u li kien hbiehom u garrhom fil-baga~i li huwa kien qieghed igorr u li dehru fil-filrnati ta' NET TV. Jekk qatt xi hadd hareg dokumenti minn dak il-bank dakinhar, zgur ma kienx Ali Sadr kif gie allegat. 529 ! ci v·..), ...- .J il-Board Meeting tal-ghada. Huwa kien ser isiefer lura Londra 1-Gimgha filghaxija. Dawk li kienu jafu bil-wasla tieghu, apparti 1-haddiema tal-Bank kienu l-KPMG u xi hadd mir-regolaturi li kienu involuti. Huma riedu jissottomettu l-ICAB - dokument dettaljat hafna dwar 1-operat tal-Bank salahhar t' April 2017. Sadr jiChad li huwa hareg mieghu xi dokumenti li juru min kien il-UBO ta' Egrant Inc jew xi financial statements jew banking documents ta Egrant Inc., Hernville Inc., Tillgate Inc., Joseph Muscat, Michelle Muscat, Keith Schembri, Komad Mizzi, John Dalli u Michelle Buttigieg mill-Bank Pilatus dakinhar tal-20 t' April 2017 fil-ghaxija. Dak li ha mieghu kien id-draft tac-Chairman's statement u d-Director's re-port li kellu jigi pprezentat 1-ghada fil-Board Meeting u li kien fihom madwar names faccati. Ix-xhieda ta' Hamidresa Ghanbari Beda jahdem mal-Bank Pilatus f'DiCembru 2014 bhala Head of Private Banking Business Development u f'DiCembru 2015 gie mahtur CEO u jiehu hsieb in- 530 ( I .· ."\ V'-rJJui_ negozju tal-Bank Pilatus. Hu studja fl-International University ta' Ginevra flIsvizzera u ghandu Bachelor of Business Administration m.inn hem.mhekk u Masters of Business Administration in Global Banking and Finance m.iilBirmingham Business School 1-Ingilterra. Huwa Bankier professjonali u beda fl-2005 man-National Bank of Dubai, 1-ikbar bank fl-Emirati Gharab Maghquda. ( 11-mudell tal-Pilatus Bank huwa dak Ii jghaqqad private banking m.a commercial banking ghal high net worth individuals. A differenza tal-Banek Svizzeri, il-Bank Pilatus kien jipprovdi commercial banking ukoll. Is-sid talBank Pilatus huwa Ali Sadr, tram.ite 1-kumpanija Alpine, li ghandha 1-ishma ta' Pilatus Holding Ii ghandha 1-ishma ta' Pilatus Bank plc. II-Bank ghandu Sales Department li jittratta direttam.ent mal-klijenti tramite 1(~ Front Office. Ghandhom. dedicated relationship managers ghal kull klijent u jiehu hsieb il-bzonnijiet tal-klijent. Hem.m il-Finance Department ghall- accounts u treasury activities tal-Bank; Legal and Compliance jiehdu hsieb il-Iat legali u onboarding ta' klijenti; I-Operations Department jiehu hsieb Ioperazzjonijiet bankarji u I-IT u s-COO jiehu hsieb dan il-qasam. Ricentem.ent waqfu r-Risk Department u Deloitte Malta hum.a r-risk partners tagli.hom fir-risk management. 531 L-Awdituri esterni huma KPMG Malta. PWC Malta huma I-internal auditors. Deloitte Malta huma r-risk partners. Camilleri Preziosi huma 1-Avukati. Egrant Inc mhix klijenta tal-Bank Pilatus. II-core banking system tal-Bank Pilatus huwa Flexcube tal-Oracle. Minn dan il- c programm tista' tiggenera clients list u ghandek audit trail ghall-kontijiet miftuhin u maghluqin. Il-Flexcube jiggenera kuntratt meta jinfetah kont. Dan jibqa' registrat fuq il-programm anke wara li jinghalaq il-kont. Huma diga kienu pprovdew lill-Ispetturi tal-Pulizija on site bi clients' list. Biex isir trasferiment ta' flus mill-Bank Pilatus, il-klijent irid ikollu kont miftuh mal-Bank Pilatus. Pero beneficjarji ta' flus minn klijenti tal-Bank Pilatus ma jkollhomx kont fil-Bank Pilatus. Kull pagament mill-Bank Pilatus jghaddi minn Swift li ghandu sanctions tool Ii tivverifika li kull transazzjoni tkun cleared ghall-fini ta' sanzjonijiet tal-EU, UN jew US. 111-tux ser ikun hemm indikazzjoni kompluta tal-benefitjarji kollha fil-client base ghax dawn mhux bilfors ikollhom kont ma' Pilatus. Jekk il-beneficjarju ikun irid jircievi flus fil-Bank Pilatus, huwa jrid ikollu wkoll kont bankarju miftuh mal-Bank 532 ( . Pilatus. Dawk it-transazzjonijiet kollha ta' hrug u dhul ta' flus Ii jinvolvu lil Pilatus jigu registrati fl-i Swift MT103. II-Bank Pilatus ma jipprovdix online banking facility- ghajr hlief read-only fejn klijenti jaraw il-bilanCi u 1-movimenti fil-kontijiet; i.Zda I-Bank Pilatus ghandu live monitoring ta' transazzjonijiet bankarji- haga unika £'Malta. Dan ( ifisser li klijent ma jistax jibghat flejjes barra I-Bank mill-online platform. Kull _ ,, transazzjoni trid tghaddi tramite r-Relationship Manager u tigi verifikata milI- Compliance Department tramite dokumentazzjoni. Dan ihalli audit trail ghal kull transazzjoni. II-Bank Pilatus joffri multiple currency accounts fl-Euro, USD, GBP etc. II-major Correspondent Bank tal-Bank Pilatus huwa Societe' Generale fi Franza, DZ Bank fil-Germanja u Banek ohra, bhal BOV. TI-Bank Pilatus ma jistax jib ghat flejjes ~ £'Banek ohra jekk mhux tramite Correspondent Banks ghax jehtiegu Ii jkollhom clearing banks. Huma ghandhom money market partners minhabba ragunijiet regolatorji fejn ii-Banek iridu jqeghdu flushom ma banek differenti sal-ammont tal-kapital tal-bank. II-Bank Pilatus ma jistax ikollu aktar minn 11,000,000 ma' xi wiehed mill-Correspondent Banks. B'hekk transazzjoni Ii tibda mill-Bank Pilatus trid tghaddi tramite I-Correspondent Bank tal-Bank Pilatus u wara din tghaddi ghand il-Correspondent Bank tal-beneficjarju u minn hemm tghaddi fl-ahhar ghand il-Bank tal-beneficjarju. II-Bank Pilatus 533 , . 1 l.; ·-· ~- .j :) -.t ghandu ghazia ghand liema Correspondent Bank imur. Huma ghandhom Nostro Account fiiwaqt Ii I-Correspondent Banks isejhuiu Vostro Account. IlBank Pilatus ma jistax iZomm aktar mill-Own Funds mal-Correspondent Bank tieghu. Imbaghad ghandhom Money Market Placement u regoli ghall-Forex Settlement (jumejn) jew Security settlement (erbat ijiem). Ghall-fini ta' settlement ihalluhom li jkollhom aktar mill-Own Funds. Meta klijent jitlob li jibghat flus ezempju GBP, iI-Bank Pilatus jara min joffri s-servizz ta' Correspondent Bank ghall-GBP liiu, f' daI kai, ezempju Societe Generaie u c .../ jghldu liI Societe Generale li jridu jibghatu dawn iI-flus liI Bank fir-Rejnu Unit. Societe Generaie tara min ikun il-Correspondent Bank ghaI dak il-Bank fir-Renju Unit, ezempju Barclays Bank. Societe Generale jibghatu I-flus liI Barclays Bank u mbaghad Barclays Bank jibghatu I-flus IiI Bank destinatarju. II-Bank Pilatus m' ghandux klijent bl-isem Al Sahra FZCO izda ghandu klijenti bI-isem Sahra FZCO jew Shams Al Sahra FZCO. GhaI Sahra FZCO I- UBO huma 1-ahwa Leyla u Arzu Aliyeva u huma shab nofs b'nofs fl-ismha ta' din il-kumpanija. Dawn huma wlied iI-President tal-Azerbajgan. Firrigward ta' Shams Al Sahra FZCO 1-UBO huma 1-ahwa Tale u Nijat Heidarov u dawn huma wlied il-Minister of Emergency Situations in Azerbaijan, Mr Kamaladdin Heydarov. 534 /XJ ( 'j• Mistoqsi dwar jekk mill-kotba tal-Bank Pilatus kienx hemm hlasijiet li saru skont 1-artikli ta' Daphne Caruana Galizia, Hamidreza Ghanbari jghid hekk: The witness: We, so to the best of my knowledge, we have provided the account statement of Sahra. There are payments to companies in Dubai, but there is no payment to the alleged Egrant Inc, because the companies incorporated in Dubai obviously they have payments to Dubai based companies but not to Egrant. And we have given the full statement and the audit trail is there. ( . ./ Mistoqsi jekk qattx kien hemm pagamenti li saru mill-kontijiet ta' Sahra FZCO jew Shams Al Sahra FZCO fil-Bank Pilatus lil Egrant Inc, Hamidreza Ghanbari qal li ma kien hemm ebda tali transazzjoni ghax din it-transazzjoni ma kienetx tezisti. Mistoqsi jghid jekk jafx min hi "Farnoush Farsian", Hamidreza Ghanbari jghid li din hija Farnoush FarsiCl! u hija wahda mill-authorised signatories ta' ~ Sahra FZCO. Hemm tliet authorised signatories ghalkemm il-firem ta' tnejn minnhom ikunu biZ.Zejjed. Mistoqsi jekk hawn Malta hawnx minn dawn ilfirmatarji, jghid li wiehed minnhom huwa Ross Hederington u li ghamlu Investment Services Firm mal-MFSA. Hamidresa Ghanbari jghid li ma jistax jeskludi Ii kien hemm transazzjonijiet ta' mitt elf dollaru Amerikan kif allega t minn Daphne Caruana Galizia iZda 535 mhux lil Egrant Inc. ghax hu qatt ma ra dawn it-transazzjonijiet. Rigward il-cash li jkollhom fil-Bank Pilatus, Hamidreza Ghanbari jghid li qabel kienu jgibu I-cash taghhom mill-BOV i.Zda riCenti bdew igibuhom millBank Centrali ta' Malta. Ikollhom ammont ta' madwar mitt elf li jkunu fis- safe biex jekk jigi xi klijent ikollhom minn fejn itih xi haga cash. Imbaghad ikollhom ukoll il-petty cash taghhom. L-operazzjonijiet tal-Bank Pilatus huma differenti minn banek ohra filqasam retail banking. Anke 1-mod kif imexxu I-private banking taghhom huwa mudell differenti £is-sens li jipprovdu cash withdrawals lil klijenti taghhom jekk ikunu jehtiegu. Imbaghad ghandhom policy ta' relationship managers u anke s-CEO Ii jkunu disponibbli erbgha u ghoxrin siegha kuljum. Mistoqsi min huma r-relationship managers ta' Sahra FZCO u Shams Al Sahra FZCO qal li dawn huma PEP u ghalhekk ghandhom "several relationship managers that they take care of the day to day normal banking activities". Izda bhala internal controls, kien hu li jzomm kuntatt ma' dawn 1-individwi. Hu kien il-punt ta' kuntatt u jkellimhom u jaghti 1-istruzzjonijiet lin-nies tieghu. Min ikun responsabbli mit-transazzjoni meta tidhol rikjesta jipprocessaha u hu jkun ikkopjat. Imbaghad dik it-transazzjoni tghaddi ghal il-Compliance 536 Department, Ii japprovaw il-pagament. Wara din tghaddi ghand I-Operations Department li hemmhekk tghaddi minghand marker u checker li jridu janalizzawha huma wkoll. Jekk 1-ammont ikun jaqbez hames mitt elf, imbaghad irid ikun releaser Ii jrid jghaddi ghand is-COO. Ghal kull transazzjoni li tkun saret irid ikun hemm audit trail. ( Ghal transazzjonijiet fid-Dinari tal-Emirati Gharab Maghquda (AED) huma j kienu juzaw lil Societe Generale bhala Correspondent Bank. Fil-pre.Zent kellhom lil DZ Bank u sa 1-ahllar ta' Lulju jew Awissu 2016 kellhom lil BOV bhala USD Clearing Bank. F'Marzu 2016 kellhom kemm BOV kif ukoll DZ Bank li dak iZ-zmien kien jismu WGZ Bank. Huwa normali li Correspondent Bank iwaqqaf certi transazzjonijiet u Ii dawn jistaqsu mistoqsijiet fir-rigward tat-transazzjonijiet jew tal-klijent. '\ ~ II-Bank Pilatus ghandu live monitoring system u ghalhekk jista' jiehu azzjoni immedjata. Jista' jkun ghalhekk li matul dak il-perjodu kien hemm xi transazzjonijiet Ii m' ghaddewx minhabba mistoqsijiet ta' Correspondence Banks. Il-qasam regolatorju ilium inbidel hafna u jehtiegu KYCC - know your customer's clients. Gieli jircievu swift enquiries, gieli email enquiries u huma dejjem ikollhom log taghhorn u b'hekk ikun hemm audit trail. Jekk il-query tigi via swift, huma jwiegbuha via swift ukoll; mentri jekk tkun bl-email, huma jwiegbu bl-email. Dawn il-logs jinZammu ghaliex il-queries iqumu wara li 537 f~ ~l ;~ v ... ~·~~) :J J :) ;] tkun saret it-transazzjoni mill-Bank. Huwa Luis Rivera is-COO li jzomm dawn il-logs. Meta jkun hemm pagamenti li jkunu jridu jsiru ghal Dubai, il-Banek Amerikani jkunu involuti wkoll fir-rigward ta' kwalunkwe pagament li jkun sar f' dollari Amerikani. F' dan il-kaz tkun trid tghaddi minn US Clearing Bank, bhal JP Morgan Chase, Bank of New York, Citibank. II-Bank Pilatus { __) m' ghandux Correspondent Bank Amerikan dirett u jrid jghaddi minn BOV jew DZ Bank skont il-kaz. Meta jkun hemm transazzjoni f'Dollari Amerikani u jU.Zaw il-BOV, il-BOV kienu jiddebitaw il-kont lill-Bank Pilatus. 11-BOV imbaghad ikun irid jghaddi minn xi wiehed mill-Banek Amerikani fi New York biex il-hlas jigi cleared. Wara I-Bank Amerikan li jaghmel il-clearance jibghat il-flejjes lil Bank ta' min ikun il-beneficjarju tat-transazzjoni. Nexia BT jafhom bhala li huma Corporate Service Providers £'Malta u gieli rreferew klijenti lil Bank Pilatus u li ghal uhud minnhom fethulhom kontijiet bankarji corporate. Hamidreza Ghanbari kien jikkuntatja lil Karl Cini. Jaf min hu Brian Torma u gieli ltaqa' mieghu. Ghalkemm jaf li gieli kien hemm skambju t'emails ma' impjegati ta' Nexia BT, huwa ma kienx f'qaghda li jaghti ismijiet t' im pjegati. Peress li N exia BT huma corporate service provider u jagixxu bhala corporate directors ghal xi whud mill-kumpaniji, huma awtorizzati li jaghmlu transazzjonijiet bankarji u b'hekk huwa cert li gieli 538 \.__, tkelmu mar-relationship manager. Biss ma jikkonfermax jekk hu gielix ha telefonati diretti minghandhom. Tillgate Inc ma ghandhiex kontijiet bankarji fil-Bank Pilatus. Keith Schembri ghandu kont personali bhala individual account holder. In kwantu huwa PEP lokali, kien Hamidreza Ghanbari stess li jiddilja mieghu. 11-kont ta' Keith ( Schembri mhux attiv hafna - kien hemm xi transazzjonijiet iZda mhux hafna. Dawn it-transazzjonijiet huma wkoll dokumentati. Hearnville Inc m'ghandhiex kont mal-Bank Pilatus u 1-anqas Konrad Mizzi. Konrad Mizzi u Keith Schembri mhux diretturi jew nominee ta xi kumpanija li ghandha kont mal-Bank Pilatus. Meta persuna tigi biex tiftah kont mal-Bank Pilatus jimlew u jiffirmaw bank account opening form. W ara dan jibdew il-process tal-onboarding. II-bank ~ account opening form hija dokument estensiv. Fl-ewwel parti taghha jkun hemm id-dettalji li jidentifikaw 1-UBO. F'kaz ta' kont personali huma jistaqsu lil persuna jekk tkunx 1-UBO tal-kont. F'kaz ta' kont ghal kumpanija jaraw mix-share certificates jekk hix struttura nominee f'liema ka:Z ikunu jehtiegu trust declaration. Huma jiddeterminaw 1-identifikazzjoni tal-UBO billi jehtiegu kopja ta' ritratt tal-passaport, kopja tal-passaport, kif ukoll kont ta' xi servizz li ma jkunx eqdem minn tliet xhur. Ghal kumpaniji ghandhom lista aktar estensiva in kwantu jehtiegu I-memorandum u l-articles of 539 association, management account, audited financials Gekk il-kumpaniji jkunu obbligati Ii jzommuhom) u annual returns. Imbaghad jghaddu biex jaraw minn fejn gej is-sors taI-gid taI-klijent prospettiv. Dan huwa I-on.boarding process Ii jigi maghmuI mill-Compliance Department. Jistaqsu Iin-nies dwar Iassi taghhom u jridu jinghataw dokumentazzjoni biex tissostanzja dak ) allegat, fosthom bl-accounts awditjati. II-Bank Pilatus ghandu lista standard li tigi mibghuta lill-klijenti. Imbaghad ikun jispetta !ill-Compliance Department biex jiddeCiedu x' dokumenti ohra jkunu jridu. Hemmhekk ikun hemm komunikazzjoni robusta bejn il-Front Office u 1-klijent. Imbaghad jaraw Ii I-klijent ma jkunx milqut minn xi sanzjoni u b'hekk jivverifikaw tramite d-Dow Jones, Ii tkun wahda mill-ewwel affarijiet Ii jaghmlu biex jivverifikaw persuna. Fil-Bank Pilatus hemm kcina u kitchenette. II-Bank verament ghandu safe wiehed. F'Marzu 2016 ma kellhomx hliefu. Fih kienu jqeghdu I-cash u dan jissakkar b'codes Ii jkunu fiI-pussess ta' zewg persuni differenti. Dan is-safe jinsab fl-IT room. Fil-bidu dan is-safe kien fiI-kamra "Exostat" Ii hija I-kamra hdejn I-Operations Department. Peress li I-impjegati taI-Bank zdiedu minn hamsa ghaI ghoxrin, il-floor plan taI-ufficju kien jinbidel kwazi kull sena. Ilkamra Exostat kienet uzata bhala storage room. Issa qed ju:Zawha bhala meeting room jew ahjar I-audit room ghax madwar sittin jew sebghin fil-mija taI-hin tieghu huwa dedikat ghal meetings maI-awdituri PWC. Hemmhekk 540 isir ukoll l-internal audit da parti ta' KPMG. Deloitte kienu qeghdin jaghmlu wkoll ir-risk exercise. Fiha jzornmu 1-ixkafef, printers, karti eccetra. Wara li krejaw spazju hdejn is-sala tal-meetings, li fih ghamlu l-IT room u poggew is- safe fih. Dan is-safe qatt ma kien fil-kamra tas-CEO. Dan is-safe qatt ma kien imqieghed fil-kcina jew fil-kitchenette. Safejn jaf hu dan is-safe ma kienx imsammar jew imwahhal mal-art. F' dan is-safe kienu jzommu I-cash talBank. ( L-informazzjoni tal-klijenti kienu jzommuha f' cabinets apposta li jinsabu mqasmin mal-bank kollu. Dan peress li 1-bank iZomm hafna dokumenti. Iddokumenti dwar it-transazzjonijiet, kif ukoll il-bank account opening forms ikunu fil-Front Office. Id-dokumenti dwar KYC, onboarding, ongoing monitoring eccetra jkunu fil-Compliance Department. It-treasury documents u !management documents ikunu fl-Operations Department. Id-dokumenti talklijenti jkunu kollha msakrin. Izda huwa s-safe li ghandu zewg passcodes. Biex jinfetah dan is-safe 1-ewwel persuna trid iddahhal il-passcodes taghha imbaghad it-tieni persuna trid iddahhal il-passcodes taghha immedjatament wara. F' dan is-safe qatt ma kienu jzornmu dokumenti 1-anqas ta' dawk li humaPEP. 541 Ghandhom file cabinet kbir li fih iZommu dokumentazzjoni relattiva ghal PEP barranin u Maltin. Dan il-file cabinet ghandu lock u kien hemm zmien fejn kien fil-kcina, hdejn il-bieb, imbaghad bidlulu postu ghall-istorage room. Safejn jaf hu ma kellhomx portfolio ta' klijenti Russi. Huma kien rcevew prospetti minghand persuni Russi iZda ma kellhomx tali klijenti fl-2016. M'ghandhomx PEP Russi, ghalkemm ghandhom lista t'ismijiet ta' persuni ( PEP Russi li m' accettawhomx. John Dalli kellu kont mal-Bank Pilatus. Dal-kont infetah fl-2014 u gie maghluq fl-2015. Hamidreza Ghanbari kien ir-relationship manager ghal John Dalli u kien hu li fetahlu 1-kont. L-unici transazzjonijiet li kien hemm fih kienu dawk biex jithalsu 1-ispejjez tal-kont bankarju ghax ma kienx qed jigi wzat u waqgha dormant account. Jidhirlu li kien gab il-flus minghand 1-HSBC u wara li thaslu 1-ispejjez bankarji ghalqulu 1-kont. L-opening balance tieghu kien zero, baghat madwar elfejn euro. Wara 1-fees gew offset. II-closing balance tieghu kien zero wara hrug ta' cheque ghal sebghin euro. L-ammont ta' flus li ghadda mill-Bank Pilatus fil-kai ta' John Dalli kien wiehed zghir hafna. Dan kien kont personali ghal John Dalli. 542 ( • • ~- of tJ '..,: ;; J ·..::. ~ Mhux minnu Ii 1-kont ta' Keith Schembri kien attiv hafna u li kien hemm highly suspicious transactions ma persuni mill-Azerbajgan. Fuq medda ta' sentejn ma kienx hemm aktar minn hmistax il-transazzjoni u fihom ma kien hemm ebda involviment ta' persuni Azeri. Safejn kien jiftakar f' dan il-kont kien hemm biss depoziti u ma jiftakarx Ii kien hemm xi hrug. Kellhom talba minghand Keith Schembri biex tinhariglu executive card u harguhielu. Din il-card tigi ttoppjata u jidhirlu Ii din kienet 1-unika internal ongoing jew debit ( entry fil-kont ta' Keith Schembri. L-aktar ammont ta' flus li dahlu f' dan ilkont kien madwar mitt elf euro Ii saru f'madwar hames depoziti. Mistoqsi jekk jiftakarx kienx hemm transazzjonijiet oli.ra minn persuni minn partijiet tad-dinja oli.ra Ii mhux AZeri li kienu jinvolvu dan il-kont ta' Keith Schembri, Hamidreza Ghanbari qal Ii jiftakar li kellhom zewg internal transfers u zewg external transactions Ii pero zgur ma kienux jinvolvu elementi AZeri- la persuni u 1-anqas interessi. Safejn jaf hu Tillgate Inc. qatt ma kienet ( involuta f'xi transazzjoni mal-Bank Pilatus. Hu qatt ma ra dokumenti Ii ghandhom x'jaqsmu ma Egrant Inc. Safejn jaf hu Egrant Inc qatt ma uzat is-servizzi tal-Bank Pilatus jew kienet involuta f'xi transazzjoni finanzjarja li tinvolvi lil dan il-Bank. Hu qatt ma ra d- declarations of trust li semmew Maria Efimova u Daphne Caruana Galizia. Safejn jaf hu hadd mill-haddiema tal-Bank Pilatus ma raw dawn id543 dokumenti. Dokumenti ta' tali importanza (magnitude) kienu jkunu s-senior management Ii jittrattaw maghhom. Zgur li hadd mis-senior managment ma qatt raw dawn id-dokumenti. Dan ghaliex meta jkun hemm high risk client, irid ikun is-senior management Ii jawtorizza tali onboarding. Minn naha tieghu ma jafx: Ii Egrant Inc qatt issottomettiet xi bank account opening form mal-Bank Pilatus jew Ii qatt ghamlu xi talba biex jigi miftuh kont fil-Bank Pilatus. ( Mistoqsi dwar mm ikollu access ghal dokumenti ta' din il-manjitudni, Hamidreza Ghanbari qal Ii 1-unid nies Ii jkollhom access ghalihom huma hu, I-Head of Compliance u r-Risk Manager u r-Relationship Managers Ii jkunu rcevewhom. Hamidreza Ghanbari ma jistax jifhem min huma dawn it-third parties Ii jissemmew £1-artiklu ta' Daphne Caruana Galizia. Biss dawn jistghu ikunu u jinkludu PWC, KPMG, MFSA, FIAU Ii meta jmorru jaghmlu viZta, dawn jistaqsu ghad-dokumenti u I-Bank jipprovdihomlhom. c Fil-kors tal-konversazzjonijiet taghhom 1-impjegati kienu juzaw iI- WhatsApp. Huma jaghmlu wkoll interviews permezz ta' Skype ghal impjegati prospettivi barranin. Biss ma jaghmlux transazzjonijiet bankarji bI-iSkype. II-Bank Pilatus ghandhom il-proceduri taghhom ta' kif jipprocessaw pagamenti. Ghandhom electronic indemnity form Ii 1-klijenti jridu jimlew. L- 544 istruzzjonijiet ghall-pagamenti jehduhom permezz taI-emails. Wara li jircievu I-email, jawtentikaw dawk I-istruzzjonijiet. Impjegat icempel lillklijent minn fuq Iinja teiefonika Ii tkun registrata u ghandhom procedura t'identifikazzjoni doppja. 11-persuna Ii tiddalja n-numru ma tkunx I-istess persuna Ii tkellem lil klijent. Dan biex jevitaw Ii jkun hemm teiefonati foioz. Tkun it-tieni persuna Ii tawtentika I-pagament. Darba jkun sar iI-process ta' verifika tat-transazzjoni, I-istruzzjonijiet ghall-hlasijiet jghaddu ghand il--,.. ( Compliance Department bid-dokumenti Ii jsostnu dik it-transazzjoni. W ara jaghmiu call backs. Biss huma ma jirCievux struzzjonijiet ghaI-transazzjonijiet bankarji bI-iSkype. Meta I-Bank jigi biex jaghti self, ikun hemm Credit Committee li jirCievi dik ittaiba ghas-self u hemm diversi stadji biex jigi moghti self. Huma jaghtu "Lombard Loans which are like securities backed or deposits backed or asset backed". Mhux normali li jaghtu self minghajr collateral. ( 11-kwalita taI-collateral taghmilha aktar facli ghalihom li jaghtu self. B'hekk ghandhom wahda milloghia capital adequacy ratio £'Malta. Ir-Regoiatur jistipoia 8%, filwaqt li I- MFSA tistabbiliha ghaI 12%. Huma joperaw ghaI madwar 13% u fuqhom. U ma joperax oghla minn 16% huwa dovut ghall-fatt Ii huma jridu jiehdu 20% exposure. Ghandhom limiti kemm jistghu jaghtu self Ii huwa stabbilit mir-Regoiatur. Hemm ratios differenti. Jispjega kif jahdmu dawn ir-ratios. 545 II-loan portfolio taghhom huwa short to medium term. Huma ma ghandhomx mortgage business u b'hekk is-self taghhom huwa ghal perjodi qosra. Dawn is-self jghaddu minn credit assessment Ii jsir minn Credit Committee u jekk dawn ikunu soddisfatti imbaghad jigi approvat. Iz-zmien biex jigi awtorizzat self jiddependi minn kaz ghal ka:Z. Huma jkollhom credit proposal u jiddiskutu 1-parametri tas-self. II-Bank Pilatus ma jircevix hafna talbiet ghal self. Fil-fa tt kull ma kellhom self kif xi disa' jew tnax il-self minn mindu bdew joperaw. Ghalhekk ii-capital adequacy ratios tal-Bank Pilatus huma gholjin. II-Credit Committee huwa kompost minn Hamidreza Ghanbari, Ali Sadr u Claude-Ann Sant Fournier. Fil-kaz tas-self Iii Negarin Sadr, peress Ii skont ii-Credit Charter u r-regoli taI- MFSA hi tigi related party, is-self ma setghax jigi approvat mill-Credit Committee iZda mill-Bord tad-Diretturi u c-Chairman ma jkollux vot innifsu. B'hekk meta r-rizoluzzjoni ta' dan is-self ghaddiet din ma kienetx iffirmata mic-Chairman. Negarin Sadr Hasheminejad ghandha kont mal-Bank Pilatus. · Verament Ii inghatat self mill-Bank Pilatus u Ii ghandha negozju tal-moda f'Londra. Fir-rigward ta' dan is-self jiftakar Ii kien Frar jew Marzu 2016 u kienu rcevew talba sabiex ikun jista' jigi akkwistat pistachio farm £'California. Il-collateral 546 ( ghal dan is-self kellu jkun proprjeta immobiljari £'California. Din il-credit proposal kienet sottomessa lill-Board tad-Diretturi u mxew skont il-procedura ghall-self Ii jkun asset backed. Is-self gie maqbul u moghti. Ghandhom audit trail ta' din it-transazzjoni inklU.Z 1-istima tal-assi nfushom fl-USA. Dan isself kien gie approvat dakinhar stess. Ghandhom sistema li hija very agile system bazata fuq il-principju ta' komunikazzjoni robusta mar-relationship manager rispettiv. Is-sistema ta' self fil-Bank Pilatus hija wahda spedita (' hafna f'kull kaz. Ghandhom dokument Ii huwa standard u Ii huwa robust u Ii jiehu hsieb li jassigura 1-interessi tal-Bank meta jinghata self. U peress li ma ghandhomx hafna kaiijiet ta' self jaffordjaw jghagglu I-process iktar. Jista' jkun Ii t-talba ghas-self saret matul il-hinijiet ta' filghaxija jew il-lejl minhabba Ii hemm differenza ta' 9 sighat fil-hin bejn Malta u California. 11Bank generalment jibqa' miftuh sa tard ukoll. ( Supt Abdilla: Do you remember if it was a for a million-dollar ($1,000,000) loan? The Witness: recollection. The amount was of one million ($1,000,000) to the best of my Supt Abdilla: If I tell you that it was one point five ($1.Sm). One point five million ($1.Sm) yes because there was another loan of The Witness: one million ($1m) Supt Abdilla: How much was it one million ($1m) or one point five ($1.Sm)? The Witness: One point five, one point five ($1.5) I think. Supt Abdilla: So the other one you were referring to? The Witness: There is another loan that we sanctioned for one million, one point 547 one million euro (€1.lm) so I was just mixing them up. Supt Abdilla: To her as well? The Witness: No, no, not to her. To another client, to another client. So, I think it was the loan amount one point five ($1.Sm). Again, we have all the documents so itThe Court: It can be crossed checked - The Witness: It was last year so I can double check that for you. Supt Abdilla: So, was this loan granted in full? So the actual payment was given out in one whole lot? The Witness: Yes, yes, to the seller of the interest of the pistachio farm. The Court: Ok. So, it was a lump sum. If it was one point five million ($1.Sm), one point five million ($15m) were wired. ( The Witness: Yes, one single payment went to the seller of the interest of the pistachio farm. Now because here it says that, apart from that it was opened The Court: immediately, it refers to one million dollar ($Im) and given to Negarin Sadr for her fashion business, whereas you are saying that it related to add interest in this pistachio farm. Two thing do not really tally there it seems. However, it adds that another instruction came in because As soon as the loan was processed a significant proportion of it, approximately four hundred thousand US dollars ($400,000) was to be paid out from N egarin Sadr loan account to a bank held by a Maltese woman who loves in New York and has a jewellery business called Buttardi. So, you confirm that only one payment was made and this payment was executed in the name of this seller of this interest in the pistachio farm. The Witness: Yes, yes. We have the Swift confirmations as well. The Court: Do you recall the name of this person? The Witness: ... Senturabi, SNT because the land is his initials SNT, so ... Senturabi, but then again we have the full audit trail of that that you can see the loan sanctioning process, the loan agreement that was signed between the bank and the client, and the Swift confirmation of the proceeds of the loan, how they were sent. So, I think it is best, we already provided that to the Inspectors. If you want to see that I think that is The Court: But a part from this loan, I mean Negarin Sadr did not have or did not apply, or did not receive another loan from Pilatus Bank. 548 ( ~ . . ~ --· . ,, t_,:'-L0J..Jt:t} The Witness: No, no. The Court: So this is the only loan that she had. The Witness: This is the only loan, yes, yes. Absolutely. The Court: Yes, and what about Michelle Buttigieg? Do you have Michelle Buttigieg as a client of your bank? The Witness: No. The Court: Did you have any past or present commercial banking relationship with Michelle Buttigieg? ( The Witness: No. Supt Abdilla: Ever heard of a business by the name of Buttardi? The Witness: Me no, personally no. I have no idea. Supt Abdilla: The chairman took a similar loan like his sister on this same ... ? The Witness: Altitude, is a legal entity in the States for the same land, yes, to buy a similar interest. The Court: Now, so let me see this. In so far as - The witness: So Altitude is one point five, this one was one point five for twelve point something percent. It is coming back to my memory. Supt. Abdilla: In fact they have twelve percent divided by two percent divided by two and then they have another twenty-fourThe witness: Altitulde has twenty-four percent and then - Supt. Abdilla: For a total of forty-nine point five percent. The witness: It says one point five. Michelle Muscat mhix klijenta tal-Bank Pilatus u m' ghandhiex kontijiet bankarji mieghu. L-anqas Michelle Buttigieg. L-anqas Joseph Muscat, Konrad Mizzi, Sai Mizzi Liang u Josette Schembri Vella. Brian Tanna u Karl Cini m' ghandhomx kontijiet bankarji personali mal-Bank Pilatus i.Zda huma 549 corporate services directors, jigifieri Brian Torma ghandu corporate account Ii tieghu kien UBO iZda li illum huwa maghluq. Dan kien ta' Willerby Trading Inc. Hamidreza Ghanbari jghld li Leyla Aliyeva u Arzu Aliyeva huma wlied ilPresident tal-Azerbajgan. Tale Heidarov u Nijat Heidarov huma wlied il- Minister for Emergency Situations. Dawn ghandhom kontijiet corporate u mhux personali. Kien introducihom hu lil Bank Pilatus ghax kienu klijenti tieghu qabel meta kien jahdem fl-Emirates National Bank ta' Dubai. Ilu jafhom sa' mill-2009. Mistoqsi dwar due diligence li ghamel fil-konfront taghhom jixhed li 1-Bank Pilatus ghandhom process ta' due diligence li huwa robust fissens li jimxu mal-ligijiet lokali u dawk tal-FIAU implementing procedures u I- AML policy and procedures. Huma ghandhom dokumenti li jinkludu awditjar ufinancials mill-bigfour-fil-fatt Ernst and Young jaghmlulhom I-audit tal-assi taghhom. Dawn qatt ma gew il-Bank Pilatus, iZda hu kien iltaqa' maghhom f'Londra, f'Baku u £'Dubai. II-Bank Pilatus iZomm face to face interaction mal- PEP u ghalhekk jiltaqghu mal-klijenti wkoll u jzommu log ta' dan sabiex jekk relationship manager jigrilu xi haga min jigi f'loku jkun jista' jsegwi. IlHeidarovs ghandhom kumpaniji Maltin. L-Aliyevs ma jidhirlux li ghandhom. Mistoqsi dwar jekk hux konxju ta' xi hadd minn dawn 1-erbgha li uza s550 ( J '· J ~ • t._•..;Jj.i_ servizzi tal-Bank Pilatus fir-rigward ta' negozju ma xi wiehed mill-PEP Maltin Ii semmejtu aktar il-fuq huwa wiegeb "Absolutely not". Hamidreza Ghanbari jiChad Ii Jose Eduardo Paolino dos Santos it-tifel taddittatur tal-Angola huwa klijent tal-Bank Pilatus. Hamidreza Ghanbari jghid 1i huma gew mitkelma minn corporate service provider u fethu kont fil- ( Bank Pilatus, izda I-audit trail qeghda hemm u turi min hu wara din ilkumpanija Maltija. Kollox kien regolari. Wara ftit xhur gew xi avukati PortugiZi fil-Bank Pilatus Ii nfurmawhom Ii kien hemm share transfer t1 ammont ta' shares Ii waslu sabiex jigi mibdul 1-UBO u Ii ghalhekk kien hemm sid gdid. Kienu ltaqghu maghhom Hamidreza Ghanbari u I-intern Ii kienet tahdem maghhom dak iZ-zmien, Maria Efimova. Meta informawhom 1i kien hemm UBO gdid, Hamidreza Ghanbari informahom Ii ried isir process ta' due diligence mill-gdid u ghamlu hekk. II-Compliance Department ma kienux kuntenti bil-kwalita tad-dokumenti Ii kienu gabulhom u rrifjutaw li jaccettaw lil dan is-sid il-gdid. Il-kont gie maghluq. Ghalkemm il-holding company u trading company originali Maltin kienet giet imwaqfa minn Nexia BT, 1-Avukati kienu Portugi.Zi Ii jghixu 1-Izvizzera. Ma jiftakarx min kien 1- UBO, iZda jghid Ii kien jiftakar Ii kien PEP wara Ii kienu ghamlu tiftix fuq idDow Jones. Maria Efimova kienet 1-unika persuna Ii kienet mieghu HI-meeting meta 1-avukati Portugi.Zi qalu Ii 1-UBO kien PEP. Ghalhekk issuspetta Ii 1persuna wara dik 1-istorja Ii kienet giet pubblikata minn Caruana Galizia 551 kienet Maria Efimova. Kien hemrn kaz kriminali kontra Maria Efirnova miftuh mill-Bank Pilatus £'Malta ghal frodi Ii ghadu pendenti quddiem il-Magistrat Dottor Donatella Frendo Dimech u prosegwit rnill-Ispetturi tal-Pulizija Jonathan Ferris u Lara Butters. Dr. Joseph Giglio qieghed jirraprezenta lil Bank Pilatus. ( Mistoqsi dwar il-fatt Ii kien hemm compliance inspection. minn naha taI-FIAU fl-2016 Harnidreza Ghanbari jghid Ii kellhom spezzjoni milI-MFSA f'Settembru 2015 war a Ii kienu ilhom mad war sena joperaw. Din kienet full-on inspection. Mir-rapport taghhom kien "It is very clear with their findings and it was a very good report". Mistoqsi jekk kienx rapport favorevoli, Hamidreza Ghanbari jghid Ii I-FIAU ( .;.. ma kienux fehrnu 1-mudell bankarju taghhom u ghalhekk kellhom iqabbdu lil KPMG u lil Camilleri Preziosi biex jghinuhom u wara Ii ssottornettewlhom ir-rapporti taghhom, ikkonkludew Ii I-Bank kien compliant wara Ii kienu regghu gharnlu spezzjoni ohra. Dan ir-rapport inhareg f'Setternbru 2016. Hamidreza Ghanbari reggha xehed fid-9 ta' Mejju 2017 fl-atti tar-rikors ta' 552 Pierre Portelli relattiv ghall-siltiet mill-Compliance Report tal-FIAU u kien gab mieghu kopja tal-ittra mibghuta lil Bank Pilatus fis-17 ta' Mejju 2016. Din kienet tirrelata on-site inspection li kienet saret mill-FIAU bejn il-15 ta' Marzu u t-22 ta' Marzu 2016. L-ewwel kienu baghtu zewg spetturi juniors. Kellhom 1-fuq minn 20 sena u wahda minnhom kienet anke ghamlet interview malBank Pilatus iZda ma gietx ingaggata. Dawn ma kienux fehmu 1-mudell ta' negozju tal-Bank Pilatus. II-Bank provda lil dawn I-audited financials fir( rigward tas-source of wealth mahruga mill-Big Four. Dawn ma fehmux dawn I-audited financials li kien jikkonsisti f'mijiet ta' pagru u ma kienux jafu x' inhuma dividend distribution. II-Bank Pilatus qabbad lir-Risk Department tal-KPMG u ghamlu studju dwar 1-AML procedures li wrew li ma kien hemm ebda nuqqasijiet. Fl-istess waqt qabdu lid-ditta Camilleri Preziosi sabiex jaghmlu rapport parallel. Wara li ( tlestew dawn ir-rapporti, il-Bank Pilatus reggha ghamel risposta lill-FIAU b'riferenza ghal dak li kienu sabu KPMG u Camilleri Preziosi. II-Bank Pilatus kien irdeva t-tieni ittra li kienet tghid li minhabba li deher Ii setgha kien hemm xi misunderstanding bejn 1-uffiCjali li ghamlu 1-ezami u I-Bank, riedu li jergghu jaghmlu spezzjoni ohra. Kienu ghamlu wkoll laqghat ma Alfred Zammit, Deputy Director tal-FIAU sabiex jaraw li jkun hemm xi hadd senior biex jissorvelja s-sitwazzjoni. Kien hemm ukoll laqghet mal-MLRO. Fis-26 ta' Settembru 2016 1-FIAU imbaghad hargu ittra ohra li kienet tghid li wara 553 li rrevedew il-posizzjoni u d-dokumentazzjoni moghtija lill-kumitat u raw x'kienu n-nuqqasijiet identifikati issa dawn dehru li gew solvuti u ghalhekk il-kwistjonijiet sollevati fl-ittra tas-17 ta' Mejju 2016 kieu solvuti. 11-kwistjoni kollha kienet li huma ma kienux qeghdin jifhmu kif il-Bank kien qieghed jiddokumenta t-transazzjonijiet tieghu. F'Novembru 2016 il-Bank Pilatus talab lil PWC sabiex jaghmel AML audit ( fuqhom, u dan peress huma jaghmlu dawn 1-istudji b'mod regolari. Dawn ukoll innotaw il-fatt li I-Bank Pilatus jaghmel live monitoring tattransazzjonijiet bankarji tieghu haga li r-retail banks ma jaghmlux. L-internal audit ma kienx sab nuqqasijiet konsistenti- hdax low risk findings. Fir-rapport taI-FIAU hemm indikazzjoni ghal transazzjonijiet Ii ma humiex specifikati u fir-risposta tal-Bank Pilatus lill-FIAU huma kienu talbuhom sabiex ikunu specifki. Fir-rigward tat-transazzjonijiet imsemmija fil- Compliance Report tal-FIAU tas-17 ta' Mejju 2016 Hamidreza Ghanbari jghid hekk: The Court: Thank you. Now, in relation to these alleged transactions that I mentioned in bullet number 1 and bullet number 2, here it says that in one particulat bank account, the equivalent of approximately one million (1,000,000) was transferred into an account classified as high risk from a bank account of a third party. Here the report does not really mention names. It does not mention countries. It does not mention companies. It just leaves the issue and deals with the issue in very vague terms. Can you please explain what this particular transaction relates to? 554 ( ., U_·J0~J ( Witness: Yes, Your Honour, as you mentioned the FIAU report does not specify the transaction and in our reply to the FIAU we again ask the regulatory body to be specific, but from what they have said and from what they have seen, one of the transactions that we thought that they are referring to given the amount and given that they mentioned it is an Azeri PEP, it is the payment that Sahra FZCO received from their property manager company in Dubai which is three point six million (3.6m) durhams which is approximately, with the rate at the time should come around one million (1,000,000), in which we have provided the documents. And what I want to clarify is the Swift part that it is mentioned that for incoming payments, when we say Swift sanction screening or Swift screening tool, they did not even understand that, because they never worked in a bank. So they do not have any undestanding·of Swift, how Swift works. So when we said that ok these they get screened into Swift, they just again vaguely said Swift programme, so you have the Swift payment platform and they you have Swift screening, sanction screening that screens all the payments with the sanctions list, ... sanction list, EU sanction list, anything, anything that for Swift it is ... For us it is like global, that they have the screening tool. Now the documentary evidence on that it is first of all it is in the platform that we use. But again it is in the Swift itself, but you have to be able to read the Swift fields. If you do not read the Swift fields then they are like ok they have done the screening but there is no documentary evidence.No, the documentary evidence A is in the Swift sanction screen, the platform that we have with Compliance Level 1, Compliance Level 2 that we have. And it is in the Swift itself in the field of the Swift that you see screening information 'A Ok' meaning automatically release, that they did not find anythingrong with this payment and then it was released and booked in our sytem. But you have to be able to go through so each fields this means something, so you have the ordering customer, you have the beneficiary, you have the intermediary bank, you have the bics. So anything that we send and we receive it is unique to this bic PLTSMTMT. But you have to be able to read that when you say that ok they said Swift programme is there but there is no documentary evidence, if you have seen this and you are like ok this is just a payment confirmation you do not pay attention Field 433, screening information 'A ok' meaning automatically released, then we have a problem. Supt. Abdilla : That is because what you have already mentioned previously in your previous testimony is that the Swift screening process is an automatic system whereby each payment is screened through a list of sources, like the UN sanction list, the EU sanction list, the US sanction list. And this process is done, so just one clarification, so this process is done automatically by Swift upon the process. It is not in that one week which you said that every incoming transaction you have one week whereby you check the transaction yourself. Witness: No, no, this is every single incoming automatically. Every single 555 ' . - ' l U~- ~·,JJU incoming payments that come to the bank goes through a Swift sanction screening tool. Every single, so The Court: Every transaction generates that report there. Witness: Exactly. So you have to go to TAS. TAS is the protal, so we create a contract in our core banking system Oracle Flexcube that gets pushed to TAS, then from TAS goes to sanction screening first, because Swift does not want to get hit by a payment that is related to a designated person if that person is on any black list. So it goes there. If it is ok then it release on the other end as well. When it comes they want to make sure, they want to make sure the banks, they want to safeguard themselves, they use that tool that is provided. This is the screening tool, not the execution. The execution it goes to TAS for every single dime, whether it is one euro (€1) or twenty million euro (€20,000,000) it goes through TAS and you can go and see every single and outcoming that is tied to our big number. Supt. Abdilla : This sanction screening is provided by Swift directly? Witness: By Swift, by Swift. Supt. Abdilla: And is this automatic to all banks? Or you chose to take this maybe add-on from Swift? Witness : No, no, you have to subscribe to it. It is a subscription. I do not know, I mean I talk on behalf of Pilatus, all the banks I do not know but I think that everybody in their right mind they use it to safeguard themselves. The Court : Ok. Supt. Abdilla: So do you have the transactions themselves? Witness: So I have the statements, Ibroughtthe statements. Ibroughtthe Swift with the screening information, Field 433, so these are the true is these are the ones proviously that they provided. So this is th, when we archive them it changes. So this is from the archive, ok it condenses it, so I do not know. But this it the actual one that we have. So these are the supporting documents fro the rental that they received, because the UBOs they have properties. These are the lists of tenenats with the amounts that they received. So, and also my logs are here as well. And also we have also sample title deed as well for the villas, that it belongs to the UBOs with this. And this is the account statement again. Now the other one Your Honour, if you allow me to continue, Supt. Abdilla: Can I ask you something please? Witness : Yes. 556 ( Supt. Abdilla: You highlighted two transactions. Witness: Yes. Supt. Abidlla : What if I tell you that there were three transactions? Witness: This is, again as I said, becuase they did not specify, we think they referred to this third party with the amounnt. There are more transactions from the same party because that party is property manager of that company. Supt. Abdilla: So technically that one million (lm) that is referred Witness: ( We think it is that one with the date. But they are not specifying. The Court: So when you received that report about that one million (lm) they did not discuss with you about this particular one million transactions? Witness: With me no, they did not discuss it. The Court: So you just technicaly had to guess because it could be any two (2) transactions from, any other transaction from any other PEP for that amount. Why have you specifically selected think that it is from Sahra FZCO they they are talking about there. I believe that they are not the only PEP you have, right? Witness : No, no, no, but what they are saying is that, if you read, what we thought they are referring to, because they said the same third party provided transfers to the PEP accounts. So Merk is the property Manager of these two relationships, the two Azeri PEP. So if you read the report, the report says that the same third party, because they do not receive from third parties. The third party, well what we thought they were referring to is their property manager that they recieved these funds. Supt. Abdilla : Ok. Witness: Because if you read the report that I put for you they are saying that it is appoximately one milliom (1,000,000) then the same party sends same third party. "This third party made a number of other significant deposits to The Court : different bank accounts pertaining to companies owned by the same UBOs." So Witness: Same PEP. So we have thatin thatthe same company Merk they made payments to other, they distributed rental incomes to other PEP accounts. That is why our mind went there, but again FIAU is to confirm that. The Court: Well I guess they would be in a position to confirm that at least. Witness: that. But from the trend that we saw we thought ok they are referring to 557 ; • ! • ~. _. ~ ·. ) u _.;,;J ._• v The Court: Ok, probably they are referring to that transaction. Ok. Supt. Abdilla : I think that they may be referring to some other three (3) transactions because ok it is today's rate of exchange, but I do not beleive that in two (2) years the rate of exchange changed much. But these two transactions together make up five point four million (5.4m) Emirati dirhan and that would make it one point four seven million dollars ($1.47m). So most probably they are referring, The Court: (€1,000,000)' Here it says 'equivalent of approximately one million euro Witness: So the three point six (3.6) should come around one million USD ($1,000,000) so because the rate is pegged, so it is three point six seven (3.673). So that is around one million USD ($1,000,000) which they put probably approximately one million euro (€1,000,000). So essentially these statement of accounts and the supporting The Court: documents that you are exlubitng relate to what you think are the transactions that the FIAU had in mind when they drew up this report. Now this has to be verified eventually by the Police with FIAU. Perhaps we would have to come back to this again. Now in relation to the second payment, the five zero five thousand euro (€505,000). Witness : So, for that, again since they did not specify, we believe or we think that they were referring to a loan payment between one of our clients with his friend, that they actually entered into a verbal agrement that for our client to advance funds to his friend. And then they had an assignment that the client assigned it to one of his legal entities. So we again in our letter we said we believe you are referring to this, which again I brought supporting doucuments that we have the contract which refers to the verbal agreement, because that is why the verbal agreement, we thought that the handshake is referring to the verbal agreement. That if two friends that have been together since college, he advanced money to him. Obviously they had a verbal agreement. Once he assigned it to his corporate, to one of his corporate entities, then they have the loan agreement with the source of funds that actually this was relating to purchase of a property. So he gave him money for him to buy a property in the States and then he sold that property and then he settled his debt. So I brought the settlement statement, the loan agreement and based on the supporting documents for the loan agreement. So I will give you this and then there is another thing here that I want to show regarding the screening as well, that, so we have again 'A Ok' which automatically released. This is again 'A Ok' automatically released. Then we have FPO. FPO means false positive. Sometimes the system flags the street name or something. But then you go, by you I mean the Compliance that is the Department which is responsible for that. They go and they check that Ok it is not against the 558 ( sanction list, it is a false positive. So I brought these as well and I can leave it to you. Supt. Abdilla: So a false positive would have to be released let us say manually. Witness: Manually. They have to go and check that soemthing is in the Swift sanction screening. Then you have to go and check that if there is, if it is a valid flag or no it is a false positive. It picked up a street name or whatever that it picked up. Then you have Supt. Abdilla : Or a person with the same name for example Witness: Yes, with the same name or anything. I mean it is a false positive. So then the system quotes it as a false positive. ( Supt. Abdilla : And in that case, in case of a false positive, would you log that in TAS for a Swift to have a record that it was manually released as a false positive. Witness: Yes, yes, there is. There is, because it goes to Compliance level 1, and then they have to go and they have to look into it. Supt. Abdilla: Yes but the result, the end result of this manual exercise by Compliance would it then be reflected in the TAS? So like if the TAS through Swift, through the screening process would give you this person might be that person, and you check and you say listen this is a person which has the same name of a person which is in the UN sanction list, would you have to tick something? Would you have to write something for Swift to have some piece of mind that the bank has checked and there is a record and the bank checked withing the Swift system? Witness: That I think is best if you checked with the Compliance Team, because for the segregation of duties obviously I do not have access to that. So how they do that I am not the right person to answer that. ( The Court : So, however, in so far as these transactions are concerned, this is Hereti Hodlings Limited. So one is Sahra and this is Hereti Holdings Limited. Supt. Abdilla: Can we know for those two persons who are the UBO's? Witness: For Sahra it is Mrs Arzu Aliyeva and Mrs Leyla Aliyeva, jointly fifty fifty. Hereti's, to the best of my recollection is owned only by Mr Nijad Heydarov solely. So he is the shareholder. Mr Nijad Hejdarov. The Court: So these payments that were mentioned here do not relate to any maltese PEP. They relate only to Azeri PEP. Am I right? Witness: Yes Your Honour. Supt. Abdilla : And as far as you are aware and as we have already asked you this 559 question a million times, all transactions, the bank processes pass through Swift. Witness: Yes. Absolutely. TAS, goes to TAS and then Swift yes., every dingle time. Even when we pay for our own services, if Swift subscription for example, Blomberg subscription, every single dime is recorded. The Court: Ok. And whenever you use TAS I presume that you use it concurrently with Flexcube. Witness : Absolutely. And then you have for every transaction you have maker and checker that who actually made the contract, who checked the contract. And then if it is based on the grids that we have above, if I recall correctly, five hundred thosuand (500,000) it goes to the CEO. So then you need, you have a releaser. So you have basically the ID of the person who has done this as well. The Court: exmample? Ok. And there is no way that you can buy by-pass Flexcube for Witness: Absolutely not. The Court: And make payments through TAS or any other platform apart from Witness: Any payment that you make is recorded in TAS. You cannot by-pass. If it is an electronic transfer that is number one. Number two is that I have to go through a correpsondent abnk. I cannot send money directly anywhere in the world. Even if I want to send money to HSBC Malta I have to go through a correspondent bank. So I have Nostro accounts that they call Vostro accounts and every single dime that has to be sent it has to be debited. The same way, think of it as this, that you have an account, if you want to make a payment you have to go through your bank. So a bank who wants to make a payment has to go through his correspondent. So it is recorded there and then it that Swift you see which correpsondent was used. So I mentioned ourBIC. Then you see the BIC of Societe Generale. You see the BIC of BOV. You have the list, we have provided the list of our correspondents and all of that. So you can see which correspondent was used. The Court: Do you have the list of correspondent banks? You do. Ok. Supt. Abdilla : Your Honour, I believe it was marked and marked all over again. The Court: correct. Just for Mr Gambari to go through them and check whether they are Witness: Oh yes. There is Bank of Valletta, DZ Bank, Supt. Abdilla : The ones marked in light pink? Witness: Yes, correpsondent money markets. Yes, some of them they do not 560 ( ( !. ' • ~ f-• ..... v clear money, so even it is easier because the ones that they clear money it is less than the actual money market Supt. Abdilla : Just confirm, some other witness, apart from marking the correspondent banks, because this list has correspondence, investment and counterparts, for the correspondence banks he marked them with a 'No' and even marked for which currency you use them. ( Witness: The other think is best if you provide me with the list, so we can actually provide you with the list that ok these ... So the main ones are Bank of Valletta, Societe Generale and DZ. USDs only DZ now. Since inception it was BOV and WGZ. Then WGZ they stopped, actually we had at the beginning we had I think there was Turkish bank that was doing that but immediately they stopped because with USd there is so much sensitivity that everything has to go to New York. Forget about my correspondent in Germany, my correspondent has to go to New York, JP Morgan Chase, Bank of New York, Mellon, Citi Bank, these are the usual suspects. So every single USD transaction has to go to New York, get cleared from New York, go to the beneficiary. So they call this a U-tum transaction because you make a U. And this point, this guy here the banks in New York. So I cannot make any payment without going to my correspondent. Then my correspondent has to go to their joint clearing house. So the clearing business is pretty much a monopoly of a handful of banks, the big banks, the major banks, especially when it comes to USD. Supt. Abdilla : Can you explain to us a little bit the BIP? Witness : Yes. Supt. Abdilla : How is it used in your bank? BIP is a reporting tool, so we issue reports, client lists, any report that Witness : we want to extract from Flexcube they issue BIP reports. So incoming funds, outgoing funds, list of clients, all of that. Supt. Abdilla : Is it an add-on to Flexcube? Or is it a different stand-alone system? Witness : No, no, it is, as far as I know, but again the CEO is, when it comes to the details, is better than me. But it is a reporting tool that we extract reports, BIP reports. Supt. Abdilla: Yes, but is it like TAS, where you have this third company providing the interphase with Swift? Or is it an add-on that could be, that you could buy through Witness: No, no, it is part of Oracle Flexcube. So it is just generating reports. Supt. Abdilla : It is part of Flexcube. 561 .• \ ~ .. ...; ...,· • .l Witness: It generates reports for us, to the best of my knowledge. Supt. Abdilla : As far as you know who decided in your bank to opt for Flexcube? And why? And who decided to opt for TAS rather than any other system and why if you know? Witness: Again, as far as I know at the beginning when the bank in the set-up process after receiving the license obviously the CEO at that time with the Board, with the supervision of the Board, they, I believe that they received various quotations. If I recall correctly and then Oracle Flexcube was the best and the most expensive at the time, core banking system. So they decided that ok if we want to do this let us just do it, let us have the infrastructure ready from day one, let us go for something ... we are not going to use it today, today we do not use it the way big banks they really ... to its capacity, but we said that ok as in a new bank let us have something that is the best in the market. And now BOV when they migrated to Oracle Flexcube so now their core banking system, Oracle came here, they signed a contract and now BOV is migrating from whatever their core banking system was to Flexcube, because again it was like the best so let us go with the best again. ( Supt. Abdilla: And forTAS? Witness : The same, TAS is, as far as I know is because we do have, it allows us to connect with Swift because we do not have that much of volume. So it does not make sense for us to be directly connected to Swift. Again these decisions were made prior me becoming the CEO. Bu tis it possible to use TAS to effect payments that would not, in such The Court: a way that the transactions would not be recorded in Flexcube? Is it possible? Any you create, that again I think you have to refer that the CEO Witness: because when it comes to technicality he is better experienced than me. But every single payment, every single dime has to go through TAS which then go to Swift. From Flexcube you cannot make a payment. From Flexcube itself The Court : (_ You can despatch an order for payment. Witness: You create a contract but you cannot make a payment. It has to be released to TAS because TAS connects you to Swift and then from Swift you go on. The Court : So, but can you by-pass Flexcube in such a way as to effect a payment directly through TAS without it being recorded on Flexcube? Perhaps this is theoretical, but I would like to have a Witness: That I do not know. If again it is a fraud question if you can by-pass, if again if you by-pass Flexcube it is one thing, but you have to go to TAS. So if you 562 .b ! made a payment it is recorded in TASno matter what. And then you can go and check TAS. From Flexcube you cannot. Supt. Abdilla : So technically you cannot by-pass the correspondent bank? Witness: No. And you cannot by-pass TAS. You need the two. You need the means to actually send it. So if you somehow defraud Flexcube Supt. Abdilla : It is not a question of defraud, it is a question of like for example if one day your Flexcube for some reason or another is down, and you need to send an urgent payment just the same, whether it would be possible to process that payment in TAS and then afterwards when the system is up and running again you record that transfer back on Flexcube? ( ( Witness: That I do not know that, I cannot answer that. What I answer is that any payment, asingle payment again going back whether it is one euro (€1) or hundred million euro (€100m) has to go through TAS, it is recorded in TAS, it is searchable in TAS, you can go to TAS, you can search it, and then when it is created and it goes to Swift sends the message to correspondent banks. So it is impossible for the bank to make a payment withoutTAS, without debiting its Nostro accounts with any bank that you can see in the Swift, that is Sociere Generale, whoever that we have a relationship with, DZ Bank, Societe General, BOV and all of that. So I have to go as an individual if I want to make my rent I have to go to my bank and then make that payment. In this they debit my Nostro account that I have, ok five million (Sm), ten million (lOm) whatever that I have. They grab that, they debit that, they send it to the correspondent bank of the beneficiary bank and then the beneficiary bank receives the payment. The Court: However, in your bank, apart from TAS, do you have any other programme or platform through which you can effect payments? Witness : No. The Court: No. So it is just TAS. Witness: TAS. The Court: So it is Flexcube plus TAS. Witness: Flexcube you create accounts and then you push it to TAS goes to Swift sanction screening. And then TAS, from TAS creates the message to Swift and then from Swift it goes out. The Court: I think that was clear. Anything else from Mr Gambari please. Supt. Abdilla : That is all. 563 .' v : 1oo.• "' ·: .... i J ;,} ·.t The Court: Thank you so much. Ix-xiehda ta' Luis Felipe Rivera Luis Felipe Rivera huwa ban.kier bi professjoni u jahdem maI-Bank Pilatus bhaia Chief Operating Officer. Kien beda bhaia Chief Information Officer My official start with the bank was as Chief Information Officer. So I was involved in implementing the Core Banking Systems, configuration of systems, internet banking for clients and I grew into Chief Operating Officer overseeing and implementing processes for the bank, cross-functional processes from processing of the payments to openening of accounts, to implementing the systems to support those activites and effecting better internal controls, risk management as well as, I also operate as part of an Executive Director on the Board having intimate, I guess, access in support about the operational systems with the bank. The Court: ( Ok. How long have you been working for this bank? Witness: Three (3) years. I mean this is our fourth (4) year operating. It is less than three (3) years technically, cause I had to have a PQ approved, but I did do consulting in the beginning during the initial set-up of the bank while my professional qualification was being approved by the l'v1FSA. I Huwa akkademikament kwalifikat bhaia Bachelor fl-Engineering u ghandu Masters fir-Real Estate Development and Finance. Ilu jahdem ma Ali Sadr minn zmien Ii kienu jistudjaw flimkien u ghamiu I-Masters flimkien. Kien ghameI zmien jahdem bhaia IT management consultant ghaI British Petroleum CIO fiI- Gulf of Mexico. Dan wara Ii huwa tghallern wahdu jhaddem IT systems izda imbaghad attenda korsijiet u ottjena certifikati ghaI project management, 564 t . u· ..? systems architecture eccetra. Mistoqsi jispjega sistemi Ii juza I-Bank Pilatus ghall-fini tal-operazzjonijiet bankarji tieghu, Luis Felipe Rivera jghid hekk Witness : So I guess high-level architect to the bank as operation support systems, and then the core banking system. Core banking system is our accounting system of records, it is where we mantain balances, manage accounts, post accounting GLs, revaluations of the regulatory stuff that we have to do, keep track of balances, what manages the whole process of the core banking system. We affect the payment from there, we open an account there, the actual client accounts are connected to Swift are all originating from that system. And then in addition to supplement that you have supporting documentation and internal document which we manage through other operational systems. Supt. Abdilla : So about the core banking system can you tell us what type of system you use if you were involved in the purchase of it? Whether it is an off the shelf system? Whether it is tailor-made for you? Witness: So this is one of the top three to five, it depends on who you look at and who is selling it, core banking systems in the world, significant investement in the beginning, but it is a core banking system meant for scalability developed by CitiBank Salt Oracle from the ground up architected with validation and all the things that you really need in place to make sure that that scent isn't off, all the validation that goes on in the back and in the database and all that. At its core it is structured with the concept of the Fori principle which is no one thing can be done in the system without another person doing it to prevent internal fraud to prevent me, I do not even have super-admin access. That does not exist in our core banking system except for one user, and that user is locked away for emergency situations in the safe with a code that I do not know . Half a code is know by somebody else and the other half is known by the Head of Legal. And the key to IT room is held by somebody else. So that user, and that user still cannot make a straight-through payment by itself. That is just in the core banking system. I do not want to go too far in the technical piece. I think I already mentioned that we use a Swift service bureau, we have sanctioned screening releases that we have to do as well. So at a minimum there are two people I need to do anything in the core banking system. If I am going to change a password, if I want to add a new type of fund transfer product, if I am going to move a label, it takes two people to first make the change, and then another person to review the change depending on the activity, they will re-key certain values to affect the payment or just authorise the change. Supt. Abdilla : So the system I believe is called, 565 , - ,~JJJ Witness: Oracle FlexCube. Supt. Abdilla : FlexCube. Witness: Yes. We are whirling on 12.02 which was the latest flavour in end of two thousand thirteen (2013) or early two thousand fourteen (2014) . Supt. Abdilla: You were saying that it is effectively an off the shelf, right? Witness: Off the shelf product that is sold directly to banks. So. Supt. Abdilla : And you were telling me also last time that we were speaking that this is a system that is even Bank of Valletta will be operating, Witness: So Bank of Valletta they operate, they built their core banking piecemeal throughout their years of operating and they actually awarded a giant contract to Oracle to move fully to Oracle Flexcube. This is the system that we are using. Supt. Abdilla : Can you tell us who the agent for it is? Witness: Gerard Mahoney, he is the, I guess, the product, in our account, manager with Oracle Supt. Abdilla : No, not from your bank. Witness: Oh, sorry. Supt. Abdilla : If we had to go to who supplies that Oracle directly? Witness: Oracle you can buy it directly from Oracle or through a partner. Supt. Abdilla : Ok. Witness : We purchased directly with Oracle. Supt. Abdilla: Ok. From the States? Witness: No, no, from Oracle, their representative office in Milan I think. Supt. Abdilla : In Milan. Witness: Yes. Supt. Abdilla : Ok. So effectively Swift system is integrated in it? Or is it patched in it? Witness: So high-level Swift is kind of like an address book of all the banks globally in a network. It is like an address book with a network kind of tied in, so, in three ways. So when you make a payment you need to connect to that network, I can 566 ?~ . - . : _- 7 u ·c connect Flexcube directly through a very expensive, technical connection which I, that is our business is not IT, we want to focus on banking. So we use use a Swift service bureau called Tas, and this service bureau they provide that technical connection into Swift alliance and they mantain that, because they change role books and XML requirements, all those kind of things very frequently. So to minimise my investement in having to re-change my production systems we integrate once with this Tas, we send them one file format, they take that message, they translate it into Swift message format which is ... filed 56A, it is the originating instituition, 56B is the address first line, second line. So they have structure, a common structure, they take our core banking system, you literally key in who is the beneficiary, who is the remittor, the amount, the debit, the credit, all that stuff. You save those to another person, they review it, they re-key in some values. They authorise the payment. It goes to this gateway. That gateway transforms that message into Swift language effectively. Tas from there, somebody goes there is level 1, level 2, and level 3 review. If it originates from the core banking system it goes to level 3 review and released by a Compliance officer just to mitigate internal fraud. So if someone did, if two people decided to corraborate internally in the Operations Department, that payment would have to be released by somebody in Complinace who is looking at instruction that we follwed all the internal checklist that we have, that we have done call-backs as a kind of sanity checks, also to make sure that it is not internal collaboration. So you release it from there after which it goes through a screening tool called Swift Sanction screening, where we screen a hundred plus (100+) sanction list globally. That payment when it goes out has hits the sanctions screening tool. We have a very high threshold set on it. So a lot of them get a false positive grabbed, but for us we use that also as an additional sixth, or seventh or eighth I principle if you say to make sure that the payment is a good clean payment. And all of this kind of comes from our more conservative model to make sure that we are treating our clients with our most, I think, respect, and making sure that they are not sending payments that they should not be sending, and that we treat their payments, that we check the payments and complied all our international regulatory requirements. So that is screening all check lists, EU lists, US lists, Black lists that we can set for certain people. And from that it gets released into Swift, that payment then hits a correspondent of ours. They screen the payment, then they make the payment from that to the beneficiares' correspondent ultimately, unless there is FX involved, which it goes through probably in another couple of two banks depending on who is doing clearing for what currency, and then that payment ultimately lands into beneficiaries account, after having been screened probably anywhere from four to five, to six, seven times depending on the currency. 567 ~· ;) J 0 i Fil-bidu kienu jzommu 1-informazzjoni bhal email eccetra fuq plain file server maqsuminf)olders. Wara minhabba li zdiedu 1-ammont t'impjegati dahlu ssistema Sharepoint Document and Management System. We have migrated to what is called Sharepoint and Document Management System, and over this year have been implementing further controls to our bank to better manage and digitaze kind of the banking compliance piece of it. So we have, at the bank we have a concept called Responsible Innovation where we feel that we should not be competing with Fintech firms for like making the payment faster. For us what is slowing a payment down is the compliance piece of it. So my, I guess, internal kind of goal is to build an internal process, give the tools to my compliance team so that they have access to KYC data, that I have the right risk rules and things like that. So if the payment if above a certain treshold it always goes through two or three levels of compliance. So that system we are in the process of implementing to improve our existing very manual process which is a little onerous, but for us it gives us the peace of mind that we are doing clean payments. So, and that, full cards on the table, all the transactions that you are reviewing at the bank you will see a cover list where it will show copied instruction from the client, what date and time, two people do call backs on our payments to make sure that it was not a fake payment that somebody just emailed using their email account. So we call them on an electronic indemnity number, that it is meant through the Compliance, that we have documented the purpose of the transaction, that we have the supporting documents, that we have run the name checks both from, we have done up-dated name check on our client as well as those who are receiving those funds. We do those checks both, Compliance does the compliance checks at the end of the day Operations is given to execute. So, my team takes that for sanity, they review, they make sure that, you know, that Compliance officers have signed off on it, they the recording was made, that there are funds in the account, and all those kind of operational checks. And then we go through our maker checker process to actually execute the payment. Qeghdin jizviluppaw mobile app jisirnha ARCS li hija mezz aktar sikur ghalbiex il-klijenti jaghmlu kuntatt mal-Bank Pilatus minflok jkomplu jirrikorru ghall-email, peress li I-email mhux mezz sikur ghal skarnbju t'informazzjoni kunfidenzjali. Din is-sistema tkun encrypted. Din imbaghad 568 ( ( tkun uzata bhaia parti mill-Cloud Services. Inoitre biex ikompiu jnaqsu rriskju ta' serq ta' data sensittiva taI-klijenti taghhom trasferew I-emails taghhom fuq Office 365 u dan peress li I-IT setup taI-Microsoft huwa eccellenti. Ghandhom tliet disaster recovery sites differenti fl-EU u ghalhekk din hija data centre tajba hafna ghall-iskopijiet taghhom. ~ Minn naha tieghu Luis Felipe Rivera ftit Ii xejn ikollu kuntatt mal-klijenti. Hu mhux relationship manager. Ghalkemm huwa jkun jaf min huma I-klijenti taI-Bank Pilatus u jkun ukoll kopjat bil-korrispondenza taI-klijenti jew pagamenti iZda hu ma jkunx jaf min huma 1-klijenti ghax ma jkollux kuntatt maghhom. Dan ix-xhud jikkonferma Ii huwa jaf min hi Negarin Sadr, kif ukoll jaf Ii Keith Schembri kien klijent purament minhabba I-FIAU report. S Huwa kkonferma Ii Joseph Muscat u Michelle Muscat u 1-familja taghhom huwa qatt ma ra xejn dwarhom fil-Bank Pilatus. Luis Felipe Rivera qal Ii huwa litteralment impossibbii Ii xi hadd ihassar informazzjoni minn fuq il-Flexcube minghajr ma tithalla tracca. Dan minhabba 1-mod ta' kif dan is-software huwa arkitettat Ii ma jippermetti xejn milli jisparixxi minn fuq is-sistema. 569 Witness: No, so deletion is the wrong word. So nothing disappears in a core banking system. There account is either active or closed. So if I open an account for a client and I no longer want them as a client, I do not delete them, right. Supt. Abdilla : But technically can they? Witness : No, no, you cannot delete them. I mean you can delete them if you take my database and throw it in the ocean. But I mean, you can go and you can hack in there and try to delete a record, but the system, we also have an additional protection called Advanced Security, that Oracle provides that audits and logs every activity. I remember I kind of made an intial fuss about opening the envelopes because when you open those envelopes and I show you the password I know I have to shut all my systems down, reset the password and restting the password that is the system password, it is the password that I use for the core banking to communicate with the core database. So that process I have done it once and it was ... Advanced Security ... , in order to even better encrypt and provide other third outside access for my core banking in case I had some hacking attempt. So they even if they got my database the would not be able to decrypt it. You would have to use Flexcube to read that data. I mean natively, and this is something that happened, that came up on site when initially "Can I have a snapshot of your system?" I mean I called my applications support and kind of laughed, becuase it is like even though you do not have encryption, encryption at rest enabled on your database it is incredibly hard to read the data because of all the validation and the way that they put the data in the system. So going back to what I was saying, this system is architected in the way that any modifications are traceable in an audit log, and with this new tool we have implemented it provides even further ... So now my applications ... even if he ever logs in, even just to look at something it is there. If he tries to write something it is there, if he tries to delete something it is there . And part of, half of my job is being auditor as a bank, both by external auditors, internal auditors, MFSA as they did their first on site inspection. Part of that is a technical audit where they log in and they review logs, they make sure that I am doing a regular review of these logs, and that I have the proper controls and checks in place so that these kind of things do not happen. ( _/ Mistoqsi dwar 1-allegazzjoni tad-declarations of trust li kienu jinstabu fil-Bank Pilatus, ix-xhud wiegeb li klijent qabel xejn irid jimla account opening form li tkun analizzata internarnent, scanned u uploaded £id-document management. 570 t Imbaghad jghaddu biex ju2:aw dan id-dokument meta jigu biex jifthu account fuq il-core banking system. Jekk dan id-dokument kien jezisti, ried ikun ukoll registrat fuq is-sistema bankarja taglihom. Jekk ma jkunx fil-core banking system imbaghad ma jkunx jista' jigi rifless fil-balance sheet ... I do not have the money to pay from or to, or like there is no, our system is the one place where you kind of originate everything. You have to have an account number, you have to have an IBAN, my system keeps track of IBANs. So if my system does not create an IBAN for that account the money does not get there, the money cannot; it is like me giving an address, you know you have House 10, House 12, House 15, and I tell you that I want to send it to House 11 which does not exist. Effectively if I do not give you an IBAN money never gets to an account. So the only way you generate that IBAN is throught the system and the system has a specific algorithm with check digits and all sorts of things that is mandated by Swift and the Swift Bureau who issues these structured IBANs with your Swift code like PLTSMTMT which is ours, which is in part of that IBAN. So if you want to make a ... payment or a Swift payment or any kind of payment you need that IBAN, and without my system you cannot generate that IBAN and you cannot pay another bank without an IBAN, you know. I can send now, I can for treasury management purposes send money to a bank, but that is a completely different Swift message, that is a Swift 200 message, where that is a bank to bank message. In fact my Nostra accounts that I hold with Societe Generale and DZ and other of my correspondents when I have say ten million here and am about to break, I receive a large incoming and regulatory-wise I'am not allowed to exceed eleven million, so if it goes over eleven million I have to take the overage and move it to another Nostra account that I am holding with another bank. And that is sent through a 200 message, and they do not use IBAN specifically because you give IBANs to customers' accounts only, with very very very very slim exceptions for like Master card settlement payments. But as MT 103 requires an IBAN, I mean my correspondents will reject the payment if I put the address in 52B instead of 52C. I mean it is that structured of a format. Supt. Abdilla : I know because I used to work at the bank and even if you mistakenly change an I to an E, or else you remove a space, immediately the payment gets rejected or returned. 571 1.J :_. _• •j Witness : Now, so we do, so basically what Operations kind of initial responsibility is taking hard document like an account opening, creating a client number and then creating a current account and assign them to that number. If we want to make a payment they send us a hard copy or we scan that, and once it has gone through the Compliance process and there have been the signatures and the validations, the call backs everything, we receive a completed package, we review it for completeness, and we have to key that into the core banking system. There is no take this and just make a payment with it. Just you need a system to connect to Swift. And to connect to Swift you have to have security tokens and certificates installed on your machine because they do not just take any message. I cannot go to my iphone and make a Swift payment, you know, Swift has to physically provision me a token that only works on this machine and that this machine once it is initialized, it takes my hardware that is on there and it creates a special key and it says "1bis is your key." If you take the hard drive out you cannot use this key. Supt. Abdilla: You cannot even sometimes change a machine, a computer because it is faulty, without informing and going throughWitness: that. Exactly. There is a whole change management process I guess behind Mistoqsi fir-rigward tas-safe fil-Bank Pilatus, Luis Felipe Rivera jghid li 1Bank Pilatus ghandu safe li qieghed £1-IT room. Dan is-safe huwa zghir, ghandu kodki spetjali u 1-IT room innifisha ghandha access kontrollat minnu u minn nies tal-IT, filwaqt li dawk li ghandhom il-kodiCi huma 1-Head of Legal u 1-Head of Operations jew I-Operations Supervisor. Dak huwa 1-uniku safe li jaf bih dan ix-xhud. It-tieni deposizzjoni ta' Luis Felipe Rivera 572 \. / I Luis Felipe Rivera qal Ii I-BIP huwa Business Information Publisher u huwa application Ii hija mahsuba biss biex tipproduci rapporti direttament middatabase tal-Flexcube u biha ma tistax taghmel jew tipprocessa pagamenti. BIP huwa biss reporting tool. BIP huwa separat mill-Oracle Flexcube. ( II-Flexcube huwa maqsum f'zewg partijiet - il-parti Ii hija I-Oracle database u Ii tigi wzata mill-Operations Department sabiex ikun jista jsir keying in ta' data, pagamenti, u I-accounting entries kollha. Imbaghad hernm il-Flexcube direct banking li huwa forma t'internet banking site fejn il-klijenti jkunu jistghu jaraw il-biland tal-kontijiet taghhom u t-transazzjonijiet Ii jkunu ghamlu direttament mill-internet. Biss huma ma jistghux jaghmlu transazzjonijiet mill-Flexcube direct banking. Mistoqsi dwar jekk BIP jistax ikun uzat ukoll biex jigu generati debit advices minn kont ta' klijent fil-Bank Pilatus ghal kont ta' klijent iehor fil-Bank Pilatus Luis Felipe Rivera stqarr Ii meta kont jigi debitat, dan dejjem irid isir fil-Flexcube sabiex it-transazzjoni tkun registrata fuq il-kont tal-klijent partikolari. Biss imbaghad jintuza I-BIP biex tigi prodotta d-debit advice permezz ta' PDF file Ii jista' jigi stampat u moghti lill-klijent. 573 Mistoqsi dwar jekk kienx minnu li I-istatements tal-kontijiet kienux jigu maghmula manwalment ghal certi klijenti, Rivera jghid Ii hu ma jafx li dawn kienu jsiru hekk u hu qatt ma ghamel din il-procedura jew ra lil xi hadd jaghmilha. Mill-banda 1-ohra ghas-securities, is-sitwazzjoni kienet differenti in kwantu I-BIP mhux konness maI-interactive brokers account. investimenti simili huwa minnu Ii jsiru statements manwali. Ghall- Ikunu tal- Operations Department li jaghmlu dawn I-istatements manwalment u dawn kien jaghmilhom Mehmet Tasli. Hu jar aha ftit stramba li dawn 1-istatements kienu jsiru manwalment; iZda fi kwalunkwe kciZ jekk dawn saru riedu jkunu almenu saved jew fl-email tal-klijent jew £ii-folder tal-klijent. Luis Felipe Rivera jghid Ii Linet Estiroti kienet tandem ma Pilatus Capital Limited u mhux mal-Bank Pilatus. Pilatus Capital kienet uiata bhala Front Office Relationship Management. Hamidreza Ghanbari jaf dwarha. Ix-xiehda ta' Brenda Calleja Smith Brenda Calleja Smith dahlet tahdem mal-Bank Pilatus bhala Accountant, Finance and Compliance bejn id-29 ta' Jannar 2014u1-14 t'Awissu 2014. Dak iZ-zmien kienu jmexxu I-Bank Pilatus Ali Sadr (bhala Chairman) u Ekmel 574 ( / ~ . . l; ·-' J Cilingir (bhala CEO). Kienu ghadhom 4 persuni biss. Kienu kwazi pre- operations. Brenda Calleja Smith kienet hadet hsieb il-kuntatti mal-MFSA u mal-VAT Department sabiex il-Bank Pilatus setgha jibda' jopera. Dwar illicenzja li kienet moghtija lil Bank Pilatus, tghld hekk - ( __/ Le, set-up fil-fatt kienet licenzja moghtija lil non-banking group, jigifieri dan kien individwu Ii kien miljunatju, sa fejn naf jien, u Ii kellu kumpanija Asset Management go Switzerland. Pero banking background zgur Ii ma kienx hemm. Issa wiehed jghid, kif tghid, jekk Malta hijiex f'pozizzjoni Ii taghti licenzji lil, jiena jidhirli li issa rrivedew dik il-policy bhala MFSA u ma ghadhiex tohrog licenzji lill-kumpaniji jew individwi, jew anke kumpaniji ghax inti sahansitra jista' jkollok kumpanija multi-national, imma jekk ma hijiex a banking group m'ghadnekx dal il-qafas, qed tifhem, so ... Jien jidhirli li issa dik il-policy bidluha. Ma nistax nghid li minhabba 1-Pilatus ghaliex hawn banek ohra li kienu fethu u ma kellhomx banking group background jigifieri. II-Bank Pilatus kellu holding company jisimha Pilatus Holding Limited. Ali Sadr kien 1-UBO. Ali Sadr kellu kumpanija 1-Isvizzera u kellu klijenti tieghu hemmhekk u tahseb li dawn gew onboarded mal-Bank Pilatus meta fetah. Dak i.Z-zmien ir-Relationship Managers kienu ghadhom mhux impjegati mal-Bank ( Pilatus, u probabbilrnent kellhom xi rabta mal-kumpanija li Ali Sadr kellu flIsvizzera. Hi ma kienetx taf min hu Brian Torma u fl-2014 qatt ma kienet ratu fil-Bank Pilatus. Tiftakar li John Dalli kien dahal ghal xi meeting. II-core banking system kienet Flexcube, sistema di.Zenjata mill-Oracle u kienet diga lesta u kienu gew Facilisation mill-Albanija biex jinstallawha. Ma tafx min ghazel dik is-sistema. Pero kien hemm is-CEO li kien ingaggaha li kien 575 .~ . J i J ·' . u . .' J .J. J ~ . diga beda jahdem fuqha. Flexcube mhix accounting system u ghaihekk hi riedet sistema biex tahdem I-accounts Ii kienet Banking Reporting Solutions, biex tirraporta kull xahar Iir-Regoiatur, !is-Central Bank u I-MFSA flimkien ir-returns bhalma huma l-BR06 u CRD4. Izzid hekk U sakernm kont hernm jien din is-sistema qatt ma giet approvata. Allura jien kont qed naghmel hafna mix-xoghol manwali u hassejt Ii ghandi nirrizenja ghax ma kellix, ilmanpower tieghi mhux bizzejjed to fulfill my obbligations vis-a-vis regulatori. Biss 1-obbligi statutorji taghha xorta qdiethom. Dak iZ-zmien ftit kien hemm klijenti u transazzjonijiet : kellna xi bonds tal-Gvem u xi treasury bills u hekk. Konna qeghdin nirrekordjaw kellhom lilhom bhala assets. Jigifieri principatjament dawk kienu bhala assets. U !interest accrued taghhom u hekk. Is-suppliers u x-xiri, accruals u pre-payments. Brenda Calleja Smith tghid Ii I-Bank Pilatus kien prova jiehu lil Deutsche Bank bhala Correspondent Bank pero dan m' accettax. L-anqas I-APS u I-HSBC m'accettaw Ii jifthu kont lil Bank Pilatus. Biss il-Bank of Valletta accetta Ii joqghod Correspondent Bank. Dak iZ-zmien il-klijenti kienu kollha barranin u kellhom tnejn mit-Turkija .. " ghax huma kellhom close ties ma Turkey wkoll ...Jigifieri jien kont qed nassumi li l-client base kienet se tkun aktar mit-Turkija jiena". 576 ( .. / Brenda Calleja Smith tikkonferma Ii Linet Estiroti kienet Tarka u kienet tahdem bhala assistent personali t' Ali Sadr u kienet tiehu hsieb il-bookings ghall-ivjaggar u I-hotels tieghu. Ali Sadr kien jigi ghall-gharrieda u ma kienx hemm strategija. Sakemm kienet ghadha tahdem fil-Bank Pilatus, I-online system ma kienetx ghadha tahdem. Ghalhekk meta klijent kien ikollu bzonn statement kienu johorguhielu mis-sistema u ma jaghmluhiex manwalment. .(,,, ___ Sakemm damet tahdem hemmhekk, ma kienx hemm klijenti Ii kellhom rabta mal-Azerbajgan. Keith Schembri ma kienx klijent tal-Bank Pilatus. Egrant Inc. ma kienetx klijent tal-Bank u qatt ma rat transazzjonijiet taghha. Il- klijenti Ii kien hemm kienu sidien ta' multinazzjonali Torok iZda ma kienux PEP. Ix-xhieda ta' Claude-Ann Sant Fournier ( J Claude-Ann Sant Fournier hija Head of Legal Compliance Officer MLRO talBank Pila tus. Ilha hemm minn A wissu 2014. Bhala Compliance Officer u MLRO hi tara Ii 1-impjegati jkunu trenjati mill-inqas darba fis-sena. Jekk tinbidel il-ligi jew jekk 1-FIAU tohrog xi guidance gdida tara Ii 1-impjegati jkunu mgharfa biha. Hi tiehu hsieb AML u CFT training. Tassigura Ii kull impjegat gdid ikun jaf I-AML u CMT policy tal-Bank. Wara dan 1-impjegat 577 jiffirma dikjarazzjoni li jkunu jafu Ii 1-MLRO tis ta' tkellimhom d war suspetti Ii jista' jkun hemm ta' hasil ta' flus. Fil-prattika trid toqghod aktar attenta ghax mhux kulhadd jifhem mill-ewwel. Bhala parti mix-xoghol taghha £ii-Compliance Department taghmel analiZi tattransazzjonijiet tal-klijenti. Il-procedura adottata mill-Bank Pilatus filkonfront ta' High Net Worth Client hija partikolari in kwantu dawn ikollhom {./ transazzjonijiet ta' valur gholi hafna iZda mhux ta' kuljum. Huwa ghalhekk possibbli li jkollok rendikont tat-transazzjonijiet aktar faCli. Il-kontijiet taghhom ikun partikolari bhal investimenti, jew progetti, jew ii-fees talavukati, jew il1ees taI-Big 4 firms, eccetra. Qabel johrog il-pagament, ii-Bank Pilatus janalizza t-transazzjoni Ii jkun mitlub jaghmel ghan-nom tal-klijent, u jitolbu lill-klijent jispjegalhom, bosta drabi b' dokumentazzjoni sabiex isostni din it-transazzjoni. Ezempju - jekk ( _/ klijenti jghid Ii jrid jaghmel pagament lil Nu tar, huma jitolbuh il-kuntratt talakkwist, biex ikollhom konferma li 1-proprjeta tkun veru tezisti. Ir-rikjesta ghal pagament tidhol fil-Front Office, is-Sales Department, ghax dawk huma Relationship Managers Ii jitkellmu mal-klijenti. Dak il-pagament jigi dokumentat u wara jghaddi fid-Dipartiment taghha. Claude-Ann Sant Fournier ghandha nies jahdmu maghha Ii xogholhom huwa Ii jaghrblu 1pagament sabiex jaraw min se jibghat ii-flus, min se jirdevi I-flus, 1-ammont 578 f kernm hu u r-raguni ghaliex ikun se jsir dan il-pagament. Jaghmlu wkoll Dow Jones u Google search fuq il-partijiet u jaraw li d-dokument li jkun gie provdut biex isostni t-transazzjoni ikun jaghmel sens. Fil-Compliance Department ghandha zewg avukati li janalizzaw il-kuntratti. Hemm ukoll persuna trenjata fil-Compliance. Meta jkunu komdi bil-pagament, jiffirmaw il-konferma taghhom u javzaw il-Front Office li 1-pagament ikun jista' jsir. Il- ( _) Front Office jghaddu d-dokumenti !ill-Operations Department li jaghmlu keying in tad-dettalji tat-transazzjoni. F' dak 1-istadju ikun hemm maker u checker. II-maker huwa dak li jdahhal id-dettalji u c-checker huwa dak li jivverifikahom. Minn hemm il-pagament jigi rila:xxjat mis-sistema bankarja tramite Swift message. II-Bank Pilatus xtara wkoll Swift Sanction Screening monitoring tool, Ii hija screening system Ii taqra dak Ii huwa mnizzel filmessagg u jaghmel matching ma' sanction list jew embargo list. Jekk ikun ilkaz, is-sistema tohloq notifika Level 1 sabiex jaraw jekk hemmx a postive S match jew biex jaraw jekk huwiex a false positive. Imbaghad minn hemmhekk jekk jirrilijsja Level 1 jew jiddiklajnja Level 1 dejjem irid imur ghand ii-Level 2 li huwa I-Compliance Department. 11-Compliance Department jara jekk jaqbilx, jekk hemmx match jew jekk kienx false postitive. Jekk ikun false positive huma jirrila:xxjaw il-pagament huma jassumu responsabbilta Ii ma jkunx real hit kontra lista ta' sanzjonijiet u 1-pagament jitlaq mill-bank. Hemmhekk jibda t-tragitt tieghu barra 1-Bank. 579 \,~ ~ t... j -- v' II-hlasijiet li jsiru Iejn il-kontijiet taI-Bank minn barra I-Bank jigifieri I- incoming transactions ma jsirx real time. Dawn isiru b'mod manwali kull nhar ta' Tnejn jew Tlieta fejn huma jaghmlu rendikont tal-incoming transactions kollha taI-gimgha ta' qabel. Hemmhekk jarawx'pagamenti jkunu dahlu, min baghat il-flus, ghand min dahlu, u r-raguni moghtija. Jekk ma tkunx inghata raguni F'kaz liema raguni ma tkunx giet moghtija fuq il-messagg li jkun dahel minn Bank iehor, II-Compliance Department jitoibu HI-Front Office biex jikkuntattjaw lill-klijent u jistaqsuh ghaliex intbaghtu I-flus minghand din ilpersuna. Jekk jaraw li jkun hemm htiega li jigi sostnut b' dokument, jitoibu li jigi prodott dan id-dokument sabiex isostni t-transazzjoni li tkun dahlet ukoll. Meta jkun hemm PEP li jkun irid isir klijent taI-Bank Pilatus, dan irid jottjeni I-approvazzjoni tas-Senior Manegement. F' dan iI-kciZ, II-Bank Piiatus :iZidu dokument maghruf fiI-bidu kien 'Annex 5' u wara bidiuha ghaI 'Annex 11', ghalkemm baqa' essenzjalment 1-istess dokument. Fih jiddokumentaw 1isem, il-kunjom, il-gurnata tat-twelid, jekk ghandux ismijiet ohra, ghaliex gie identifikat bhaia PEP, x'riCerka tkun saret fuqu, u x'inhuma I-assessments talBank Pilatus dwaru. Ghalkemm qeghdin jaghmlu transazzjonijiet qed in real time fiI-kaz ta' PEP jaghzlu li nharsu lejn dak il-kont b'mod aktar ta' spiss minn klijenti ohrajn. Jekk klijenti normali jharsu Iejhom darba £' sena jew tmintax iI-xahar, fil-kaz ta' PEP "jekk hu gej minn certu pajjiz, ghaliex li ahna 580 ( ) .. L~~-· 0-.l. ~ nistghu nikkunsidraw bhala bank bhala high risk, forsi nixtiequ nibdew inharsu lejh sakemm, you know, insiru aktar familjari mieghu ", kull tlett xhur inharsu lejh mill-bidu sal-ahhar. Jivverifikaw ghandhomx id-dokumenti kollha dwaru, jaraw jekk ikunx mehtieg jigbri xi dokument addizzjonali, jaraw il-bank statement u t-transazzjonijiet kollha illi jkun ghamel £' dak il-perjodu. B'hekk ikollha stampa ahjar taI-attivita taI-PEP haili jekk ikun hemm suspett isir aktar facli li tarah ghax tkun tista' tara wkoll pattern. ( Ghal Bank Pilatus, PEP ifisser a natural person who has a prominent public function. Huma jikkunsidraw PEP kemm jekk Maltin kif ukoll persuni mhux Maltin li ghandhom funzjoni pubblika prominenti. Dawn jinkludu wkoll membri tal-familja taghhom u lil uliedhom kif ukoll lill-genituri taghhom, ahwa u anke zijiet. Ghandhom klijent barrani Ii huwa PEP ghax tigi zija ta' PEP. Malta ftit ghandhom PEP. Il-mudell tal-Bank Pilatus huwa wiehed private banking u I-pool ta' klijenti lokali mhux sufficjenti ghall-Bank. ( Claude-Ann Sant Fournier ipprezentat lista taI-kiijenti taI-Bank Pilatus li tigi generata mis-sistema bankarja taI-Bank u tigi stampata mill-Operations Department. Hija immarkat bil-highlighter rosa dawk li huma I- Correspondent Bank relationships Ii ghandu I-Bank Pilatus u I-Counter-parties li huma investimenti Ii jaghmeI il-Bank bhaI ma Interactive Brokers biex ikun jista; jaqdi r-rwoI tieghu. Immarkat bil-highlighter biu dawk in-nies Ii huma 581 ~ ,, . v :. .• '-'. ' ·i 0 - ··oJ jew li kienu impjegati mal-Bank Pilatus u li nfetnilhom kont. U mmarkat blisfar dawk li huma PEP accounts. Immarkat bir-roza dawk li huma company in formation accounts cjoe account li jinfetan mill-Bank sabiex persuna illi tixtieq tiftan kumpanija mar-Registry of Companies ta' Malta jkollha bzonn tiddepozita x-share capital. Dan ma jkunx functioning account gnax il- kumpanija tkun gnadha ma gietx imwaqfa. Il-kont ikun fih biss 1-ammont ta' paid up share capital biex turi lir-Registru tal-Kumpaniji Ii s-share capital gie depozitat. Wara li I-Bank Pilatus ikun soddisfatt Ii 1-kumpanija tkun giet (' imwaqfa imbagnad tibda process normali ta' onboarding tal-klijent. II-flus li jkunu gew depozitati jistgnu jerggnu imorru lura gnand min iddepozitahom u ma jistgnux jgnaddu gnand terzi persuni. Egrant Inc ma tidhirx fuq il-lista tal-klijenti tal-Bank. Meta Claude-Ann Sant Fournier dahlet tandem mal-Bank f' Awwissu 2014 daret il-bank account opening forms u KYC forms Ii kienu danlu qabel ma bdiet tandem mal-Bank, biex inkun taf il-client base Ii riedet tissorvelja. Egrant Inc ma kienetx fosthom. Minn mindu bdiet tagdem hi mal-Bank Pilatus, Egrant Inc ma kienetx klijent u lanqas saret klijenta tal-Bank Pilatus. Il-kumpanija Al Sahra ma tidhirx fuq il-lista tal-klijenti tal-Bank Pilatus. Hemm Sahra FZCO u Shams Al Sahra FZCO Ii huma klijenti tal-Bank Pilatus u gnandhom kontijiet mal-Bank Pilatus. Sahra FZCO gnandha kont f'Dinar 582 + (.._ .. ... , u ~~JJ=:3 tal-Emirati Gharab (AED) li huwa attiv, wiehed f'Euro li mhux attiv, wiehed f'GBP li mhux attiv u wiehed USD li huwa attiv. Mistoqsija dwar it-transazzjonijiet ta' Sahra FZCO u 1-fatt li 1-kont taghha gie miftuh b' AED 58,000,000 Claude-Ann Sant Fournier qalet li kull kont ma jigix miftuh malajr. Qabel jinfetah kont isir hafna xoghol. Il-klijent jimla' ( bank account opening form u r-relationship manager irid jimla KYC form li fiha jkun hemm id-dettalji tal-klijent fosthom 1-isem u d-dettalji tal-kumpanija : x'jisimha uffiCjalment il-kumpanija, min huma d-diretturi, jekk hemmx xi hadd li ghandu prokura, min hu x-shareholder, min hu 1-UBO, is-source of wealth tal-UBO, is-source of funds minn fejn · se jkunu gejjin il-flus. IlCompliance Department janalizzaw 1-informazzjoni li tkun migbura mirRelationship Manager. II-Compliance Department mhux dejjem inkunu sodisfatti mill-ewwel u jkun hemm drabi meta tehtieg li jgibulha aktar informazzjoni. Peress li hi avukat, tirreferi ma' Antoniella Gauci li ghandha esperjenza kbira f' dan il-kamp tal-anal:iZi tal-financials. Flimkien janalizzaw 1-informazzjoni finanzjarja li tigi provduta mill-applikant, u jaslu ghallkonkluzjoni jekk dak li jkun qed jallega jkunx sostanzjat bid-dokumenti ezibiti. Fil-kaz ta' Sahra FZCO 1-ewwel transazzjoni li tidher fl-AED account, juri li 1ammont huwa dahal minn Yassat Gloria Hotel. Huma analizzaw 1583 applikanti ta' Sahra FZCO, u 1-UBO ta' dik il-kumpanija, u kienu jafu li huma nies li ghandhom certu kapital. Dawn riedu jdahhlu fil-kont ta' Sahra FZCO I-flus li kienu se jkunu qed jirCievu minn Yassat Gloria Hotel. B'hekk ma kienux sorpri.Zi bl-ammont ta' flus involut. Huma talbuhom id-dokumenti biex juru li Yassat Gloria Hotel hija proprjeta taghhom, inkluz I-audited finanacial statements. F' dawn il-financials kien hemm miktub min huwa s-sid tal-Yassat Gloria Hotel. Meta kienu sodisfatti bil-provenjenza ta' dawk ilflejjes fethulhom il-kont. Claude-Ann Sant Fournier qalet li meta raw min ( huma s-sidien ta' Yassat Gloria Hotel raw li kienu diga klijenti tal-Bank Pilatus u kienu diga gharbluhom qabel. Biss mhux dejjem il-flus ikunu dividends. Tghid ukoll li gieli I-flus ikunu gejjin minn servizz li jkun gie rez. Hi taghmel tfittxija u tipprova tistabilixxi x'attivita ghandha dik il-kumpanija, x'servizz kien li nghatalha, jekk dan is-servizz li nghatalha jaghmilx sens. Qabel jaghmlu wkoll ricerki biex jaraw illi 1-kumpaniji li jkunu qed jaghmlu transazzjonijiet hemmx informazzjoni illi forsi tista' turi li hemm xi haga mhux f'postha. Fil-kaz ta' Sahra FZCO hemm indikata 1-kumpanija Merk bhala li tghaddilha xi flejjes. Merk hija kumpanija illi tiehu hsieb xi proprjetajiet gewwa Dubai u tigbor u tqassam il-kirjiet ta' dawn il-proprjetajiet. Jidher li Sahra FZCO 584 ( i; ! . ~ . ., .· . v ,_• J J kienet irceviet il-flus minghand Yassat Gloria Hotel u Merk f' AED iZda mbaghad kwazi immedjatament hargithom billi kkonvertiethom f'USD ghax 1-AED mhix valuta konvenjenti. Claude-Ann Sant Fournier tghld li 1-UBO ta' Sahra FZCO huma Arzu Aliyeva u Leyla Aliyeva u Sahra FZCO ghandha erba' kontijiet mal-Bank ( Pilatus. IZda dawn huma UBO ta' kumpaniji ohra li ghandhom kontijiet mal-Bank Pilatus bhal Da Vinci, Picasso, pero ma kienetx mija fil-mija certa. Apparti minn dawn hemm zija minn naha ta' ommhom u zija minn naha ta' missierhom li fethu kontijiet bankarji mal-Bank Pilatus, iZda li huma kontijiet personali. Shams Al Sahra ghandha kont AED li huwa attiv mid-9 ta' Frar 2017, kont EUR li mhux attiv, kont GBP li mhux attiv u kont USD li mhux attiv. Kemm kumpaniji tal-ahwa Aliyev kif ukoll kumpaniji tal-ahwa Heidarov ghandhom self mal-Bank Pilatus. Dan is-self inghata wara li ghamlu "assessment tal-loan ghal xhiex qed jigi mitlub u nitkellmu mal-klijent halli nkunu nafu wkoll x'dokumenti huma lesti li jaghtuna sabiex nissostanzjaw dan il-loan". 585 :.::-J Mistoqsija minni kienetx taraha stramba li nies li kellhom dawk il-flejjes kollha jmorru jiehdu self minghand il-Bank Pilatus, Claude-Ann Sant Fournier qalet li ma kienetx taraha stramba ghaliex fix-xoghol taghha gieli rat li dawn in-nies ikunu jridu jaglimlu progetti minghajr ma juzaw illikwidita taghhom u jippruvaw jerfghu flushom f'valuta partikolari ghax ikunu qed janticipaw li ser imorru ahjar b'hekk. B'hekk anke 1-fatt li jkunu qed jiehdu self u jhalsu 1-imghax, xorta jigi li jkun jaqblilhom. Per ezempju s-self li hadet il-kumpanija tal-ahwa Aliyeva kienet inti.Za biex jigu mixtrija ishma f'kumpanija li kellha proprjeta fir-Russja. Meta ccekjat it-transazzjonijiet ta' Sahra FZCO u Shams Al Sahra FZCO sabet li Egrant Inc ma kienetx tidher fosthom. Joseph Muscat, Michelle Muscat, Konrad Mizzi u Sai Mizzi Liang m' ghandhomx kontijiet mal-Bank Pilatus. Keith Schembri ghandu Euro account li huwa attiv u ghandu Euro account SAP (card account) li fih dahlu €10,000 iZda li ma ntuZawx. Ghaliha mhux normali li jkunu dahlu flus u ma jintuzawx minn dan il-kont. Biss ma tistax tisforza persuna biex tuZa kont. Biss dawn ikunu saru kwazi dormant account. Keith Schembri m' ghandux self mal-Bank Pilatus. Josette Schembri Vella m'ghandhiex kontijiet mal-Bank Pilatus. John Dalli kellu kont malBank Pilatus. Michelle Buttigieg ma ghandhiex kont jew self. Egrant Inc, Tillgate Inc u Hearnville Inc m' ghandhomx kontijiet mal-Bank Pilatus. 586 ( ~.. > -:..,, '-·-... v'4 - Willerby Trading Inc ghandha kont fl-Euro. Ix-xhieda t'Antoniella Gauci ·f Antoniella Gauci hija accountant. Bdiet tahdem maI-Bank Pilatus bhaia Finance Manager u sa Settembru 2016 kienet I-Official Finance Manager tiehu hsieb I-Accounting, il-Management Accounts, 1-Audited Finanacial Statements. Wara Iahqet Risk Manager. Fl-2016 iI-Bank beda jikber u ra 1-htiega ta' din ilkariga biex ikun hemm analiZi tar-riskji fil-kreditu, AML, Iikwidita u reputazzjoni. Dan sar wara li 1-MFSA kienu ghamiu spezzjoni fl-2015 u ssuggerewlhom jaghmlu dan id-dipartiment. Kienu qabdu Iil Deioitte jghinuhom fit-tfassil tieghu. Hi tara Ii ma jkunx hemm affarijiet nziena filBank Ii jesponuh ghaI hsara. Hi ghada qed tibda taghmel dan ir-rwol. Ma kellhiex sehem fit-tfassil tal-policy dwar PEP, ghalkemm ghandhom procedura li kienet tezisti sa minn meta beda jopera 1-Bank. Joseph Muscat, Michelle Muscat Konrad Mizzi, Sai Mizzi Liang, Josette Schembri Vella, Michelle Buttigieg, Egrant Inc, Tillgate Inc u Hearnville Inc ma ghandhomx kontijiet fil-Bank Pilatus. John Dalli kellu kont personali li ftit Ii xejn uzah u " ... r-relazzjoni ghalaqniha wara ftit xhur wara li kien hemm xi news 587 • w / •• _I I \_: · _! '- ,· j ~ - i .J fil-media illi ma konniex kuntenti bihom." Lil Konrad Mizzi qatt ma ratu filBank. Keith Schembri ghandu kont fuq ismu. Ma hadmitx fuq il-ftugh tal-kont tieghu. Taf il-procedura li trid tigi segwita fil-kaz tieghu bhala PEP. II-Bank jadotta enhanced due diligence, ghax PEP joffri riskju gholi. Il-klijent irid jigi approvat milm Senior Management, jew is-CEO, il-Head of Legal, iridu ~ ( japprovaw lil dan il-klijent, u jridu wkoll jidentifikaw is-sors tal-gid ta' dan il-klijent u 1-attivita' ekonomika mmn fejn il-Bank ikun ser jirdevi I-flus ta' dan il-klijent. Apparti dan jekk ikun hemm transazzjoni outgoing mill-account tieghu il-Bank jaraha dak il-hin stess, meta tkun qed issir. Qabel tohrog dik it-transazzjoni din tigi verifikata mill-Compliance Department Ii jaraw jekk hemmx dokumentazzjoni biZzejjed u sodisfacenti. Brian Tonna ma ghandux kont f'ismu personali iZda ghandu kont f'isem Willerby Trading Inc. Karl Cini mhux klijent personali tal-Bank Pilatus. Kemm Brian Tonna kif ukoll Karl Cini huma firmatarji ghal klijenti li gew introdotti lil Pilatus minn Nexia BT. Shams Al Sahra hi klijenta tal-Bank Pilatus. L-UBO huma Nijat Heydarov u Tale Heydarov, zewg PEP fl-AZerbajgan. L-audited financial statements juru li 588 ( . ' ·' . jJ ._ ,;,J.JJ ghandha fifty percent (50%) interest fil-lukanda Sofitel £id-Dubai. Ma jidhrilhiex Ii rcevew dividends fil-kont taghhom. Dwar il-kumpanija Sahra FZCO tghld hekk : ( Sahra hija klijent taghna. L-ultimate beneficial owners ta' Sahra huwa Leyla Aliyeva u Arzu Aliyeva li huma zewg PEP fl-Azerbaijan ghax huma t-tfal tal-President talAzerbaijan. Sahra it owns fifty percent (50%) interest go Sofitel. Jigifieri Shams Al Sahra u Sahra huma I-owners tas-Sofitel Dubai .... Ahna Ii naraw almenu fl-account ta' Sahra, ghax I-account ta' Shams Al Sahra ma huwiex as such transactional. Fl-accounts ta' Sahra naraw ukoll, ghax Sahra hija wkoll 1-owner, skuzani insejt, ta' hotel ohra, Jasad (sic Yassat) Gloria. Fl-account ta' Sahra naraw dehlin id-dividends ta' Jasad (sic Yassat) Gloria. Ingibu I-audited financials ta' Jasad (sic Yassat) Gloria, biex nivverifikaw illi jekk dawn ircevew rniljun dividend actually il-kumpanija ghamlet profitti ta' rniljun biex jigu distributed lill-parent company, u meta jkollna quarterly dividend distributions ovvjament ii-financial statements jigu rnaghmulin darba f'sena. Allura ghall-quarterlies ingibu I-management accounts li jippreparaw ilmanagement tal-kumpanija u mbaghad nivverifikawhom dejjem mal-audited financial statements malli johorgu n-next set. U I-financial statements huma audited, jekk ma hiniex sejra zball, rninn Ernst and Young, imma I will double check. Imma it is a big four audit firm. Zgura li ma kien hemm ebda pagament mill-kontijiet ta' Sahra FZCO jew ( Shams Al Sahra FZCO mal-Bank Pilatus lil xi kont ta' Egrant Inc £id-Dubai. Shams Al Sahra ilha klijent minn nofs 2016 u Sahra ilha mill-2015. Farnoush Farsiar hija konsulenta tal-familji Aliyev kif ukoll Heidarov u ttihom parir fejn jinvestu flushom. Ix-xhud qatt ma kelmitha. Huwa I-Front Office li jaghmel dan il-kuntatt u jista' jkun ukoll is-CEO li huwa parti minnu. Meta din taghmel transazzjoni ghal kumpanija Ii taghha tkun firmatarja xi 589 hadd mill-Front Office jaghmel kuntatt maghha biex jikkonferma dik ittransazzjoni. Safejn taf hi it-tifel tal-President tal-Angola Jose Eduardo Paolo Dos Santos ma ghandux kont mal-Bank Pilatus. Dwar pagamenti mill-kont ta' Sahra FZCO tghid hekk: - ( Il-bank qatt ma hareg loan f'isem la Sahra u lanqas Shamz Al Sahra. Issa jekk kien hemm xi pagament minn I-account, ghax jien 1-artiklu ma nafx ezattament kif inhu miktub, jekk 1-artiklu qed jirreferi ghal-loan li hareg il-bank ghal dik il-kumpanija, nista' nikkonferma li I-bank qatt ma hareg loan. Issa jekk 1-artiklu qed jirreferi ghallpagament li sar through the account illi r-referenza tieghu hija loan, jien qatt ma ltqajt mieghu dan il-pagament. Dwar il-procedura tas-self mill-Bank Pilatus qalet hekk: Mela, fejn ikun hemm jew board member li se jiehu loan, jew relatives ta' board member li se jiehdu loan, jew employees li se jiehdu loan, din il-loan trid titla' ghand il-board members biex tigi accettata ... F'kazijiet ohra I-Credit Committee huwa responsabbli biex jaccetta .... Mela, Negarin Sadr hija oht c-chairrnan tal-bank. Din illoan inghatat jidhirli fil-bidu tat-two thousand and sixteen (2016) . Telghet ghand ilBoard of Directors biex tigi accettata. TI-purpose tal-loan huwa li Negarin Sadr tinvesti go kumpanija li mbaghad ghandha interessi go kumpanija li mbaghad ghandha interessi go pistachio farm in the US. Iva. Mela 1-procedura biex tohrog loan hija maqsuma fi tlieta. L-ewwel ha naraw ilbusiness sense tal-loan, jigifieri se jigi borrower use jaghmel request ghall-facility. Dik se tmurlek ghand is-Sales Department, il-Front Office, use jaraw jekk taghmilx sense minn naha finanzjarja, jigifieri 1-interessi li se nzommu fuqha, il-collateral li se 590 (_ jaghruna. So dak huwa I-financial risk. Irnbaghad hemm Compliance. Issa kull persuna Ii ghandha loan irid ikollha wkoll account mal-bank use jsirilha KYC daqs Ii kieku din fethet accountnormali. Jigifieri se tghaddi mill-identification, verification u 1-KYC vetting bhala Compliance. Ha nghaddulha isimha against sanctions list, ha nghaddulha isimha against negative news, Ii jghamlu wkoll il-Compliance Department se jaraw il-collateral x'inhu, jekk tkun art il-collateral se ngibu indipendent valuation tal-art ukoll. U dik hija I-Compliance Section. Irnbaghad naraw in-naha regolatorja. Il-bank irid jaddressja certu limits regolatorji Ii ghandu fosthom hu Ii I-bank ma jistghax ikollu exposure aktar minn twenty five percent (25%) talkapital tieghu lejn one individual. U f' dik il-parti ukoll naraw il-credit risk li ghandna based on the capital requirments directive, jekk ahna bhala credit risk irridux niehdu bhala hundred percent (100%) risk, jew thirty five per cent (35%), jew zero (0). Dan jiddependi minn natura tal-collateral. Fil-kaz tas-self ta' Negarin Sadr Hasheminejad ikkonfermat li dan il-process fil-fatt sar. All right. Mela, din hija individwu, jigifieri 1-KYC fuq individwu Ii ma hijiex politically exposed person, jekk inti ghandek id-dokumenti available biex tidentifika ghandek 1-isem, il-kunjom taghha u d-date of birth, ha tghaddi Dow Jones, ha tipprobdilek dokumentazzjoni ta' verifika tal-identita, passaport jew licenzja, u se tipprovdilek ukoll utility bill. Ha timla 1-KYC form ... Utility bill ta' fejn hija residenti. So jekk din se taghtina identity card li hi qed tghix il-United States, ahna rridu ngibu utility bill Ii tikkonferma Ii din qed tghix f' dak 1-indirizz. Jigifieri KYC fuq individwu jekk ma jkunx persuna politically exposed person ma ghandux idumlek izjed minn tlett (3) sighat, meta jkollok id-dokumenti available ovvjarnent. Jekk ma jkollokx iddokumenti available hija haga ohra ... Inti trid tqis Ii jkun hemm hafna dipartimenti jahdmu fuq loan. Ghandek il-Conrnpliance Department jahdmu fuq parti mill-loan Ii huwa I-Legal requirments u I-Compliance requirments. Ghandek il-Front Office Ii qed jinnegozzjaw sadanittant ir-rati mal-klijent. Jigifieri Ii tghidli Ii I-loan harget f' gumata ma hijiex il-procedura tal-bank biex il-loan mill-A saz-Z, including il-loan agreement, tohrog f'gumata ... Ma ghandekx kumplikazzjonijiet, use naghtik ezempju ta' cashbacked loan, ghax dik hija 1-aktar semplici, fejn ghandek il-collateral Ii huwa cash. Dik xorta tehodlok a good three (3) days biex tohrog. Antoniella Gauci tiftakar li dan is-self kien ta' xi US$1.5 miljuni u li kellha 591 . . . ~' .•} v . }~':..;:Jh, tithallas direttament lill-bejjiegh - 1-SMT. Ma kien hemm ebda struzzjonijiet Ii jithallas parti minnhom haddiehor. Michelle Buttigieg qatt ma rceviet flus minghand il-Bank Pilatus. Dwar in-negozju tal-ismha fil-Pistachio ranch Ii kienet xtrat Negarin Sadr Hasheminejad, Antoniella Gauci zzid Ii Ali Sadr : ha loan through kumpanija li he owns, Altitude. Issa din il-loan kienet ukoll biex jinvesti f'shares tal-kumpanija Ii hija ultimately owns dan il-pistachio farm in the US ... le-chairman ghadda mill-istess process, ezattament 1-istess. Il-kurnpanija tacchairman f' dan il-kaz. Irnma xorta rnbaghad dik il-loan telghet ghand il-Board of Directors, ghax ovvjament hu ma jistax jaccetta u japprova I-loan tieghu stess. ( Mistoqsija jekk dawn il-klijenti jaghmlux pagamenti lejn xulxin bhala loan payments qalet Kellna sitwazzjonijiet fejn il-klijent ghalkemm ma hax loan through il-bank imma ddeskrizzjoni tat-transazzjoni Ii ghadda mill-bank ikun loan payment. F' dak il-kaz immorru lura ghand il-klijent u ahna nghidulu "Ok, issa tina 1-kuntratt ta' din il-loan halli naraw dan il-payment ghalfejn sejjer u bejn min hija 1-loan." Ghax jekk ahna se naraw il-loan payment sejjer ghand XYZ Limited nippretendu Ii se jkun hemm kuntratt Ii juri loan bejn il-kumpanija taghna u XYZ Limited. Il-klijenti jaghmlu transazzjonijiet billi jwettaqhom il-bank stess bl-impjegati tieghu. Pilatus ghandu internet facility iZda Ii hija view only. Ziedet: Be it one hundred euro (€100) u be it one million euro (€1,000,000), il-klijent irid jibghatilna transfer request. Dak it-transfer request jasal ghand il-Front Office Department. TI-Front Office Department 1-ewwel haga Ii jaghmlu jiccekkjaw jekk dan f 592 (_ il-klijent ghandux bizzejjed bilanc fil-kont biex nghaddu dik it-transazzjoni. Wara dik il-procedura naglunlu dual call back, jigifieri zewg rapprezentanti mill-bank icemplu lill-klijent biex jikkonferma t-transazzjoni. Wara li naghmlu dak jghaddu Front Office t-transazzjoni !ill-Compliance Department biex jiccekkjawha from a Compliance and an AML point of view. Once Ii I-Comp Iiance Department jiffirmaw fuq i t-transazzjoni din tmur Operations u Operations jghaddu 1-pagament. Dak huwa I-process ghal kull transazzjoni. Kwantu ghat-transazzjonijiet ta' Sahra qalet li din tircievi dividends ( perjodikament u li jvarjaw. Sahra thallas ukoll !is-service providers tagliha b' ammonti li jvarjaw. Dawn il-pagamenti jsiru ghal Dubai. ( Jiddependi. Ara Ii naghmlu, jekk per ezempju ghandna kumpanija, ejja nghidu Ii hallsu lil legal advisors. L-ewwel ma naghmlu hu li niccekkjaw Ii dik il-kumpanija hija kumpanija reputable ta' avukati go Dubai. Ok? So naglunlu Google search u niccekkjaw u ngibu I-invoice ukoll tal-legal advice... Iva nattaccjawhom mattransaction. Mill-memorja tieghi iva nattaccjawhom. Issa jekk ovvjament jekk se jkun hemm xi transazzjoni Ii ma jkunx hemm, ghax jien it-transazzjonijiet ma rajthomx kollha, imma 1-procedura hija Ii naghmlu 1-google searches u natteccjawhom u ngibu !-invoice. Jigifieri ahna dejjem irridu nivverifikaw Ii 1-kumpanija fejn sejjer ilpagament acrually tezisti. U apparti minn hekk, jigifieri naghmlu !-Google search u naraw Ii tezisti din il-kumpanija, qed nitkellem fuq PEP jiena, il-proceduri tal-PEP huma hafna aktar rigidi minn kumpaniji ohra, ghax hemmhekk ghandek aktar high risk. Apparti minn hekk kull pagament jghaddi through is-sanctions system taghna ... Jigifieri I-parties fil-pagament ha jigu screened against various sanctions lists, EU, OFEC, UN, H:MT, kollox. L-impjegati tal-Bank Pilatus jivverifikaw minn fuq open sources jekk is-service providers jezistux jew x'reputazzjoni ghandhom. Fejn ikunu jistghu jaghmlu verifiki aktar dettaljati (bhal fil-Companies House fir-Renju Unit) jaghmluh ukoll. Huma pero ma jidhlux fid-dettall jekk is-servizz indikat fl-invoice 593 L ...· :~ ·I 'i _:. . _.., -.~ verament ikunx gie moghti jew le. Kwantu ghall-kumpanija Egrant Inc, Antoniella Gauci tghld li "Jien qatt ma rajt dokumenti l-bank li jirreferu ghall-kumpanija Egrant, u lanqas qatt rajt dokumenti I-bank li jirreferu ghas-Sinjura Muscat". Qatt ma semghet lil xi hadd mill-kollegi taghha jghid illi ra £1-ufficju tal-kumpanija xi dokument bhal declaration of trust jew bank account opening form f'isem Egrant Inc. Hi personali qatt ma rat xi dokument li jirreferi ghal Egrant Inc. Minn meta dahlet tahdem il-Bank Pilatus, is-safe tal-Bank dejjem kien fl-IT room fit-tarf tal-kuridur tal-Bank fejn hemm is-server. Fir-rigward tal-jum tal-Mamis, Antoniella Gauci taghti rendikont dettaljat dwar dak li kien gara fil-Bank Pilatus u tghld hekk: Mela, il-Gimgha kien se jkun hemm Board meeting. Jigifieri kellna gumata busy hafna biex nlestu 1-affarijiet ghall-Board meeting. F'dan il-Board meeting partikolari kienu se jigu prezentati various documents li cl-deadline taghhom hija 1-ahhar ta' April, inkluzi I-audited financial statements tal-bank, I-ICAP li huwa dokument li jillistja rriskji tal-bank u kif il-bank qieghed jikkontrolla dawn ir-riskji, u jekk il-bank ghandux izomm aktar kapital minhabba r-riskji li huwa espost ghalihorn. U kif ukoll 1-ILAP li huwa dokurnent 1-istess bhal 1-ICAP irnrna rninflok li jiffoka fuq il-kapital jiffoka fuq il-likwidita tal-bank. Dawn iz-zewg dokurnenti kellhorn jigu submitted lir-regulatur ukoll on the thirtieth (30) of April. Allura fil-Board meeting konna se nipprezentaw kollox. Jigifieri jien il-gumata tieghi kienet prattikament nahdem fuq il-presentation tal-Board, kont naf ukoll li se jillendja c-chairman dakinhar u allura ha jkun qieghed jipprepara ghall-Board meeting u jkun se jsaqsini xi affarijiet fuq il-Board meeting, u 594 f ("" ,;.'! .•I :. v . _, ( (_ allura dik kienet il-gumata ippjanata tieghi. II-Board hu kompost mic-chairman Mr Ali Sadr, mis-CEO Mr Hamidreza Ghanbari, Head of Legal Dr Claude-Anne Sant Fournier, is-COO Mr Luis Felipe Rivera, u imbaghad non-executive director lil Mr Philip Mercieca, Dr Armin Ackermann, Mr Rob Klingensmith u Mr Mustafa Cetiner. Mela kienu se jkunu prezenti, imma prezenti fizikament mhux kollha kienu se jkunu hemm ghax Mr Mustafa Cetiner huwa residenti t-Turkija so jippartecipa via conference call. Mr Rob Klingensmith huwa residenti 1-Amerika so bhalu wkoll jipparticipa via conference call.Us-CEO Mr Ghanbari kien imsiefer ukoll u allura kien se jipparticipa via conference call. II-Board members 1-ohra kienu se jkunu prezenti fizikament. Il-gumata tieghi kienet kollha nahdem fuq il-presentation tal-Board, niffinalizza d-dokumenti illi riedu jigu prezentati lill-Board inkluzi I-audited financial statements. Xhin gie c-chairman dhalt ukoll fejnu niddiskuti xi affarijiet mieghu biex nara kif jixtieq Ii 1-affarijiet jimxu. Ovvjament il-presentation tehodli hafna hin. Ilpresentation jekk tara I-pack taghha ghal dan il-particular Board meeting fiha fuq hamsin (50) slide, jigifieri jien kont ilni nahdem fuqha gimgha shiha jiena, mhux just Friday. So kont qed nigbor il-kummenti tad-diretturi wkoll fuq il-Board presentation ghaliex kont diga iccirkulajtilhom, u kont qed napdejtja based on their comments ... le-chairman wasal jidhirli li kien bejnnofsinhar u s-siegha ghax naf li kont qeghda fi.1kuritur u rajtu diehel. Bagalja. Bagalja u basket iswed. U baqa' sejjer fil-Board Room. Actually waqaf ghax kurnbinazzjoni kien hernm il-mara u t-ti£el ta' Luis Felipe Rivera u waqaf ikellem naqra t-tifel ta' Luis Rivera. Imbaghad baqa' diehel fil-Board Room .... Kont qed nahdem fuq id-desk tieghi u kelli xi meetings matul il-gumata wkoll, forsi xi mistoqsijiet lejn il-Head of Legal allura mort insaqsiha xi mistoqsijiet. So gurnata bhall-ohrajn, inkellem lil min ghandi bzonn, daqqa fuq it-telefon u daqqa nahdem fuq il-kompjuter tieghi, daqqa mmur fejn ic-chairman ghal xi affarijiet, u biex nikkjarifika xi affarijiet minhabba I-Board meeting ...Imbaghad ghal xi, nahseb li kienu xis-sebgha ta' filghaxija (7:00pm) inhares barra mit-tieqa u ninduna li kien hemm ilcameraman barra, u ovvjament avzajt rnill-ewwel lil kulhadd u hemmhekk indunajna li kienu hargu xi artikli li qed jirreferu ghall-bank fuq il-blog ta' Daphne Caruana Galizia. Aktar tard dainhar ukoll il-Prim Ministru ghamel speech u rajna dak 1-ispeech fuq il-video, kont qed narah fejn id-Dottoressa Claude-Anne Sant Fournier, u mbaghad morna fil-Board Room u komplejna nahdmu prattikament ghall-Board meeting tal-ghada. Sadinttant ukoll avzajna tis-security li hernm il-cameraman barra, ghax ovvjament ahna ma kienx gost u pjacir taghna li hernrn il-cameraman barra 1bank jiffilrnjaw il-bank. Is-security ippruvaw jghidulhom biex jieqfu jiffilmjaw izda ma riedux jieqfu. U ahna bqajna fil-Board Room sadanittant nahdmu .... 595 .J .j •.J ,. \ _, dJ : v '-t ~j v i -J J Imbaghad ghal xi, ma niftakarx il-hin ezatt, imma nahseb Ii kienu d-disgha ta' billejl (9:00 p.m.), iddecidejna Ii nieqfu ghall-gurnata peress Ii lghada ovvjament kellna gurnata twila. Kellna din il-problema tal-cameraman barra. Is-security kien avzana diga Ii ghalkemm kienu hargu jghidilhom bosta drabi ma riedux jitilqu minn hemm. Is-security issuggerixxa Ii nohorgu mis-side door biex ma nigux harassed millcameras. U c-chairman meta giet issuggerita din il-haga qalilna nohorgu minn hemmhekk. U bl-ghajnuna tas-security wkoll hrigna mis-side door. L-ewwel harget, ghax konna qeghdin, so 1-ewwel konna qeghdin erbgha (4), Domenique, Tatiana, jien u Claude-Anne u c-Chairman. Domenique telqet ftit qabel. Domenique telqet bejn ittmeinja (8:00 p.m.) u t-tmienja u nofs (8:30 p.m.) jidhirli... riarget mis-side door ukoll...Imbaghad bqajna flimkien jiena, Dr Claude-Anne Sant Fournier u Tatiana Zammit Ii hija I-Head of Finance, u c-Chairman. U ahna hrigna kollha £' daqqa. Izda meta, so ahna ghandna 1-kcina u mbaghad ghandek qisha bicca gardina zghira u ghandek dak is-side door. L-ewwel harget Tatiana. Ma hrigniex kollha £' daqqa misside door. L-ewwel harget Tatiana. Imbaghad harget Dr Claude-Anne Sant Fournier. Imbaghad hrigna jien u c-chairman fl-ahhar ...bdejna telghin it-tarag ... Jidhirli Ii ghal xi d-disgha (9:00) kienu. Ma niftakarx il-hin bl-amment bl-amment, imma jidhirli Ii ghal sid-disgha (9:00) kienu. Le, le zgur Ii ma kienx nofsillejl. L-iktar 1-iktar bejn id-disgha u d-disgha u nofs (9:00 p.m. - 9:30 p.m.) ....Fil-bank kull ma kien hemm is-security, ghax ahna 1-bieb tal-kcina ma jinghalaqx minn barra, u allura kellna bzonn lil xi hadd jghalqilna 1-bieb, tajnih ic-cavetta tal-bank biex imbaghad jirritomaha dak il-hin stess fil-karozza lil Dr Claude-Anne Sant Fournier. Just kemm ghalqilna 1-bieb biex ahna nkunu nistghu nohorgu mill-bieb tal-genb minflok ma nohorgu mill-bieb ta' barra. Il-bqija ma kien fadal hadd fil-bank .. .Jiena ma rajtux jiehu karti mieghu lic-Chairman ...Naf li kien qed jahdem fuq karti, u hu, dak jiena per ezempju fil-basket tieghi tfajt kelli 1-kopji tal-ICAP u tal-ILAP ... Dwar dak li kitbet Daphne Caruana Galizia, Antoniella Gauci qalet hekk:Tkellimna bejnietna. Rajna 1-artiklu u ghidna "Din x'il-marelli qed tghid! Din lanqas biss hija kumpanija tal-bank!" Imma ovvjament malli ssemmiet din il-kumpanija u kien hemm illinkjata maghha .. .Iva, Egrant, jigifieri din il-kumpanija Egrant ma hijiex klijenta tal-bank "X'inhi tghid!" ghax ma taghmilx sens 1-istorja, specjahnent kif kienet relatata ma' Mrs Muscat, u ndunajna Ii ovvjament se jkun hemm hype fil-midja minhabba dan 1-artiklu. Diga kien hemm hypes fil-midja minhabba artikli ohra Ii kienet qed tohrog. Imma ma bdejniex inhalluhom jaffetwaw ix-xoghol taghha, ghax 596 ( ahna kellna hafna x'naghmlu biex inlestu ghall-Board meeting. Fuq dan, ehe, tkellimna, fuq dan 1-artiklu u ovvjament ghax artiklu li kien qed jitfa' weight qawwija fuq il-bank u fuq ir-reputazzjoni tal-bank. Imbaghad hareg 1-istatement il-Prirn Ministru, rajnih ukoil. Gharnilna translation tieghu lie-chairman ukoll ghax staqsiena x'inhu jghid il-Prim Ministru u allura poggejna rnieghu u bdejna naghmllulu translation ta' dak li ntqal mill-Prim Ministru. Imma 1-bqija pruvajna nkomplu kernrn nistghu nahdmu fuq 1-affarijiet ghall-Board meeting. Imbaghad ghal xid-disgha ddecidejna Ii ahjar irnrnorru lejn id-dar... .It-tragitt hadtu ghas-semplici raguni biex nevitaw il-gurnalisti. Ghax jien il-karozza tieghi kienet ipparkjata fil-marina. Kieku kienu cirkostanzi ohra kif naghmel kuljurn konna nohrog mill-front door u kont nimxi mal-front biex nasal sal-karozza tieghi .... Kien hemm il-gumalisti u ma xtaqniex, konna nafu li dawn il-gurnalisti se jsaqsuna rnistoqsija ovvjament fuq dan 1-artiklu li hareg u ahna we are bound by confidentiality, so ma nistghux nikkummentaw ghallrnistoqsijiet li se jkunu qed jistaqsuna. U lanqas ma ridna li f' daqqa wahda se nispiccaw fuq in-news, u fuq il-rnidja. Jien personali jien niddejjaq nidher fuq dawn 1affarijiet. So kernm jista' jkun xtaqt nevita illi nkun qeghda f' dik is-sitwazzjoni to be honest. Xhieda ta' Tatiana Vyacheslavovna Zammit Tatiana Zammit kienet tahdem mal-Bank Pilatus bejn Awissu u ( Novembru 2013 u regghet bdiet tahdem mieghusa minn Gunju 2016. Ix-xoghol taghha huwa ta' Finance Manager. Hi tiehu hsieb il-financial records tal-Bank Pilatus, taghmel ir-rapporti u I-financial statements kif ukoll il-komunikazzjonijiet mal-Awdituri u r-Regolatur. L-ewwel darba li kienet tahdem mal-Bank Pilatus fl-2013 kienet Accounts Manager, ghalkemm kienet taghmel 1-istess job description. Hi ghandha access ghall-informazzjoni dwar il-klijenti tal-Bank Pilatus, ghalkemm id-dipartiment taghha ma jiltaqghux mal-klijenti direttament ghax ma 597 t.. • I "-" ... ._, .,; 'J.l ... .J jaghmlux on boarding ta' klijenti u 1-anqas jipprocessaw transazzjonijiet ta' klijenti. Ghalkemm gieli tanalizza 1-figuri relattivi ghat- transazzjonijiet bankarji, hi ma toqghodx tidhol fid-dettall dwar irragunijiet tat-transazzjonijiet partikolari. Hi li jkun jinteressaha huwa 1korrettezza tal-figuri u mhux ir-ragunijiet ghaliex ikunu inhargu jew inghataw dawk il-figuri. ( Ir-rapporti li taghmel jinkludu dawk statistid, fejn jipprezentaw il- balance sheets £'modi diversi. Jaghmlu prudential reports lir-Regolatur dwar il-capital adequacy, dwar il-likwidita' tal-Bank eccetra. Tidhol ukoll fuq il-limiti ta' fondi li tista' thalli ma counterparty partikolari fir-rigward tar-relazzjonijiet mal-Correspondent Banks. Ghalkemm hi ma ghandhiex setgha tiddededi min ikunu I-Correspondent Banks, taf li I-Bank ghandu madwar hmistax il-wiehed. Meta jkollhom eccess ta' likwidita' iqeghdu I-flus ma money market counterparties ghalkemm ghal ±mien qasir. Tatiana Zammit taf li I-Bank Pilatus ghandu operational account malBank of Valletta. Pero jekk ikollhom bzonn supplier barra minn Malta jista' jkollhom Nostro Account ma Bank barrani. Meta jkun hemm tali pagamenti, it-transazzjoni trid tghaddi mis-sistema Swift ghaliex ittransazzjonijiet kollha jridu jghaddu mill-iSwift. Tikkonferma li kull transazzjoni finanzjarja li ssir fil-Bank Pilatus trid tghaddi mis-sistema 598 bankarja taghha nonche jsir uzu tas-sistema Swift. Meta giet pressata dwar jekk setghux isiru pagamenti barra minn Malta tramite I-Bank Pilatus minghajr ma jghaddu mis-sistema Swift, Tatiana Zammit tenniet Ii I do not see any other way to do it to be honest, because there isn't any other way to process a payment abroad without Swift. Ghalkemm ma kienetx tahdem fl-Operations Department u ghalhekk ma kienetx taf jekk kienx hemm il-possibilita li I-Bank Pilatus jaghti struzzjonijiet li banek ohra ( biex jezegwixxi transazzjoni b' email, hi tghid li 1-uniku mod kif jista' jsir pagament minghajr ma jkun involut 1-iSwift huwa permezz ta' hlas kontanti. Izzid hekk The witness: We have one account local expenses. I know that we place funds is it. That is comprehensive list. reconciliation of those accounts and unrecorded. It cannot be anywhere banking system. which is used to settle local operational with other banking counterparties. That Then we have procedures in place, everything tallies. There isn't anything because everything is within the core Supt Abdilla : So it is all through the core banking system that is processed. The witness : Yes. Transactions are processed The Court: Has it always been like this? As far as you know, of course. The witness : As far as I know yes. Mill-lat t'accounts il-Bank Pilatus m'ghandux Financial package ghalkemm juzaw Excel spreadsheets bhala working documents fejn iZommu 1-kontijiet eccetra li jridu jhalsu iZda dawn jigu posted fil-core banking system xorta wahda fil-general ledger. II-Bank Pilatus ma ghandux xi ammont t'invoices 599 kbar li jkun irid ihallas u allura jistghu ju.Zaw 1-istess sistema ghall-invoices li jridu jhalsu huma stess. Ghalhekk it-transazzjonijiet finanzjarji kollha huma diretti fil-core banking system li jigi wzat meta tigi biex hi taghmel I-accounts tal-Bank innifsu. Fil-fatt tohrog it-trial balance u r-rapporti 1-ohra mill-core banking system innifisha. Mistoqsija dwar il-fatt Ii kien hemm allegazzjoni li mill-Bank Pilatus ,_~ l ghaddew pagamenti miljonarji li ma jidhrux fil-core banking system, Tatiana Zammit tghld li ma tafx kif dan jista' jkun fil-prattika :The witness : I do not see how it can actually happen in practice. The Court: Unless you bypass the bank's core banking system, no? Logically. The witness: How? I do not see how it can happen. What, if it was for example a cash payment of twenty euro (E20) and it was not booked into the system, The Court : No, here we are dealing with approximately one million, The witness : But if we are talking about one million, Another five hundred and five thousand (505,000) deposited into the The Court : same client's bank account. The witness : And if we are talking about client transactions and client accounts are already in the system. It is impossible to remove the funds from client accounts and transfer them out somehow bypassing the system if the funds are already recorded there. It is just impossible. You cannot remove the funds which are booked in the system. Tatiana Zammit tikkonferma li ghandha access ghall-lista tal-klijenti talBank Pilatus, ghalkemm m' ghandhiex access ghall-lista tal-UBO. Mistoqsija 600 ( jekk tafx dwar il-kumpanija Al Sahra FZCO tghid Ii hemm klijena jisimha Sahra iZda ma kienetx certa kienetx Al Sahra u ma kienetx taf kemm kienet ilha klijenta tal-Bank Pilatus. Biss ma kienetx taf xejn dwar il-kumpaniji Egrant Inc, Tillgate Inc u Hearnville Inc. Mistoqsija jekk qattx kienet rat dokumenti jew semghet li xi hadd jirreferi ghal Michelle Muscat jew Joseph Muscat bhala klijenti tal-Bank jew bhala suggetti ta' payment instructions, Tatiana Zammit twiegeb fin-negattiv u zzid Ii ma jistax ikollok payment ( instructions sakemm ma tkunx klijent tal-Bank Pilatus. Mill-banda 1-olira stante li hi kienet tiehu hsieb id-Dipartiment tal-Finanzi tal-Bank, ebda transazzjoni bhal dik allegata fl-artiklu ma kienet tghaddi minn taht idejha. Id-Dipartiment tal-Finanzi tal-Bank Pilatus jaghmel assessment dwar il- lending option minn aspett regolatorju u dan sabiex jaraw jekk ikunx hemm impatt fuq il-capital adequacy tal-Bank Pilatus u jekk ikunx hemm impatt milllat ta' logic exposure perspective. Dan huwa process li jsir ghal kull self li jinghata. Ma kienetx f' qaghda li tikkonferma min kien il-benefiqarju talpagament maghmul minn Negarin Sadr meta din hadet is-self mill-Bank Pilatus. Dan ghaliex ladarba jinghata s-self u dan jidhol fil-kont tal-klijent, it-transazzjoni ma tghaddix mid-Dipartiment tal-Finanzi. Fi kwalunkwe kaz, Tatiana Zammit ma kienetx involuta fl-ipprocessar ta' dak is-self jew ma transazzjonijiet partikolari ta' klijenti tal-Bank Pilatus. 601 Dwar 1-episodju tal-20 t' April 2017, Tatiana Zammit tghid Ii hija kienet xoghol. Dakinhar Ali Sadr kien mar 1-Uffitju bil-bagalji b'kollox u hi baqghet xoghol sat-tard u telqet minn hemm kwazi flimkien ma Ali Sadr u Antoniella Gauci. Dwar dak Ii selih tghid hekk - The witness : It is pretty normal, yes. It is pretty normal. That is a private bank and basically the people who at least people who are top people in the bank they may be required to stay and work quite late. So it is not that we are forced, but I mean we know that we need to stay and do what we need to do. So it was not exceptional that we were staying late on that day. It was normal. And then the next day there was a scheduled board meeting. So people had to be ready for that. The Court : ( And what happened? What happened all of a sudden? The witness : Well, what happened is that we were working late at night, I do not remember who it was but someone said that there were reporters outside of the building. So in the bank I think there were only the ladies and Mr Sadr who were left at that point in time . And I believe also the security officer from downstairs came and said that there are reporters outside. They tried to send them away but the reporters would not leave. And I do not remember who but somehow this was suggested that perhaps we should leave through the side door so that we do not face the reporters. And that is what we did. The Court: Did any one of you take out documents relating PEP on the day? The witness : Well, I can say for myself that I did not. The Court: You did not. Did you see anyone else doing this? The witness : No, I did not see and I was not looking to be honest because I was doing my own stuff. The Court : Did you use the main door or the side door? The witness : The side door. The Court : The side door. Is it normal for you to use the side door? The witness : No. We do not use the side door normally and we were informed that we should not do that by the security guards because it gives alarm to the whole 602 ( building or something like this. So no we do not use the side door normally. That was an exceptional case because of the reporters. Xhieda ta' Sandro Charles Grech Sandro Charles Grech dahal jahdem mal-Bank Pilatus f'Marzu tal-2017 u kien Finance Supervisor. Minn naha tieghu jaghmel account routines tal- gurnata, ghalkemm iffukat fuq il-financial statements, management accounts ta' kull xahar, Tax returns, VAT returns, accounting models on investments, eccetra. Ma jkollux kuntatt dirett mal-klijenti. Biex jahdem xogholu ghandu access ghall-Flexcube u ghandu user rights marbuta ma xogholu. Mistoqsi dwar kif isiru pagamenti mitluba minn klijenti, ix-xhud wiegeb hekk : - ( Xhud : Bazikarnent Ii jigri 1-klijent ovvjament jaghrnel ir-request for payment. Ikun hernm il-call-backs minn naha tal-Operations Departrnentu rninn naha tal-Operations jibghatu lil Head tieghi bhala access, bhala approval fl-accounting journal rninhabba I-accounting system, ghax I-accounting system differen ti rninn ovvjament rnis-sistema li tintuz ghall-payments, Ii ovvjament ghandna sistema ohra TAS, ma nafx ezatt ghaxhiex toqghod, Ii juzaw biex jikkomunikaw ma' terzi persuni biex jgahddu !payments rninnhom. U dik ovvjarnent 1-istess ghandha jibghatu r-requests minn naha tal-Operations Department u japprovawhom il-Head tal-Finance. Sandro Grech ghandu access ghall-lista tal-klijenti tal-Bank Pilatus, iZda minn naha tieghu Ii jara huma lista shiha tal-klijenti bi breakdown taghhom. Biss minn naha tad-Dipartiment tieghu ma joqghodux jidhlu fil-meritu 603 ghalfejn ghandhom klijent eccetra. Huma jirrapurtaw fuq klijenti li jkunu attivi u jiskartaw li jkollhom bilanc ta' zero. Dawk li jkunu ghalqu 1-kont taghhom mal-Bank Pilatus xorta wahda jibqghu jidhru fuq il-lista originali tal-klijenti. II -Qorti : Tahseb li iva. Ha nsemmilek zewg kumpaniji ohra illi jixbhuha, Shamz Al Sahra u Sahra rninghajr Al. Mela tlett kumpaniji qed insemrnilek, Sharnz Al Sahra, Al Sahra jew Sahra. Minn dawn it-tlieta liema tahseb mill-memorja tieghek li huma klijenti tal-bank? Xhud: Nahseb li Al Sahra. II-Qorti: Sahra? Tahseb li Al Sahra. U tiftakar xi dokument partikolari ta' din 1-Al Xhud : Le, dokumenti ma jkollix access. II-Qorti : II -bilanci mela. Xhud : Il -bilanci. Bilanci le, nahseb li 1-ahhar li rajt zero, nil, li naf. Il-Qorti : Li taf. Dwar il -kumpaniji 1-ohrajn li semmejtlek Sharnz Al Sahra u Sahra qatt rajt xi bilanci taghhom? Xhud : Le, ma naf nghidlek xejn fuqhom. Il -Qorti: All right. Issa ara, jekk insemrnilek il -kumpanija Egrant, qatt rajt xi karti jew bilanci jew xi dokumenti taghha din il -kumpanija? Xhud: Le. Il-Qorti: Jew inkella 1-kumpanija Tillgate? Jekk rajtx xi bilanci jew XI dokurnenti taghha? Tillgate? Jew hemm kumpanija ohra illi tinteressana illi jismha Heam ville? Xhud: Le. Il -Qorti: Jew inkella kumpanija ohra li jisimha Willerby Trade? Qatt rajt xi bilanc taghha din? Willerby Trade jew Trading? Xhud: Le. 604 (_ Il-Qorti: Le. Issa, Xhud : Ga nkun onest, fis-sens jien bhala isrnijiet ma tantx inhares lejhom Il-Qorti: L-iktar relevanti 1-bilnanc inti. Xhud : Imma le, ma nafx nghidlek, le. Issa ha nistaqsik naqra xi isrnijiet ta' nies, tajjeb? Il-Qorti: Xhud: Iva. Mela jekk per ezempju insemrnilek John Dalli qatt rajt xi bilanc tieghu Il-Qorti: dan? Xhud : Zero (0). Il-Qorti: Jigifieri dak ghandu kont Xhud : Dak iva, iva, iva. Il-Qorti: Ghandu kont pero 1-bilanc tieghu huwa zero (0). Michelle Buttigieg? Xhud: Le. Il-Qorti: Michelle Buttigieg ma ddoqqlokx. Issa, jekk insemmilek per ezempju ill Brian Torma? Qatt rajt :xibilanc tieghu dan? Xhud : Bilanci le. Il-Qorti: Xhud: Jew xi Keith Schembri? Iva. Il-Qorti: ( Keith Schembri x'ghandu? Xhud: Dan, jekk ma hiniex sejjer zball, xi Master Card account, creditcardu account imma ma hiniex cert jekk fihx bilanc pero. U tal-Master Card ma jintuzax, qieghed Il-Qorti: 11 -Master Card ma jintuzax. Xhud: Ifhirnni jien issa nista' nghid, ghax lanqas, trid tkun fuqhom biex tkun taf x'hemm transazzjonijiet jew bilanci Ii II -Qorti: Issa jekk per ezempju insemmilek Negarin Sadr? Xhud : Iva, nahseb Ii rajtu, iva. II -Qorti: Xhud: U x' ghandha Negarin Sadr? Account, deposit account. 605 ; \,i ··' ~ Il -Qorti: Deposit account. Jithaddem dan id-deposit account milli tiftakar? Xh ud : Ma nafx nghidlek sew. Il -Qorti: Taf jekk ghandhiex xi loan account? Xhud : Nahseb li loan rnhux deposit. Il-Qorti: Loan rnhux deposit. Xhud: Nahseb li loan rnhux deposit. Il -Qorti : Loan, loan. Issa tiftakar jekk kienx hernm xi movements fih dan il kontta' dan il-loan? Xhud : Ma nahsibx le. Il -Qorti: Jekk kienx hemm xi pagamenti? ( Xhud : Le, le. Fiss. Li naf li qed nakkumulaw 1-interessi. Il -Qorti : All right. Issa ara, jekk insernrnilek per ezernpju Michelle Muscat, jew Michelle Tanti? Xhud: Le. Il -Qorti: Dan qatt rajt xi karta jew xi dokumenti jew xi bilanci taghha rnal-bank taghkom din il -persuna? Xhud: Le. Il -Qorti: Jew inkella Joseph Muscat? Xhud : Le, le, le. ( Il -Qorti: Jekk qattx rajt xi bilanci per ezempju jew inkella Mizzi Konrad? Jew xi karti jew xi bilanci li jorbtu lilu? Xhud: Ma nahsibx le. Il -Qorti: Jew inkella din jisirnha Sai Mizzi Liang? Xhud: Le. Mistoqsi dwar jekk kienx ihaddern il-core banking system, ix-xhud wiegeb : il-Flexcube iva. Dan juzawh : - 606 ~ I . ; , -.. ~ v .};.;J _,, =) J ....i ~i: Michelle Buttigieg. Jekk kienu jsiru affarijiet ta' dan it-tip ma kienux ser jghidu Iilu. Kienu jaghmluhom il-management jew is-senior staff u mhux jghidu liiu. Meta ghamiu I-ispezzjoni I-FIAU hu kien prezenti. Mistoqsi jekk kienx hemm tensjoni fiI-Bank huwa qaI li iva kien hemm tensjoni, izda "hemm gew dejjem, I mean hija normali." Louis Zammit iqabbeI il-Bank Piiatus maI-FIM Bank u jghid li 1-FIM Bank "relax konna". Hu jghid hekk fis-sens li meta kien FIM Bank huma kienu jkollhom iz-zmien biZzejjed biex ilahqu mentri fiIBank Piiatus ir-responsabbilta' zdidietlu u I-management kien ezigenti u jrid ir-ri.ZUltati maiajr. Allura qabeI jekk il-Website wehiet, huwa ma kien jaghmeI xejn fil-ghaxija iZda jekk issa I-Website taI-Bank Pilatus teheI fiI-ghaxija, huwa jkun irid jara x'jaghmeI biex tigi tandem. Biss meta kienu jaghmlu spezzjoni I-awdituri jew I-FIAU it-tensjoni kienet tiZdied. Dan kien minhabba I-fatt Ii Louis Zammit: tension ta' 1-FIAU u awdituri gli.ax iridu hafna affarijiet bhal statements u hekk jigifieri anka ezempju jiena dak in-nhar niftakar kont ghenthom jipprintjaw 1-istatements ghax jien fejn naf jien jekk riedu hamsin statement ezempju konna naqsmuhom bejn tlett minn nies I erbgha minn nies fosthom kont nghinhom jiena, qed tifhimni niggenerawhom qed tifhimni minghajr ma trid jekk iriduhom within one hour ehe jkun hemm tension, rapporti forsi xi rapport li ma ghandniex tghid lil Facilitization u tghidilhom irridu urgenti. 644 Louis Zarnmit: minn meta gew 1-FIAU ghal ±mien wara 1-affarijiet impruvjaw hafna in terms of documentation jigifi.eri ehe jista' jkun li dak iz-zmien kien hemm affarijiet nieqsin, ma nafx jekk kienx hemm jigifi.eri pero jista' jkun ehe ghax meta telqu 1-FIAU jigifieri inbidlu hafna 1-processi li jekk qabel jiena naf kien jigi pagament mill-Front office, alright, alright u jghaddi tipo issa hemm hafna iktar checks, dawk li ghidtilkom qabel li dahlu over one million jarahom ic-COO ezempju, nimmagma li hekk saru ukoll biex jimpruvjaw il-flow ta' kif jibda pagament u kif tipo jispicca jigifieri ehe kemm ili hemm inbidlu 1-processi jiena bhala impjegat nghidlek li nbiddlu ghal ahjar biex jekk tghidli naraha iktar setja jien milli jigi pagament u qabad u x'jismu, isma' 1klijent erga' rnur fuqu staqsih dan ghal fejn imrna, qed tifhimni jigifi.eri hemm hafna ehe issa hemm hafna processes differenti li hurna aktar I mean joqghodu iktar attenti ha nghidu hekk. c Mistoqsi minni jekk kienx jaf min hu Brian Tanna, wiegeb li huwa qatt ma kien rah 1-ufficju tal-Bank Pilatus. Pero hu ma kienx ikun mal-bieb ghax ilbieb kienu jifthuh mill-Front Office. Biss darba minnhom kien mar jiftah ilbieb hu u r-ragel li kien hemm introduca ruhu mieghu bhala Karl Cini u kien qallu li kellu meeting ma' Hamidreza Ghanbari. Hemmhekk sar jaf min hu Karl Cini. Biss hu qatt ma kien semgha xi argument bejn Ali Sadr u Brian Tanna. L-aktar nies li setghu semghu dan il-fatt, jekk sehh, setghu ikunu jew ( mill-Front Office jew Hamidreza Ghanbari li kellhom 1-ufficji taghhom vkin tal-Boardroom. Ix-xiehda ta' Mehmet Tasli 645 Il-professjoni tieghu hija ta' bankier u jahdem maI-Bank Pilatus bhaia Operations Supervisor sa' mit-13 ta' Jannar 2014. Huwa ghandu esperjenza t' operazzjonijiet bankarji billi jaccessa I-iSwift u Correspondent Banks, trade finance, treasury back office u treasury front office. Hu jezegwixxi 1-aspett tekniku tal-operazzjonijiet tal-Bank u jentra t-transazzjonijiet bankarji fissistema bankarja billi juza 1-iSwift platforms, Flexcube, TAS u pjattaformi teknid ohra bhal sanction screening, Bloomberg ghat-treasury, il-voice recording (} tat-telefonati tal-klijenti eccetra. Mistoqsi jekk minbarra I-branch ta' Londra il-Bank Piiatus ghandux xi Bank iehor barra minn Malta Ii huwa partner u mhux Correspondent Bank, Mehmet Tasli jghid Ii I-Bank Pilatus m' ghandux strutturi ta' dan it-tip. Mistoqsi dwar is-servizzi Ii joffri I-Bank Pilatus huwa jghid li daI-Bank joffri servizzi sempliC:i hafna bhal depoziti bankarji u trasferimenti ta' flejjes u skambju ta' vaiuti diversi kif ukoll : holding securities on behalf of the client, leverage, managing trading for one particular client or two .. effects trading ... so basically the aim of the client is to make some profits in currency exchanges ... and one time we had one term deposit. Other than this we do not have any other product F' dan 1-istadju staqsejtu jekk joffrux self lil klijenti ghax ma semmihiex u qal li I-Bank Pilatus kien joffri wkoll self lil klijenti tieghu. II-Bank Pilatus ghandu Credit Committee u qabel jinghata self il-klijent irid jaghmeI talba IiI 646 ( ·- Front Office u 1-ewwel li jittrattaw it-talba jkunu huma. Jekk it-talba tigi kkunsidrata imbaghad tghaddi !ill-Credit Committee li jaghmlu anali.Zi milllat ta' compliance u mill-lat regolatorju tat-talba. II-Credit Committee huwa maghmul minn Hamidreza Ghanbari, Claude-Ann Sant Fournier u Mehmet Tasli bhaia segretarju taI-Credit Committee. Jekk daI-kumitat jaqbeI li jinghata s-self imbaghad allura jiffirmaw id-deci.Zjoni u din tghaddi Iill-Operations Department Ii jentra din it-transazzjoni fis-sistema bankarja. ( II-Credit Committee jara wkoll Ii jekk is-self jigi approvat ikun il-kuntratt tas-self iffirmat mill-partijiet. Is-self Ii jaghti I-Bank Pilatus huwa "very plain with bullet principal payment with interest instalments, either the fixed interest rate or with a base rate plus Libor rate". Mistoqsi Iadarba self jigi approvat kif jigu utilizzati I-flejjes misiufa millklijent, Mehmet Tasli jghid Ii hemm zewg modi. Wiehed minnhom huwa billi I-kont taI-kiijent fil-Bank Pilatus jigi kreditat direttament jew inkella mod iehor huwa Ii jigi kreditat il-kont taI-beneficjarju li ghaiih il-klijent ikun has-self u I-Bank Pilatus imbaghad jaghmeI it-trasferiment taI-flus liI dak itterz indikat mill-klijent li jkun has-self. Mistoqsi jekk iI-Bank Piiatus kienx jiffacilita kuntratti ta' self bejn il-klijenti taI-Bank Piiatus infushom, Mehmet Tasli jghid Ii "No, we do not have such a business". Biss il-Bank Pilatus jaghmeI pagamenti bejn kontijiet ta' klijenti 647 A v . · J v . . ;.: . "" 'J tieghu stess. Jghld hekk : When it comes facilitating if you mean if customer A and customer B, in that regard they are moving the funds and they are making transfer, we do payments, the transfers" . The Court : You do the transfer. The witness : Yes. The Court: So, if for example customer A want to pay customer B - for a loan, payments for services rendered, The witness : yes, The Court: Payments for products purchased, The witness : yes, The Court: You make transfers from account of client A to client B. The witness : Yes. But do you prepare the documentation not simply for the transfer but The Court : for the agreement behind the transfer? The witness : This not with my role and I do not know if it is prepared or not. The Court : Ok. Who would know whether that service is given by the bank? The witness : Business and Compliance would know this. The Court: Business and Compliance. / The witness : The people who are in contact with the client, they would receive this request and secondly if it is prepared, it is prepared by the Legal Department, so they would know it. Kwan tu ghal kuntratti ta' self ezegwiti mill-Bank 1il klijenti tal-Bank Mehmet Tasli jghid li jistma li minn meta dahal jahdem hu kiem hemm massimu ta' hamsa u ghoxrin wiehed fis-sena - biss din hija spekulazzjoni ghax ma kienx cert - u dan meta klijent ikun gedded il-kuntratt tal-kera wara li jkun skada 648 \._ t-terminu tieghu. Altrimenti jistma li kwantu ta' klijenti li jiehdu self kien ikun hemm madwar ghaxar jew hrnistax il-self sa mill-2014. Meta I-Bank Pilatus jaghti self, il-flus li jigu koncessi jinhargu mill-fondi talBank Pilatus fil-general account tieghu. Dan is-self jigi processat tramite ssistema bankarja tal-Bank Pilatus li huwa 1-Flexcube li ghandu client lending ( model li fiha jigi registrat is-self li jkun ser jigi moghti inkluz id-data taliskadenza, 1-ammont, il-valuta, 1-isem tal-klijent, ir-rata tal-imghax u bir-rati ta' hlas tal-interessi. Ikun hemm persuna li tentra d-dettalji tas-self u jkun hemm persuna ohra li tivverifika u tawtorizza dak is-self. Imbaghad il-flus jigu trasferiti mill-general account tal-Pilatus skont wahda mill-ghazliet imsemmija aktar il-fuq. Mistoqsi jekk kull darba li jaghtu self juzawx il- Flexcube, Mehmet Tasli jikkonferma li juzaw hiss il-Flexcube ghalloperazzjonijiet bankarji kollha tal-Bank Pilatus. ( Jekk il-flus li jkunu gew mislufa jigi depozitati fil-kont tal-klijent li jkun ha s-self jghid hekk: The witness : The clients may have already funds in their account and then directly through using the model we can collect the payments or else the client can send fresh funds to his account with the bank again or else the client may send the funds to one of our correspondent banks in the account of Pilatus Bank. So in our statement with that correspondent bank we would see the entry, then the ... on that entry we would make the relevant collection. The Court: Now, the same question in relation to when customers give you 649 . :~ t,._,_jt)tJ instructions to make payments from their own account to another account, either to a beneficiary with Pilatus or to a beneficiary with any other bank. When you process this request, do you always use Flexcube or do you use any other platform? The witness : Flexcube is used to put the entry and then ... Flexcube generating the Swift message, Swift message is then communicated to TAS platform, TAS platform is for the Swift messages and then integrated with the ... service. And the message is going to TAS, then from TAS it is released and then it is going to Swift service and then from there it is communicated to one of our correspondents and then finally the correspondent is processing this payment and then getting the money to the destination. The Court : Now, do you use Flexcube as a - all right, as your main and core banking system from what I can understand - but do all your employees use Flexcube, those who are in operations or do your employees use Flexcube and other programmes to affect payments of clients? ( The witness : If you have Flexcube only and Flexcube is communicated with the TAS and other than this Flexcube and TAS we do not have any other banking system. The Court: For payments. The witness : Yes. Mistoqsi kif allura t-transazzjoni tigi mghoddija miil-Flexcube lil portali TAS, Mehmet Tasli jghid li dan huwa process awtomatizzat. Ghalhekk meta jkun hemm l-MT103 lesta mill-persuna li tkun qeghda tentra t-transazzjoni fil- Flexcube u t-tieni persuna tawtorizzaha, awtomatikament ladarba l-Flexcube jigi awtorizzat jezegwixxi t-transazzjoni, din tghaddi awtomatikament filportali TAS fi zmien ghaxar jew hmistax il-sekonda. Mill-banda 1-ohra s-sistema TAS tippermetti li jigi processat pagarnent direttarnent fis-sistema taghha u b'hekk jekk ikun hernrn problema bil650 ( Flexcube huwa possibbli Ii pagament jigi inserit direttament fit-TAS. IZda 1messagg fit-T AS xorta jrid jigi inserit minn persuna wahda u awtorizzat minn persuna ohra u jigi rilaxxat mit-tielet persuna. B'hekk din it- transazzjoni ma tkunx inserita wkoll fil-Flexcube u ma tigix tidher bhala transazzjoni doppja ghaliex altrimenti jkun hemm "a reconciliation mismatch between Flexcube and (TAS)" imbaghad allura tigi inserita fil-Flexcube manwalment wara. ( Mistoqsi jekk qattx ghamlu din it-tip ta' transazzjoni Mehmet Tasli jghld li:To my knowledge no. There are some free format messages which we have to prepare, one or three; no, I don't remember. There is such a thing if one goes to TAS and then prepare ... message and are released from there and then if he does not ... on Flexcube side, the day after it would be shown mismatch between the correspondent bank and the Flexcube correspondent bank balances. So we did not have such a mismatch so far. We did not identify a payment that was booked from TAS but not booked in the Flexcube .... ( Supt. Abdilla: No, no, but technically if the connection between TAS and Flexcube is down, technically you still can continue receiving, clients will continue receiving payments in and can still continue to do payments out without actually being reflected in their accounts and they would have to be inputted manually. The witness : Technically you can do this if the connection is down. What we would do, we would ... in Flexcube first and the connection is down first you would put the transaction in Flexcube then you would do the job between the Flexcube and then TAS manually by yourself, you would then go to TAS and then put payment there and then the second person would check and then authorizes again. Supt. Abdilla: Who in your bank has the right if need be to input transactions directly in T AS? The witness : Mark Camilleri, Adrian Galea and myself we can input. Supt. Abdilla : Ok. 651 The witness : This is the first phase by putting, you cannot process it, only input. Supt. Abdilla : And who can authorize that? The witness: Who can authorize? One of us can authorize. Supt. Abdilla : All three of you. The witness: And of us. And then it has to go to a third level and then in the third level there are people Tatiana Zammit, Antonella Gauci and Domenique Camilleri and Claude-Anne Sant Fournier, one of these four people and Luis Rivera, then needs to release it. Mehmet Tasli jgli.id Ii I-Bank Pilatus dejjem u.Za I-Flexcube flimkien ma TAS sa minn meta fetah ghan-negozju u ghalhekk safejn jaf hu, gaiadarba qatt ma u.Zaw TAS manwaiment minghajr Flexcube it-transazzjonijiet taI-Bank Pilatus koilha jridu jigu riflessi fiI-Flexcube. Id-deciZjoni d war lie ma Correspondent Bank jigi uza t ghaI transazzjonijiet partikoiari tigi deciZa mill-Management billi hu jitkellem ma Hamidreza Ghanbari u Luis Rivera, Ii jiddeterminaw il-kriterji kif ghandha ssir I-ghazia taI-Correspondent Bank. Ezempju ghaI multiple currencies juzaw Societe Generale; ghaI USD juzaw IiI DZ Bank; ghaI Turkish Lira juzaw lil BOV jew Vakif Bank. Mistoqsi jekk kellhomx xi numru ta' transazzjonijiet ma' persuni fit-Turkija jgli.id li ma ghandhomx transazzjonijiet fit-Turkish Lira. II-Bank Pilatus kien fetah kontijiet ma Banek Torok biex ikun jista' jghaddi: our funds through money market transactions. So, our real aim is not to transact ... payments in Turkish Lira but other then this to open a relationship with the bank and to pay some funds with these banks because the bank is required to distribute the 652 ( J.._•v funds limited with our funds, our own funds is eleven million euro (€11,000,000) so we need to have as much as possible many counterparties so it is making our jobs more flexible, that is why we are opening accounts. Mistoqsi minni jekk kellhomx xi persuni jahdmu ghalihom fit-Turkija, Mehmet Tasli jghid li I-Bank Pilatus ma ghandux Bank fit-Turkija. Mistoqsi dwar jekk jafx min hi Linet Estiroti jghid li fil-prezent ma kellhiex relazzjoni mal-Bank Pilatus. Dwarha jghld li din kienet 1-assistent personali ta' Ali Sadr kemm qabel kif ukoll wara li gie mwaqqaf il-Bank Pilatus. Meta kienu qeghdin jahdmu fuq il-licenzjar tal-Bank Pilatus kienu wkoll f'kuntatt ta' Linet Estiroti. Ghalkemm kien ra darba £'Malta ma ltaqax aktar maghha aktar. Safejn kien jaf u m'ghadhiex 1-assistent personali ta' Ali Sadr u ma jafx ghadhiex f'kuntatt mieghu. U ma jafx jekk fil-bidu tal-2016 kienetx tikkorrispondi ma Ali Sadr. Mehrnet Tasli ma jafx jekk Ali Sadr ghandux xi negozju, kumpanija, bank jew istituzzjoni finanzjarja fit-Turkija. Mistoqsi jekk lill-klijenti kienux jinghataw statements lill-klijenti, Mehrnet Tasli jghld li kienu jibghathulhom statements fuq bazi regolari. Kien hemm klijenti Ii rieduhom mensilment u ohrajn fuq bazi ad hoc. Ma jafx jekk jinghatawx statements bil-karti jew elettronikament. Hu ma kienx jiftakar Ii kienu jsiru u jintbaghtu statements maghmula b'mod manwali. 653 . .. ..J-::.}i} i \.l ;" -.; .._: :) -.Ii. II-Bank Pilatus ghandu servizz ta' pre-paid cards u m'ghandhomx servizz ta' credit cards. Cartaworld u Mastercard kienu wzati ghal dan 1-iskop. II-Bank Pilatus ma kellux mobile banking jew apps ghal dan is-servizz. jiZviluppaw is-servizz ARC Ii pero k~en Qed ghadu mhux miftuh ghaI klijenti. Ghad-dokumenti jkienu u±aw Sharepoint sa milI-bidu tal-2016. 131 Qabel kellhom shared drives jew ii-computers taghhom. Sharepoint huwa common public folder Ii kulhadd setgha jkollu access ghalih ghalkemm kien hemm ukoll personal folders ghaI utenti partikolari. Safejn kien jaf hu kull impjegat (---- kellu access ghas-Sharepoint. Dan setgha jkun limitat ghal certi files pubbliC:i minhabba ragunijiet ta' kunfidenzjalita'. Mehmet Tasli jghid Ii transazzjoni ma tistax tigi maqsuma fit-TAS. Jekk wiehed ikun irid jaqsam pagament dan irid isir f'zewg entries differenti u separati u mhux fi transazzjoni wahda maqsuma fi tnejn. Mehmet Tasli jghid Ii fiI-Bank Pilatus qatt ma kien hemm transazzjonijiet Ii gew maqsuma b' dan il-mod li jigu maqsuma fi tnejn. Apparti minn hekk transazzjoni tista' tithassar mit-TAS jekk tkun ghadha mhux awtorizzata. ( Ladarba transazzjoni tkun awtorizzata, din ma tistax tithassar minn fuq it-TAS. rn Maria Efimova tghid li sakemrn kien hemm hi tahdem il-Bank Sharepoint kien ghadu fi stadju sperimentali u mhux operattiv ghall-ahhar. "By that time that I was working in the bank the share point wasn't yet in use ... they were just developing it ..". Ghalhekk id-dikjarazzjoni li kien beda jintui:a fil-bidu tal-2016 ghandha tigi meqjusa f'dan il-kuntest ukoll. 654 f . '' '"'- ......._,,Ue .i Meta I-Bank Pilatus jakkwista klijent gdid, dan jinghataiu Customer Information File (CIF). Id-dettaiji personali taI-klijent jigu entrati fis-sistema bhall-isem u konjom, indirizz, data tat-twelid, numru tat-teiefon eccetra. MaI-mument li I-klijent jigi miktub fuq is-sistema taI-Bank Pilatus dan ikun ghad m' ghandux kont bankarju. Persuna imbaghad tentra I-currency account u jkun hemm persuna separata li tawtorizzaha. Jistghu jinfethu kontijiet f'vaiuti differenti u ammonti ta' kontijiet differenti. Ikunu I-Operations Department Ii jibdew jentraw id-dettalji tal-klijent fil- Flexcube u dan ghall-klijenti kollha. II-Flexcube jiggenera 1-lista kollha talklijenti tal-Bank. Il-BIP huwa mibni £id-database ta' Flexcube. Safejn jaf hu mhux possibbli li tentra d-dettalji ta' klijenti fil-BIP mhux tramite Flexcube. Mistoqsi jekk jafx Ii n-numru tal-klijent jista' ma jkunx konsekuttiv, Mehmet Tasli jghid li n-numri gieli jinqabzu iZda ma jafx ghaliex: The witness: For instance the ... numbers start from one (1), double zero double zero one (00001) and subsequently when you open a new account, new ... accounts, it is given the subsequent number. However, today you open it at four (4) and then the day after it opens with eight (8). The Court : Why? Why does it do that? The witness: I do not know. The Court : But it is inbuilt in the programme itself you are saying. The witness : In my experience this is since day one, The Court: It always was like that? The witness : It was always like that. When we started at day one we were using the Flexcube and then immediately it was jumping. 655 t: ... ~~· :_j ~: J -;. tJ The Court: So, let me be clear. It is not possible for the bank, because to me it is a bit strange, because I think one, two, three, four, five, they should be chronological, no? The witness: Ehe. So why should you go from four (4) you skip to eight (8)? It does not The Court : make sense. It is confusing. What happens for customer five (5), customer six (6), customer seven (7)? The witness: This I do not know. It is totally particular to the system itself. To the system itself. So it is not a case that some clients are deleted The Court: from the clients' list. The witness: No, you cannot delete. If you open you can only close. There is not a delete function. The Court: You can close but you cannot delete. The witness: No. ('- And if you close, the closed account would retain the same The Court : chronological number? The witness : stand there. The closed account if the number was seven (7), seven (7) would still The Court: As seven (7)? The witness : Yes. The Court: Even if the account is closed? The witness : Yes. The Court : Ok. Supt. Abdilla: Can you delete an account? Can you delete a record? The witness: No. To my knowledge no you cannot delete. The Court : In Flex cube? The witness : Yes. Supt. Abdilla: So we have either an open account or a closed account. The witness : Yes. Supt. Abdilla: And with the closed account they stay there, you do not have like after 656 f one year closed account it gets deleted? The witness : No. Mehmet Tasli jghid Ii ricentement kienu ghamlu tibdiliet fis-sistema TAS b'mod Ii gabuha aktar ristretta. Dan sehh minn Frar 2017 biex iZidu s-sigurta tas-sistema biex minn zewg checkers issa jrid li jkun hemm ukoll 1approvazzjoni tal-Compliance Department u 1-Finance Department. Dan sar ( biex jigu evitati kolluZjoni bejn zewg checkers. Inoltre dahlu profili godda. Hu ghandu kuntatt ma' Facilization u ma rapprezentanti tat-TAS. Dawn ghandhom help desk email contacts. Meta Louis Zammit ma jkunx disponibbli, u jkollhom problema bil-Flexcube jew it-TAS huma jaghmlu kuntatt mal-help desk. ( Mehmet Tasli ikkonferma li huwa kellu access ghall-lista tal-klijenti tal-Bank Pilatus. Safejn jaf hu 1-isem tal-kumpanija kien Sahra FZCO u mhux Al Sahra FZCO. Jiftakar li hemm ukoll Shams Al Sahra FZCO. Izda ma jiftakarx Al Sahra wahedha. U 1-anqas jiftakar li kien hemm xi bidla fl-isem minn Al Sahra ghal Sahra. Biss : if it was changed it would be locked in the system and then the system. The Court : It would still be locked. The witness : Yes. 657 .. ,; :.} J The Court : So, if the name of the company changed from Al Sahra to Sahra, for example, if originally it was Al Sahra, would the system still retain Al Sahra as the name of the customer? The witness: To my knowledge yes, it should be. Before, I did not extract such a lock, but what I say there are versions of CIF records. So the previous version, to my knowledge it is including this lock. However, I did not verify it before. Did you have any instance where one of your clients, corporate ones The Court: principally, had a name change? The witness : Yes. The Court: And when this happened, how did you tackle it in your system? The witness : To my memory it was in two thousand and fifteen (2015), summer time, and I may not remember the name of the client, and when it happens and then officially the client changed the name, then we are given new documents by Compliance to change the name in the system so that one user is opening the record namely unlocking it, changing the name, and then saving and then the second person is checking and then authorizing, and then the name is changed from A to B. (' The Court: All right. Now, however, the transactions carried out by the company under its old name, would they still be retained in your Flexcube system? The witness: Yes. The Court : Or would they be deleted? The witness : No. They would be retained .... Now. So it is not possible for a transaction to be carried out, for The Court: example a payment to be carried out by the bank unless it is processed through its core banking system, correct? The witness : Correct. The Court : So if a customer of yours, a client of yours effects a one million dollar ($1,000,000) payment for example, to another customer, wherever he is, Pilatus or to a beneficiary or whatever, through Pilatus Bank, somehow or other this payment has to be recorded in the bank's core banking system. The witness : Ehe. So is there a way of escaping the core banking system and making the The Court: payment nonetheless? The witness : No. Without escaping Flexcube and TAS one cannot make a payment. 658 ( 1... The Court: One cannot make a payment in Pilatus Bank. The witness : Yes. The Court : So in order for a payment to take place it must have its records with the bank, it must be recorded with Flexcube, processed through TAS, therefore SWIFT, passing through correspondent banks, and eventually arriving at destination. It has to be like that, there is no way of doing a payment. The witness: It has to be like that. Supt. Abdilla: Are you sure about this? Can a payment be made without going through SWIFT? r The witness: No. Mehmet Tasli jghid Ii I-Bank Pilatus ghandu kont kummergali mal-Bank of Valletta ghall-htigijiet tal-Bank. Apparti dan il-Bank Pilatus ghandu Correspondence Bank relations. II-Bank Pilatus ghandu kont bankarju ma' Badr Bank ghall-fini ta' securities u ma jistghux isir pagamenti minn dan il-kont. Meta jkun hemm messagg Swift, il-flus ma jittiehdux fiZikament mill-Bank Pilatus iZda din tkun paper transaction. II-Bank Pilatus ma jistax jaghti struzzjonijiet bl-email lil Correspondent Bank sabiex ( jezegwixxi transazzjoni. Jista' jaghmel dan biss mill-iSwift system. Irid jobdi 1-messaggi MT103. Anke mal-Badr Bank il-Bank Pilatus jinnegozja bl-iSwift. Meta I-Bank Pilatus jigi biex jixtri securities, huwa jaghmel kuntatt mal-Badr Bank bil-Bloomberg Trading Platform. Imbaghad biex jaghmel transazzjonijiet bejn Badr Bank u Societe Generale jew DZ Bank, il-Bank Pilatus jaghmel kuntatt maghhom tramite Swift. Juzaw ukoll is- Saxo Bank mhux bhala Correspondent Bank. Dan mhux qieghed ghal 659 : i I ,.,- j _. . i ·.J . . _, hlasijiet ta' klijenti u jista' jaghmel trasferimenti between Pilatus Bank and Pilatus Bank. Anke meta jigu biex jaghmlu hlasijiet f'banek fid-dinja Gharbija, bhal Dubai, juzaw il-Correspondence Banks taghhom - DZ Bank, Societe Generale, BOV ecc. Ftit qabel is-sajf tal-2016 il-BOV waqaf jagixxi bhala Correspondence Bank ghall-USD. IZda f'Jannar, Frar u Marzu 2016 il-Bank Pilatus kien jU.Za 1-BOVbhala Correspondence Bank tieghu. Safejn jaf Mehmet Tasli, il-BOV imbaghad kien jikklerja USD ma' Deustche Bank New York jew Bankers' Trust Bank Ii huma fl-istess grupp. II- (' Correspondence Banks huma listed fil-Bankers Almanac. Imbaghad ghal USD hemm CHIPS Ii hija clearing system Americana. Mistoqsi jekk jittrattawx lil klijenti kollha bl-istess mod ugwali, Mehmet Tasli stqarr Ii hemm grupp ta' kumpaniji Ii ghandhom 1-aktar depoziti qawwija Ii ghandhom struzzjoni biex jiehdu hsiebhom aktar. Hemm grupp ta' kumpaniji Ii 1-firmatarju taghhom huwa Robert Baker Ii jiffirma f'madwar 90% tat-transazzjonijiet taghhom, u lil dawn ilkumpaniji jtuhom trattament spegali. Robert Baker huwa responsabbli ghal mad war sittin fil-mija tat-transazzjonijiet tal-Bank Pilatus. Mehmet Tasli ma jafx min hu u qatt ma rah u ma kienx jaf bl-amment ghall-liema kumpaniji Robert Baker kien jagixxi ta' firmatarju jew direttur. Jaf ukoll Ii Farnoush Farsiar hija wkoll firmatarja flimkien ma Robert Baker. Biss ma jafx liema huma dawn il-kumpaniji Ii taghhom Baker u Farsiar jidhru 660 ( bli.ala UBO. Jaf pero Ii gli.andha kont Dubai. Mehmet Tasli jghid Ii Tillgate Inc, Hearnville Inc u Egrant Inc ma humiex klijenti tal-Bank Pilatus. Jaf pero Ii Willerby gli.andha Euro account pero ma jafx min huwa 1-UBO tagli.ha. Mehrnet Tasli ma jiftakarx Ii fil-kcina tal-Bank kien hemmfiling cabinet Ii kien intiZ gli.al dokumenti importanti. Zgur Ii ma kienx hemm is-safe i.Z-zghir Ii qiegli.ed £is-server room. Jghid pero Ii hemm ilmetal file cabinet Ii qiegli.ed fl-istorage room. Jiftakar Ii kien hemm wiehed fl- Exostat room Ii gie mmexxi ghall-istorage room. Biss jiftakar car Ii fil-kcina kien hemm CCTV camera: "Yes, since day one it was there". Biss huwa ma jafx il-filing cabinet li hemm fl-istorage room x'fih u qatt ma rah miftuh. Mehrnet Tasli ma jidhirlux Ii I-Bank Pilatus qatt kellu klijenti Russi. Mehrnet Tasli ma jafx hekk Brian Torma jew Konrad Mizzi gli.andhomx kont mal( Bank Pilatus. Jikkonferma Ii John Dalli gli.andu kont, current account, Ii ma kienx juzah ta' spiss. Keith Schembri ghandu kont personali i.Zda ma kienx juzah hafna. Ma jafx jekk kienx juzah fil-kuntest ta' transazzjonijiet ma klijenti mill-Azerbajgan. Mehrnet Tasli jghid li Egrant Inc m' ghandhiex kont mal-Bank Pilatus u qatt ma ra xi transazzjonijiet bankarji fejn setghet kienet involuta din il- 661 ' L: -· w . . .J .~ kumpanija. Jghid li huwa ccekkja: The witness : And I have checked. Supt. Abdilla : And you checked. The witness : I did. I have checked all the Swift messages starting from two thousand and fourteen (2014) up to now, thousands of messages, I do not say three thousand (3000), five thousand (5000) or ten thousand (10,000) and there is a specific tool in TAS, you drop the name and then it is checking that particular string throughout all messages received and sent, and it is not mentioned anywhere. Supt. Abdilla : So technically you searched all the Swift messages the bank has sent or received throughout its existence. The witness : Yes Supt. Abdilla: Including even not just for your clients sending but also who was sending or to whom that payment was sent. The witness: Yes. Or if it is mentioned somewhere in the address, if it is mentioned somewhere in the reference, or if it is mentioned somewhere in the ... information. Supt. Abdilla : Ok. Mehmet Tasli jghld li huwa ma ccekkjax jekk Michelle Muscat uzatx isservizzi tal-Bank Pilatus, pero jghld Ii ma ghandhomx kont mal-Bank Pilatus. Biss ivverifika 1-iSwift messages received and sent bil-kunjom "Muscat" u ma rriZultalux li kienu involuti f'xi transazzjoni: There was only one hit for Muscat, and there is a bank in Oman, Bank of Oman, Muscat Oman, as Muscat is the capital city of Oman. Only one hit was returned. Other than this we do not have any transaction received or sent or mentioned somewhere for Muscat. Ok. Did you ever see any document relating to Egrant which had the The Court: name of Michelle Muscat as the ultimate beneficial owner of Egrant Inc? 662 ·.A I - . ") ;., :..• :J .) ;; j The witness: No, I have not seen. Mehmet Tasli jghid li huwa qatt ma ra bank account opening form f'isern ta' Egrant Inc. jew xi rikjesta ghal Hugh ta' kont ghal kurnpanija Egrant Inc. Ghalkemrn ilium dan 1-isem huwa famu.Z, sentejn ilu ma kienx u ghalhekk ma kienx ser jibqa' jiftakru. Huwa ma kienx konxju ta' xi transazzjoni ( finanzjarja jew pagament li kien sar minn Al Sahra lil Egrant Inc skont kif imsemmi £1-artiklu ta' Daphne Caruana Galizia. Hu qatt ma ra pagarnent bhal dan jitlaq lil Bank Pilatus u 1-anqas meta ccekkja 1-iSwift, millpjattaforma TAS tal-Bank Pilatus, tali messagg ma kienx jidher. Meta huwa vverifika 1-infomazzjoni minn fuq it-TAS huwa kien ghamel dan fuq struzzjonijiet ta' Ali Sadr u Antoniella Gauci: The witness : Because the bank did not transact these transactions, and then the bank is in a position to prove its place in these allegations, and they called me and asked me "How can we prove? How can we check these? Can you go?" And then they asked similar questions and then ... asked "Can you go and then check? And then can we prove these things?" And then I said "Yes", so I go and check and then ... hit, and so I said "yes I can do this" and I did and there was no hit. Supt. Abdilla: And you said that atthat time January to March two thousand sixteen (2016) your correspondence bank for US dollar was mainly Bank of Valletta right? The witness: (2016) Yes main correspondence bank was, ahhh two thousand and sixteen The Court: January, February and March. The witness : Yes. The witness : Yes, I mean if, I do not know, ... if, in my knowledge I mean into TAS 663 . v . .,.· '-;, . .._~ ,_} ! -:t we cannot arrange, we cannot reach and then change the data there. TAS is a company in Milan in Italy, and then they are not instructed by us. So when I check these third party records, so these records I respect them as a third party independent source, to check our own records. So of course I have been to holidays, and I left the bank, and some transactions also were passed when I was absent, so the ... I have to rely on is this third party sources. So I am bound with the reliability of that third party sources, and then I believe it is reliable, so in that respect I am saying that there is not such a hit. The Court: Now this also says that - so in relation to Egrant, to be clear, so you did not simply check your own banking records, you say that you also checked with TAS group as well. The witness: Yes, yes. The Court: So your search was both in your records as well as with TAS. The witness: Yes. ('· The Court: Ok. So with your records in relation to client list, and transactions with TAS it was in relation to transactions. The witness : Yes. Huwa gieli ltaqa' ma bank account opening forms kemm li jkunu gew mimlija manwalment kif ukoll li jkunu mimlija b'mod digitali. Mehmet Tasli qatt ma ltaqa ma problema mal-Correspondence Bank minhabba 1-allegat pagament lil Egrant Inc. kif allegat minn Daphne Caruana Galizia. U kieku kien hemm problemi tan-natura msemmija minn Daphne Caruana Galizia, huwa kien ikollu compliance issue dwar transazzjoni mal-Correspondence Bank, xorta kien jasallu 1-messagg tramite TAS. Hu gieli ra minn dawn il- messaggi; iZda mhux f' dan il-kaz. II-Bank Pilatus juza dejjem it-TAS anke ghal transazzjonijiet sabiex isiru hlasijiet £'Malta. Mehmet Tasli jghid li fl- 664 ( - _, (., ·-· " ~~ v 2016 kellhom problema b'xi pagamenti Ii saru bI-AED, minli.abba I-mod kif jahdmu 1-banek f'Dubai. Jaf Ii Negarin Sadr Hasheminejad hija klijenta tal-Bank Pilatus u ghandha kont personalif'USD. Negarin Sadr Hasheminejad ghandha wkoll self malBank Pila tus. L-ammont misluf kien thallas direttament lill-benefitjarju u safejn jiftakar kien imhallas £'lump sum. Hu ma jafx bi struzzjonijiet olira ghajr hlief dawk. Ma kienx hemm aktar minn pagament wiehed mill- ammont misluf minn Negarin Sadr Hasheminejad Ii mar ghand beneficjarju wiehed u ma jafx jekk huwa ragel jew mara. Mehmet Tasli ma kienx jaf jekk Brian Torma kienx imur ii-Bank Pilatus. Biss hadd hlief Ali Sadr ma kien jagixxi ta' sid tal-post. Gieli semgha Iii Ali Sadr jargumenta b'mod qawwi. Pero ma jiftakarx Ii qatt kien hemm xi" argument ( jaliraq bejn Ali Sadr u Brian Tanna. U meta Ali Sadr kien jargumenta ma kienx ikun ma xi persuna minn barra I-Bank Pilatus. Fl-20 t' April 2016 huwa kien xoghol, iZda lahaq telaq qabel ma waslu 1gurnalisti. Jahseb Ii telaq bejn is-19:00 u t-20:00. Kienet haga "very normal" ghall-impjegati tal-Bank Ii jibqghu jahdmu wara s-18:00. Hu qatt ma jitlaq qabel is-18:30. Kien ikun hemm hafna xoghol xi jsir u kien hemm nuqqas ta' 665 ,;. J v ' ·: .._; J~.... ·,1 v nies biex jahdmuh. Kien hemm turn.over qawwi ta' nies minhabba 1- kundizzjonijiet tax-xoghol - ghax ikollhom joqghodu wara l-hinijiet. 132 Jaf li Maria Efimova kienet telqet mill-Bank Pilatus xi 2016 u kien iltaqa maghha xi darbtejn barra I-Bank. Jaf li kien hemm xi kawzi 1-Qorti maghha u kien issa sar jaf li kienet il-persuna li kienet qeghda taghti informazzjoni dwar dan il-kaz. Maria Efimova kienet tahdem fil-Front Office u kienet tkun f'kuntatt mal-klijenti. Gieli ghamlet pagament mill-Operations Department u hu rCieva talbiet ghal pagamenti minghandha. Ghalih, Maria Efimova kienet ( ;"\, persuna normali u ma kellux xi argumenti maghha. Ma jafx kienetx fdata aktar minn haddiema ohra. Ix-xhieda ta' Lana Sue Hedley Lana Sue Hedley ilha tandem mal-Bank Pilatus sa mill-25 t' April 2016 u hija Relationship Manager fl-Administration and Support Department. Ix-xoghol taghha jikkonsisti filli jirCievu I-emails li jkun fihom ii-payment instructions, kif ukoll is-supporting documents u minn naha taghha tivverifikahom biex tara jekk h~ kollox mimli kif suppost. Hi taghmel ukoll payment instructions li imbaghad tghaddihom !ill-Compliance Department ghall-analiZi dettaljata - full checks - taghhom. Hi xogholha huwa fil-poin.t of entry tal-Bank Pilatus u Dan huwa wkoll konfermat rnix-xiehda ta' Louis Zamrnit Ii jikkonferma Ii I-Bank Pilatus rnhux arnbjent facli Ii tahdern fih. 132 666 (' taghmel kuntatt dirett mal-klijenti. L-aktar Ii jkollha kuntatt mal-klijenti huwa bit-telefon jew bl-email u rarament ikun hemm kuntatt personali. Listruzzjonijiet minghand il-klijenti ma jittiehdux bit-telefon, i.Zda jridu jkunu permezz ta' email jew fax, ghalkemm prinCipalment - 99% - bl-email. Meta jkun ser isir pagament, id-Dipartiment tagliha jaghmel xoghol ta' verifika dwar id-dettalji tal-istruzzjonijiet biex jaraw Ii dawn ikunu preCizi. Tghid hekk : The witness : Well we have to verify it for accuracy. We have to look at the company, what it does, is it line with their business profile, we have to look at the beneficiary to see if it is someone that is know to us, that they have used before, that we have done due diligence on before, we have to make sure of course that they have enough funds in their account, we have to make sure that IBANs are correct, that what they are asking us to do makes sense to us. If there is an agreement involved we have to make sure that we have that agreement on file. If there is not we have to make a request to the client for that agreement. We have to put it on to one of our formats. And there is a side list of questions that you have to be able to ask, Is the IBAN correct? We have to check the IBAN. Are there enough funds?- What else is there? - It has their phone numbers for dual confirmation. We have to check in the system to make sure that those are the people who are signatories on the account to have the right to authorize those instructions and make sure that their phones numbers are correct, their signatures are correct and that they match the documents that we have in file. We have to give a detailed explanation of our understanding of the payment and whether or not it makes sense. We have to check supporting documents. An then once we have completed that we have to give it to Compliance. So we send an email to Compliance and ask them to review it for approval and we take them the physical documents that we have printed off and the work that we have done as the entry point, if you like, the Front end. And then they do their checks. 667 1 ~ ;.,:· • ._'l 'J l .i 0 • 0 Dan il-process isir ghall-klijenti kollha tal-Bank Pilatus. Meta giet mistoqsija jekk hux veru Ii kien hemm zewg practitioners Ii kienu jiehdu hsieb jaghmlu 1-maggoranza taI-payment instructions, ix-xhud wiegbet fin-negattiv. Mistoqsija jekk kienetx taf min hi Farnoush Farsiar, ix-xhud wiegbet Ii kienet taf izda Ii ma tafhiex personalment. Ix-xhud tghid Ii ma kellhiex xi ammont inuzwali ta' payment instructions. Mistoqsija jekk ix-xhud kienetx irceviet payment instructions minghand Farnoush Farsiar, ix-xhud wiegbet flaffermattiv - kemm ghaliha personali kif ukoll ghal klijenti tagliha. ( 'i Ghalkemm ix-xhud dahlet tahdem mal-Bank Pilatus f' April 2016, hija bdiet tigi involuta fil-payment instructions minn Gunju jew Lulju tal-2016. Mistoqsija specifikament jekk kienetx taf bl-ismijiet tal-kumpaniji Shams Al Sahra u Sahra ix-xhud wiegbet fl-affermattiv u meta mistoqsija jekk kienetx taf bil-kumpanija Al Sahra, ix-xhud wiegbet fin-negattiv. Biss meta mistoqsija kienetx taf jekk Farnoush Farsiar kienetx tagixxi ta' firmatarja fuq il-payment instructions ta' Sahra, ix-xhud wiegbet Ii ma kienetx taf. Mistoqsija jekk kienetx taf 1-isem ta' Robert Baker, ix-xhud wiegbet fl-affermattiv u kienet irceviet struzzjonijiet minghandu kemm ghal pagamenti ghalih personali kif ukoll ghal klijenti tieghu. Baker kien jaghmel stuzzjonijiet ghal kumpaniji bhal Rafael; izda huwa direttur Ii jahdem mieghu Ii jaghmel ittalbiet ghall-hlasijiet ghalih. Mistoqsija jekk kienx jaghmlilhom ammont kbir ta' payment instructions meqjuz mal-ammont ta' klijenti tal-Bank Pilatus u 1- 668 ( . ~ ,_ . ·. .· . . , ___. \} J. '· ;, volum tat-transazzjonijiet li jkollhom ix-xhud wiegbet li ma kienx jaghmel ammont kbir ta' payment instructions. Meta mistoqsija mill-AC Abdilla jekk hux minnu li bejn Baker u Farsiar kienu jaghmlu mad war il-50% tal-payment instructions tal-Bank Pilatus, ix-xhud wiegbet li ghalkemm hi toqghodx tghoddhom, jista' jkun li hekk hu. ( Mistoqsija dwar jekk qattx semghet jew ipprocessat xi pagamenti f'isem ilkumpaniji Tillgate Inc, Hearnville Inc u Egrant Inc, ix-xhud wiegbet li qatt ma kienet rat dokumenti fil-Bank Pilatus jew semghet lil xi Ii.add jirreferi ghalihom, ghajr hlief fuq 1-ahbarijiet. Inoltre The Court: Or else perhaps the names of Mrs Michelle Muscat for example? Or Joseph Muscat? Have you ever received any, or have you ever seen any document purporting to be made on their behalf? The witness : No. The Court: No. The witness : I have been here two (2) years and I did not even know who they were until this came up. I have never seen that name on a document. I answer the phone a lot, and I have never taken a call from anybody with that name. Mistoqsija dwar Brian Torma, tghld li taf bih ghax ghadd ta' klijenti tal-Bank Pilatus juzaw is-servizzi ta' Nexia BT u tghld li hi qatt ma ratu fil-Bank Pilatus sa minn meta bdiet tandem fil-Bank. IZda anke wara li bdiet tara min hu minn wiceu fuq ir-ritratti tal-passaport u fuq id-dokumenti, hi ma semghetx li kien mar izurhom il-Bank Pilatus. Hi qatt ma ratu fil-Bank 669 ·~ . . ._- u ...,>" .i J v Pilatus. Lana Sue Hedley tghid li hi qatt ma rceviet payment instructions minghand Negarin Sadr ghalkemm kienet rat payment instructions. Biss ma kienetx taf jekk Negarin Sadr kellhiex self mal-Bank Pilatus. Qatt ma rat payment instruction minghand Negarin Sadr lil terzi persuni. Mistoqsija jekk meta klijent ikun ghamel pagament jivverifikawx ukoll x'pagamenti jkun ghamel precedentement, ix-xhud wiegbet £1-affermattiv u li dan kien isir ta' spiss, ghalkernm rnhux fuq kull transazzjoni. Ghalhekk meta irreferejtha ghall-Sahra FZCO u staqsejtha jekk tafx kienx hemrn xi payment instructions maghmula ghal Sahra FZCO biex jithalsu terzi persuni £'Dubai ix-xhud wiegbet fin-negattiv - u li jekk qatt kien hemm xi pagament, ma kellhiex x' taqsam mieghu hi. Ix-xhud kienet taf li Keith Schembri kien klijent tal-Bank Pilatus, iZda ma kienetx rat xi attivita fuq il-kont tieghu. Mill-banda 1-ohra ma kienet semghet qatt bl-isem ta' Michelle Buttigieg, jew bl-isem Buttardi. Ma kienetx certa dwar 1-isem ta' John Dalli. 670 '- -' Mistoqsija jekk kellhiex access ghall-Flexcube ix-xhud wiegbet fl-affermattiv ghall-Flexcube i.Zda mhux ghat-TAS. Safejn taf hi I-Bank Pilatus ma ghandux programm jew software iehor li bih jistghu isiru pagamenti minn kontijiet talklijenti jew mill-fondi tal-Bank stess lil terzi persuni ghajr hlief ghal Flexcube uTAS. Fl-20 t' April 2017 kienet prezenti 1-uffigu u baqghet sa xis-sitta ta' filghaxija. Dakinhar il-gurnata tax-xoghol kienet wahda normali. Lil Ali Sadr kienet ratu u kelmitu wkoll. Ma tafx x'hin ezatt wasal. Xhieda ta' Mehmet U gurluoglu Mehmet Ugurluoglu beda jahdem mal-Bank Pilatus ghal nofs Ottubru tal2016 u xogholu huwa ta' Relationship Manager Associate u joqghod HI-Front Office. Ix-xoghol tieghu jinkludi: The wimess: My role consists of doing payments whenever we receive a request from a client, doing bank statements. I sit in the Front Office so I answer phones when it rings. Let us say someone is calling and asking for someone from Operations, I dial it in and I pass the phone through to them, and then I try to bring clients to the bank to open bank accounts especially since I am from Turkey, so I try to use my Turkish network to bring clients, and basically account opening processes ... clients, and doing payments and bank statements and answering the phone. 671 t.. \...• ..· 0 .j ~ ...,, Minn naha tieghu kien jipprova li, tramite 1-kuntatti familjari u ta' hbieb tieghu, t' ohtu u ta' missieru li ghandhom fit-Turkija, jgib i.Zjed klijenti lejn il-Bank Pilatus. Biss huwa ma ghandux xi kuntatt partikolari fitTurkija. Dawn huma nies li ghandhom negozji taghhom. Izid hekk : The Court: Right. And when you refer to your father's friends and your sister's friends, are these people engaged in any business or in any other commercial activity? The witness: They are usually engaged in business, yes they have their own businesses. For example, I went to school in the United States and so did my sister, so her classmates that are in the US, that are now working back in Turkey, I usually go up to them and I talk to them about Pilatus Bank and I try to convince them to open a bank account. So far I did not succeed .... The Court: So, but you do not have a Turkish office as Pilatus Bank so far. The witness: No we do not. (> Mistoqsi dwar jekk kienx jaf lil Linet Estiroti, ix-xhud jghid li kellu xi kuntatti maghha diversi drabi meta kien mar it-Turkija sabiex i.Zur klijenti potenzjali u minn naha taghha din irrangatlu biex ikollu !- business cards. Ma kienx jafha qabel ma huwa dahal jahdem mal-Bank Pilatus. Hi kienet giet riferita lilu minn Hamidreza Ghanbari. Ma jafx ezattament x'inhu x-xoghol taghha fit-Turkija. Huwa kien iltaqa' maghha £'Malta darba wahda. Izda meta kien mar it-Turkija, Estiroti kienet hadet hsieb tordna I-business cards u mbaghad huwa rranga malistampatur biex jigborhom minghandu. Ix-xhud ma ltaqghax maghha fit-Turkija. Safejn jaf hu Estiroti kienet tandem mal-Bank Pilatus 672 ( ) . t; .. ..;. i .) i £'Malta. Mistoqsi dwar ir-rwol tieghu fil-front Office, fosthom li jiltaqa' man-nies li jmorru 1-Bank Pilatus, staqsejtu jekk jafx minhu Brian Tanna. Ix-xhud wiegeb li huwa qatt ma ltaqa' mieghu fil-Bank Pilatus u li huwa sar jaf dwar Brian Torma mill-allegazzjonijiet li kienu qeghdin isiru. Ma jafx jekk. Brian Torma kienx jirreferilhom klijenti. Biss kien jaf min hu Karl Cini in kormessjoni ma call back confirmations u dan peress li N exia BT kienu jimmaniggjaw xi kumpaniji li kellhom kontijiet mal-Bank Pilatus. Fosthom semma lil Cormia Limited. Ma jafx jekk Brian Torma jew Karl Cini ghandhomx kontijiet f'isimhom personali mal-Bank Pilatus u dan ghax hu qatt ma ra tali kontijiet. Mehmet Ugurluoglu ghandu access ghall-lista tal-klijenti tal-Bank .{_ Pilatus u kien jaf min huma 1-klijenti passati u prezenti tal-Bank Pilatus. Mistoqsi dwar il-kumpanija Al Sahra huwa qal li kienet klijenta tal-Bank Pilatus. IZda meta konfrontat bl-ismijiet Shams Al Sahra, Al Sahra u Sahra, huwa wiegeb li kien jiftakar lil Shams Al Sahra u Sahra. Hu ma kienx jaf bil-kumpanija Al Sahra. Biss jidher li thawwad sew dwar 1ismijiet ghaliex filli qal li fil-Flexcube ra 1-isem Al Sahra filli jghid li The witness: On Flexcube, I remember Shamz Al Sahra definitely being a client. There is a Sahra as well, Al Sahra, 673 .~ ::.) . ;:_; . :...• t_· \J ,j -.t The Court: But Al Sahra or Sahra? Or Both? The witness : I am not sure. The Court: It is a bit tricky I know. But it is very important for you to try to be as precise as possible. The witness : Ok. That is why I gave you the three different versions, in order to see The Court: whether from your memory you remember. The witness : From my memory I do not remember them exactly. Mistoqsi jekk mill-lista tal-klijenti qattx kien ra xi kumpanija Ii ghandha PEP Maltin, ix-xhud wiegeb Ii ma kienx jiftakar dwar haga bhal din. Ixxhud kellu access ghall-KYC forms u ghalhekk setgha jkun jaf min huma 1-UBO. Mistoqsi dwar jekk jiftakarx min huwa 1-UBO ta' Shams Al Sahra ix-xhud iwiegeb Ii ma kienx cert mija fil-mija iZda jidhirlu Ii kienet Arzu Aliyeva. Biss huwa jghid li kien ra' l-KYC form qabel. Ma kienx jiftakar min kien 1-UBO ta' Sahra. (_) Mistoqsi jekk qattx kien ra' 1-isem tal-kumpaniji Tillgate Inc, Hearnville Inc u Egrant Inc qalb il-lista tal-klijenti tal-Bank Pilatus, ix-xhud wiegeb fin-negattiv. Mistoqsi dwar Willerby Trade Inc, mill-banda 1-ohra wiegeb fil-pozittiv, ghalkemm ma kienx konxju ta' xi transazzjonijiet ghal din il-kumpanija u bhala impjegat fil-Front Office ma kienx gie kuntattjat ghal transazzjonijiet minn din il-kumpanija. 674 Mistoqsi dwar 1-ismijiet ta' John Dalli, Josette Schembri Vella, Konrad Mizzi, Sai Mizzi, u Michelle Buttigieg jekk kienux klijenti tal-Bank Pilatus, ix-xhud wiegeb fin-negattiv, ghalkemm kien jaf li Negarin Sadr kienet klijenta tal-Bank Pilatus u li kellha kont personali f'isimha. U gur luoglu jghid li ma kienx ra transazzjonijiet taghha u ma jafx ghandhiex self mal-Bank Pilatus. Gieli ra transazzjonijiet maghmula minn Ali Sadr lil mara tieghu. Dan ix-xhud ikkonferma li kien jaf min kienet Leyla Aliyeva ghalkemm ma kienx jaf jekk kellhiex kont personali mal-Bank Pilatus. Kien jaf ukoll li kienet UBO ta' corporate accounts, li pero ma kienx jaf liema huma. Kien ukoll jaf li Keith Schembri kellu personal account li pero ma kienx jaf jekk kienx attiv jew le u ma kienx jaf x'tip ta' kont kien. Mistoqsi jekk qattx kien ra 1-isem ta' Michelle Muscat jew Joseph Muscat fuq il-lista tal-klijenti jew KYC forms tal-Bank Pilatus, ix-xhud iwiegeb fin-negattiv. Minn naha tieghu Ugurluoglu kien jaf li l-Flexcube kien il-core banking system tal-Bank Pilatus. Hu ma kienx jipprocessa pagamenti ghax ma kienx jahdem fl-Operations Department. Li jigri huwa li meta jkollhom 675 t. -· :... -~ ~ J' payment instructions il-Front Office jghaddihom lill-Legal and Compliance Department biex jaghmiu I-istharrig taghhom u wara (jekk japprovawh) dawn jergghu jibghatulhom Iura I-istruzzjonijiet u I-Front Office jghaddi I-istruzzjonijiet till-Operations Department ghall-ezekuzzjoni. Minn naha taI-Front Office jaraw jekk hemmx fondi suffitjenti fiI-kont sabiex ikun jista' jsir it-trasferiment. L-inputting ghall-fini taI-ezekuzzjoni taI- pagament isir mill-Operations Department. Biss apparti I-Fiexcube, ix( xhud ma jafx li 1-Bank ghandu xi programm iehor li bih ikunu jistghu >. jigu pprocessati pagamenti. Kien jaf li I-Flexcube huwa konness matT AS iZda huwa ma kellux access ghaiih. Minn naha tieghu qatt ma kellu x'jaqsam maI-ghoti ta' self u ma kienx jaf jekk klijenti setghux jaghtu self liI xulxin. (-~ FI-20 t' April 2017 huwa kien xoghoI u dam sa' xil-17:00 jew is-18:00. Dakinhar ma kienx ra IiI Ali Sadr £1-uffkju. Hu ftit kien ikollu kuntatt mieghu ghax kienu n-naha I-ohra taI-Uffitju. Kien jaf min hurna Farnoush Farsiar u Robert Baker u li kienu diretturi u firrnatarji ta' diversi kurnpaniji klijenti tal-Bank Pilatus. Dawn kienu jibghatu I-payment instructions u rninn naha tieghu hu kien kernplilhorn 676 t • r : ' ~: • 'V-·0J;~ lura biex jikkonferrna 1-istruzzjonijiet; hurna kienu jibghatu wkoll is- supporting documentation. Ma kienx jiftakar jekk kienux involuti fisShams Al Sahra u Sahra ghax kien hemrn hafna kurnpaniji. Biss kien jaf li kellhom mad war 40% jew 50% tal-istruzzjonijiet tal-pagarnenti. ( Ix-xhieda ta' Adrian Galea Adian Galea jahdern fl-Operations Department u huwa responsabbli rnill- iSwift payments. Beda jahdern rnal-Bank Pilatus f'Gunju tal-2016. Ix-xoghol tieghu jikkonsisti filli jirCievi talbiet ghal hlasijiet mill-Front Office. Minn naha tieghu huwa jaghmel aggornarnent tar-rati kull fil-ghodu kemrn fissisterna Flexcube id-database system u matul il-gurnata jivverifika fis-sistemi taghhorn it-tip ta' pagarnenti li jirCievu - kemm dhul kif ukoll hrug. II-Bank ( Pilatus ju.Za 1-Flexcube fejn il-pagamenti mhux necessarjarnent jigu rilaxxati. Pagamenti jistghu jithallew on hold sakemrn jigu moghtija struzzjonijiet jew minghand il-klijent jew mill-Front Office, Operations Department u Compliance Department. Peress li 1-klijenti tal-Bank Pilatus huma high net worth clients ittransazzjonijiet jiddependu minn jum ghall-iehor. Ir-rutina tinbidel kuljum. Adrian Galea qal li : 677 J ") V ',.' ~.... ..... ~ ·\ ·v Basically I monitor incoming and outgoing payments. I produce them through Swift, we use a system called TAS, and they go through checks. We obviously have to authorize the first level and then there is second level authorization through another department before payments get released. That is basically my routine, you know we are always there, whenever we get requests coming in we deal as best as we can. We have a system in Flexcube which is linked to TAS. So any incomings or outgoing payments because TAS is linked to Flexcube we basically use Flexcube as a first to check. But incomings normally that gets done, that comes automatically through Flexcube because it is linked to TAS. TAS is a Swift system that we use, so I am basically monitoring you know continuously what comes in and what goes out in terms of payment. The ... request when it comes to outgoing payments like I said we get the request through Front Office. We have a special check list that we go through. Usually it is dealt by Compliance in Front Office, the request. I basically input the details through Flexcube, let us say I am the inputter and then somebody is going to be the checker. So he checks the details what I input before the payment could be released out. And once it is released, once it is authorised through Flexcube it goes through a system called TAS which gets converted into Swift. Then we have to authorise that once it is in Swift in TAS. And once we authorise then it goes to a second level. Now that second level usually depending on the type of payment, if it is Compliance related we have somebody from Compliance that will release the payment from second level. If it is an invoice it will go through Finance. We have a person who deals with second level checks. And once she authorizes that that gets released. The Swift gets sent out to whatever corresponding bank we have. L-impjegata li tiehu hsieb is-second level hija Tatiana. Kwantu ghall-outward payments is-second level irid jigi awtorizzat minn zewgt persuni li huma Tatiana Zammit u Domenique Camilleri F'kaz t'invoices jew money markets, is-second level authoriser hija Tatiana Zammit. Dwar 1-interazzjoni bejn Flexcube u TAS, Adrian Galea qal Ii d-dettalji jigu 678 (' ' ·~:•..i imdahlin fis-sistema 1-ewwel tramite Flexcube : Xhud: Well, we input the details through Flexcube ok? We have product codes that we use for outgoing payments. We use 'F Hour' if it is hour, if the remittor is going to be charged for it. Supt. Abdilla: ... Xhud: 'F hour', a code, a product code in Flexcube which is called 'F hour'. We type that FTS .... And then while you are in FTS ... you have to put in product code 'F hour'. Then you input the information, related information based on that payment request. And then once that payment is inputted by myself I get somebody from Operations who will do the check. So he will check the details through obviously based on the request that we get through Front Office. And if it complies, if the details comply with what the client is requesting and Compliance are happy with it, then we issue it. We issue the payment through TAS. Supt. Abdilla: Ok. So when the payment is authorized in Flexcube it goes to TAS. Xhud: Yes. Automatically. Supt. Abdilla: Then what would happen from there? Xhud : Then somebody, either myself or one of my colleagues would need to authorize it through first level. Supt. Abdilla: Ok. Would you change something in TAS? ( '• Xhud: Only, the only ones we actually change is when we get Master Card request because we have to include an extra field, 53B because Flexcube does not pick it up through the system. So we have to put in to 'Return to Verified', slight modification Supt. Abdilla : No, no, let us talk about normal Swift and a normal outgoing payment. Xhud: Ok. Supt. Abdilla : So you input the details of the transaction in Flexcube. Xhud : Yes. Supt. Abdilla : Somebody checks that and it goes into TAS. Xhud: Yes. Supt. Abdilla: Then you enter again TAS, right? 679 A ;..· ~ ..... t,.,"' ...../ ':-' :J' Xhud: Yes. Supt. Abdilla: Now I am telling you do you amend or correct or modify the details in TAS? Xhud: No, no we do not. If it is a specific outgoing we do not, because that records the details, what is input originally through Flexcube, so you cannot go in and amend something through TAS because then you would have a difference in the two different, you know in what you have actually inputted in Flexcube and what you have actually are releasing through TAS. You cannot go in and just amend like especially if it is a client, a high net worth client, you know, you do not do that. The only time we modify a Swift, I was going back to that, it is when we have a Master Card payment because unfortunately through Flexcube Supt. Abdilla : Master Card payment is when a client wants to pay his Master Card bill? Xhud: We get requests to pay Master Cards, ok? Supt. Abdilla : Ok. Xhud : And there are certain fields in Flexcube which you cannot input. Ok? The system is not designed for that. So we have to go into TAS and we have to go into 'Modified', 'Returned to Modify' . It is like to modify, so that what we are doing is adding an extra field in it, Field 53B. Supt. Abdilla : And what would you add? Xhud : We just add the account, our correspondent bank account that we have with Societe Generale. Supt. Abdilla : Ok. Xhud: Because we use Societe Generale as our correpsondent bank. Supt. Abdilla: Ok. Theoretically can you put a payment directly in TAS and bypass Flexcube? Xhud: Technically no you cannot. Supt. Abdilla : Why not? Xhud: Because, I mean since I have been there all our payments go through Flexcube first and then through TAS. We have never had payments that have gone through T AS without not going through Flexcube. Supt. Abdilla : But if for some reason Flexcube is down and the client wants an urgent payment, would it be possible to accomodate that client by transmitting 680 c' that transaction directly in TAS and then later input that whole transaction again in Flexcube? Xhud : No, you cannot do that. Supt. Abdilla: You can't do that. Xhud : Outgoings I have never seen that since I have been there. Il -Qorti : Do you know whether there are any other methods through which to effect payments apart from using Flexcube or TAS within the bank? Xhud : I am not aware of any other system. Il -Qorti: Ok. Qatt rajt jew inkella qatt gejt moghti istruzzjonijiet biex teffetwa pagamenti ta' klijenti mhux through is-sistema tal-Flexcube? Xhud : Le, qatt ma rajt. Il-Qorti: Le. All right. Jigifieri apparti 1-Flexcube u t-TAS, li ghldtli li jahdmu flimkien, il -bank ma ghandux xi sistema ohra ta' kif jaffettwa pagamenti talklijenti, hux hekk? Xhud: Le, ma ghandux. Kemm kien ilu jahdem mal-Bank Pilatus Adrian Galea jghid li huwa gieli ra klijenti li jibghatu flus lil xulxin permezz t'internal transfers fil-Flexcube. Dan isir bil-product code FTIC. Dan isir billi 1-klijenti jkollhom kont il-Bank mal-Pilatus u jsir pagament minn kont ghall-iehor. Dawn jikkonsidrawhom bhala internal transfers u jkun pagament bejn il-klijenti bejniethom. Dawn ilpagamenti jistghu ikunu kollox : Il-Qorti: U dawn il-pagarnenti taf x'ikunu? Ikunu payment for services rendered? Loans? Payment for products purchased? X'ikunu? Xhud : Jistghu jkunu per ezempju, they could be anything really. What I can think of maybe interest payments, ircevew 1-interessi u qed jibghathom il -kon talklijent li ghandu per ezempju mill-Euro (€) account ghall-kummpanija, 1-isem ta' kumpanija li ghandhom ma' Pilatus. 681 Supt. Abdilla : Le, imma I-idea mhux dik. L-issue mhux dik. Klijent jib ghat payment lill-klijent iehor. Xhud : Internally? Supt. Abdilla: Iva. Mhux tieghi f'tieghi. Jigifieri mhux account tieghu u nitrasferixxi flus mill-kont tieghi ghall-kont tieghi. Xhud : Le jkun kont tieghu ghal xi kont ta' haddiehor li ghandu ma' Piluats Bank. Iva I have seen that yes. Supt. Abdilla: U x'ikunu tdawn it-tip ta' pagamenti? Xhud: Jista' jkunu family support, per ezempju family support I have seen Mr Sadr's payments. as he sents from 'Alpin??' to another account internally. It could be family supposrt or anything like that. (' Il -Qorti : Imma inti jigifieri ma' dan il -payment transaction ikollook il purpose? Ikollok ir-raguni ghaliex qed isir il-pagament? Xhud: Yes, yes. We always put remitting information init. We never leave it empty. Il -Qorti: U dik 1-informazzjoni min jaghtihielkom, Front Office? Xhud: We get the request always from Front Office yes. And everything is going through Compliance. We do not get anything Operations before anything is checked through Compliance in Front Office, because Front Office deals with the client directly, so if there is any queries or anything they would have to go back to them. Il -Qorti : Issa pero taf inti jekk kemm-il darba I-bank minn naha tieghu jinvolvix ruhu wkoll fid-dokmnenti illi jkunu jridu jsiru meta jkun hemm ftehim bejn klijent u klijent iehor biex jghaddu 1-pagamenti? Ha ngiblek ezempju, ghandek klijent A jaghti loan lill-klijent B. Mela B irid ihallas lil A 1-ammont li jkun issellef minghandu, u jibda jghaddi pagamenti jew ta' interessi, jew ta' kapital, jew tat-tnejn li hmna. Taf jekk kemm-il darba il -bank bhala bank jinvolvix lilu nniffsu £1-arrangamenti biex ikun jista' jsir dan I-agreement bejn il -klijent Au 1-klijent B? Xhud: Ma nafx, don't know . Il-Qorti: Jew forsi 1-bank juzawx jew jipprovdix is-servizz illi jaghti ezempju loan agreement, jew ma nafx, acknowledgement of debt agreement? Xi haga Xhud: I am not aware of Il -Qorti : Ma tafx biha din. 682 l ' "" ··' Xhud : Ma nafx. Like I said I get the request from Front Office, they go through Compliance, and we are obviously instructed based on the payment instruction, we have a payment instruction form that we go through the checklist to make sure is done correctly and we just issue the payment accordingly to the instruction. Supt. Abdilla : Klijent wahdu ma jistghax jaghmilha transaction, jigifieri jekk jinea rrid nhallas mill-kont tieghi lil xi hadd ma nistghax naghmklha on line jew xi haga Xhud : Ma tistghax, no. Mistoqsi ghaliex hafna mid-deskrizzjonijiet tal-pagamenti li jsiru fil-Bank Pilatus huma indikati bhala loan repayments jew shareholders loans, Adrian Galea jghid li ma kienx jaf ghaliex dan kien isehh. Huwa kien jirCievi dawn 1-istruzzjonijiet mill-Front Office. kienu jkunu indikati hekk. Huwa ma kienx jistaqsi ghaliex dawn II-Loans kien jiehu hsiebhom it-Treasury Department. Biex ikunu jistghu jsiru dawn I-internal payments huma xorta wahda juzaw il-Flexcube li ghandu product code FTIC u li fih jistghu isiru pagamenti anke minn valuta ghal ohra. Din it-transazzjoni ma tghaddix minn TAS, iZda 1Bank joltrog debit advice ghaliex xorta wahda tidhol fil-BIP u jigi generat rapport tat-transazzjoni bhala debit advice li jigi muri lill-klijent. Ghalkemm ghal internal payments huwa possibbli li jsir trasferiment billi jigi inserit fil- BIP u mhux fil-Flexcube, sabiex isiru external payments bhal pagament minn kont fil-Bank Pilatus ghal kont, ezempju, £'Dubai, din it-transazzjoni ma 683 . '-.:' ......~ - ; -:-) tistax issir biss fil-BIP. Dan peress li din it-transazzjoni trid bilfors tghaddi minn Flex cube, imbaghad minn TAS minhabba Swift u wara titlaq ghall- Correspondent Banks. Il-BIP "is like an acknowledgement that a payment has been released from one account into another account internally". Huwa possibbli Ii jsir internal payment bejn zewg klijenti differenti tal-Bank iZda li 1-pagamenti jsiru minn kont ta' klijent A fil-Bank Pilatus ghal kont ta' klijent B fl-istess Bank tramite l-BIP. Aktar tard ix-xhud jispedfika li biex isiru internal payments dawn xorta wahda jridu jghaddu mill-Flexcube ghaliex dik hija ddatabase mentri l-BIP mhux database izda huwa report generating tool. Ittransazzjoni dejjem trid tibda minn Flexcube anke jekk tkun internal transfer. Adrian Galea jghld Ii huwa ghandu access ghall-lista tal-klijenti tal-Bank Pilatus. Meta mistoqsi jekk huwa qattx ra pagamenti minn kumpanija Al Sahra FZCO huwa wiegeb li qatt ma ra transazzjonijiet taghha. Biss 1-anqas ra pagamenti maghmula mill-kumpanija Sahra FZCO jew Shamz Al Sahra FZCO. L-anqas ma ltaqa' ma transazzjonijiet ghall-kumpanija Egrant Inc jew ra bhala xi klijenta tal-Bank Pilatus. Mistoqsi wkoll jekk, kemm kien ilu jahdem mal-Bank Pilatus (Gunju 2016), qattx ra 1-ismijiet ta' kumpaniji jew persuni ohra b'xi mod involuti f'xi transazzjoni tal-Bank Pilatus bhala beneficiaries jew remitters, fosthom Tillgate Inc, Hearnville Inc, Willerby Trading Inc, Negarin Sadr, Michelle Buttigieg, John Dalli, Leyla Aliyeva, Heidarov, Michelle Muscat, Joseph Muscat, Konrad Mizzi, Sai Mizzi Liang u Keith 684 ( "" ;_ -· .; ,J ~ Schembri jghid li huwa qatt ma ra 1-isem taghhom f'xi pagamenti. Mistoqsi jekk qattx ra 1-isem ta' Michelle Muscat fuq xi dokumenti fil-Bank Pilatus, Adrian Galea qal li ma kien qatt ra dokument b'isem Michelle Muscat. Biss meta mistoqsi jekk 1-ismijiet ta' Robert Baker u Farnoush Fersiar kienx semgha bihom, ix-xhud wiegeb li dawn kienu jaghmlu hafna pagamenti. Hu kien jaf li dawn kienu jaghmlu pagamenti u 1-istruzzjonijiet kien jircevihom mill-Front Office iZda ma jafx jekk dawn kienux jaghmlu pagamenti ( f'isimhom personali jew jekk hux ghal haddiehor. Hu jaf li dawn it-tnejn huma signatories ghax ghal certi pagamenti jehtiegu zewg signatories. Qabel ma jirrilaxxa pagament huwa jivverifika min huma 1-firmatarji, jara jekk dawn ikunx jaqblu mal-payment instruction form. Huwa jara wkoll li fil- payment instruction form ikun hemm ukoll 1-isem tal-beneficjarju. Mistoqsi jekk f' din il-formula jkunx hemm ukoll indikat 1-isem tal-persuna I kumpanija li tkun qed taghmel il-pagament, Adrian Galea jghid li mal- payment instruction form ikollhom supporting documents li jkun fihom ( informazzjoni fir-rigward ta' xiex il-pagament ikun jikkonsisti. Fin-nuqqas ta' tali dokumentazzjoni, il-Bank ma jirrilaxxax flus. jivverifikaw din id-dokumentazzjoni. Ghalhekk iridu Meta mistoqsi minni allura jekk Robert Baker jew Famoush Farsiar gieli talbu li jsiru pagamenti f'isem Shamz Al Sahra ix-xhud wiegeb li ma kienx jaf. Mistoqsi dwar min johrog 1-istruzzjonijiet dwar liema Correspondence Bank 685 - J . ._. ... ._· j - . u jigi maghlul, Adrian Galea qal li dan ikun jiddependi mill-valuta - ez Euro u AED gnandhom lil Societe Generale; mentri USD gnandhom lil DZ Bank. Mal-BOV normalrnent irid ikun hemm invoice biex tigi mnalsa. Gnandhom lil BOV bnala Correspondence Bank ukoll, minbarra Corporate account miegnu. L-gnazla ssir minn supervisor li jimmonitorja I-Correspondence Banks. Xhieda ta' Katarina Kostialova c' Katarina Kostialova tandem mal-Bank Pilatus bnala Senior Lawyer fil-Legal and Compliance Department u bdiet fit-13 ta' Frar 2017. Maghha hemm jahdmu Nielsen Avila Rovelo, bhala avukat u Domenique Camilleri mill-lat ta' Compliance. Mistoqsija jekk matul kemm ilha tandem mal-Bank Pilatus qattx rat dokumenti dwar il-kumpanija Al Sahra ix-xhud wiegbet li kienet rat dokumenti taghha, gnalkemm ma kienetx certa jekk kienx isirnha Al Sahra cjoe bl-AL fuq quddiem. Biss tikkonferma li rat dokument ta' Sahra. Ma kienetx certa dwar il-kumpanija Shams Al Sahra u dan peress li huma simili nafna. Ma kienetx certa mill-ismijiet kompluti. Katarina Kostialova tgnid li I-Bank Pilatus jaghmel analiZi dettaljata meta jigi biex jagnmel onboarding ta' klijenti. Isiru riCerki mhux biss fuq 1- individwi, iZda wkoll fuq ic-Cirkostanzi li jdawru lil dawn 1-individwi. Ikun 686 (' . . . -: ; . ! ~ ... ;,..,. .._, - is-senior management li jiddeCiedi finalment jekk jaccettawx klijent o meno. Kwantu ghax-xoghol taghha Kostialova taghmel anallii u revi.Zjoni ta' proposti ta' kuntratti jew tabozza kuntratti. Minn naha taghha tivverifika jekk il-kuntratti jkunux josservaw il-ligijiet vigenti. Qabel isiru transazzjonijiet bankarji, id-dipartiment taghha jaghmel verifiki dettaljati hafna. Fost il-kuntratti li tanalizza hemm ukoll il-kuntratti ta' self. Il-Bank Pilatus jipprovdi self lil klijenti tieghu bhala wiehed mill-prodotti bankarji li '( joffri. Sa minn Frar 2017 hi kienet ivverifikat xi zewg abozzi ta' kuntratti ta' self, pero ma kienetx taf jekk dawn gewx approvati. Mistoqsija minni specifikament jekk kemm ilha tandem hemm kienetx taf bi prattika fejn klijenti tal-Bank Pilatus jaghtu self lil xulxin billi juzaw isservizzi tal-Bank Pilatus, Kostialova tghid li hi ma kienetx taf b' din ilprattika. Da parti taghha hi rat u hadmet biss fuq kuntratti jew abbozzi ta' kuntratti standard bejn il-Bank u 1-klijenti tieghu. ' (_ Mistoqsija dwar jekk kemm ilha tahdem mal-Bank Pilatus qattx rat xi dokumenti li ghandhom x'jaqsmu ma' Egrant Inc, ix-xhud wiegbet finnegattiv. Mistoqsija dwar Tillgate Inc qalet li ma kienetx certa filwaqt li dwar Hearn.ville Inc wiegbet fin-negattiv. 687 J -, . '-' -...: 1.; - ·~ \ ..... ..._, Kostialova kompliet izzid tghid li hi kienet ivverifikat il-lista tal-klijenti talBank ghaliex riedet li tkun taf x'inhu jigri. Ikkonfermat li Michelle Muscat u Joseph Muscat zgur ma kienux klijenti tal-Bank Pilatus. Dwar Konrad Mizzi u Sai Mizzi Liang ma kienetx certa. Keith Schembri zgur li kien klijent talBank Pilatus, ghalkemm ma jidhrilhiex li martu Josette Schembri Vella kienet klijenta. Kostialova ikkonfermat li kienet tahseb li Leyla Aliyeva kienet klijenta filwaqt li 1-kunjom Heydarov kien jezisti (fil-lista tal-klijenti). Biss ma kienetx taf jekk Negarin Sadr, Michelle Buttigieg, John Dalli kienux klijenti tal-Bank Pilatus. Mistoqsija jekk kienetx qatt iltaqghet ma Brian Torma, Katarina Kostialova wiegbet fin-negattiv, iZda ziedet li kienet taf min hu mir-ritratti. Ma kienetx taf jekk kienx klijent tal-Bank Pilatus jew jekk kienx corporate service provider. Kwantu ghal Karl Cini, ix-xhud tghid li semgli.et u rat ismu iZda ma kienetx certa jekk kienx xi direttur ta' xi kumpanija jew beneficjarju. Biss ma kienetx tiftakar 1-isem tal-kumpanija. Mistoqsija jekk kienux jaghrnlu analiZi tal-klijenti tal-Bank, inkluz dawk passati, Kostialova wiegbet li kienu jaghrnlu analiZi dettaljata ghal kull 688 (' transazzjoni li ssir. Anke jekk 1-istess kumpanija taghmel tliet transazzjonijiet kuljum, huma janalizzaw kull transazzjoni u jaghmlu 1verifiki taghhom ghal kull transazzjoni daqs li kieku kienet transazzjoni gdida .. Because you never know ... so. Mistoqsija jekk is-self li jkun inghata mill-Bank ikunux monitored ix-xhud (' wiegbet fl-affermattiv kemm mill-aspett ta' Compliance kif ukoll mill-lat ta' Operations minhabba I-element tal-interessi. Minn naha taghha pero qatt ma rat jew analizzat il-kuntratt tas-self moghti lil Negarin Sadr u ma tafx jekk xi kollegi taghha kienux ivverifikaw dan il-kuntratt u hi tghid li hi qatt ma tkelmet ma Farnoush Farsiar. Katarina Kostialova tikkonferma li I-Bank Pilatus ghandu filing cabinet, li huma jsejhulu safe, ghax hekk fil-fatt hu, u tkun 1-MLRO li tiddededi li ( tqieghed dokumenti ta' klijenti spedfici fih u cjoe dawk li jkunu ftit aktar riskjliZi. Dan is-safe qisu cupboard kbir u qieghed f'kamra separata u fih hemm files li jinkludu wkoll il-PEP. Dan jissakkar b' cavetta li tkun filpussess tal-MLRO, Claude-Ann Sant Fournier. Din ic-cavetta ghandha xi mekkaniZmu spegali iZda ma tafx x'inhu. Meta jkollhom bzonn xi dokument is-safe tifthu 1-MLRO stess. Dan is-safe ilu f' din il-kamra zgur minn meta dahlet tahdem hi fi Frar 2017, u kien diga hemmhekk u din ilkamra hija wkoll bhala safe room. 689 Kostialova tikkonferma li gieli rat transazzjonijiet li jmorru lejn Dubai. Biss bhal kull transazzjoni ohra, dix-xhud ikkonfermat li dawn it-transazzjonijiet jigu verifikati fil-fond kemm minn naha tar-remitter kif ukoll minn naha tal- beneftciary. Wara li jkunu analizzaw it-transazzjoni, jekk tghaddi mill- gharbiel tal-Legal and Compliance Department imbaghad jibghatuha lill- Operations Department fejn jezegwixxi t-transazzjoni mis-sistema bankarja. Kull transazzjoni bankarja tghaddi mis-sistema online tal-Bank Pilatus in kwantu I-Bank imbaghad jghaddiha tramite I-Correspondent Banks tieghu. Ghalkemm hi ma ghandhiex access ghas-sistema bankarja, gieli wrewha kif tahdem fuq iI-computer. Ghalkemm hi m' ghandhiex access ghall-Flexcube, ghandha access ghax-Sharepoint li hija s-sistema fejn kull Dipartiment ghandu access ghaiih. Fis-Sharepoint wiehed isib :Katarina Kostialova: I can see legal documents, any thing concerning legal, I can see front office who is this list of clients, clients for instance of all the documentation on the clients it means accounts opening forms, I can see KUYC means know your customers system, you can see how they are checked until they become customers, until they become clients so from those documents I can see while performing these checkings, I always can see share holders, share holding system you know, structure, I can see Directors you know, I can see all the information on the company or individual. Supr. Ian Joseph Abdilla: Katarina Kostialova: Autorised signatories? sorry? ~ I 690 Supr. Ian Joseph Abdilla: Katarina Kostialova: yes, yes. Supr. Ian Joseph Abdilla: Ka tarina Kostialova: authorised signatories? the signatures themselves? yes. Supr. Ian Joseph Abdilla: are they scanned? Katarina Kostialova: yes they are scanned. Every signatory is scanned. We have it in the file but also scanned. - ... ( Kostialova ma tafx jekk il-Bank ghandux xi central account li minnu jghaddu t-transazzjonijiet bankarji u ma tafx min huma I-Correspondent Banks tal-Bank Pilatus. Il-kuntratti tas-self ikunu wkoll m:iZmuma fuq is-Sharepoint. L- administrator tas-Sharepoint huwa Louis Zammit. Meta klijent jaghlaq il-kontijiet tieghu mal-Bank Pilatus id-dettalji tal-klijent jigu arkivjati. Id-dettalji u d-dokumentazzjoni relattiva tigi m:iZmuma millBank. Kwantu ghall-klijenti li 1-kont taghhom ikun inghalaq dawn xorta wahda jibqghu jidhru fil-lista tal-klijenti bid-differenza li jmorru fil-lista ta' kontijiet maghluqa. Kostialova kienet rat il-lista ta' klijenti attivi u dawk maghluqa b'mod separat minn xulxin. Qabel ma jinghalaq kont minn naha tad-Dipartiment taghha jivverifikaw iC-cirkostanzi mad war il-klijent u jar aw jekk hemmx xi pendenzi wkoll. Hemm ukoll sitwazzjoni fejn klijent jista' jkun li xi corporate customer ikun biddel ismu. F' dak il-kaz il-klijent ikun obbligat jinfurmahom immedjatament u minn naha taghhom jivverifikaw is- 691 r sitwazzjoni. Mistoqsija specifikament jekk qattx Al Sahra FZCO kienetx bidlet isimha ghal Sahra FZCO, ix-xhud wiegbet li ma kienetx taf. Mistoqsija jekk il-Bank Pilatus qattx baghat STR lill-FIAU ix-xhud wiegbet li minn naha taghhom jirraportaw regolarment, inkluz rapport dwar frodi u dan tafu ghax jirC:ievu emails u informazzjoni regolarment dwar dan. Dan (:,. ~ ikunu aktar marbuta mar-Risk Department. Xhieda ta' Avila Rovelo Nielsen Libyeth Avila Rovelo Nielsen Libyeth bdiet tahdem mal-Bank Pilatus mill-1 ta' Marzu 2017 u hija Associate fil-Legal and Compliance Department. Ix-xoghol taghha jinkludi abozzar ta' kuntratti, pagamenti, rapporti lill-awdituri, listi tal-klijenti tal-Bank, taghmel ukoll photocopying u scanning eccetra. Hi ghandha access ghall-lista tal-klijenti u sal-Gimgha ta' qabel kienet qeghda tahdem fuq il-lista tal-klijenti li riedu jghaddu lill-awdituri KPMG. Din illista ghaddithielha Claude-Ann Sant Fournier u x-xhud ma kella ebda kuntatt mal-klijenti tal-Bank. Mistoqsija jekk kienx hemm 1-isem tal-kumpanija Al Sahra, ix-xhud wiegbet 692 fl-affermattiv, ghalkemm ftit wara meta staqsejtha jekk hux Sahra jew Al Sahra, thawdet u ma kienetx certa. Ftakret fl-isem Shams Al Sahra ghax kien isem twil. Mistoqsija dwar jekk ratx jew semghetx bil-kumpaniji Egrant Inc, Tillgate Inc jew Hearnville Inc jew 1-individwi Michelle Muscat, Joseph Muscat, Konrad Mizzi u Sai Mizzi Liang fix-xoghol taghha mal-Bank, ixxhud wiegbet fin-negattiv. Tikkonferma pero li kienet taf b'Negarin Sadr u li din kienet klijenta tal-Bank Pilatus, ghalkemm ma kienetx taf x'kontijiet ( ghandha. Kienet taf li Keith Schembri huwa klijent tal-Bank Pilatus ghalkemm ma kienetx taf x'kontijiet setgha kellu. Izda dwar martu Josette Schembri Vella twiegeb fin-negattiv. Kienet taf li Leyla Aliyeva hija klijenta tal-Bank Pilatus, i.Zda ma kienetx tiftakar jekk missierha Ilham Aliyev kienx klijent u 1-anqas kienet tiftakar jekk Michelle Buttigieg kienetx klijent talBank Pilatus. Ikkonfermat ukoll liJohn Dalli kien klijent tal-Bank Pilatus. Mistoqsija dwar Brian Torma, din ix-xhud tghid li kienet rat ismu i.Zda ma kienetx taf jekk hux klijent tal-Bank u dan ghaliex riedu jivverifikaw 1ismijiet ta' hafna kumpaniji i.Zda kkonfermat Ii kienet rat ismu. Mill-banda 1-ohra ma kienetx tiftakar dwar Karl Cini. Tghid li tiftakar bil-kumpanija Willerby, izda ma kienetx taf x' servizzi bankarji ghandha. Ix-xhud tikkonferma li kienet rat il-kuntratt tas-self ta' Negarin Sadr. Hi kienet ghamlet scan tad-dokument u jigi uploaded £id-database. Biss ix-xhud 693 -~ . ' ... L:..' .;:..!-_t. ma qr a tux. Hi ghadha gdida u ghadha qeghda titghallem x' ghandha taghmel. Biss ma kienetx taf jekk klijenti tal-Bank Pilatus kienux jaghtu self lil xulxin. Mistoqsija jekk hi qattx kienet rat xi dokument bhal dak wiegbet fin-neg a ttiv. Ix-xhud tghid li hi kienet tipprocessa pagamenti £is-sens li 1-ewwel il-Front Office jtuha s-supporting documents u minn naha tal-Legal and Compliance ( Department jivverifikawhom billi jaghmlu double checking ma dokumenti ohra bhal loan agreements, jew jaghmlu Google searches jew Dow Jones searches eccetra. Imbaghad ikun hemm zewg persuni li jiffirmaw id-dokument legali mahrug mill-Legal and Compliance Department. Ix-xhud kienet taghmel il-first level in kwantu ghadha junior. Imbaghad id-dokumenti tghaddihom lil Domenique Camilleri li hija inkarigata mill-Compliance. Ix-xhud ma kienetx tqassam il-flus hi ghax hi ma kellhiex kuntatti ma klijenti. X'jigri minn meta tghaddi d-dokumenti hi, ma kienetx taf. ~----------- --- -·----- ··- - ------------------------ 694 ( _) . .. j ;j ~ v ...~ 1) Ex Impjegati tal-Bank Pilatus Ix-xhieda ta' Philip Mercieca Philip Mercieca kien non-executive director tal-Bank Pilatus bejn 2014u1-2017. ( Huwa bankier professjonali. Qabel telaq minn HSBC huwa kien Head of International and Relationship Banking u kien dak Ii vara 1-iskema taI-Premier li kienet immirata ghal high net worth customers. Dak kien it-tip ta' private banking li kien hawn Malta. Mabib tieghu Ii kien direttur I-HSBC kien avvidnah u qallu bil-kariga ta' non executive director f' dan il-Bank. Gie mgharraf Ii KPMG u Juanita Benici kienet qed taghmel due diligence, kellimthom lil KMPG u gie offrut biex ikun direttur. Eventwament il-bank fetah fit-2014 u beda bhala non-executive director jithallas renumerazzjoni ta' €15,000 fis-sena. Ma kellu ebda involviment fit-twaqqif tal-Bank. KPMG kien baghtu ghalih ghal interview. Kien mela' formula taI-MFSA. Kien ra' I-business plan mill- KPMG Ii kien ghal high net-worth private banking. Qabel ma kien beda bhala direttur mhux ezekuttiv kien iltaqa' ma Ali Sadr wara Ii kien gie riferut 695 -" J ,; ._• . . ~ ,) ;j ~(J ~ u \ ghandu minn KPMG. Kienet laqgha informali fil-Westin Dragonara. KPMG k.ienu kkonfermaw lu Ii Ali Sadr kien approvah. Eventwalement gie stabbilit li 1-klijenti tal-Bank Pilatus ried li jkollhom almenu 100,000 (Euro) depozitati fil-kont u dan ma kienx retail banking. I=Iadd ma kien jista' jmur jaghmel cashing ta' cekks; iZda wara I-Bank Pilatus introduca card service u anke investment services wara li 1-MFSA taghthom ( ukoll a full investment services licence. Setghu jaghmlu anke discretion report mamangement. Jghid li anke fl-HSBC kien difficli li jkollhom dik it-tip ta' licenza ghax biex tinhareg din riedet tkun moghtija fuq bazi individwali u jrid ikun veru kwalifikat sew. Ma kienx hemm banking halls, iZda meeting rooms biss. Kien jattendi madwar erba' board meetings fis-sena. Kien jiccerja I-Audit Committee. Apparti minn hekk ma kellux involviment fl-operat ta' kuljum tal-Bank Pilatus. Ma kellux dettalji dwar min kienu 1-klijenti tal-Bank Pilatus u ma kellux access ghall-operazzjonijiet bankarji. Hu kien jistrieh fuq irriZultanzi tal-Awdituri li kienu KPMG u kien ikollu meetings ma Noel Mizzi, partner ma' KPMG. Dawn kien jiccekkjaw kollox u dejjem kellhom clean reports. Minbarra dawn kien hemm PWC li kien internal auditors. Dawn kellhom access shih ghal dak li riedu jaraw u kienu jaraw mieghu ukoll il- 696 () . . . '.' 1,; :: ;J programmi tal-audit. Meta kienu jirrapurtawlu xi dwar xi riskji huwa kien jiehu 1-azzjoni Ii tkun tmiss. Pero qatt ma kellu rapporti hZiena. Anzi before li hareg dan il-hafna allegazzjonijiet u affarijiet hek.k, minn PWC kelli internal audit report fuq anti-money laundering and due diligence in compliance procedures Ii I have documented li kien nothing to worry about at all. F'kollox kwa±i low risk ghax ovvjament jien kont inserrah hafna fuq dawn ir-rapporti. Jaf Ii kien hemm inspection tal-MFSA Ii kien on site u damu madwar tliet ( gimghat. Ghalkemm ma kienx involut hu kien ra r-rapport tal-MFSA. Kien hareg xi rakkmandazzjonijiet Ii kienu gew implimentati, fosthom Ii jigi mahluq risk committee. dokumentati sew. II-Board Meetings kienu jkunu regolari u Kull aspett tal-Bank kien ikun diskuss u dokumentat. Dawn il-laqghat kienu jsiru kull tliet xhur. Fil-bidu kien hemm diZgwid mas-CEO Ekmel Cetinel Ii kien responsabbli mit-twaqqif tal-Bank. Cetinel kien jilmenta Ii ma kellux staff biZzejjed :iZda Ali Sadr ma riedx Ii jiZdiedu n-nies biex ma jkunx hemm spejjez zejda. Jghid li Cetinel ma ghamilx certi affarijiet li kellu jaghmel dak :iZ-zmien. Eventwalment Cetinel telaq minn CE 0 :iZda baqa' bhala direttur mhux ezekuttiv ghal xi zmien. Kien ha t-tregija Robert Klingensmith ghal ftit zmien li ha f'idejh il-portfolio tal-Bank kif ukoll asset management. Kien kompetenti hafna. Wara ftit zmien spiCca minhabba problemi personali u baqa' direttur. Kien jipparteCipa fil-laqghat permezz ta' Conference Calls mill- 697 r -J~ ;j '1 ~I USA. Altrimenti 1-laqghat tal-Bord tad-Diretturi kienu jsiru £'Malta. Kien hemm direttur iehor Tork, Mustafa, li kien jigi ghall-Bord meetings. W ara Klingensmith kien sar CEO Hamidreza Ghanbari, Ii kien diga malBank Pilatus, iZda kien jigi wara Klingensmith. Imbaghad kien inghaqad ukoll Luis Felipe Rivera kif ukoll Claude-arm Sant Fournier. ( Dax-xhud kien ukoll ic-Chairman taI-Audit Committee u kien beda jservi hekk war a Ii kien ilu xi sena bhala non executive director. F' dan ix-xoghol ried jivverifika Ii 1-proceduri kollha tal-Bank kienu jkunu immexxija sew. Kien f'kuntatt kontinwu mal-KPMG bhala external auditors u PWC bhala internal auditors ghalkemm bhala Chairman taI-Audit Committee kollox kien ried jghaddi minnu. Biss dawn 1-awdituri kienu bosta drabi jmorru on site u jaghmlu dak kollu mehtieg fuq kull suggett li kien jidhrilhom li kellhom jittrattaw. Ix-xhud imbaghad kien jarraporta lil Bord tad-Diretturi. Meta kienu jirraportawlu xi affarijiet, li kienu bosta drabi jkunu zghar, huwa kien jara li r-rakkomandazzjonijiet taghhom kienu jigu mwetqa. Kien jaf Ii darba kienet saret spezzjoni mill-MFSA u mill-FIAU u li dawn kienu hargu rapporti dwar affarijiet Ii ma kienux allarmanti u li huwa ma kienx qabel maghhom. Minn naha tieghu ma kienx hadha bhala sorpriZa Ii 698 (j kienu jsiru dawn 1-ispezzjonijiet ghax dawn kienu affarijiet regolari u allahares ma kienux isiru. II-Bank Pilatus ma kienx qieghed jara Ii kien sejjer jidhol f'xi riskji partikolari in kwantu xogholhom kien principalment Ii jipprovdu depoziti. Kienu saru xi kuntratti ta' self, izda Ii kienu kollha mharsa b' cash collaterals. Kull kont Ii (_ kien jinfetah kien ikun kopert bi due diligence exercise. Dan ix-xhud ma kienx ikun jaf min huma 1-klijenti tal-Bank, i.ida kien jassigura Ii kien ikun hemm proceduri b'sahhlthom dwar kif il-Bank Pilatus setgha jassumi klijenti u jifthilhorn kontijiet bankarji. Dawn il-proceduri kienu jinkludu wkoll dawk ghalPEP. L-aktar persuna Ii kienet iggib klijenti kien Ali Sadr innifsu peress Ii kellu :hafna klijenti Ii kien jehdilhom hsieb 1-investimenti taghhom. ~ Il-hsieb tieg:hu kien Ii jiftah bank u jkun jista' jipprovdi s-servizzi kollha lil klijenti tieg:hu u mhux jirreferihom ghal ghand banek ohra. Ma kienx hemm linji partikolari ta' negozji Ii 1-klijenti kellhom ikollhom ghajr hlief Ii jkunu high net worth. II-flus Ii jigu depozitati ma kienux jirrendu imghaxijiet. Biss kien ikollhom rate of exchange. 699 v .: t Dax-xhud ma kienx jaf ii-background ta' Ali Sadr. Sar jaf Ii misseiru Iranjan dan 1-ahhar. Qatt ma kien semgha Ii Ali Sadr kien involut f'xi negozju malVenezuela ghajr hlief darba meta wiehed mid-diretturi Mustafa kien qallu Ii Ali Sadr kien jiehu hsieb xi investimenti Ii kellu fil-Venezuela u Mustafa kien imur il-Venezuela ghan-nom t' Ali Sadr. Kien jaf pero Ii Ali Sadr ma kellux background bankarju u dan il-fatt lix-xhud ma kienx inkwetah. ( Gurnata wara Ii kienu saru 1-allegazzjonijiet minn Caruana Galizia, ix-xhud kien sejjah Board Meeting urgenti fejn kien staqsa haf1:1-a domandi Ii kienu ta' dominju pubbliku u talab Ii jara I-accounts tal-Bank Pilatus. Claude Ann Sant Fournier spjegatlu 1-kontijiet lilu u lid-direttur 1-iehor Ackermann, inkluz dawk il-kontijiet ta' klijenti mill-Azerbajgan. Qabel matul il-Board Meetings, huma kien ikollhom updated management accounts of the last quarter dettaljati hafna u I-Bord kien jara xi progress ikun qieghed isir. Biss ma kienx ikollhom liema u kemm huwa d-depoziti tal-klijenti. Ma kienx jigi diskuss min kienu 1-klijenti u minn fejn kienu gejjin. Hu kien jaf Ii kien hemm certa klijentela gejja minn Dubai u dawk 1-inhawi u dan kien punt Ii kien jiddiskuti mal-internal auditors u dawn ma kienux jirrimarkaw xejn stramb f' dan il-fatt fis-sens Ii ma kienetx haga stramba Ii I-Bank ikollu klijenti minn dawk 1akkwati. 700 ~ F'laqgha tal-Bord tad-Diretturi minnhom kien ippuntwalizza biex il-Bank joqghod attent mill-assunzjoni ta' PEP lokali bhala klijenti u dan wara li Ackermann kien qal Ii John Dalli kien resaq lejh biex jiftah kont bankarju. Ix-xhud kien qal lil Ali Sadr li ma kienetx idea tajba Ii jinfetah kont lil John Dalli minhabba li kien qed ikun fl-ahbarijiet. Biss PEP riedu jghaddu miC- channels normali. Ix-xhud kien kunfidenti fl-ammont ta' checks Ii kien ikollu I-Bank u kien jistrieh fuqhom. Sar jaf x'kellu John Dalli meta kienet harget 1( ahbar minn Caruana Galizia u gie spjegat lilu x'kont kellu. Brian Torma qatt ma gie diskuss at Board level, ghalkemm lejn 1-ahhar Keith Schembri kien. Ix-xhud kien beda jistaqsi dwar dawn il-PEP hekk kif kienu bdew hergin ixxnieghat fil-media madwar sena qabel ma huwa rri.Zenja. Kien ivverifika fuq Konrad Mizzi u ra Ii ma kellux kont. Kien staqsa fuq Lester Holdings, Willerby Trade Inc ecc. Ipprezenta kopja t' email mibghuta lil Claude-Ann ( Sant Fournier : Dear Claude-Anne, I would be greatful if you would kindly confirm whether we presently have or have had any accoutn held with our bank in any of the following names, Lister, Cellson, Colson, AtoZ Consulate, Willeby and Tillgate. If Pilatus in any particular case do have or have had account or any connection wioth any of these companies, entites and please could you inform me the name of the ultimae beneficial owner disclosed. As you are no doubt awre these names are currently in public domain. Kindly acknowldege receipt of this message with thanks and best regrads." Iffirmat Philip Mercieca. Imbaghad hawn ir-risposta ta' Claude-Anne Sant Fournier datata 12 ta' Lulju 2016, "Dear Philip, further to your email of 1st June 2016 kindly note the following ..." Din inghatatlek jhekk jigifieri? Mhux b'emial? 701 .' . . ..... . :Jj_ ,. ~ ·-I Xhud: She handed it to me meta kontmortil-bank wara. Kienu diga qaluli verbalment irnrna jien ghedtilha to give it to me in writing. Whith hindsight now I am looking at it... Sur Magistrat: "Kindly note the following: Pilatus Bank established a clinet relationship with Willeby Trading on the 28th November 2014 and the account was closed on May 5th 2016. Pilatus established a client relationship with Lister Holding Group on 19th June 2015 and on 19th April 2016 the accoutn closure notice with the effective date 1st June 2016 as per times and condition. The appropriate level of customer due diligence undertaken in terms of local applicabel legislation namely the ultimate beneficial owner of each company was identified and verified as necessay both prior to the account opening and throughout the client relationship. Kindly be advised that the other companies listed in your email have not to date maintained client relationships with Pilatus Bank and the bank's policy is not to onboard if approached by such clients. Please do not hesitate to contact me should you require any further information in this respect." U din qed tigi rnmarkata PM2. Sewwa mela hawnhekk qed nitkellrnu ahna ... Xhud: Din kont bghattha biex niccara at the time li kienu saru 1-ewwel allegazzjonijiet u after that one of the other things li geghlelt lill-intemal auditors jiccekjaw i.Zjed. Dik kienet is-sitwazzjoni at that time. Issa ghandi nghld li Claude-Anne Sant Fournier li kienet giet on board wara li konna bdjena I-bank jien sirt nafha as a KMPG employee, kienet tigi tagillnlilna - ghax money launderign the procedure is that at least once a year or every six months mhux id-dretturi biss irnma all the staff have to go to the whole manual and go through the whole procedures ecc and sign- kienet giet tatna 1ewwel instruction and the eventually she came onboard. Jien kelli irnpressjoni li she is somebody very thorough u baqghet sal-ahli.ar. I was very confident that she was doing everything kif suppost. Perezempju dawn tal-money laundering sal-ali.har and we documented it li we always used to do all these examinations anke bhala diretturi qishom tests biex naraw that we are on the ball as far as money laundering in concerned and all the compliance. The manual li ghandi tal-money laundering in very thorough. Ghandi kopja hawn. Hu kien iserrah rasu li 1-affarijiet fil-Bank immexxija sewwa ghax kellu fiducja fi Claude-Ann Sant Fournier, kif ukoll fl-Awdituri interni u esterni u wkoll 1-ispezzjonijiet tal-MFSA u I-FIAU. Ghal ftit ±mien 1-allegazzjonijiet fuq il-Bank Pilatus kienu waqfu u hu hassu ftit rassikurat. Hu kien ser jitlaq 702 ( (_; ' . tr:_• ~ LJ. miim Chair tal-Audit Committee xorta wahda ghax kienet saret regola mill- MFSA li c-chairman tal-audit committee irid ikun accountant. F'Jannar 2017 kien identifikat replacement accountant approved mill-MFSA. Deloitte dahlu biex jaghmlu rakkomandazzjoni tal-MFSA li kienet li jsir risk assessment u li jsir Risk Committee. Dan sar b'mod professjonali u hu kien ( parti minn dawn il-meetings. Nista' nghld jien mill-banking experience tieghl on the lines of anything I had encountered anke mal-HSBC for sure u ma' Deliotte ukoll kien hemm dan il-process li they did report to me on what was happening. A risk management was identified certu Antoniella; she was going to be in charge. Imbaghad hallejtha fin-nofs. When I left meta regghu hargu allegazzjonijiet. Meta hargu 1-allegazzjonijiet kien inkwetat :iZda reggha gie assikurat minn Claude-Ann Sant Fournier u mill-Awdituri. ( Kien spjegali Ali ukoll a transaction Ii kien sar which with hindsight it should not have been accepted li kienet ta' Keith Schembri u Brian Tanna which is ghalija crazy thinking about it again. Jien ma nafx klijent li jissellef minghand 1-awditur tieghu but that was allegedly brought out. I do not know if it is true or not. Sur Magistrat: Din kienet giet diskussa ukoll at board level? Xhud: No. One to one biss the impression li kienu qed jaghtuni li dak forsi sar zball irnma it is out in the open, we told MFSA fl-audit. Jafu kollox bih. Sa certu punt 1MFSA auditu subsequently 1-FIAU kellhom access ghal dawn it-transazzjonijietu ma gara xejn sa certu punt allura the explaination was satisfactory of what was going on ghax kieku ma kenux 1-MFSA who had suspended certain things. But nothing like that happened. Ghalija at that time it was of a period. Sur Magistrat: Dan int qed tghid wara li bghatt din 1-ittra tal-lst June 2016? 703 - . .. \Jj Xhud: Yes. Then I had a bit of an outburst. Li kien hemm tal-FIAU ukoll kienet qed tinkwetani. Tal-FAIU .... he did not give us the letter. He did not give us the original letter li kienu baghtu. Rajtha 1-ewwel darba in the media. Sur Magistrat: Jigifieri 1-ittra li kienet baghtet 1-FIAU lil Pilatus .... Xhud: L-origrnal report tal-FIAU ma kienx tajjeb. Sur Magistrat: Dan kien f'Mejju 2016? Tiftakar? Xhud: Qabel nahseb. The initial report kien hareg qabel nahseb. What we were told in board li kien hemm dan !-initial report qalilna li kien hemm certu affarijiet rnhux taJbin. Sur Magistrat: Kien spejalkom x'inhuma 1-affarijiet mhux taJbin? Xhud: Not specifically. Biss kien qalilna li they were going to go back to them. Kien qalilna thaty they employed to look into it and help in the reply Juanita Bencini as KPMG and Luois Degabriele ta' Camilleri Preziosi. Jointly they were studying the report that was made by the FIAU and presenting there reply and explainations. After, the next meeting we had he actually presented - u din ma stajtx nghldha, it did not come out in the media - a copy of a letter li rCieva mill-FIAU li qalu fic-Cirkostanzi u fl-ispjegazzjonijiet li tajtuna hija accettabli. ( Sur Magistrat: Dan allura qed nifhem jien kien b'bord meeting sussegwenti jigifieri. Allura int hemmhekk speci ... Xhud: Again hadt daqsxejn comfort li ma hareg xejn hawn. Imma dik kienet for some time anxious about it biex nara kif se nispiccaw ghax jien ma kontx se naccetta. I was going to insist li anke nisrta' nghid wiehed mid-diretturi mieghl ukoll iddiskutejniha. We were going to insist that we were given this letter, thisFIAU report which we were not because by the time we were meant to he got us the reply. AC Ian Abdilla: Bhala chairman tal-audit committee ma hassejtx li kellek tlaqqa' }committee u tiddiskutuh dan ir-rapport tal-FAIU? Xhud: I do not think it was initiated. AC Ian Abdilla: Jew forsi taghmlu additional checks? Xhud: Kemm 1-MFSA report u anqas 1-FIAU report do not come under the audit committee. It goes directly to the board. At that stage anke 1-audit committee ... AC Ian Abdilla: Imma kien hemm issues fir-rapporti li they could have had an implication possible bad internal audit practises. 704 (.) Xhud: Yes. Of course nahseb. Fil-fatt I was fully intending to see this report and to insist Ii jaghtuna dan ir-rapport. By the time it was going to be presented- hu qalilna tuwni cans there are some inaccuracies se nirrispondu with KPMG and Camilleri Preziosi. This was alwas oner thing that reassured me that the people huma the top professionals in Malta. Ix-xhud jghid li ma Ali Sadr kellu biss relazzjoni professjonali, li kienet tajba. Sadr ma kienx jikkonfida fih, ghajr hlief darba meta ried inehhl lil Ackermann minn direttur. Sadr qatt ma tkellem mieghu fuq Brian Tanna jew Karl Cini. Sur Magistrat: Pero fir-rigward ta' Ali Sadr anke b'mod partikolari fil-bidu nett, taf jekk kellux kuntatti jew qattx tkellem rnieghek jew fil-bord dwar kuntatti li kellu ma' Brian Torma jew Carl Cini? Xhud: Qatt. Sur Magistrat: Jew ma' Joseph Muscat jew ma' Keith Schembri? Xhud: Qatt. L-unika haga, darba kont smajt rninn barra. Xi hadd kien qalli Ii 1-Prim Ministru jafu u Ii Keith Schembri kien habib tieghu. This I heard from outside sources. Sur Magistrat: Jigifieir Ii kien habib ma' Keith Schembri int kont smajt? ( Xhud: Iva kotn smajt rninn barra. Darba we were having a board meeting u kien qal li kellu jitlaq kmieni rnalajr "Ghax baghat ghalija I-Prim Ministru." I do not know imrna. Sur Magistrat: U din liema sena kienet tiftakar? Xhud: 2016. Something like that. Anlce Ii zzewweg u 1i kien hemm it-tieg tieghu jien ma kont naf xejn. Anqas kon t naf Ii zzewweg. Sur Magistrat: Int ma kontx rnistieden ghat-tieg jigifieri. Xhud: Le. I did not even know he was married jigifieri. Eventwalment sirt naf Ii kien miZzewweg u eventwalment sirtnaf li kellu baby ukoll ghax kien urini ritratti but that is about it. Socially qatt ma kelli x'naqsam rnieghu. He was always very charming ma' kulhadd. Very strict bhala chairman, izomm il-control hafna. He did not strike me as being a person Ii he is not a nice person. Almenu rnieghi kien dejjern jittrattani. Meta 705 saqsejt certu affarijiet they took the trouble to answer. He took it seriously for what I said. Halli imbagha dikun ghamel xi haga differenti imma semghani. Anke meta gejna fl-ahhar a lot of the things I brought out mhux li rrabja mieghl. Fl-ali.har meta hargu 1-allegazzjonijiet serji...tal-wali.x ... Dwar Maria Efimova jghid hekk : Xhud: Maria Efimova li ma kontx naf min hi, qatt ma ltqajt maghha. I used to go into the board room or the meeting room at most. Xi staff li forsi kienu jgibu kafe otherwise I did not know. Jien ma kontx nafha hiss at one board meeting kienu semmew din ilproblema li ghandhom. Claude-Anen had explained. AC Ian Abdilla: Liema problema? Xhud: LI kienet serqet mill-bank. Kienet abbuiat mill-credit card. Those were the details u kienu qabdu lill-pulizija u 1-pulizija kienu indagaw and they decided to proceed against her and it was recorded u 1-avukat tal-bank dak i±-i:mien kien Dr Joe Giglio and every board meeting li kien hemm wara dejjem kienu jghldulna li the case of Maria Efimova has been adjourned to such a date . At that is about it. Ma kenitx xi haga ta' interess tal-ghageb ghalija. I do not know what she stole. L-ammont insejt kemm kien imma not more than €2000, €3000. Ii:da hu kien insista u proceed against here. Kant ghedtlu is it worth noqghodu nmorru 1-Qorti fuq €2000, €3000 u ried bilfors jipprocedi. Sur Magistrat: Semmejna cl-dismissal taghha, issa la qeghdin fuqha, fir-rigward tarrecruitment taghha, it did not reach board level? Xhud: No recruitment reeached board level. Sur Magistrat: Il-fatt li kelli bi:onn personal assistant Ali Sadr qatt gie diskuss rninnali.a tal-bord? Xhud: No. Meta bdew 1-allegazzjonijiet is-CEO kien Hamidreza Ghanbari. Jiftakar li kienu gew diskussi x'tip t'equipment ried ikollhom ghax huma kienu qeghdin jaspiraw ghal 706 ( .( very high levels of sophistication . ... Ghalija akienu beyond what I knew as a banker qabel ma tlaqt fit-2004. They were beyond that. Kienu isrnijiet tajbin li kien qed jaghrnlu dela magl'lhom se fejn kont naf jien. An that is about it. Is-sisterni kif jahdmu ...Bhala struttura the whole bank seemed to be very sophistictaed anke fi.s-sisterni Ii konna nahdmu. Everything was ery documented. Kontnara hafna kompetenza fihom. Anke r-rapporti, kull haga Ii naghmlu, anke meta konna qed naghrnlu din tar-risk dahhalna esperti ta' Deliotte u rnhux haga Ii qbadna u tfajniha hekk. Deliotte were the experts, they guided usu apperently they continued working on it ghax kont tlaqt. They eventually got the licence tal-Ingilterra. Everything seemed quite to be sophisticated and everytime getting the very best. Anek jekk semrnejna Efimova, it is the first time li qabbadna avukat - mnhux nis li qatt ma smajt bihom. At that used to always reassure me. Onestament kif kienu jahdmu s-sisterni ma stajtx nidli.ol fiha. Ma kellix access. Frankly I would not know how to. Jien gej minn generazzjoni differenti. Jien kont nikkoncentra aktar biss meta kienu jistaqsu u jkolli nistaqsi domandi, nipprova nifhem dak li qed jghidu fuq dawn 1-affarijiet tal-IT. Dwar Brian Torma qal: Li Brian Tanna kien 1-aktar wiehed Ii jghaddilna xoghol ma kont naf at any stage. c Nobody was identified as "isma 1-aktar li qed ingibu xoghol rnit-tali jew rnit-tali." .. .Se nkun onest Brian Tanna kont nafu. Kieku qalulna "Isma gabilna kont Brian Tonna" forsi I would not have thought anything of it as such at that time. Biss irnbaghad wara they never told me "Isma 1-i.Zjed xoghol gej rninghand Deliotte jew rninghand it-tali." No nothing. L-impressjoni tieghi kien Ii x-xoghol kien igibu Ali from his contacts li kellu ta' business barra. That is the impression, the feeling I got. Sur Magistrat: Pero qatt ma kellek indikazzjoni jew informazzjoni li Brian Tanna kellu a strong foothold f' dan il-bank li kwal:i kwal:i 1-bank kien ta' Brian Tonna aktar rnilli ta' Ali Sadr? Xhud: Definately not. Kieku kien hekk it would have been, even if i thought Brian Tanna was the best person in the world ma kienx ikun accettabli nahseb. Sur Magistrat: Dik il-haga at board level qatt ma ... Xhud: Definately no. Sur Magistrat: Jew kien hemm xi involviment Brian Tanna at board level. Xhud: Qatt ma kienu jisserrunew isrnijie ta' nies to be quite honest. 707 -) .. v .... ~ ... Dwar is-self lil Negarin Sadr, ix-xhud jghid li darba Ali Sadr kien semma' f'wiehed mill-Board Meetings li kien sejjer jaghti self lil ohtu jew martu biex tixtri appartament £'Tower Road, li kien cash covered. Kien mitlub biex imur il-Bank u jiffirma 1-kuntratt f'isem il-Bank. Dal-kuntratt kien sar ghand inNutar Clyde La Rosa. Hu ma ra xejn ha.Zin fiha din anke ghax in-Nutar La Rosa huwa wiehed rispettabbli hafna u jafu personali u haseb li kollox kien above board. Dawn il-loans kienu jkunu b' cash collateral u dan kien isir ghal ragunijiet ta' taxxa. Fir-rigward ta' self bejn il-klijenti tal-Bank, huwa u I-Board ta' Diretturi ma kienux jidhlu fiha dik. Dwar il-kumitati li kellu 1-Bank Pilatus, ix-xhud jghid li: Every committee used to report. II-credit committee, I-audit committee, eventwalment sar ir-risk cornittee u forsi hemrn xi iehor. At the end of the board minuites, jigifieri I-board minutes I-ewweI jibdew bil-perforrnance u I-accounts, imbaghad bil-business deveiopernent u dejjem kien hemm li each committee used to report at the end. Sur Magistrat: Jigifieri dawn il-kurnitati kienu juru li kienu jahdrnu mhux qeghdin hemm ghan-nom. Xhud: U zgur and they were minuted as well. We used to have copies of the minutes. Jien bhala audit committee every meeting I had with PWC kienet minuted and hardcopies presented ecc. qeghdin ghandi kollha jigifieri. Sur Magistrat: Anke 1-kurnitati 1-ohra jigifieri kienu jaghmlu 1-istess? Xhud: Ehe. Sur Magistrat: B'mod regolari? 708 ( Xhud: I think li kull kurnitat kellu jiltaqa' suppost at least four times a year. Perezempju at one time kienu se jpoggrnu fuq I-ALCO. Sur Magistrat: L-ALCO liema hu? Xhud: The management of the funds basically tal-bank how you manage and put the money. Onestament ma hassejtnix komdu hernmhekk, kompetenti and it is not my area. I came from a background at credits, !endings ecc imbaghad dhalt I-offshore so I was very comfortable on audit or credit imam credit qatt ma poggieni. Kien hernm verament ftit klijenti Ii kellhom turnover qawwi ta' flus fil( kontijiet tal-Bank Pilatus. Dan kien fil-fatt issemma fil-laqghat tal-Bord. Biss it-transazzjonijiet partikolari ma kienux jigu diskussi fil-Bord. Biss dan normalment kienu jkunu nutati mill-Awdituri Ii kienu jaghmlu random sampling tal-kontijiet li jaraw u jawditjaw. Hu ma kellux raguni ghaliex jiddubita lil PWC. Meta Caruana Galizia harget 1-artikli taghha fl-20 t' April 2017 huwa kienx c ixxukkjat. Ma parir u ddeCieda li ma riedx jibqa' f' dik is-sitwazzjoni minghajr ma jkun ivverifika dawn 1-allegazzjonijiet. Meta gie Malta Ali Sadr kitiblu e-mail fejn eziga li jsir Board Meeting urgenti. Kien cempillu wkoll. Sadr kien gej Malta ghax kellu jkun hemm Board Meeting. Ix-xhud eziga li 1agenda tinbidel biex ikunu mwiegba dawn 1-allegazzjonijiet li kienu qeghdin isiru. Kienu ltaqghu 1-ghada ta' dawn 1-allegazzjonijiet. Huwa qatt ma rCieva kopja ta' dawn il-minuti. Staqsa fuq hafna affarijiet inklu2 fuq Egrant. 709 He denied the thing of the safe, ta' Efimova, neither Egrant had never had an account or Joseph Muscat had any accounts or any connection. These he all denied during the board meeting which I hadnever been copied although I asked fro them. Ukoll I have asked fuq tal-Azerbaijan and the explaination given to me was that they were mostly companies representing a business entity perei:empju a hotel in Dubai which was owned by another company, ultimately the beneficial owner was the daughter of the ruler of Azerbaijan. The ruler of Azerbaijan never had any accounts with the bank he said. Issa these particular accounts he said were perfectly legal. Ukoll sirt naf min gabhom il-bank dak ii:-i:rnien, was someone who I happened to know as well. But anyway he said they were all perfectly legal. In my opinion it is not the matter opf the structure ghax I am sure it would have been in a way Ii ma tkunx taf. The ultimate beneficial owner you may know they are but the provenance of the funds to buy this hotel rninn fejn gew? This I was not satisfied. One of the things which I was against basically. I never knew that there were these types of accounts. Ma kontx naf. Margu rnill-blogger and there were a subsential arnmount. Jigifieri a good percentage of the whole account list. Allavolja they have passed the test of the FIAU and have passed the test of the MFSA because they were all ready, they were all vetted by everybody, jien personali I declare that I still was not happy with them. And 1-fatt the ... they were getting. Pero it was not something I was happy with, I was comfortable with because the provinence of these funds rninn fejn gabuhom dawn? Alright they bought a hotel. U kienu jghaddu d-dividents apperently and they were not on the hotles, they were on other business entities u kienu jghaddu d-dividents hux! It something that I had seen it as a KYC initial I would have been maybe a bit more - I would not have accpeted it. I had asked if Keith Schembri had an account and he did and I said "Is it a wise thing to have now as a PEP who is now in the public?" His answer was a persoanl account only. That is all he had, not large balances. There is nothing wrong with having an account here. And I said "Yes but he is in the public. At this point in time a sa bank, do you want have somebody ... " Anyway that I objected to as well. There were other things. Saqsejtu ovvjament fuq il-biC:ca xoghol tas-safe, ta' Efimova ecc. He dismissed everything qas kwa±i ridicules having a safe in the kitchen, that there was never any certificate. That is what he told me. I am not saying that he is right or wrong. I do not know. Hemm allegazzjonijiet. Likewise fuq il-bicca xoghol tas-suitcase. Nista' nghidlek ll-istorja Ii qalli; li hu kien gej mill-airport," As you know I go straight to the bank as always in preperation for the meeting the next morning, I have CCTV coverage. I put the suitcases as I do in the comer in the board room and then I came to leave preparing for the next day and I picked them up to leave." Ghedtlu "Allura why did you go from the back?" "Ghax I saw Ii kien hernm hafna moviment quddiem il-bank, they were puttign lights on the bank biex nevita." That is what he said. The story he ridiculed forsi Ii hadhom x'irnkien xi affarijiet. One of the things they told me that everything is on Oracle Flexcube. I am not technical. This 710 ( (_ c is not something you can erase. It is not something I can tajke physically out. If there were accounts showing certain things, they were going to remain there. They are in the whole system. Beda jinsisti Ii everything was perfectly legal and this was just a blogger giving her opinion. Nothing is being proven. I asked whether there are any other transaction on Willeby u qalli Ii definately not. Saqsejtu fuq Brian Torma u qalli thet there was no more connection with him. Kien qalli Ii se jqabbad lil Stefano Filletti to defend the case. Semmejna ta' John Dalli and explained to me what i told you before. Tal-Azerbaijan, ta' Keith Schemrbi. Mostly all the things li kie.net Daphne in one way or another hi qed taghrn.el allegazzjoni issa jien staqsejtu jekk hux veru jew le. Some were in a way true tal-Azerbaijan. Li kellu xi haga Keith Schembri forsi kien qabel ... imbaghad konna tlabna biex naraw il-kontijiet. Jien u Amir Ackerman. He was a director. I do not know ifhe still is coming from Fimbank. Moma with ClaudeAnne she went through the whole accounts. A lot of names, dan PEP u dan hekk, a lot of them were m.inn Azerbaijan, the Azerbaijan connectionbut we are not talking about a lot of accounts. Going through them anqas Ii tghid Ii kien hemm xi ammont fenominali. They were all clearly marked. Jekk kien PEP it was very clearly marked. Two weeks before kien kelli ukoll meeting aml-KPMG Ii kien taghni draft tat-2016 audit which had to be signed at that period. Kont hadt kopja of the draft. That was then due to be read at the board meeting. It never happened because thadditna fuq din. Hu ried imbaghad Ii nergghu naghmlu meeting iehor the next day biex kellna napprovaw I-ICAP u 1-ILAP Ii huma important documents. We had been working on with Deliotte for some time u biex nippruvaw ukoll 1-accounts as presented by KPMG. L-ghada jien when I went back I sort of thought about, hadt parir form people u millavukat tieghi u onestament I just was not happy. L-ghada mort ghedtlu "On the basis of the allegations there are, I am not happy to continue until these allegations are proven true or false, on way or the other. I am not in a position to judge." Kien irrabja ftit at that stage. "There are certain things I was not very happy with. The Keith Schembri connection, the Azerbaijan accounts. Those I things I am not happy with anyway and I am not prepareds to carry one." He said "But today we have a dead line with the MFSA to present the ILAP and the ICAP." "I am sorry but I am not going to carry on. I am resigning today." And I resigned immediatley. The other directors all decided to stay on including Armin u hadha daqsxejn bi kbira because I put him a bit in a spot bhala presentation of these. Irnma jien onestament I could not. I am retired, I am 70 years old, dan il-hafn.a tahwid u 1-inkwiet, I did not what to have anything to do with these allegations. I was resigned with immediate effect. Wara Ii bghatt irresignantion kienu anke ghamlu approach il-KPMG and they were sort of insisting that I had to be present for the accounts because after all they were presented to me as chairman of the audit committee and they have to pass through the chairman audit committee qabel il-board, jigifieri ...... u niftakar 1-ewwel Mizzi was in charge of the audit, they chase me, they wrote to me not a very nice letter, kwai:i pushing me to go 711 A .., " ~ .•;';; ., ..i. ~ and prove the accounts which I did not. I never went there again. I told him that "I am leaving and never coming back again. I do not want to get involved in these things. There are things I am not very comfortable with at all." I can not and I am not still today jkigifieri saying this has happened or this did not happen. I do not know. I can not say Efirnova sabet - I do not know. Whoever asks me I do not. And it is not my competance. I do not have the prove. I do not like judgeing but the point is if there are allegations, if there are these allegations I am not comfortable to remain working where there are these type of allegations li kienu serjissimi in my opinion. It was also very difficult for me ghax people who knew I was at Pilatus, I was even being shown on a film, xi riklam, nies Ii jafuni. It was a very difficult time ghalija. I stand by ... my life but apperently the accounts were not signed imbaghad ghandu jkun Ii ffirmawhom wara. I did not know how or what they did or if they appointed somebody else but I send the resignation on the 28th of April. L-ittra tar-riZenja tieghu irregistraha mal-MFSA. ( Wara xi sitt gimghat baghtu ghalih 1-MFSA u kellu interview ta' xi siegha u nofs li kienet registrata. Claude-Ann Sant Fournier talbet li kopja taghha tinghata lil Bank Pilatus. Din ma inghatatx. Biss kien qalilhom 1-affarijiet li stqarr illum. IlBank Pilatus kien jiddokumenta kollox. Sur Magistrat: Fir-rigward tal-allegazzjoni prinCipali Ii kienet qed taghmel Daphen Caruana Galizia, u Ii ghal meritu ta' din 1-investigazzjoni, fir-rigward tal-involvirnent ta' mart il-Prirn Ministru f' din il-kumpanija Egrant, rnin-naha taghkom fil-board qatt iddiskutejtu jew giet ghall-informazzjoni jew ghall-attenzjoni taglikom xi informazzjoni li kienet torbot lil Michelle Muscat mal-bank Pilatus jew ma' xi kumpanija li kienet transecting ma' klijenti tal-bank Pilatus? Qed nitkellmu hawnhekk high profile individual, a high political exposed person. Xhud: Qatt ma ssemrna. Fil-fatt jein staqsejt in the last board meeting specifikament jekk hemrnx xi verita f' dawn 1-allegazzjonijiet Ii kienu qed jaghrnlu u categorically irrisponda li qatt ma kellu 1-ebda relazzjoni ta' bank maghna. La Prim Ministru u anqas il-mara tieghu u Ii din il-haga qalli Ii kienet fittizja ta' Efimova. Nista' nghid li emta dort il-kontijiet ma' Armin there were a lot of names u ppruvajt nara ujekk hemmx xi haga Egrant. Ma rajtx dak iz-zrnien. Sometimes nghid, "Rajthom sew?" but I had specifically asked beforehand and it was denied categorically. Anke ma kien 712 ( ,·1 v _, 1,.; hemrn 1-ebda reazzjoni mal-Prim Ministru assolutament vis-a-vis banking. That is it as far as it goes. Otherwise it was never mentioned jigifieri. Sur Magistrat: Jew inkella forsi qattx ki.en hemm xi ... Xhud: Li I-Prim Ministru kien jafu sew nahseb Ii iva biss jien kont smajt- ghax Malta qeghdin - li sirt naf li kellu t-tieg u min mar it-tieg li kien ukoll il-Prim Ministru - u smajt minn barra, minn terza persuna. Gma ghedt xejn at that time. It is not my business. Kien hemm okkazjoni li qalli "Irrid nitlaq mill-board meeting ghax baghat ghalija I-Prim Ministru." Kien hemm indikazzjoni Ii ki.en jafu sew. It could have been on an advisory capacity. I do not know. As far as the bank is concerned qatt ma gie xi haga quddiernna tal-Prim Ministru. Ghalhekk meta hargu dawn 1-allegazzjonijiet issa jipprova x' ghandhom jipprovaw. c Sur Magistrat: Jekk inkella kienx hemm xi diffikultajiet fir-rigward tas-sistemi talbank li kien jadopera, li kien ju±a, qatt kellkom xi indikazzjoni li I-bank forsi seta' kien qieghed ju±a xi sistemi differenti minn dak li he used to portray? Xhud: Ma nistax nghid hekk. Assolutament ma nistax nghid hekk. Anzi bil-maqblu. Anke jekk kieku sar hekk jien dejjem nippretendi li n-nies li kienu ta' certu kategorija. Qed nitkellmu KMPG, PWC at one time kien hernm suggestion li forsi peress li PWC kienu jehdulna mhux ha.Zin that we get someone else as an internal auditor which I resisted personali and her then agreed. "Let us keep somebody li nistghu nafdaw £ih 100%." Ma ki.en 1-ebda min dan. Nothing that ever came to my attention or was brought to my attention. I repeat li jien qatt ma kelli access ghall-operazzjoni talkontijiet. Qatt ma stajt inmur niccekja jien xi kont. ( Fl-accounts tal-Bank qatt ma kienx xi qualification minn naha tal-Awdituri u qatt ma gibdulhom I-attenzjoni fuq xi haga. L-unika kwalifika Ii huwa kien jaf biha kienet I-ittra originali taI-FIAU (Mejju 2016) li huwa qatt ma kien raha. Biss jaf Ii Sadr kien qabbad Iii Camilleri Preziosi u KPMG biex jaghmiu risposta. Biss wara din I-ittra taI-FIAU kienet giet retratta u 1-ittra giet murija Iii Board tad-Diretturi. 713 -'l ;; ..i. ·.t Dwar Hamidreza Ghanbari, ix-xhud qal li originarjament ma kienx direttur, kien impjegat, kien relationship manager. W ara kien sar COO meta kien hemm Rob Klingensmith bhala CEO. Warajh spiCca CEO. Kien jaghmel irrapporti tieghu lil Bord tad-Diretturi. Minbarra dak li sehh wara 1-20 t' April 2017, il-Board Meetings precedenti ma kienux ikunu imqanqlin. Sadr kien bniedem affermattiv u deciZ f' dak li jkun ser jaghmel. Kien jispjega kollox dak li ried jaghmel. Kien ikollu xi diZgwidi ma Luis Rivera fuq 1implimentazzjoni ta' certi deciZjonijiet. ( Dwar il-ftugh ta' branch f'Londra, ix-xhud wiegeb hekk: AC Ian Abdilla: TI-move li tapplikaw ghal-licenzja Londra x'kienet il-move warajha u jekk gietx diskussa fil-bord? Xhud: Yes at lenght. AC Ian Abdilla: L-istruttura tal-grupp issa xorta Malta kien se jibqa' fuq Londra? Kienet se tkun a seperate organisation? Xhud: Londra kien se jkun a branch of the local bank. Fil-fatt kien jiftahar li it is going to be the first time that a local bank is operning a branch overseas. It was a marketing move . Mass li hemmhekk there was a lot of potential to get business, to raise business. Kien se jimpjega nies. We had also identified relation managers u nies li kienu se jkunu hemrnhekk. Kien ukoll iddentifika 1-post, kien urina I-post li fil-fatt il-blogger has shown it imma at that point it had not opened yet. Veru li kien dak il-post imma it was not opened yet. To show that he was serious ghax hekk kien. Kien qal li he was going to get an indipendent - qabbad lil Deloitte to look into it and the whole application li ghadda rnill-MFSA imbaghad mill-Bank of England, that work I was not involved in it but I knew what was going on jigifieri. Kien jghldilna what was going on and sooner art later hopefully we will get a licence. At the time li grat din I had heard li kienu tawna - kwa.Zi at the same time simultaneously- I-approved ghal licenzja gewwa 1-Ingilterra. Wara li tlaqt apparentament fetah kien. Biss it was a strategic business ...that was how it was put forward which made sense to me as well. 714 ( . . '). '"'···'-' . .1.u Sur Magistrat: Kienet xi haga li kienet bdiet mill-bidu jew inkella kienet xi haga li zviluppat? Xhud: Zviluppat. Towards the end ma kienx hernm daqshekk growth in the last year. Anke bdew ikunu a bit more choosy on the type of accounts they get. They only get an account if they feel they are going to get something out of it. An accoutn would need alot of maintenance u dawn 1-affarijiet and you do not tum in anything on it nahseb there was this feeling. It was mentioned. Forsi he felt it was drying up here. I do not know. Id-depozitanti mal-Bank Pilatus ma kienx ikollhom rata t'interessi fuq id- ( depoziti taghhom. IZda dan kien mudellat fuq ii-private banking model u ghalhekk il-klijenti kienu jkunu sinjuruni Ii jkunu jridu s-servizz t' eccellenza aktar milli 1-interessi fuq il-kont. II-Bank kien jaghmel Portfolio Management u kellu 1-ghola kategorija ta' liCenzja ghall-investiment. Dak li kienu jridu huwa servizz t' eccellenza bil-mezz ta' relationship manager Ii jkun maghhom u servizz personalizzat. Dan kien imur fuq il-mudell Svizzeru. Ix-xhieda ta' Ekmel Gilingir Ekmel Gilingir kien Direttur u CEO tal-Bank Pilatus mis-6 ta' DiCembru 2013 sa Settembru 2014. Hu kellu ftehim verbali ma' Ali Sadr, 1-uniku azzjonista tal-Bank Pilatus sa' minn DiCembru 2012. F'Settembru 2014 huwa rrizenja minn CEO u Company Secretary i.Zda baqgha jservi ta' direttur sa' DiCembru 715 v ....· ,_ 2015, ghalkemm wara li rriZenja ma marx aktar minn tliet darbiet fil-Bank Pilatus. Meta beda jahdem hu uffiCjalrnent il-Bank kien ghad m'ghandux licenzja, ghalkemm gabha madwar xahar wara, xit-3 ta' Jannar 2014, ghalkemm 1-approvazzjoni fil-principju mill-MFSA kienet mahruga f'Ottubru 2013. Qabel ma kien dahal hu fix-xena Ali Sadr kellu diga kuntatt mal-MFSA. Mistoqsi jekk minn naha tieghu kienx ha pariri professjonali qabel ma fetah il-Bank £'Malta Gilingir qal li dak iz-zmien kienu jitkelmu biss mal-.KPMG fosthom ma Walter Bencini, Claude-Ann Sant Fournier u Antoniella Gauci Ii kien impjegati ma' KPMG. Kellu interview ma Mark Bamber minn KPMG u wara kien iltaqgha ma Ali Sadr. Ekmel Gilingir huwa bankier professjonali. Kien ghamel madwar ghoxrin sena ma BNP Paribas Fortis. Hu kien jahdem bhala CEO jew COO mal-Fortis Bank Malta Limited, iZda kien ser jaghlqu 1-operazzjonijiet taghhom minn Malta. B'hekk kien beda jfittex xoghol f'Malta ghax kien ilu hawn mill-1999. Kien ma ACH Bank, 1-akbar bank Gharbi fit-Turkija u mbaghad ghamel erbatax il-sena ma BNP Paribas Fortis. Gilingir ma kienx jaf lil Ali Sadr qabel. Kien ra riklam fuq is-Sunday Times of Malta, applika u wara kellu interview ma Mark Bamber. Mistoqsi minni dwar il-pjan strategiku tal-Bank Pilatus, Gilingir wiegeb li 716 ( The Witness : Strategic plans is I am coming from one of the biggest banks in the world, very well organised in the organised bank, I mean my first aim it was also known very well by Mr Sadr as well. My first aim was I mean to establish something perfect bank for in terms of everything, IT, Policy procedures, organizational structures and everything and everything. And I beleive during my term this is what I did more or less. But with regards to the business I was a bit out, I mean of the business side but main aim is to serve high net worth individuals all over the world and our aim is to recruit relationship managers in some specific countries and to get some business and to make money to their business by foreign exchange transactions or I mean the interest rate, I mean .... This was our strategic plan actually to serve high net worth individuals all over the world by hiring some relationship managers in certain countries and also by using Mr Sadr's existing contacts because he also has a set management company, he had actually in Switzerland which was Perse Swiss. I have not seen official documents but as far as I know it was already liquidated some time ago after we obtained the license, banking license. This was our aim but during my term I mean we used to work most on the establishment of the bank and we did not have many clients ... So when you started, when you started you started from scratch? Or The Court: did you have already some contacts that you could start to exploite? The Witness: We started definitely from scratch. We just started at our office, existing office, their existing office ***. I mean we did not even have internet, telephony, *** furniture, nothing. We started from the scratch and we used to work more on the establishment of the company. But once we finalised our core banking system and our IT issues, we already had if you ask me in terms of the customers, no, we did not start from scratch. We already had, actually he already had some customers through Asset Management Company and they were, ( The Court: Mr Sadr? The Witness: Mr Sadr. Sorry. Mr Sadr. And they were transferred to us but when I am saying transferring there was no official transferring or somehting like that. We just opened a few accounts, or let me say some accounts, and that is it. But it was really really initial stage and I cannot say that we had many customers and many funds in our balance sheet. Ix-xoghol inizjali dwar il-hrug tal-licenza sar kollu rnill-KPMG. Wara bdew juzaw is-servizzi ta' PWC u Camilleri Preziosi. 717 Supt. Abdilla: Do you know if a company by the name of Pilatus Capital exists? The Witness : Yes, I know Pilatus *** I do not know it was completely out of.. this time I am not sure if I was at the bank as a CEO it is really easy to check, I can check any time through our OC site. He incorporated a company Pilatus Capital Ltd as Pilatus Capital Ltd in Malta but I did not know why he incorporated to*** Supt. Abdilla: In the beginning somebody told us that in the beginning it was as if most of the Front Office employees of Pilatus Bank were almost employed or it was not really much well explained to us by this Pilatus Capital. The Witness : It could be Pilatus Capital in the UK? Are we talking about UK? The Court : Yes, I think it was UK. Supt. Abdilla: No. Pilatus Capital has just received its licence now. The Witness : I am not aware of this. I have no idea about the - The Court: But there were witnesses who specified Pilatus Capital UK. ( The Witness : Actually as I said Mr Sadr had or still has I do not know, an office in the UK and he, because I checked him a lot. I talked with KPMG as well because I know how KPMG **""with the customers as well. I checked everything even I did not ask him. I had seen a company in the companies of UK which is I mean very free to check the names. I had seen a company as Pilatus Capital Ltd, if I am not mistaken, and I cannot say that hundred percent but these employees you could be right were employed by the company which is in the UK. But in Malta I really have no idea. ( ' Misotqsi jekk Ali Sadr kellux klijenti mit-Turkija, Gilingir stqarr li whud mill-ewwel klijenti tal-Bank Pilatus kienu Torok. Ali Sadr kellu kumpanija li kienet involuta fil-kostruzzjoni u li ghalaqha ftit zmien wara li ottjena 1licenza tal-Bank Pilatus. Din kien jisimha Straturk Construction Limited. Din 1-informazzjoni gabha minn ricerka li ghamel hu stess qabel dahal jahdem mal-Bank Pilatus meta kien qieghed ifittex fuq Ali Sadr. Gilingir irraguna li 718 ladarba din il-kumpanija kellha kapitaI ta' hamsin miljun Turkish Lira (madwar erbatax iI-miljun euro) allura dawn kienu strong people. Meta kien dahaI jahdem mal-Bank Pilatus kien impjegaw madwar tliet persuni. Dawn kienu Brenda Calleja Smith li kienet Accounting and Compliance Officer u MLRO, Mehmet Tasli u certa Mandy Micallef. ( Hamidreza Ghanbari dahal wara ghax dak iZ-zmien kien Managing Director ta' Perse Swiss. Dan ghandu reiazjoni tajba hafna ma Ali Sadr, iZda kien impjegat bhaia Relationship Manager and Head of Private Banking. Luis Rivera gie impjegat wara Ii Gilingir kien irriZenja minn CEO taI-Bank Pilatus u kien I-IT person u kien zviluppa I-internet site taI-Bank Piiatus meta kien it-Turkija flimkien ma Hamidreza Ghanbari u kien iltaqa' mieghu biss permezz tal-internet. Jista' jkun li Rivera kien impjegat ta' Ali Sadr iZda ma ( probabbilment mhux it-Turkija. Mistoqsi dwar kif intaghZel il-core banking system, dan ix-xhud qal : The Witness : Of course because I have chosen everything and I can say that I have chosen something perfect for all the structures. I had already discussed these things with Mr Sadr, I mean "We need to create something perfect or I am not ready to work for this bank" and we have chosen Oracle Flexcube, Supt. Abdilla: Oracle Flexcube was your choice? The Witness: Not exactly my choice. Of course it was the Board of Directors chose 719 .._ - '\.. +"Ji v, i but I collected, Supt. Abdilla: You suggested. The Witness: Exactly. I collected all the quotations, I suggested but Board approved and I mean even the implementation team was I mean a really well known company. They are also implementing the system of the Central Bank of Malta at the moment. Supt. Abdilla: Ok. Which company? The Witness: We bought directly the license of Oracle from Italy, Flexcube license. Database license we bought it from Oracle Malta. But implementation team is Oracle Gold partner which is in Albania, Facilization. ( Supt. Abdilla: Ok. The Witness : And they were about to open a subsidiary here in Malta. Supt. Abdilla: So who made contact with Facilization? You yourself? The Witness : Initial contact, initial suggestion was given by the one of the directors in Oracle Italy. He suggested them and I contacted and we had a meeting with Mr Sadr and owner of the Facilization who is a former banker as well. Supt. Abdilla: Ok. Apart from Oracle Flexcube we were informed that you use a system called BIP Bank Information Platform or Publisher. The Witness : sytem. Publisher I think, if I am not mistaken. It is the part of two Oracle Supt. Abdilla: It was part and parcel with Oracle? The Witness : Exactly because I have just received, resigned these days, I was just trying to, since I am a senior banker and I was just trying to check everything, operational risk, fraud risk, everything and everyhting and I was just with working with Facilization to create many reports which will be sent automatically by email. And these reports are being prepared by the system. Supt. Abdilla: used? Ok. The interlink with Swift do you remember what system you The Witness : Of course because it is the same story, not different. I obtained quotations and I submitted to the Board. We used to use the system of TAS which is an Italian company, but which is a really giant company. They were with many big banks and also Posta Italiana in Italy. And as a filtering system we used to use Swift ***Swift filtering system because Swift has a swift filtering system as well. 720 ( Supt. Abdilla: Yes, the sanctions Swift? The Witness : Exactly, Sanctions Automatic Filtering. Supt. Abdilla: Ok. So the TAS was suggested to you by Oracle? Or you made a different, like you made a different quotation for it? c The Witness: If I am not, if I remember correctly I found TAS through internet. Supt. Abdilla: Ok. The Witness: met them. But I visited them in Bologna and in Rome. I have seen them and I Supt. Abdilla: Ok. Have you received training on both systems? Are you acquainted with the way both Flexube and TAS operate? The Witness: training. I did not have directly but our employees defenitely received Supt. Abdilla: Do you know whether TAS allowed for transactions for bank transfer to be keyed in directly into the T AS without using Oracle Flexcube? The Witness : Actually, technically it might be possible. I cannot say that hundred percent because I am not a technical person. But first of all we did not create *** hundred per cent I mean. During my time it was impossible. But after, because I resigned almost three (3) years ago my CEO postion. But after me I cannot say, I mean I cannot give some concrete answer for this. ( Mistoqsi ghaliex irri.Zenja mill-kariga tieghu Gilingir qal li huwa ghamel dan ghax ma kienx hemm nies bi.Zzejjed ghall-operazzjonijiet bankarji li kienu qed jaspiraw ghalihom u kien qieghed jara li hemm operational risk ghax kien jehtieg li 1-organizzazzjoni tikber. Issa qieghed jahdem ma CFT Team Limited, Ii hija proprjeta ta' AKCO Holding. Izda dak i.Z-zmien huwa qal lill-Board tad-Diretturi li kien qieghed jara li kien hemm operations and fraud risks u 1ghada irri.Zenja. Ma jafx ghaliex ma emmnuhx. 721 f \... - :;,.., t•' i..J Gilingir jghid li ma kienx facli biex isibu Correspondent Bank. L-anqas il-BNP Paribas Fortis li kien jafhom sew ma kienu laqghu 1-applikazzjoni tieghu. Din kienet sitwazzjoni li ma kienetx partikolari ghall-Bank Pilatus ghax ilproblema biex issib Correspondent Banks hi wahda komuni riCenternent. I.Zda I-Bank Pilatus ma kellux storja ta' servizzi bankarji. B'hekk diversi banek ma riedux jiehdu riskji ta' negozju u compliance. Dan peress li biex Correspondent Bank jagixxi bhala tali jinkorri spiZa konsiderevoli. Izda rnexxielhom jottjenju lis-Societe Generale (Franza), WGZ Bank (Germanja), Ziraat Bank ( (Turkija) DNB Bank (Norvegja) kif ukoll Bank of Valletta bhala Correspondent Banks. Kwan tu ghall-BOV il-Bank Pilatus kellu kont bankarju maghhom meta gew biex jifthu bhala Bank ghalkernm ma kellhomx Correspondent Bank status f' dak il-punt. Jaf li Linet Estiroti kienet 1-assistent personali t' Ali Sadr u kienet bazata fitTurkija. Din kienet tehodlu hsieb kollox rninn taxis ghal flights, hotels eccetra. Kienet tkun Malta ta spiss. Hu kien invista 1-"ufficju" taghha fid-distrett t' Atasehir £'Istanbul, fit-Turkija. Il-procedura dwar I-on.boarding ta' PEP kienet stabbilita qabel ma ClaudeAnn Sant Fournier inghaqdet mal-Bank Pilatus u kienet mahduma rninn KPMG. Sakemm kien ghad hemm hu kienu fehtu 1-kont lil John Dalli u ghalkemm ma kienux ircevew fondi, kienu kkonducew enhanced due diligence 722 ( . :...J' ..: dwaru. Ma jiftakarx Ii dak iZ-zmien kien hemm PEP barranin 1-anqas millAzerbajgan. Kellhom xi klijenti mit-Turkija u minn Dubai, iZda ma kellhomx numru kbir. Kien hemm ukoll kumpanija Maltija jisimha "U Group" Ii kienu fetli.u madwar hmistax il-kont ghall-kumpaniji taghhom. Fi zmienu ma kienx hemm kuntatt minn naha tieghu ma Karl Cini jew ma Brian Torma. Biss jghid Ii The Witness : Actually Mr Sadr used to meet a lot of people in Malta, I mean he used to go dinners, I mean the people used to come to Malta and he was at the time lobbying in Malta and I mean meeting and just having introduction with the people and I cannot say that definitely they do not I mean give any advice to Mr Sadr. But to me or as far as I know no, I have no idea. Fil-bidu kellhom Relationship Managers Ii kienu jkunu barra mmn Malta, fosthom Hamidresa Ghanbari, Gulcicek Kartal (Ii kienet Torka), Kamila Lis (u safejn jaf hu kienet tandem ma Ali Sadr f'Pilatus Capital fl-Ingilterra) u Linet Estiroti, gli.alkemm ma jafx jekk kienux jitli.alsu mill-Bank Pilatus. Jaf li kellhom ftehim ma Perse Swisse Ii kien redatt minn Camilleri Preziosi ( Advocates intiZ biex Perse Swisse tirrendi servizzi lil Bank Pilatus. Supt. Abdilla: Never. So if I tell you have you ever been to meet the Prime Minister for example? Or the Minister of Finance? Or the Minister for Economy? The Witness : I know that he had a meeting with the Prime Minister. I was not invited. I did not go. But he used to say this to everyone I meet. It was not something secret. He has a meeting with Prime Minister for sure. And once we were in the Board Meeting he said that he had a meeting at the office of the Prime Minister and he left the Board meeting, we were almost closing the meeting ***. And these are the things I remember. Supt. Abdilla: Ok. 723 ~; .; ,-; v) The Witness : But I never met anyone. Matul 1-ewwel tliet xhur, Ali Sadr ma kienx gie Malta, ghax ma kellux x'jaghmel hawn. Izda meta twaqqaf il-Bank kien beda jigi Malta darba fixxahar. Jaf Ii ohtu jisimha Negarin Sadr u Ii hija stilista tal-moda. Kien iltaqgha darba wahda fit-Turkija, izda b'kumbinazzjoni f'tieg Ii attendew ghalih. Gilingir qal li n-negozju Ii Negarin tiggestixxi f'Londra jappartjeni lil Ali Sadr u dan kien jafu ghax kienu ssottomettew dawn id-dokumenti lillMFSA matul 1-ipprocessar tal-licenza. Gilingir kien jahdem hafna sieghat twal meta kien jahdem il-Bank Pilatus u ma kienetx sitwazzjoni perfetta ghalih. Kien ilu minn April jahseb biex jirriZenja minn hemm. Dak iZ-zmien ma kienx ghad hemm Bank proprju. Huwa ried jibda kollox mill-bidu nett. La kellu printer, Ia internet, la telefon xejn u kien jehtieg jorganizza kollox flimkien ma Mehmet Tasli. implimentazzjoni tal-core banking system kienet sfida kbira. And not just this, I mean because we did everything regarding the bank, policies, procedures for instance. Because to start business operations you need to finalise something as a minimum, policies, procedures, implementation, data centres, for instance we had two data centres, on in Computirne, one in Melita. I mean you need to finalise everything and everything, because before this you cannot I mean start the operation and you cannot inform MFSA that we starting operation without finalising everything. And that was the reason and we used to be really extremely busy. 724 L- ( Ali Sadr qatt ma kien qallu jekk kellux kuntatti ma Brian Tanna jew ma Karl Cini jew ma Joseph Muscat. Sakemm dam jahdem mal-Bank Pilatus qatt ma gie informat dwar PEP Maltin jew Azeri la bhala CEO u 1-anqas bhala direttur, minkejja li kienu jaghmlu erba' laqghat tal-Bord tad-Diretturi fissena u kienu jinghataw hafna dettalji. Biss jghld Ii dawn id-dettalji kienu jkunu dwar figuri, pjanijiet strategici, ecc.. Biss bhala diretturi ma kienx ikollhom access ghall-core banking system. II-Bord tad-Diretturi ma kienx jigi C infurmat meta jkun hemm onboarding ta' PEP Ii jkun high net worth individual. Gilingir jghld li meta jkun ser jigi mqabbad PEP dan ghandu jigi eskalat sal-Bord tad-Diretturi u mhux jiddeCiedi I-Compliance Officer. Mistoqsi dwar high degree of secrecy protocol fil-Bank Pilatus, ix-xhud jghid Ii ma kienx jaf dwar din il-policy. Hu jghid li 1-livell ta' segretezza kien wiehed normali fil-Bank Pilatus i.Zda ma kienetx xi haga esagerata. Ikun hemm htiega ta' need to know basis i.Zda fi zmienu ma kienetx xi haga esagerata. ( Jghid ukoll li fi zmienu bhala added operational safety feature 1-messaggi swift kienu jigu pprocessati fil-Flexcube u wara jkunu jridu jigu approvati wkoll mit-TAS. Il-messaggi swift ghalhekk ma kienux jigu rilaxxjati mill-Flexcube biss; iZda ried ikun hemm ukoll konferma mit-TAS. Fi zmienu zgur li ma kienx hemm mod kif pagament bankarju setgha jaqbez il-core-banking system. Mistoqsi specifikament : The Court: But let us take the worst-case scenario. Let us take the worst-case 725 .. .... ·-· ··~ J scenario, and I am not referring to your time. And I am not necessarily referring to Pilatus to be clear. But if one were to affect a payment by-passing the Swift system, how would one go about it? The Witness: By-passing Swift system? No, it is impossible. The Court : Impossible. The Witness : I thought that we were only talking about core banking system. The Court : Core banking system. The Witness: No it is impossible. The Court : You would have to pass through Swift just the same. The Witness : Of course. I mean you can send for instance, I am exagerating, you can send an instruction like a normal company to your correspondent bank, but they never execute your transaction. They definitely ask Swift message. I mean it is impossible. The Court: And probably the higher the amount, The Witness : Exactly! The Court: The stricter the controls would be. The Witness : I mean I am not exagerating, I believe even for one thousand euro (€1,000) they nobody does this transaction because I mean it is direct alert I mean, you are using Swift, you have Swift connection to send instructions by Swift you should have a key between those two banks. Without key you cannot send authenticated message. You have this key as well but we are not sending your instruction by Swift you are sending by fax let me say, and it is impossible I mean even perhaps my example is a bit exagerated I mean. Gilingir jikkonferma li fi zmienu kien ghamlu Credit Committee li permezz tieghu kienu jigu analizzati loans. Mistoqsi jekk mill-mod kif kien jithaddem il-Flexcube setghux jigu pprocessati zewg pagamenti lil persuni differenti minn payment instruction wahda jew riedx ikun hemm zewg payment instructions separati, Gilingir stqarr li ried bilfors ikun hemm zewg payment 726 - ...... - instructions separati aktar u aktar jekk kien ser ikun hemm zewg beneficiaries differenti. Gilingir jiftakar li I-Bank Pilatus kellu safe li kien xtara hu stess. Dan kien safe zghir second hand u kien qeghdu £1-isationery room Ii kienet I-ahhar kamra fuq in-naha taI-Iemin hekk kif tidhoI ii-Bank. Ma kienx £is-server room li ( kienet hdejn it-toilets dak iz-zmien, izda £1-istationery room Ii kienet bejn ilkamra I-kbira fil-kantuniera (Ii kienet taI-Operations Department) u I-kcina. Dan is-safe kien zghir u jissakkar bil-codes. Fih kienu: keep banking licence there, loan agreement there, cash, pledge agreements there. I mean if you lose them I mean you lose the loans as well. Supt. Abdilla: Ok. So at the time you kept clients information there. The Witness: At that time we used to never keep any clients' information because we only had one loan. Probably we put this loan documents to the safe. And we used to keep Swift information, because Swift has Supt. Abdilla: The codes The Witness : Codes and Master code tariff. These are the - Supt. Abdilla: Ok, ok. Was this safe ever in your room? Or in the CEO room? Or in the chairman's room? The Witness : and that is it. No, it was not, I mean we never moved it. We just got it, we put it Supt. Abdilla: Apart from this safe, are you aware whether there was some sort of filing cabinet which was fire proof or something like this? A heavy duty cabinet made of metal? The Witness: Actually it was our initial aim to buy something like that. But since we had this safe we did not. So we did not have any fire proof cabinet or something like that. 727 t :~ "I d Supt. Abdilla: So the metal cabinet, there was a metal cabinet, was it already there when you came? Or was it purchased after you left? The Witness: No after me for sure. I do not remember. Ix-xiehda ta' Ahmed Tawfik Bugaighis Dan ix-xhud kien jahdem mal-Bank Pilatus mill-20 ta' Dicembru 2016 u ghamel anqas minn xahar jahdem hemmhekk. Kien impjegat bhala Financial Analyst. ( Huwa telaq minn dan il-Bank ghaliex filwaqt li suppost kien jirraporta lil Finance Manager jew lis-CEO, kien hemm xi nuqqasijiet £1organizzazzjoni strutturali tal-Bank, li jistghu ikunu dovuti ghall-fatt Ii dan huwa bank zghir. Lilu kienu jaghtuh doveri li kienu baziCi hafna Ii anke associate accountant jew persuna appena gradwata setghet taghmel. Mistoqsi jekk dawn in-nuqqasijiet tal-Bank kienux procedurali, amministrattivi jew irregolaritajiet, dan ix-xhud wiegeb Ii : The Witness : No, I think it is management incompetence by the Finance Manager. She had issues in allocating tasks, and there was some problems in the distribution of tasks. Basically I ended up just drafting handwritten notes into Microsoft Word which was very, it was below my capabilities. Supt. Abdilla : Ok, who was your direct superior? The Witness : Tatiana Zarnrnit. So basically you should have been performing the work of a financial The Court : analyst, whereas in point of fact you were entering data on Microsoft word. 728 ( l r • ' ',,) Dan ix-xhud ilmenta mill-fatt Ii ma kienx car x'tip t'operazzjonijiet dan ilBank kien inti.Z ghalihom. Dan kien wiehed mill-ilmenti tieghu, Ii semmihom fl-ittra tar-ri.Zenja tieghu. Il-komunikazzjoni f' dan il-Bank kienet inadegwata. L-istrategija tal-Bank ma kienetx komunikata lill-impjegati. Ma kienx hemm managment meetings. Is-Superjuri tieghu ma kienux jghidulu x' direzzjoni 1-Bank kien inti.Z Ii jiehu u ghalhekk ma kienetx cara 1-posizzjoni. Biss minn qari tal-invoices u c-Chart of accounts of the Bank, huwa setgha jikkonkludi Ii 1-Bank kien qieghed jipprocessa "conventional banking activities". Huwa ma kellux access ghalI-client base tal-Bank on a micro-level. Hu minn naha tieghu kien jaghmel "grouping of accounts in order to prepare certain Microsoft Excel formulas to the Central Bank returns". Dan ix-xhud jghid li waqt Ii kien jahdem fil-Bank Pilatus innota certu nuqqasijiet fil-Finance Department ghalkemm ma kienx jaf jekk kienx hemm ukoll Compliance issues: But there were technical matters which I recommended also to my manager at the time saying "Ok we have to improve or to enhance our chart of accounts, our reporting system," It was very generic, it was not something that was worth reporting I mean. 729 ! .dJ Mistoqsi jekk kienx jiftakar jekk certi ismijiet ta' persuni jew kumpaniji kienx iltaqa' maghhom fil-kors tax-xoghol tieghu, dan ix-xhud jghid Ii I-client base ma kienetx parti mid-doveri tieghu ii:da kien jiftakar xi ismijiet. Imbaghad staqsejtu jekk qattx fix-xoghol tieghu kienx iltaqa' jew ra' 1-isem ta' Al Sahra FZCO, Shamz Al Sahra, Sahra FZCO, Tillgate Inc, Hearnville Inc, Egrant Inc, Michelle Muscat, Joseph Muscat, Sai Mizzi Liang, Konrad Mizzi, Keith Schembri, Josette Schembri, Leyla Aliyeva, Ilham Aliyev, Heydarov, Michelle Buttigieg, John Dalli, Brian Tanna, Karl Cini, Farnoush Farsiar u Robert Baker ix-xhud qal Ii huwa ma semghax bihom fil-Bank Pilatus. Mistoqsi dwar Negarin (Sadr) ix-xhud qal Ii jista' jkun Ii semgha xi haga dwarha, pero ma kienx cert. Ix-xhud jikkonferma Ii I-core banking system tal-Bank Pilatus kienet il- Flexcube. Mistoqsi minni jekk minbarra I-Flexcube il-Bank Pilatus kienx ju.Za programmi ohra Ii bihom jezegwixxi pagamenti lil terzi, ix-xhud wiegeb "Nothing that I am aware of, and there should not be because Flexcube is a core banking system and every transaction should be recoreded through the core banking system at the end. Otherwise it would show as a missig leg, as a discrepancy". Bugaighis jghid Ii huwa kien jaf Ii I-Bank juza TAS ghalI-iSwift. Huwa kien juzah biss on an inquiry level u ma kienx joperah fuq livell finanzjarju. Hu 730 ( ,.. f... kien juza t-TAS Swift biex jillogja u jaghmel download ta' Nostro accounts statements. Jara min huma I-Correspondence Banks u jaghmel reconciliation kontra 1-istatements li johorgu mill-Flexcube. Huwa ghalhekk kien jaghmel reconciliation tal-accounts fil-core banking system mal-istatements li kien jirCievi minghand il-Correspondence Banks. Huwa ghamel dan 1-ezercizzju ghal darba wahda biss. c Mistoqsi jekk TAS setghax jintuza bhala standalone system biex jintbqghtu messaggi Swift, Bugaighis jghid li ma kienx f' qaghda jikkonferma dan iZda ma kienx cert jekk il-Bank kienx attiva din il-module fit-TAS Swift. Mistoqsi minni jekk kienx konsapevoli ta' xi mezz biex il-Bank Pilatus ikun jista' jaghmel pagamenti billi jaqbez 1-iSwift jew Flexcube, ix-xhud wiegeb finnegattiv. ( Ix-xhieda ta' Emilia Maria V acaru Kienet tahdem mal-Pilatus Bank bejn Settembru 2015 u Frar 2016. Kienet tahdem bhala Associate £is-Sales Department u kienet tiehu hsieb transazzjonijiet ta' kuljum fosthom pagamenti ghal Pilatus u tiftah kontijiet tal-Bank. Is-superjuri taghha kienu Hamidreza Ghanbari u Claude-Ann 731 ._ .~·. . .: ~ :_; ~-i. . ·-·· ' -._ ' :.) ;;..,1 Sant Fournier. Dal-Bank kellu prinCipalment high net worth individuals u kienu business oriented hafna. Tghid li ma kienx hemm safe fil-kcina. Kien hemm metal locker f'wahda mill- Conference Rooms, li qabel telqet kien gie konvertit f'uffitju. Kien hemm ukoll safe £is-server room, ghalkemm hi qatt ma ratu. II-metal locker kien jinghalaq u jissakkar b' cavetta. Dan kien fil-Legal Departnient u kienet Claude-Ann ( Sant Fournier li kienet iZzomm iC-cavetta. Mistoqsija dwar is-safe tghld li dan kien £is-server room u dan kellu letter passcode li kienu jafuha tnejn minn nies. Hi taf dan ghax Mehmet Tasli kien mar holiday u kellhom bzonn is-safe iZda peress li kien imsiefer, kellhom joqghodu jistennewh. Saret taf b' dan minhabba li kienu bdew jitkelmu dwar dan. Qabel ma kienetx taf dwaru dan is-safe. Hi ma kienetx taf jekk riedux li jixtru safe iehor minbarra dak li kien hemm. Kwantu ghall-camera fil-kcina Vacaru tghid li 1-kmamar kollha, minbarra 1- "washrooms" kellhom camera installata. Dan kien jinkludi 1-passaggi. Dwar jekk kienx veru li 1-camera £is-server room kienet giet imnehhlja, Vacaru tghid Ii ma kienetx taf b' dan. Dwar il-camera taf li ftit qabel ma telqet, kienu qasmu 1-uffitju ta' Hamidreza Ghanbari fi tnejn u li kienu ghamlu extra 732 ( . ~ -' -· v camera biex ikun hemm camera ohra fil-kamra 1-gdida. Biss qatt ma semghet li kienu nehli.ew xi camera minn x'imkien. Biss hi qatt ma dahlet £is-server room. :tvihux veru Ii fil-Pilatus kien joqghodu jitfu u jixghelu I-cameras jew jaqilghuhom. Din hija 1-ewwel darba Ii qed tismaghha din 1-allegazzjoni. Pila tus Bank kellu hafna klijenti minn pajjizi differenti u jista' jkun ukoll Ii ( kellu klijenti mir-Russja. Hi ma tafx jekk John Dalli jew Keith Schembri kienux klijenti tal-Pilatus Bank. Peress li hi ma kellhiex access ghal dan il- metal locker, hi ma kienetx taf x' dokumenti kienu manzuna hemmhekk. Tghid Ii "Till gate company doesn't sound familiar to me". Tghid li hi ma tiftakarx jekk kienx hemm transazzjonijiet bejn Tillgate u Al Sahra. Dwar Hearnville Inc tghid li din il-kumpanija mhix familiar ghaliha. Ma tiftakarx jekk Egrant Inc kienetx klijenta ta' Pilatus Bank, jew jekk kellhiex ( kont bankarju jew jekk kienetx beneficiary jew remitter ta' flejjes mill- jew filPilatus Bank. Taf li Brian Torma kien jahdem ghal Nexia BT. Sa fejn taf hi Torma kien firmatarju ghal diversi kumpaniji Ii kellhom kont fil-Pilatus Bank. Ghalkemm qalet 1i Torma kellu personal account, biss ma kienetx certa dwar dan. Zgur pero li kien firmatarju ghal diversi kumpaniji li kellhom kont mal-Bank Pilatus. Trading. Hi tiftakar li kien hemm il-kumpanija Willerby 11hix certa jekk Brian Torma kellux loan mill-Pilatus Bank. Hamidreza Ghanbari gieli kien ihallilha envelopes fuq id-desk taghha biex 733 ; ,,} -) tkun tista' tghaddihom lil Brian Torma jew lis-segretarja tieghu tieghu u li jkunu konsenjati lura lil Hamidreza Ghanbari. IZda ma tiftakarx sewwasew. Mistoqsija jekk hux veru li kienet Emilia Maria Vacaru li kienet involuta flipprocessar ta' pagamenti mill-kumpanija Willerby Trade Inc. fl-ammont ta' 5 miljun sterlina tghid li tiftakar il-kumpanija, i.Zda ma tiftakarx il-pagamenti li saru. Ghalkemm Maria Efimova tghid li kienet Emilia Maria Vacaru li ( kienet ipprocessat din it-transazzjoni, Emilia Maria Vacaru tghid li ma tiftakarx din it-transazzjoni. Dwar id-declarations of trust relattivi ghal Egrant Inc tghid li hi ma tiftakarx li qatt rat dawn id-dokumenti. L-anqas ma rat dawn I-account opening forms ghal Egrant Inc. Fil-fatt dil-kumpanija Egrant Inc ma kienetx iddoqqilha bhala li kienet xi kumpanija li kienet semghet biha. Ma kienetx kumpanija li kienet iltaqghet maghha fuq xogholha jew li kienet tiehu hsieb taghmlilha transazzjonijiet. Hi setghet tiftakar certi ismijiet ta' kumpaniji li kienet tiehu hsieb it-transazzjonijiet ta' kuljum taghhom i.Zda Egrant Inc ma kienetx wahda minn dawn il-kumpaniji li setghet tiftakar isimhom. Kwantu ghall-allegati pagamenti li saru minn Al Sahra FZCO lil Egrant Inc bejn Jannar u Marzu 2016, hija ma kienetx ghadha impjegata mal-Pilatus 734 ( •• , l_r ...., f'Marzu 2016. Kwantu ghall-isem tal-kumpanija Al Sahra hija tghld li isem din il-kumpanija kien familjari ghaliha. Hi tiftakar li kien hemm zewg kumpaniji li kellhom isimhom jixtiebah. Hi kienet tiftakar li kien qabadha konfuijoni meta rat dawn i.Z-zewgt ismijiet. 133 Tiftakar li kien hemm pagamenti li pprocessat i.Zda ma kienetx tista' tghld ghall-liema fost ilkumpaniji Sahra jew Al Sahra hija kienet ipprocessathom. Fil-bidu ta' meta bdiet tandem hemmhekk dawn 1-ismijiet tal-kumpaniji kienet tafhom i.Zda (~ ftit kellhom attivita'. Pero ma kellhomx attivita~ qawwija. Kwantu ghal jekk Egrant Inc kellhiex kont ma' Pilatus Bank qalet li 1-isem ta' Egrant Inc ma kienx familjari. Setgha kien li kien infetah xi kont ftit qabel ma telqet hi mill-Pilatus Bank, i.Zda ma kienetx tiftakar dak 1-isem. Dwar 1allegati pagamenti bi settimanali bejn Al Sahra u Egrant, hi tghld li tiftakar li kienu jsiru xi pagamenti minn Al Sahra : "it sounds familiar. I cannot recall exactly, you know, like the frequency of payments and such, but they had some ( Fit-tielet xiehda taghha Maria Efimova tatribwixxi dan I-element ta' konfuijoni bhala r-raguni ghaliex Daphne Caruana Galizia setghet hawdet 1-isem tal-kumpanija Sahra u kitbithu bhala "Al Sahra" u tghld li dan kien jixtiebah ma dak ta' Shams Al Sahra. Maria Efimova ma tghldx 1-istess li qalet Daphne Caruana Galizia u goe li kienet Maria Efimova li tatha 1-isem tal-kumpanija bhala "Al Sahrd' tant li Daphne Caruana Galizia wkoll kien qabadha C:ertu thassib ghax meta bdiet tfittex dwar dil-kumpanija ma setghetx issib riskontru. Daphne Caruana Galizia tghld hekk : - 133 ghax fil-fatt jiena kelli din id-domanda ghax meta bdejt infittex fuq I-internet ghax rajthom malajr ma nistax nahlef u meta bdejt infittex fuq I-internet dwar Al Sahra sibt, hafna informazzjoni dwar Shams Al Sahra u fil-fatt jiena assumejt Ii kienu 1-istess u meta saqsejta qaltli le kienet Al Sahra i:gur, u mbaghad meta staqsejtha izjed vicin wara hafna gimghat jigifieri dwar Al Sahra hi qaltli le niftakar Ii kien hemm xi tentattivi biex din il-kumpanija Shams Al Sahra jitfhu kont hemrnhekk imma jien sal frattemp kont tlaqt, u fil-fatt ghandu jkun Shams Al Sahra infethet wara Ii telqet hi xi April xi haga hekk. 735 ;_~ •' .J '-' ·- ~i .•, ·.,j ....... payments. Yes." Ma kienetx tiftakar kemm kienu frekwenti jew lil min. Ma kienetx tiftakar id-dettalji. Hi kienet responsabbli mit-twettieq tal-istruzzjonijiet tal-pagamenti. Biss tiftakar li kienet tiftakar li kienet tirC:ievi struzzjonijiet ghal pagamenti minn Sahra jew Al Sahra i.Zda ma kienetx kapad tiftakar id-dettalji tal-pagamenti Ii kienet taghmel ghal din il-kumpanija. Dawn kellhom xi ftit pagamenti - - ( mhux meta hi kienet ghadha diehla tahdem il-Bank i.Zda aktar il-quddiem wara li kienet dahlet tahdem mal-Bank. x' pagamenti kienu jsiru. Pero ma kienetx tiftakar Mistoqsija jekk meta kienet tigi biex tezegwixxi pagamenti fil-Bank Pilatus lil klijenti kienetx dejjem tipprocessa dawn ilpagamenti tramite I-core banking system tal-Pilatus, Emilia Maria Vacaru tghid li 1-pagamenti kollha kienu jigu pprocessati tramite Flexcube. Mistoqsija jekk hija qattx inghatat struzzjonijiet mmn Ali Sadr jew Hamidreza Ghanbari biex biex teffettwa pagamenti tramite persuni ohra jew kumpaniji ohra jew banek ohra Emilia Maria Vacaru tghid li le. Hija kienet tibghat email !ill-Operations Department sabiex dawn ikunu jistghu jipprocessaw il-pagamenti huma. Mistoqsija jekk hi kienetx dejjem tibghat iI-payment instructions lil Operations Department jew inkella lil persuni ohra hi tghid Ii hija dejjem lil Operations Department kienet tibghathom. II-Legal 736 ( . . '-' ~~ i.: Department u Hamidreza Ghanbari kienu dejjem ]Igu cc'd b' dawn 1- istruzzjonijiet ghall-pagamenti. Mistoqsija dwar jekk kienx: hemm pagamenti lil persuni mill-Bank Pilatus lil Banek olira mhux tramite Swift hi tghid li hi ma tafx biha din. Kienu juiaw biss Flexcube u I-payment instructions kienu jigu processati minnu u jghaddu tramite swift. Kollox kien jghaddi mill-Flexcube. Kienet ticcekkja li 1-klijenti ghandhom flus fil-bank u jekk id-dettalji tal-i swift kienux korretti. Imbaghad kienet tghaddi kollox lill-Operations Department. Hi kienet tivverifika 1-Flexcube biex tara li kellhom flus fil-kont. Hi qatt ma tiftakar jew rat transazzjoni bankarja maghmula mill-Bank Pilatus li kienet saret mhux tramite Flexcube u swift. Dan peress li kien ikun hemm I-Intermediate Bank li jkun jehtieg dan 1-i swift code. ( Dwar 1-istorja tas-self ta' Negarin Sadr, Emilia Maria Vacaru tghid li darba minnhom tiftakar li kien filghaxija u kienu ircevew struzzjonijiet sabiex imexxu 1-karti ta' self u li kienu damu hafna biex ipprocessaw dawn il-karti. Temmen li kien fil-bidu tal-2016, Jannar jew bidu ta' Frar 2016. Tiftakar li kien ghal mad war miljun. Ladarba s-self kien gie approvat hi ma kienetx taf x' ghamel il-Bank fir-rigward ta' dan is-self u lil min inghata. Ma kienetx taf x'kien ir-raguni tas-self. Hi ma kienetx involuta fid-dettalji ta' dan is-self ghaliex hi kull ma ghamlet kien li stampat il-karti ta' dan is-self. Pero ma 737 : d i i kienetx involuta fl-ipprocessar tas-self. Mistoqsija jekk das-self jew parti minnu kienx indirizzat lil xi persuna fl-Amerika, tghid Ii ma tiftakarx dan. Ma tafx jekk dan is-self kienx maqsum fi tnejn jew mod iehor. Dwar 1-isem Buttardi hi tghid Ii dan 1-isem ma kienx familjari maghha. Fir-rigward talallegazzjoni Ii kien hemm loan lil Negarin u li thalset il-Buttardi, Emilia Maria Vacaru giet mistoqsija jekk hux veru Ii Maria Efimova u hi kienu qeghdin ji.Zzuffjettaw bl-isem Buttardi u jqabluh ma Trussardi - hi qalet Ii ma tiftakarx dan isehh. Mistoqsija jekk hi qattx kienet impjegata f'xi ristorant, Emilia Maria Vacaru tghid li: "no I have never worked or been employed in a restautrant or bar or any close". Ix-xoghol taghha mal-Bank Pilatus kienet 1-ewwel esperjenza taghha tahdem ma Bank ghax ma kellhiex esperjenza bankarja precedenti. Izda hi qatt ma hadmet bhala waitress. Kienet tahdem mal-i Smart Supermarket bejn Awissu u DiCembru 2014. F'Marzu 2015 bdiet tahdem bhala segretarja madditta legali "Dingli and Dingli" u baqghet tahdem hemm sakemm bdiet tahdem mal-Bank Pilatus. Hi qatt ma hadmet ta' waitress Ia £'Malta u 1-anqas fir-Rumanija. Hi kienet tahdem £' ditta t' avukati fir-Rumanija wkoll. Ali Sadr kellu kont bankarju. Darba wahda cemplulu fit-tard biex isir pagament mill-kont tieghu. Biss ma tiftakarx ghal xiex kien sar dan ilpagament. Sadr kien jibghat struzzjonijiet bl-email lilha jew lil Hamidreza 738 ( ·. \..;,' Ghanbari biex ikun jista' jsir il-pagament. Meta ma jibghatx lilha kien jibghat lil Hamidreza Ghanbari dejjem bl-email biex jigi pprocessat il-pagament. Listruzzjonijiet biex isiru pagamenti kienu dejjem isiru bil-mezz taI-email. Fil-fatt kull struzzjoni ghal pagament Ii kienet issir !ill-Bank Pilatus kellha dejjem issir, minghajr eccezzjonijiet, bil-mezz taI-email. U dan anke meta t(_ talba kienet issir bit-telefon, kienu jitolbu biex tigi maghmula bl-email. Huma riedu Ii dan I-email jintbaghat !ill-Legal Department ghall- approvazzjoni. Hi ma setghetx taqbad u tezegwixxi struzzjoni ta' pagament. II-Bank ried Ii jkun hemm il-prova u Ii jkun hemm il-firma tal-klijent. Kien hemm request for payment form Ii ried Ii jigi scanned u Ii jintbaghat bid-dettalji kollha, inklU.Z il-Bank account, I-i swift form u 1-informazzjoni kollha Ii 1- Operations Department ikolhom bzonn biex jezegwixxu pagament. Dan huwa process Ii dejjem kien isir u kien dejjem 1-istess. Emilia Maria Vacaru kienet taghmel u timla 1-KYC u taghmel review taddokumenti tal-klijenti u kienet tibghathom !ill-Legal Department. ClaudeAnn Sant Fournier kienet taghmel 1-analiZi tad-dettalji u kien wara Ii tkun rathom Claude-Ann Sant Fournier Ii dawn id-dokumenti jigu pprocessati. Gieli talbet ukoll dettalji ohra f'liema kaz kienu jergghu iduru fuq il-klijent biex itihom 1-informazzjoni Ii jkunu jehtiegu. "I know they were very meticulous with documents and have everything in order to open a bank account". 739 ·. , ~ ~. ' I ::Jr.J Meta kumpaniji kienu jirCievu hlasijiet, I-Operations Department kien responsabbli mit-twettieq tal-operazzjoni. Departm.ent pero huma kienu jippr~cessaw Kienu jinformaw !is-Sales il-karti. Fir-rigward tal- pagamenti Ii riedu jsiru pero hi kienet tienu nsieb li tipprocessali.hom. Hi tiftakar Ii kien hemm wanda jisimha Linet Estiroti Ii kienet tandem mal- ( Pilatus. Hi qatt ma ltaqgnet magnha pero. Estiroti kienet tandem mid-dar fit-Turkija. Meta Emilia Maria Vacaru kienet trainee, kienet iccempillha u tagntiha 1-pariri xi trid tagli.mel biex tiftan kontijiet tal-bank. Taf Ii qabel Estiroti kienet tandem fuq ftugn ta' kontijiet tal-bank, pero ma tafx jekk kienetx tagli.mel attivitajiet ohra. Taf Ii kienet tandem gnal madwar gnaxar snin ma Ali Sadr. Fil-bidu meta kienet bdiet tandem Emilia Maria Vacaru mal-Bank Pilatus, Estiroti kienet baqgnet tipprocessa pagamenti. Pero wara I-Bank gnaddew 1-ipprocessar tal-payment instructions lil Emilia Maria Vacaru. Biss wara gnalkemm kien gnaddewlha I-payment instructions, hi kienet tirreferihom lura I-Bank £'Malta. Peress Ii ma kienet £'Malta hi ma kienetx f' qagnda Ii twettaq il-payment instructions. 740 ( II-process tal-pagament kien kollu jigi registrat bil-miktub u tramite email. Wara Ii 1-pagamenti kienu jigu pprocessati kienu jintbaghtu lil Operations Department u dawn kienu jezegwixxu 1-pagamenti tramite I-Flexcube. Sa fejn taf hi I-Bank kellu biss iI-Flexcube Ii setgha jsiru transazzjonijiet bankarji bih u ma kienx hemm xi sistema bankarja ohra. Sa fejn taf hi I-Bank dejjem kien juza I-i Swift ghat-transazzjonijiet u pagamenti Ii kienu jsiru. L-i Swift kien ikun imsemmi fuq il-payment request forms. Huma kienu dejjem jivverifikaw ( Ii 1-i Swift code kien ikun korrett sabiex il-pagament kien jista' jsir. Dwar ir-riZenja taghha mill-Bank Pilatus, Emilia Maria Vacaru tghid Ii mhux veru dak Ii intqal fuqha fix-xiehda ta' Maria Efimiova fir-rigward tarragunijiet ghaliex hi rriZenjat mill-Pilatus Bank. Emilia Maria Vacaru ttenni Ii r-raguni tar-riZenja taghha mill-Pilatus kienet ta' natura personali hafna. Hi qatt ma kienet semghet b' din 1-ittra Ii qed tissemma' fix-xiehda ta' Maria Efimova u hija sorpriZa hafna Ii isimha gie msemmi b' dan il-mod. Ir-raguni (,.. ghar-riZenja kienet f'nofs Jannar u kienet taght ir-riZenja verbalment lil Hamidreza Ghanbari iZda dan ma riedx jaccetta r-rizenja taghha. Ir-raguni kienet Ii kellha I-visa Kanadiza fuq il-passaport taghha Ii kienet ser tiskadi u riedet tiddeCiedi jekk kienetx ser tmur il-Kanada jew inkella thalliha hemm. Dik kienet ir-raguni ghaliex riedet titlaq mill-Bank u minn Malta. Kienet ilha hames snin tistenna biex tottjeni I-visa u giet Malta sabiex tistenna 1-karti jigu rrangati. Ghalhekk wara Ii rriZenjat verbalment u Hamidreza Ghanbari 741 } ~-· \.: ~) • ·..::.. •...,i m' accettax huwa kkonvindha biex tibqa. Qallha li kienu short staffed u li ma kienx il-mument biex titlaq lil Bank. IddeCidiet li tibqa ftit iehor. Madwar nofs Frar iddecidiet li tirr:i.Zenja bil-miktub. Ma riedetx tiehu r-riskju li title£ il-permanent resident visa ghall-Kanada li kellha. Hi ma kienetx qed tara li kellha futur fil-Bank ghaliex 1-ambjent kien kompetittiv hafna u hi kienet thoss li ma kienx jaqbel mal-aspettattivi ghall-hajja taghha. Dik kienet ir- raguni li telqet. Mhux veru li hija kienet moghtija xi ittra jew li kienet giet mitluba taghmel xi haga minn Hamidreza Ghanbari jew li kellha taghmel xi ( xoghol kif qalet Maria Efimova fix-xiehda taghha. Mistoqsija jekk kienetx hi li persuna responsabbli biex jigu ppreparati ddokumenti u I-account opening forms ta' Sahra jew Al Sahra, u Akce Holdings. Emilia Maria Vacaru tghid li jista' jkun li kienet responsabbli mill-ftugh ta' wahda minnhom jew tat-tnejn li huma :i.Zda kwantu ghal Sahra jew Al Sahra ma kienetx tiftakar liema wahda fosthom. Biss tiftakar li wahda minnhom kienet diga giet miftuha meta kienet bdiet tahdem Pilatus. Biss ma tiftakarx jekk Leyla Aliyeva kienetx il-UBO ta' Sahra jew Al Sahra . Safejn tiftakar dawn id-dokumenti kienu jkunu maghluqa £is-safe u ma kienux ikunu maghluqa mad-dokumenti 1-ohra tal-klijenti regolari. Emilia Maria Vacaru ma kellhiex access ghal dawk il-files. Mistoqsija jekk I-account opening forms ta' Sahra jew Al Sahr a kienux open access Emilia Maria Vacaru tghid li "not that I am aware of'. 742 ( ..: . ~ ., ~- - ~ v '-~ ;,; ,: :;- "~; :; Kwantu ghall-FJAU monitoring inspection, tghid li hija ma tiftakarhiex. Izda taf li KPMG kienu jkunu kull kostantament jaghmlu audit u kienu jkunu flUffigu kull ftit gimghat, iZda ma tiftakarx l-FIAU inspection jew il-prezenza tal-Uffitjali tal-FIAU fil-Pilatus. Ghal madwar erba' xhur, fl-2015 Vacaru kienet Customer Service Officer. c Pero mhux certa jekk kienx minnu li kien hemm diversi dokumenti li kienu neqsin minn firem jew formalitajiet ohra kif allegat minn Maria Efimova. Biss Emilia Maria Vacaru tghid li meta kienet tirCievi xi struzzjonijiet, dawn kienu jigu verifikati minn Claude-Ann Sant Fournier, inkluz il-bank account opening forms. Jew gieli kien ikun Hamidreza Ghanbari li kien jissorveljaha. Hi ftit kienet taghmel affarijiet wahedha minghajr superviZjoni ta' xi hadd iehor. Huwa minnu li Hamidreza Ghanbari kien qal lil Emilia Maria Vacaru biex ( Maria Efimova tghinha fl-ipprocessar tal-bank account opening forms u dan .- ghaliex kienu short staffed. Kien hemm tnejn minn nies li kienu mehtiega sabiex icemplu biex jigu kkonfermati 1-pagamenti. Hamidreza Ghanbari kien qallha biex tuza lil Maria Efimova bhala t-tieni persuna biex tezegwixxi 1-pagamenti bit-telefon. Ghal ftit gimghat Emilia Maria Vacaru u Maria Efimova kienu qeghdin jaghmlu 1-istess xoghol u kienet tkun ukoll cc'd fl- emails. Dan kien fuq struzzjonijiet ta' Hamidreza Ghanbari u mhux fuq deciZjoni jew inizjattiva taghha. 743 t I :.J '\.,. . ._ • _,; -.t Dwar Maria Efimova tghld li hija taf li dahiet tahdem il-Bank f'J annar 2016 u kienet bhaia Executive Secretary ghaI Ali Sadr. Ma tafx xi rwoli jew xoghoI iehor kellha. Taf Ii Maria Efimova kienet tiehu hsieb torganizzaiu meetings. Biss Maria Efimova ma kienetx tghid jew titkellem maI-ohrajn fir-rigward ta' dak li kienet taghmeI jew ma taghmilx fil-Bank. Ma Maria Efimova kienet tmur tajjeb. Kienet reiazzjoni tajba. Maria Efimova keilha esperjenza ( estensiva ta' xoghoI f' diversi pajji.Zi. Kienet tiehu gost tahdem maghha. B'hekk meta Hamidreza Ghanbari qallha li Maria Efimova kellha diga esperjenza f'din I-area Emilia Maria Vacaru accettat li tahdem maghha. Mistoqsija jekk kienetx taf li Maria Efimova kienet intern fil-Bank Pilatus, Emilia Maria Vacaru tghld li kienet taf li Maria Efimova kienet Executive Secretary i.Zda ma kienetx taf b' attivitajiet ohra taghha fl-istess Bank. Emilia Maria Vacaru tghld li Maria Efimova kienet ta' zaqqha fommha u kienet tghldha kif thossha u 1-impjegati I-ohra ma kienux kuntenti hafna b' dan. Maria Efimova ma kienetx toqghod Iura milli tistqarr I-opinjoni taghha jew Ii tohrog b'ideat godda jew milli taghti veduti dwar kif 1-affarijiet ghandhom jigu amministrati. Emilia Maria Vacaru tghid Ii I-bank account opening forms kienu dettaljati hafna. Huma kienu jduru I-files regolarment biex jassiguraw ruhhom li ma jkunx hemm dettaiji skaduti bhaI passaporti skaduti jew inkella firem li 744 ( jkunu neqsin. Jekk ikun hemm xi nuqqas ta' dettalji kienu jkunu mgeghla jidentifikaw in-nuqqas u jiehdu azzjoni biex jigi rimedjat. Dan kien parti mix-xoghol taghha li tara li kollox ikun up to date u li ma jkunx hemm indirizzi hziena. Mistoqsija dwar jekk tiftakarx isem ta' klijenti jisimhom U-Group tghid li dan c' ma kienx wisq familjari ghaliha. Dwar Denica Cebova tghid li tiftakar min hi. Kienet avukat u kienet Compliance Officer. Dwar Hearnville tghid li mhix familjari. Emilia Maria Vacaru ma tiftakarx li qatt rat jew sabet xi loan agreement fil- bathroom tan-nisa. Tiftakar li kienet iltaqghet ma Maria Efimova u kif ukoll ma Denica Cebova. Meta kienet iltaqghet ma Maria Efimova, kienu marru ghal cafe u Maria Efimova kienet qaltilha li kienet qed tahseb biex titlaq mill'. ( Pilatus. Qaltilha li kienet qed thossha "overwhelmed" u li kienet ser tirrezenja. Kienet qed tippjana biex titlaq lil Bank. Hi tahseb li ma kienetx qeghda taghmel dak li kienet qed tahseb minhabba li kien Bank kompetittiv u Maria Efimova ma kienetx kuntenta b' dak li geghluha taghmel. Kwan tu ghall-fatt li ma halsuhiex ghall-paga taghha Emilia Maria Vacaru tghid li lilha qatt ma qaltilha li ma kienux halsuha 1-paga taghha. Din hija 1-ewwel darba li qed tisma' li Maria Efimova ma kienetx thalset. Taf li Maria Efimova kienet applikat ghal residenza £'Malta u peress li ma kienetx mill-EU kienet qed 745 iddum biex tohorgilha. Emilia Maria Vacaru assumiet li kienet tithallas b'mod differenti mill-impjegati 1-ohra, bhal bic-cekk. Maria Efimova ma kellhiex bank account iZda safejn taf Emilia Maria Vacaru, Maria Efimova kienet qed tithallas xorta wahda. Mistoqsija jekk kienetx taghmel statements of account manwalment, ix-xhud tghid li kienu jaghmluhom f'word u jigu saved f'pdf files /folders. Imbaghad jintbaghtu f' generic email. L-istatements kienu jigu genera ti fil-Flexcube ghal kull klijent. Hamidreza Ghanbari kien ta lista ta' klijenti li riedet tibghathilhom statement. Kienet tidhol fil-Flexcube u tiggenera 1-i statements hekk. Biss mhux il-klijenti kollha kienu jirCievu statements. Kienu dawk li kien ordna Hamidreza Ghanbari li kienu jirdevu. Biss verament kienu jdumu ftit biex jigu processati. Kienu qed jahdmu biex dan il-process jigi awtomatizzat. Taf li Pilatus kienu bdew jaghtu self (Loans) lil klijenti. Kienu bdew jaghtu loans meta kien hemm hi. Kienet xi haga gdida li bdew jaghmlu huma. Mistoqsija jekk kienetx taf jekk klijenti tal-Pilatus kienux jaghtu self liI xulxin tghid Ii ma kienetx "aware of this". Mistoqsija jekk kienetx tara xi haga stramba jew suspettuza fil-mod kif ilPiiatus jitmexxa tghid li huma kienu veru riZervati. Kienu jitkelmu b'mod riZervat u kien hemm darba jew darbtejn li fethu bank account minghajr ma kienet taf hi. Emilia Maria Vacaru taf dan ghaliex wara Ii infethu I-Operations 746 i....· Department kienu jikkonfermaw li I-bank account kien infetah ghal persuna li ma kienetx taf bihom hi. II-management kienu jiddiskutat affarijiet bejniethom u 1-i.mpjegati ma kienux ikunu jafu kollox. Hi kienet tqis lilha nnifisha junior hafna u ghalhekk ma kienux ituha hafna informazzjoni. Lilha kienu jaghtuha "minimum things to do". Meta bdiet kien hemm hi u Hamidreza Ghanbari biss £is-Sales Department. Uhud mill-Operations Department kienu jghlnuha ghax riedu li jkun hemm tnejn minn nies biex ( ikun jista' jsir pagament. B'hekk £is-Sales Department kien hemm hi biss. Kien hemm diversi persuni li kienu junior bhalha u kien hemm ohrajn li damu ferm inqas minnha - bhal Maria Efimova, li damet xahrejn u nofs. Maria Efimova kienet i.mpjegata bhala Segretarja. Il-posizzjoni taghha ma kienetx bhala Uffiqal tal-Bank. Maria Efimova qatt ma kienet impjegata bhala parti mis-Sales Department. Safejn taf hi, Emilia Maria Vacaru kienet junior minhabba li ma kellhiex esperjenza precedenti fil-qasam bankarju. ( Biss tghid li qalulha li Maria Efimova kellha xi esperjenza bankarja precedenti f' Cipru. Kien ghalhekk li talbuha tghin lil Emilia Maria Vacaru. Taf ukoll li Maria Efimova kienet tandem fl-Irlanda ghal Google ghal perjodu qasir ta' zmien imbaghad gew Malta. Maria Efimova qalet li ddecidew li jigu hawn Malta, pero Emilia Maria Vacaru ma tafx il-motiv. 747 ' ..._"' ~:" i J: 7 J Emilia Maria Vacaru tghid Ii qatt ma rat dokumenti li jgibu isem Joseph Muscat jew Michelle Muscat. L-isem ta' Konrad Mizzi u Keith Schembri kienu jidhru familjari i.Zda ma tafx ghaliex u f'liema email setghet rat dawk 1ismijiet. Anke meta kienu ingaggaw klijent minghajr ma kienet taf kien hemm darba wahda jew tnejn. Biss anke meta ghamlu hekk, kienu xorta jinkluduh fuq il-clients list. ( Emilia Maria Vacaru ma tafx min kien il-UBO ta' Sahra FZCO. Kien hemm hafna ismijiet ta' persuni u kumpaniji Ii kienet rat waqt Ii kienet tandem hemm. Farnoush Farsiar kienet signatory f'xi hamsa minnhom, pero ma tafx ezattament f'liema kumpaniji. Hi ma baqghetx tiftakar hafna dettalji ta' klijenti u ismijiet. Dan ghaliex ghadda hafna zmien u ma tistax tghid b' certezza 1-ismijiet u dettalji. Hi ma setghetx tiftakar kollox inkluz min kien il-UBO. Tiftakar il-processi Ii kienu jigu maghmula repetittivament. Izda dettalji dwar persuni ma tiftakarhomx. ( Mistoqsija jekk hix certa jekk kienx hemm zewg kumpaniji Sahra u Al Sahra ghax qajmilha konfU.Zjoni kbira. Kienu zewg kumpaniji differenti. Kienet taf li kienu familjari. Mistoqsija jekk kienx hemm Shams Al Sahra u Sahra tghid li mhux certa iZda jista jkun li kienet fil-process Ii tiftah kont bankarju u dawn 1-ismijiet kienu jinstemghu familjari ghaliha. 748 Ix-xiehda ta' Denica Cebova Radovanovikj Ilha Malta tliet snin. Hi gradwata fil-Ligi mill-Macedonja i.Zda ma tistax c tahdem t' Avukat f'Malta. Dahlet tahdem fil-Bank Pilatus bejn Ottubru 2015 u Frar 2016. Il-kap tagliha kienet Claude-Ann Sant Fournier. Meta dahlet tahdem Claude-Ann Sant Fournier kienet tqila. Biss ma kienetx taf li waslet biex twelled. Kienet 1-ewwel esperjenza tagliha ma Bank. Xogholha kien review ta' due diligence ta' klijenti prospettivi mibghuta lilha mill-Front Office, tabozza kuntratti ta self u corporate law of the Bank bhal company secretarial work. Meta Claude-Ann Sant Fournier harget bil-maternity, ir-role ta' MLRO dar fuq Antoniella Gauci. Kienet tabozza u tanalizza kuntratti ta' self maghmula mill-Bank lil klijenti tieghu. Bejn Ottubru 2015 u Frar 2016 kien ( hernm xi 5 jew 6 kuntratti ta' self. Ma tafx jekk klijenti tal-Bank kienux jaghtu self lil xulxin. Hi kienet tiehu 1-istruzzjonijiet minghand Hamidreza Ghanbari. Claude-Ann Sant Fournier kienet tmur 1-ufficju anke wara xi hmistax li weldet. Ir-relazzjoni taghha ma Claude-Ann Sant Fournier fil-bidu kienet tajba. Pero wara Ii harget bil-maternity leave Denica Cebova kellha tiehu f'idejha abozzar 749 f ta' M&A tal-kumpanija u Claude-Ann Sant Fournier bdiet issibilha xi zbalji. Claude-Ann Sant Fournier u Hamidreza Ghanbari kienu jinghalqu f'kamra jiddiskutu wahedhom. Ma kienx hemm proceduri li setghet issegwi jew istruzzjonijiet cari. Il-komunikazzjoni mal-impjegati ma kienetx tajba xejn. Tghid Ii: I can see that there are so many things missing and there are so many proceedings which are not applied to the documentation, to the clients, to employees. 134 ( Fi Frar 2016 Claude-Ann Sant Fournier qaltilha Ii kien hemm talba mill-FIAU dwar il-pajjiZi Ii minnhom gejjin id-diretturi u s-shareholders tal-klijenti u tawha tliet ijiem biex taghmilha u kellha taghmilha manwalment ghax hi ma tawhiex access ghas-sistema online (Flexcube). Hi kellha access biss ghall- folder taI-Legal Department fejn kien hemm il-kuntratti. Ghalhekk riedet taghmel dan it-tfittix manwalment mill-kopji taI-files tal-klijenti. Hi qatt ma rat statements ta' klijenti. Il-fatt Ii ma kellhiex access ghall-Flexcube kienet tqisu bhala "wierd". ( Hi kellha taghmel il-lista tal-klijenti manwalment mill-files stampati talklijenti kollha tal-bank. Irnexxielha tlesti dan ix-xoghol fil-hin iZda kellha Dan jikkonstrasta dak Ii qalet Emilia Maria Vacaru Ii" I know they were ven; meticulous with documents and have everything in order to open a bank account". Jidher Ii hemm attitudni differenti lejn il-Pilatus Bank bejn dawk 1-impjegati li jigu gew imkecCija minnu gnal dawk li jkunu telqu minnu mingnajr inkwiet. Dawk li gew b'xi mod imkecCija jew kellhom xi esperjenzi mhux daqstant pjacevoli mal-Pilatus Bank jidher Ii jkunu ferm aktar kritia norox tal-Bank u tal-operazzjonijiet u 1-proceduri Ii jadatta minn dawk li jkunu spiccaw jahdmu mal-Bank mingnajr inkwiet, jew almenu mingnajr hafna a ttrit. 134 750 I,,) toqghod tahdem wara 1-hinijiet tax-xoghol taghha u ma tithallasx taghhom. Kienet tistaqsihom jekk kienetx sejra tajjeb u qalulha biex tirranga fil-loan agreements. Dwar dawn il-loan agreements, Denica Cebova tghid hekk: Denica Cebova Radovanovikj: not exactly what I have been doing in Macedonia but here yes, I have prepared as I have mentioned a loan agreement and also I was reviewing some of the agreements between bank and third parties. Inquiring Magistrate: now when you refer to loan agreements, what sort of loan agreements are you referring to? Denica Cebova Radovanovikj: loans given by the bank. Inquiring Magistrate: given by the bank? Denica Cebova Radovanovikj: yes. Inquiring Magistrate: to customers? Denica Cebova Radovanovikj: yes. Inquiring Magistrate: were you very busy with this work, how many loans did you work upon between October, 2015, October you told me you started ... ? Denica Cebova Radovanovikj: yes Inquiring Magistrate: ( October 15 and February, '16? Denica Cebova Radovanovikj: I don't remember the exact number but I believe there were five or six. Inquiring Magistrate: five or six. Ok basically October, November, December, January, February basically almost one per month? Denica Cebova Radovanovikj: one per month. There was no such ... Inquiring Magistrate: some times you had two and some times you had nothing? Denica Cebova Radovanovikj: some times I had two or three per month and some times nothing. Inquiring Magistrate: understandable. Now one other thing, given that you worked for compliance and you were also engaged on drafting of loan contracts, do you know whether in Pilatus Bank, it was only Pilatus who used to grant loans to clients? 751 1 ·- · ;._ :J .J.. v - t.. :.J ,.y Denica Cebova Radovanovikj: I don't know. Inquiring Magistrate: you don't know so you don't know if clients or customers between them used to give loans to each other? Denica Cebova Radovanovikj: no, I wouldn't know that Inquiring Magistrate: you wouldn't know that. Who do you think would be in a position to know that operations? Denica Cebova Radovanovikj: Harnidresa Garnbari. Imbaghad meta kienet ghadha fil-probation kienu tterminawlha 1-impjieg (\ minghajr ma tawha raguni. Madet gost ghax helset. Kienet qed tfittex xoghol minn qabel ma keccewha. Biss halsuha 1-paga Ii kienet dovuta lilha. Ma baghtulhiex reference letter u riedu biss li jibghatu reference fill-employer prospettiv u Claude-Ann Sant Fournier qaltilha li dik hi Bank policy. M' ghandhiex kawzi mal-Bank pero. Meta Claude-Ann Sant Fournier ma kienetx fl-uffigu kienet kelmet lil Hamidreza Ghanbari u qaltlu li kien hemm files ta' klijenti li kellhom kont miftuh li fihom ma kienx hemm informazzjoni dwar min kienu 1-UBO. Hamidreza Ghanbari qallha li hu kien jaf min huma 1-UBO u qallha Ii kien ser jipprovdi informazzjoni dwar dan. Ma tiftakarx jekk kienx hemm klijenti li kienu b' share certificates to bearer. Mistoqsija jekk tifktakarx 1-ismijiet tal-kumpaniji partikolari rilevanti ghal 752 ( 'l din 1-inkjesta, Denica Cebova tghid li Al Sahra FZCO tiftakarha iZda ma tifakarx Shams Al Sahra. "Tillgate" rings a bell. Imbaghad mistqosija "Tillgate, Hearnville" qalet no. Egrant qalet "no". Ezattament tghld hekk : Inquiring Magistrate: ok, so let me bring along my list, let's start off with Al Sahra FZCO, does this ring a bell, Al Sahra FZCO? Denica Cebova Radovanovikj: Yes. Inquiring Magistrate: Al Sahra? Denica Cebova Radovanovikj: yes. Inquiring Magistrate: Shamz Al Sahra? Denica Cebova Radovanovikj: no. Inquiring Magistrate: Sahra? Denica Cebova Radovanovikj: Sahra rings a bell. Inquiring Magistrate: Sahra rings a bell? Denica Cebova Radovanovikj: yes. Inquiring Magistrate: so which one rings best, Al Sahra or Sahra? Denica Cebova Radovanovikj: Al Sahra.13s Inquiring Magistrate: Al Sahra, now Till Gate? Denica Cebova Radovanovikj: Yes. Inquiring Magistrate: Till Gate, Heam Ville? Denica Cebova Radovanovikj: No. Inquiring Magistrate: Heam ville no. Egrant? Denica Cebova Radovanovikj: no. 135 Hawnhekk ghal darb'ohra 1-konfu.Zjoni tal-ismijiet donnha terga tispikka. 753 Mistoqsija dwar dak 1-artiklu ta' Daphne Caruana Galizia li jittratta 1-allegat self li inghata mill-Bank Pilatus lil Negarin Sadr Hasheminejad Denica Cebova ghall-bidu ma ftakritux. Ippressata ghal twegiba qalet li ftakret ghax il-Bank baqa' miftuh sa tard. Kif kienu sejrin id-dar Hamidreza Ghanbari qallhom ma jmorrux ghax kien hemm kont li ried jinfetah. II-Front Office taw id-dokumenti lil Antoniella Gauci bhala MLRO. Din analizzat id-dokumenti maghha u regghu raw id-dokumenti. Ma tiftakarx x'kien id-dokument tal- proof of identity taghha kienx driving licence jew ID card, iZda tiftakar li kien skada. W ara baghtu scanned copy ta' dan id-dokument u Hamidreza Ghanbari jidher li kien accetta. Kienet ghamlet kuntratt ta' self ghaliha, iZda ma tifatkarx kemm kien 1-ammont. Ma tafx ghaliex ittiehed is-self jew lil min thallas. Mill-PEP indikati tiftakar li Keith Schembri kellu personal account malPilatus. Tiftakar 1-ismijiet ta' dawn il-PEP ghax kienet ghamlet il-lista talklijenti u minn liema pajjiZ gejjin. Dawn iI-PEP files kienu jinsabu fis-safe. Kwantu ghas-safe hi tghld hekkfirst it was in the kitchen and then while I was leaving my last days, they rearranged the offices so I am not sure but I think they placed it in, when you are entering the bank there was a big corridor and on the end of the corridor next to the board room, there was a small space and I think there was where they placed the safe ... 754 c:..'\ 'V •..'' u. vI' .•~ ~... :; Mistoqsija jekk dan is-safe kellux passcodes jew codes, hija twiegeb li kien jissakkar b'cavetta. Din iC-cavetta 1-ewwel kienet ghand Claude-Ann Sant Fournier imbaghad ghaddiet ghand Luis Rivera. Dan is-safe kien kbir u talmetall. Hemmhekk kien hemm safe iehor zghir u bil-codes. Hi u Mehmet Tasli kellhom dawn il-codes u meta telqet hi Claude-Ann Sant Fournier talbitha ttiha I-code tas-safe iz-zghlr. Dan kien ikun fih il-cash. Tiftakar Ii Leyla Aliyeva kienet PEP mill-Azerbajgan u kellha kont il-Bank Pilatus iZda ma tafx jekk kienetx UBO ta' xi kumpanija. Heydarov ukoll kellu personal account. John Dalli tiftakar li kienet rat xi haga qalb il-closed accounts. ( Brian Torma tiftakru bhala wiehed mill-business providers tal-Bank u kellu kontukoll. F'Jannar 2016 tiftakar Ii I-Bank kien ta' self lil Brian Tanna u Karl Cini personalment. Dan kien loan for future business. Tiftakar Ii kien hemm ukoll Tillgate iZda ma tiftakarx "why I have seen it" jew min hu 1-UBO taghha. 136 Denica Cebova qatt ma tkelmet ma Daphne Caruana Galizia u ma tafx min hi qabel. Interessanti Ji £tit qabel, meta giet mistoqsija jekk kienetx tiftakar f'xogholha 1-ismijiet ta' Tillgate u Hearnville, din ix-xhud kienet wiegbet fin-negattiv. 136 755 Ghalkemm kienet taf fejn hu s-safe u ghamlet 1-ezami tal-klijenti kollha mill- hard copies, ma tafx jekk Pilatus kellux klijenti Russi. Hi kellha access ghassafe tal-kcina. Sa' Frar 2016 (meta telqet) ma kien hemm ebda dokument dwar Egrant jew Michelle Muscat. Hamidreza Ghanbari u Claude-Ann Sant Fournier ma kienux kuntenti bix- (' xoghol li ghamlet ghax fil-lista li ppreparat kien hemm klijent li kien PEP u hi ma niZlitux bhala PEP. Din kienet il-mara ta' PEP mill-AZerbajgan. Imbaghad kien hemm ohra fejn kien hemm klijent mill-Iran u Claude-Ann Sant Fournier ma haditx pjecir bih. Hi ma kienetx ghadha tahdem Pilatus meta FIAU ghamlu 1-ispezzjoni. L-MFSA marru f'Settembru 2015. Ftit qabel ma tterminawlha 1-impjieg kienet hadmet fuq file ta' xi klijent Taljan u Denica Cebova ghamlet xi zball u Claude-Ann Sant Fournier irrabjat maghha u qaltilha li ma riedetx tmur il-habs minhabba zball taghha. Hi minn naha taghha qatt ma hadet kopja jew scanned jew uploaded xi file fil- cloud qabel ma telqet mill-Pilatus. Taf lil Maria Efimova :"she was my friend, let's say". Kienet introdotta lilhom bhala assistent personali ta' Ali Sadr. Kienet twiegeb it-telefon, tiftah il-bieb u ma tafx x' aktar kienet taghmel. Kienet qed tiehu hsieb xi arrangamenti ghal vjagg li riedu jaghmlu fil- 756 (' ,, ; 0 • Germanja u b'hekk kienet tiehu n-numru tal-passaporti taghhom u tibbukkja 1-biljetti tal-ajru. Denica Cebova ma marretx ghax lahqu keccewha. Pero kienu qalu li dan kellu jkun bhal team building fejn ikun hemm laqghat ghal hin twil. Denica Cebova kellha problema ghax ma kellhiex ma min thalli lit-tifel ( taghha; pero qalulha li trid tmur bil-fors inkella tista' ma tirraportax ghaxxoghol.137 Kienu jhalsulek 1-ispejjez, iZda ma jhalsukx tal-jumejn li tkun ghamilt. W ara li keccewha baqghet f'kuntatt ma Maria Efimova. Din qaltilha li kienu qabduha taghmel parti mix-xoghol li kienet taghmel Denica Cebova. Qatt ma semghet b'Buttardi jew Michelle Buttigieg. L-aktar nies li setghu jaghtu informazzjoni huma Mehmet Tasli (li pero kien lejali hafna lejn id( diretturi), Kamila Lis u Dina Stankovic. Ix-xhieda ta' Diana Alexandra Ungureanu Dan jikkontrasta bil-qawwa ma dak li xehdet Gaerty Ii kkonfennat li dan 1-irtir ma kienx obbligatorju u I-management qatt ma obbligaw lill-impjegati biex imorru bil-fors. It is not a slave shop, tghid. 137 757 . ·, UV Diana Alexandra Ungureanu kienet intern mal-Bank Pilatus mill-bidu ta' Marzu 2016 u damet sa' Settembru 2016. Kienet Legal and Compliance Trainee. Kienet taghrnel vetting ta' kuntratti Ii tghaddilha Claude-Ann Sant Fournier. Meta hargu I-Panama Papers kienet moghtija inkarigu biex taghrnel spreadsheet bl-ismijiet tal-persuni kollha Ii kienu dehru £i1-Panama Papers reports. Kienet ukoll ghamlet AML training kif ukoll fuq Mastercard, kif ukoll taghmel doveri t'uffigu eccetra. ( Meta kienet tahdem fil-Bank Pilatus kien hernm ukoll Gabriele Stucchi Ii kien avukat Ii kien jahdem fil-Legal and Compliance Department. Kienet taghmel ukoll emendi ghal dokumenti tal-varji sotto-kumitati tal-Bank Pilatus; izda ma kienux ikunu dokumenti ta' xi importanza kbira. Qatt ma giet mitluba tabozza kuntratti ta' self, ghalkemm ghamlet ricerka fuq loan guarantees. Qatt ma giet mitluba biex taghrnel xoghol fuq self Ii klijenti jaghtu lil xulxin. Kienet taf Ii Gabriele Stucchi kien qieghed jahdem fuq kuntratti ta' self, iZda ( ma kienetx taf ezatt x'kien jaghmel. Meta dahlet tahdem kien hemm spezzjoni mill-FIAU u milI-MFSA. The Court: Now can you describe whether, how the atmosphere felt during this period? Were the employees calm? Were they taking it seriously? Were they in a state of panic? How was it? I mean how was this visit received by the bank? The Witness: It was a situation of being I mean all hands on deck, if that tells you anything. I mean it, I would not say panic as such, but it was definitely an 758 ; I t.) environment where everyone was very much focused on the visit. The Court : Ok. And for example were you tasked to search for certain documents or to look for certain specific details relating to certain customers? Or were you for example asked to hide certain information? I do not know The Witness: Well, when the visits were being carried out I was not directly asked to look for a particular documents or prepare certain files. However I know that when this was happening Gabriele, so the lawyer and Oaude Anne were very much hands on in terms of what the people were needing to look at files, documents, details. I remember that in preparation to one of the visits I was tasked with the preparation of hundreds and hundreds of documents which was a bit daunting ot be honest becuase they were basically photocopies of the same, you know The Court : Ok. And apart from MLRO, Gabriele and yourself, I mean where there other employees giving a helping hand to Leagl and Compliance to sort out its work? The Witness: Well the closest to Legal and Compliance would be Finance. So at the time Antoniella, again the surname escapes me, but she was the Finance Manager I believe and she would also help us in the visits. But I am not aware of anyone else helping. The Court: Such as Maria Ifimova for example? The Witness : I am not familiar, I mean I am not... I know that there was a Maria working when I had started, but she stopped shortly after. So no. During that period, I mean it was March two thousand sixteen (2016), The Court: do you recall whether she was helping out with Legal and Compliance as well? c The Witness : I recall her being around in terms of Legal and Compliance and I was slightly confused as to why was she was there because she was supposed to be in another department as in she was suppoes to be next door. I mean she was very helpful when I joined in terms of you know settling in and getting the know how about how to do certain things. I was a bit confused to tell you the truth, but shortly after that she left and I never thought much about it to be honest. The Court : Ok. Did she give you any instructions? Or did she sort of I do not know help you out with your internship and daily duties? No? Not really? The Witness: No, not really. She was obviously she was a familiar face in the bank. She was a person working for the bank when I joined, but she was not one of the people that I had to report with in terms of reporting to or getting instructions from. 759 f J Kienet taghmel ukoll filing ta' bank account opening forms, ghalkemm ma kellhiex access ghall-lista shiha tal-klijenti. Stucchi kien imqabbad jaghmel lista tal-klijenti u mbaghad kienet taghiel liema kienet tghaddilha biex taghmel ii-filing. Apparti minn hekk ma kienetx taf b'xi policy partikolari dwar PEP. Ungureanu kienet taf Ii kien hemm safe Ii fih kienu jinzammu dokumenti (' importanti pero ma kienetx certa jekk kienx fil-kcina jew band' ohra. Fit-tieni parti tal-internship tagliha kienet giet diretta biex taghmel filing ta' dokumenti f' cupboard Ii kien jissakkar b' cavetta Ii kien £is-supplies room u Ii kien tal-metall u I-lock kien ikbar minn normali u c-cavetta tieghu kienet tkun ghand Claude-Ann Sant Fournier. Biss dan ma kienx fil-kcina u sakemm damet hi bejn Marzu sa Mejju, Lulju sa Settembru 2016 hi ma kienetx rat document jew filing cabinet fil-kcina. Diana Alexandra Ungureanu tikkonferma Ii definittivament kien hemm camera fil-kcina tal-Bank f'Marzu 2016. Anzi tghid Ii hi taf kif CCTV camera tkun u kienet certa li kien hemm wahda installata fil-kcina, ghalkemm, gustament ma setghetx tikkonferma kienetx tandem jew le, ghax dak ma kienetx tkun tafu hi, stante Ii ma kienetx responsabbli mit-thaddim tassistema tas-CCTV. 760 J_'\ . ...) v -· 0 .: ...; ..i. Din iC-cavetta kienet gieli tghaddiha lil xi hadd mill-impjegati bhal Stucchi biex imur jiftah il-cabinet. Biss ma kienetx taghti c-cavetta lil kulhadd u ghalhekk meta Ungureanu kien ikollha bzonn xi dokument hi kienet titlob lil Stucchi u dan kien imur u jiftah il-cabinet hu u jgibilha d-dokumenti li kienet tkun talbet. B'hekk Ungureanu ma kellhiex access dirett ghal dan il- cabinet u 1-kontenut tieghu. Izda meta Hamidreza Ghanbari jew Antoniella Gauci kien ikollhom bzonnha Claude Ann Sant Fournier kienet taghtihielhom u ma kienetx taf b'persuni ohra Ii kellhom dan il-"privilegg". Dan is-safe dejjem kien ikun maghluq u qatt ma kien jithalla miftuh ghajr hlief ghal dawk il-ftit minuti li fihom kienu qed ikunu jgibu jew igorru xi dokumenti. ( The Witness : No, obviously there would, well again the only time that I had access to this safe was when Gabriele and I had to move the documents from the safe to a cupboard. So obviously in that time of movement the safe was left open for five or ten minutes, but that is immaterial I think. Whenever I visited the supplies room it was never open. I am not aware of anyone opening the safe and just leaving it open for a period of time. Waqt 1-ispezzjoni taI-FIAU ma tiftakarx Ii qatt rat dan il-cabinet miftuh. Ma kienetx taf jekk Maria Efimova kellhiex cavetta ghal dan il-cabinet u safejn kienet taf kien hemm cavetta wahda u riedet tehodha minghand ClaudeAnn Sant Fournier bilfors. Ungureanu qatt ma rat lil Efimova tiftah dan il- cabinet. 761 Ungureanu ma setghetx tikkonferma li kien hemm klijenti Russi, i.Zda kienet tisma' ismijiet li kienu jinstemghu li gejjin mill-Ewropa tal-Lvant jew irRussja. Ungureanu tikkonferma li Brian Torma kien mar diversi drabi 1-Bank Pilatus meta kienet tahdem hemmhekk iZda hi qatt ma ratu personalment. Ma kienetx taf min hu Karl Cini jew Michael Satariano. Peress li ma kellhiex iI-Iista taI-klijenti kollha taI-Bank Pilatus ma setghetx tikkonferma b' certezza, i.Zda peress Ii kienet ghamiet hafna mijiet ta' fotokopji, 1-ismijiet ta' John Dalli u Keith Schembri kienu familjari ghaliex kienet rat xi dokumenti bhaI fotokopji ta' passaporti eccetra - i.Zda mhux statements tal-kontijiet tal-Bank. Mistoqsija dwar Tillgate Inc, hi tghid li kienet tiftakar Ii kienet rat x1 dokument dwar din il-kumpanija fil-mument meta kienet qed iggorr dokumenti mill-cabinet ghaI goI cupboard. The Witness : I would not be able to say that because obviously the files would have needed to opened and I would have had to go through the information. So I cannot say in detail what Tillgatte was, what the file was. But I am very confident that there was a file called Tillgate. Perhaps, I do not know, perhaps an account opening form or a The Court: statement of account? The Witness : That is quite interesting because now that you metioned the OAF, the opening of account form, there might have been something, but I say that with huge 762 ( reservation because I mean it has been a veery long time, so I cannot say for sure. But it does ring a slight bell. Supt. Abdilla : Since all this was in the media now, it has been going on for ... are you sure it was Tillgate not one of the other companies being mentioned? Say Heamville? Willerby? Have you ever heard of these? The Witness: No, Willerby was also one of the companies that, the files. But even Tillgate sounds very fammiliar in the Pilatus Bank contxt. When I had worked there I remember some sort of either a file with Tillgate written on it, or an OAF under Tillgate. Supt. Abdilla : What is OAF? ( The Witness: Opening of account form. The Court : And what about the company Egrant? Have you ever seen anything relating to Egrant? The Witness : There might have also been one of these files that we moved from the safe to the cupboards called Egrant. Now have you ever seen any document relating to, any specific The Court : document relating to these two companies Tillgate and Egrant? The Witness: Well, the Tillgate one is a bitiffiy in my memory. However regarding Egrant I definitely do not recall seeing any document. If anything I would remember seeing the file but not the document. ( Biss aktar il-quddiem fix-xiehda taghha, Ungureanu zzid hekk The Court : So you sound pretty sure in relation to Tillgate. The Witness: There has been a point when Tillgate cane up in the office context. The Court : Though you do not know the specifics, you do not remember The Witness : I was never in a position to know the specifics of Tillgate. Supt. Abdilla: Could it be part of the discussions that were going on at your office following all this outbreak from Panama Leaks? The Witness : It could have been. I mean it could have very much been a name that was present in the office after the Panama Leaks broke out. So that would explain why I heard the name Tillgate. However 763 1 The Court: And you are putting it in the office context. The Witness: I am putting it in the office context. Supt. Abdilla: Then Willerby for example? The Witness : No. I mean Willerby was definitely one of the companies or of the files that were present in the office. I mean that is a hundred percent within reason, a hundred percent certainty. However given that you were tasked with coming up with this The Court: Panama Papers sort of analysis, no? The Witness : Yes. The Court: Could it have been that, I mean you have to explain because of course we were not there with you (' The Witness : Here is the thing just to put you into context what I had to do. Panama Papers the website you go in and you see the web of all the connections. Well I was asked to sit down and basically create a spreadsheet of all the names that featured, the connections and so forth. Now Panama Papers is a sixteen thousand, I mean it contains sixteen thousand (16,000) names. I did not go through all of them. I figured out the way to download in a zip file and then transposed them in an Excel sheet. So ultimately I did not go through every single name to type. I just downloaded transposed into an Excel sheet. Mistoqsija dwar id-declarations of trust imsemmija £1-artiklu ta' Daphne Caruana Galizia, ix-xhud tghid li hija qatt ma rat dak it-tip ta' dokument ukoll ghaliex dan would have been far beyond my authority. The Court: No, fair enough. But I mean if this document was held in the company's safe during your stay I presume it could have been one of those documents that could have been transferred from one room to the other, no? Or at least among those of I do no know how many pages that you photocopied. The Witness: No. I do not remember that particular document at any point. I mean there is no doubt. Or perhaps have you ever seen any document portraying or showing The Court: Mrs Michelle Muscat as being tied to any particular company? 764 ( . \J The Witness : UBO? Shareholder? Anything of the sort? The Court: Exactly, anything of this sort. The Witness : No. Mistoqsija specifikament fuq il-bank account opening form ta' Egrant Inc tghid: The Witness: It is tough to remember. It is genuienly very tough to remember the specific OAF. Well, I mean this was at a time when, beofre anything happened, so the names that, that name would have been similiar to any other The Court: To any other name. The Witness: recall. So it is very difficult to remember. But no, I say no because I do not Mistoqsija fuq 1-isem tal-kumpanija Al Sahra FZCO, ix-xhud qalet li tiftakar seeing some sort of document related to that company. Meta ·konfrontata blismijiet Shamz Al Sahra FZCO, Al Sahra FZCO u Sahra FZCO kien car li xxhud ma kienetx certa tant li talbitni nirrepeti 1-ismijiet u qalet li Al Sahra (.... FZCO kienet familjari u t-tnejn 1-ohra ftit anqas u qalet obviously they are all related. So afterall this time they might all ring a bell. Obviously the degree of certainty that is questionable. Ma kienetx f' qaghda tghid jekk Leyla Aliyeva kienetx UBO ta' Al Sahra FZCO ghax ma kellhiex dik 1-informazzjoni. Anzi zzid hekk The Witness: And if I was let us say that a one point or another I was asked to file something, these names were ordinary names that did not mean anything to me at the time. Keep in mind I was a three month intemer, two month intemer. So they did 765 ' ·-· 'J . ·.) J ,. -~ ;) ;,.; (} not mean anything to me to make a mental note about them. So when you are referring to the names Sahra, Shamz Al Sahra, Al The Court: Sahra, whatever, are you sure about what you said earlier on? Whether it was really Al Sahra? Could it have been The Witness : Are you asking for a hundred percent certainty? The Court: Well, a hundred percent certainty I mean it would be divine, which is not possible. Beyond a reasonable doubt let us say so, which goes like within the realm of seventy five percent. The Witness: I should bring out the calculator. No I cannot say that. I genuinely cannot say no matter how hard I try, you have to keep in mind that these names have been repeated over and over again. It has been saturated so (' Tghid ukoll li gieli semghet b'Farnoush Farsiar, :iZda ma kienetx taf f'liema kuntest u jista' jkun li kien hemm bank account openening form f'isimha. Dwar 1-allegati problemi rigwardanti I-Correspondent Banks Amerikani ixxhud tghid li kull tant zmien kien ikun hemm ftit kommozzjoni minhabba li ma jkunx ghadda xi pagament miljunarju i.Zda ma setghetx tghid bi ( preci.Zjoni ghall-liema transazzjoni. Ma kienetx taf dwar min hi Negarin Sadr u 1-anqas Michelle Buttigieg. Lisem ta' Linet Estiroti kien familjari, i.Zda ma kienet taf xejn dwarha. Taf li 1Bank Pila tus i.Zomm records miktuba tat-transazzjonijiet i.Zda ma tafx jekk kienux isiru statements manwali jew awtomatici. Ma kienetx taf lil Emilia Maria Vacaru. L-anqas ma kienet certa fuq jekk ratx 1-isem ta' Konrad Mizzi 766 l - \,..' fil-kuntest tal-Bank Pilatus. Kienet iltaqghet mal-isem ta' Brian Tonna iZda ma kienetx taf jekk dan kienx jirreferi klijenti lil Bank Pilatus jew il-kuntest. Qalet li kienet iltaqghet malisem tieghu meta kellha taghmel fotokopja mijiet ta' drabi tal-istess dokumenti li fosthom kien hemm il-passaport u dokumenti t'identifikazzjoni ta' Brian Torma, liema dokumenti riedu jidhlu £'files ( differenti. Biss ma kienetx taf jekk kienx UBO, shareholder, introducer it would be anyone's guess. L-istess kienet iltaqghet mal-isem ta' Robert Baker - filkuntest li kellha taghmel hafna fotokopji. Ix-xhieda ta' Kamila Anna Lis - ( Fil-pre.Zent Kamila Anna Lis tandem bhala On boarding Officer ma Bank iehor. Kienet tandem bhala Operations Officer mal-Bank Pilatus bejn Gunju 2014 u 1-ahhar ta' Jannar 2015, Cjoe meta kien ghadu start up phase. Id- dipartimenti kienu ghadhom mhux definiti tajjeb u kien ghad hemm ftit impjegati, li kienu jaghmlu ftit minn kull ma kien ikun hemm bzonn. Ali Sadr kien ic-Chairman u I-Management kien kompost minn erbgha minn nies, li kienu jinkludu lil Philip Mercieca u lil Mustafa Catina. Maghha kien 767 :•• . it :.; ·- •.: - ,_h) hemm Finance Officer u Administration Office Secretary. Il-Finance Officer kienet tagixxi ta' MLRO. Ix-xoghol taghha kien jinvolvi 1-implimentazzjoni tas-sistema bankarja Ii kienet "the core for operations of the bank also opening of the accounts and payments". Hi kellha access ghas-sistemi bankarji kollha Ii kellu I-Bank Pilatus dak iZ-zmien. Pilatus kien jahdem bl-Oracle Flexcube. Dan kien ii-core banking system u t- '( transazzjonijiet u d-dettalji tal-kontijiet kienu jinzammu fih "as per the normal banking operations". Id-dettalji tal-klijenti kienu jinZammu fuq Microsoft files. B'hekk kellek il-core banking system kienet Oracle Flexcube u dettalji tal-klijenti jin.Zammu £'Microsoft word document files. Sa' Dkembru 2014 il-firern talk.lijenti kienu jimamrnu fuq I-account opening forms Ii kienu jigu fiZikament verifikati ma kull transazzjoni, jew pagament. Kienu ghalhekk kemm jin.Zammu fiZikament kif ukoll digitalrnent wara Ii 1-firem fuq I-account opening forms kienu jigu scanned. F'Dkembru 2014 I Jannar 2015 il-firem talklijenti kollha kienu gew imdahla fiI-Flexcube. Flex cube kien beda jigu uzat mill-bidu nett tal-operazzjonijiet. Kien bil-mezz taI-Flexcube Ii 1-istruzzjonijiet ghall-pagarnenti kienu jinghaqdu malinfrastruttura tal-pagarnenti fiI-Flexcube Ii kien jippermettu Ii 1-pagamenti jinhargu jew jigu rcevuti mill-kontijiet tal-Bank. Xogholha kien Ii tadatta I- Flexcube ghall-htijiet operazzjonali tal-Bank. Biex tidhol fiI-Flexcube kien 768 ( ' hernm icon fuq il-computer u kien hemm password li ridt tuza. Kull min kien jahdem hemm kellu user ID u password. Minbarra li kienu jaghmlu I-independent compliance verification permezz tad- Dow Jones. Biss ma kienx hemm sistemi ohra Ii bihom taghmel pagamenti. Tiftakar Ii kien hemm il-programm TAS li kien programm li bih setghu isiru pagamenti tramite swift. Worldwide. Biss hi ma kienetx taf bil-programm Carta ll-core banking system kienet tikkontrolla I-operazzjonijiet bankarji. Dak kollu li kien jghaddi mill-Flexcube kien imbaghad jghaddi mitTAS swift platform Ii kienet tbiddeI id-data f'messagg swift, Ii kien iI-payment message Ii imbaghad kien jghaddi sabiex jigi processat mill-banek. It-TAS platform ma kienetx tistorja account numbers u b'hekk kien mehtieg li jkun hemm sistema bankarja Ii tahZen I-account numbers fejn ikun hemm l-IBAN u I-account number taI-klijent. It-TAS platform ma kienetx tircievi jew tibghat hlasijiet minnha nnifisha. It-trasferiment tal-flus kien jinbeda mill-Fiexcube ( u wara jghaddi ghat-TAS platform. Sakemm raw li dis-sistema bdiet tahdem sew, huma kienu htiegu 1-ghajnuna ta' Facilisation biex id-data kienet tigi inserita manwalment fil-Flexcube u TAS u dan sabiex ikollhom mohl'lhom mistieh li s-sistema qed tahdem tajjeb. Tghid hekk: Inquiring Magistrate: so let me put it bluntly was there a way of evading Flex Cube while performing banking transactions at the same time? I honestly don't think so, I don't think so. Let's not forget that Kamila Anna Lis: every thing that is going through swift goes to another bank no so it has to be both. 769 t ;, j Inquiring Magistrate: it has to be both. Kamila Anna Lis: connected . I can't imagine having a swift plat form without this being Inquiring Magistrate: Flex Cube? or else for example another programme running parallel to Kamila Anna Lis: could be. Inquiring Magistrate: but did you ever encounter such a programme during the days you were working for Pilatus there? no all the time I worked there, I operate Flex Cube, the current Kamila Anna Lis: system, swift plat form and the online banking of Pilatus which is a part of Flex Cube itself. Hi kienet tagixxi wkoll bhala contact officer ghal xi klijenti u kienet responsabbli milli taghmel double checking jew double authorisation tattransazzjonijiet bit-telefon. Dawn it-telefonati kienu jkunu registrati u hi kienet tistaqsi 1-mistoqsijiet ta' sigurta lil klijent qabel ma jsir pagament. Wara Ii kienet tirC:ievi I-payment instruction minghand klijent, hija kienet taghmel double checking ta' dawk 1-istruzzjonijiet permezz ta' telefonata fuq linja telefonika awtorizzata. Meta dahlet hi, 1-atmosfera fil-Bank kienet wahda koncentrata fuq kif kienu sejrin igibu negozju gdid lejn il-Bank. Kienet impenjata biex tara Ii din issistema bankarja kienet qeghda tahdem sew ghaliex kienu qeghdin jantidpaw Ii 1-volum tan-negozju kien ser jikber maz-zmien u kien jidhrilha 770 (_" I •.J ~\ wkoll li din is-sistema bankarja kienet wahda mill-aqwa sistemi bankarji fiddinja. Ali Sadr kien effettivament imexxi dan il-Bank. Kamila Anna Lis tghid Ii hija telqet minn dan il-Bank ghaliex ma kienx "a pleasant working environment for many reasons". Kienu jippretenduha li tahdem aktar minn tminn sieghat kuljum minghajr ma tithallas extra ghal dan. Ali Sadr kien bniedem dedikat li.afna u kien jippretendi Ii kulli.add ikun bli.alu, minkejja Ii huma ma kienux bhalu. Hi kienet tithallas €20,000 u gli.aliha ma kienetx xi paga eccezzjonali, gli.alkemm bi standards Maltin ma kienetx paga ha.Zina. Biss kienet tandem tali.t li.afna pressjoni biex jinfethu 1kontijiet u I-files ma kienux jinZammu sew. Gieli kienet tirdevi telefonati minn Hamidreza Ghanbari Ii dak iZ-zmien ma kienx jali.dem mal-Pilatus Bank iZda kien Direttur mal-Pilatus Capital fir-Renju Unit. Pilatus Capital kienet qisha I-Front Office tal-Bank Pilatus u kienu jagixxu ta' sales people ghal-Bank Pilatus. Dak iZ-zmien kienu qishom barra mill-Bank Pilatus izda ( kienu jgibu li.afna klijenti gli.all-Bank Pilatus. Dak iZ-zmien Ali Sadr u Hamidreza Ghanbari kienu riedu jaghmlu sforz biex il-Bank ma jitlifx klijenti u 1-effigenza gli.alihom kienet mehtiega. Huma riedu juru lil klijenti taghhom Ii kienu kapad jiftli.u kontijiet bankarji anke wara hinijiet normali. Kulhadd jaf kemm huwa difficli illum il-gurnata li jinfetah kont bankarju. Huma riedu juru li kienu effiC:jenti: "It was part of the 771 ·,_ · ' • . c ...i. ..,J - .... • i i· wl selling proposition for the Bank''. Kamila Anna Lis kienet tigi moghtija struzzjonijiet biex tiftah kontijiet anke wara 1-hinijiet normali tal-Bank, minkejja li xorta wahda 1-kont ma kienx ser ikun qed jigi liZat dak il-hin, xorta kienu jezigu li jinfetah - anke jekk huma kienu jkunu 1-uniku Bank li jkun ghadu miftuh. Ma kienx jaghmel differenza jekk jinfetahx dak il-hin jew aktar tard ghax jekk kien isir xi pagament, il-Corresponding Bank xorta ma kienx ser ikun miftuh dak il-hin. Biss il-Bank Pilatus huwa promoted bhala Private Bank intiZ ghal high net worth persons u ghal dawn in-nies jista' (' jkun li jkunu jippretendu li jinghataw dan is-servizz minn Bank privat li joffrilhom servizz dedikat. Kien ikun hemm klijenti li jU.Zaw hinijiet normali, iZda gieli kellhom klijenti li gejjin minn time zones differenti li kienu jikkuntatjaw lil Bank lejn il-hin tal-eghluq. L-ammont ta' transazzjonijiet li kellu I-Bank Pilatus kien zghar fin-numru iZda gholjin fil-volum, gieli kellhom xi transazzjoni wahda jew tnejn matul gurnata shiha - mhux bhal retail banks. Biss il-klijenti kienu jkunu ezigenti galadarba kienu jhalsu ghal Private Bank. Dwar il-process ta' kif kienu jifthu kontijiet, Kamila Anna Lis tghid hekk : Kamila Anna Lis: I can mention at the beginning, it was the account opening process, the account opening process is actually the due diligence and KYC process, this involves quite a number of people, first of all there is a person who sources that client so that would be your relationship manager who has the contact with the client who gets to know that client and ensures that the client fits into that acceptance policy of the bank and then that is passed on to the back office, the operations of the bank 772 ( ' '· ·. who would then on board that client in the system so input all the data in the system, into the banking core system and operate that account from there on. Supr. Ian Joseph Abdilla: so that is work, that type of work would have been done from the relationship management side and due diligence MLRO and then it is up to you, so you open the accounts? ( Kamila Anna Lis: technically speaking yes, but at the beginning because there were quite a limited number of people every one was doing the part of every thing so. Hamidresa who acted as the relationship from the ... office manager at the time there was another lady working with him, a Turkish lady but I believe she only worked for a few months till September, 2014 if I am not mistaken, they were the people responsible for bringing the clients to the bank, they would sign the ... customer form and ensure that we, operations had the documents necessary to process the account opening in the system however if I went through the documents and noticed that I don't have sufficient documents or I am not able to determine corporate structure, shareholding structure or there are particular documents missing I would contact them and ask them for these documents to be provided or if the account opening form had some information or signatures missing I will always do the same so in a way I was also responsible for the compliance process of the on boarding of the clients. Mistoqsija ghaliex kien ikun hemm hafna impjegati li ma jsaddux mal-Bank, Kamila Anna Lis qalet hekk : - ( Kamila Anna Lis: well I am aware that the tum over of that place is quite high. I can tell you about my personal experience which I know or I am aware that probably the rest of the employees of that bank can relate to or I can relate to their experience. The atmosphere there is of very strange secrecy and there is strange, I really don't know how to put it through you, you have to know these people to actually understand, you have to be there. What happened to me was that I didn't agree with certain things - operationally or on a personal level and unfortunately that wasn't well received, I was told not to challenge certain people, not to ask so many questions just basically do what needs to be done. Inquiring Magistrate: did they operate on a need to know basis? the least to know and that concept was mentioned I don't Kamila Anna Lis: know how far and it was implemented, it was a bit difficult for us at the point when you operate a bank in three people, it is very hard not to know what the other person is doing. 773 ., '"') Inquiring Magistrate: what is going on. Kamila Anna Lis: what the other person is doing because you cannot expect me to do certain things without me by default being exposed to some thing else so that concept was lost at that time. Supr. Ian Joseph Abdilla: if you can say did this secrecy issue relate to the bank doing unorthodox operations or because they wanted that due to their high net customers certain secrecy, certain like meetings behind closed doors ... ? Kamila Anna Lis: I wouldn't say that there were meetings behind closed doors because the clients would very rarely come to the bank so the clients would be met outside the bank, outside of Malta I have to say. The secrecy perhaps partially due to the fact that there were people of a certain wealth status so obviously by default these kind of people expect from their bankers to ... Inquiring Magistrate: ( special treatment basically. you don't want to go around and say I have this much in this Kamila Anna Lis: bank or this much in that bank, that goes against the human nature to start with and private ban.king. Kamila Anna Lis tghid li s-sistema operattiva fi hdan dan il-Bank kienet wahda laxka hafna. Hi ma kellhiex esperjenza bankarja precedenti u ma kien hemm ebda persuna senior taghha li setghet tiggwidha f'xogholha. Kienet tara li kien hemm affarijiet li ma kienux jinkwadraw £is-sens li ma kienx hemm internal policies li setghet issegwi. Fi zmienha il-Bank ma kienx jaghmel distinzjoni bejn "high risk or a PEP file" u klijenti ohra mhux PEP. 11files kollha kienu jinZammu in the "cupboard behind me regardless of who the ultimate beneficial owner or any person involved in that file could be, all the files were kept all the same". 774 ( - Minn Dicembru 2014 jew Jannar 2015 imbaghad certi files kienu bdew jigu maqfula f'safe zghir tal-metall bil-codes li kien fl-Ufficju tal-Head of Legal Claude-Ann Sant Fournier. Dan is-safe kien fitted f'cabinet u t-tnejn kienu jkunu msakkrin. Fis-server room kien hemm safe iehor li ma kienx kbir, daqs nofs metru twil. Jidhrilha li kien bil-passcodes u li kienu jridu jkunu tnejn minn nies biex jifthuh. Dan kien fih ukoll dokumenti tal-impjegati, bhal kuntratt taghha. ( Claude-Ann Sant Fournier kellha codes u kien hemm impjegat iehor. Dan dejjem kien £is-server room. Su pr. Ian Joseph Abdilla: while doing your work at operations apart from the regular problems that would crop up, missing detail, missing IBAN, missing some thing, have you ever encountered some strange situations like being asked to perform some transactions that were not properly recorded or had pressure to. ( Kamila Anna Lis: I wouldn't say not properly recorded, not properly documented. Most of the transactions that could not be explained through the information provided in the KYC which is a brief description of the client's activity especially when it was a corporate bank account, not belonging to a private individual but to a boarded corporate, than obviously that vital part to understand the business and therefore it helps with understanding the nature of the transactions. I am sure you would understand that if some one tells you I have a bakery and I was being told that this payment is to be buy I don't know, a barrel of oil, that doesn't tally with your information so naturally you would question that transaction so where the transaction could not be ... explain or verified through the information provided in that KYC form, most of the time that payment would be explained to us thus as a loan payment. Mistoqsija dwar jekk il-Bank kien jipprocessa self, Kamila Anna Lis tghid Ii fi zmienha I-Bank kien ipprocessa xi self wiehed jew tnejn moghtija lil klijenti tieghu. 775 ,., l J ,,,,. ..- ~ ~ .. -..J Inquiring Magistrate: are you aware of any particular procedure where by clients could through Pilatus grant loans to each other? no I would find it very strange, the bank has nothing to do Kamila Anna Lis: with the clients wants to do with their money. Supr. Ian Joseph Abdilla: between clients? or the bank being asked to prepare loan agreements Kamila Anna Lis: absolutely not. Why would that be, no, no. No that is not normal banking operations, no, no. Inquiring Magistrate: fine enough but I mean the question lies to whether this was practise in Pilatus Bank till January, 2015? Kamila Anna Lis: not that I know off. Inquiring Magistrate: no. Kull darba li kien ikun hemm transazzjoni, din kienet tinvolvi xi kont bankarju ta' klijent. 11-pagament kien ikun generat mill-kont tal-klijent u jintbaghat lill-persuna li tkun trid tircievi 1-hlas. Ebda pagament ta' jew ghal klijenti ma kien isir minn xi general account ghax dak "no that is not allowed, no, no. No that cannot happen. No." Supr. Ian Joseph Abdilla: it is not a question whether it is allowed or whether it cannot happen, like for example if I am to take a loan, we were told that a loan normally perhaps you can confirm or other wise, if I take a loan, it is not like a normal loan you take from the bank so if I get a thousand euro loan, it would not be deposited into my loan account and then from that loan account a noteworthy payment is issued to the person from whom I am buying a car or a property but normally there existed no such thing as a loan account, it would pass directly from the bank money to the seller, if I am going to buy a house for five million for example, the way loans were structured is I pay interest every quarter and then after five years I would have to pay the loan so actually there was no loan account as a normal bank would have and I would see that every payment part would go to interest and part would go to principal but rather I would deposit money towards interest every quarter but the 776 (' actual principal if I get a loan of five million to pay for a house, that loan would go directly from the bank books to the seller, not through my account? I have not seen such thing and I don't believe that such thing Kamila Anna Lis: is even possible, it would be very hard for any bank to reconcile their own books I mean to do any thing like that. Kamila Anna Lis qatt ma pprocessat self b' dan il-mod jew self iehor fejn 1ammont misluf kollu jithallas £1-ahli.ar taz-zmien koncess. Tiftakar li kien sar ( self fejn il-credit committee approvah u kredita 1-kont tal-klijent u I-flus gew moghtija lil klijent, li kien hieles jiddisponi mill-flus kif ried. Dwar collaterals ma kienetx esperjenzjat xi kaz sakemm damet hemm. Klijent gdid jigi moghti customer relationship number li jkun uniku iZda kull kont li jkollu jgorr numru differenti, iZda li jkun igorr il-customer relationship number flimkien ma numri ohra li jiddependu kemm il-kont ikollu. Ilcustomer ( relationship number kien 11g1 generat mill-Flexcube stess. Generalrnent in-numri tal-klijenti kienu jkunu konsekuttivi iZda jekk kien ikun hernm zball, bhal input ta' data hazin, dak in-numru konsekuttiv kien jintilef, iZda n-numru li jinghata kien ikun konsekuttiv. if I tell you that some body informed us here that they Supr. Ian Joseph Abdilla: were not consecutive but rather they were consecutive by batch in the sense if for example, today we have account one, account two, account three, tomorrow my first account could not be four but could be seven, eight and the system itself would jump numbers as a security so that the last customer of today would not be able to try and guess the first account number, the first customer of tomorrow? 777 .. '- : <..' • • u ' Kamila Anna Lis: and I would find it very strange. I can't possibly explain that as far as I remember the numbers were consecutive and like I said if there was no client and let' say we go one, two, three, four and client number five I make a mistake and I don't proceed, the number is still being generated, the number is still used by the system, there would be no account to this number but that number would still exist so next client yes would be number six because of the fact that number five was a mistake and that account wasn't processed but other than that I don't really see why these numbers would not be consecutive. Inquiring Magistrate: and what happens with clients who decide to leave, to close their account, would they still be included on the customer or client list or would their particulars be taken off, the client list? Kamila Anna Lis: no there was still a data base of every single input in the system so it depends on the report that you would like to generate, if you were to generate the entire data base you would still see those names, if you were only to generate the active accounts obviously those numbers or these account holders would notbe there. Inquiring Magistrate: and you do this through Oracle? Kamila Anna Lis: yes. Inquiring Magistrate: through Flex Cube? Kamila Anna Lis: yes. Supr. Ian Joseph Abdilla: Kamila Anna Lis: '( you were authorised to generate this list? yes. l ) Mistoqsija jekk tiftakarx b' Al Sahra FZCO, Kamila Anna Lis tghid li ma tiftakarx isem dil-kumpanija. Ma tiftakarx bl-ismijiet ta' Egrant Inc, Tillgate Inc jew Hearnville Inc. Izda ftakret bl-isem ta' Willerby Trading Inc. u li kienet BVI u wahda minn dawk 1-alihar kontijiet li fethet hi u li kienet tappartjeni lil Brian Tonna. Tghld li hi ma kienetx taf lil Brian Torma, iZda taf li skont iddokumentazzjoni li kellhom kien beneficial owner ta' hafna kumpaniji li kellhom kont ma Pilatus Bank. 778 ! ·-~ - Kamila Anna Lis: I didn't quite understand or had knowledge of him being involved in corporate services through his own company, I know there was a company Nexia BT but I didn't quite understand what the relationship was between Pilatus, between Nexia and between the companies that Mr. Tanna was the beneficial owner off. Inquiring Magistrate: why are you saying this as you cannot understand the relationship between Brian Tanna and Pilatus as if it was not a bank customer relationship? Kamila Anna Lis: why I don't understand, let me rephrase, why I find it strange now and why I didn't understand back then. After I left Pilatus I gained two years of experience in a very similar environment and I understand what corporate services, financial services, nominee services, tax advisory services, what ever services are which are provided through companies like Nexia BT so it doesn't really make sense in my opinion that the director of that company himself is the actual owner of those companies unless he does it on his own or for his own personal estate planning reasons, I don't think it is, I work with very many service providers and I find it very weird, I don't find it weird that the beneficial ownership would be entrusted into a financiary or a nominee but there would be also. Supr. Ian Joseph Abdilla: but not the ultimate beneficial owner? not the ultimate correct, there would also be an explanation Kamila Anna Lis: who the ultimate beneficial owner is and there would be always a declaration of that ownership, trust nominee agreement, there are different ways of having that evidence. ( Taf li Brian Torma u Karl Cini kienu gieli jzuru I-Bank Pilatus, pero ma kienux jaghmlu dan ta' spiss. Gieli kien hemm drabi fejn marru aktar minn darba fil-gimgha, izda dan kien ikun rari. Ma tafx kif Ali Sadr u Brian Torma kienu jirrelataw ma xulxin ghax ma kienetx tkun prezenti ghall-laqghat bejniethom. Hi qatt ma semghet argumeti bejn Ali Sadr u Brian Torma, iZda ma kienetx taf. Meta Brian Torma kien izur il-Bank Pilatus, 1-imgieba tieghu kienet tkun wahda ta' normal business visit u ma kienet tara xejn stramb flimgieba tieghu. Biss ilium li tandem ma Bank iehor u akkwistat aktar 779 t l,j .: -1 v! . _, .j esperjenza fil-qasam tas-servizzi finanzjarji tghld li taraha stramba kif Brian Torma kien UBO ta' dawk il-kumpaniji. Dak i.Z-zmien ma kienetx taghti kaz ghax ma kienetx tifhem. Biss ma kienetx tiftakar transazzjonijiet li saru f'dawn il-kumpaniji. Biss meta kien ikun hemm Brian Torma bhala firmatarju f'kont kienet iCcempel lilu jew lil Karl Cini, ghax hi kienet tikkuntatja lill-firmatarju tal-kont. Normalment kienu jidhru jew Brian Torma jew Karl Cini bhala diretturi, jew firmatarji jew UBO. (' Taf li Negarin Sadr Hasheminejad hija oht Ali Sadr u meta kienet tahdem ilBank Pilatus, din ma kellhiex kontijiet il-Bank Pilatus u qatt ma zaret Malta. Milli kienet taf ma kellhiex self mill-Bank Pilatus. Kamila Anna Lis kienet taf lil Negarin Sadr Hasheminejad minn qabel ma dahlet tahdem il-Bank Pilatus. Kamila Anna Lis tghld li kienet taf lil Ali Sadr minn qabel ma dahlet tahdem il-Bank Pilatus u kienet iltaqghet ma Negarin Sadr Hasheminejad ukoll. Taf li N egarin Sadr Hasheminejad hija fashion designer u kienet iltaqghet maghha bejn 1-2012 u 2013, ferm qabel ma dahlet tahdem mal-Bank Pilatus. Minn meta kienet dahlet tahdem mal-Pilatus Bank, Kamila Anna Lis ma kellhiex kuntatt ma' Negarin Sadr Hasheminejad. Ma tafx jekk Negarin Sadr Hasheminejad ghandhiex xi negozju iehor 1-USA. Kamila Anna Lis ma kienetx taf min hi Michelle Muscat jew Michelle Tanti. L-anqas ma taf min huma Joseph Muscat, Komad Mizzi, Sai Mizzi, Keith 780 ,_ ·. Schembri, Josette Schembri Vella, Leyla Aliyeva jew Ilham Aliyev, Michelle Buttigieg, Buttardi, Sahra FZCO jew Shams Al Sahra, Dubro Limited jew Aliator, jew Michael Satariano. Biss kienet taf li kien hemm diversi kontijiet bankarji fil-Bank Pilatus li 1-UBO taghhom kien Nijad Heidarov u dawn kienu corporate accounts. L-isem Akce Holdings kien familjari maghha pero ma ftakritx dwaru. Il-klijenti Azeri li kienet tiftakar kienu 1-Heidarov, u ma kienetx tiftakar lil Aliyev bhala klijenti tal-Bank Pila tus. Kamila Anna Lis: They were Maltese companies Kimberly Properties, Arcai Holding, there were several under the same Kimberly Beta Properties, Kimberly Holdings, Arcai Holdings, Arcai Beta but there were several. Tiftakar li John Dalli kellu kont personali mal-Pilatus Bank ghax kienet hi li kienet personalment responsabbli minn dak il-kont; izda tiftakar li sakemm damet hemm il-kont kien "pretty much dormant. So no there were no transaction during my time." Mistoqsija dwar jekk qatt ghamlitx transazzjonijiet fir-rigward ta' Egrant Inc tirrispondi "not that I remember". Kwantu ghal U Group, Kamila Anna Lis tghid li: Kamila Anna Lis: Yu group was a particular customer, it was a relationship of about twelve different companies within what we called Yu group is in fact a group of different companies, they are all Maltese companies if I am not mistaken ... or you 781 should many different companies, that relationship ended some what sour with the bank, it was one of the largest, one of the first clients, in fact I was entrusted with being the contact officer for Yu group of companies. Supr. Ian Joseph Abdilla: who is the ultimate beneficial owner? Kamila Anna Lis: that I can't really remember the name but it was a Russian national but I can't remember any names I am afraid. Supr. Ian Joseph Abdilla: sour? ok. And what happened to this relationship that ended Kamila Anna Lis: all the accounts were opened I believe some time in May early June of 2014 because when I actually joined the bank, the accounts were already there, there were still certain documents which needed to be provided either in original or certified copies but ... pretty much all documentation was there, then the accounts were not used for a few months and Hamidresa wanted these accounts to start and produce some volumes so we started to ask the clients to deposit the money that was promised to be deposited and make the use of the accounts which they did, they deposited I can't remember several thousand of thousands of thousands of euros, there were quite a number of transactions but at a particular stage there was also a need for petty cash from Yu group which the bank not being a retail bank was a bit hard to provide cash services for but none the less we managed and on couple of occasions, then it was decided that .. . and there would ... be cash withdrawals, at the end I think the people behind Yu group, the clients decided that this is not the bank that provides I to caters to their business needs and decided to close the accounts. Supr. Ian Joseph Abdilla: control? Less control? Kamila Anna Lis: what were they after? More anonymity? More () in relation to? you said the clients decided that this was not the bank Supr. Ian Joseph Abdilla: they wanted to work with but because they wanted a more serious bank? Kamila Anna Lis: I think so. I think that is the right way to put it. A bank that could actually provide banking services that would cater for the business needs and the business needs were efficient transactions. but efficient transactions when you said that you Supr. Ian Joseph Abdilla: would even process payments? Inquiring Magistrate: late at night? Supr. Ian Joseph Abdilla: even late at night, how more efficient? 782 I ..1 Inquiring Magistrate: .. '- how ... more efficiency can one ask to a bank, I mean? Supr. Ian Joseph Abdilla: perhaps you would say listen at that time we did not offer credit card services so they wanted the services of a credit card as well and at that time you did not offer that could be but? Kamila Anna Lis: but efficiency in payments is also ... between sepa payments and swift payments. Sepa payments and swift payments - sepa payments are the Euro payments in Euro zone which normally are very efficient. At that time between June, 2014 and J~uary, 2015, the bank was not performing sepa payments, all the payments were swift payments so obviously that delayed the transaction because it is some what like ... Su pr. Ian Joseph Abdilla: going to the states and? Kamila Anna Lis: correct. So sepa payments for Yu group would be much more efficient and a lot cheaper as well so when I mean the payment efficiency I don't only mean the time for the payments but also the fee structure of the payment. These were ~not competitive fees. Supr. Ian Joseph Abdilla: so on this matter, this client left not because it wanted for example less security or less questions to be asked or? Kamila Anna Lis: there. no I don't think so, I don't think any transparency issues were Taf min hi Farnoush Farsiar ghax kienet signatory fuq numru ta' kumpaniji c li kellhorn kontijiet fil-Bank Pilatus. Taf li kellha wkoll Passaport tar-Renju Unit u b'hekk assumiet li kienet bazata fir-Renju Unit. Taf li Ali Sadr u Farnoush Farsiar kienu jafu lil xulxin ''from may be previous business encounters" pero mhix certa. Hi kienet ukoll taf lil Ali Sadr minn qabel ma dahlet tahdem mal-Pilatus. Kien Ali Sadr li ghamlilha I-interview ghax-xoghol taghha. 783 ' ~ ,, - :a Supr. Ian Joseph Abdilla: this bank? do you know from where he got his wealth to set up Kamila Anna Lis: as far as I know he had a wealth management company before in Switzerland, a trade finance company what ever that could ... there were quite a few companies in dilferent jurisdictions that he had, he had a construction business in Turkey and as far as I know his father is also a successful business man with construction and financial services in Iran. Supr. Ian Joseph Abdilla: do you know what connection he might have had with the company by the name of Pilatus Capital in the UK? Kamila Anna Lis: as I mentioned in relation to Hamidresa Gambari !believe that the initial plan for the whole Pilatus banking proposition would be that Pilatus Capital and the UK entity would be the front office of the bank situated in London and the bank would operate from Malta so ... Pilatus Bank was an arm or Pilatus Capital or from front office of Pilatus Bank was my understanding of it. Ix-xhieda ta' Sharonjit Kaur Agimal Sharonjit Kaur Agimal dahlet tahdem mal-Bank Pilatus f'Ottubru 2016 u telqet f'Marzu 2017. Hi kienet impjegata bhala Front Officer relationship manager. Izda if Frar 2017 giet trasferita ghall-Compliance Department. FilFront Office ftit li xejn kellha xoghol x' taghmel ghax ma kellhiex klijenti taghha u ma kienux ihalluha taghmel kuntatt dirett mal-klijenti. Kienet pero involuta fl-ipprocessar ta' kontijiet godda u affarijiet t' amministrazzjoni. Kienet taghmel call-backs fil-ka.2: ta' transazzjonijiet. Wara I-call-back it- transazzjoni kienet tghaddi ghand il-Compliance Department li kienu jaraw jekk it-transazzjoni setghetx tghaddi wara li janalizzaw id-dokumenti 784 ( '...I ! _• • •,; relatati mat-transazzjoni partikolari minbarra Ii jaghmlu Dow Jones searches jew open web searches dwar il-persuni kollha involuti fit-transazzjoni- kemm remitter kif ukoll beneficiary. Fil-Front Office hi kienet tirraport Iii Hamidreza Ghanbari filwaqt Ii £ii-Compliance Department kienet tirraporta Iii Claude-Ann Sant Fournier. Hi kellha access ghall-lista tal-klijenti tal-Bank Pilatus. Biss ma kienetx tiftakar jekk fost dawn il-klijenti kienx hemm PEP Mal tin. L-isem ta' Keith Schembri kien familjari ghaliha biss ma kienetx certa jekk dan kienx ( mill-ahbarijiet jew inkella mill-informazzjoni Ii kienet rat fil-Bank. Biss jidhrilha Ii dan kellu kont fil-Bank Pilatus. L-isem ta' Negarin Sadr kien familjari maghha u jista' jkun Ii kellha kont bankarju, i.Zda ma kienetx taf x'setgha kien. Hi ma kienetx involuta fl-ghoti ta' self mill-Bank Pilatus. Mistoqsija dwar jekk kienetx tiftakar 1-ismijiet tal-kumpaniji Al Sahra FZCO, Shams Al Sahra FZCO, Sahra FZCO, Tillgate Inc, Hearnville Inc, Egrant Inc, Michelle Muscat, Joseph Muscat, Sai Mizzi Liang, Konrad Mizzi, Josette ( Schembri Vella, Leyla Aliyeva, 1-ahwa Heydarov tghid Ii ma tiftakarx Ii qatt rat isimhom f'xi kont bankarju jew fuq il-lista tal-klijenti tal-Bank Pilatus. Sharonjit Kaur Agimal tghid Ii fil-Bank Pilatus 1-informazzjoni li kienet tghaddi lill-impjegati kienet on a need to know basis. The Witness : As far as I could tell from the time I spent there, information was on a need to know basis, where anybody was, what was going on, what was ... anything 785 was on a need to know basis. I was not there very long. I did not, when you apply for a role you are kind of given one sort of jobs back and you end up with something else and it does not quite fit. That is why I ended up leaving while I got moved out ofFront Office into Compliance. **** five months or four months I was in Front Office, I did not have any clients, I did not meet any clients. There was no help to kind of be a private banker, so to speak, or to learn what a private banker is, which is why I am saying everything is on a need to know basis, because I effectively did not have anything to so with any of the clients. I basically was not told anything. It was just if I got past something like "Ohh, I need someone to make a back-up call with me. You do that." And that was about it. The Court: know? But is this policy applied in relation to all employees as far as you The Witness: Yes, I would say so. I would say that if The Court: You noticed this approach in relation to your colleagues as well? The Witness : Yes. The Court : You did. (~ The Witness : I would say yes. I'd see that if a particular, say for example if it was just somebody else that we are dealing with something or they wanted someone particular to do something it would, the information would just be between like Senior Management and that person.***, nothing would filter backwards. Nothing would trickle down the other end to say "Ohh can you help, or anything". It would just be that person that deal with everything The Court: And it stops there. The Witness: Sorry? The Court: And it stops there. The Witness: Yes, yes. There is no onward discussion or anything like that. It would not be that somebody is given a task to do for something particular and then they would have come to me and said "Ohh, this is what I am doing", anything like that. Have you ever noticed any different approach being taken by Senior The Court: Management with respect to other colleagues of yours? I mean, let me suggest something to you. I mean we have heard witnesses here who worked for the bank for an odd two or three months or so. But they came up with a total different version to what you are saying, as if they were given access to a lot of information that they did not really need to know. Can you see that happening? 786 The Witness: and No, sorry I cannot. Like I said I was there for just short of six months The Court: know? One of them for example did not even last for three months, you The Witness : No, quite honestly information was on a need to know basis. If I did not need to know it I was not told it. The Court : ( ( You were not told anything. The Witness : Yes, I was not told anything. I had access to client files when I was in Front Office. The client files were in cabinets next to me and if I had no reason to go through them there was no reason for me to actually be anywhere in them. We had client files backed up into ourSharepoint, and again if I had no reason to go into them, there was no reason for me to look. If I was asked to do something like for example a transaction like the verification and it would literally be a call-back, and that would just be me introducing myself and then passing the call-on on to somebody else who would then verify all the details of the transaction. I would not even have to do that kind of thing. Even then I needed, if like I said if it was something, if there was a reason for me to go into it because we had a project or something like that to do, it was the only time we went in. There was, I think one of the articles that was read said something about having keys, someone had been given keys to the safe. I have seen the safe once and that was because I think we were locating a particular file we had that had been misplaced nad we were literally checking everywhere. Someone from Conpliance, I was not allowed the keys. It was not like "Ohh can I have the keys to the safe so that I can go check" Nothing like that. It was a very, "we need to can you please double check." And I went with a person from Compliance. I literally stood like behind them as they looked in the safe. It was not even like I could actually look physically into to the safe to look at files or anything. Those kind of files are not accessible. We do not have easy access to keys The Court: Not even during your period with Compliance? The Witness : Not even during my period with Compliance, no. So if I give you a scenario where you would have the safe open, with The Court : files accessible to employees who could be corning and going in the room where the safe is housed, do you see that... without any supervision mind you The Witness: Would it be possible? Honestly The Court: Do you see that as a probable scenario? The Witness: No. Not at all. Because for a start the safe is not kept with anybody. 787 And it is locked at all times. So if a senior member of staff out Compliance or Legal go into it they have the key, they open it and they close it behind them. They would not just leave it open. I personally could not imagine that as a scenario at all. I said I worked in Compliance as well and there is no, I had a supervisor that was technically a supervisor that was above me. So if something did need to come out of the safe it would not be anyway, it would be her. And no I could not, honestly I could not see that as the safe being opened unsupervised, and somebody being able to wander in and out,*** really not going in and out as they pleased. I genuinely cannot see that as a scenario. Hi gieli uzat il-Flexcube biex taghmel double checking ghal xi registered address. (' Qatt m' effettwat pagamenti. Ma tafx li klijenti jaghtu self lil xulxin. IZda waqt li kienet tahdem fil-Compliance Department tal-Bank Pilatus hi qatt ma rat lil xi impjegat jikteb kuntratti ta' self bejn klijenti. Li rat kienu kuntratti ta' self normali. Kienet taf min hi Farnoush Farsiar bhala li kellha kont bankarju u li kellha kontijiet ta' kumpaniji u kienet direttur u firmatarja. Kienet semghet b'Robert Baker pero ma setghetx tikkollokah imkien. Ix-xhieda ta' Michaela Krajcikova Michaela Krajcikova bdiet tahdem mal-Bank Pilatus f'Gunju 2015 bhala Office Manager u spiCcat f'Novembru 2015. Qabel giet ingaggata kellha 788 ( tghaddi minn tliet interviews Ii kienu quite long and very strict u qalulha li kellha taghmel xoghol ta' Office Manager ghalkemm imbaghad spiccat taghmel hafna xoghol li ma hassethiex li kellha taghmilhom, bhal per ezempju li kienet involuta fil-Compliance Department u taghmel KYC u taghmel tiftix fuq persuni privati. Kienet almost like a private assistant of the owner of the bank. Fosthom kienet tkun mitluba biex tmur fl-appartament tieghu u tal-manager 1-iehor biex torganizzalhom trasferimenti eccetra. ( The Witness : My role within the bank was supposed to be that for example I order office needs, I will organize the bank, I make sure that the bank is always clean, I have found a cleaner for example, I would be ordering business cards, replying emails but not to clients like in Front Office but to other things like when I was ordering I was supposed to check for prices for a flag for example, all these things as you imagine, just for the needs of the office as such not for the clients or anything else, nothing to so with the business. I am not a banker and I have never been. What, as I said, I ended up doing more things than I was comfortable. I was looking at documents that I was not supposed to see and seeing myself as somebody who does not understand in banking seeing these documents I could have really misplaced and do something very wrong and I would be responsible in that case for it, but I was not supposed to be. And that is what when it came to the point that I really did not like working there. I did not feel comfortable. I was seeing and hearing things that I did not want to know because I would not know how to handle this kind of information. The Court: Can you be more specific? The Witness : More specific, as I said I was doing the KYCs so I was asked to do searches on private persons on private names which is part of the research I would have to print first three of four pages of the Google search. If I see something suspicious or something not normal I would have to highlight it and show it to the Compliance. For me suspicious does not always have to be the same like for a legal person. I would not know what is suspicious and in my personal life I never did something like that, but I was explained shortly how to do so and I did so. That is why I recall some of the names mentioned in this case and for me it was not a nice thing to do, you know, when you are not confident about what you are doing because you do not have maybe the knowledge, it does not feel right. I did not feel very uncomfortable from the beginning. I was new to the place and I was trying to say Ok, I will get used 789 .. 'I t...·-·v . :.;;..· to it, this is a new place. I used to work before only in management regarding to catering, so I said Ok, I have to learn and I have to see how it goes and then if I still do not like it I will stop. But after a few months even the culture in the place was very not ok. It was very uncomfortable. The behaviour sometimes of the management and of the people around me were very tense, stressed. People used to shout, people used to cry. I used to cry. It was not a place where you want to be especially for a young person like me. I was still trying to find a job, maybe I find myself doing something different and I really did not find it. So it was uncomfortable. Personally I was metally destroyed a little bit there. So after that I have took a break. I did not work for two months. I went travelling with my partner abroad. I was not feeling good. Mistoqsija specifikament jekk qattx rat isem il-kumpanija Al Sahra FZCO jew r \ Sahra FZCO fil-Bank Pilatus, dix-xhud tghid li tiftakar li kien hemm FZCO iZda ma tiftakarx jekk huwa Sahra jew Al Sahra. Kien hemm madwar mitt klijent dak iZ-.Zmien u hi kienet torganizza d-dokumenti li kienu jinsabu f'big drawers by alphabet u kienet tikteb isimhom fuq bicca karta zghira u tqeghdhom f' dawn il-big drawers. Sakemm kienet tandem hemmhekk hi, zgur li ma ratx dokumenti bl-isem tal-kumpanija Egrant Inc. L-anqas rat bl-isem ta' Tillgate Inc. jew Hearnville Inc. Mistoqsija jekk ratx 1-isem Negarin, Krajcikova wiegbet fin-negattiv. Mistoqsija specifikament sabiex tghid jekk qattx rat xi dokument bhal KYC, bank account opening form, jew declaration ta' kull tip, jew ismijiet fuq il-lista tal-klijenti ta' Michelle Muscat jew Joseph Muscat, ix-xhud wiegbet finnegattiv. L-anqas fir-rigward ta' Michelle Buttigieg jew Buttardi. 790 {\ I Biss kienet tiftakar li kien hemm 1-isem ta' Keith Schembri Ii kellu kont personali wiehed. Mistoqsija d war martu Josette Schembri, qalet li ma kienetx certa. Ma kienetx certa 1-anqas fuq isem Konrad Mizzi ghax ma kienetx kapaci tghid kienetx rat jew semghet ismu only from the surrounding of the bank or if I would hear this name outside of work as well. So, yes it is familiar to me but I am not sure from where. c Kienet certa li kienet iltaqghet ma isem Leyla Aliyeva ghaliex kienet ghamlet personal search fuqha u stqarret Ii din kienet a brunette pretty woman. U dan pe~ess li meta kienet tagl'unel search hi kienet tara kemm text kif ukoll images tal-persuni li tkun qed tfittex dwarhom. Aliyeva u Ilham Aliyev. Ma kienetx certa dwar Arzu Mistoqsija dwar 1-ahwa Heydarov, ix-xhud tghid Ii dawn kienu darba minnhom zaru wkoll il-Bank Pilatus. Tiftakar dan ghax hi kienet laqghethom fil-bieb u dakinher kienu qalulhom biex ikollhom extra ( smart dress code, doors closed, you know, I guess how it goes, and then that they when they had to arrive I was practicing their names before I walked into the lift to meet them like hundred fifty times just not to confuse them. Tiftakar li dawn ma kienux Maltin u derhu Ii kienu jew Gharab jew Libjani. Wiehed minnhom kellu daqna twila u turban. And apparantely they were very important to the bank. Kienet pero tiftakar ukoll li rat dokument f'isem John Dalli izda ma kienetx 791 certa fuq liema dokument. Mistoqsija dwar Brian Tanna, dix-xhud tghid hekk: The Court: Another person is a certain Brian Tanna The Witness : I do remember this name very well. Brian Tanna was part of our Nexia BT account. Nexia BT was a very common account in the bank at the moment I was working there and the transctions were quite constant. The Court: Constant. In relation to who but? The Witness : Not always I would know because this part was department of the Financial transactions, but since we were a very small place I used to be most of the time in both offices. I never remained sitting on my desk only. Many times I had to, we had this procedure of confirming call when a transaction is being done, so we would have to call both parties and confirm the amount and the transaction. Many times if there was nobody around I would be the person introducing myself and confirming it is the person, and another person from the Financial Department will confirm the rest of the transaction. So many times I do remember things from there, · for the calls were being recorded supposedly. ( \ The Court: From Nexia BT. And do you remember who did you speak to from Nexia BT? W_ould it be Brian Tanna? Would it be Karl Cini? Would it be any other The Witness: I remember the name of Karl Cini for sure. The Court : You remember him as one of the persons calling you? Or else The Witness: I am sure that they were on the documents but I do not remember if one of those days would be Karl Cini on the phone or Mr Tanna. I do recall both of the names definitely, but I would not know. The Court: Do you know Mr Brian Tanna in person? The Witness : In person no I would not say hundred percent. I do know how he looks like but now with these things going on I have seen his face. I am not sure if I would know his face from the bank. I do not think I have ever met him personally. I might have seen his passport copy. The Court: So you do not remember seeing Mr Tanna visiting the bank? The Witness: No, myself personally no. The Court: And Mr Cini Karl? The Witness: No. 792 (_ ! The Court: Not even Mr Karl Cini. The Witness : I do not remember appearance of Karl Cini. Maybe if I would have seen the picture I would know but at the moment I do not even know his appearance. And when you said that Nexia BT used to be involved with Pilatus The Court: Bank, do you have any specific client in mind? Or does Nexia BT sort of, can you link Nexia BT with any particular client? The Witness : What I can de.finitely connect I know that Nexia BT was very important to the owner of the bank. Well if it was just because it was a good client or it was something personal I would not manage to address this. But I am sure it was vexy important and Nexia BT was doing transactions with the private account of Schembri for once I remember this. I would not know the amount but most of the time Nexia BT was doing transactions they were not so small. I never worked in a bank before as I said but I do not think it is vexy common to do transactions of for example, for instance four hundred thousand (400,000). For me it was very new. Sometimes millions, even other clients we had. So for me it was very new. So they were always big numbers. The Court: And when you consider Nexia BT's contacts with Mr Sadr and with Pilatus Bank, do you know if Nexia BT provided business to Pilatus Bank? The Witness : I do not know what kind of business The Court: For example by referring clients to Pilatus? The Witness: For sure. I am sure. Vexy often and constantly, you know I was the person answering the phone and I was the person, the closest to the door. Many times we had somebody, some kid of representative calling from Nexia BT to be connected either to the owner or to the manager of the bank. Many times. Sometimes I would not know to whom I am speaking because they would say "we are calling from Nexia BT" and I would directly know it is for Mr Sadr or they ask me who they want to speak. We had a lot of phone calls from this company. I am sure it could not be only one client but I would not know any names from them. But I know I speak many times to some kind of representative from Nexia BT. They always wanted to speak to one of either the Manager Hamidreza Gambari or Mr Sadr. Mistoqsija dwar jekk kienetx involuta fl-operazzjonijiet tal-Bank, din ix-xhud qalet hekk : - 793 I / -~ t, t. '1.-.~J ~!.:, - . :i d '..: ". The Court: right? Ok. However you were not involved in the bank's operations, am I The Witness : As I said I was never supposed to be involved. I was only taking part in some, like filling the holes if I can say like that. So as there was no person to confirm the phone call it would be me to confirm it either because I am in the room at the moment or there is nobody else so they call me to do so. Or doing KYCs and papers like this I would be called to do them because there is either a panic in the bank or the lawyer was just too busy. She used to give me the key of the file cabinet and tell me to bring her something or stay in the room and organize certain documents. Once before we had MFSA visit, they have spent over a week in the bank, it was horrible moments. Everybody was panicking, everybody was nervous. A lot of tension would be around in the bank. And that was really bad for me because I had to host them. I had to make sure that everybody is in his office with doors closed which normally we used to have the doors open. Kitchen closed. Everything closed. I had to serve them food. I had to wake up early before my working time and go and shop for some food and refreshments for them and organinze these things, make sure that they always have fresh coffee and water. It was a little bit uncomfortable. And then everybody was so tense that one time I left out for my lunch break to a place close by and when I came back Mr Sadr shouted at me a lot that I allow myself to leave for a lunch break when MFSA is there. He would jsut demolish me for leaving for lunch. The Court: And when was this? The Witness : This was, if I am not mistaken, I think it was October in two thousand and fifteen (2015). At that moment another person for Compliance have started new and I remember this particular day when we went for lunch she was still new, and she came with us, and I cried at that lunch because I received a phone call from Mr Sadr. The Court: And this was when MFSA were doing their inspection. The Witness: Yes. The Court : FIAU? Do you recall any other inspection being carried out for example by The Witness: No, when I was working in the bank this was the only visit we had. And I remember it as I said because it was very bad time. The Court : the panic. But I did not really quite understand what was the reason behind all The Witness : I really do not know what was the reason. I can just understand that when some authorities come and check in your working place, either it is a bank or 794 (_; some other place of work, you want everything to be organized and in order which I am sure it was not, the Doctor of Law employed in the bank, I am not sure if I can mention the name, was very disorganised with her paperwork which came so strange to me. I imagine lawyers as organised people, they are handling important documents and they should be organised. They were not at all. So every time something like this was supposed to happen she was really angry, nervous, uncomfortable. That is why it happened that she used to give tasks to people which were not supposed to be doing these tasks. Everybody had handful of work and she would need to rush up some things and so she needed help from me. The Court: (__, ( ./ But apart from you, did she receive help from other employees? The Witness: Yes, at that moment a new person had started working in Compliance, a young lady, for me she looked young, and she was trained very briefly and she used to help her and she used to get tasks from her. But she was very fresh, so I would not know what exactly she gave her, but she used to prepare some maybe loans or things like that, preparing documents for her. And then it obviously would go on to the Doctor of Law and she would kind of revise these documents. But definitely she gave her a part of her job. The Court: assistant? Do you remember her name? The name not of the lawyer but of the The Witness : Yes I do. She was kind of my personal friend, Deniza. The Court : Deniza Sebova. The Witness: Yes. She was not my friend before. I got to know her in the bank. But we are all from similar countries. I th ink she is from Macedonia if I am not mistaken. The language of ours is not the same but you can definitely recognize that that is a person from your surroundings. So we used to talk and as I said we went for lunch maybe two or three times during work. The Court: Are you still in contact with Deniza? The Witness : Yes I am. We do not meet often, maybe I met with her twice. Once we particularly met when she was fired as well. These were most of the things that connected us because we used to talk about the bad times we had. The Court: Not about the good times though. The Witness : Definitely not. Fil-bidu ta' meta dahlet tandem kienu introducewha ghall-core banking 795 system iZda qatt ma uzatu wahedha. Hi tispjega 1-mod kif kienet tara li jsiru 1-pagamenti pero me kienetx tkun involuta direttament. Pero ghalkemm tghid li kienet taf li certi pagamenti kienu jghaddu mis-Central Bank ghaliex gieli kienu jirCievu e-mails meta kien jidhol xi suspett, Hamidresa Ghanbari would get really upset u kien jghid lill-impjegati biex ma jindahlux fejn ma jesahhomx u he would call them and he said that it is completely OK, you do not need to worry and pass it on. Mistoqsija jekk kienetx taf jekk il-Bank Pilatus kellux xi mezzi biex jaqbez il-core banking system u jeffettwa pagamenti b'xi ( mezzi ohra, ix-xhud qalet li dwar dan ma kienetx taf, ghalkemm it was always wierd that certain payments have passed. Anke meta gieli rcevew e-mails b'xi suspetti ma kienetx taf kif il-pagamenti kienu jghaddu xorta wahda, iZda hi ma kienetx taf kif din is-sistema tahdem. B'mod partikolari ssemmi kif fissajf tal-2015 kien hemm klijenti Libjani jew Iranjani li : were supposed to be stopped by doing transactions. That was the way I understood it. And it used to be kind of official thing. And at that moment !have seen Hamidresa with this woman from Legal Department having a printed out list of names and clients where wer highlighted all those from Iran and Libya, and they were arranging some things and I am sure that, and I knew that some of these have the companies which were still doing payments for, so I would not understand how is it poddible if I am seeing everywhere, I mean the news that this was not supposed to be done. But I would not understand how it is The Court: payments So you would not really know how they would manage to effect the The Witness: Exactly. No, I would not know. And you would not know because you were not given the The Court: information or else because it it something that you do not really understand? The Witness : Partially I did not understand. I learned a lot of new things there, but I did not use to use the core system. I used to know somethings because my colleague 796 (.) was explaining to me as I said a while ago that I used to watch so if she would have said "You know then it goes in this department and then it passes from bank. .. " But it would be very brief, I would not be ever able to understand the exact way it works in banking. Mistoqsija jekk kienetx taf il-Bank Pilatus kellux klijenti Russi, Krajcikova tghid li gieli rat passaporti Russi, i.Zda qajla kienet taght kaz. Zgura li kien hemm xi persuni Russi i.Zda ma kienux xi kwantita. Mill-banda 1-ohra kien ( hemm il-parti 1-kbira tal-klijenti kienu Torok Anke mart sid il-Bank kienet _/ Torka. Kienet taf li Linet Estiroti kienet 1-assistent personali ta' Ali Sadr. Hi kienet tahdem mal-Bank Pilatus ghal hafna zmien u kienet Malta wkoll. Biss wara li kellha zewgt itfal hi ma regghetx lura Malta u baqghet tahdem mitTurkija. Ix-xhud gieli kelmitha bit-telefon. Anzi kienu jghidulha li jekk kien ikollha bzonn 1-ghajnuna setghet iccem pel lil Linet Estiroti. Din kienet tibghatilhom hafna e-mails. Din kellha hafna informazzjoni fuq il-kompjuter taghha ghax kollox kien jghaddi minghandha. Kien hemm episodju fejn is- CEO precedenti kien insteraqlu 1-kompjuter u Luis Rivera u I-management kienu inkwetati jekk jigri 1-istess lil Linet Estiroti kienet tkun problema kbira. Biss Estiroti kienet baqghet tibghat l-e-mails anke tard bil-lejl u ma kienetx taf kif mara bit-tfal setghet taghmel dan kollu. Imbaghad wara li spiC:cat din ix-xhud tahdem minn mal-Bank kienet saret taf li Estiroti kienet waqfet tahdem jew keccewha. Ma kienetx taf kif setghu jaghmlulha hekk ghax kienet tahdem hafna sieghat twal, i.Zda dejjem mit-Turkija. Meta kienet bdiet tahdem il-Bank Pilatus f'Gunju 2015 dix-xhud kienet iltaqghet maghha 797 personalment; iZda qalulha Ii ma kienetx ser tibqa hemmhekk fiZikament. Kienet taf kollox fuq ii-Bank Pilatus u jekk ridt tistaqsi mistoqsija kont tista' ccemplilha. Mistoqsija jekk qattx kienet mitluba taghmel statements gnall-klijenti manwalment dix-xhud wiegbet fin-negattiv. Kienet tara nafna statements of account izda ma kienetx timlihom hi personalment. Gieli kienet tienu kopji () Iii Claude-Ann Sant Fournier ghall-firma taghha. Biss din kien gieli jkun hemm KYC forms Ii ma kienux ikunu ffirmati minn Claude-Ann Sant Fournier u dan mhux suppost Ii kien isir ghax mingnajr dik il-firma ilprocess ta' KYC ma kienx ikun komplut. U ghalhekk qabel ma kienu gnamlu 1-ispezzjoni 1-MFSA kellha toqgnod tfittex dawn id-dokumenti minghajr firem u ggibhomlha biex tiffirmahhom. Krajcikova tghid Ii hi kienet iltaqghet ma Emilia Maria Vacaru gnax kienet tandem ndejha. Kienet gnadha zghira u kienet bdiet tandem xi xahrejn wara Ii bdiet hi izda wara Ii telqet Denica u baqgnet tandem hemmhekk wara Ii xxhud kienet spiccat tandem minn mal-Bank Pilatus. Vacaru kienet tandem fil-Front Office u kienet tandem fuq dawn id-dokumenti, in kwantu kienet vicina nafna mal-Compliance Department u kienet tandem id f'id ma Denica Cebova meta jigu biex jiftnu kontijiet bankarji. Kienet tandem fuq statements of account kif ukoll fuq il-KYC forms, kif ukoll bank account opening forms. Ma 798 ~ kienetx taf jekk I-istatements of account kienux ikunu generati awtomatikament mis-sistema bankarja. Kienet tiftakar Ii kien hemm persuna jisimha Satariano man-Nexia BT, iida ma kienetx certa jekk qattx kelmitu. Ma tiftakarx Ii qatt iltaqghet mieghu filBank Pilatus. Kienet ukoll rat 1-isem ta' Farnoush Farsiar fuq id-dokumenti, iida ma tiftakarx Ii qatt irceviet struzzjonijiet minghand dan ir-ragel (ghax tirreferi ghaliha fil-maskil). The Witness : I do not think that particularly I would get an instruction from him personally. I think we did confirm payments with this person and he might even call a couple of times personally to the bank to speak to somebody. But I would not really know which place to put him, like if it was a confirmation of a payment or if he just called the bank himself. I am sure that we have spoken to this person and I am sure that we have seen this name. The Court: But you personally have you ever spoken to this person? The Witness: I might have, but I am not so sure. I have spoken to a lot of clients mostly for a couple of seconds to transfer the phone call. The Court: And waht about Robert Baker? The Witness : Yes, Robert Baker again a very common name The Court: Very common name The Witness: A lot of accounts. He did not have one account. They were always on name of company but he was the representative of a lot of accounts. Robert Baker was a big name there. The Court : Can you tie Robert Baker with any particular company? The Witness : I tried to remember to tell you the truth this morning because I know that it was the first account in the alphabet because it started with A. 'Arsha', or ... I am not so sure. I could not, and I knew this name of the company so strongly. I do not know exactly how it is spelled, but I am sure that he was one of the owners of this company. And then he had many others, I think they were companies which they had 799 sl •· - · • 0 ·· - uiJU6· U to be something vdth building or like you know not aparmtents, but maybe building companies, something like that, like construction. But a big company, and he had many of them. Most of the time I remember from that because I would know as I said the names of the company and then sometimes I would just look what is the reason behind this company, what are they doing and I remember. And then the other companies I do not remember the names but they were something with Band then again there were a lot like I say for instance Butterfly Limited Incorporation, then some shortcut TP or something, a lot of sismilar but with a different end. He had more than five accounts. Tikkonferma wkoll li meta kienet tandem fil-Bank Pilatus, Maria Efimova ma kienetx tandem hemmhekk. Kienet taf Ii kien hemm US Correspondent Bank i.Zda ma kienetx taf liema wiehed hu ghax kellhom hafna transazzjonijiet fid-dollaru Amerikan. Tikkonferma li kienet taf fejn huwa s-safe tal-bank li kellu I-codes u Cjoe Ii kien fl-IT Room hdejn ilkcina. The Witness: Yes, with the code, it was in like a small IT room, just right next to the kitchen. To access this room you had to like type in a small code and the card. At that moment a worker who I think still works there because I meet him many times in Ta' Xbiex, Mehrnet. Only Mehmet was able to open this with the presence of Antoniella or Harnidresa Gambari. And then even when we went for the retreat they had to take in some money from there or if we necesaarily needed some cash they have taken the money from there. Then there was, that was the only safe I remember. And then I remember this magic fire cabinet in this room next to the kitchen where a lot of documents were kept. Not all of them. Not basic documents. There were in employees documents which I used to work with, and then there were some more important companies and transactions and all the filing we needed to keep, were kept there in the fire cabinet which was on key with Claude Anne. The Court: PEP there? And do you know whether there used to be documents relating to The Witness : I am sure, yes. Either there or in a glass cabinet just like a regular office cupboard with two doors with a key which she always kept locked and she only 800 c' opened them sometimes and then told me to arrange something but it was with her presence. It was next to her desk. She have mentioned that she has very important documents there and some sensitive information about some clients. It was not a secret that we have clients like that. But they were kept in either or of them, in the fire cabinet or in the cabinet in her office. The Court: there? However was there any such cabinet in the kitchen while you were The Witness : No, while I was working there I am sure there was no cabinet because I have at that moment when I started in the bank I got a task to organize the kitchen because there were a lot of shelving with things from the previous office in Turkey, so there was a lot of rubbish and lamps and I do not know things which they did not need, And Luis Felipe Riviera wanted me to organize this, There was no cabinet at that moment and there was a glass table, regular shelf cabinet for some dry store and that is it. No other cabinet. It must have been done after I gone. Mistoqsija dwar jekk kienx hemm CCTV camera fiI-kcina ghall-bidu tghid Ii ma kienx hemm ghax kien hemm wahda fil-kuridur u meta kienu jidhlu fiha biex jieklu jew jitkelmu gieli kienu jaghlqu I-bieb; iZda meta ingibditilha Iattenzjoni Ii kien hemm ukoll il-kitchenette iz-zghira tghid hekk The Court: Now one other thing, do you know ... the kitchen not the kitchenette The Witness: Yes it was a room with a small kitchenette, coffee machine and The Court: one? The small one. In the small one there was no camera. But in the larger The Witness: No, there was only one kitchen we had ... Ahh yes sorry, there was a small room with sink also no. The camera would be in the corridor facing this room. But if you close the door nobody would see anyhting. There is no cctv inside there, from what I remember, I am sure, we used to like that room. Tghid ukoll Ii kienu jbidiu hafna I-layout taI-ufficju tant Ii kienu jaghmiu hafna refurbishment u I-uffigu kien jidher kompietament differenti wara 801 xaharejn li dahlet tandem hemmhekk. Luis Felipe Rivera kien kuljum johlorn b'xi haga gdida - u gieli caqilqu xi gli.amara u oggetti minn ufficju biex 1-ghada regghu qeghduhom lura kif kienu qabel. Ghalkemm kienu wrewha kif ikunu bank account opening forms, hi qatt ma mliethom. Mistoqsija specifikament jekk kienetx qatt rat xi bank account opening form f'isem Egrant Inc. dix-xhud twiegeb fin-negattiv. The Witness : During while I was working at the bank as I said I was like a private assistant to Mr Sadr and his behaviour towards everybody was sometimes very unacceptable. He used to shout and swear at people and make you cry in front of everybody. There was one particular board meeting when everybody was present plus Mr Chilinger, he was from Turkey, he was a chubby guy, one of the Board of Directors. And everybody was there and he really screamed at me and said bad things to me like it was the worst board meeting ever which I had handled a couple of them before, and he made me feel really ridiculous in front of everybody. That was the day when I really broke down and I did not feel comfortable and there were some Maltese people as well and he did similar things to other people many times even on the retreat. So then I really had bad attitude towards him, personally I have never showed it to him. He used to make me drive him to places, I was like a driver to everybody of the bank, even to the bank's association or to Prime Minister's Office. I had to go and drive him there and he would tell me "Wait somewhere in the car for thirty minutes" and I do not know if you know but in Valletta it is not so easy to park and I was new to the bank and I did not want to lose my job. I was kind of afraid of him. He was an authority to me. So I would stop somewhere and stay in the car but he would not return in thirty minutes. And then I have need to use the restroom and I could not leave the car. I did not know where to go and what to do. And then I was saying to myself he is already gone much longer than he promised. I am going to wait, hopefully he will come soon. But he did not. And then I was like really petrified in the and I needed to use the loo and then I was really forced to leave with the car to go in the loo somewhere. And then I came rushed back really sacred that he would be waiting there and he would scream at me and swear at me but he still ws not there. And then he returned after like maybe three hours. It was already gone the working time I had. It was maybe almost eight o'clock in the evening (8:00pm) and then I 802 ( _) would have to dirve him back to the bank and remain doing a couple of more things with Luis Rivera and that day I returned home definetly at nine o'clock in the evening (9:00pm). I remember because my boyfriend was telling me "I hate you job and I hate you doing it because I can see you are unhappy and you are spending there more time than you should." I remember this a lot. We used to, I used to drive him to this office in Valletta very often, or often I would say, particulary I remember at least three or four times. We used to bring also presents of jewellry from abroad. Most of the time it was when Mr Sadr have come from abroad. He would have very important meeting, he would tell me and tell me "Michaela get ready, I need to be in Prime Minister's office in thirty minutes. I want you to take me there." He was constantly late somewhere, even for the flights. It was so stressful because I had to drive the company's car and I was scared and he made me to drive fast and take him somewhere immediately to manage this meeting or the flight, and it was really not comfortable for me. As you know Malta has a lot of traffic going on. If I tum a wrong tum where there is a lot of traffic he would be upset why I passed from there. So I had to rush one of these days again and he just threw me a small bag with this jewellry brand and he told me "Wrap this up and take it with you and wait for me in front of the bank" because the car would be parked in the garage in minus 2 level. So I would prepare everything and take it with me, go and wait for him in front of the bank and then just the last minute almost late to the meeting he jumps in the car and we fly there. I just wanted to say this because I think it is important and I felt really uncomfortable in this moment. That is all. ( Ix-xiehda ta' Makhabbat Ellul Makhabbat Ellul kienet tahdem mal-Bank Pilatus minn Novembru 2015 sad29 ta' Marzu 2016 bhala Specialist fl-Operations Department. Hi kienet responsabbli mit-Treasury Operations u kienet ukoll taghmel il-pagamenti. Is-superjur taghha kien Luis Felipe Rivera u kollegi taghha kienu Keith Borg u Mehmet Tasli. 803 -hJ Meta kienet taghmel pagamenti hi kienet tagixxi ta' maker filwaqt Ii Mehmet Tasli jew Keith Borg kienu jagixxu ta' authorisers. Qabel ma tezegwixxi pagament pero hi kienet iccempel lil klijent ghal call back. Biss ma kienx ikollha kuntatti mal-klijenti wicc imb'wicc. L-istruzzjoni ghall-pagament kienu jaghmluh il-Front Office u kienu jghaddulhom 1-istruzzjonijiet biex huma jezegwuh. Fil-Front Office tiftakar Ii kien hemm diversi girls Ii kienu jibghatu struzzjonijiet fosthom Iii Dina, Maria Efimova u Emilia Maria (' Vacaru. Hi kienet tkun taf min irid jaghmel il-hlas u Iii min minhabba Ii kien ikun hemm 1-isem tar-remitter u taI-beneficiary fuq 1-istruzzjonijiet ghallpagamenti, kif ukoll id-dettalji kollha tal-pagamenti. Minn naha tad- dipartiment taghha ma kienux ikunu jafu min huma 1-UBO. Huma kien ikollhom biss 1-isem tar-remitter u tal-beneficiary. Izda ma tafx jekk dawn kienux ikunu 1-UBO jew le. ( Mehmet Tasli kien qisu I-Head of Operations ghax kull transazzjoni kienet tghaddi minn taht idejh u mieghu kien ikollha kuntatt kontinwu. Ma Luis Felipe Rivera r-relazzjoni kienet aktar professjonali. Minn naha taghha ma kellhiex access ghal dokumenti, ghajr hlief ghall-istruzzjonijiet ghallpagament. II-Bank Pilatus kien jezegwixxi 1-pagamenti bis-sistema Oracle. Makhabbat Ellul kellha access ghall-istatements tal-Bank Pilatus u ghattransazzjonijiet bankarji u kienet ukoll taghmel reconciliation. 804 Tiftakar Ii ;.. ;. J - .· .. : t UVJ,::,IJ~ kienet tistampa xi statements u kienet tivverifika I-pagamenti li jkunu saru. Ghalkemm kienet tu.Za I-Oracle ma kienetx tiftakar x'inhu I-BIP. L-anqas ma kienet taf kif jahdem I-iSwift ghax hi ma kienetx hi li tidhoI £1-iSwift biex jigi ezegwit il-pagament. L-anqas ma kienet taf bis-sistema TAS. Mistoqsija jekk kienx hemm xi programm iehor minbarra I-Oracle Ii bih setghu jigu ezegwiti pagamenti, ix-xhud wiegbet fin-negattiv. Hi kienet tu.Za I-Oracle billi tidhoI biI-user name u bil-password taghha. ( setghux jezegwixxu pagamenti. Ma kienetx taf jekk mill-Front Office Biss hi agixxiet ta' maker fiI-fazi taI- pagamenti, ghalkemm ma kienetx tiftakar I-ammonti kemm kienu jkunu. Ma kienx hemm limitu kemm I-ammon taI-pagamenti setgha jkun. Mistoqsija dwar is-safe fiI-kcina, Makhabbat ElluI tghid li tiftakar li kien hemm safe zghir li kien hdejn il-kcina u t-toilet f'kamra where they recorded everything. Dan is-safe kienu jzommu fih il-flus u kien fiI-kamra tas-server. Biss tghid Ii fiI-kamra taI-Operations kien hemm cabinet taI-metall fejn fih kienu jqeghdu dokumenti. Dan kien fl-uffitju taghha. Mistoqsija jekk qattx rat xi document cabinet iehor fiI-kcina, dix-xhud qaiet li din I-istqarrija kienet semghetha milI-ahbarijiet u kienet baqghet sorpriza meta semghatha ghax fil-kcina ma kienx hemm dan ii-cabinet. Taf li kien hemm xi darba fejn kienu caqiiqu xi ghamara, izda ma kienetx taf ghaliex. Tiftakar li darba kienu gew taI-MFSA, ghalkemm mill-Operations Department 805 ma kienux tawhom dokumenti ghax id-dokumenti kienu jtuhomlhorn mill- Front Office. Dawn kienu gew darbtejn. Mehrnet Tasli kien jghidilha biex taghlaq il-bieb. L-atmosfera kienet wahda kalrna. Tghid li f' dak il-Bank 1atmosfera dejjem kienet tkun wahda kalrna. Bejn 1-impjegati ma kienx hemm hbiberiji. Kienu jidhlu jghidu hello lil xulxin u daqshekk. Ma kienux jitkelrnu ma xulxin. Qatt ma rat glied bejn 1-impjegati. Biss £1-ewwel jew ittieni jum taghha mal-Bank kien hemm argument bejn Luis Rivera u Dina ( (Stankovic) fejn Rivera kien kellimha hazin. Ma kienetx tiftakar li qatt kienet qrat jew rat xi procedura differenti ghal dak li ghandhom x'jaqsmu processar ta' pagamenti ghal PEP. Hi kienet iddahhal id-dettalji fl-Oracle Flexcube b'idejha. Statements kienu jinhargu stampati mis-sistema Flexcube. La Emilia Maria Vacaru u 1-anqas Dina Stankovich ma qatt qalulha li kienu jaghmlu statements manwalment. ( Qabel ma tipprocessa pagament, dawn kienu jigu verifikati minn Mehrnet Tasli. Anke dokumenti sensittivi kienu jigu mghoddija lil Mehrnet Tasli jew lil Luis Rivera. Hi qatt ma kienet rat declarations of ownership ta' kumpaniji u qatt ma marret taqra d-dokumenti li kienu jkunu HI-cabinet fl-Operations Room. Mistoqsija dwar 1-ismijiet importanti ghal din 1-inkjesta dix-xhud qalet li qatt ma kienet rathom qabel. Kwantu ghal kuntratti ta' self, Ellul qalet li I-Bank kien jipprocessa kuntratti ta' self bejn il-Bank u klijenti tieghu 806 biss u dawn kienu jigu pprocessati dejjem tramite 1-Flexcube. Mehmet Tasli kien uriha xi darba jew tnejn meta gnamlu dawn il-loans. Lil Maria Efimova tafha bhala Ii kienet tandem bnala assistenta ta' Ali Sadr. Gieli kienet tendilhom xi payment instructions. L-istruzzjonijiet gnall-pagamenti dejjem kienu jircievuhom permezz ta' karti miktubin. ( Ix-xhieda ta' Sarah Buzzerio Sarah Buzzerio ingnaqdet mal-Bank Pilatus bejn it-22 ta' Frar 2016 u spiccat tandem hemmhekk fid-29 ta' Marzu 2016, gnalkemm irriZenjat gimgha qabel. Hi kienet impjegata bhala receptionist/office administrator. Ma kellhiex kuntatt dirett mal-klijenti tal-Bank Pilatus, gnalkemm kienet tirrispondi ttelefon u tilqa' lil klijenti fil-bieb. Ma kellhiex sehem fil-proceduri bankarji tal-Bank Pilatus. ( Kwantu gnal safe fil-Bank Pilatus tghld Ii tiftakar Ii kien hemm filing cabinet kbir tal-metall li kien £1-istorage room Ii kien jinZamm imsakkar u kien jinfetan b' cavetta specjali. 11-persuna Ii kellha c-cavetta tieghu kienet Claude-Ann Sant Fournier. Hi kienet accediet gnal dan il-cabinet darba wahda biss meta Claude-Ann Sant Fournier kellha bzonn kopja ta' xi dokument. Kienet taf Ii dan il-cabinet fih dokumenti, pero ma kienetx taf in-natura tad-dokumenti 807 x'kienet. Ma kienetx taf b'xi safe iehor fil-Bank Pilatus. Mistoqsija specifikament kienx hemm tali safe fil-kcina, Buzzerio Sarah tghid Ii ma kienetx tiftakar Ii kien hemm safe fil-kcina. Dix-xhud ma kellhiex access ghall-lista tal-klijenti tal-Bank Pilatus. Gieli ghamlet photocopies ta' dokumenti ta' klijenti i.Zda d-dokumenti riedet taghtihom lura lis-CEO jew lil Claude-Ann Sant Fournier. Kienet taf min hu Brian Torma, u taf Ii kien minn Nexia BT, i.Zda ma kienet tiftakar Ii ratu prezenti personalment fil-Bank Pilatus. Tiftakar pero Ii kien ikun hemm telefonati minghand Nexia BT ghax Nexia BT was the most frequent caller. Minn Nexia BT jidhrilha Ii Karl Cini kien incempel, izda mhux Michael Satariano. Meta Nexia BT kienu jcemplu, kienu jistaqsu ghal Hamidreza Ghanbari. Darba wahda taf Ii Nexia BT kienu cemplu diversi drabi u kienu ftit pushy i.Zda ma kienetx taf tghid meta u ghaliex. Tikkonferma pero Ii kien Karl Cini Ii kien cempel. ( F'Marzu 2016 tiftakar Ii kien hemm xi awdituri ghal xi ±mien u f' dak ilperjodu is-sitwazzjoni fil-Bank ma kienetx kalma. L-ambjent kien a bit more stressful -1-aktar minn naha tal-management. Meta ma kienx ikun hemm 1awdituri xorta kienet jkunu a little bit stressjati. Din kienet wahda mirragunijiet ghaliex telqet mill-Bank ukoll. Hi telqet mill-Bank ghax ma kienetx ghal qalbha tahdem hemmhekk u ma kienx joghgobha ... I do not think 808 - ' I• . - 'I •.J •J ._. ·- v ,') ;" • • that they were polite, that is all. L-atteggjament tal-management kien arroganti u quite rude. Kienet suppost tahdem hinijiet normali bejn it-0830 u 1-1700, iZda kienet tahdem sakemm kien ikun hemm b.ionn- gieli sas-1830, sas-1900 u gieli anke sat-2000. Ma setghetx twiegeb x'kien jigri £' dipartimenti ohra ghax ma kienetx tkun ( j taf x'inhuma jaghmlu. L-aktar hin tal-gurnata li kienu jkollhom x'jaghmlu kien wara nofsinhar u hi kienet iCcempel biex tikkonferma payment instructions - bejn is-14:00 u 15:00. Ghalkemm kienet tandem f'Uffigu ma zewg persuni ohra, hija kienet tarahom aktar ghandhom x'jaghmlu minnha u kienu jkunu okkupati fuq payment instructions. Dawn kienu Emilia Vacaru u Maria Efimova. Wara dahlet Arienne Gaerty. Fl-Ufficju fejn kienu kien hemm 1-Ufficju tas-CEO ukoll. Taf li Emilia Vacaru kienet tiftah kontijiet bankarji u teffetwa payment instructions, ghalkemm qatt ma ratha taghmel c ../ statements ta' klijenti manwalment. Filwaqt li Maria Efimova kienet assistent tac-Chairman, ghalkemm ma kienetx taf e.iattament x'kienet taghmel - biss kienet tehodlu hsieb trasferimenti u affarijiet hekk. Efimova kienet ukoll tikkonferma pagamenti ta' klijenti minn fuq it-telefon. Efimova kienet 1aktar wali.da nice fil-Bank u kienet turiha x' ghandha taghmel, tghinha. Ma kienetx bossy. Hi qatt ma kienet moghtija aktar informazzjoni milli kien mehtieg fuq 809 xogholha. Biss hi ma kienetx involuta f' operazzjonijiet bankarji jew kontijiet bankarji. Ma kienetx tiftakar tirCievi telefonati minghand Farnoush Farsiar jew Robert Baker. Ma kienetx tiftakar min hi Linet Estiroti. Moghtija 1-lista taI-keywords bl-ismijiet tal-persuni li dwarhom kien qieghed isir it-tiftix, Buzzerio stqarret li hi minn naha taghha ma kienetx taf min huma. (_) / / ,, ( 810 / L-Awdituri tal-Bank Pilatus Ix-xiehda ta' KPMG- external auditors L-awdituri esterni tal-Bank Pilatus kienu 1-KPMG. Zewg partners ta' din idditta, Antonio sive Tony Zarb u Noel Mizzi xehdu fis-26 t' April 2018. Tonio [ Zarb huwa I-managing partner tad-ditta filwaqt li Noel Mizzi huwa I-Head of Audit tad-ditta, nonche I-Principal Auditor fuq ii-banking sector. Huwa awditja lil HSBC, Bank of Valletta u banek olira. L-involvirnent tal-KPMG mal-Bank Pilatus bdiet qabel ma dan il-Bank gie mwaqqaf. Ali Sadr kien talab is-servizzi taghhom fl-2012 biex isib alliances biex iwaqqaf Bank f'Malta. II-partner li kien ha hsieb dawn il-kuntatti irtira minn mad-ditta ftit ilu. Bdew il-process biex tigi sottornessa dokumentazzjoni mal-MFSA ghalbiex tigi maliruga licenza. [ KPMG ghandhom taqsima specjalizzata fuq il-lirug ta' licenzi bankarji mill-MFSA. Qabel accettaw lil dan il-klijent ghamlu due diligence exercise estensiv, kemm fir-rigward ta' regoli AML kif ukoll background checks ta' Ali Sadr. Dawn gew imwetqa mhux biss minn KPMG Malta izda wkoll mit-taqsima speqalizzata ta' KPMG barra minn Malta u dak iZ-zmien ma kien hemm xejn fil-public domain kontra Ali Sadr. Kienu konxji kemm li Ali Sadr kien Iranjan kif ukoll li kellu passaport iehor minn St. Kitts and Nevis, kif ukoll li missieru kien bankier. II-background checks mit-taqsima speqalizzata 811 barranija saru wkoll fuq 1-attivitajiet kummercjali tieghu ukoll billi ghamlu mistoqsijiet lilu u verifikawhom minn databases ohra. Fir-rigward ta' Ali Sadr, ir-rating li ha kienet 1-oghla wahda u cjoe classification 1 fejn ma kien hemm ebda indikazzjoni negattiva. Dak iZ-zmien il-fatt li huwa t' origini Iranjana ma kienetx daqstant rilevanti, ghalkemm issa saret. B'hekk huwa ddeCidew li jaccettawh bhala klijent ta' KPMG. Ladarba accettawh bhala klijent imbaghad ghaddew biex jibdew 1-evalwazzjoni tat-talba tieghu biex tinhariglu licenza bankarja. Il-fatt li kien accetat bhala klijent kien 1-ewwel (\ pass. ll-process ghall-hrug ta' licenza mill-MFSA huwa wiehed dettaljat hafna u mhux wiehed facli. Dawk li jkunu qeghdin imexxu bank, iridu jkunu jafu x'inhuma jaghmlu. Ali Sadr kien diga jahdem fil-private banking fl-Isvi'zzera u kellu financial services firm hemmhekk. F'Malta ried li jwaqqaf private bank u I-process mal-MFSA kien wiehed twil u 1-MFSA kienu sodisfatti li dan il-Bank Pilatus kellu 1-kwalitajiet mehtiega sabiex jopera bhala bank. Fil-fatt hargulu 1licenza. Mill-KPMG kienet involuta Juanita Bencini. Ma jafx min kien involut mill-MFSA. II-process kompla sakemm il-licenza tal-Bank Pilatus inharget f'Jannar 2014. Dakinhar il-Bank Pilatus sar klijent ta' KPMG. Lippreparar u 1-ipprocessar tal-licenza tal-Bank Pilatus hadet minn Novembru 2012 sa' Jannar 2014. Il-kuncett tal-private banking £'Malta qajla qabad art. IZda Ali Sadr ried li jahdem f' din in-nicca. Ma kienx inti± ghal klijenti lokali u ma kellhomx 1- 812 ( intenzjoni Ii jkollhom klijenti Maltin. Il-hsieb t' Ali Sadr kien Ii dan il-bank jilhaq ultra high net worth individuals. II-business model u d-direzzjoni tal-Bank kienet parti intrinseka mill-applikazzjoni ghall-licenza. F' dak 1-istadju ma dahlux dwar min kien ser ikunu 1-klijenti. Biss ikunu jridu jassiguraw li 1Bank ghandu pjanijiet serji ta' kif ser ikun qieghed imexxi n-negozju tieghu. KPMG kienu I-external auditors tal-Bank Pilatus. Ruma provdew ukoll servizzi anCillari Ii ma kienux konfliggenti mar-rwol prinCipali taglihom I '(--.,. t' awdituri esterni tal-Bank Pilatus, fosthom ta' taxxa, compliance, regulatory and compliance issues, kif ukoll ghamlu anali.Zi fuq certi kontijiet miZmuma mill-Bank Pilatus u fuq AML documentation fir-rigward ta' dawn il-kontijiet. Assistew ukoll il-Bank Pilatus biex jiftah biranch f'Londra. Noel Mizzi qal Ii r-rwol taglihom bhala awdituri esterni jitnissel miil- Companies Act u I-Banking Act. Bhala awdituri esterni r-rwol taglihom huwa 1-awditjar tal-istatements finanzjarji tal-Bank u jipprovdu 1-opinjoni taglihom dwar jekk dawn 1-istatements finanzjarji kienux jaghtu true and fair (_ view tal-istat tal-finanzi tal-Bank nonche I-pe1formance tal-Bank. Huma ilhom jaghmlu dan sa mit-twaqqif tal-Bank Pilatus u ghadhom external auditors sal-lum il-gurnata. Ruma jimxu abbazi ta' standards internazzjonali tal-awditjar kif ukoll dawk li huma stabbiliti mill-Ligi. Fixxoghol taglihom huma jaghmlu materiality threshold in kwantu 1-opinjoni taghhom mhix opinjoni assoluta. Ruwa impossibbli Ii jaghtu assikurazzjoni assoluta; i.Zda huma jaghtu reasonable 813 assurance skont standards internazzjonali. B'hekk jkcertifikaw li 1-verifika taghhom taghti a true and fair view u mhux a complete and accurate view tal-qaghda finanzjarja u operattiva tal-Bank. Fil-kaz tal-Bank Pilatus huma ghazlu li ghall-fini tal- materiality threshold uzda il-profitti tal-Bank bhala benchmark u ssettjah ghal €200,000: and set the materiality level at 200,000 which means that our testing then, we have another layer which is called the planning materiality which is set even lower to a 150 and which means that any difference in access of 10,000 which is called the audit materiality posting thresholds - apologies for being technical here but it is important - anything above 10,000 difference will be highlighted to the audit committee. So in preparing our work we used those materiality levels to audit our transections and balances. Just to give context when I refer to reasonable assurance and to hat we mean by true and fair. It does not mean that we stop there. I will explain in greater detail. The basis of the preparation of those financial statements in Malta, those are prescribed by law and they are also transposed into our legislation and these are international financial reporting standards as adopted by the EU and one very important principles' basis in the preparation of financial statements under this framework is the going concern basis. So that it something that we evaluate. Actually it is accessed by management and then evaluated by us for all our audits irrespective of whether it is a bank, a company. The company has to access whether the company is a going concern. Why? Because if there is any indication irrespective of the situation and the balance sheet there, if there is an indication that the bank, company, whatever the reporting entity is, is not a ongoing concern there is an impact on the financial statements which have to be shown and presented in the financial statements. This background is important with the context of what I am going to explain specifically in the audit of 2016. ( If you allow me, I will concentrate on the 2016 audit and then please ask me questions. We had started the audit of 2016 as we do always with most of our client bank, we do an interim audit where we focus on controls so we tend to take in controls approach in auditing most of our clients for two main reasons; first of all looking at controls is important because it can identify weakness which can be also benefit to the bank in carrying out these operations and normally - I say normally because there could be exceptions - it is a more efficient way in terms of providing our services to carry out the audit because if controls are working properly you an actually reduce your substantive testing. Meaning the detailed work we carry out on transections and 814 -f balances. So we started our control phase in the first quarter. Obviously when we look at controls here we refer to those controls that flow through the financial reporting systems. So we do not look at all the controls in the bank and we do not opine on all the controls in the bank. So that is very important. Our mandate is the opinion of the financial statement. Miroslava Milenovic: What type of controls actually you check? ( ,/ NM: I do not have the full lit of the controls but we look at boarding procedures, we look at conciliations which is the heart of the bank, so we are looking at the relationship with correspondent banks, we look at how these are carried out. Normally these are carried out either on a daily or a weekly basis depending on the level of activity of those correspondent banks, how these are prepared, how these are reviewed by someone independent of those reconciliations and how differences because there will always be differences - are actually cleared. Those are two main controls which we look. We started with the substantive work in the first quarter of 2017. I would remind you that the bank was still a small bank so in the first two years the size of the bank - even in the third year and even now - remained very small. So we are not talking about an institution which is huge. Magistrate: When compared to other banks of course! NM: Yes but what I am saying is that as clients start onboarding, one cannot actually take a decision on this being what the bank ....so one was looking at the future growth of the bank which was very positive what they wanted to do with the bank. At this stage of the audit we had all the assurances we wanted to actually opine and issue a clean opinion on the financial statements. We do also have, as part of our standards, a requirement to look at compliance with laws and regulations obviously at a certain level. I will come back to this because it becomes very relevant of how things turned out eventually. We were actually going to - we had presented our findings to the committee. So what we did; the issues found and the conclusions and then we were actually due to sign off- if I am not mistaken on the 21 51 of April 2017. On the even of that same day it just happened that it hit the news that there were those events which were very much covered by the media. I followed it throughout the night actually and I communicated immediately with the chairman of the audit committee at the time clearly explaining that the board is not in a position to sign off on those accounts under the circumstances without considering what those events could and have an impact on the financial statements and thus also carrying out specific procedures after speaking to them to see whether or not those events first of all whether they were true and what could be the possible impact of those events on the financial statements. Here I take you back to the issue of the ongoing concern. Oearly with those sorts of allegations the application of the bank and the licence and if it were found that the 815 bank would not comply with laws and regulations was jeopardised and that would create what is known in our profession as a material uncertainty on the ongoing concern. Miroslava Milenovic: The ongoing concern doubt, when it happened? Just recently in 2018 or it happened in 2017? Or 2016? NM: We access the ongoing concern on an annual basis as a matter of course but the material uncertainty started coming out on the 20th of April last year for obvious reasons. Miroslava Milenovic: So, before April 2017 you did not have any issues? NM: No. we were ready to sign off. Magistrate: Actually if I am not mistaken the issues touching Pilatus Bank not issues relating to the Panama Papers revelations. The issues relation to Panama Papers and issues relating to Pilatus Bank started through Daphne Caruana Galizia's blog in April 2017. Miroslava Milenovic: Yes. Through the media but my question is different. So, I asked when you had the first going concern issue? And you said April 2017. My question is before that in 2016 you performed one agreed upon procedure review about several accounts and about compliance and everything, on that point you did not have going concern. Magistrate: So, irrespective of what was going on in the media, were there any reasons before April 2017 to lead you to any concerns or suspicions in relation to the going concern issue? AZ: The fact I think you are referring to - I think all of Malta knows this - an FIAU report in the first quarter of 2016 which was quite a damning report to the bank on their anti-money laundering processed which was in March. At that point the banker shortly afterwards - approached us and we also understand they approached Camilleri Preziosi. But Camilleri Preziosi were their lawyers so it was at a different assignment. But they approached us to carry out specific procedures and looking at specific files which were mentioned in the FIAU report and which were still open and we were asked to look at the documentation in those files to ascertain whether that documentation was in line with the bank's policies, rules but more importantly the anti-money laundering regulations and laws. We carried out that exercise. These are agreed upon procedures so it is a factual thing. We were given this file and we looked at what was in it. The documentation that we found in those files although there were a number of comments for improvement or certain inconsistence which they could do better, which in our view was no more than we would have found in any other bank, 816 (_) ~i . 'V · ~ .· ·; -·, 'l ! ....> - · i. even the best prepared bank; you are always going to have some shortcomings but in the essence that the documentation that were given substantiated the compliance with laws and regulations. I need to point out here that the anti-money laundering law does imposes two main - besides the documentation, the prove of that person exists and all of this, the bank had a very main standard there because they actually met the people personally because this was a private bank. The CEO and senior executives would actually meet the people. The identification here was at a much lower risk as against a retail bank which is sometimes very difficult to actually meet one to one. So the issues here were for these key accounts. And these were key accounts for politically exposed persons. So how did they deal with politically exposed person's requirements which are then set a much higher bar on the bank? To go to the cracks of it you need to look at the source of funds for those specific transections and the source of wealth. These are two different issues. So the source of funds is; you are receiving dividends from a hotel into the account, the bank used - this is an example of the kind of flows that were coming to these PEP accounts - so the hotel has audited accounts. You can verify the dividends were paid. You can verify and check who the shareholder is. It is their client etc. so these are the actual source of funds and they did that. Then you can check the source of wealth. And the source of wealth is a bit more complex because you get into issues. Let us give an example. This is a person who is a PEP or the children of a PEP. That PEP has a family business over a number of generations but is also in a high politically position in his country where there are allegations but nothing proven, that there could be corruption. So the bank has to make a decision. Is this source of wealth legitimate coming from the business in the family which is coming from generations or is it coming from corruption? That judgement is a judgement then for the bank to take. In our view the rules relating to on the accounts that we saw which were the open accounts because there were other accounts mentioned in the report which were closed which I think that we did not look at. So the open accounts, our report was just a fraction, what we found in the files and how they decided that and whether they were following due process and the procedures. As I said there were some minor comments which the bank contested. They wanted a perfect report. Nobody gets a perfect report. We get this all the time so we are used to it. We are very thick skinned on these things. In essence, following that report and following representations by the bank with the FIAU and I think the MFSA, they were also concerned, there was another review at the bank by the FIAU and they came out with the conclusion that the problem is no longer persisted. A bit of background context not part of our work. The issue is why did we see certain documentation on file which the FAIU did not see whenthey visited? Obviously we have no information on that directly ourselves. The bank informed us and we know that they have a dual file system, there is certain information in the operative file and then there is a file in where you have the more - let's say- confidential information 817 If •• • t n : u tnJ ;:.1 c I ...~ ,'", in another file and that the officials of the FIAU did not ask or were not given the confidential file. That means that they were insisting that the documentation was always there. Whether that is the case or not we have no means of saying. What I do know is that we carries out our report in May of 2016, by the end of May we reported and at that time we saw what we so the documentation is always there. I cannot say whether it was there or not but the going concern problem, the issue was cleared. By the end of 2016 the issue as far as the authorities were concerned was cleared. NM: Just let me explain a bit to follow up from an audit perspective obviously, what we assess is the risk that any regulator can actually take action. What Tonia is explaining here is that as a result of the second report that risk did not appear to be apparent, the FIAU report. But obviously on the 20th this evolved and we could not stand there and sign off on something. It is at that point when the material uncertainty erupted. Obviously probably it was there looming at the back but there was no evidence of it. Rather on the contrary it seems to have been a closed issue where the bank had to take immediate action and therefore there was no indication that previously alleged compliance of laws and regulations could have a material impact on the going concern. () Magistrate: Turing back to the point that you mentioned in relation to documentations system, is that normal banking normal practice also with other banks or was it something that you encountered only in Pilatus Bank? TZ: IF I may, it is not frequently encountered by I have come across situations where confidential information which separately in other files. But obviously it is not the norm. NM: As this was a private bank, I think they used this Swiss system. They actually used numbered accounts. So they knew who the UBO etc., but they referred to accounts by the CIF so just for security so that people were not talking in the bank about mentioning names but mentioning CIFs. I think it is a practice in private banking to organize it this was. (_/ Miroslava Milenovic: Yes but it is very hard to believe that there was the inspections from the regulator related to the compliance and anti-money laundering and the officer of charge, if I am not misunderstood was ex-KPMG. So she was completely aware what the inspection is about and what is a compliance review. So you are saying that actually they gave one part of the files and they did not give another part of the files just because they did not ask? Magistrate: SO let us make one important distinction. So when it came to the FIAU report - because this is a question which I was going to pose - so basically the approach that was taken by the bank as far as you can recollect from the information 818 t you received, somebody had to make a decision, decided to give information to the FIAU coming from the open file of they were selective in relation to what information to hand over to the FIAU vbecause that it there set and standard policy? AZ: As I said this is a very speculative part. Magistrate: If I am a regulatory authority and I ask you for information, I am to assume in good faith that you are going to give me that information as it is being asked of you specifically in relation to your statutory obligations. If I am a judiciary authority and I tum up at your offices and I ask you for some information, if I learn that you are giving me this piece of information but not the other, I would very much be prepared to take immediate action to investigate the action and I think that would be legitimate because you cannot withhold information from regulatory authorities on the guise of confidentiality. AZ: Absolutely not. Magistrate: Basically, this is the question. So this system, this two tier system ... AZ: The two-tier system is not the question is it? The two tier system it means that you give the two files . Magistrate: As far as the two-tier system is concerned, for regulatory authorities and for regulatory reasons whether it is two, three, four, five, ten it does not really make much difference. What the essence is if I need full and proper documentation, I must get full and proper documentation. AZ: Of course, I cannot but be in agreement with this argument. In fact, we were told that there were two files and that these people who came from FIAU did not ask them any questions. They just looked at the files that they were given. They did not say, "but do not you have more?" Magistrate: It depends on what files they were given. If they gave them the open file and keeping under wraps the confidential one you cannot expect the FIAU to go there and ask them for the confidential file if they did not know about the confidential file in the first place. That is what I am trying to understand. AZ: Why the files were not given in full or indeed if there was missing documentation which was then prepared in between the FIAU visit- this is what I was trying to say; we can only vouch for what we saw in May. However, there is another issue here and that is in relation to anti-money laundering documentation. There is such a thing as remediation. So with documentation, a bank or any subject persons including ourselves, because we are subject persons, we have an obligation to keep at the time of account opening, open certain documentation, sometimes there is a period where certain documentation can come in within three months or a few months after the 819 account opening, but this is when you are very satisfied that you can open the account. The documentation should be there at the start. If the processes of that organization are not up to scratch, are not capturing all the information, for instance are not getting a prove of identity as required by law when opening the accounts, and then there is a review by regulatory authority or by internal review. It could be either or. Here are all these shortcomings we have to remediate and then there is a remediation process. So say we have not gone into enough detail, we have not proper documented for instance the prove of the origin of funds. You can do that later. That is called remediation. Normally when regulatory authorities impose remediation procedures after a visit there would be a fine with a period of time by which time you need to remediate and then another visit to remediate and in fact if I am not mistaken the FIAU in their final report actually mentioned their surprise in this documentation was not there in the beginning and they also make reference like the problems they saw before no longer persisted implying that there was remediation. I wanted to make clear that when - this is when I made the statement which got this argument is that when we saw the files, we saw the files at a date and we did not see the files when the FIAU saw the files. Magistrate: Th.is begs another question. So when you performed your task as external auditor, did you ensure that you were given all the necessary documentation whether in the open file as well as in the more confidential file? AZ: Yes I confirm. We knew about all this. Magistrate: Some of the speculation and allegations that were raised related specifically to the fact that this back failed to disclose information. Apart from that, worse then that, this bank also kept under wraps information which could not be divulged to regulatory or other authorities. Now we will come to that later but I would like to continue giving the floor. AZ: It is very important that when that hit the media, clearly it exploded. Therefore from our point of view we had to carry out further procedures. I repeat that I communicated immediately with the audit committee and we sought a meeting with the audit committee. AC Ian J Abdilla: Since you mentioned this, the events of the 20th April, so you were aware that on the 21st there was going to be the board meeting. NM: Of course! AC Ian J Abdilla: How long was this meeting planned? NM: Probably it would have been planned a couple of months before. The board meetings are set well ahead. 820 AC Ian J Abdilla: And this was a statutory board meeting whereby certain documentation had to be signed off for regulatory submissions. NM: There is a requirement for the financial statements to be submitted to the regulator within four months from the reporting date, that is by the 301h of April. AC Ian J Abdilla: So you were going to be present for this board meeting as well? NM: We are not normally present to board meetings. We are present at the audit committee meetings and then the audit committee proposed the approval of those accounts to the rest of the members to the board. Magistrate: But was not there going to be an audit committee meting on the day as well? ( / NM: No. the committee meeting would have been before. I cannot remember the date. AC Ian J Abdilla: Were you aware also that as part of this board meeting, four documents were also going to be discussed, prepared by the internal auditors of Pilatus Bank? NM: No. I would not have the agenda for the board meeting. AC Ian J Abdilla: But you said you would be attending the audit committee. Were you aware that the audit committee had also engaged services Price Waterhouse to carry out four reports? NM: But those are not provided to us before the deliberation by the board. That is the process. So the board would have to go to the ... and then they are released to us. AC Ian J Abdilla: So you can continue. ( ../ NM: So you can imagine the impact also on us when we heard the news and clearly it was something which we had automatically had to discuss internally. Just to give you an idea, the team was composed before the event by two seniors, a manager assistant and a senior manager, an IRM (Information risk management) specialist together with myself and the engagement leader and a second partner which is a quality control reviewing partner. That is a system internally which we apply for public interest entities where the second partner challenges the approach, challenges the work being carried out, challenges our judgment and conclusions and also reviews the financial statement before these are actually released for us to release the opinion. At that time clearly I had also to escalate the settle level which goes outside the team and so the team was made also, included two other partners; the senior partner and the risk management partner. 821 - UUOS2?. Magistrate: So on the 2Qth this that broke out, I understand that it struck you like lightening. Why did it strike you like that? NM: Because the news was totally new. Magistrate: So basically you felt surprised with these allegations because you had already went through the bank's accounting and financial records before. NM: Yes. Magistrate: And you audited those records in 2014, '15 and '16 in particular. So that was the reason why you felt surprised that you did not find anything of this sort? NM: Perhaps the word surprise is not the appropriate word. It is the event which escalated the going concern issue into a material uncertainty for obvious reasons. Because the event, the way it transformed itself within 24 hours clearly required first of all of the bank itself the audit committee, the non-executive directors to assess and evaluate what was happening and whether there was any truth behind those allegations and then the people responsible for the financials in the first instance and then on me as auditors because we are actually opining on those financial statements always in the context of the opinion on the financial statements and therefore I am not there to pass judgement in terms of as a Court would, but I need to assess whether there were any non-compliance with laws and regulations that has an impact on the financial statements and clearly there was an unresolved at the point in time material uncertainty. AZ: To make this statement very clear, the allegations that came to light at that specific day coming mostly out of the whistleblower, those allegations were not known or we had no prevailed and had not seen anything of that in our relationship with the bank both during the specific agreed upon procedures I referred to previously or indeed in the course of the audit. Therefore, surprise not being the right word but more this was news and it was significant news in various ways. It was significant in the course of the audit and the audit opinion. But it was also significant from our point of view into whether there was at that stage a decision to be taken in what is the correct course of action professionally. The first decision for us is, this is a bank which is being accused of major wrongdoing. There is no argument if these accusations are correct, this is not a client we would want to have. So what do we do at this stage? These are allegations. We would immediately leave the client to their own devices and ask them to find another auditor. I do not believe we can do that by the way because the allegations were not proven. Professionally it is not the correct thing to do. An auditor when resigning has to give concrete examples and the very fact that there were allegations in the press and therefore we decided to resign it is not a good enough reason professionally. So we believed at that stage that the only course of actin for us is to 822 (_) enter into the merits of those allegations. And to enter into the merits in accordance with these standards. Miroslava Milenovic: But international audit standards it is always that the auditor could say, "sorry we do not want to be involved." It is also reputation risk for the auditor when such a client is appearing. AZ: Not so. That is not the case. International auditing standards do not tell you whether you should accept a client or not. As an international firm we obviously have our own processes and whether we want to be associated with clients who are doing something we do not want. ( .J Magistrate: I would not really want such a person to be a customer of mine if it were true. And I think this applies to KPMG as much as to any other audit firm around Malta and elsewhere . AC Ian J Abdilla: We jumped the gun and went to 20th April. You were approached in December 2012, January 2014 this person got a license so you performed I believe an audit for 2014, 2015 and 2016. I wanted to ask what conclusions you had on these audits, were there any management issues and qualifications that you did and another thing is, in your audit have you went into the banking system of the bank? Flexcude; have you audited the system? Have you check whether the system was performing properly, functioning as it should be? Then we go to the events of the 20 1h. ( _) NM: I was coming to that. Again the 2014 and 2015 were the initial years and in reality, the bank was not really fully set-up in all processes. So it was still emerging. Still setting up the partments, still looking at formalizing policies. So it was evolving. It was a small bank. And even in terms of our management report we could not even be specific in terms of the weaknesses and recommendations because of that and we had actually reported in our management letter this fact. In terms of getting comfort around the required comfort around the numbers, yes in 2014 and 2015, in 2014 there was really few transactions and in 2015 a bit more, we did get the comfort and our opinion was an unqualified opinion terms of the truth and fairness of the financial statement. If I may I will use the word unmodified which is the word now being used. It was unmodified. I think the most pertinent question to answer is the one you referred to around the systems and the work we did. And whilst we do carry out what are called review of general IT control around systems during the normal course of our audit to access control, management over changes, to access password reliability and all that, ifI may go back to the 20th ... Magistrate: Please do as you were planning and then we will go through our questions afterwards. Because otherwise your train of thought would .... 823 NM: Required of us a higher level of persuasive as actually be in a position to close off on the financial statements. So what happened on the 20th created a material uncertainty which for us was very difficult to actually conclude and to add what Tonio is saying, we were also seeing the possibility that if we were not in a position to actually conclude on our procedures, that would have created what it known as a scope limitation or limitation of scope on the work we could possible do and that would have resulted in either of one of two things. We either issue an opinion which states that we are unable to give an opinion, stating the reasons why or if the bank would not accept that situation, that is where we would have resigned. We would have no option but to resign. If the bank would not allow us to issue the disclaimers, we would have no option. That was what we were probably seeing. Because to get that persuasive evidence is very difficult. So this is the way we approach the engagement in terms of management, in the board, all denied the allegations. So we said, "Look we need to do a lot of work." It was not something they were very pleased about. I can tell you that. It was not an easy assignment in terms of seeing management there with us having completed the engagement and now re-entering, opening up, we actually opened up everything again. When you get those allegations you cannot leave a stone unturned if you want to get that level of persuasive to allow you to conclude. We actually planned this in the office and then explained to them the process. AC Ian J Abdilla: As you go along can you explain if you have days? Because as you know the 20th the magistrate was involved so for 5 or 2 weeks the bank was closed down, we were there. So if you can please explain the timeline and what happened. I believe you did a second audit. NM: Not a second audit. This was a continuation of the same audit. It was not a specific engagement. AC Ian J Abdilla: So if you can now say the timelines, the dates, who was present for the meetings. NM: I might not have all the dates. I think we meet the audit committee members the following week for a brief meeting at the bank at which the audit committee chair was not there because he had immediately resigned. Magistrate: Who was? NM: Mr. Philip Mercieca. Magistrate: He reigned? 824 NM: He resigned. The director resigned and obviously he was not present. Present there were two other members. I cannot recall. I can actually look them up. By conference by the way. AZ: I was present as well. NM: So it was Mustafa Cetinel and Robert L Klingensmith. And there was also present in attendance Mr Hamidreza. Magistrate: He was abroad if I am mistaken. Right? NM: Who? Magistrate: Ghanbari was abroad as well? ( NM: No. He was present. He was in the meeting. This is a relative a short meeting basically explaining what I have just explained to you; that this creates a post balance sheet event and in terms of standards management have to consider the impact of the post balance sheet events on the financial statements and the impact could be either no impactor an impact which would require a disclosure or an impact which could also require an adjustment to the number depending on whether that reflects a condition which would have existed at the balance sheet date. Clearly this is something which we explained. We explained thatthe allegations required us to-but they were not doing nothing about it obviously, we had to be comfort- do much more procedures and we explained to them the process. The process was in four basically. 1 we had to make sure that we actually captured all the allegations and this is something relatively easy in terms of everyone was following the news and so we were not simply restricting our analyses to what was at the time but obviously we did understand that this was an evolving issue and we have to keep our eyes open to what was happening at least up until the date we decided to sign off. Obviously beyond that we cannot do anything else. So that is the first thing. Secondly we explained to them that under the circumstances we had to go again and look into the systems in much greater detail and we said that the object is to see whether or not there was any possibility of the system being manipulated, of transactions being omitted or extracted or modified or reversed. So that was part one and part two. The third part was obviously delving into the allegations once we get the comfort of the first two and the fourth was concluding. We told them that we could not give them any idea of the timing of the procedures and when these were to be completed. Obviously they were under a lot of pressure at the time because there were a number of others who were looking into there records and therefore they were split into them trying to answer our queries and answer other people's queries. But obviously we said that we have to do what we have to do and we could not be pressured into closing off our engagement until we are satisfied, if we are satisfied of the procedures. 825 Miroslava Milenovic: My major concern is and if you can clarify this to me, actually I do not understand why you were so surprised in April 2017 taking into consideration that you looked in all transactions all clients, all IML procedures to know your customer, transactions everything must gave you a confident that whatever is written in that article is a lie. NM: But what happened on the 201h was totally news to us. Miroslava Milenovic: I understand that it is just the news coverage. Because of that my question is why in that time to look deeply, to ask them if there is a double system or manipulation in transactions and everything? Why you did not do that even before? Did you as auditor partner for the bank, did you read this report related to some transactions performed by- I suppose- KPMG team in rnid-2016? You had that? NM: No. Miroslava Milenovic: You were not aware of that? NM: I was aware of it but not to the contents of the report. Miroslava Milenovic: So you were aware that they did it. NM: We are not permitted to actually look into the reports. Obviously we discussed the findings. But as soon as that was provided it could not be provided to me. I only get that from the client. Miroslava Milenovic: But you were present on the audit committee when it was discussed? NM: No. Miroslava Milenovic: So actually you only knew that everything is ok but nothing in deep. Nothing in detail. Were you aware on what clients they checked? NM: But we were aware of the most important thing, the FIAU told the bank that the problems that they had identified previously no longer exist. That is the ... Magistrate: The issue is on the 2Qth of April there were these allegations that were being published and what have you and of course from your end you decided that something had to be done here. NM: Something more. Magistrate: Something to these allegations. That is why I asked the question earlier on in relation to this specific point. However early on I used to word surprised and you said not surprised really but the fact that these news were news. Now the fact that it was news meant that before these news were published, for you there was no 826 reason to suspect anything on those Imes because it did not find anything on those Imes. NM: I confirm that. Magistrate: That is what I understood from what you were saymg. Therefore and this perhaps ties to what Mrs Milenovic is saymg. Once that on the 20 1h of April you sort of saw that this news to you and once that this is news to you there is an element of surprise, undeniably you cannot say no, her pomt is you knew that there was nothing thanks to your previous work so at that stage you should not have been surprised or worried or concerned because you should have had the confidence. It is a different way of lookillg at things. s AC Ian JAbdilla: If for example Egrant was mentioned, I presume that as part of your audit exercises throughout these last three periods you would have had a list of clients even in your files so by simply going back to your files .... Magistrate: Sorry for interrupting but if I am not mistaken the connection Egrant Pilatus was made on the 20th was not made before. Leave Egrant out of the equation for the time being. We will come to that very soon. But in order to access the frame of mind. Miroslava Milenovic: They did not do just audit. They did this procedure, review on clients so they knew about before the 20th of April. So they were completely ok that everything is covered. Magistrate: The pomt is on the 20th, remember the drama that took place. AC Ian J Abdilla: What I was going to say is that the allegations that were made ill the run-up to the 20th, in the few hours of the 20th was Egrant, the one million transfer. Magistrate: So the allegations were on the 20th of April 2017 there were two main articles that were published by Caruana Galizia. Number one 4:41pm claimillg that 1.017milion US dollars were transferred from the account of Al Sahra in Pilatus to Egrant ill Dubai, that was the mam drift of the article. 7:59pm Caruana Galizia publishing that Michelle Muscat was the ultimate beneficial owner of this Egrant company thanks to nommee shares held by Mossack Fionseca nominees. Those are the two allegations. And of course, the drama that took place. Those two articles in rapid succession after a whole week of build-up, after a two month break, I went through that and I know exactly what I am saymg, so basically there was this sort of build-p that took everyone to a certain extend not by surprise because everyone was waiting for something to happen on these lines and that is why I used surprise earlier on because really there was an element of uncertainty as to when and what is gomg to come out but everyone was expecting something to out basically. 827 f AC Ian J Abdilla: My point in my question was since your threshold was 200,000 for the audit and most probably part of your audit you would have kept captured also the client list, was not is just a question to go through your audit files, and see that there is no Al Sahra, there is Al Sahra, there was a transaction of 1.012 million which should have been captures through our threshold of 200,000 as an initial threshold. So technically if all the processes applied by KPMG were correct and properly functioning then the surprise was no issue. Magistrate: There should have been no surprise. That is the point and please together with this address the point relating to the fact that roughly a year before certain issues were already flagged by FIAU. So basically, I think that is were Mrs Milenovic is coming from. AC Ian J Abdilla: Just another point. For the audit of 2016, since the Magistrate mentioned this report of FIAU, so you as an audit team you were not aware because it might have been dealt with another section of KMPG and I understand that finally FIAU issued that clean report as a follow up, but did this incident .... ( ) Magistrate: It is not a fully clean file. AC Ian J Abdilla: This incident of the original FIAU report, the KPMG and Camilleri Preziosi tasks and the final report by FIAU did it impinge on the way you did the audit in 2016 and perhaps even extending a little bit the scope of the audit? You were aware of this issue, did you consider that for 2016 you placed much more attention on KYC and documentation as part of your audit as well? Magistrate: Did you higher your thresholds? NM: Yes of course. There has to be a distinction between the normal audit and what is normally required and then the enhanced procedures which we need to escalate when something happens. We carry out the normal procedures around systems, around reconciliations, around client acceptance procedures. Those we do. Magistrate: Also in 2016? NM: Yes. AZ: I think there is a fundamental misunderstanding we have to clear. You are assuming that an auditor knows all of the transactions of the clients of a bank and that is far from the truth. We are only interested actually in the financial statements and the veracity of the financial statement. All the work we do is leading to us giving the financial statement provide that true and fair view of the financial position of the bank. This is what we are interested in. we are only interested in rules and regulations in so far as the reputation of the bank may have an impact of its going concern. it is a very specific task and a very focused one. Obviously, we would not have a list of all 828 s the clients of the bank. We an access it but we would not have it. We do not keep any documents of the client in our files. In our files we only keep copies of our work to come to the opinion and all of the file is leading to the financial statements. It is all linked to financial statements. We do not do a forensic audit. We have to satisfy ourselves that we are reasonably comfortable that the financial statements are correct. Whether there was the transaction of Egrant or not, from the point of view of the financial statement per se would have been totally irrelevant. Whoever the UBO is, is totally irrelevant accept for one fundamental difference, that if that allegation was correct and that allegation of the 2Q 1h is in my view the most damning of everything as that was said, if that was true then I think that in the circumstances there would have been serious doubt on the going concern of the bank because I do not think that you can ever justify the action of the bank in taking into account those transactions. This is what prompted. Then we looked at all the allegations. Magistrate: It was the tipping point really. NM: Just to make also another point, as part of our normal audit procedures we also look at what are known the four risk factors. We carry out an assessment as to whether or not when fraud can actually be perpetrated and how this is being controlled. So in terms of our normal assessments that did not highlight any issues. However when you are confronted with that allegation you cannot ignore it and then you have to enhance your procedures. So it is not a question of "Alright, I did enough. I can rely on that." No you cannot because now there is this specific allegation. Magistrate: All of a sudden, a certain doubt would have been instilled in your frame of mind and therefore you start even doubting your own customer to whether he is really portraying and giving to you a true and fair record. NM: We are required by standard to do that. The standard tells you is such cases that you need a higher level of persuasive evidence and that is what we sought out to do. AZ: I think what you just said is very pertinent. The bank had a certain risk appetite and that was reflected in its client base. That risk appetite requires a much higher level of controls. The way the bank was set up and the documentation we saw in our agreed upon procedures reflected that higher level, the ones we saw as I said. So the risk appetite per se is an issue from the point of view even of the audit. But when you then come to a situation that this is not a risk appetite, this is beyond, nobody can justify. This is not a question of judgement anymore. Magistrate: You stepped the line between risk appetite and noncompliance if not devious. AZ: Precisely and that could not be ignored. This is when discussion with management became difficult because they were looking at us and saying, "Do you 829 believe this?" Obviously, it was not a question of whether or not, respective of our own personal opinions, it was not a question or not we believed it. It was a question we had the responsibility and we had to go down that road. NM: When I went to the question, what should we do, should we resign, or should we do our job, at that stage our reasoning was very simple. There are these allegations, we are in a unique position, not having signed the accounts already, that the standards demand for us to do this, and perhaps we can bring some more clarity on this issue. We are doing our job and this is a good team. It is a bit our purpose if you know what I am trying to say. AZ: It is our purpose actually. NM: This is why we are here. Forget what is being said out there. We are professionals. As far as I know these people live in Malta, it was just before an election, they have families, there are a lot of issues and pressures and we are going to do our job and we are going to do it till we are satisfied one way or the other. This is the way we approached this. Magistrate: This is also on the 20th. Can you please go through what your firm did from then onwards? AZ: I already explained that we had a process in place to make sure that we capture allegations as they continued to evolve. The first thing we did obviously we said, look the only way we are going to get comfort is by trying to make sure that the system could not be tampered with. Magistrate: When you say the system, what are you referring to? AZ: We are referring to the banking system which is reflected by the Flexcube and then the interface with Thus as the swift bureau. So we spilt the transactions in two. We could have actually focused on one side, on the cash side but we also looked at the non-cash but let me start with the cash. The bank is not a Swift member itself so it uses the services of Thus Swift Bureau for transfer funds, for movements of funds. So we confirmed that that was the only service provider. We confirmed the integrity of the services providers by looking at other banks they service in the Americas and also in Europe . We confirmed directly with Thus that they only provided one specific service to the bank and that service was given by one organization within Thus. AC Ian J Abdilla: Did you make personal contact with Thus or through the client? AZ: Directly with Thus always. AC Ian J Abdilla: You in direct contact. 830 (_) AZ: No. Directly with Thus. We actually got all the data from the inception of the relationship from Thus until that date. We also asked them to give us an electronic copy of all enquiries made by the bank from inception to that point in time. So we hand in our hands the complete list of all incoming and outcoming Swift messages and the complete list of all the massages, the email messages which we went through to understand whether there was any request for modifications, for deletions, for diversions and all that. What we then did with the data is reconcile the data with the Flexcube, totally, all of them. Magistrate: Since inception you mean. AZ: From 18th of January 2014. Miroslava Milenovic: You did this reconciliation between the Flexcube and Thus? AZ: Yes. Miroslava Milenovic: Did you find anything? AZ: No. Miroslava Milenovic: Nothing? AZ: Everything was reconciled either electronically or manually. Miroslava Milenovic: Completely. AZ: Yes. This is something which can be done. If you have the date you can do it. NM: not everything matched. Everything reconciled. Miroslava Milenovic: There were differences? ( NM: There would be but then you will understand whether or not those differences are acceptable differences obviously. Magistrate: So there were differences but at the end of the day they were reconciled. NM: Yes and they were not suspicious differences. Magistrate: So when we are dealing with differences, are we running into hundreds, thousands, millions? NM: In terms of number of transactions or in terms of value? Magistrate: In terms of value. NM: I do not know at the top of my head. 831 AZ: From what I understood of these, these differences there is an explaination for them. It is not because somebody did a mistake. There will be a separate story of every one of these. We had addressed this is a meeting. NM: It is very important to point out that we also reconciled all the Nostro bank accounts. These all tie together. You have all the incoming and outgoing payments going into the system with Flexcube with we reconciled with the Nostro reconciliations. So in terms of movements of cash, they were all there. That was one part. Remember also that all the Swift messages make reference to the CIF numbers and therefore we could actually tie in to all the transactions within Flexcube. That was part to A. Then we looked at what could possibly be omitted or excluded from the system. And those could be the inter-account movements. So we started to do this by elimination. The first thing is there cannot be one single account which was hit by a cashflow which could be in any way modified without the client doing anything it and not leaving a trace. So all accounts which experienced a cashfl.ow or a cash outflow following a cash inflow could not have been modified by a non-cash transaction without leaving a trace. So that is point number one. We only had to look at two accounts with no cash movements and the inter account transfer. So technically, if you were to speak to facilitation of oracle they will tell you there is no way you can actually delete two accounts without laving a trace. However IT specialists say that if you have someone who is really knowledgeable and have access to the database tables of oracle, you can actually modify that data and take two accounts out. So we said, "ok what is the risk of this happening? What is the risk of actually opening two accounts, putting debit and a credit and then removing those?" First of all Oracle said that it is very difficult to do it without leaving a trace but lets say you can still do it. You would have still to modify all the back-ups so you cannot actually modify the accounting here and the ignore all the back-ups and we had three data sets which we had acquired before and during the course of our audit and we could actually check that the SIFs that existed in the previous periods were actually found in the list. We also said, look even if they had to do that again, they would have to physically remove all the files relating to those accounts which again would have involved many more people to actually destroy the physical files from the premises. So in the end we obtained very strong and very persuasive evidence that the system could not have been modified in any way during the course of the three and a half years. Not just 2016. We did this from the inception. We got a high level of assurance on this part of the audit. This is a very important part because it would have let us continue with the procedure so if at any point in time we found something which said, look but you cannot conclude on this, we would have had what I refer to before as a scope limitation and we would have to stop there and say our opinion would have had to be a disclaimer under the circumstances. Let me stop here for a bit because probably you have some questions. 832 Magistrate: I have a question to pose. So when you started querying this technical aspect, did you also query whether the bank had an alternative banking system that could operate in parallel with Flexcube? NM: We assessed that obviously. But cannot see how that could have been possible without the institution having no correspondent banking relationships, having the same name. that could have been impossible. The same IBAN, that would have been impossible. That would have been known in the market. It had to be a different institution under a different name and license somewhere else. r Magistrate: Lets be clear because as far as the allegations are concerned, the actual amounts that were allegedly transferred using Pilatus platform ran in the millions not in the hundred or in the thousands. And the allegations were very specific. If we leave out the specific details mentioned in the article, and the article was very clear that it was Pilatus Bank, it was Al Sahra account, and from Al Sahra account it went through to Egrant Dubai using Pilatus Bank. if we leave that aside for a moment, and this is something that I would like to clarify also, would it have been - it is a bit hypothetical but I have to pose it like that- feasible and if at all possible for a bank to execute any such payment transaction by-passing correspondent banks? NM: There are other means but it would have to go to the Nostro system. You have to use your funds. Somewhere along the line you have to make contact with your cash. Magistrate: Did you find any evidence in relation to the Nostro accounts? NM: No. In fact what I said is that when we have looked at the completeness of the inflows and outflows in the Thus, the data we got, we reconciled that to the Flexcube which was the reconcile to the Nostro. ( Magistrate: You could have the full picture. NM: Yes. In fact we could have stopped. We could technically have stopped. But we did not want to end here. We could have stopped in the Nostro section but we did not want to because then you are excluding what you are saying; the possibility of other banks but having obtained all the flow of funds from Thus, we reconciled it with Flexcube and the Nostros, anything which could possibly have happened must have happened around it and not in the name of the bank and not under the bank's !BAN and under a separate jurisdiction. AZ: We checked the perimeter and this is what we are saying. Magistrate: As far as the article is concerned, it did not mention anything but Pilatus Bank, Pilatus banking system, through Pilatus bank accounts, going through correspondent banks so much so that a lot of hullabaloo was created even in the article 833 itself about US correspondent banks not approving the transaction, of people calling and stuff. And of course nobody mentioned any other, or rather the articles did not mention any other banking methodology, orthodox or unorthodox for that so please do continue on this. NM: So that closes a very important part of our process and then obviously we started delving into the allegations. So here we said, look now we can actually look on whether or not the allegations were true or not. Not in view of whether or not we had to give an opinion of those allegations but whether or not those allegations could have an impact on the reputation and the license of the bank and therefore an impact on the going concern of the bank. just to link again to the original objective of the audit. So we started going through the allegations. Obviously the first one was the one you are mentioning, the transfer of ... (' Magistrate: 1.017 million dollars. NM: The allegation said that it referred to Al Sahra and payments had been made out of this account in favour of Heameville and Tillgate and Egrant allegedly as having Mrs Michelle Muscat as the UBO more specifically that 1.017 million were paid to Egrant into Dubai account together with a number of 100,000 payments January, February and March. Twice a week actually. Payments instructions given by Famoush Farsian. So there what we did first we searched for Al Sahra FZCO which we did not find. You cannot stop there so we got all the pertinantions ond combinations of that name and went through the whole list and we found two similar names mainly Al Sahra FZCO which was of the Heydarov and it had only three deposits presented by rental income which the audit team reconciled to tenancy agreements. And then there was Sahra FZCO so there was a Sahra FZCO which had deposits pertaining to dividents receivable Yassad Gloria Hotel which was 100% owned by Sahra itself and rentaling income from General trading. All dividends were traced to the dividend warrants or reconciled to the audit financial statements. The rental income was to make 7 years statements. There were other transfers but they were inter account transfers because they had two accounts of Al Sahra either current or terms so it was inter account transfers. All outgoing payments were related to management fees payable to service providers related to the real estate. There were no one millions payments mentioned anywhere. Magistrate: So you also analyzed the allegations in terms of figures not only in terms of names? NM: We had actually then asked for the statements, the account statement, we reconciled it to the General Ledger and we went into transaction by transaction and putting evidence for each transaction and obviously we could not in any way support the veracity of that allegation. We also looked for accounts in the name of Famoush 834 ( Farsian for example. Any connection, anything which was mention in the allegation was actually what we went into. Here it did not flag any issues in this respect. I do not whether you have any questions. A'Z: Actually in our work we had found no confirmation that the allegation was true. Magistrate: Apart from the allegation related to Egrant, you also tried to see whether this Al Sahra company was also transacting with Tillgate? NM: We went to all the transactions. Obviously I think a very important point is that we did not consider the allegations whilst we considered allegation on its own, we also considered the allegations in their totality. When you start also finding allegation number 1, nothing, number 2 nothing, number 3 nothing, then you star to get a different picture. Miroslava Milenovic: It is clear that you did not find anything what was written in the article. Also according to the anti-money laundering law you also obliged to report any suspicious transactions. So after you lookin detail all transactions in Pilatus did you find anything what could maybe alert you that you file a suspicious report? NM: We did not go through 100% of the database in terms of reviewing transactions. We checked that in terms of completeness and then we delved into the separate allegations in its widest terms. So any connections like I said - they mentioned Famoush Farsian, we also looked for accounts ... Miroslava Milenovic: But you look Famoush Farsian you look everything 100,000, you look around everything 1 million. ( ..J Magistrate: If you allow, the issue at this stage does not really center about the specific profiling of the transactions because that would go well beyond and apart from that there would be certain other issues and procedures that we would have to go through should there have been a shortcoming. Miroslava Milenovic: May I ask then to rephrase my question. The international audit standards require that you will look related third parties. Am I right? NM: Yes. Miroslava Milenovic: Did you find any? NM: Yes. Actually it was one of the allegations related to a loan to a Negarin Sadr which the allegation being that the payment of 400,000 out of funds made available as a loan to Negarin Sadr to a bank account held ... Magistrate: That was published the day after. 835 NM: Yes but we obviously went into it. You cannot ignore and that is why I said in the beginning that the first part of our additional procedures was to identify all allegations and that is something which we had to keep on doing regard to the signing of our opinion. So this was one of them. There was a loan to Negarin Sadr, his sister, it was a loan if 1.5 million dollars. It was directly paid to no one else but the SML ... ranch which they bought ... So we looked at other payments. There were no payments of 400,000 to anyone else and the only movement in the loan account was simply the debt interest, the monthly debit interest and the repayment of the loan of 9000 each. Magistrate: So you did not find any evidence of any split payment for example or any other transaction warranting the 400,000. NM: Obviously we traced the one million to the Swift message. So no if that was ... ( _) Magistrate: The 1.5 or the 1 million? NM: The 1.5. So that we traced to the Swift message to its intended destination. I do not know what happened after. They still hold the account and they still hold the interest as a pledge against the loan. It is there. Whether or not they will recover anything from that is a separate issue. Miroslava Milenovic: Any other related party? AZ: We can go allegation by allegation. I think that is the best thing to do because I think it throws a light on the whole. NM: I do not know whether it was part of the allegations which funded the acquisition of an apartment in Qui-Si-Sana, a loan which was being repaid by Ali Sadr himself. Magistrate: And it was also mentioned in your report? NM: Our final report does not make men ti on to a specific reference. Our report relates to the financial statement. This is accessible at the Registrar of Companies and you will find their opinion on the financial statement and their opinion on the financial statement in this case we have to go through a process ... going concern. In this case I am jumping the gun here, we have actually concluded on the going concern but there is a specific reference in the audit report which is referred to a key audit matter where it says what we have considered to be a signification key audit matter referring to the allegations and how we have addressed it not in very specific terms because obviously you cannot specify procedures carried out during the course of the audit. So you have to give an indication of how you got comfortable with that risk. AZ: Perhaps it is useful we go through the allegations and our findings? Miroslava Milenovic: I think that the main thing is to understand what you audit. 836 l f . ! , -, ') '""' u v ~~ :: .) Magistrate: But in subject to the matter of this case because I am not questioning their audit. Miroslava Milenovic: It is about the relating parties. So international accounting standards together with your international audit standards require for that it will separately be disclosed all transactions to their related parties which means loans, all transactions and everything. Did you check that in your audit and also afterward in April when that happened? I am not talking here only about Ali Sadr loan or his sister's loan or his wife's loan. I am talking about a huge number of his companies. AZ: The procedures as you say there is a requirement on the bank to actually have a process to identify related parties and on us to audit those related parties. So the first thing we do we assess how these are identified, we ask them for a list, we look at the relationship and how that relationship qualifies as a related party. Magistrate: At this stage I am not really concerned about that. That could come at a second stage. AZ: Disclosure in note 29, full disclosure for all related party transactions. I stand to be guided how .. in another allegation if we can go through is the whistleblower claimed that Portuguese lawyers had visited Pilatus in order to open a bank account for a Portuguese company. Magistrate: My task is very specific and it relates to those two allegations that we made on the 20th of April and that is why I kept strictly in line with what was mentioned in that website on the 20th of April. You already mentioned that the management, these two principle management figures Ali Sadr and Hamidreza Ghanbari they do seem to work out in a similar fashion as to what happens with Swiss banks and Swiss banking practice. However did you notice any signs of closed attitudes perhaps? Or a devious approach towards the banking system? For example did you ever notice whether these people were trying sometimes to take you for a ride or to give you wrong or incomplete to a certain extend? My concern is whether these people in the management of this bank - I mentioned Ali Sadr and Ghanbari because they are the top two, I do not know about the others - my main concern is whether these people were setting up a bank with state of the art technology, using Flexcube which we have learned it is one of the best core banking systems available around. We have had the original CEO of the bank claiming that he wanted to create the perfect bank. the issue is and this enquiry to a certain extent, did you encounter evidence of this bank creating a smoke screen perhaps, a dual system whereby on the face of it, it would appear to be carrying out legitimate business while in parallel it would be carrying out money-laundering activities? I am saying specific moneylaundering activities because if these allegations were true, I think they would easily be qualified as money laundering activities. Did you discover or identify any evidence 837 d pointing towards this sort of practice not only through the structures of the bank but also through the manner in which the top brass of the bank approached you, spoke to you, gave you information, you could have caught them lying to you at times? Sometimes it is little details that can make the difference. AZ: The answer is no but I would clarify something. One thing which was quite evident that they did not trust everyone. It was not uncommon that it when it came to certain confidential information they would not allow everyone to review it. Normally said "I would like the manager to review this" or "We would like the partner to review this" or "we would like to discuss this with the manager or with the partner." But it was never a question of withholding information. It was never a question of us finding that what they told us was incorrect or incomplete but that sort of attitude yes, it was a bit of a nuisance sometimes but it not uncommon. That sometimes comes across as "why do they not want to give this evidence?" Yes this happened. Also for example asking for a full list with names. In the beginning they said, "We will give you the full list, you tell us which one you want to see and we will give you the files." We say "Look this is untenable for us. We have to have the full list." They would have given us the numbered accounts but not the names. They will ask us to choose and they will give us whatever we wanted. "Look this cannot work. We need to have .. " So this sort of thing but we had never come across something which was discomforted or something to be a lie. That would definitely have ended the relationship there and then. I can assure you. That would have escalated. Magistrate: Turning back to what you a,re saying in relation to the clients' list, when you asked for a full client list was it given to you in printed form? Were you allowed to verify it through Flexcube? AZ: Both. We asked for it in printed form but then we can actually extract it from Flexcube. Magistrate: But did you extract it yourself? AZ: Yes ourselves. Magistrate: So therefore you must have noted that the customer numbers ... AZ: Did not follow? Magistrate: Did you query that? AZ: We did obviously and that was one of the reason why we did additional procedures on the non-cash transactions because with the cash transactions all SIFs would be exposed. The reason why they skipped those numbers given to us clearly was that you could have a customer which would have been onboarded and then not authorized. When that was not authorized obviously that SIF is reversed and not 838 ( .I u. ,. ''. .·-rJJ .' {~ ; .- ·~ used. This is not uncommon. We have seen this in other banks. But that is why we were not happy with the completeness of the SIFs when we were looking at the completion of the transactions. So that is why we wanted to reconcile the cash movements with Flexcube and look at the probability of actually reversing any noncash movements in the second part. That is exactly the reason why we did that. Magistrate: I am asking this question because the information that this non-sequential feature in Flexcube sterns from the algometry itself. AZ: That was mentioned as well. Because we queried it. NM: Obviously from what I told you so it is not just the algometry because if it was just the algometry I would say to ignore but you even could actually onboard something not authorize it and reverse it. ( Magistrate: Point in fact we got the two versions. NM: But the point is that we did not stop there. We could not rely therefore on that being a control supporting the completeness. So we had to ignore it. We had to ignore that reply. We had to say that that reply still exposes us to a risk so that is why we continued further procedures. Magistrate: So essentially during the course of your enhanced analyses therefore of these banking system, of the banking practices and the allegations, did you come across any documentation in the bank either on digital format or on printed format indicating that the bank held any documents or any banking relationship with the companies Egrant, Tillgate or Heameville? AZ: No. (_/ Magistrate: Did you interview any of the employees in pursuance of your enhanced query in relation to these allegations? AZ: Yes. Continuously as part of the process. Magistrate: Who did you speak to? AZ: All of them. Antoniella Gauci, Dr Sant Fournier, the head of IT, Hamidreza. I think the only person I did not speak to was Ali Sadr himself. Magistrate: In relation to the onboarding process of customers by the bank, especially in relation to PEP, did you see any sort of-you said that they were not really trusting everyone with information, that is understandable, but to what extend did you consider the bank to be forthcoming with its information when it came to PEP, Maltese PEP in particular? 839 :--.. #" AZ: When ask~d for information, except when they were reluctant to provide it directly to more junior staff, it has always been provided freely to the manager or the partner. No doubt about that. Even during the process I can say that although it was not a pleasant process they cooperated fully. Magistrate: Did you manage to see or to obtain any printed documentation relating to the companies Egrant, Tillgate or Heamville at Pilatus Bank? AZ: No. Magistrate: Any further questions? AC Ian J Abdilla: Is it possible to have a copy of the report you did after the 20th of April so technically the data you got from Thus, the data you got from the reconciliation exercise? We are doing it as well so it would serve as a double check even for us so the data with the Nostro account, basically the exercise which you did. AZ: You are referring to our papers here because our report is the report attached to the financial statements. Magistrate: This is something which is internal to your firm now. AZ: These are the working papers supporting our opinion. Magistrate: Do you have that available? AZ: If the Court orders us to produce them ... Magistrate: I prefer not to order but if needs be. NM: We are legally prohibited unless it is a Court order. AZ: I prefer a Court order so we can say that we gave them under a Court order. Magistrate: So, you are being ordered please. Miroslava Milenovic: May I ask about management letters. It there anything we need to know in those letters? NM: The last management letter clearly highlighted the need to enhance the audit committee's governance structure because we were not happy with it. It obviously excluded any references to the enhanced procedures we carried out. I did not mention the fact that before releasing our opinion, we did have one final meeting with the regulator, the MFSA. We took them through the whole process as we did with you today and before actually releasing the opinion we asked them whether or not there is anything else which we should know about. Obviously this was something which was very sensitive and we gave the verbal confirmation at the time that there was 840 ( nothing that we should have been aware of before releasing the opinion. That is were it stopped. Then we signed off on the 23rd of June which was two months later. Magistrate: Please do supply the supporting documentation to your enhanced analyses following the 2Q 1h of April events. As assistant commissioner Abdilla told you, it is exactly on the lines of what this inquiry is doing hence the lady here, the gentlemen sitting there who are coming over to assist the inquiry which is going into a lot of details of course. So basically that documentation will definitely will be of assistance to this task. AZ: The documentation requested is our working papers relating to the systems. AC Ian J Abdilla: I just wanted to clarify something. Are your working papers readable in some form of special software? AZ: We will make them. AC IanJ Abdilla: Yes please. AZ: I think we should concentrate on the specific tests we carried out on the completeness of the systems. Is that right? Magistrate: Of course! AC Ian J Abdilla: Even the work on the allegations. That is a cross-match. AZ: Ok. To whom shall we give this? The Court? Magistrate: Yes please. It will have to be delivered under oath. Anyone of you can come over. It is a five-minute job. Nothing more and nothing less. The substance of the testimony is already there registered so basically it is a follow up to the main testimony. When do you think it would be passible for us to have this file? Ix-xiehda ta' Noel Mizzi kompliet nhar it-2 ta' Mejju 2018 fejn huwa pprezenta kopja tal-working papers relattivi ghall-proceduri li saru b'rabta mal-process t'awditjar tas-sena 2017. Magistrate: Can you please explain your presence this morning? Witness: Following your request I am providing the Court with a copy of all the working papers relating to the addition procedures carried out during the course of last year's audit. The working papers are in a format. 841 AC Ian Abdilla: Excel? Witness: It is a PDf format with attachments and there is a group - I have explained in the covering letter- there is a section of messages that are not readable but we have reproduced those in XML format. It is all in there. Obviously, I am always available. Either myself or any of our IT specialists to assist to Court if so required after this session. AC Ian Abdilla: IS the KPMG the auditors for Pilatus Bank? Witness: Yes we are. In fact we are presently auditing the 2017 financial statements. Magistrate: I think you had replied to that in the beginning of your testimony if I am not mistaken. We wanted to ensure that we got that right as well. Miroslava Milenovic: So from Flexcube you extracted copied the database of Pilatus and then you extracted that to readable excel format? Witness: In the work papers you mean? Miroslava Milenovic: This, as I understood you put Excel files into PDF or XML. Witness: First of all those are our work papers. Those are not documentation from Pilatus records. Those are the documentation that support our audit opinion. What you have there is an extract of our working papers, it is called a retention file which is produced in PDF because after 45 days of closing of the engagement, the files have to be closed and locked. So when we accessed those, they are in a PDF format with all the explanations and the attachment will retain the original format. So if it is an excel file, it is an excel file. If it is a word file it is a word file. If it is a PDF, it is a PDF and it is accessible to that file with the exception of a set of Swift messages, there are quite a number of Swift messages which are not readable unless you have our software. So what we did, we actually converted those into XML format for you which is in a separate file on the pen drive. Miroslava Milenovic: What are the steps? You extracted the database, I suppose IT experts from KPMG extracted that from Flexcube and from Thus. Then you compared. AC Ian Abdilla: From the nostro you said last time as well. Magistrate: Can you please explain the methodology? I think that is the question. Witness: Just for the sake of specifying, one of the work papers is an actual approach paper and there is a summary of work done and in the summary of work done, you can go through all the steps we have carried out and it is all set out before you can actually go into the more detailed work papers. That is one document you will find 842 ' - tiI ; ;'"'\.• i . ' . '"• -· .:: J there. So you are referring to our work on what we refer to as the completeness of the accounting records and specifically to those involving the cash flows of the bank and not the non cash transactions. There we have first of al that Thus is the only provider, it only provides Swift transfer services and then directly from Thus we obtained all the Swift messages and those Swift messages we obviously filtered and reconciled that it the accounting records of the bank which in this case is the core banking system Flexcube. Apart from that we also carried out procedures on the reconciliation of the nostros which are the bank accounts, those accounts that all these transactions will flow through. And so we have a three point check ( _,I AC Ian Abdilla: But I believe what the Court expert would also like to know is, in the pen drive would we find all transactions you have extracted from Pilatus, all transactions which you have got from Thus or is it just your working papers? Witness: I this it is our working papers. But there is detailed documentation. AC Ian Abdilla: We will not find all the transactions that have been extracted from Pilatus? Witness: I do not think that was retained on the audit file. AC Ian Abdilla: You are not allowed to keep specific transactions or specific information? Witness: We did not think that that was important. It is not required by standard to actually retain all the accountant records of the client on file. AC Ian Abdilla: So we would just find the reconciliation and the audit papers. Witness: The steps, the reconciliation we did on the working papers. AC Ian Abdilla: So, as you said, you took the nostro account - let's say - a client information. Witness: Not only, the nostro accounts is clearly a reconciliation process by the client but that is on the back of the bank statement confirmation. AC Ian Abdilla: But the documentation on the nostro is like a clients' database ownership or client ownership, the Flexcube transactions would be client ownership, as you obtained it directly from the Thus, would that be directly included in there as well? Witness: There is evidence of how we obtained all the records. I am not sure we have retained a copy of all the messages we received but it could be there . I have not gone to all the working paper. I just extracted it on the day, put it on a pen drive . 843 AC Ian Abdilla: If need be would all this documentation from Thus be available at your end? Witness: Yes for sure. That is why I said that if you need anything else we will be happy to help. Miroslava Milenovic: I have one more question. This is a huge work that your team and you did. I am sure it took months. Who paid that? Witness: The bank. not all of it unfortunately but obviously it is part of a process. Miroslava Milenovic: So that is the extra upon you agreed fee for? Witness: The audit fees I never fix. It is by its very nature cannot be fixed because otherwise it would restrain your works. So afterwards, when you completed everything, you go with the time spend, you make a proposal for what are known as audit overruns and then you discuss whether or not that is acceptable and to what extend that is acceptable. But that was after the event. '( J Miroslava Milenovic: Did KPMG issue a management letter or any kind of - I do not want to say report - any paper to the bank regarding this conciliation with nostro accounts and everything or it was just for KPMG? Witness: We do not share our working papers with the bank. Miroslava Milenovic: Even correspondence with Thus? Nothing? Witness: No. There might have been certain correspondence to make sure that they are actually authorized. So if I am discussing something with you and I need the client's authority, there we do copy the client so that the client then again - please proceed. So you will find a lot of those messages "please proceed to assess the audit. Please provide anything which you .. ." to that extend. ( ../ Magistrate: Now, one other thing that I wanted to clarify in relation to the technical assessment that was made in relation to the bank's core banking system and its database . Now if I understood you correctly last time, you said that one of the technical people that analysed Flexcube gave you the idea or opinion or view that technically it is possible for transactions to be deleted within the system itself. Am I correct? Witness: Our IT specialist told me and this is on the back of the fact that the CIF numbers were not sequential. And if you recall I have mentioned that the client informed us that the reason for that was actually - I mentioned one and you mentioned another one and you were right. One was because of the ... generation of the Slfs and the other one was that when a client is onboarded and not authorized that SIF is reversed and obviously when a system does not retain sequential numbers that 844 f for us is not sufficient evidence. Although it is not uncommon, it si not sufficient evidence to look at completeness. And our IT specialist said that although fasilisation which is part of Oracle that actually said that it is impossible for the client to actually do it, our IT specialist said that someone with a lot of specialization and access to the database tables can actually go in and modify without a trace. That is why we ignored the SIFs sequential numbers and did more work. So in that way we did not think more about it. We said, "Look we cannot rely on this, we need to do more." AC Ian Abdilla: But you mentioned that this procedure is not as easy as it sounds because even you need to have access to backups. Have you seen backups, have you managed to see? ( __/ Witness: we have not gone through all the backups. We had three points of data as at the 31'1 of December '14. '15 and '16 and we reconciled that. As you say it is difficult but once a doubt has been put in our minds from an audit perspective, we do not stop there. We continue especially in this particular case. We got the assurance we required by what are known as alternative procedures. AC Ian Abdilla: You had the 2014 data, the 2015 data, the 2016 data. During your audit, would you compare with previous figures so that you see that everything is tallying? Witness: Yes we did that. Magistrate: And therefore I am to understand that the end result was that you managed to reconcile the bank's statements, final figures for the year '14, '15 and '16. Is that correct? Witness: Yes. Magistrate: And therefore on the bases of that reconciliation you considered it to be highly unlikely that the database was tempered with. Witness: Precisely. Magistrate: Because otherwise I presume it would have left some trace in the actual balances themselves. Witness: Precisely. If we have not had the evidence, the persuasive evidence, we could not have concluded on our opinion as we did. Magistrate: Fair enough. Witness: I am just linking the fact that we got the evidence required because otherwise our opinion would have been a qualified opinion. That is my point. 845 Magistrate: Fine enough. But int his particular case given that you had the figures reconciled for each and everyone of the years '14, '15 and '16, then I imagine that that was sufficient evidence for you to exclude that they could have been tempering with database itself. Witness: Yes. That with other evidence. Because we consider evidence in its totality. Magistrate: So basically that is what I am trying to understand. So therefore apart from you having visited and analysed the figures for these years, then you took those figures and then you analysed also the truthfulness of the picture that was being given to you through - in this particular case - Thus and the nostro accounts? Witness: Yes. Magistrate: And when you had that picture drawn out, everything matched at the end of it? All figures matched at the end of the day? () Witness: Yes. No exceptions were noted. Let me just try whether I understood your question. Magistrate: Let me try to be simpler in the way I pose the question. My suspicions are that there could have been instances where certain transactions could have been camouflaged. In the sense that- I do not know whether this is technically possible but I am making this as a hypothesis. So basically you would have a situation where the bank gives you a particular picture of transactions carried out without giving you the full picture of all transactions carried out. So on one hand you would have a respectable balance sheet - or what you call it, I am no accountant so excuse my ignorance in this field - whereas in reality all the real transactions that would have passed through the bank would have been another and of course the real historical truth would not necessary match with the bank's official front giving you as auditors, giving the regulator and so on and so forth. Is that scenario something that you considered when you were maki9ng this exercise? ( J Witness: Obviosly this is a scenario which we consider in all audits. So there is a risk of fraud and the risk of declined. Actually, there are two types of fraud. One is known as misappropriation of funds where funds are actually lost and one is of financial reporting fraud and both are extremely important. In this particular case our work did not stop at the reconciliation stage. Reconciliation stage was simply the first part. It was simpler. It took a month and an half to get to it to make sure that all the messages, all the transfers were there and were there intact. The second stage was delving into the transactions and obviously from doing the first one you do not get sufficient comfort. That is just the completeness part. It simply tells you, "look all the transactions, all the messages have been reflected in their counting records." But then obviously we looked at the specific transactions focusing to those accounts which I 846 + ' . - :'.. " u ~~~ ,} j talked about last time. And to answer your question, just to give you an example, for example, if we were referring to a payment of 400,00 to someone who was being alleged as receiving a bribe we look at the Swift message and the beneficiary of that message and as I explained last time, obviously we did not go beyond that part because that would be impossible for anyone. Probably it is possible but we had to stop there. So if a payment is clearly evidence thatit reached the intended destinations and there is evidence to the Swift messages, that is for us sufficient evidence that it did no go anywhere else. Magistrate: But you did not encounter or uncover or manage to uncover any other alternative or parallel system that the bank was using in this particular case? Witness: No and we did not either come across with we also refer to as disconfirrning evidence. So evidence that seems to contradict what the management was telling us in respect of those transactions. Magistrate: For the time being we go through the data that you supplied. Should there be the need of course we will contact you accordingly. Witness: Just one important thing, that if there are follow up questions of a highly technical nature I would need to get someone with IT because that is not my area. Magistrate: Eventually should there be the need, you would be advised beforehand who we intent to summon if we reach that stage and the reasons why. Flimkien ma' din ix-xiehda qieghed ukoll in±id is-sunt tar-ri.Zultanzi talezercizzju maghmul mill-KPMG aktar il-fuq imsernrni. Dan is-sunt juri ~·-- \ sewwasew il-qofol ta' dak li xehed fuqu Noel Mizzi. Dan is-sunt jghid hekk: - Private and confidential To Files From Noel Mizzi cc Team 847 '.•.- ( Date 23 June 2017 Ref Summary of work done Summary of work done Partl Since 20 April 2017, a number of serious allegations have been made by a blogger which mention Pilatus Bank as the medium by which corrupt practices have been perpetrated. Fresh allegations continued to sprout on a daily basis from many different media and political sources. Since then, a number of magisterial enquiries have also been requested, in which we understand that the Bank is involved. It is pertinent to point out that since the Election Day, the persistent mention of these allegations has abated significantly. (j One of the risks we wanted to cover, in assessing the impact of post balance sheet events, is to be in a position to capture ALL events as these continued to unfold. We do however believe that the allegations out there are substantially captured by 4 reports made publicly available by the media and said to have been compiled by the FIAU (one out of the four reports was so confirmed as Pilatus received a copy of such report)- refer to 4.5.5.2.6 for copy of the reports. In addition to this, we also considered allegations made as a result of testimony by a whistle blower. All these allegations have been documented in as much detail as possible to the extent that these relate to Pilatus Bank. We have maintained track of what was being alleged up till this morning. Refer to 4.5.5.2.2 for a summary of all the allegations which involved Pilatus Bank. ( _,/ Part2 Before carrying out any work that confirms or otherwise the veracity of the allegations, we embarked on looking closely at the systems used, with a view to ascertain whether these can be relied upon for the purpose of the required additional procedures. More specifically, we addressed the risk that transactions could have been deleted or omitted during the course of the bank's existence and which would therefore present a scope limitation on our follow up procedures. As part of the audit team's objective to test the completeness of the transactions captured ·by Oracle Flexcube, we have reviewed the risk that 848 transactions are omitted and/or deleted from the accounting records. We have approached this risk by identifying two types of transactions: 1 Transactions that require the movement of funds to or from the Bank; and 2 Transactions that require transfers of amounts between accounts held with the Bank In addressing the first set of transactions, we: 1 Confirmed that the Bank uses SWIFT only for funds flow purposes; 2 Confirmed that the Bank only uses T AS as the SWIFT service bureau; 3 Reviewed the agreement between TAS and the Bank which confirmed that TAS only provides SWIFT services to the Bank (refer to 4.5.5.2.150); 4 Confirmed with TAS that the Bank is only provided such a services from TAS Group Infrastructure - refer to 4.55.2.221; 5 Have been provided with an electronic copy of all the incoming and outgoing SWIFT messages for the entire period TAS were engaged by the Bank ('the archive') - refer to folder 4.6.3.C.1.A; 6 Have been provided with an electronic copy of all service desk requests and I or similar correspondence for the entire period TAS were engaged by the Bank; 7 Received confirmation that the record TAS holds of the SWIFT messages is a complete and accurate representation of all the SWIFT messages processed through the TAS Group infrastructure - refer to 4.5.5.2.221; 8 Obtained TAS SWIFT SIP Certification containing security controls - refer to 4.5.5.2.231; 9 Reconciled SWIFT transactions to the Bank's accounting system; and 10 During the statutory audits for the financial years ending 31December2014, 2015 and 2016, we have tested the relevant controls over the Nostro Reconciliation process as well as performed substantive testing on the Nostro accounts. The second set of transactions relate to intra-bank account transfers that do not involve the fl.ow of funds. Such transactions are recorded on Oracle Flexcube and do not require the use of other systems or the intervention of third parties. The Bank does, however, use Oracle Software Facilization in maintaining the system. The risk being addressed in this case is whether transactions can be intentionally omitted or deleted from the accounting system. The IT specialist members of the audit team have been looking at access controls over the database and in particular around 849 the Customer Identification File (CIF) creation and maintenance. It would appear that CIFs are automatically generated by the system sequentially albeit allowing for CIF numbers to be purposely skipped. Such numbers are taken without being allowed to be used again in the future (possibly to retain the sequential nature of the CIF numbers). Similarly, CIF numbers that are on boarded but eventually not authorized are also taken out and not used. From an audit point of view, an issue arises as no audit trail is maintained of the unused CIF numbers. This situation, however, is not different from what we have seen in at least three other Banks in Malta that use the same system. As a result, we considered other matters as follows: 1 FACT: If a CIF is deleted because it has not been used, the number is lost as are those numbers that are skipped through the automatic generation of sequential numbers. In any case, such CIFs are irrelevant for our analysis as in such a case a customer has not been authorized onto the system; 2 FACT: For CIFs to be created and subsequently deleted, no incoming and outgoing fund transfers must have occurred. Otherwise, a reversal would result in another account being debited or credited with a cash flow that is unrelated. No such instances have been identified; 3 Through system screens, it should not be possible for authorized CIF to be subsequently deleted without leaving a trace. This was also confirmed by Facilization. However, access to data tables would always enable deletion without a trail; 4 It is highly unlikely to have such CIFs for a long period without cash flows having been effected through such accounts. We fail to see the purpose of opening such accounts in the first place if cash is not to be remitted from or to such accounts; 5 The deletion of such accounts in the recent past or at a point in time when transactions became possibly suspect is a highly risky process as this would entail the tampering of all previously held back ups maintained from the point of the opening of such an account. In addition, the audit team is in possession of three points of customer data points (at each balance sheet date) that tie up with the lists provided. Given the remoteness of such fraud being perpetrated, the risk of discovery and the knowledge that the Magisterial Inquiry is in possession of all back-ups, we decided that reverting to back-ups was not necessary; 6 It is also pertinent to point out that the intra-bank transfers mentioned in the allegations, i.e. the transfer of amounts from Willerby Trade Inc to Keith Schembri and the granting of the loan to Negerin Sadr, were both found in the accounting records. Also, in relation to Jvest entities (Portuguese companies) there was an appointment of new director (Angola PEP) after the Bank accepted the client. However, it was subsequently closed as part of the Bank's client continuance processes. Therefore, there is no indication of omitted transactions from those known to have existed; 850 7 Also, the deletion of previously created CIFs would mean that all such physical files maintained by the Bank would have had to be destroyed. Also, this would entail modification of correspondence or other documentation of the contra CIF account. At the end of the day, accounts cannot be debited or credited unless there is an original source of funds and therefore, a single account that would have been debited or credited by a cash flow would have had to exist. This would involve collusion of a number of people (possibly everyone) at one point or another of the onboarding or continuing servicing of such a client. This is, again, an extremely risky situation to control. In view of the foregoing, the probability that the Oracle Flexcube database has been manipulated is highly remote. In fact, there is probably a higher risk of a deletion being detected than an illicit transfer being detected if left recorded in the system. ( -~ On the basis of the above, we have obtained sufficient appropriate evidence that allow us to rely on these systems for completeness of the transactions. Part3 The final part of the process has been to delve into each and every allegation mentioned, as stated in Part 1, and performed the following procedures: 1. Obtained a statement of account for all corporates and individuals mentioned in the allegations. Each statement was scrutinized on a transaction by transaction basis (except for bank charges) and documented the nature of each entry. Where necessary, such entries were vouched to the supporting documentation held on the physical files of the respect CIF - refer to 4.5.5.2.3. It is pertinent to note that the supporting documentation used was a copy retained by the Bank after ALL originals were confiscated by the Police as part of the ongoing Magisterial enquiry. Each page has been numbered and endorsed by a Police Constable to maintain the security of such documents; 2. Specifically sought to trace alleged incoming and outgoing payments to the statements of account extracted from the Bank's system. The findings of the alleged transactions are summarised below: a. Allegation 1 - Transfer from Willbery Inc to Keith Schembri Through review of Willbery Trade Inc bank statement, it was noted that Willerby received €166,831 in referral fees from three Russian individuals. The bank obtained copies of the invoices issued by BT International Ltd. Moreover, a letter was sent from Willerby to BT International notifying it that such 851 incomings were deposited to Willerby bank account in anticipation of dividends that will be paid by Nexia BT Holdings to the partners of NexiaBT. The engagement team reviewed the invoices and the letter at client's premises. There were two other transfers in the account originating from an account held with BOV in the name of BT International Limited. Such inward transactions had a total value of €583,617. To support these transactions, a letter was presented to the Bank addressed by Willerby Trade Inc to BT International Ltd notifying it that such amounts will be withdrawn from BT International' s bank account and transferred to Willerby bank account. These amounts related to dividends that were issued by Nexia BT Holdings, which were traced to the respective dividend warrants. In relation to the transfer of €100,000 from Willerby to Keith Schembri, the bank obtained the following: Loan agreement dated 12 March 2012 entered into between Brian Torma and Keith Schembri for the sum of €100,000 as assistance during the separation proceedings of Brian Torma; Assignment approval dated 12 January 2015 of such loan agreement whereby the debt was assigned to Willerby Trade Inc Assignment of such loan agreement dated 2 February 2015 wherein Willerby accepted to repay the loan originally granted to Brian Torma. b. Allegation 2 - Purchase of mansion through Willerby Trade Inc for £17 million Apart from the transactions mentioned under (a) above, there were no other transactions which passed through Willerby Trade Inc account. Hence, the engagement team concluded that the above mentioned allegation is not supported by the Bank's accounting records. c. Allegation 3 -Al Sahra FZCO's payments to Panama Companies The engagement team scrutinized the list of Bank's customers and noted that no bank account is held in the name of Al Sahra FZCO. However, the engagement team checked substantively whether the alleged named company has any connections with the Sahra companies found in the books of the Bank. The engagement team identified two Sahra entities: Shams Al Sahra FZCO ~ \ 852 From the review of the bank statement of Shams Al Sahra, it was noted that the account only had three incomings pertaining to rental income. These transactions were traced to signed tenancy contracts and other support. SahraFZCO Through review of the bank statements of such customer, we noted thatthe incomings pertain to dividends received from Yassat Gloria Hotel Appartrnent LLC (100% owned by Sahra FZCO) and rental income from Mirk General Trading LLC. Any dividends received were traced to the audited financial statements of Yassat, and if not available to its management accounts. Incomings from Mirk represent accumulated rental income from villas owned by Sahra FZCO. These were traced to Mirk's net revenue statements. In addition to the above, there were 3 internal transfer of funds from the AED account to the USD account, both held by Sahra FZCO. Any outgoings of funds relate to professional fees paid to management and legal consultants. These were traced to the respective invoices. Moreover, through review of the client list it was noted that the Bank does not hold and never held any bank account in the names of Egrant, Heam ville and Tillgate. d. Allegation 4 - Negarin Sadr's loan Negarin Sadr took a loan of USD1.5m to purchase 12.375% interest in SMT Pistachio Ranch and Management LLC. The engagement team obtained the approved loan agreement and traced the payment of USD 1.Sm directly to SMT Pistachio to swift message dated 4 February 2016. Negarin Sadr holds a USD account at Pilatus Bank. Incomings in such account relate to family remittances which are then used to honour loan interest payments (outgoings). The engagement team did not identify any payments of $400,000 from Negarin's loan account to bank account held by Michelle Buttigieg as alleged. e. Allegation 5 - Payments from Keith Schembri to Adrian Hillman Adrian Hillman holds a bank account with Pilatus Bank, in the name of Lester Holdings Ltd. Through review of the client list, it was noted that no bank account was held in Adrian Hillman' s personal name. The only incomings in Lester's bank account originated from Kasco Limited which amounted to €10,000 (two incomings of €5,000 each). For these incomings, the Bank was provided with two invoices indicating that these payments represent advisory services as per agreement on RFID. 853 Following the receipt of such funds, the sum of €9,500 was transferred to MFSP as payment of fees. No other transactions were passed, except for payment of bank charges. e. Allegation 6 - Vitals consultant received payments in Pilatus Bank The allegation mentioned that Mr Asad Shukat Ali, consultant of Vitals Global Healthcare Limited, opened a bank account at Pilatus Bank in the name of Planetcore Malta Ltd. Through the review of the clients' list, the engagement team noted that the Bank holds a bank account in the name of Planetcore Malta Limited. A number of transactions passed from the bank accounts of such entity which mainly related to entertainment expenses, the hire purchase payments of a Mercedes C Class car, rental payments of villa in Bahar Caghaq and its registered office at Floriana, and monthly consultancy fees to Mr Asad Shaukat Ali and Mr Shaukat Ali Chaudrya. These consultants were engaged by the Planetcore but there is no indication that it has anything to do with Vitals Global Healthcare Limited. The engagement team reviewed the signed consultancy agreements. ( _) Incomings in banks accounts held by Planetcore were very limited which mainly pertained to contributions by the UBO or contributions by other companies owned by the UBO such as Sohum Wellness LLC. Through review of the client's list it was also noted that the bank holds an account with Eurasia Ltd, for which the UBO is Mr Asad Shaukat Ali. However, from such account no transactions were passed except for various bank charges. 3. Reviewed copies of: a. All correspondence with FIAU including full reports; b. PwC internal audit reporting of November 2016 covering the Bank's AML procedures; c. KPMG's report on the Bank's AML in response to FIAU's report; MFSA correspondence to date; and d. e. All other reports made publicly said to have been compiled by the FIAU. Refer to 4.5.5.2.4 & 4.5.5.2.5 for correspondence with the MFSA and FIAU. Part 4 Conclusions 854 \ _) .:; . . . U L", ...,., ..,.:. 1. Discussed with the team and assessed whether there is evidence of possible non-compliance with laws and regulation. The team concluded that none was identified. With hindsight an STR in the case of the transfer from Willerby to Keith Schembri may have been warranted; 2. Considered whether we should refrain from continuing with the engagement unless a forensic examination is undertaken. Given the level of assurance achieved (very high) vs the reasonable assurance sought, no further testing was deemed necessary; 3. Considered the involvement of external legal counsel in assessing the outcome of the assessment and beyond. The procedures, findings and conclusions of the audit team were discussed with the EQCR, the Senior Partner, RMP and the two other audit partners in great detail setting out all considerations as aforesaid. Given that our conclusions agreed with those of the client and a high level of assurance was achieve, the audit team and the other involved as mentioned above agreed that it was not considered necessary to consult external legal counsel. In particular, the potentially different outcome of the magisterial enquiry should not be considered in arriving to our conclusion, not least because the enquiry is not in relation to any charge against the bank; 4. Considered the client's disclosure of such events in the draft financial statements in the light of what we know from internal and external sources to the Bank - these were discussed in detail and our comments were fully taken on board; 5. Considered the status of the magisterial enquiry (or any other known investigation at the time) and any reports made available to the public. All information available to the bank or to the public was taken into account. The magisterial enquire is still in progress (see also comment under 3 above); 6. Held meeting with the .MFSA to discuss the findings and conclusions. Enquired whether there is anything that we, as the external auditors, should know about before we release our report. Meeting was held on 22 June. Engagement Partner and RMP met up with Karol Gabaretta and Ray Vella from Banking Supervision. We explained in detail the procedures performed as aforesaid, referred to the one management report point relating to the constitution of the audit committee and explained how we concluded on the unmodified opinion. We also showed them a draft of our report and the inclusion of the KAM relating to the compliance with laws and regulations. They were pleased to be informed of our procedures and conclusions and from 855 ,~ ...i J their end confirmed that they were not aware of anything that we should know about before we release our opinion. 7. Draft auditors' report discussed with EQCR, RMP and SP together with the engagement team. Considered the impact of our meeting with the regulator and concluded that no modifications were necessary. The report is to be issued by early adopting ISA 700 and ISA 701 to include KAM for the current year covering Non-Compliance with Laws & Regulations. Minn din ix-xiehda u mill-kopja tal-ittra Ii ezebixxa Noel Mizzi u Ii tifforma parti mill-atti ta' din 1-inkjesta jirrizulta Ii KPMG ghamlet ezercizzji simili ghal dawk Ii gew kondotti f'din 1-inkjesta mill-Forensic Accountants mahtura. Ir-rizultanzi taghhom, kif jidher mill-istess rapporti huma fil-parti 1-kbira taghhom simili, jekk mhux identici, ghal dawk Ii stabbiliet din 1-inkjesta. Ix-xiehda ta' Deloitte Malta - Rapport dwar ir-Riskju Stephen Paris xehed nhar il-25 t' April 2018 fejn ikkonferma li Deloitte Malta kienet ghamlet xoghol ta' konsulenza bhala risk and regulatory advisers lil Bank Pilatus. Ix-xoghol sar bejn Ottubru 2016 sa April 2017. Il-htiega ghal dan ix-xoghol tnislet mill-fatt li I-European Central Bank bidlu hafna regulations fil-banking sector u minhabba dan offrew is-servizz li jghallmu u 856 jispjegaw ir-regulation. II-letter of engagement kienet tikkonsisiti fi training ghall-Bord tad-Diretturi, gap analysis kif ukoll kif inhu 1-operat tal-Bank Pilatus mil-lat regolatorju. Gap analysis hu analiZi bejn ir-regulation u 1-istat tal-Bank Pilatus kif qed jaddotta r-regulation. Imbaghad bhala bank huma obbligati jaghmlu certu ( rapporti fuq 1-istat tas-sistemi elettronid jew kif joperaw mil-law finanzjarju I-Bank. Iridu jaghmlu rapporti fuq jekk jigri xi haga Ii I-Bank jitlef il-flus, jekk hux se jibqa' biZzejjed flus fil-Bank biex id-depositanti jiehdu flushom eccetra. Ghamlu diversi presentations u rapporti fosthom gap analysis report u erba' rapporti fuq il-business analysis u internal capital process report u internal liquidity assessment process report. Dawn huma obbligi tal-bank Ii jridu jaghmlu fuq bazi annwa. Dawn huma \,. rapporti I-Bank ikun irid jaghmel lil MFSA. Minhabba 1-kumplessita ta' dan 1-ezercizzju il-Bank Pilatus ried 1-ispecjalizzazzjoni ta' Deloitte f' dan il-qasam biex jghinuhom jaghmlu dawn 1-affarijiet. Per ezempju in meritu ghallgovemanza tal-Bank, ir-regulations fuq il-govemanza tal-ECB jehtiegu li 1Bank irid jaghmel il-kumitati. Fit-training li tawhom Deloitte, spjegaw lil Bank bhala parti mill-gap analysis Ii hemmhekk skont ir-regolament kif gejjin u kif inhuma jridu jaghmlu hafna iZjed formulazzjoni ta' kumitati, fosthom Audit committee, credit committee u risk committee. Peress li I-Bank kien zghir 857 f ma ma kellux dawn 1-istrutturi u ried jaghmilhom biex ikun konformi ma dawn ir-regoli tal-ECB. Deloitte pero ma dahlux £1-operat tal-Bank on a day to day basis. Kien involviment professjonali fuq livell strutturali. Dawn is-servizzi gew mitluba minnhom minghand Hamidreza Ghanbari. Kien hemm hafna interviews mal-istaff taghhom at all levels. Dan it-training ghamlu Dimitrios Goranitis li pero ma ghadux jahdem ma Deloitte Malta. ( / Kien hemm ukoll managers ohrajn. B'kollox kienu xi hamsa minn nies. Dan 1-ezercizzju ghamluh kemm lil Bank Pilatus kif ukoll Banek ohrajn fosthom BOV, HSBC eccetra. Mal-Bank Pilatus 1-ewwel fazi kienet Board training u I-gap analysis. It-tieni fazi kienet it-tqassim ta' dawn 1-erba' rapporti u dawn kellhom jigu approvati fil-bord tal-ahhar ta' April 2017. Kien hemm ukoll hsieb li ssir ittielet fazi iZda din ma sehhitx. Wara April 2017 Deloitte ma hadmux aktar mal-Bank Pilatus. Dawn 1-erba' rapporti li kellhom jigu approvati fil-Board Meeting ta' April 2017 kienu saru bl-interviews u 1-informazzjoni li taw il-Bank Pilatus. Dawn ir-rapporti kienu jikkontjenu stat ta' fatt u mhux opinjoni ta' Deloitte. Dan allura ma kienx ezerciZzju t' Awditjar izda forma ta' technical review tas- 858 (-:..- sistemi adoperati mill-Bank Pilatus. Dawn ir-rapporti gew mghoddija lil Bank Pilatus, i.Zda ma kienx jaf jekk il-Bank wettaqhomx. Biss bhala deadlines huma kellhom sal-ahhar t' April 2017. Ir-rapporti kienu lesti sal-Board meeting li kellu jsir fit-23 t' April 2017 u dan peress li dawn id-dokumenti riedu jigu sottomessi lill-MFSA sal-ahhar t' April 2017. It-training ghall- Board tad-Diretturi sar f'Novembru 2016; il-gap analysis sar f'Dicembru 2016 i.Zda d-dokumenti tar-rapporti intbaghtu fil-hin qabel il-Board Meeting ta' ( ./ April 2017. L-obbligi li din ir-regulation timponi huma onerl1Za fuq banek zghar. Allura kien hemm certa thassib dwar kif il-Bank Pilatus kien ser iwettaq dawn 1obbligi. B'hekk bdew jaghtuhom 1-ideat dwar kif setghu iwetqu dawn 1obbligi. Tawhom ukoll interpretazzjoni tar-regulation u kif se jigu addotati fis-sitwazzjoni taghhom. Imqabbel ma banek ohra £'Malta il-Bank Pilatus kien wiehed mill-banek zzghar li huma start-ups li dawn dejjem se jkollhom din id-diffikulta ta' nies, ta' proceduri at this level u waqt li 1-ECB dejjem qed tohrog dawn irregolamenti 1-godda dawn il-banek qed isibuha difficli biex jaddottaw sistemi u strutturi biex ikunu jistghu jlahqu ma' dawn 1-obbligi. 859 Deloitte innutaw Ii riedu jifhmu n-natura tal-business Ii kellu I-Bank Pilatus u li kien hemm htiega geographical risk. Dwar AML huwa gew tackled fuq livell ta' verifiki u mhux fuq livell ta' klijenti jew kontijiet partikolari. Deloitte ma qaghdux jidhlu fuq 1-operat jew kontijiet speCifici. Ix-xiehda ta' Price Waterhouse Coopers - awdituri intemi Matul is-seduta tal-25 t' April 2018 xehdu wkoll David Valencia, George Sammut, Roberta Schembri, u Deborah Lorraine Gatt ilkoll m rapprezentanza tad-ditta Price Waterhouse Coopers. Din id-ditta kienet tagixxi bhala internal auditor ghall-Bank Pilatus. Minhabba 1-importanza tax-xiehda de quo, din giet riprodotta integralment. DV: So I was appointed managing partner of Price Waterhouse Coopers on the 1st of October 2017. Our engagement with Pilatus Bank occured before that date and I was not involved in any way in that engagement. So I can only tell you from the firm's point of view that we were engaged initially from the 13th of February 2014 and our last engagement was carried out in December '16. We then reissued proposal to continue working with Pilatus Bank, they never came back to us until June 2017 whicb by that time we were uncomfortable in continuing with that engagement. In terms of the detailof the work that we carried out my colleagues here will be much more able to describe. Sur Magistrat: Min jista' jispjega daqsxejn x'kien it-task? 860 (_, GS: Kif qal David Valenzia we were appointed to carry out internal audits. Ahna konna f' audit committee u konna nigu appointed biex naghrnlu assignement specifiCi bba2ati fuq risk assessment fejn kienu r-risks u hekk u konna naghmlu assignements, jigifieri nmorru naglimlu fieldwork u nagli.mlu rapport. Dan ir-raport nipprezentawh !ill-management, il-management jaghtina feedback u kurnmenti u pjanijiet kif se jindirizzaw certu issues irnbaghad nipprezentaw ir-rapport lill-audit committee. Fi zrnien li konna appuntati gharnilna serje ta' dawn I-assignments. Se naghti lista taghhom. L-ewwel wiehed kien deployment of IT. F'July 15th ipprezentajna rrapport. It-tieni wiehed engagements of new clients. L-istess July 2015. Processing of client's transactions December '15. HR processes and procedures January '16. Procurement July '16. Regulatory July '16. Anti-money laundering ongoing November '16u1-ahllar wiehed kien issuing ofloans. Dan I-assignment ipprezentajna draft report irnma ma tawniex feedback u allura ma hrigruex the final report. Sur Magistrat: Issa dawn ir-rapporti kienu inti.:li biex jolqtu speCifikament certu issues jew certu aspetti Ii I-bank kien qieghed jitlob lilkom jew inkella kif kienet issitwazzjoni biex tirregola ei:attarnent it-task tieghek x'kellu jkun u kif kellu jigi mwettaq? GS: Qabel kull sena kien isir a risk assessment jigifieri nharsu lejn x'inhuma r-riskji tipikarnent ta' bank, 1-operat anke fi zmien li kien qed jopera u fuq din il-ba.:li u skont x'audits ohra saru fis-snin ta' qabel - ma hemmx ghalfejn jigu repetuti jekk xi haga hija ta' certu riskju - imma jigu pprezentati 1-lista Jill-audit committee u jkun hemrn decizjoni. Perezempju li jsiru tliet audits jew erba' audits f' sena allura jintaghi:lu dawk li I-audit committee bhala supervisory body jaraw li hurna tajjeb li jsiru f'din is-sena Ii gejja. ( .../ Sur Magistrat: Min kien jaghrnilhom danw id-decii:jonijiet? Min kien johodhom? Kon tu tehduhom in tom bhala awdituri jew johodhom ii-bank fir-rigward ta' htegijiet Ii kien ikollu? GS: Ahna konna nipproponu fuq il-ba2i ta' risk assessment li jkun ibba2at fuq diskussjonijiet mal-management u imbaghad I-audit committee jew jaghmel endorsement jew tissugerixxi liema jigu 1-ewwel jew jidhol audit iehor allura 1-ohrajn jew isiru aktar tard jew anke s-sena ta' wara. Dak hu I-process. Sur Magistrat: Fir-rigward tal-mod kif intom kontu taghmlu approach ta' danw ittasks. Kifkontu tagli.mlu? Perezempju you deploy min-naha tieghek? You delegate impjegati partikolari? How do you go about it? Kif tandem bhala tim? GS: Jien I-engagement leader allura skont I-area tal-assignement generalment ghandna an internal audit team u an internal audit huwa Ii tivverifika li 1-affarijiet Ii qed isiru fl-operat huma skont il-proceduri u skont ii-policies. That is the base line. 861 Allura I-process ikun li nitoibu I-informazzjoni. Perezempju policies jekk qed inli.arsu Iejn certu area, naraw il-policies u I-procedures f' dan ir-rigward u jkun hernrn tim generalment led by a manager u jkun hemm xi associates staff u junior staff imorru u jkun hemm sampling process, jekkikun hemm tests ta' dan it-tip. L-ewwel haga hi li nifhmu 1-proeessi kif qed isiru u min jaghmilhom ecc. Sur Magistrat: Tmorru on-site jigifieri. GS: Inmorru on-site iva. Wara li nkunu fhimna 1-proeessi nghidu mela li rridu naghmlu test ta' dan it-tip biex nivverifikaw li din 1-attivita qed issir kif suppost fi.1proeedura. Allura niehdu sample jew nitolbu dokumentazzjoni biex naraw jekk dak li suppost isir hux verament qed isir u nharsu lejn evidenza li jaghtuna 1-klijenti. Sur Magistrat: Din I-analiZi li tkun qed issir, tkun qed issir fir-rigward ta' informazzjoni li tkun qed tirCievi minghand il-klijent. Jigifieri int se tmur on-site, int ghandek il-parametri ta' dak li int trid tasal ghalih u se titoibu 1-informazzjoni? How do you go about it? Spjegali daqsxejn. GS: Ivarja imma I-principju huwa li jekk nasiu biex naghmlu test, biex inharsu naraw din 1-attivita, din il-proeedura hix qed issir jew nitolbu - jekk ikun hemm ftit - iddokumentazzjoni kollha u narawha. Jekk ikun hemm hafna, jekk huma transazzjonijiet jew accounts nitolbu lista, niehdu sample imbaghad nitolbu dokumentazzjoni specifi.ka biex naraw skont xi nkunu qed infittxu - jekk hijiex xi haga finanzjarja jew xi haga bhala proeedura, supervision, signatories, forms filled in, skont il-proeedura. Nitolbu dawk u nivverifikaw biex naraw li saru skont ilprocedura. Sur Magistrat: Fir-rigward ta' dan ii-bank Pilatus, meia kontu bdejtu essenzjalment lejn 1-ahhar tal-2014 u bqajtu sejrin bai:ikament sa well into 2016. Fir-rigwrad allura issa intemament, fu-rigward tal-operazzjonijiet ta' dan il-bank, il-mod ta' kif kien jaghmeI handling, I-operations tieghu, is-sisterni li kellu in place, il-mod ta' kif kien anke the on-boarding process tal-klijenti, how they used to deal with clients, kontu tidhlu fuq dawn 1-aspetti meta qed taghmlu x-xoghol taghkom? GS: Kien hemm different areas. Semmejt on-boarding. Konna ghamilna audit ta' onboarding process fil-bidu tal-bank. Affarijjiet ohra bhala perezempju processing of transections dak ikun iffukat fuqjekk I-instructions humiex qed jigu followed u allura hemm aktar minn persuna wahda li jista' jara li I-instructions huma tajbin li imbaghad jghaddihom lil xi hadd iehor biex jghaddi t-transazzjoni biex majkunx hemm possibilita ta' frodi jew xi hadd jghaddi transazzjoni meta mhux suppost. Affarijiet hekk. Sur Magistrat: Dan ix-xoghol li sar dan kien job li kien sar one time jew inkella every so often kien jerga' jigi reviewed? 862 GS: Fil-principju internal audit hemm cycle. Ikun hemm a two year or a three year cycle fejn meta jghaddi i:-i:rnien ovvjament ma tistax tassurni li dak Ii kien hemrn sentejn ilu se jibqa' 1-istess u allura jkun hemm repetition. Fil-kai: tal-Pilatus qatt ma gejna fit-tarf ta' cycle li se nergghu naghrnlu dak Ii konna gharnilna. Sur Magistrat: Ejja allura nrnorru ghal dak Ii ghamiltu between 2014 and 2016. X'kienu dawk 1-aspetti li intom analizzajtu - kif kont qed tispjega - u jekk kienx hemrn issues ta' red flags perezempjku jew inkella xi haga Ii in tom bhala awdituri rajtu Ii hawnhekk hawn xi haga che non torna, Ii hernm xi haga Ii hija dodgy jew xi haga Ii hija forsi rninn dak Ii rajtu - sahansitra verging on the illegal? X'tghidli fir-rigward ta' dan ixxoghol li gharniltu? X' findings kellkom intom min-naha taghkom? GS: Ma nellimina affarijiet bhal HR processes u produrement processes peress Ii huma arnministrattivi fejn ma sibniex affarijiet li huma relatati ma' klijenti jew aspetti hekk. Dawk ma kenux significant. Jekk nista' nsemrni perezempju 1-ewwel wiehed deployment of IT dak ukoll kien fil-bidu tal-bank u Ii sibna hemrnhekk kien hemrn excess ghal user accounts li kienu intui:ati meta kienet qed tigi stallata s-sistema u kienu leftover u xorta kienu hemrnhekk attivi. Ovvjarnent ghedna Ii rnhux suppost qeghdin hemrn ghax 1-implimentazzjoni lesta u suppost rnaghluqin u li xi hadd ihares lejn il-lista tal-accounts u jara Ii dawk hurna Ii suppost hemrn ghax jekk telaq xi hadd jew xi hadd m' gli.adx ghandu bzonn dak I-access jigi rnneli.hi. Hemm rapport bil-lista ta' recommendation. Sur Magistrat: Ir-rapport meta sar? GS: Ir-rapport gie prezentat July '15. Sur Magistrat: Fir-rigwrad tas-sisterni tal-informatika li qed tghid, 1-analii:i taghkom kienet imrnirata fir-rigward tal-core banking system taghhom jew inkella kien hemrn xi programrni ohrajn partikolari Ii forsi rajtu? GS: Kien pjuttost generali. Is-sistema prinCiparja hija core banking system imrna ahna harisna ukoll lejn perei:mepju access ghall-operating system, access ghad-datebase, jigifieri 1-infrastruttura. L-aktar kienet lejn 1-infrastruttura. Sur Magistrat: Dak ii:-i:rnien rnilli jirrizzultalkom din 1-infrastruttura kif kienet imqasma? GS: Pjuttost kif tistenna organizzazzjoni bhal din. Jigifieri kien hemm platfom, kien hemm backups, replication u prodott Ii huwa off the shelf jigifieri rnhux xi haga stramba jew xi haga Ii tistenna Ii tarah f'bank. AC Ian Abdilla: Jigifieri dhaltu fis-sistema tal-Flexcube? 863 GS: F'dan I-engagement le u anqas nghid £'engagements ohra. rfarisna lejn 1infrastruttura, I-access control ecc. Jigifieri ma dhalniex fuq jekk il-functioning talFlexcube jew configuration. AC Ian Abdilla: Ma dhaltux fuq audit trail ta' transactions? GS: L-assignment li kont qed nitkellem fuqu huwa d-deployrnent of IT jigifieri li cchange management process Ii qed iddahli.al sistema gdida, li jekk jidhol xi hadd gdid jew jitlaq xi hadd u tnehhilu I-access and that sort of thing rnhux 1-uzu tas-sistema. Sur Magistrat Allura qed nifhem li 1-informazzjoni fir-rigwrad ta' x'sisterni informatiCi kellhom bhal core banking system, I-office automation u x'naf jien, huwa dka li qalulkom hurna Ii ghandhom jew inkella in tom ivverifikajtuhom on-site? GS: Nibdew b' diskussjoni irnbaghad nivverifikaw billi naraw Ii s-servers hurna dawk li sernmew li hurna hekk u fuq dan il-bai:i Ii nharsu. Mela hawn dawn 1-erba' servers u naraw I-access ghalihom kif inhu, kif inhu mqassam 1-istruttura ta' access rights u min hu administrator, min ghandu access ghal aktar rninn operator fuq I-operating system, fuq id-database partikolari. Sur Magistrat: Irri.i:ultalkom jekk kernrn-il darba 1-informazzjoni li tawkom kenitx korretta, kenitx relaible, kenitx sisterni jew kellhorn.x sisterni Ii jaghtuk front mod u imbaghad wara dak il-front ikun hernm tgerfix, tbabis, tghawwig? GS: Milli rajtu u rnir-rapport Ii ghamilna ma sibna xejn Ii hu suspettuz Ii qed jghidulna xi haga u fil-fatt hernrn xi haga ohra. Sur Magistrat: Jew jekkkellhornx xi platforms ohrajn Ii hurna okkulti, perezempju li core bank system, kemrn-il core banking system se jkollu bank, jekk kellhornx core banking system okkulta li ma tistax taccessaha through ordinary means? Ma nafx jekk hijiex fantaxjenza. Qed nistaqsik biex f'dan 1-ezercizzju Ii gharniltu intom jekk kernmil darba ltqajtux ma' xi haga sirnili perezempju. GS: Mill-ezercizzju li gharnilna ma sibna 1-ebda indikazzjoni jew rajna xi haga jew skoprejna xi haga li ma kenux qalulna biha. Ahna meta nsibu sistema nistaqsu min qed jipprovdi s-sapport. Naraw li hernm bi.:Zzejjed backup ta' servizzi, ta' continuity ecc. F' dan ir-rigward harisna lejn dak li hemrn imrna ma ltqajniex ma' xi haga li tindika Ii hemrn xi haga li ma qalulniex biha jew hija xi haga okkulta. Mela !engagement li jrniss huwa enagegement of new clients, jigifieri on-borading ta' klijenti. Kien ghedt qabel kien fil-bidu tal-engagement. Fil-fatt ahna niehdu listing ta' accounts biex niehdu sample u naraw li I-on-boarding process sar sew fuq numru ta' klijenti. Li sibna li kien hemm numru ta' acocunts Ii kienu ta' impjegati u kien spjegat Ii dawn kienu accounts li kienu kreati biex jittestjaw is-sistema peress li kienet gdida. 864 Sur Magistrat: fil-fatt fuq dan il-punt xtaqt nistaqsik rnistoqsija. Meta intom kontu qed taghmlu I-internal audit, fir-riwagrd ta' dan I-on-boarding of clients kif ukoll maghquda mal-aspett tas-sistema bankarja Ii kienu ju±aw, ghal Ii jista' jkun kontu tivverifikaw jekk il-klijenti Ii jkunu gew on-boarded bhala klijenti tal-bank u Ii allura jifthu kontijiet hemmhekk ikunu jsinu ruhhom fil-client' s list Ii tohrog rnill-Flexcube? Kontu taghmlu reconciliation bejn id-dokumentazzjoni tal-on-boarding u dak Ii jkun imbaghad jirriiulta fil-Flexcube? GS: Il-lista rninn fjen hadna s-sample biex naghmlu t-tests tal-on-boarding, il-lista harget mill-core banking system. Jigifieri ghat-test Ii gharnilna kien ibbai:at fuq lista Ii harget. Reconciliation ma' xi dokumenti ohra Ii seta' ma kienx reconciliation Ii kull ma dahal. Ma nafx jekk keinx hemm xi lista ohra biex nirrikonciljaw Ii dawk kollha spiccaw fil-Flexcube . It-tests kienu mehudin rninn sample Ii harget mill-Flexcube. Sur Magistrat: Dan is-sample kien random sample jew inkella kien sequential? GS: Randomly we selected the sample of fourteen clients. Sur Magistrat: Fir-rigward ta' dna 1-ezercizzju jigifieri intom rnin-naha taghkom kellkom access ghal full clients' listjew le? Jew kellkom access biss lirnitatament ghal dawk Ii huma 1-klijenti Ii gew randomly sampled? GS: Wara li hadna s-sample imbaghad tlabna dokumentazzjoni wahda wahda ghal dan is-sample li tlabna. Ma kellniex access ghal tal-ohrajn. Bazikament f' dak irrapport, ii-findings Ii sibna kien hemm Ii certu proceduri rnhurniex qed jigu followed jew id-dokumentazzjoni mhix bii:i:ejed. Sur Magistrat: Bhal perei:empju? c GS: Dawk li humanunarkati bhala medium risk rnhux low. Perei:empju li kull min jahdem fuq I-on-boarding ikollu training konsistenti fuq 1-AML procedures. Jista' jkun Ii peress Ii kien i:rnien kmieni kien ghadu rnhux kulhadd up to scratch. Sur Magistrat: Dan 1-ezercizzju meta kien sar allura? LI xtaqt ukoll, jekk is-sinjurilohrajn ikollkom xi punti ohrajn Ii tixtiequ ticcaraw ma gara xejn. You can compliment dak Ii s-sinjur qieghed jghid. L-irnportanti Ii jekk ikollkom certu affarijiet do not worry just speak up please. GS: Ir-rapport gie pprezentat 16 July 2015. Il-perjodu Ii koprejna kien il-bidu tal-bank April '14 sa December '14. Dak kien is-sample jew it-target rninn fejn ittiehed issample. Perei:empju rrakomandajna Ii fejn ma jkunx hernrn dokumentazzjoni blInglii:, Malti, Taljan jew Francii: ikun hemrn translation ghax sibna Ii mhux dejjem kien hernrn translation. 865 Sur Magistrat: Meta si tratta on-boarding ta' politically exposed persons, infunnawkom dwar il-potenzjalita li jkollhom PEP fast il-client base taghhom? Tawkom indikazzjoni jekk sa dak il-punt kellhomx PEP bhala klijenti? GS: Iva. Mis-sample li hadna kien hemm PEP u rajna indikazzjoni. Marisna lejn dawk li kienu PEP li kienu ddentifikati u recognised bhala PEP. Sur Magistrat: Int qed tirrefferi ghal dawk Mal tin u barranin jew barranin £' dak 1istadju? GS: It-tnejn. Sur Magistrat: Kien hemm xi aspetti partikolari li xtaqtu tindirizzaw fir-rigward talproceduri li kienu jaddottaw fir-rigward tal-PEP? GS: Fir-rapport mhux qed nara specifikament aspetti li jirrelataw biss lejn PEP. Jigifieri r-rakomandazzjonijiet kienu acrtoss the board. Ikkoreguru jekk qed naqbei: xi haga. Nikkonferma dak Ii ghadni kemm ghedt li f' dak I-engagement ma kienx hemm recommendations jew findings li huma speCifici ghal processi li jirrelataw mal-PEP. Akta rtard fil-fatt fit-2016 konan ghamilna engagement iehor ongoing an AML monitoring u hemmhekk 1-aspetti tal-PEP kienu aktar significant. Sur Magistrat: Minn dan 1-aspett kien hemm xi affarijiet li intom stajtu taraw li dan ilbank kien b'xi mod qieghed jipprova jghawweg 1-affarijiet jew ma jaghtix stampa li kienet stampa genwina u korretta? GS: Kant semmejt Ii fl-ewwel rappor tli ghamilna kien fuq on-boarding. Imam aktar tard fuq dan is-suggett anti-money launderign konna qed inharsu lejn on-going u int staqsejtni waqt ix-xoghol li konna qed naghmlu kienx hemm indikazzjoni li 1-affarijiet ma kenux kif suppost ecc. bai:ikament 1-informazzjoni Ii gbama, id-domanda li staqsejan u 1-evidenza li tlabna ecc. fl-ahhar mill-ahhar icevejniha, harisna lejha u ssodisfajna mir-rikjesti li ghamilna. Kien hemm certu attivitajiet perei:empju fit-tieni kaz fejn harisna AMLsaqsejna ghall-clients' list, tawna client list u ahna xi haga li naghrnlu hafna drabi hi li nharsu lura fuq jobs li ghamilna qabel u nui:aw dik 1informazzjoni li gbama u rajna li certu accounts li konna gbama £1-ewwel assignement ma kenux qed jidhru fil-client list li tawna allura mama lura u saqsejnihom "Din tidher li mhix il-lista kompleta." "Ma tajnikomx il-lista ta' acocunts li kienu maghluqin." ''Le ahna rridu lista kompleta" u fil-fatt insistejna li naraw ii-process li tinhareg din il-lista mill-computer biex naraw li qed tinhareg minghajr ebda filtering jew exclusions imbaghad fuq dik il-lista ghamilna s-sample. Sur Magistrat: Jigifieri kontu qed taraw certu reluctance, certu resistenza jew inkella dak li jkun kien qed jagixxi not to cross a very delicate line? How would you descibe it? 866 ( GS: Naghmlu hafna audits. Certu klineti jkunu very easy going, forthcoming u anke certu stil u certu personalitajiet ivarjaw. Anke within the same organisation. Isisb jobs li tiehu gost trnur ghax it is a welcoming atmosphere ecc. even though the work that you are doing is pretty much similar. Fil-kai: ta' Pilatus sibna very sort of stringent approach to dealing with us. F'dan ir-rigward we ask for information and we are given the information pero 1-atitudni ma nghidx li kienet suspettuZa jew ma kenux qed jaghtuni 1-informazzjoni li qed nitolbu irnrna it took much longer to the an audit then it would normally take. Fil-fatt kif semrnejna towards the end konna insistejna Ii ma jista' jkun inkomplu sejrin hekk li audits anke cleamce meetings ecc idurnu daqshekk u jkun hernrn toing and froing biex naslu ghall-konklui:joni. ( j Sur Magistrat: Pero dan 1-attegjament kien jittiehed min-naha tal-management kollu jew inkella kellek elementi partikolari li forsi...ghax dan kif qed tghid inti. Hawn min hu prattiku u f'kemrn trodd salib gablek kollox, hawn min kif tkellrnu jibda jippanikja u jintilef ganqas biss ikun jaf x'inhu jaghmel, hawn min sempliciment ghax hu malizjui: ma jkunx irid jaghtik 1-inforrnazzjoni, hawn min ghax forsi over cautious ma jkunx irid to over step. L-assessment tieghek fir-rigward ta' dak li int kont qed tara f'dan il-bank x'inhu? GS: Ir-raguni jew il-messagg Ii konna nircievu anke rnill-bidu minn meta bdejna kien li 1-inforrnazzjoni hija kunfidenzjali hafna. Hawnhekk qed nitrattaw ma' nies high networth individual, this is a private bank, it is not a commercial bank ecc, this is different u allura we pride ourselves in protecting the information on a need to know basis. So that was the context li xi kultant kellna nitlobu haga u ghax ma staqsejniex id-domanda in full irridu nistaqsuha b'aktar reqqa biex nohorgu dak Ii qed infittxu. Sur Magistrat: Fl-ahhar rnill-ahhar hrigtu 1-gurdien rnit-toqba? Ghax dak il-punt. Jista' jkun li tipprova u ma tasal qatt imrna maghhom £1-ahhar rnill-ahhar kont tasal g:hax hemm il-kruks! GS: Nista' nghid li £1-ahhar with persistance 1-informazjzoni kienu jghadduhielna. Jigifieri 1-ahhar rnill-ahhar meta konna nistaqsu d-domanda u ma nkunux sodisfatti forsi nistaqsu domanda o:hra u iva konna naslu. Sur Magistrat: Dan huwa aktar rninn haga o:hra approach forsi daqsxejn aktar cautious, naqra aktar maghluq, naqra aktar forsi- bit-Taljan jinghad con un occhio di riguardo jigifieri li dak li jkun inhares lejk b' certu mod, b' certu Cirkospezzjoni kwai:i kwazi, ma jridx ikun too forth coming fil-konfront tieghek. IZda wara danl-approach stajt taghraf, stajt tintuwixxi Ii kien qed ikun hernrn dan I-approach ghax genwinarnent dawk jernrnnu fil-kunfi.denzjalita tal-high networth individuals li hurna they so proudly target jew inkella kienu qed jaghmlu hekk minhabba Ii inti bhgala awditur stajt forsi thoss li hemrn xi haga che non cuadra hawnhekk, xi haga li mhux qieghda f'postha? 867 GS: Qabel saqsejtni jekk kienx hemm individwi jew kenitx concern. Nista' nghld Ii kienet konsistenti. Ma kienx hemm hadna nies Ii ridna niddiljaw maghhom irnma 1mod Ii pprovdewlna 1-informazzjoni u konna nkunu trattati kien konsistenti across the board. I would say that. Sur Magistrat: Fir-rigward tar-raguru, dak Ii int stajt tara ghaliex igibu ruhhom b' dan il-mod? Hija kwestjoni ta' kultura bankarja differenti? Intom rnin-naha taghkom meta bdejtu fil-bidu ccekjajtu I-background ta' dan il-bak rninn fejn kien gej? GS: Ovvjarnent client acceptance procedures napplikaw. Dik kienet entita regolata u licenzjata u allura certu reliance fuq dan ii-process li diga sar tal-licenzjar. Going back to your point, 1-atmosfera jew il-mod ta' kif kkondicew ruhhom magli.na kienet konsistenti mas-segretezza jew 1-kunfidenzjalita gholja hafna. Sur Magistrat: Bhalma ssib 1-Isvizzera u dawn it-tip ta' postijiet? GS: Nghidlek il-verita qatt ma hdimt in a similar private bank irnrna it was consistant with that concept. Xi haga Ii forsi fakritni Roberta li ma narawhiex f'hafna kazi huwa Ii f'kull karnra kien hernm CCTV u xi kultant aktar rninn CCTV wahda. Fil-kamra Ii konna nkunu bil-qieghda kien hemm numru CCTV cameras. Sur Magistrat: F'kull karnra kien ikun hernm CCTV. GS: F'hafna rnill-kmamar Ii dhalna fihom iva. Sur Magistrat: Kuri:ita zghira. Fit-2016 kontu gharniltu xi on-site inspections? Fil-bidu. GS: Iva. Ghamilna I-HR procurement u regulatoryy audits fl-ewwel nofs tat-2016. Sur Magistrat: Min kien involut fih dak I-audit? GS: Jien kont I-engagement leader u Roberta kienet il-manager fuq dak il-job. Sur Magistrat: Sinjorina, meta kont tkun on-site fejn kienu jqieghedukom? RS: Bazikarnent kien hernm zewg meeting rooms Ii konna nahdmu fihom ghax ahgna gieli konna naghmlu gumata jew nofs ta' nhar jew gejjin u sejrin irnma hafna drabi konna nippruvaw nmorru tliet ijiem hernmbiex inlestu x-xoghol. Konna noqghodu f'zewg meeting rooms. Ma niftakarx 1-siem taghhom imma wahda on the right kif tidhol u 1-ohra kienet faccata u imbaghad ovvjament konna nkunu fil-boardroom fejn kien ikollna I-audit committees. Sur Magistrat: Meta gie riferit li gieli kien ikun hernm is-CCTV cameras f'kull karnra, fejn kontu tkunu qed tahdrnu intom kien ikun hemm camera ukoll hux hekk? RS: Hekkhu. 1 868 Sur Magistrat: Prova ftakar ftit, ii-camera Ii qed issemmili fejn kienet tkun qieghda? Thares lejk jew minn warajk? RS: Kif ghedtlek meeting rooms kien hemm tnejn. L-ewwel wahda ta' kif tidhol on the right ii-camera kienet tkun warajja u tal-meeting room 1-ohra kienet tkun warajja ukoll. It-tnejnli htuna kienu jkunu minn warajna. Sur Magistrat: Meta kien ikollkom bionn break kontu tibqghu fil-kamra jew kontu tmorru banda ohra? RS: Gieli konna nohorgu barra jew jekk ikollna bi:onn kafe, ilma jew affarijiet ohra nmorru fil-kcina. Sur Magistrat: Liema kcina? TI-kitchenette jew il-kcina 1-kbira? RS: Il-kcina li taghti ghal fuq it-terazzin ta' barra. Sur Magistrat: Il-kbira. RS: Kien hemm mejda tonda, kien hemm bank twil. Sur Magistrat: Tiftakar jekk keinx hemrn camera dak ii-zmien hernmhekk? RS: Ma niftakarax Ii kien hemm. Ma neskludix Ii kien hemm u ma neskludix Ii ma kienx hemrn. Qatt ma tajt kas onestament irnrna ma niftakarx li kien hemrn. Ma niftakarx Ii rajt cameras fil-kCina 1-kbira li qed nitkellmu fuqha. Sur Magistrat: Waqt Ii kontu tkunu qed taghrnlu dan I-audit taghkom il-kamra fejn kontu tkunu intom kienu jkunu miftuli.in jew maghluqin? RS: Il-bibien dejjem maghluqin. Sur Magistrat: U meta kontu taghrnlu talbiet ghal dokumentazzjoni ma' min kontu titkellmu? Lil min kontu titolbu? RS: Jiddependi x'intemal audit inkunu qed naghmlu. Jekk perezempju konna qed nahdmu fuq 1-HR audit konna tkellirnna ma' Dr Claude-Anne Sant Fournier u ma' Ms Antoniella Gauci. Jekk perezempjukellna I-procurement tkellirnna aktar ma' Antoinella Gauci ghax dak ii-zmien kienet ii-finance manager. Fir-rigward tal-AML kien hemrn involviemtn kemm minn Dr Sant Fournier peress Ii kienet 1-LMRO. Minghand Ms Antoniella Gauci kien hemrn involvirnent u anke minghand is-CEO Hamidreza Ghanbari. Ba±ikament meta jitkellmu maghna kienu jigu jkellrnuna ttlieta li huma. Rarament jigu jkellmuna wahda wahda. ttafna drabi jigu jkellmuna ttlieta li huma. Sur Magistrat: Qed nassumi li xi daqqiet kien ikollok bzonn li totjeni dokumentazzjoni. Tiftakar min kien imur igib dokumentazzjoni? 869 RS: Dejjem Dr Sant Fournier u Antoniella. Dejjem huma. Gieli kien hemm kai:ijiet fejn Mr Ghanbari .... DG: Fil-fatt qed nitkellem fuq 1-AML on-going monitoring procedures ghax dka kien I-assignment Ii kont involuta fiha. Fejn kien ikoollna bzonn nikkjaraifikaw jew nitolbu aktar dokumentazzjoni kif qalet Roberta kienu jigu Claude-Anne, Antoniella u anke Mr Haidreza Ghanbari. Konna naghmlu request u d-dokumentazzjoni kienu jergghu jgibuha huma. Konna naghmlu r-request lilhom u huma jgibulna I-files jew il-karti li nitolbu. Sur Magistrat: Qatt kellkom xi request li ghamiltu Ii ma riedux jaghtukom informazzjoni dwarha? Mhux qednitkellmu diffidenza jew resistenza, but an outright no. DG: Outright no kellna kaz wiehed fejn konna tlabna li nergghu naraw iddokumetazzjoni li konna rajna. L-ewwel qalulna le imbaghad kienu cemplulna u qalulna li se jgibulna d-dokumentazzjoni £1-ufficcju taghna rial Qormi. Sur Magistrat: Fuq xiex kienet titratta? DG: Kienet supporting documentation ta' wahda mit-transection li konna ghai:ilna ghas-sample fejn ki.en hemm numru ta' kuntratti ta' bejgh ta' proprjeta. Ma konniex qed niftiehmu fuq il-kontenut ta' dawk id-dokumenti, konna ergajna tlabna li nergghu naraw id-dokumentazzjoni halli we go through it again u naraw jekk dak li konna qrajna forsi fehemnix hai:in jew le. Meta konna ergajna ghamilna r-request Mr Ghanbari kien qalilna li mhux se jaghtina dik d-dokumentazzjoni imma later on in the day kienu cemplu.lna u qalu.lna li se jgibu 1-kopja tad-dokumentazzjoni 1-ufficcju rial Qormi. Sur Magistrat: Dakinhar stess? DG: Kienu gabuha 1-ghada. Kienu cemplu filghaxija, kien tard, the call was followed in the morning mill-ufficgu taghna u gabulna d-dokumentazzjoni later on, late in the afternoon. Sur Magistrat: Waqt li qed taghmlu dan 1-ezercizzju, min-naha taghkom dawk it-tliet persuni biss li kontu ... DG: Maghhom konna nitkellmu. RS: Fuq I-audit tal-AML huma 1-aktar. Fuq audits ohra ovvjament kien hemm impjegati ohra involuti bhal Louis Felipe Riviera li kien is-CIO. Kien hemm Mehmet Tasli li kien jahdem fl-operations. Mr Louis Zammit il-persuna li kienet tandem fl-IT. Dawk. 870 (./ Sur Magistrat: Issa£' dan ix-xoghol li intom ghamiltu, 1-AML u 1-affarijiet 1-ohrajn qatt imexxilkom dawn in-nies taqbduha b'falza stikka jew f'gidba jew li jkun hemm afffarjiet li huma devious? Zbalji kulhadd jiehu. M'ahniex perfetti irnma altru tiehu zball genwin u altru li int b#'malizja taghzel trid ghad-differenza ta' ohra. Min-naha taghkom qatt iltqajtu ma' sitwazzjonijiet fejn k.ien hemm evidenza ta' certu deCiijonijietjew ta' certu proceduri jew ta' certu sistemi li forsi ma kenux in line b'mod li kienx genwin jew kien sahansitra devious aktar milli frott ta' nuqqas ta' espetjenza jew ta' nuqqas ta' gharfien ta' regoli ta' kif ghandhom jigu implimentati? ( - ( RS: Fil-fatt jekk forsi nista' nipjega daqsxejn il-process tal-AML ongoing monitoring li konna ghamilna, 1-ewwel konna bdejna b'meeting intern halli naraw liema huma 1areas of risk Ii se niffukaw fuqhom waqt 1-ezercizzju li kienu dawk it-three areas of risk Ii kienu maqbulin at the audit committee. Kien hemm ir-raba element li k.ien a carry forward item mill-ewwel audti tal-engagement li k.ienet relatata mat-traing talistaff. Mela hemmhekk konna qbilna liema huma 1-erba' areas fejn ahna se nharsu fihom f' dak I-assignment. Qabel ma moma on the premises konna tlabna kopja talproceduri u tal-formoli li juiaw ghal file reviews biex ahna lhaqna rajna daqsxejn u ffamiljarizzajna ruhna mal-processi li jadottaw u konna diga moma b'idea tal-process u anke b'xi domandi min-naha taghna. Bnala proceduri kienu in line mal-AML regulations applikabli ta' dak ii:-i:mien. Pero during the course of the audit konna ddentifikajna xi areas fejn jistghu jimpurvjaw dawk il-proceduri kif fil-fatt immarkajna fir-rapport. Konan bdejna bl-ewwel gumata fejn poggejna ma' Antoniella, Claude-Anne u ma' Hamidreza Ghanbari fejn they took us through the process, spjegawlna x'inhu I-process, stajna nistaqsu 1-ewwel initial questions li kellna wara Ii konna diga rajna 1-proceduri biex b'hekk ahna diga kellna idea tal-process li huma jadottaw. Kopja tal-lista tal-klijenti konna tlabnihielhom ukoll qabel ma moma on-site pero k.ienu wegbuna li because of confidentiality mhumiex se jghadduha via email pero tkun available 1-ewwel gumata li nmorru. Fil-fatt fl-ewwle gumata k.ienu tawna two lists. One for the open accounts and one for the closed accounts ghax parti mill-audit ukoll, parti mis-sample kien li harisna lejn kontijiet li ukoll kienu nghalqu ghax for the duration of that account obligations xorta wahda k.ienu hemmhekk u ridna naraw li k.ienu qed ikopru 1-obbligi kollha taghhom till the end of the relationship. Minn dawk il-listi ghaiilna s-sample taghna. Biex ghamilna 1-kampjun harisna lejn in-nazzjonalita tal-individwu jew the country of registration f'kaz ta' kumpaniji. Sur Magistrat: Jigifieri dak il-kampjun hadtuh minn fuq il-full clients' list? DG: Kienu tawna a printed list ta' open accounts u closed accounts. Id-dettalji, 1elernenti li harisna lejhom biex ghai:ilna 1-kampjun kienu n-nazzjonalita, ilklassifikazzjoni jekk humiex PEP jew le u 1-livell tar-riskju, jekk humiex high risk, medium risk jew low risk u 1-bilanc fuq il-kont; ii-closing balance as at the date li 871 hargulna 1-lista. Abbazi ta' dik 1-informazzjoni gha:i:ilna a random sample ta' 25 klijent. Wara dik is-selezzjoni imbaghad konna tlabnihom il-bak statements ta' dawk il-25 klijent biex minn fuqhom gha:i:ilna numru ta' transazzjonijiet. Fil-fatt konna gha:Z:ilna minn 70 transazzjoni minn fuq dawk 1-istatements Ii tawna. Sur Magistrat: Fakkarni meta sar danl-ezercizzju? DG: 26th September 2016. Dik kienet 1-ewwel gurnata Ii moma on-site. TI-process gie addottat b' dan il-mod ghax bhal ongoing mointoring ghandek zewg obbligi. L-ewwel wahda li int qed iZ:lomm ir-records u 1-inforrnazzjoni tieghek updated fuq il-klijen tu t-tieni wahda hija li t-transections huma in line mal-profiel tal-klijent. Allura b' dak ilmod harisna sia lejn il-files tal-klijent allura rajna li kienu qed isiur reviews fejn qed tigi updated il-KYC, 1-informazzjoni Ii ghandhom fuq il-klijent kif ukoll jekk kienx hernm xi dokumenti bhal ID cards, passports Ii kenux ghadhom validi jew inkella jekk skadewx kenux gabu updated copies taghhom. Imbaghad kien hemm it-tieni element li huma transazzjonijiet. Sur Magistrat: Meta tawkom il-lista tal-klijenti, il-customer number kontu rajtuh? RS: Kien ehmm in-numru tal-klijent, 1-isma tal-klijent, jekk hux kurnpanija jew individwu, jekk hux PEP, in-nazzjonalita u 1-bilanc. DG: Ezattament. Dik kienet 1-informazjzoni litlabnihom ahna meta ghednilhom Ii ghandna bzonn client list li johorgu danw il-fields biex ahna nkunu nistghu naghZlu 1-kampjun taghna. RS: Jekk nista' nkur lura ghad-domanda Ii staqsejtna 1-ewwel dwar jekk qattx rajna xi haga li hija devious min-naha taghhom, ghadu kemm fakkarni s-sur Sammut Ii ahna meta bdejna naghmlu dan 1-AML audit saqsejnihom pointblank "Kellkom xi tip ta' visit mill-FIAU fir-rigward ta' money laundering?" Qalulna "Le." Ahna u sejrin blaudit darba minnhom waqt ~iskussjoni ma' Deborah Harnidreza Ghanbari semma' 1FIAU fej hemmhekk Deborah qaltlu "Mela gew 1-FIAU?" u qallha "Ehe gew imma m' ghad ghandi report." U meta ahna saqsejnihom kienx hemm xi issues signifikanti li hargu minn din il-visit hu qalilna Ii le. Diik Ii forsi tista' tghid Ii dahqu bina Ii ma qalulniex il-verira ghax fil-verira 1-FIAU kienu marru hemrnhekk. Sur Magistrat: Fir-rigward tal-lista tal-klijenti, il-lista tal-klijenti Ii kienu tawkom kienet generata mill-Flexcube direttament? RS: Ahna meta tawna 1-lista huma tawna listi pprintjati. Jigifieri hard copies. Issa ahna morna lura ghal audti li konna ghamilna Ii tkellem fuqu s-sur Sammut, 1-ewwel AML audit li ghamilna ghax minnu ahna kellna n-numru tal-klijent u 1-isem. Perezempju 1234 Joe Borg. Ahna Ii ghamilna, xtaqna naghmlu test biex inkunu certi fuq kemm hi kompluta dik il-lista. Allura hana li ghamilna, qbadna 1-kampjun li ui:ajna fl-ewwel 872 ( audit u qabbilnih mal-Iista Ii kellna pprintjatha ahna. Nixitieq ukoll infakkar Ii ahna qatt ma hallewna nohorgu 1-ebda tip ta' karta minngol-bank. Jigifieri ahna konna naraw il-karti dak il-hin u daqshekk. Meta ahna qabbilna dawn i.Z-zewg listi bdejna nindunaw Ii kien hernm xi kontijiet Ii kienu neqsin u ahna hernmhekk ovvjament konna concerned u ddecidejna Ii se naghmlu test maghhom minghajr m'ghednilhorn ghalfejn se naghmlu, konna gharnilnih jien u Deborah ma' Ms Antoniella Gauci fejn ahna qbadna numru ta' client numbers kemm dawn Ii konna nafu li kienu neqsin u kernrn dawk li ahna nafu Ii kienu fuq il-lista. Moma £1-ufficcju taghha u rajnihom fuq Flexcube, bdejnanaghtuha n-numru tal-klijent u hi bdiet ittella' 1-klijent. Perei:emju 123 huwa Joe Borg. Meta imbaghad bdejnanistaqsuha dawk Ii kienu neqsin, ghednilha "Ghalfejn dawn qed jidhru fuq is-sistema imma fil-lista printed ma kenux hemm?" Qaltilna "Dawk kienu test accounts li uiajna fil-bidu li kienu ghan-nom ta' irnpjegati u meta hrigt il-lista ne:hhejthom." Ghalina kienet unexceptable . Ghednilha "Mu pacenjza, se narawk tohrog il-lista minn gol-Flexcube." Marget il-lista mill-bidu quddiemna, qbadna din il-lista Ii harget u qabbilniha mal-lista li kellna. Meta qabbilniha ndunajna ukoll li kien hemm zewg accounts li meta ahna saqsejna fuqhorn qaltilna "Nehli.ejthom bi zball." Sur Magistrat: Mill-printed list? RS: Mill-printed list Ii tat lilna. Sur Magistrat: Imma kienu fuq il-Flexcube. RS: Kienu. Jigifieri meta ahna gibna t-tieni lista Ii rajna lilha tipprintjaha imbaghad qabbilniha mal-lista Ii kienet tatna ghal meta bdejna I-audit - dan it-test ghamilnih 1a:hhar gumata tal-audit - indunajna Ii kien hemm zewg kumpaniji neqsin. X'hin saqsejniha qaltilna Ii hadet zball. "X'hin tfajt il-lista go Excel ghamilt delete tar-rows bi zball." DG: Meta kont qed naghmel delete tal-kontijiet tal-istaff Ii kienu bhala test acocunts sia meta kienu introducew il-Flexcube u anke meta kienu qed jaghmlu running ta' test fuq ii-card accounts, bi zball kienu nqatghu dawk i.Z-zewg kumpaniji mill-print out Ii tawna. Sur Magistrat: Mill-Excel sheet u mhux mill-Flexcube. RS: No. DG: Mill-Flexcube kienu hernmhekk. Sur Magistrat: TI-customer number fuq il-Flexcube intom kontu rajtuh? Intorn meta rajtu I-customer number .. 873 1 RS: Dik konna saqsejna fuqha lil Loius. Meta bdjena naraw in-numru, ma kenux sequential. Sur Magistrat: U x' qalilkom? RS: Is-sistema ma tohrogx sequential numbering. Qalilna Ii kull gurnata valuri godda. Ana bdjena nghidulu "Ghalfejn ghandek 1010 irnbaghad qbi.Zna ghal 1040?" Qalilna li ma hernmx sekwenza. Qalilna li 1-Flexcube kull jurn tohrog bin-nurnri at random. Ghax I-argument taghna kien fejn nafu Ii n-numru hu sekwenzjali u xi jwaqqaf lil xi hadd Ii jivvinta nurnru? Qalilna Ii ma jistax ghax jahdem b'mod Ii s-sistema tohrog string ta' numri differenti kull gumata. Jigifieri llum tohrog string mod u ghada se tohrog string mod iehor. Sur Magistrat: Grossa modo jkunu sequencial, ma jkunux necessarjament b'numru konsegu ttivi. RS: Ikollok 1023 u 1024 imma imbaghad biex issib 1057. Sur Magistrat Jigifieri dak Ii kien qalilkom Louis Rivera Ii huma grazzja ghallirregolarita li jkun hemm Ii jinbidel rninn gumata ghall-ohra. RS:Hekkhu. AC Ian Abdilla: Meta in tom kontu tlestu r-rapport, forsi sibtu xi findings, corrections kienu jsiru fuq ii-findings taghkom? RS: Li huma jigu lura b'kununenti? AC Ian Abdilla: Ehe. RS: Iva. AC Ian Abdilla: Mhux just jigu bil-kumrnenti. In tom irrakkomandajtu Ii tibdew din il-procedura, ahna sibna li dawn il-klijenti Ii ahna hadna sampel taghhom ma hemm proper KYC in place. Ir-reazzjoni taghhom u they rectified the position u jekk in tom wara 1-ewwel exercise ergajtux ghamiltu biex taraw Ii veru dawk is-suggerimenti litajtu saru. DG: Bhala procedura f'kull ezerCizzju huwa li nohorgu a draft report bil-finds li nkunu hrigna, li nkunu sibna. II-management ikollu 1-opportunita li jaghti r-risposti tieghu. fil-ka:Z partikolari tal-AML kellna numru ta' okka:Zjonijiet fejn qalulna "Isma jew forsi ma ftehmniex sew" Anke kellna calls ohra u ghamilna aktar domandi ohra, nigbru aktar kjarifika fuq dak ii-finding originali u fuq ii-management response li jkunu taw. Fejn imbaghad tinghata spjegazzjoni adekwata dokumentazzjonili nergghu narawha jew inkella forsi 1-ewwel darba m tkunx inghatat inkun nistghu nirnxi accordingly fuq kull finding . Jigifieri jekk jibqghu naraw li hernrn gap 874 (_/ imbaghad ovvujament hemmhekk tispicea final finding fil-final report li jigi pprezentat lill-audti committee. Sur Magistrat: Pero eventwalment meta in tom tkunu ghami9ltu dan 1-ezercizzju, minnaha taghkom nifhem li tkunu ghamiltu certu suggerimenti biex dawn jaderixxu ma' dak li suppost huma 1-istandards li ghandhom. Kienu jwettquhom dawn issuggerimenti milli tafu in tom jew le? ( _/ RS: Parti mix-xoghol taghna kien li jekk perezempju tajna rakomandazzjoni u ahna meta naghtu rakomandazzjoni I-management ghandu zewg gha±liet; jew li jaccetta rrakomandazzjoni taghna u jikkommetti ruhu mal-audit committee meta se jwettaqha jew inkella jghidilna naccetta r-riskju, ma nixtieqx inwettaq ir-rakomandazzjoni taghkom. Meta kienu jaccettaw ir-rakomandazzjoni taghna u jikkommettu ruhhom li se jwettquha sa certu zmien- perezempju li naghmel dik il-procedura sa quarter three tat-2016. Ahan qabel kull audit committee konna nmorru lura; perezempju jekk gli.andna audit committee f'Settembru, ahna nafu li dak jigi t-tielet kwart tas-sena. Qabel 1-audti committee ahna naraw jekk kienx hemm rakomandazzjonijiet li kellhom jinghalqu sat-tielet kwart tas-sena, inmorru niccekjaw naghlu 1-verifiki taghna, jekk inkunu nghalqu nigbru evidenza li kienu maghluqin, jekk ma kenux maghluqin nirrapportaw lill-audit committee li ma kenux maghluqin. Dak kien ikun parti mixxoghol taghna. DG: Kien hemm affarijiet perezempjufejn setghui jagli.mlu xi haga dak iZ-zmien, a case in point fil-fatt kienet ukoll relatata ma' training. Perezempju konna indikajna li t-trainign tal-istaff number 1 hija ukoll in-natura tat-training. Din kienet propriju a carry forward item rnill-ewwel audit; li t-trainign tal-istaff kien isir b'mo dli 1individwu 1-gdid, irnpejgat gdid li jidhol jahdem mal-bank jinghata kopja tal-AML CFT policy and procedures, kien ikollu perjodu biex jaqrah u irnbaghad kien ipoggi mal-MLRO, jkollhom discussion halli jaraw li 1-kontenut veru fehmu. L-obbligi huma li jrid ikollok evidenza li 1-irnpjeghati tieghek qed jigi tested fuq dawk il-proceduri and just having the discussion m' ghandek xejn fattwali li jista' juri li jien nista' nmur u nghid, "Ara dak eru fehernhom." Fil-fart konna ssuggerejna lit-training apparti 1proceduri jkun hemm formal training, items Ii kienu ta' relevanza f' dak il-perjodu li dahal il-persuna, ligijiet goda, changes fil-proceduri u li anke jsir test. Test li rninnu jkollok marking, scoring allura tista' tghid din il-persuan fehmet jew ma fehmitx. Xi haga bgal dik b'kumbinazzjoni kienu ghaddejjin mit-traing tar-relationship managers dak iZ-zmien u kienet xi haga that they took it on board immediately u fil-fatt ukoll kienu wrewna t-tests u 1-iscoring tal-relationship managers. Findings ohra li sibna u suggerimenti Ii gharnilnilhom kif hawn irnniZzel fir-rapport ghandna indika t fjen they took note of our recomendations and they had to irnpliment. Pero kif spjegat Robertas peress li ma kienx hemm follow up ta' dan 1-ezercizzju, kull ma ghad ghandna "Yes we are taking note of the recomendation." 875 Sur Magistrat: Apparti dawn is-sistemi u x'naf jien, fort affarijiet ohra, parti minn din 1-inkjesta hija li tipprova tistabbilixxi jekk certu allegazzjonijiet humiex fatti. Fosthom kien hemm allegazzjonijiet li fast il-klijenti ta' dan il-bank, kien hemm kumpanija li jisimha Al Sahra. Pero qabel ma nigi ghaliha, xtaqt nistaqsikhom jekk fl-internal audit taghkom rajtux jew iltqajtux ma' evidenza li dan il-bank kien jaghmel deletions jew thassir ta' klijenti. Mhux closed accounts. Sempliciment deletion b'mod u manjiera li ma kien ihalli ebda forma ta' record iehor. DG: Dak it-test m' ghamilniex. L-unika haga li saqsejna meta kienet hargitilna t-tieni lista, fejn rajtna s-sekwenza imbaghad bejn il-lista 1-gdida li harget flimkien mal-lista tal-closed accounts, allura hernmhekk fejn rajna gaps £is-sequential numbers, hemmhekk fejn karma tlabna 1-ispjegazzjoni ghalfejn u hawnhekk inmorru lura ghal spjegazzjoni li tana Louis li kienet li hemm li kull gumata qed ibiddel 1-istring. Sur Magistrat Pero mill-banda 1-ohra fir-rigward ta' dawk I-accounts li intom ivverifikajtu li kienu maghluqin, mela kellek kont li hu miftuh, li gie maghluq li fi.1bidu ma kienx qed jidher fil-lista ghax kien closed i.i:da meta imbaghad eventwalment in tom gibtu 1-lista shiha, active accounts and closed account you could marry one with the other. Fir-rigward tal-closed accounts issa li xtaqt inkun naf. Hemmhekk fil-closed accounts intom rajtu li kienu ghadhom qed i.i:ommu dokumentazzjoni relattiva ghal dawk il-closed accounts? RS: Zammewha sakemm inghalaq il-kont. DG: Fil-fatt mill-kampjun taghna kellna erba' kontijeit li kienu relatati ma' closed accounts uy peress li dak i.i:-zmien 1-obbligu kien ghadu li sa hames snin from closure from termination of the relationship ghandhom 1-obbligu li j2:ommu dokumentazzjoni, ovvjament dak kien ukoll parti mit-test li nitolbuhom iddokumetazzjoni u jaghtuhielna. Fil-fatt rigward dawk 1-erba' kontijiet li kienu closed fil-fatt kienu tawna 1-file. Sur Magistrat: Ghal li jista' jkun fast il-closed accounts kellkom xi accounts ta' PEP? RS: Fil-kampjun taghna le. DG: Fil-kampjun tal-clo9sed ma kellniex PEP. Sur Magistrat: Issa nigi lura ghal dik il-mistoqsija li gharnilt ftit aktar qabel fir-rigwad tal-kumpanija Al Sahra. DG: Li kellna fil-kampjun taghna kienet Sahra FZCO. Sur Magistrat: September 2016 iltqajtu mal-kumpanija Shams Al Sahra? RS: Fil-kampjun taghna dik iltqajna maghna Sahra FZCO. 876 Sur Magistrat: Il-kumpanija Al Sahra ltqajtu maghha? DG: LI gli.andna record tal-karnpjun tagli.na ghax kif spjegajna 1-dient lists ma stajniex noli.orguhom minn hemrnhekk. Sahra FZCO fil-fatt dak kien kont Ii kien immarkat Ii kellu PEP connections. Sur Magistrat: Kien attiv dak ii:-zmien hux hekk? DG: Kien attiv dak iz-Zmien. Sur Magistrat: Post il-lista tal-klijenti Ii intom iltqajtu magli.ha, kien hemm indikazzjoni ta' PEP Ii huma Mal tin. Min kellkom indikati bhala PEP Maltin? RS: Fl-ewwel audit Ii ghamilna tal-AML kien hemm Mr John Dalli li kien indikat bli.ala PEP Malti. Fit-tieni audit I-account ta' Mr John Dalli kien maghluq. Kien hemm Keith Schembri indikat bli.ala PEP Malti li kien ukoll parti mill-kampjun tagli.na. Maltin dawk. Sur Magistrat: Kellkom indikazzjoni dwar kumpaniji ta' PEP Mal tin mal-bank? RS: Kien hemm kumpanija fejn kien hemm zewg persuni Ii kienu diretturi Ii kienu kkunsidrati bli.ala PEP gli.ax kienu tfal ta' eks-ministru. DG: Heritage Assets Holding Ltd li bli.ala diretturi kien hernm Robert Baker, Michael Frendo u Luke Frendo. Michael Frendo u Luke Frendo kienu rrii:enjaw u minflok kien dahal Kenneth Heterktin. Sur Magistrat: Waqt Ii qed tagli.mlu dan 1-ei:ercizzju kien ikollkom ukoll access firrigward ta' min kien I-ultimate beneficial owner ta' dawn il-kumpaniji li kienu PEP? DG: Iva. Sur Magistrat: Allura stajtu tirrintracaw ukoll dawk li kienu 1-UBOs respettivi tagli.hom. DG: Ei:attament. AC Ian Abdilla: Access dirett jew access mitlub? RS: Mitlub gli.ax kien parti mix-xogli.ol. AC Ian Abdilla: You would have to ask for who is the UBO of this company rnhux tidhlu fis-sistema u taraw intom. RS: Is-sistema qatt ma dli.alna fiha ahna. Ali.na dejjem affarjiiet ipprintjati gabulna. DG: Ali.na tlabna 25 file, gabulna 25 file u minn hemrnhekk bdejna naraw iddokumentazzjoni on file. 877 Sur Magistrat: Dik id-dokumetazzjoni fir-rigward tad-dokumentazzjoni fiha nnifisha, stajtu taraw perezempju know your dint forms taghhom dawn li kienu mhux mimlija sew jew b'hafna dettalji neqsin? DG: Fl-AML ongoing monitoring dak kien propriju wiehed mill-iskopijiet talezercizzju fejn huma kienu spjegaw ukoll il-frekwenza tar-reviews taghhom fejn PEP u high risk files kienu jaghrnlu monitoring taghhom kull numru ta' :xhur u dawk illow risk jew medium risk files kienu jirriveduhom f'petjodu itwal. Allura bdejna naraw li 1-ahli.ar KYC li kien hemm on file kienet taqa' fil-perjodu tar-review li qalu. Jekk perezempju PEP jarawhom kull sena, mela rajna li in the last twelve months kien hemrn abn updated KYC form on file. Sur Magistrat: Fost dan 1-ezericzzju li ghamiltu intom min-naha taghkom iltqajtu ma' transazzjonijiet li kienu jolqtu lill-kumpaniji Tilgate? RS: Tilgate ma kenitx fil-kampjun taghna. Ma niftakrx li kien hemm transazzjonijiet mill-kampjun taghna li jirrigwardjaw lil Tilagte. Sur Magistrat: Kienx hemm xi forma ta' dokumentazzjoni li ltqajtu maghha rispettivament jekk kemm-il darba kenitx transecting jew le? RS: Ma niftakarx li ltqajt maghha. Sur Magistrat: Jew perezempju 1-Egrant stess? RS: Ma niftakarx li ltqajt maghha. Sur Magistrat: Heameville? RS: Ma niftakarx li ltqajt ma' Heameville. AC Ian Abdilla: prcoedura tal-loans dhaltu fiha? RS: Iva. AC Ian Abdilla: Meta kien il-perjodu? RS: December 2016 . Sur Magistrat: Quite late in the day. Irrizultaljkom li kien hemm kumitati, credit committees li kien jahdem? RS: Kien hemm credit committee li jahdem. Ahna fil-kaz ta' issueing of loans tlabna lista tal-loans kollha li kien hemrn li kien hareg min-naha tal-bank. AC Ian Abdilla: Ammont zghlr. Xi sebgha jew tmeinja kien hemrn loans. RS: Tlettax-il Iona ghax perezmepju meta jkollok addendum mal-istess klijent imma numru ta' klijenti differenti ghandi tlettax jiena. 878 Sur Magistrat: Fir-rigward ta' dawn il-loans li qed tirreferi qatt iltqajtu ma' sitwazzjoni fejn klijenti tal-bank jaghmlu transections bejniethom b' designations ta' loans? For example compnay A with a bank account in Pilatus granting a loan to Company Bin Pilatus. RS: .Mhux I-audit ta' issueing of lonas qed tghid imma fl-audit 1-iehor. Sur Magistrat: Ehe. RS: Kien hemm. Sur Magistrat: Fuq xiex kienu jikkonsistu dawn? ( j DG: Fil-fatt kien hemm kont partikolari ta' Kimberly Beta Property Ltd fejn kien hemm numru ta' loan drawdowns. Fil-fatt din propriju kienet transazzjoni fjen imbaghad konna ergajna tlabna li nergghu naraw id-dokumentazzjoni liema dokumentazzjoni kienu gabuhielna 1-ufficcju. Sur Magistrat: Imma kontu rajtu a loan agreement? DG: Iva kien hemm loan agreement u kien hemm anke adendum ghal dak il-loan agreement ghax 1-ewwel il-loan kienet for seven million imbaghad kien hemm adendum fejn il-loan kienet neqset- mhux certa jekk hux ghal four jew three million. Sur Magistrat: Irrizultalkom dak il-loan agreement? Kien loan agreement iffirmat mill-klijenti b'mod regolari? DG: Kienu kopji. Dan forsi huwa punt importanti. Fejn kien hemm dokumentazzjoni relatata mal-KYC, identifiaction docuemtns, ID cards, passaporti, verification of address, Mand As dawk rajna li kien hemm jew 1-originali jew inkella certified true copies. Meta nigu ghat-transazzjonijiet ir-requirement qieghed li jrid ikollok dokumentazzjoni. A copy of the documentation fil-fatt jghidu u hemmhekk ma stajniex ovvjament la nippenalizzaw jew inkella nresqu I-punt "isma ghax din hija kopja." Sur Magistrat: Ghal li jista' jkun ma nghatajtux informazzjoni dawk il-loan agreements min kien jabbozzahom? DG: Qatt ma staqsejna. LI ovvjament konna naraw li ghallinqas il-kopja taddokument tal-loan agreement kienet tkun iffirmata bejkn il-partijiet imsemmija flagreement. Sur Magistrat: Fair enough. AC Ian Abdilla: Qatt ma nghatajtu x'tifhem li dawn I-agreements kienu qed johorgu mill-vbank stess? 879 RS: Le. Sur Magistrat: Internal transections kienu jkunu? RS: Kontijiet Pilatus ghal Pilatus. AC Ian Abdilla: Nostro accounts u Corrispondence bank accounts dawk dhaltu fihom bhala parti mill-internal audit taghkom? RS: Qatt ma ei:arninajna s-sistema. In-nostro accounts konna nharsu leJbom biex aktar niflunu proeedura imma qatt ma ttestjajna fihom u qatt ma dhalna fis-sistema. DG: Fl-ongoing monitoring ma harisniex lejn Vostro jew Nostro accounts. RS: Marisna lejhom rnin-naha ta' proceduri i.mma qatt ma dhalna fihom. Sur Magistrat: U t-transazzjonijiet li kienu jsiru, the actual banking transections meta kienu allura - ghall-argurnent ghandek lil Sahra li riedet thallas lil xi hadd rnissuppliers tagliha, ghamiltu xi verifika dawk it-transazzjonijet kif kienu jigu ei:egwiti? RS: Gos-sistema? Sur Magistrat: Mis-sistema stess kif il-pagament jitlaq x'sistemi intui:aw fil-Flexcube. DG: Ma kenitx parti rninn dan 1-ezerfuzju. Fil-fatt biex gha:Zilna t-transazzjonijiet wara li 1-ewwel gha:Zilna 1-kampjun tal-klijenti u gabulna imbaghad 1-istatements talkontijiet li gha:Zilna biex gha:Zilna transazzjonijiet harisna lejn 1-arnmont ta' transazzjoni sender jew receiver halli naraw ukoll bhala location. Dawk kienu 1elementi li stajna rninn fuq 1-istatement u d-description ukoll fejn kien ikun hemrn description ghax rnhux kull transazzjoni jkollha description attached maghha. Jigifieri random sampling rnid-dettalji li kien hernrn fuq 1-istatement. Fil-fatt I-element ta' processing tat-transections. Ma rridux ninsew ukoll x'kien I-element ta' dan 1ei:ercizzju Ii kien the three risk areas Ii I-ongoing monitory procedures whether or not they adhere to legal obligations, Ii the risk that the transections are executed which facilitate money laundering li allura ghalhekk harisna lejn supporting documentation for that transection and that AML records are regulary and consistantly maintained li huwa 1-aspett tal-KYC. AC Ian Abdilla: Kemm kontu taghmlu hin in a month or in a quarter hemmhekk? RS: Mhux dejjem 1-istess. Skont il-frekwenza tal-audits. Skont x' audit hu. perezempju tal-AML kien daqsxejn twil. Fil-ka:Z ta' issueing of loans ma konniex dornna aktar minn jurnejn u nofs, tliet ijiem li konna on-site. AC Ian Abdilla: On a quarter period, every month kontu taghrnlu three days, four days? 880 ( :J RS: Jekk trid tiehu average. Probabli inqas ghax ma konniex naghmlu erba' audits f'sena. Mudha aktar kull sitt xhur nahseb. AC Ian Abdilla: Gli.alfejn finalment waqaft milli tkomplu sservu bhala internal auditors ghall-bank? Meta waqaftu? ( ) GS: Kif gnedna 1-ahli.ar xahar li ghamilna kien December 16 u kif ghedt qabel ukoll li I-audit kien jiegu aktar hin milli hu normali f' dawn ic-cirkostanzi. Konna tkellimna f'Marzu. Kant mart u ltqajt mas-CEO u pprezentajt a revised letter of engagement on the basis li x-xoghol kien qed jiehu hafna aktar hin mill-average u allura r-rati li konna kkwotajna fit-2014 meta I-bank kien gli.adu qed jibda ghandhom jigu reveduti. Semmejt ukoll 1-kaz fejn - perezempju ahna generalment nikkwotaw fee fissa fejn ikun hemm average allura f'certu audits jehodlok inqas hin u audit iehor jehodlok aktar hin, pluses and minuses. Fil-ka:l meta konna ghamilna I-procurement u 1-I-IR fi i:mien qaris ridna niceargjaw the standard fee ghal kull wiehed even though ma kienx hadilna daqshekk hin biex jaghmel tajjeb ghal kai:i ohra. Is-CEO insista li peress li kienu i:ewg audits zghar niccargjah ta' audit wiehed. Kien hemm dawnit-tip ta' pressures u allura pprei:entajna kai: Ii ma nistghux nkomplu fuq din il-bai:i u jekk irridu nkomplu rridu nirrevedu t-termini taghna. Wara dak il-meeting ma konna smajna xejn aktar. Ma kenux ghajtulna. Imbaghad kienu baghtu email f'Settembru '17. Bejn Marzu meta konna hrigna 1-ittra u Settembru kienu hargu hafna revelazzjonijiet jew ghajdut. Allura at that point ghedt li one I-letter of engagement qatt ma smajna, qatt ma giet accettata ecc u fi.s-sitwazzjoni u fl-i9nforrnazzjoni li ghandna jew Ii smajna ma konniex komdi li nerggli.u nibdew ix-xoghol. AC Ian Abdilla: Ma tafux min ha over jekk ha over xi hadd? GS: Le. Ma konniex infurmati. Ma ergajniex tkellimna. s Sur Magistrat: Se tinolbok jekk ma nimpurtax thallili kopja tar-rapporti li ghandek hemrnhekk halli nkun nista' naghtihom daqqa t'ghajn. Once li nkunu tajnih daqqa t'ghajn u forsi jkun hemm xi mistoqsijiet ta' kjarifika jekk ma jimputax nerga' niltob 1assistenza taghkom. 881 L-Analizi maghmula mill-esperti teknici Antony Martin Babu u Shrisha Guruaj, esperti tal-Oracle Flexcube Universal Banking System (Flexcube), dwar 1-integrita tas-sistema Bankarja uzata mill-Bank Pilatus u dik tal-Forensic Accountant Miroslava Milenovic ( ) Ladarba giet tractjata x-xiehda tal-impjegati tal-Bank Pilatus nonche dik talAwdituri KPMG, Price Waterhouse Coopers u Deloitte Malta, 1-inkjesta issa tghaddi biex tanalizza r-ri.Zultanzi teknici taghha dwar 1-informazzjoni estensiva li ingabret minghand il-Bank Pilatus. L-anali.Zi tal-informazzjoni migbura mill-Bank Pilatus giet analizzata kemm mill-Forensic Accountant Miroslava Milenovic kif ukoll mill-Forensic Accountants and Forensic Analysts Harbinson Forensics. IZda peress li, minhabba ragunijiet logistiCi I-Forensic Accountant Miroslava Milenovic bdiet tezegwixxi r-rwol taghha qabel dak talForensic Accountants and Forensic Analysts Harbinson Forensics kienet hi li ghamlet 1-ewwel u 1-aktar anali.Zi fid-dettall fir-rigward tal-informazzjoni mehuda minghand il-Bank Pilatus. 138 Ghalhekk ir-relazzjoni taghha sejra tkun inkluia f'dan 1-istadju ta' dan il-Proces Verbal. Ir-relazzjoni talForensic Accountant Miroslava Milenovic trid ukoll tinqara fid-dawl tax-xiehda tad-dirigenti u 1-impjegati ta' Nexia BT ukoll. IZda peress li 1-maggor parti tal-informazzjoni migbura minghand Nexia BT kienet giet sottomessa ghall-analli:i tal- Forensic Accountants and Forensic Analysts Harbinson Forensics ir-relazzjoni ta' dawn ser tkun trattata wara li tigi traccata in sucCint ix-xiehda ta' Brian Tonna, Karl Cini u Michael Satariano. 138 882 _(\ \ IZda 1-ewwel pass ghal dan kien li jigi stabbilit kemm is-sistema bankarja talBank Pilatus kienet integra qabel ma tibda ssir anali.Zi taghha mill-Forensic Accountants, li f' dan il-kaz ir-rwol prinCipali kien fdat f'idejn il-Forensic Accountant Miroslava Milenovic. Dan 1-ezercizzju kien mehtieg peress li f'dak li kien jirrigwarda I-Bank Pilatus, kemm stando ma dak miktub minn Daphne Caruana Galizia, u kif aktar tard mistqarr bil-gurament minn Maria Efimova, deher li 1-aktar informazzjoni importanti li setghet tigi migjuba ( / minn dan il-Bank kienet (a) il-lista tal-klijenti kollha tieghu, prezenti u passati; kif ukoll (b) il-lista tat-transazzjonijiet bankarji kollha ezegwiti minnu u li gew allegatament maghmula skont kif rapurtat minn Daphne Caruana Galizia u mistqarr minn Maria Efimova. Ghal dan il-ghan id-data digitali kollha li kellha x'taqsam mal-core banking ( system tal-Bank, inkluz il-lista kompluta tal-klijenti tieghu kellha tigi mehuda u analizzata sa' mill-ewwel jum tal-operat tal-Bank. Din kienet miZura drastika li kienet tolqot kemm lil dawk li setghu kienu involuti kif ukoll dawk li ma kienux. Din 1-informazzjoni kienet gie priZervata wara li kif gie msemmi kienu involuti 1-espert Godwin Caruana bl-ghajnuna logistika mal-Membri tat-Taqsima tas-Cybercrime. 883 Sadattant diversi dokumenti stampati li dehru li setghu kienu rilevanti ghall-fini ta' din 1-inkjesta kienu diga gew elevati mill-Bank Pilatus u mghoddija lill-Forensic Accountant Miroslava Milenovic ghall-analiZi taghha. Biss minn naha taghha Miroslava Milenovic ma kienetx lesta li tibda tanalizza 1-informazzjoni kontenuta fil-core banking system tal-Bank Pilatus qabel ma jkun konfermat lilha li s-sistema bankarja tal-Bank Pilatus kienet integra u setghet tistrieh fuqha. Wara kuntatt li kien sar ma rapprezentant tal-kumpanija Oracle, li kienet dik li ddiZenjat u arkitettat iI-Flexcube, Ii huwa 1-programm informatiku Ii permezz tieghu iI-Bank Pilatus setgha jipprocessa t-transazzjonijiet bankarji tieghu, gew migjuba f'Malta zewg esperti tekniCi sabiex ikunu jistghu janaiizzaw din il-core banking system taI-Bank Pilatus u wara li jkunu vverifikaw jekk din is-sistema kienetx integra u awtentika, u ghalhekk li tkun tista' torbot fuqha, johorgu wkoll informazzjoni mill-istess sistema bankarja li fuqha tkun tista' ssir certa analiZi teknika da parti tal-Forensic Accountants. Ghal dan il-ghan, gew mahtura zewg esperti:-Antony Babu Martin u Shrisha Gururaj li gew Malta appozitament sabiex jaghmlu x-xoghol mehtieg firrigward tal-analizi taI-Oracle Flexcube Universal Banking System, inkluz dak li jivverifikaw 1-awtentiCita u I-integrita tas-sistema nonche Ii johorgu dik 1884 .; ~ ,. :·: - .-. - u !J ':; ·.:.· :_:.. v \ informazzjoni li kienet rilevanti ghall-fini ta' din 1-inkjesta jew dik ordnata lilhom mill-Magistrat Inkwirenti u li saret fuq il-Flexcube application li kienet tinsab fis-sistemi informatici tal-Bank Pilatus live mill-Ufficji tal-istess Bank Pilatus. Ghal dan il-ghan 1-inkjesta inghatat access ghas-sistema imhadma live mid-dirigenti ta' dan il-Bank Ii kkoperaw mal-inkjesta. ( In-nomina ta' Antony Babu Martin u Shrisha Guruaj b'digriet tal-15 ta' .. / Mejju 2017 Antony Babu Martin u Shrisha Guruaj gew nominati sabiex bhala esperti tal- Orade Flexcube Universal Banking System: jaghmlu x-xoghol kollu mehtieg fir-rigward tal-gbir u 1-anali.Zi talinforrnazzjoni digitali u stampata kollha Ii kienet mehtiega minnhom millBank Pilatus sabiex ikunu jistghu jag1i.mlu anali.Zi tal-Oracle Flexcube Universal Banking System Ii kienet tinsab fis-sistemi informatiCi tal-Bank Pilatus live mill-Uffigi tal-istess Bank Pilatus jew minn kwalunkwe post jew tramite kwalunkwe mezz u manjiera Ii jidhrilhom xierqa u dan sabiex ikunu jistgnu jivverifikaw 1-awtentiCita u 1-integrita tas-sistema Oracle Flexcube Universal Banking System skont kif kienet installata, imhadma u processata mill-Bank Pilatus u mid-dirigenti u impjegati kollha tieghu Ii kellhom access ghal din is-Sistema informatika bankarja kif ukoll li johorgu dik 1informazzjoni Ii kienet rilevanti ghall-fini ta' din 1-inkjesta jew dik ordnata lilhom mill-Magistrat Inkwirenti. B'mod partikolari, huma gew moghtija specifikament 1-istruzzjonijiet sabiex jag1i.mlu dak 1-istharrig u gabra ta' informazzjoni u anali.Zi mehtiega mis-sistemi u records tal-Bank Pilatus sabiex jivverifikaw u jottjenu 1-informazzjoni kollha biex jipproducu rapport finali taghhom dwar: 1. FLEXCUBE Data & Systems Integrity 885 2. List of all external systems connected to FLEXCUBE 3. Full client list from 1st working day, including the below information 3.1. History of the name & address changes done in the client list 3.2. Configuration details of customer number generation logic 4. Full transaction list from the 1st working day 5. List of deleted transactions & Maintenances 6. Updated statement of accounts 6.1. List all the statement records available in FLEXCUBE including those generated on demand for the customers 7. Full list of bank loans 8. Standing order created from 1st working day 8.1. Customer to Customer internal transfer from agreement to transfer or loan 9. Business Intelligence Publisher (BIP) report formatting capabilities and can BIP be used to key in transactions directly to FLEXCUBE 10. Security transactions in FLEXCUBE 11. FLEXCUBE documentation including a list of all customizations done in PILATUS 12. Does Internet & Mobile banking exists in PILATUS & how is it being used? Read only or in transaction posting mode? 13. Reliability of the data backups and how often is the Production data backed up? 14. Can users log into FLEXCUBE remotely and post transactions? 15. Full list of banks configured as correspondent banks in FLEX CUBE 16. Balance sheet analysis 16.1. List all the days when the bank's balance sheet weren't balanced 17. Reconcile all the messages generated in FLEXCUBE with the TAS System 18. Search in FLEXCUBE client list, account signatories list, incoming & outgoing SWIFT message details for the following key words 1. Key word list 1 2. Key word list 2 3. Key word list 3 L-esperti qieghedin jigu moghtija 1-fakulta espressa li jkunu jistghu jaghmlu kuntatt mal-esperti tekniCi 1-ohra kollha mahtura f' din 1-inkjesta jew ma 886 ;i !LJ l - • ~ I ( ;-- ; .•. dawk il-persuni 1i 1-Magistrat Inkwirenti jidhirlu xieraq u opportun 1i jirriferihom u jaghmlu dak 1-iskambju t'informazzjoni 1i jidhirlhom mehtieg ghall-ahjar istruzzjoni u twettieq tal-inkarigu taghhom. Ghal dan il-ghan 1-esperti gew ordnati Ii jirrelataw proviZorjament bilfomm minn zmien ghal zmien u sussegwentement finalment bil-miktub billi jsemmu 1-fatti u c-cirkostanzi kollha Ii fuqhom ibbai:aw ilkonklui:jonijiet taghhom u sabiex 1-istess esperti teknid jkunu jistghu iwettqu 1-inkarigu taghhom b'mod shih u skont is-sengha u 1-aqwa abbilta' taghhom huma gew moghtija wkoll il-fakoltajiet kollha naxxenti millArtikoli 548, 650(5) u 653 tal-Kodici Kriminali. ( Saru diversi laqghat ma' dawn 1-esperti, bl-ewwel laqgha saret fil-15 ta' Mejju 2017 fil-Qorti fejn ghaliha kien hemm prezenti wkoll ir-rapprezentanti tal-Oracle u 1-membri tat-Taqsima kontra r-Reati EkonomiCi. Dawn gew moghtija 1-ordni li jaghmlu diversi testijiet fis-sistema nnifisha u li jigbru 1informazzjoni imsemmija fin-nomina Fis-26 ta' Mejju 2017dawn1-esperti irrelataw bil-miktub u 1-konklU.Zjonijiet taghhom gew espressi bil-mod segwenti :Along with the officers from the Economics Crime Squad of the Malta Police Force, we visited Pilatus bank to collect the aforementioned data, directly from their FLEXCUBE Production Database Systems on the 16th, 17th, and 19th May 2017. Database queries were executed directly on the FLEXCUBE Production Database instance and the output was dumped into an USB drive in excel format to be used for further investigation. The above collected Production data was copied into 4 USB drives sealed and signed in the presence of the officers of Pila tus and Economics Crime 887 / .._.w._~~ Department, so that the copied data is preserved and only one USB drive is used for working data analysis. Similarly, the same data was extracted on 18th May, and 23rd May from the backup of the DR server, copied by the Economic Crimes Department in April 2017, available in their data center servers in the Magistrate's office. This data has been copied into 2 USB drives with one being a working copy. Dawn eventwalment kienu mghoddija lil Forensic Accountant Miroslava Milenovic ghall-analiZi taghha. Sadanittant, dawn 1-esperti mill-Oracle wara li ghamlu analli:i tad-data kontenuta live fuq il-core banking system tal-Bank Pilatus, il-Flexcube ikkonkludew u stabbilew is-segwenti (bit-test originali jinsab kontenut fir-relazzjoni originali taghhom annessa £1-atti ta' din 1inkjesta) : - 1. Dwar 1-integrita tas-sistema u d-data fil-Flexcube huma tennew li: Query the balance sheet table for on balance sheet items by grouping the balance for every financial period for both Customer & Internal GL's. The resulting data indicates the balance sheet is balanced every accounting period. Detailed data is available in Appendix brchk.xlsx. ( Dan fisser li skont dawn 1-esperti £is-software tal-Oracle Flexcube, wara li analizzaw is-sistema live fil-Bank Pilatus u gabru 1-informazzjoni huma direttament mis-sistema kif imhadma fil-Bank Pilatus, ikkonkludew li ssistema u d-data tal-Flexcube tal-Bank Pilatus kienet integra konsegwentement wiehed setgha jistrieh fuqha ghal fini ta' analiZi. 888 u 2. Ghamlu lista tas-sistemi esterni kollha Ii kienet konnessa mal-Flexcube u sabu, anke wara Ii gabru informazzjoni minghand Facilization, id-ditta AlbaniZa akkreditata mal-kumpanija Oracle Ii kienet tissupplixxi lil Bank Pilatus b'servizzi ta' ghajnuna u support tekniku fit-thaddim tal-Flexcube, Ii kienet tinkludi a) TAS -FLEXCUBE to SWIFT Alliance connectivity. b) Gateway - FLEX CUBE Direct Banking inte-tface c) Carta File Processing ( 2) The following jobs are con.figured in FLEX CUBE a) EMS_IN-FLEXCUBE job to read in.coming SWIFT messages from TAS b) EMS_OUT-FLEXCUBE job to send outgoing messages to TAS c) PR_AUTO_MTlOO_FT_STP - FLEXCUBE job to straight through process the incoming SWIFT messages 3. Ghamlu lista aggornata tal-klijenti kollha tal-Bank Pilatus sa mill- ewwel gurnata tal-operazzjonijiet bankarji sa' dak il-jum. Din kienet tinkludi: ( 1) History of the name & address changes done in the client list. 2) Configuration details of customer number generation logic. Queried all the customer table data and the change log table data for the changes done for NAME & ADDRESS Full list is available in the file 1. Customer - list_of_all_cutomer_personal_data.xlsx 2. Customer Changes - list_of_name_address_changes.xlsx 3. Customer number generation is based on database sequence object. There is a very good possibility that the customer number is not in sequence when the bank user cancels the customer creation screen after the customer number is filled in by FLEXCUBE. 889 4. Lista tat-transazzjonijiet kollha sa mill-ewwel jum tal-operazzjonijiet tal-Bank Pilatus sa dakinhar. Ghal dan 1-ghan huma ghamlu: Full transaction list from l51 Working day. Queried the accounting table without any criteria to list all the accounting entries posted in FLEXCUBE until now. Full list is available in list_of_all_accounting_entries.xlsx in Figure 3-2 5. Ghamlu wkoll lista ta' transazzjonijiet Ii kienu gew imhasrin u maintenances ohra. F' dan ir-rigward ghamlu wkoll dawn il-kummenti :- ( In FLEXCUBE only un-authorized transactions & Maintenances can be deleted. 1) Transactions which are deleted in FLEXCUBE can only be retrieved as a report on the same working day i.e. before the executing of the end of day for the current business date. The file, list_of_deleted_transactions.xlsx contains the transactions which were deleted on 16th May 2017. 2) Maintenances which are deleted cannot be retrieved at all. 6. Ghamlu lista aggornata tal-kontijiet tal-klijenti tal-Bank Pilatus Ii fihom inkludew: - ( 1. List all the statement records available in FLEXCUBE including Queried the outgoing message table and extracted all messages for message type ACST_DETAILED. Full list of all account statements generated in FLEXCUBE either periodically or on demand is available in the file, list_of_all_account_statements.csv in Figure 3-3 10 Criteria Query Resolution Approach Result those generated on demand for the customers. 7. Ipproducew ukoll lista shlha tal-kuntratti ta' self moghtija mill-Bank Pilatus lil klijenti tieghu. Ghamlu dan billi : - 890 - -. . . . .. V"' : · J· , ~ .; :J ·- ~ -- 7 Full list of bank loans Queried the loan master, loan parties, loan schedules, loan change log, loan payments, and settlement details. Full list is available in the below file in Figure 3-1 1) list_of_all_loan_contracts.xlsx 2) list_of_loan_parties.xlsx 3) list_of_loan_parties_history.xlsx 4) list_of_loan_parties_modified.xlsx 5) list_of_loan_accounts_schedules.xlsx 6) list_of_loan_changes_log.xlsx 7) list_of_loan_changes_log_historical_data.xlsx 8) list_of_loan_payments.xlsx 9) list_of_loan_settlement_details.xlsx ( 8. Ipprovdew ukoll lista tal-istanding orders magli.mula mill-ewwel gurnata tal-operazzjonijiet tal-Bank Pilatus. Fiha inkludew :Standing order created from the 1st working day in FLEXCUBE 1. Customer to Customer internal transfer from agreement to transfer 2. or loan. Queried from Funds Transfer and Lending master data tables Full list of customer to customer, internal, and loan available in the file, list_of_all_funds_transfer_contracts.xlsx and, All_loans.xlsx in Figure 3-1 9. Peress li kien hemm sistema ta' rapurtagg jisimha Business Intelligence (_ Publisher (BIP), gew mitluba wkoll biex jagli.mlu anali.Zi dwar il-formatting capabilities ta' dan is-software kif ukoll jekk setgli.ax jintuza biex isiru transazzjonijiet diretti fil-Flexcube minnu stess. Ikkonkludew li: BIP formatting is possible by amending the existing template. BIP cannot be used to input transactions in FLEXCUBE. 10. Gew mistoqsija janalizzaw jekk kienx hemm securities transactions fil- Flexcube. It-twegiba tagli.hom kienet Ii : 891 t Securities module of FLEXCUBE is not used in Pilatus and hence the details are not available in FLEXCUBE. Pilatus is posting manual accounting entries. 11. Gew ukoll mitluba sabiex jinkludu d-dokumentazzjoni kollha li kien hemm dwar Flexcube kif ukoll dawk il-customizations kollha li kienu sarulu fil-Bank Pilatus. It-twegiba taghhom kienet provduta b'riferenza: FLEXCUBE documentation is available on demand. Refer http://docs.oracle.com/cd/E49740 01/homepage.htm for the FLEXCUBE UBS 12.0.2 documentation library. Refer to < ... > for the complete list of Customization developed for PILATUS by ORACLE. ( 12. Mistoqsija jwiegbu jekk il-Ban.k Pilatus kienx ju±a Flexcube Internet u Mobile Ban.king Application, u f'kaz pozittiv jekk kienetx read only jew in transaction posting mode, wiegbu li : - Information gathered from Pilatus COO According to Pilatus initially Internet Banking (FLEX CUBE Direct Banking) was tested with transactions and later it was switched to only view mode. By verifying the data in FLEXCUBE it can be confirmed that initially in 2014 test transactions were carried out by the team with low value amounts among the staff and this is the only data in FLEXCUBE. So this confirms that no new transactions have been received from Internet Banking. Details of these transactions are available in files, list_of_internet_banking_Funds_Transfer_contracts_ incorning_response.xlsx and, list_of_in ternet_banking_Funds_Transfer_contracts_ outgoing_response.xlsx. According to Pilatus, ATM/POS interfacing was never really materialized as their service provider. Criteria Query Resolution Approach Result: (Pilatus Bank) had numerous challenges to overcome and the project was shelved, however Pilatus provides its customer with limited cash card services. Mobile banking interfacing was also a non-starter in Pilatus. 892 \. 13. Mistoqsija janalizzaw 1-attendibbilita tad-data backups u kemm il-darba il- production data kienet giet backed up, huma wiegbu li din 1-informazzjoni kienet migbura minghand ic-Chief Operating Officer tal-Bank Pilatus (Luis Felipe Rivera) huma qalu li : Details of the DR recovery setup available in the file, Query on the backup instances.msg ( 14. Gew ukoll mistoqsija janalizzaw jekk il-klijenti tal-Bank Pilatus setghux jaccedu ghall-Flexcube b'remote access u jaghmlu transazzjonijiet bankarji huma stess, 1-esperti ikkonfermaw ukoll mac-Chief Operating Officer tal-Bank Pilatus li 1-klijenti ma jistghux jidhlu fil-Flexcube b'remote access u 1-anqas jekk jaccedu bil-VPN ma setghu jaghmlu transazzjonijiet bankarji wahedhom. 15. Mitluba biex jiggeneraw il-lista tal-Correspondent Banks indikata fil- Flexcube dawn 1-esperti kkonfermaw li mill-Flexcube database innifisha kien ( hemm lista shiha ta' dawn il-Correspondent Banks disponibbli fil-file bic.xlsx fil-Figure 3-1. 16. Ghamlu wkoll lista ta' dawk il-granet li fihom it-transazzjonijiet HI-balance sheet kontenuta fil-Flexcube database kienu jidhru mhux bilancjati billi producew lista tal-end of day aborts due to balance sheet mismatches. Din tinsab fil-lista list_of_eodJailures_due_to_balances.xlsx in Figure 3-2. 893 17. Inhasset ukoll il-htiega li jkun hemm rikondljazzjoni bejn il-messaggi generati fiI-Flexcube mas-sistema TAS sabiex ikun jista' jigi mqabbel u indagat jekk it-transazzjonijiet kollha esteri kienux bilancjati. Qalu hekk: TAS Messages were provided by Pilatus team and FLEXCUBE Outgoing messages were selected from FLEXCUBE Database table for the Outgoing browser screen. The reconciliation was done based on the value of the User header block field 108 in all the outgoing messages recorded from TAS sent to SWIFT Alliance. Full list of TAS and FLEXCUBE outgoing messages is and available m the file TAS Messages PLTSMTMT.zip swift_messages_out_of_FLEXCUBE.xlsx in Figure 3-1 ( 18. Intalbu wkoll jaghmlu rikonciljazzjoni tal-bilanci fin-Nostro accounts. Ghal dan il-ghan wiegbu s-segwenti: PILATUS is not using the Nostro Reconciliation module in FLEXCUBE and hence a manual reconciliation had to be done. By querying the FLEXUCBE database to find the list of external accounts maintained and using the list_of_all_accounting_entries.xlsx list compared it with the incoming MT940/950 where field 25 matches with the external accountmaintained in FLEXCUBE. Comparison of the Nostro balances is completed for all correspondents of Pilatus in EUR and USD currencies. The full list of the reconciliation details is available in the file Nostro_balance_reconcilation_between_FLEXCU BE_and_incoming_mt940.xlsx. Discrepancies in the balances of the external accounts have been highlighted in the same file for further checking. 19. Barra minn hekk inghataw lista ta' keywords ta' individwi u kumpaniji li kienu jidhru li setghu kienu rilevanti ghall-fini ta' din 1-inkjesta u materji ohra relatati li kienu qeghdin jaslu ghall-attenzjoni tal-Magistrat Inkwirenti. Din il-lista tinstab imsemmija fir-relazzjoni tal-esperti mill-Oracle. Huma 894 ( - . ..... - - UJ._._~: J hargu 1-informazzjoni kollha relattiva mill-Oracle Flexcube £'Section 3 tarrelazzjoni taglihom. Ghall-fini ta' kjarezza, wara li kienet pre.Zentata r-relazzjoni ta' dawn 1esperti, saret ukoll video-konferenza maglihom fit-28 ta' Mejju 2018 fejn ittest integrali tad-deposizzjoni ta' Antony Babu Martin turi b'mod aktar car c il-konkluzjonijiet taglihom x'kienu. J Magistrate: Let us start straight away. If you remember you already confirmed the report, the technical data analysis report that you performed on the 26th of May of last year in relation to Flexcude UBS for Pilatus Bank Malta. Am I correct? AB: Yes sir. SG: Yes sir. Magistrate: Do you have a copy of the report available with you? SG: Yes sir we have. Magistrate: I would like first of all to go through this report step by step and I would like to you to explain briefly what you did in the course of your task. Please explain step by step what the procedures you adopted were and eventually we will refer to the report in relation to your findings. So please start to explain step by step what your task was and how you executed that task. AB: We came to Malta at your request to gather data. So you wanted us to check the system data. You ordered us to check and assist you and your team and so we checked the data ... Oracle experts to assist your team with an ongoing investigation. You ordered from us from Flexcube database which I am listing now; we had to check the intergrity, you wanted us to check the list of formal ....you ordered us to have the list of all the clients in Bl which includes the list of names and how the customer number was. You wanted from us a full list of all transactions also including the little transactions. You wanted 895 from us an updated ...full list of bank notes, list of all standing orders within the Flexcube. You wanted to know from us the capabilities of ..... You wanted to know from us the Flexcube .... all the customers ... Pilatus. You wanted to know from us .... In read only or in ..... you wanted to know from us how ... often backed up. You wanted to know from us if users ...... you wanted to know from us ..... you wanted to know from us if balance sheet was .... You wanted us to reconcile. You wanted to know the list of key clients list mostly 3 which you wanted to check ..... this was a request which was given to us. With the help of your team we used the data directly from production systems, collecting the data or ... and also collecting the same data ... which was kept at our premises and ... records and we ..... data analyses which we .... Magistrate: So when you went on site at Pilatus Bank, what did you exactly do there once you repaired on site? AB: In order to collect the data we have written some queries in our database and we have extracted that data and we took .... in excel sheet, UBS drive and brought it to our working place to analyse it. This was available in point number 3 of the report which explains to us the data collected on each of the days. We took a similar report, extract .. using the same ... from your backup also. This is just to collect the data and it was not altered or tempered in between. Magistrate: When you went to analyze the bank's system itself, first of all which banking system are we referring to here? AB: Flexcube banking solution. Magistrate: That is used by Pilatus. Is there any particular version number? AB: 03.0.3. Magistrate: And this version was installed and operative at Pilatus bank? AB: I believe so. Magistrate: One of the very first issues that I requested you to verify was related to the Flexcube data and system integrity. As you recall one of our main concerns related to the issue whether Flexcube as a banking system and the database and it works on whether they were not only authentic but whether their integrity coul~ be ascertained. What can you tell me about this specific issue please? 896 (_) 1< . ·u u ~J AB: So to check the data integrity we took all their transactions in the system to see if they are balanced and so we created a database for all the past .... and we summarised this data in an excel sheet and based on the results we could see that the holding periods ... the balancing which means that the sum total of all the bits match all credits. This is one of the basic check which we do to ensure which address to find if the balance sheet of the bank is balanced. So from this data we could see this balance so all the ... in the past also had balanced. Magistrate: How does Flexcube process these transactions? Are they transacted or rather saved and assessed on a daily basis? On a weekly basis? On a monthly basis? How does this system go about these accounts? ( (_ AB: At the end of the day we have a process in Flexcube which is called end of cycle process so all the transactions of the day are reconciled, they are all balanced and the balance sheet is updated and all of the processes running the systems .... if there are loans they are calculatins of interest, saving accounts calculation of interest. Data is moved from the daily tables and history tables. So end of day process there in Flexcube which ensure that the end of day are in balance. Magistrate: So if I understood you correctly, the way Flexcube is designed ensures that at the end of everyday the system seeks to ensure whether the transactions would be balanced or otherwise. So once a transaction is balanced on a daily bases am I right to understand that your reading taken on the 17th or 18th or 19th of May 2017 once it was balanced it means that it was balances on each and every single day before that date since the first transaction carried out through Oracle Flexcube in that bank? AB: Yes. Your understanding is correct. Magistrate: Therefore one of our main concerns related to the possibility of data on/or through Flexcube being manipulated. One of our main concerns was to ascertain whether this bank processed financial transactions such as payments or emittances without them being duly registered through its core banking system. Given that these accounts or rather the balance sheet was balanced for every accounting period, am I right to understand that at least in so far as the transactions that were keyed in through the banking system are concerned, they had to be reflected in the balance sheet of Pilatus Bank? 897 - - •• . _ .~J ~ AB: Yes sir. Magistrate: So that is also the case. One other issue relating to the database, another concern that we had related to the possibility of operators in Pilatus Bank tempering with data in Flexcube. Can data inputted in Flexcube be deleted without leaving trace? Let me give you an example. Is it possible for a transaction, a payment to be processed regularly through Flexcube with it subsequently being deleted from the system without it leaving trace? AB: No sir it is not possible. We can not delete transactions in Flexcube after they have been authorised. It is only possible to be reveresed. So transactions which are not authorised which means they have been not send out only those can be deleted in Flexcube. ( Magistrate: They are unauthorized but if they are unauthorized I understand that the payment would not go through. Am I correct? AB: Correct sir. Magistrate: So basically, it is only those payments who are unauthorized that can be deleted? Am I correct? AB: Correct sir. Magistrate: If these unauthorized transactions are deleted would they leave a trace on Flexcube? AB: Yes sir. We have a report to fetch al the transcation which are deleted for the date. This report has to be taken everyday so that we can get a list. Otherwise those transactions are physically deleted from there and from tha tables also. Magistrate: One other issue related to the possibility of information in the database itself that could be tempered with. I have to make a premise here. During the course of this investigation, the investigation learnt of a technical analyses carried out separately by a firm of auditors which included a technical assessment of the bank's system. One of the issues that was raised was whether it was possible to delete data from the database itself without it leaving a trace. Would that in your opinion be possible given the proper expertise? AB: It is possible however it can not be done by Pilatus Bank themselves because it needs the database access and it needs the know ledge of the database D 898 L structure to delete the transaction completely. To erase a transaction in my opinion I would assume that this has to be done by the support team which is probabily the fasilisation team doing the suppost for them. They have to request a call from them but in all possiblity we would question the reason why they want to delete a payment which has been authorised. It woul dhave needed some kind of approval to do such an activity. Magistrate: Keeping this issue in mind for the time being, do you remember, do you recall, because Flexcube on its own is - if I understood you correctly the software that processes and authorizes among other things payments from the bank to third parties around the world. Correct? ( AB: Yes sir. / Magistrate: Now when it comes to payments from the bank to bank accounts of other beneficiaries in banks across the world, is Flexcube on its own enough for the transaction, for the payment to take place? Or id there need f any other sort of interface apart from Flexcube in order for a financial transaction such as a payment to be affected from Pilatus to a beneficiary holding a bank account in a bank anywhere around the world? AB: Flexcube can authorized a connection within itself. So the transaction has to go into ... then it needs a network and we commonly use a Swift Network so it is one which is connecting the bank with the rest of the world and Flexcude is the ... who handle the payments from both in its system to the Script server. This is how the transactions actually flow from Flexcube to the rest of the world. Magistrate: When you were in Malta you confirmed that Pilatus Bank uses Flexcube. Am I right? AB: Yes. Magistrate: And you did not come across any other core banking system while analyzing that? AB: Our task was only to check Flexcube however we did not take any other task of checking if these was more than one core banking systems. We connected to Flexcube and I only checked Flexcube. Magistrate: And that part of Flexcube was only paired or connected to Swift. Do you remember what Swift portal was sued by Pilatus? 899 AB: I think it was called TAS. Magistrate: Therefore, once a payment is authorized through Flexcube, can you please explain what protocol is followed in order for a payment to be successful? AB: So once a payment is created by the user, there is a need for an authorized to verify the transacton and approve it. Once the transaction is approved it creates accounting entry and creates a payment message and it is lying the Flexcube outgoing browser to be send to the Swift alliances. So once the job picks up the message we send out it updates the Flexcube that is had been send out in so date and time. The Swift system and normally the bank is suppose to have au to ma tic rules that they have to send it out immediately or they want to put a control there and somebody warns that it has been send out and the approve it from there. However our scope of work we did not involve the see how the TAS is configured. Our scope was jus tot see whether all messages has been send to Flexcube into TAS. Magistrate: And in point of fact did it result that all messages were all outgoing payments were executed through TAS? AB: Yes. We have found that in point number 17 of the document. Magistrate: Here in fact it says that full Tas and Flexcube outgoing messages was available in the figure that you mentioned and you can therefore confirm that from what you analyzed you could reconcile all the messages generated in the Flexcube with TAS? AB: Yes sir. Magistrate: So going back therefore to this issue, therefore once a transaction would have been an outgoing transaction would have been generated and authorized through Flexcube, it went and it goes - in this particular case - these transactions went through TAS and TAS basically facilitates if I understand you correctly the transfer of the specific code attached, or message attached to the transaction in question. Am I right? AB: Yes sir. Magistrate: That then is processed by Swift in Belgium. Correct? AB: I do not know how they are configured. 900 . Uu~~~ul. Magistrate: But once the message is send from TAS, from the Swift portal, were does it go to? Were does it reach? Does it reach the beneficiaries bank or does it go through correspondent banks? Do you know how that system works? AB: That is basically how the Bank Pilatus is configured. Basically normally Pilatus Bank would have correspondence banks configured for them in the Swift directory and they can only send them and receive the money, the payments only to these banks. Depending on that the configure of Flexcube all to the same way and Flexcube understand this and in the message there is a part which says who is sending and who is receiving it. Based on who is receiving it, it goes to that bank. Magistrate: So, therefore turning back to that hypothesis that we mentioned earlier on whereby whether it would have been possible for the Flexcube database to be tempered with when it comes to transactions being authorized. So that would mean - you said it I understood you correctly - that that would entail some sort of action being taken on the path of the database administrator but not only that therefore I would think because apart from the record in the Flexcube database, some action would have to be taken also in relation to the TAS message that would have received the original payment message that would have been tempered with. Am I correct to make this co-realtion between TAS on one hand and Flexcube on the other? AB: Yes sir. ( ":/ Magistrate: So therefore if the database would have been tampered with, then that would also have to reflected in tempering with TAS date because otherwise if it is not captured from the Flexcube database the same transaction would be captured through TAS code. Is that correct? AB: Yes sir. Magistrate: So that would- if I understand this issue correctly- lead to a series of complications which probably would impact on the bank's balances. Arn I correct? AB: Probably not. If there is a change in the messgae, there is no change in accounting so it only goes out in the message and later comes back to Flexcube as a message to be reconciled. Magistrate: But it would still leave a trace on the Swift message. 901 AB: Correct sir. Magistrate: Did you encounter anything of this sort when you were analyzing Flexcube and TAS data? AB: We basically confirmed that that data in Flexcube database, message and we found that we could match all the transactions that were in Flexcube and TAS. However we did find that some data, messages have been .. in TAS and so Flex cube for which we do not have any reasonign as to why they might have done this. I would guess it would be probably be soemthing specific that they had quicker on TAS. I did not see any reason that they tried in Flexcube and I could not find anything like that. Magistrate: But despite this the transaction was also recorded on TAS. Am I correct? ( j AB: All which were in Flexcube were there in TAS. There were some which were only directly only in TAS. Magistrate: But they remained in TAS. AB: Yes they remained in TAS. Magistrate: So you could see them in TAS. AB: Yes sir. Magistrate: One other issue that we noted relates to the customer information number. This issue relates to the fact that from the clients' list we have seen we noted that the customer information number was not always following a chronological consecutive order. Why do you think is this? Can you please explain how the client information numbering operates in Flexcube and whether it is possible to have gaps, somethings considerable gaps in the numerical sequence between one customer and the next? AB: The customer number in Flexcube is generally in running sequence number. However this object is prone to have gaps in the customer number. If for some reason the user, the end user in bank wanted to create a customer and for some reason they cancelled it. So it means I would start with 1, the next number I would get is 2, they are trying to create customer number 2 and for some reasons they faced a problem in the system or they cancelled it for some other reason so which means that 2 is lost forever. Then the next number which 902 S they get for the next customer is 3. Likewise if they cancel it out for some reason or they faced error and they cancel it out, then the good chance is that there is a gap in the customer sequence number. Magistrate: But sometimes the gaps are not simply reflected in two or three numbers. Sometimes you have for example a dozen numbers that would have been skipped. Sometimes even almost two dozen numbers that could have been skipped. Does this normally happen with a Flexcube Oracle system? AB: Normally no sir. Normally it is not possible. When the sequence numbers are cashed in the database, and if they have the database issued on the day and they are klisted in the database there is a very good possibility that the database keeps all those numbers cashed. The cashing was done for the inputting of the performance of the system so unless the database was restarted on that day, then you have so much numbers missing. I can not find a reason to explain this. Magistrate: On of the reasons that was given related to the fact that the system was designed like that in order not to give an automatic sequential number in order to protect client's identities or anything of this sort. Do you think that this makes sense to you? AB: I can not make sense out of it. Magistrate: I would like to go through the results of your report. Some of them we have already covered but there are some issues that I would like to clarify with you and I am going to go through each point step by step. So point number 1 relating to Fklexcube data and system integrity we have already mentioned that. Therefore I am to understand that Flexcube as such shows that all entries since the first day it was used had its accounts balanced which I understand to mean that all the transactions inputted in Flexcube as shown through its clients' list and list of transactions matched. Is that correct? AB: Yes sir. Magistrate: List of all external systems connected to Felxcube and you give a list of all the external systems. When you say external systems what do you mean by that? AB: Foreign systems which are not part of the core Flexcube systems. Magistrate: So these systems help Flexcube to execute its functions? How do they operate? 903 AB: They are not helping Flexcube. They are helping the bank to do their process like payments in TAS, the bank has to send the payments so they need TAS systems, they need Swift. Felxcube by its own can only produce the message to be send but it cannot send it across the outside world. So it needs networks or TAS. Flexcube can work with TAS so the message is kept in Flexcube, however without TAS it cannot sent it outside. Magistrate: So without TAS the bank in this particular case cannot use Flexcube in order for it to execute payment transactions abroad. AB: Yes sir. Magistrate: And therefore Flex cube and TAS have to work hand in hand in order for a transaction to be carried out properly. Correct? AB: Correct sir. Magistrate: So you also in point 3 provided a full client list from the first working day including the history of the name and address change done in the clients' list and the configuration details of the customer number in generation logic. You queried all the customer table data and the change log table data for the changes done for names and addresses. So here I understand that it is possible through Flexcube to make changes to customer details. Am I correct? AB: Yes sir. Magistrate: Is it possible to delete the names of customers from the database once inputted? AB: Once it is authorized it is not posisble to delete. It can only close then account but once you close it still remains in the database. You cannot delete any record. Magistrate: So once that a customer is onboarded and his name is entered in the Flexcube clients' list, once it is authorized it remains there. It cannot be deleted. AB: No sir. Magistrate: If it is not authorized can it be deleted? AB: Yes. 904 ( _.J Magistrate: And when you say authorized, what is the process of authorization? What does it involve? What does it entail? AB: Second person who verifies, who is normally required to verify the transaction againt the actual input and then he is asked to do an action in the system which approves the transaction. Magistrate: In this particular case in so far as Pilatus is concerned, in order for payments to be made through Flexcube the remitter had to be an account holder. Am I correct? AB: Correct sir. ( j Magistrate: In so far as the beneficiary is concerned, was the beneficiary also required to be an account holder with Pilatus bank? AB: No sir. Magistrate: However, if a person was a client of Pilatus bank for banking purposes then I understand that his name as client would have to be registered on Flexcube. Am I right? AB: Yes sir. Magistrate: Am I right to understand that it would not be possible for the bank to process transactions through TAS only? AB: It is still possible for the bank to only input in TAS directly ythe message. Magistrate: Would that message require the remitter to hold an account with Pilatus? AB: I do not know. Magistrate: Because my question then would be how would they be able to reconcile their Flexcube balance sheet if these transactions are not recorded through Flexcube? AB: I would say that noramlly in such instances they pass journal entries in Flexcube to balance it out. Magistrate: Did you encounter anything of this sort with Piltuas Bank relating to journal entries in order to balance out their books? 905 AB: We did check but we could not find any action with has been done through journal entries. Magistrate: As far as the customer details are concerned, here you mention and I tie to the point that we discussed earlier on that the customer number generation is based on database sequence. There is a very good possibility that the custom number is not in sequence when the bank user cancels the customer creation screen after the customer number is filled in by Flexcube. So given what we said earlier on, once that the client numbers are not necessary sequential as it transpires from the client's list, then I am to understand that this fact stems from the reason you mentioned that the entries of these clients names were unauthorized for each and everyone of the numbers not taken up? AB: I do not have the .... I only made a stataement based on the knowledge of the system. (I_,.. Magistrate: But as far as the system goes, once we know that there are some considerable gaps between the sequential numbers of clients and once that we said that the system authorizes deletions of customer names only when they are not authorized and that number which would do not have been authorized I understand that it would be lost forever. AB: Yes sir. Magistrate: So would there be a co-relation between the fact that there are numbers that appear to be missing in the chronological sequence and the fact that Flexcube deletes only those names of clients that would not have been authorized? Would there be this co-relation technically? AB: Yes, sir it could be. Magistrate: There would be this co-relation. Right? AB: Could be. Yes sir. Magistrate: Full transaction list from first working day you queried the accounting table without any criteria to list the accounting entries in Flexcube until that day and you also provided a list of all accounting entries. So, relating to the client list, once that a client name in entered in Flexcube it can not be deleted, therefore that means that the customer name once authorised and entered remains on the system whether the bank carries an open banking 906 ( j - ·-. -... . - . \ .~~ 1 I; ; ] ·.. : ·. i) ~ -:... • relationship with him and even after it could have closed its banking relationship with him. Correct? AB: Yes sir. Magistrate: And then I understand that it would be possible for the bank to generate clients' list reports both for open accounts as well as for closed accounts and also a consolidated clients' list of open accounts and closed accounts. AB: That is possible as well. ( j Magistrate: In so far as an unauthorised transactions are concerned, does the system retain a lof for unauthorised transactions? AB: Yes sir. Before we close business day we are suppose to authorise all transactions. Messages or transactions. With ... you can not proceed to run the end of day so the system will fail and it will not move to the next business day. This remains there actually. Magistrate: So that means that there should be a log or a report that indicates all the unauthorised transactions for each and every given day. AB: Yes sir. It is available. Magistrate: And it is available on all versions of Flexcube? Do you remember if this possibility also exists in relation to the Flexcube version and implementation of Pilatus Bank? (_) AB: Yes sir. It is available. It will list all the transactions which means accounting entries but if you delete the maintenance let us say you created a customer and you delete it before the day it does not maintain that. It only maintains any transactions which you created for customer and you want to delete only the transactions. Magistrate: Only the transaction would be recorded. In point of fact I am going to go to point 5; list of deleted transactions and maintenances. What do you mean by maintenances? AB: Customer modification like customer changed the name, address, he gives a new passport number as identification prove. He changes his home address, his resident address. All of these are called maintenances because there is no 907 transaction. There is no debit or credit in them. A transaction is something which creates an accounting entry in Flexcube, a debit or a credit. Magistrate: Point number 6; dated statement of account and there I understand that you analysed these statements, all statements of account that the bank had. Am I correct? AB: Yes sir. All the account statements, the statements from Flexcube for customer accounts. Magistrate: Then you made a full list of bank loans and you queried the loan master, loan parties, loan schedules, loan change log, loan payments and settlement details and you provided a full list. { I ) AB: Yes sir. Magistrate: Then you ... standing order created since the first working day in Flexcube customer to customer, internal transfer from agreement to transfer or loan. So I am correct to understand that in Flexcube you did find a customer to customer transfers. Correct? AB: Yes sir. Magistrate: Is that a facility that Flexcube provides normally or is it something that it had to be tailormade of customised for Pilatus? AB: It is available in Flexcube in the base product itself. Magistrate: By default. Do you remember what these customer to customer payments actually entailed? ( __,/ AB: I do not know that. Magistrate: But is it necessary for these customer to customer transactions to take place, is it necessary for them to pass through TAS as well or does Flexcube on its own allow these customer to customer transfers without the transactions going through TAS and correspondent banks? AB: Customers within Flexcube can transfer without going to TAS or Flexcube. Magistrate: But these transfers would always be recorded in Flexcube then? AB: Yes sir. 908 Magistrate: So you would find them recorded in Flexcube without there being any other trace in TAS for example. Correct? AB: Yes sir. Magistrate: And when it comes to these transfers, internal transfers I mean, customer to customer, or loan available in the file, would any deletions of these transactions be allowed and if positive would they be recorded on Flexcube? AB: The same principle are no transfers can be deleted, internal transfers can be authorized and can not be deleted actually. c Magistrate: Business intelligence publishing report formatting capabilities and can be used to key in transactions directly to Flexcube. Now the query resolution approached, you said "answered the query". What do you exactly mean by that? AB: So the first column is the question andf the second column what we did to answer this question, third volume is the actual answer. Point number 8 you had a query about standing orders, the answer is we checked these tables and then we found this result here. So in 9 there is nothing ot be checked in Flexcube but rather answer the query. Magistrate: So basically you say anything is possible be emending the existing template and it can not be used to input transactions in Flexcube. AB: Yes sir. Magistrate: So what is the use of BIP in the first place? ( .._, AB: BIP is to generate colourful reports. PDF report with graphics of the banks, logo, tables, the colours and all. So this is called formatting. We have a distinct format in Flexcube which the bank can modify for their needs. Obviously when the product comes from the base factory we do not have the bank's name in the PDF so that is added actually by the bank and they want to have specific font, they want to have a specific look and feel of the report, they change these according to how they want it actually. They corporate branding standards and then they save it and use that formatting for that particular report. Magistrate: BIP therefore can not be used in order for transactiosn to be affected? AB: No sir. 909 Magistrate: Security transactions in Flexcube and you said that security's module of Flexcube is not used in Pilatus and hence the details are not available in Flexcube and that Pilatus is posting manual accounting entries. Can you please explain this? AB: Basically what we are saying is journal posting. They created a journal posting ... account whatever so that is what we found at the time. Magistrate: And when you say securities what are you referring to? AB: Purchase and selling of ... bonds this is what I am referring to. Magistrate: So the dealing in security was carried out by Pilatus but not through Flexcube. ( AB: Yes sir. We have a module we can do transactions but they did not have the licence to use it. They could not use it. Magistrate: Flexcube documentation including a list of all customisations done in Pilatus. What do you mean by Flexcube documentation is available on demand? What is the meaning of this query? AB: The base product of documentation of Flexcube is available on demand through internet so that is a ... given to you so 12.0.2 ... of the documentation is provided. Our customisation list is not with the product team but with the consulting team. So that is the reason why we could not provide this actually. Magistrate: 12; does Pilatus use Flexcube internet and mobile banki9ng application? If so is it used in read only or in transaction posting? You say that information was guarded from Pilatus COO. Was there the technical possibility of checking this query directly at source without consulting the COO? AB: Actually this information was provided to us by facilitation team. They are the suppost team for Flexcube so they told us that it was used initially for some test transactions and later on it was not used and we also confirmed from the transaction list that among these transactions none of the transactions have happened in Flexcube which came from the direct banking except for the ones which were initially posted. Magistrate: 13; reliability of the data backups and how often is the production data backed up. You mentioned that the information was guarded from Pilatus 910 I \ COO and the details of the DR recovery setup available in the file. Do you recall whether in point of fact this reliability was established? AB: No sir. I only have the .. .I do not have the copy. Magistrate: Apart from this query however, in relation to the reliability of the data of Pilatus Bank in Flexcube is concerned, from what you could see, from what you could gather could you establish a degree of confidence in the reliability of the data you found on the system? AB: Yes sir. From what we verified, the data is reliable. ( _j Magistrate: So it does give you a true and correct view of what they reported to be the transactions? AB: Yes sir. Magistrate: Another query was whether users could log into Flexcube remotely and post transactions and you mention according to COO that according to Pilatus end users can not log into Flexcube remotely even with VPN. They are not able to post transactions by connecting to Flexcube remotely. What does this mean please? ( _) AB: So this query which was asked from us if any of the users of the bank or anybody else can log in from a remote location into the Flexcube datebase, Flexcube system ... without anybody else's knowledge. So when ... we did see that they had multilevel...authentication before and they .... that it is not possible that it can be used outside of the bank. We did not go into verification, we just answered the question. Magistrate: So technically it is possible for Flexcube to be accessed remotely through VPN. AB: Yes sir. Magistrate: But it has to be authorized and implemented by the bank. Correct? AB: Yes sir. Magistrate: In this case however it did not result to you that it was being used in that fashion. Am I correct? AB: Yes sir. Accordiny to the COO I would assume so. 911 Magistrate: Full list of bank's configured as correspondent banks and you provided a complete list of the correspondent banks that are mentioned in the Flexcube database right? AB: Yes sir. Magistrate: Once you mentioned correspondent banks, the way Flexcube is designed, does the bank need to list all its correspondent banks in the Flexcube system in order for the bank to be able to transact with these correspondent banks? So say for example I as a bank input four or five correspondent banks in my system, is it possible for me to transact with a sixth bank which would not be inputted and included in my system? AB: Basically ... Flex cube uses this information to .... so basically the transfer of funds is basically a debit and credit account within the bank and equally the same set of accounts in the other bank also. So the correspondent banks, there is a key relationship which is already there .... and that is also recorded in the bank uploads which we see in Flexcube. For easier operation Flexcube, you can configure in Flexcube in the relation to the keyrelationship, a customer number for each of the .... Which will represent their customer has an account, the .. bank has an account with us and while inputting the transaction I just have to select the particular customer and automatic you ... move to this bank actually. That is how it works. Magistrate: 16; balance sheet analyses. List all the days when the bank's balance sheet were not balance and you mentioned that the information was queried from Flexcube database and you provided a full list of Flexcude end of day aborts due to balance sheet mismatches in one particular file. Can you please explain this statement? At the beginning in point 1 you mentioned that at the end of the analyses it transpired that the banking records were balanced. Here we talk about bank's balance sheet not being balanced. How do you reconcile these two things together? AB: Generally there could be some technical failures doing the end of day which .... balance sheet in balance so we had just taken the data of the days when the end of day process are ... to the balance sheet and we just list it out. They were charactered. We do not know how they were charactered, we can have that information so it is just a list of the days and they were non balanced and they were subsequently balanced to move forward. We can move from day 1 to day 2. 912 ( ) r Magistrate: Point 17 we have already gone through it the reconciliation of all the messages united in Flexcube with TAS. Point 18 is the reconciliation of all balances in the Nostro accounts. Can you please explain what work you did in relation to the balancing by reference to the Nostro accounts? C, _, / I AB: These correspondent banks that Pilatus has one to one key relationship, those banks have accounts of Pilatus and Pilatus have accounts of them so ... we found that the current customers accounts and we collect money, money which is held by that bank in Pilatus and subsequently the message is going out to that bank. So .. Piltaus bank account with them and credit the beneficiary and they send a report back to us saying that. "Your account has these transactions." And then we reconcile what we send and what we see are matchlng. Which means that I had done the reconciliation so my balance here in my account is also the same as the banks' balance. We have specific model in Flexcube which does this on Nostro cancellation module. Pilatus is not using this model. We saw that nothing was there in these modules. So in these years saying that they have been doing manual reconciliation probably they did not do or they were doing it manually. Basically I do not know how much funds I have in my account to sell with other bank actually. So then I will know if I had paid them or I have received from them. Basically it is the question of .... With another bank. Magistrate: You mentioned that comparison of the Nostro bqlances is completed for all correspondence of Pilatus in euros and USD currencies and you mentioned a full list of the reconciliation details in an account Nostro balance reconciliation between Flexcube and incoming NT940JCLSX. The discrepancies in the balances of the external accounts have been highlighted in the same file for further checking. Do you remember what you really meant by this comment? AB: We took the complete balance in Flexcube which is a coding transaction. We took the balance of the same external account which came incoming 940, record the closing balance and we checked whether it is matching with that of Flexcube. That is what we did. Assuming I send 100 euros to City Bank in Europe through Pilatus, City Bank would also send me bank saying that I did a 100 euro transaction in the account and also my closing balance of that day. Similar I would also have a closing balance assuming I start with zero, I had a 100 credit and they send me 100 debit which means it is balances. This is how 913 f we compile actually. I do not recollect details in this files. I am just explaining to compare. Magistrate: In so far as Flexcube is concerned, I do not know whether it is possible for you to answer this question but from what you could see, once a client would have been on boarded by the bank, the bank would include the clients' details in the core bankiign system. Otherwise it can not really operate as a bank through Flexcube. Correct? AB: Yes sir. Magistrate: Let us make an assumption for the moment. If we assume that the bank operated only Flexcube as its core banking system, in order for the bank to be able to operate as a banker for a given client, that client must be registered on Flexcube as a bank's customer. Correct? AB: Yes sir. Magistrate: Otherwise that client would not be in a position to hold a bank account with this particular bank being Pilatus. AB: Yes sir. Magistrate: IF you could establish, what was the link between the onboarding process, the paperwork that needed to be generated by the bank and Flexcube records. What do I mean? Let us say that I decide to open a bank account with Pilatus Bank in this particular case. What would be the moment that my personal details would be inputted in Flexcube? At which stage would my personal details be inserted in Flexcube? AB: I would say that if the bank has to give the customer an IBAN, an account number, confirming that they opened an account with TAS, they need to have IBAN and .. number to transfer money. When this has been confirmed, the custoer saying yes the IBAN and the number is so and so his would mean that they have created the customer in Flexcube and they have created an account also in Flexcube. All with ... Magistrate: So from your understanding, what comes first? I approach the bank and I explain that I would like to become a customer of Pilatus bank. Do you know what forms have to be filled in? did you ask or did you check this out? For example do I need to fill in a bank account opening from with Pilatus Bank? Does that reflect itself in Flexcube? 914 ( ./ AB: I did not check ... te only think I asked is how do customers do transfers in the bank because this is a private bank so it is not a retail bank where there is a bank counter that people stand in the queue and wait for their tum to do transfers. So I just asked them in the interest of knowing how they do a transfer and Flexcube and the person .. informed me that they receive customer call of a transfer request, please transfer from my account or whatever and they are required to provide the legal details through an email I think so. They say that the ... is filed. They will accept the request of transfer from the account they mentioned to another account they mention. So this is the only information I gathered in the investigation. ( Magistrate: Let me go through some points that were mentioned by the audit firm's technical analyses that was carried out. So you confirm that the bank uses Swift only for funds flow purposes. Correct? AB: Yes sir. Magistrate: And that the bank uses only TAS as the Swift service bureau? AB: Yes sir. ( ., ) Magistrate: Apart from that I am going to read to you excerpts from this technical report and of course this was not carried out by Oracle experts like you. They are IT specialists but they are not really hands on people like you on the database itself so I would like to check these issues out with you. I am going to read from this report and I would like to see your reaction to this. "The second set of transactions relate to intra bank account transfers that do not involve the flow of funds. Such transactions are recorded on Oracle Flexcube and do not require the use of other systems or the intervention of third parties. The bank does however use Oracle Software Facilitation in maintaining the system". Is this correct? AB: Intra is within the bank. Magistrate: Correct. AB: So yes it is correct. Magistrate: "The risk being assessed in this case is whether transactions can be intentionally omitted or deleted from the accounting system. The IT specialist members of the audit team have been looking at access controls over the database and in particular around customer identification file CIF creation in 915 the maintenance. It would appear that CIFs are automatically generated by the system sequentially all be it allowing for CIF numbers to be purposely skipped." Those the system allow these numbers to be purposely skipped? AB: It could be when the bank chooses not to create a customer and just open the screen to create but they do not do anything actually. It could be cancelled so it is possible. Magistrate: But those it make sense? What do you do it for? Because if you open the possibility to insert a name but then you do not fill it up, what do you make of it? AB: They wanted to create account but by mistake they open a customer creation...by this time the account number is skipped actually. I would assume that this kind of skipping in one number or two numbers is fine but it cannot be twenty or thirty numbers in one lot. If it was genuine it would be have been one sort of ... probably of the database they would have a problem and they would have bounced it or whatever but it cannot be a regular instance every day. That is probably would not be seen as normal. Magistrate: Here it continues, "Such numbers are taken without being allowed to be used again in the future possibly to retain the sequential nature of the CIF numbers. Similarly CIF numbers that are onboarded but eventually not authorised, are also taken out and not used. From an audit point of view an issue arises as no audit trail is maintained of the unused CIF numbers." Did you encounter that? AB: It is possible. Magistrate: Here it goes on to say, "The situation however is not different from what we have seen in at least three other banks in Malta that use the same system. As a result we considered other matters as followed: 1. If a CIF is deleted because it has not been used, the number is lost as are those numbers that are skipped through the automatic generation of sequential numbers. In any case such CIFs are irrelevant for this analyses as in such case a customer has not been authorised onto the system." Would you agree with that statement? AB: Yes sir. 916 ( Magistrate: "2. For CIFs to be created and subsequently deleted no incoming and outgoing fund transfers must have occurred." Is this true? AB: Yes. Fund transfer needs an account so obviously if that particular customer got deleted it might not have an account and there is no fund transfer. It does not mean that they might have created a new account, a new customer number in new account number. Magistrate: Which would have to be authorised nonetheless but if they created a new number, a new customer number, a new client name, that new client name would then still be reflected on Flexcube. (_; AB: Yes sir. Magistrate: This goes on to say otherwise a reversal would result in another account being debited or credited with a cash flow that is unrelated. So basically I understand this to be confirm what you are saying. "3. Through system screens, it should not be possible for authorised CIF to be subsequently deleted without leaving a trace." Is that correct? AB: Yes sir. We cannot delete or trace CIF through Flexcube. Magistrate: However, it says that, "Access to data tables would always enable deletion without a trail." To what extend is this true? AB: The database administrator, he is the one who is ... the database. He does not necessary knows how Flexcube is done. It needs a support team who knows how Flexcube ... a request from the bank say, we need to remove this customer, we did a mistake or ... authorisation would come from the bank customer operation leader, it is possible to delete using a delete statement in the satabase table to remove it off. However such delete statments can be identified in the database ... on the day and what was deleted can be easily found .... by the administrator. It may appear that it may not leave a trace externally ... ok there was something removed but even in the database it is till possible to identify that something happened. Some script was run or somebody had access to run the script. It is still possible to reverse engineer and find this source. That is a function that the database administrator to find that out. Magistrate: And the database administrator was not Pilatus. Right? 917 AB: Yes sir. But Pilatus had the master key for the database. So they had a database in production to the access by the support team facilitation however their team could not see any data I mean the customer name or address is all ....for them and Pilatus had the master key for that data. So obviously while they could have deleted the data they could not see the data. Magistrate: So they could have deleted data but they could not see what the data is? AB: Yes. For example they would see a ... customer number 10112. This would be a request from the customer "by mistake we did something. Please delete this one." But when Pilatus queried I verified this with ... and Pilatus COO that when we also queried the data from an encrypted system we could not see who was 10112. It was ... that the name, everything was completely encrypted so we do not know who is 10112 from the encryption. The COO had an unencrypted key and then we used that to extract the data. We could see who was 10112. So the support team would have never seen what was 10112. We called on the request, we . . . to delete and they would have given us this statement to the person who would execute this statement. "Yes I believe this particular ..... to delete. ( './ Magistrate: But again even if they do delete the entry in the database, the transactions that would have gone through TAS and through the correspondent banks, I imagine that they would still be retained no? AB: Yes. Magistrate: There would still be an audit trail for those transactions. AB: Yes sir. Magistrate: Here it says "It is highly unlikely to have such CIFs for a long period without cashflows having been effected through such accounts. We failed to see the purpose of opening such accounts in the first place if cash is not to be remitted from or to such accounts." I think that if a person wants to open a bank account, he would want to open a bank account for a reason not simply to be an account holder but to make financial transactions not simply to be called a Pilatus Bank account holder. No? AB: Yes sir. 918 j Magistrate: Here it says, "The deletion of previously created CIFs would mean that all such physical files maintained by the bank would have to had been destroyed. Which would entail modification of correspondence or other documentation of the contra CIF account and that at the end of the day accounts cannot be debited or credited unless there is an original source of funds and therefore a single account that would have been debited or credited by a cashflow would have had to exist." Is this correct? AB: Yes sir. Magistrate: I do not know whether there are any further questions. ( -·· AC Ian J Abdilla: On the same lines as the magistrate was asking you, can backups be tempered with to show a different picture of the transactions without leaving a trace? AB: No it is not possible. Backup is i a point in time data so it means if for a reason I want to remove one transaction and I want to put it in the backup which means removed all the transaction which ever happened after that. Too much manual work required to re input all the transactions. Generally, they do not do it. They do not restore a backup unless you have a system crush and it is not recoverable. They restore the backup and they log files to apply which means that the Oracle Database ensures that even if it is a crush you can actually come back up with the backups which it has and bring it to a point in time where the crush happened. They will not lose any transactions. I do not think to erase a particular transaction or a set of transactions use a backup actually. { ._) Magistrate: Earlier on you mentioned as to holds the master key for the database. What does it entail to use this master key? Normally would this be sealed? How do you go about using this master key? AB: I do not know the exact process which they are using to have it but it looks to me that they opened a particular envelope and they took the master key out of the envelope and then they used the key to the system for us to give us access and leave it there in Pilatus. It was done by the COO actually. Magistrate: But in that particular case would the master key give you access to all the available information that would be in the database? How does it work? 919 AB: The master key secures the data so that the .... columns in the database data are encrypted so a third person cannot actually see what is the underlying value for that particular number. The code number, the name and account and information which is to be secured. This appear to be as encrypted data. Basically data protection so that nobody else understands a number to a name match. The person with the key is able to see it. Magistrate: But would the master key holder need to pay a premium or an amount of money whenever he uses the master key to accede to the system? Is there a penalty? AB: I think this is park of the licence in the Oracle database. So only with a specific licence you get this option for advanced encryption so the bank has to put ... a licence and only when they have this licence they can use this feature. Magistrate: And while you were present therefore you did gain access to the system through the use of this master key. Correct? AB: Yes sir. Magistrate: And what use was made by you when you were there? AB: To get the list of all customers, name and addresses to get the change values so we needed the uncrypted database to get the data. Magistrate: So what level of confidence do you attribute to this in the sense that by so doing, do you believe, are you convinced that you got access to all the data that the bank has in their core banking system? AB: Yes sir. I believe so. Magistrate: So you believed that they did not hide anything from you by giving you this sort of access? AB: No. Magistrate: And basically therefore through this access it was an open access. It was a full access. It was not a limited selective access that was given to you. AB: No. All the database tables. Magistrate: Freely? AB: Yes. 920 { Magistrate: And no restrictions or impositions were made on you? AB: No restrictions. Magistrate: Therefore, you were also free to explore all the database information even the encrypted on from what I can understand. AB: Yes. Magistrate: And your report therefore reflects this open access that you were given is that right? AB: Yes. Our reports have unencrypted data in the excel sheets. ( Magistrate: So basically even if the data would have been deleted would you have been in a position to see traces of this once you had this open access? AB: Yes we could have seen it actually. Magistrate: But you did not see it then. AB: Yes. Magistrate: You did not see any sort of deletion in the customers. AB: No we did not see any inconsistancy with the modification numbers. It was consistent. Magistrate: And that gives you the degree of confidence in the data. AB: Yes sir. Magistrate: This is no contest but therefore you feel sure about the reliability of the data that was given. It is not something that you feel doubtful about? AB: No. Magistrate: That is all from me for today. 921 Ir-relazzjoni tal-Forensic Accountant Miroslava Milenovic Stabbilita 1-integrita tas-sistema informatika bankarja Oracle Flexcube Universal Banking Sytem imhadma fil-Bank Pilatus, iI-Forensic Accountant Miroslava Milenovic setghet tibda twettaq 1-inkarigu tagliha. Din il-Forensic Accountant inghatat fakultajiet wiesa ta' stharrig tal-informazzjoni. Millbanda 1-ohra fid-dawl tal-ammont vastissimu tal-informazzjoni migbura u sottomessa lilha ghall-analiZi taghha, hija kellha zzomm mal-parametri ta' din 1-inkjesta. Ghalhekk gie suggerit lilha li 1-analiZi taghha taghmilha b'riferenza ghal erbatax il-allegazzjoni li jitnisslu mill-artikoli pubblikati minn Daphne Caruana Galizia nhar 1-20 t' April 2017 billi tindirizza 1allegazzjonijiet segwenti : Declarations of trust article l.In the kitchen at the offices of Pilatus Bank in Ta' Xbiex, there is a safe in which certain files are kept, and also particular documents marked for extreme secrecy. The safe used to be in the bank CEO's office, but for some reason was moved to the kitchen. 3. In this safe, documents are held pertaining to Russian clients of the bank, and to Maltese PEPs, including John Dalli, consultant to Prime Minister Muscat, and Keith Schembri, the Prime Minister's chief of staff, both of whom have accounts with the bank in their own personal names. 922 ( u I;:' t.! ~_... . [~ ""' 4. Dalli's account is not used much, but the Prime Minister's chief of staff uses his regularly and his statements show highly suspicious transactions involving people in Azerbaijan. This bank account is separate to the one held in the name of his once-secret Panama company, Tillgate Inc. 5. The safe in the kitchen at Pilatus Bank also contains the documents that answer the question which the whole of Malta has been asking this past year: who owns Egrant Inc, the third company Brian Torma set up in Panama, for somebody so important that the name had to be given over Skype, rather than in an email as it was for Konrad Mizzi and Keith Schembri. ( ) 6. Those documents in the Pilatus Bank kitchen-safe are declarations of trust which show that shares in Egrant Inc are held by Mossack Fonseca nominees for "Mrs Michelle Muscat". 7. The declarations of trust were provided to the bank by Brian Torma, as a prerequisite for opening an account for Egrant Inc, for which the identity of the ultimate beneficial owner is required. Mrs Muscat's name is also given on another document held in the bank's safe: the account opening form for Egrantlnc. 8. These documents have been scanned and uploaded to the cloud, for security purposes, by third parties so that they cannot be destroyed by the bank. B. US$1.017 million transfer to Egrant Inc from Al Sahra FZCO article: I.In March last year (2016), Al Sahra FZCO - a company incorporated in Dubai's free zone- made a single payment transaction of US$1.017 million to Egrant Inc, a company incorporated in Panama in 2013. 2. The transaction, which was described as a "loan payment", was made from Al Sahra's account at Pilatus Bank in Malta, to an account which Egrant Inc holds with a bank in Dubai. This was not the only "loan payment" which Egrant Inc received from Al Sahra FZCO, but it was the largest single transaction. Other "loan payments" were of around 923 1 - . : •• •..,, .,_,,. rV ~ US$100,000 each and made twice a week over several weeks in January, February and March last year. 3. The bank account opening form for Al Sahra FZCO at Pilatus Bank gives Leyla Aliyeva, daughter of Ilham Aliyev, ruler of Azerbaijan, as the ultimate beneficial owner of the company. Payment instructions for Al Sahra were given by Farnoush Farsian. 4. Egrant Inc also has an account at Pilatus Bank in Malta, but the money was - significantly - not paid into that account. It was moved out of the country. 5. The transaction was so large and raised so many questions that Pilatus Bank's US correspondent bank (it was a dollar transaction, and at the time the bank had two US correspondent banks) stopped it. After several days of negotiations, it went through. 6. Until the payment was released, an employee at Nexia BT- which made the arrangements to set up Egrant Inc in Panama with Mossack Fonseca in 2013 - rang Pilatus Bank several times a day, every day, to check on progress and to chase it up. This website has the name of the employee, who left Nexia BT for other employment when the Panama Papers scandal broke worldwide the following month, but has not spoken to him. 7. The Nexia BT employee who followed up on this banking transaction is the same one who submitted to Pilatus Bank the bank account opening forms for Egrant Inc and for Tillgate Inc (UBO Keith Schembri) and Hearnville Inc (UBO Konrad Mizzi), which also have accounts at Pilatus Bank in Malta. Like Egrant Inc, the other two companies have accounts at a bank in Dubai, too. In-nomina tal-Forensic Accountant Miroslava Milenovic tal-24 t' April 2017 924 ( ) Miroslava Milenovic qeghda tigi mahtura bhala espert tekniku Forensic Accountant sabiex : wara Ii tkun li.adet konjizzjoni tal-informazzjoni digitali u stampata fornita lilha mill-Magistrat Inkwirenti jew minn esperti tekniCi jew persuni ohra indikati lilha mill-Magistrat Inkwirenti jew esperti tekniCi jew persuni ohra mahtura minnu minn zmien ghal zmien, taghmel 1-analiZi taghha ta' bhala Forensic Accountant fir-rigward ta' din 1-informazzjoni kollha (Ii tinkludi, iZda mhux limitata ghal) dik mehuda mir-records stampati u digitali talBank Pilatus u Nexia BT matul il-kors ta' din 1-inkjesta jew skont kif dirett lilha mill-Magistrat Inkwirenti, kif ukoll xiehda u dokumenti ohra sottomessi lilha ghall-analiZi taghha skont kif jidhirlu 1-Magistrat Inkwirenti u dan sabiex tkun tista' tiddetermina jekk minn tali informazzjoni disponibbli lilha kienx hemm evidenza biex ikunu jistghu jigu ritenuti bli.ala pruvati sal-grad rikjest mill-Ligi 1-allegazzjonijiet meritu ta' din 1-inkjesta. L-esperta giet moghtija 1-fakulta espressa Ii tkun tista' taghmel kuntatt malesperti tekniCi 1-ohra kollha mali.tura f' din 1-inkjesta jew ma dawk il-persuni li 1-Magistrat Inkwirenti jidhirlu xieraq u opportun li jirriferiha ghalihom u li tagli.mel dak 1-iskambju jew gbir t'informazzjoni u komunikazzjoni magli.hom jew minghandhom skont il-kaz u skont ma jidhrilha mehtieg ghall-ahjar istruzzjoni u twettieq tal-inkarigu tagli.ha kif ukoll Ii tkun prezenti u tipparteCipa fil-gbir u 1-analizi tax-xiehda mill-Magistrat Inkwirenti kull meta 1-istess Magistrat iqis Ii jkun hekk meli.tieg. ( _) Gli.al dan il-ghan 1-esperta giet ordnata li tirrelata proviZorjament bil-fomm jew bil-kitba minn zmien gli.al zmien skont il-li.tiega tal-kaz u c-cirkostanzi u sussegwentement finalment tirrelata bil-miktub billi tigbor ilkonkluzjonijiet taghha kollha inkluz dawk proviZorji u li ssemmi 1-fatti u ccirkostanzi kollha Ii fuqhom ibbazat 1-konklU.Zjonijiet taghha u sabiex 1istess espert tekniku tkun tista' twettaq 1-inkarigu taghha b'mod shill u skont is-sengha u 1-aqwa abbilta' taghha hija giet mogli.tija wkoll ilfakoltajiet kollha naxxenti mill-Artikoli 548, 650(5) u 653 tal-Kodici Kriminali. 925 • - ( r: ;, ""'; ti'· Uv ;J r.' •. ~ p , ...:-: -t.1' ••• Nhar it-2 ta' Mejju 2018 il-Forensic Accountant Miroslava Milenovic halfet u kkonfermat ir-rapport finali taghha flimkien m' Annex - fejn hija kkonkludiet is-segwenti: - TASKl (1) Task Description Identify whether Michelle Muscat nee Tanti is the ultimate beneficial owner of EGRANTinc. (2) Initial Findings On 91H August 2013, Mossack Fonseca & Co SA, Panama (Mossack Fonseca), issued invoices for the acquisition and annual maintenance of EGRANT INC. On the same day they also issued invoice for the acquisition and annual maintenance of HEARNVILLE INC. Three days later, on 12th August they also issued same invoice for TILLGATE INC. (documents reference: Box A Nexia, Dok YF42). All three companies were registered by the same company in PanamaMossack Fonseca, at its address, in the same meaner with the same type of documents and appointed directors (documents reference: Box B Nexia, Dok YF5, Dok YF6, Dok YF7). Directors were: •Ricardo Samaniego - Director and President •Yadira De Boutaud- Director and Secretary • Yakeline Perez- Director Nice-President I Treasurer • Yenny Martinez - Director and assistant Secretary • Hercibelle Gonzales - Director and assistant Secretary The companies' registry information is as following: 1. EGRANT INC (document reference: Box B Nexia, Dok YF5) 926 t I Company subscribers: Dubro Limited S.A., Panama and Aliator S.A., Panama Registration details: Registered in Panama in Mercantile Section of the Public Registry at Microjacket 807956 Date of registration: 8th July 2013 Authorised Capital: 10.000 USD- 100 shares (nominal value of share 100 USD) which may be nominative or bearer shares. Share transfer information: - According to the Articles of Incorporation, each of the subscribers has agreed to take one share - On 8th July 2013, each of the subscribers (Dubro Limited S.A. and Aliator S.A.) have transferred their one share each to the Bearer - On 9th July 2013, one share with nominal value of 100 USD, was transferred to ATC Administrators INC. This share has been vested to Mr. Brian Torma on 9th August 2013. Power of Attornev CPoA): Issued on 12th August 2013 to Mr. Karl Cini and Mr. Brian Torma. 2. TILLGATE INC (document reference: Box B Nexia, Dok YF6) Companv subscribers: Dubro Limited S.A., Panama and Aliator S.A., Panama Registration details: registered in Panama in Mercantile Section of the Public Registry at Microjacket 808516 Date of registration: 15th July 2013 Authorised Capital: 10.000 USD-100 shares (nominal value of share 100 USD) which may be nominative or bearer shares. Share transfer information: - According to the Articles of Incorporation, each of the subscribers has agreed to take one share - On 15th July 2013, each of the subscribers (Dubro Limited S.A. and Aliator S.A.) have transferred their one share each to the Bearer 927 - On 15 1h July 2013, one share with nominal value of 100 USD, was transferred to ATC Administrators INC. This share has been vested to Mr. Brian Torma on 9th August 2013. This same share (already vested to Mr. Brian Torma), has been vested to Mr. Keith Schembri on 2nd July 2015 also by ATC Administrators. Power of Attornev (PoA): Issued on J2th August 2013 to Mr. Karl Cini and Mr. Brian Torma. On 22nd July 2015 a Haast Trust was incorporated through a transfer of 100% of TILLGATE INC.'s shares, and since the incorporation no other shares have been transferred into this Trust according to the available documentation. Haast Trust's settlor is Mr. Keith Schembri, while Orion Trust acts as their nominee. Orion Trust is incorporated also in New Zealand, with a registered office address at c/o Bentleys Chartered Accounts Limited, Auckland New Zealand. The main purpose of Orion Trust is to act as trustee of New Zealand Foreign trusts (as in the case of Haast Trust). 3. HEARNVILLE INC (document reference: Box B Nexia, Dok YF7) Company subscribers: Dubro Limited S.A., Panama and Aliator S.A., Panama Registration details: Registered in Panama in Mercantile Section of the Public Registry at Microjacket 808074 Date of registration: 9th July 2013 Authorised capital: 10.000 USD-100 shares (nominal value of share 100 USD) which may be nominative or bearer shares. According to the Articles of Incorporation, each of the subscribers has agreed to take one share ( __) Share transfer information: - According to the Articles of Incorporation, each of the subscribers has agreed to take one share - On the same date, 91h July 2013, each of the subscribers (Dubro Limited S.A. and Aliator S.A.) have transferred their one share each to the Bearer - On the same date, 91h July 2013, one share with nominal value of 100 USD, was transferred to ATC Administrators INC. This share has been vested to Mr. Brian Torma on 9th August 2013. This same share (already vested to Mr. Brian Torma), has been vested to Mr. Konrad Mizzi on 2nd July 2015 also by ATC Administrators. 928 '-: . ,,. - - .· UJ,_/:J.-J.j Power of Attornev (PoA): Issued on 12th August 2013 to Mr. Karl Cini and Mr. Brian Tanna. Similarly, as in the case of TILLGATE INC., 100% of HEARNVILLE INC. have been transferred to Rotoura Trust, New Zealand. The settler of this trust is Mr. Konrad Mizzi, while the nominee of the trust is also Orion Trust, New Zealand. Since the incorporation of the trust, the trust owns only the 100% shares of HEARNVILLE INC. Through a review of the documentation, the following information has been identified (documents reference: Box B Nexia, Dok YF13): ( / Company: EGRANTINC. Purchase request: Signed by Mr. Brian Tanna Issued to Mossack Fonseca for the purchase of a company from its stock Shares to be registered in a name of Brian Tonna under a nominee provided by Mossack Fonseca Invoice to be issued to Management Limited, Malta BTI Date: 41h August 2013 (_) Invoice: Number 4177561 Issued by Mossack Fonseca For the acquisition of EGRANT INC. Issued to BTI Management Limited, Malta- in attention of Mr. Karl Cini Amount USD 1,365.84 Date 9th August 2013 Company: TILLGATE INC. 929 Purchase request: Signed by Mr. Brian Tanna Issued to Mossack Fonseca for the purchase of a company from its stock Shares to be registered in a name of Brian Tanna under a nominee provided by Mossack Fonseca Invoice to be issued to Management Limited, Malta BTI Date: 41h August 2013 Invoice: Number 4177596 _) Issued by Mossack Fonseca For the acquisition of TILLGATE INC. Issued to BTI Management Limited, Malta- in attention of Mr. Karl Cini Amount USD 1,430.04 Date 12th August 2013 Company: HEARNVILLE INC. Purchase request: Signed by Mr. Brian Tanna Issued to Mossack Fonseca for the purchase of a company from its stock Shares to be registered in a name of Brian Torma under a nominee provided by Mossack Fonseca Invoice to be issued to Management Limited, Malta Date: 41h August 2013 Invoice: Number 4177560 Issued by Mossack Fonseca 930 BTI ( / For the acquisition of HEARNVILLE INC. Issued to BTI Management Limited, Malta- in attention of Mr. Karl Cini Amount USD 1,356.84 Date 9th August 2013 All three companies were incorporated before purchase request were submitted to Mossack Fonseca. The reason for such can either be that Mossack Fonseca has founded them and provided the names by its own choice, or that Mossack Fonseca had such a close relationship with BTI that they have founded the companies in the name of BTI in good faith and have retroactively created all the paper trail. [ (3) Conclusion All companies (ERGANT INC., TILLGATE INC. and HEARNVILLE INC.) have been acquired in the same manner and by two providers- BTI Management Limited on one side located in Malta and Mossack Fonseca, Panama on the other side. Until Panama leaks, Panama was considered as a safe destination for hiding funds and information on ultimate beneficial owners from the public and tax authorities. Once Panama leaks have occurred, new destinations arose. From the documentation, a strong connection between the group Maltese consulting companies (BTI and Nexia) and the company Mossack Fonseca from Panama is clearly identifiable. In the literature139 dealing with the phenomena of money laundering, foundation of companies and trusts in destinations from which information on UBOs cannot be easily extracted represents one of the red flags. Financial Action Task Force, 2006- The Misuse of Corporate Vehicles Including Trust and Company Service Providers 139 931 No evidence has been identified that Mrs. Michelle Muscat nee Tanti is the ultimate beneficial owner of ERGANT INC. However, in provided documents, no evidence was either found that Mr. Brian Torma or anybody else is the ultimate beneficial of shares as no evidence of bearer transfer could be identified.140 Bearer shares are a type of shares which are wholly owned by whoever holds the physical share certificate. The issuing company does not register the owner of the shares and does not track the transfers of the ownership. Dividends are dispersed to the bearer of shares once the physical coupon is presented. In the case of TILLGATE INC. and HEARNVILLE INC., their UBOs have appeared only once when in July 2015, all shares (100 shares) were transferred to the Orion Trust located in New Zealand acting as nominee for Mr. Konrad Mizzi I HEARNVILLE INC. and for Mr. Keith Schembri/ TILL GATE INC. It is recommended that FIU New Zealand will be contacted.141 TASK2 Hawnhekk irid jigi rimarkat Ii mill-folder t'Egrant Inc elevat mill-Uffitju ta' Nexia BT ittii:ulta c':ertifikat Ii kien mahrug minn Du bro Limited SA. iffirma t minn Jaqueline Alexander u minn Aliator S.A. iffirmat minn Verna de Nelson Ii permezz tieghu kienu qeghdin jigu trasferiti "to bearer" is-subscription shares taghhom. Wara Ii kien hemm dan it-trasferiment ma hemmx evidenza li gew issued ishma ohra mis-share capital ta' Egrant Inc ghajr hlief ghal dak is-sehem wiehed li kien qieghed gie miZmum minn ATC Administrators Inc ghal Brian Tonna. Fin-nuqqas ta' prova ta' B'hekk din il-konklui:joni tal-Forensic Accountant trid tigi moqrija fid-dawl ukoll tal-parir legali moghti mill-espert tekniku Fernando Berguido, fir-rigward talobbligu legali impost fl-2013 fir-rigward tal-hrug tal-bearer shares - u f' din 1-inkjesta ma jirriZultax li :inli.argu jew gew registrati ma' xi Authorised Custodian; kif ukoll mix-xiehda tar-Registru Pubbliku tal-Panama li produc':ew id-dokumenti relattivi. L-evidenza migbura tindika Ii prima Jaciae ma gewx mahruga bearer shares minbarra s-subscription shares li gew misjuba fil-folder ta' Egrant Inc fl-Uffitju ta' Nexia BT. 140 Kull fejn hemm riferenza mill-Forensic Accountant Miroslava Milenovic b'suggeriment li jigu kuntattati FIAU's barra minn Malta, 1-inkjesta kienet man man li jsiru dawn is-suggerimenti taghmel kuntatt malFJAU Maltija u taghtiha struzzjonijiet dwar dak li I-Forensic Accountant tkun qeghda titlob li jigi mistharreg. Dan japplika kull fejn hemm riferenza jew suggeriment li jigi kuntatti FIAU's barra minn Malta. 141 932 (-'\ (4) Task Description Identify whether the Prime Minister (Dr. Joseph Muscat) or members of his family (including of course Michelle Muscat nee Tanti) or other Politically Exposed Persons, that is John Dalli, Keith Schembri (and TILLGATE Inc) and Konrad Mizzi (and HEARNEVILLE Inc) held bank accounts with Pilatus Bank. (5) 1. Initial Findings Mr. Seyed Ali Sadr Hasheminejad January 2014 Mr. Seyed Ali Sadr Hasheminejad got the licence to register a bank in Malta - Pilatus bank. On 3rd January 2014, Mr. Seyed Ali Sadr Hasheminejad founded Pilatus Capital Ltd in UK as a sole shareholder. The company has been active under that name until 14th March 2014, when its name has changed to Pilatus Trade and Finance Ltd. On the same date, 14th March 2014, the company Sirius Trade & Finance Limited (founded in 2008 and bought by Mr. Sadr Hasheminejad in 2014) has changed its name into Pilatus Capital Ltd. Sirius Trade & Finance Limited was founded on 16th August 2008, its first directors were Mr. Mehdi Shams (director in the period from 16-08-08 to 31-12-08) and Mr. John Geoffrey Dowdall (director in the period from 16-08-08 to 01-12-09). The changes of the companies is presented in the diagram below: ( 933 Sadr Hasheminejad, SeyedAli SIRIUS TRADE & FINANCE LIMITED 16 Jun 2008 - 14 Mar 2014 PllATUS CAPITAL LTD 03 Jan 2014 - 14 Mar 2014 ( PILATUS CAPITAL LTD 14 Mar 2014 · 27 Oct 2015 PILATUS TRADE AND FINANCE LTD 14 Mar 2014 - 18 Aug2015 It is unclear how somebody with very limited banking experience, 30 years old with a passport from Saint Kitts and Nevis got the licence to operate the bank 2. Dr Joseph Muscat In seized documents from Pilatus Bank and in the database of Pilatus Bank, there were no records that Mr Muscat or members of his family held bank account in Pilatus Bank Through the review of the files (documents reference: Box A Nexia, Dok YF46) it has been identified that all payroll services, personal tax returns and salary calculations have been performed by NEXIA BT Consulting Limited (NEXIA BT) for the needs of Mrs. Michelle Muscat. Through the review of her files, two invoices from NEXIA BT have been identified. Invoices relate to the abovementioned services, were not issued to Mrs. Michelle Muscat, but to a company and an individual with no evident relationship to her. Those invoices are: Invoice number 15BTC0086C from 7th January 2015 issued to Lemon Grass Company limited, Malta 2. Invoice number 15BTC0084C from 7th January 2015 issued to Mr David Vella, David Vella Trading Limited, Malta 1. 934 ( No clear relationship between Dr/Mrs Muscat, Lemon Grass Company limited and David Vella Trading Limited have been identified. 3. Mr. John Dalli Through a search of the excel spreadsheet containing information of Pilatus Bank's customer personal data, it has been identified that John Dalli holds an account in his personal name, created on 25/06/2014: lli1 B +) · 1 1~_cf_all_cutom~r_peP.:cna l_d3ta .AiS'.>' - E.t:c-el ;:oRMULAS. == = ~·· ~ WrapT~'1 ~ General s. ~ .....n "t .\."J lJur.;b:r m ~~ . .. ~ t.7 ~· -- (ondi-.icn!I Fof!ll!lta! fo:-rnsttfr19 · T•b e • -; '-- Ctl! St:,--1 ~ lru!rt .. St}le> CE9 .'CUSTOME~ NO -1cudo~. ,CUSTOMER NAMl1 1 69J100213 I c D ..rli.oDiiBs_uNtf ji.461 PORToMASO JOHN DAW E .:-IADDRESSUtru- ST.JUUANS F -1AiioRESS.LIN£2 PTh10001 Transactions related to John Dalli have been extracted from the excel spreadsheet containing information on all outgoing settlement data. 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RJJIHA.!L.ltt.'ES"iMEh'T!.lMllE .MT;:FLr:Kl-E:l;oolt;lECAC:usm1..: R:JIH.llilfr.!ESn.elTUMliH: !1'.iT;7PL~SU'.>l!ll:SCA~usti11.: R.:rPHA:lltrlESTt.t:muMrrn: ll\.ITT..:FLTsc.:cl;co101~30N'11'USt11S: P,:.PH/aJtl'r'Sil.ill-ITUMliE ,,.,ITT.:Hr~1SCD1DlffiON"¥'.JSU115 p.;..oHA.ELJtrrtSiM"':J.fTut.mtI: R;JIH:..3.IN','ESrl.tENTUMITTD P..:.PHAE!.ltNESTME."lTUMITEil AAPH&.:tltMSTt.t::NTL!MITTD R:.PH4Ellfr.'Em.~'T UMITED Additionally, it has been identified that Raphael Investment Limited has performed payments to the following entities: o Kubernao Trust Limited o Al Suwaidi And Company o Pahna Management Consulting DMCC o GLB Consulting Limited 951 0·009 52 ma+:·" . . HO:.:; .:. . . _ .~ P~~ E~ - :5!!!:~~--=- iJ... . B- I '\ .. 1..· ~· _1.1_ .J: ~ DE__ ,.. St/ SITTUMlllT N • • • OUR • RICIR • PAYMEH! 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F. ~ 101::~ 1·l'l~rJ:R!~·~f:t-5,:U.1.fmPtTSOQ1SOO"JJ1;;R.:J>H:tl.l~M:i""Mt-.'TW.fTW 1e~rr-..:!:i!:SIJI S~U:rft;SD-~Ji1•,l"ilN,'RAf·~QS.~?J.:r.1mJ1;.~1;oo~ot~RAPH.:.B.INV~i~-mti:l t>.!=c....">C:!::l:il~1Q1 F. 1~;;;; :-r'Ut.,"'J)l::. ·s;1.:.nttJ.fT71F':..~'l;ooiiJ1S.:RAPH.1E;FADHmlU'IES'1.~rnTll·-mEI i26E..Sffl:i:Uli:lil 1:~ F. lG'iO: :'-:ltl'1'.:t:Ci.~~!MiilPl~l:OOt!>lSFJ.PH£.El..lf·NES'1.mnuMITT!> /~Ui=11 :;He ~:~-., f 'i-:::i!Rtl~tJV: :-•lt-f,J!Ci~~'MI71Pi.l50e1~t!n:;F..lPH'lllff./ES""M:r-n~ :~Ui'l1 H!:7 ..,,, F. ms:: '•!lt"J\:1\"i'lr. .1-.li?1P~1~1:aJl,1EF~!ti/ES"'t.m·.:fiiriSt:D .1 G~llC1i't~'f:C£ 1;~ F. 1Cii5 .':11t",l'lt11 !tr.· 111IDlPLTSG.s:il;wl!>lSi~PHAEl.IN"~t.e~fUk1T!!f 1G~:mo\'t~'fi£ l:'~ S,i'.:J.51 r ;.:~s:JEFF.rl:°-11H'i;l1{0:· iMT71PLi~T;oo"JO"ls;R:-PH:.El.1NVEnetrrt..ll.ITTn 'Ci!~lCvtnir~"'fif ne -l.lsiiN:j)j:Jin:ciiifJ«.J.LSWs':..a>IAND~Ol•ANr J.L.SlJW:.0»0:oM1J.m :1.t.LJ.U.~lT!ONSIJLTif. :1"1.Ml..P.wu.GEJl:ffTCOf'JSl.Lllfo. ?.\l.W.tJ,aJW:iM..:ttrCOHSIJl.llh :1.u.ut~.:HTCOHS1.Jt.Tlf =.l.lt.4AMt1.NAGB'-:-trrcoHStJLT1- .?Al.Wi~JTCOtJU.llf". ~TI!USTUIMllD (U281JU.:)"TIILJSTLD.lf6) ClliRHl.:>TRUSTUt.ITED aBCOHSUllHiLJ.fTED !iBCOHSUlTHHMTID G\JICON5Ul.THiUMITE"C From the above, the most significant payment has been paid to Kubernao Trust Limited As Trustee Of The Arellano Lega Trust, with an account also within Pilatus Bank under the code 101954. The entity received an amount of EUR 68,500,000 with transaction description "Settled Funds AA and LA" on 19/12/2016. 1.1.1.7 FAMILY HEYDAROV Heydarov family is also from Azerbaijan and from a KYC related an on-going review of a company BISCHIMM:O SA Guernsey following information was identified (Box 1 Envelop AS): - Tale Heydarov is a son of Kamaladdin Heydarov, Minister of Emergency Situations of Azerbaijan - Nijat Heydarov is a son of Kamaladdin Heydarov, Minister of Emergency Situations of Azerbaijan - Information on source of income- Earnings from Sofitel Dubai Further information has been identified in relation to the ownership structure of a Maltese company IW Belgica formed by two Trusts in Jersey and two companies in Guernsey. The company is a mother company of Belgium company formed for Belgium Commercial Property 952 ( ~ Tale and Nijat Heydarov were identified as connected to the following companies: - THRACIAN ASSET HOLDINGS LIMITED, C70377 (Box 1 Envelop AQ): The company was introduced to Pilatus Bank by Hamidreza Ghanbari. He met Nijat Heydarov, and Tale Heydarov through Robert Baker in Dubai on 25th May 2015. Company's related entities are: Angyla Hospitality Holdings Limited; Kimberley Holdings Limited; Paddington Partners ltd - KASPIA Investment Holdings Limited Dubai, UAE (Box 1 Envelop AM): Based on a KYC following information was identified: 050% OWNER of the company is NH INVESTMENT LIMITED 050% OWNER of the company is TKH INVESMENT L:MITED oCornpany' s director is Robert Baker oCornpany's UBO are Tale Hedarov and Nijat Heydarov The company was introduced to Pilatus Bank by Hamidreza Ghanbari on 23rd March 2015 through a joint meeting between Mr. Ghanbari, the UBOs and directors in Dubai. Assets Princess Hotel Company 6 mil$ and loan from TKH Investment 7,3 mil$ are listed as source of income according to the information provided in KYC. A Loan agreement between KASPIA and KIMBERELY BETA PROPERTY was identified in the amount of USD 7 million for the acquisition of the premises of the Ministry of Economy Georgia, Tbilisi. ( - HERETI ASSETS INVESTMENTS LIMITED (Box 1 Envelop AV): Based on a KYC it is stated that the company was also introduced to Pilatus Bank by Hamidreza Ghanbari based on a meeting held in Dubai on 25th March 2015, and following individuals are related to it: oRobert Baker - Director o Tale Heydarov- UBO oNijat Heydarov- UBO - HERITRAGE ASSET HOLDINGS LIMITED C67265 (Box 1 Envelop AX): Based on a KYC it is stated that the company was also introduced to Pilatus Bank by Hamidreza Ghanbari based on a meeting held in Dubai on 7th December 2014, and following individuals are related to it: oRobert Baker - Director 953 oTale Heydarov- UBO oNijat Heydarov- UBO - HERITRAGE COLLECTION SA, LUXEMBURG (Box 3 Envelop QCD): Based on a KYC following information was identified: oHolder of a non-resident account at Pilatus Bank oUBOs: Heydarov brothers and French Nguyen-Cong-Due oSignatory: Robert Baker The company was used as a transmitter of funds from TKH from UAE through HERJTRAGE COLLECTION SA, LUXEMBURG's account in PB towards HERITRAGE COLLECTION SA FRANCE. - ROUNDTREE Ventures LID BVI (Box 3 Envelop QCG): As its UBOs following individuals are identified: oTale Heydarov oNijat Heydarov o Leyla Aliyeva oArzu Aliyeva As a confirmation on the source of income, the company submitted an e-mail correspondence. According to an email from Linet Estiroti from Pilatus Capital dated 16th March 2016, Roundtree Ventures LTD BVI has sold a property in London for GBP 3.8 million on June 2014. From that sale, companies Picasso and Davinci have gained each GBP 875,000. - TKH Investment Limited, UAE (Box 3 Envelop QCF): Tale Heydarov is identified as company's UBO. - KUBERNAO Trust, New Zealand (Box 1 Envelop AY): The NZ Trust owns shares of a company INTERSTELLAR Investment Holding Limited BVI. The UBOs are Nijat Heydarov and Tale Heydarov. The account was opened through Hamidreza Ghanbari after its meeting with the UBOs in Dubai. Interstellar Investment Holding ltd and Manuchehr Ahadpur Khangah are stated as owners of Silverlake Investment Holding Limited Guernsey. In KYC was found statement with estimated net worth of TH and NH. In 2015 net worth was estimated to USD 176 million each. The companies have 25% of ownership of Sofitel Hotel, 50% each of Azinsurance, and Residental villas fromMIRK. 954 ( 000955 - SIL VERLAKE Invesbnents Holdings Limited, Guernsey (Box 3 Envelop QCS): Information identified following individuals as company's UBOs: oAhadpur Manuchehr, oHeydarov Nijat, oHeydarov Tale - ARCHIMEDES RETAIL INVESTMENTS (Box 2 Envelop QBP): Information identified that the company is owned by Heydarov family, while Robert Baker is one of the Authorized signatories. 1.1.1.8 ROBERT (JOHN) BAKER As already identified in previous two sections (3.2.2.1and3.2.2.2), a connection between Robert Baker and both of the families Aliyev and Heydarov was identified through various companies' KYC forms in which he is stated as director or signatory of these companies. Rober Baker is CA, ex KPMG. Apart from already identified companies, it has been identified that Robert Baker is connected also to the following companies: - ARGYLE BUNDESLAND HOLDINGS LIMITED, MALTA (Box 2 Envelop QBY): The account was opened on 6th July 2015. Robert Baker identified as one of the Authorised signatories. No identification of UBO. Identified transfers from Kimberley Holdings Limited. ( From the excel spreadsheet containing information on corporate clients, it has been identified that the company is registered under client number 101052. From the search performed in excel spreadsheet containing information on companies' corporate directors, the following individuals are linked to this company: • Robert Baker • Craig Martyn Wilson • UBO 101052/1 • UBO 101052/2 •Ginette Louise Blondel No information of who is under the reference UBO 101052/l and 101052/2 has been identified. The following individuals are listed in the excel spreadsheet containing information on companies' signatories- all specified as Directors: • Blondel Ginette Louise •Robert Baker John 955 000956 •Wilson Craig Martyn • Hetherington Kenneth - ARGYLE RETAIL HOLDINGS LIMITED, MALTA (Box 2 Envelop QBW): Robert Baker is identified as one of the Authorised signatories. No identification of UBO. From the excel spreadsheet containing information on corporate clients, it has been identified that the company is registered in Pilatus Bank under the client number 101054. From the search performed in excel spreadsheet containing information on companies' corporate directors, the following individuals are linked to this company: • Robert Baker • Craig Martyn Wilson • UBO 101052/1 • UBO 101052/2 • Ginette Louise Blondel No information of who is under the reference UBO 101052/1 and 101052/2 has been identified. The following individuals are listed in the excel spreadsheet containing information on companies' signatories- all specified as Directors: • Blondel Ginette Louise •Robert Baker John •Wilson Craig Martyn • Hetherington Kenneth Further search has identified another two companies operating also as Argyle: • Argyle Holdings Limited- client number 100432 • Argyle Hospitality Holding- client number 100473 Through the listing of company corporate directors, Tale Heydarov is listed under Argyle Holdings Limited. - KUBERNAO TRUST LIMITED, NewZealand (Box 2 Envelop QBO): Information identified of the company as Trustee of the Lighthouse Trust. Robert Baker identified as one of the Authorised signatories. - FURIES BIA Investment Ltd (Box 1 Envelop AU): It has been identified that the owners of the company are Robert John Baker and Farnoush Farsiar (Iranian) who may be a frontman of Nijat and Tale Heydarov and Arzu and Leyla Aliyeva, and also linked to Nagriz Pashayeva. 956 ( - PADDINGTON Partners Ltd (Box 1 Envelop AQ): Identified as a company of Robert John Baker who is stated as a prime contact for all businesses in New Zealand, holder of CA and ex KPMG. - KIMBERLY GAMMA Property Holdings Limited (Box 2 Envelop QBC): Identified as linked to the company through the search of excel spreadsheets containing information on corporate company directors. An original account operung form has been identified for the company, all pages are signed, however no information is stated concerning company's UBO. The accounts were opened on 20th August 2015, with the stated purpose of buying property in Marbella, Malaga, Spain for around EUR 15.6 million. r The company's client number in Pilatus Bank is 101130, and in the file containing information on companies' corporate directors, Kimberley Holding and Argyle Holding Limited are listed as shareholder. One of Kimberley Holding's directors is Nijat Heydarov, while one of Argyle Holding's directors is Tale Heydarov. The company received a loan in the amount of EUR 15.6 million from Pilatus Bank on 30th October 2015 Through the search of the file, no signed and notarised Sale Purchase Agreement for an property in Marbella has been identified. An additional loan agreement dated 24th August 2015 was identified. The loan agreement in the amount of EUR 20 million was signed between KASPIA INVESTMENT HOLDINGS LIMITED (Tale and Nijat Heydarov identified in the list of company's directors) and KIMBERLY G.AM:MA PROPERTY HOLDINGS LIMITED (Nijat Heydarov identified in the list of company's directors). - KIMBERLY BETA Property Limited (Box 3 Envelop QCH): Robert Baker has been identified as linked to the company through the search in excel spreadsheets in relation to corporate company directors. On a bank statement of the company it is stated in hand writing that for a transfer of EUR 2,915 no documentation was provided. The transaction is related to AG LEGAL CONSULTING LLC, with the account number GE98BG0000000294528100. It was identified that KBP TBIISI LLC is a daughter company of KIMBERELEY BETA PROPERTY LIWTED connected to the family Heydarov. A Purchase and Sale Agreement was identified between LEPL National Agency of State Property and KBP Tbilisi LLC, for the purchase of state owned immovable property. 957 000~58 Additionally, through a search of excel spreadsheet containing information on corporate company directors and containing information on signatories, Robert Baker is identified as linked to the following additional companies: - ANDALUSIA PROPERTY ALPHA LIMITED- Director - ANDALUSIA PROPERTY BETA LIMITED-Director - ANDALUSIA PROPERTY GAM1'v1A LIMITED- Director - ARELLANO LEGA ALPINE AG- Signatory - ARELLANO LEGA HOLDINGS LIMITED- Director - ARGYLE HOLDINGS LIMITED -Director - ARGYLE HOSPITALITY HOLDINGS LIMITED- Signatory l) - GP FARM HOLDINGS LIMITED- Director; Director - GPl ASSET HOLDINGS LIMITED- Signatory - GP2 ASSET HOLDINGS LIMITED- Signatory - HERETI ASSET INVESTMENTS LIMITED- Role not stated in both of the lists - HERETI HOLDINGS LIMITED- Director - INTERSTELLAR INVESTMENT HOLDING LTD- Director - KASPIA INVESTMENT HOLDINGS LIMITED- Director - KIMBERLEY HOLDINGS LIMITED- Director - KIMBERLEY PROPERTY HOLDINGS LIMITED -Director - LIGHTHOUSE INTERNATIONAL VENTURE LT- Director/ Shareholder of Kubernao Trust Limited - MONET INVESTMENT LIMITED- Authorised Signatory - NH INVESTMENT LIMITED- Director - ONEKA AIRCRAFT LEASING LIMITED- Signatories/UBO - ONEKA ASSET MANAGEMENT LIMITED- Director - ONEKA INVESTMENT HOLDINGS LIMITED- Director - PLATO CAPITAL INTERNATIONAL HOLDING-Director - RAPHAEL INVESTMENT LIMITED- Signatories 958 ( ..µ. - THRACIAN INVESTMENTS LIMITED-Director - TKH INVESTMNENT LIMJTED- Director 1.1.1.9 NE GARIN SADR HASHEMINEJAD/ NEGARIN SADR Negarin Sadr Hasheminejad (short name- Negarin Sadr) is allegedly Seyed Ali Sadr Hasheminejad's sister. Based on the same surname and identified transactions which occurred between them, the family connection can be confirmed. Additionally, it is believed that Negarin Sadr owns a fashion business in London, which was confirmed through internet search- on which website it is stated that the brand has been established by Negarin Sadr in 2011 (https://www .negarinlondon.com/pages/about-us). Through the search of customer personal data excel spreadsheet it has been identified that the e-mail address linked to the personal account of Negarin Sadat Sadrhasheminejad is NEGARIN.SADR@NEGARINLONDON.COM: Segoe: UI 5 ( I .( - i; y_ . . [ :~r A. - .£. - - - - - .• - ~· !Y wrapT~ ~ ~ § M:rg~ 5.. Center - Based on excel spreadsheet search, it has been identified that a personal account on the name of Negarin Sadat Sadrhasheminejad exists at Pilatus Bank with stated CIF creation date: 02/02/2016: . . H)t.iE ~~':!.c.:..:L__ s ;l.!3EL~~::'IUl !f'JSIT.T ! y - - -; . ..:. - t . F'JRMIJL.!.~ Dt..T.A !':.::\.' e.'\' VIE'.'/ ,:.t,.A!.'i'TICS STAF.'Ni::ard :.." _{- €r- ~. ~ .. tmen Delete Fcrrr ~.. .:n. F:m~ CH30 ,'ft.· ··-·---···- - ·- ----·-··-·---·----·--·--·-----··----·----·-·--·----- ··------·-- C:!/02/~-J:.6 Personal applicant KYC for Negarin Sadat Sadrhasheminejad was prepared at 1s1 February 2016 in Malta by Emilia Vacaru even though Negarin was not~ in Malta. 959 000960 In this form it is stated that she is a holder of St Kitts and Nevis passport. For transaction details please see section 6.1.5. 3.2.3. Correlation and inter-linkage of companies Several layers of transactions can be identified: - Companies performing initial funding: 1. NH Investment Limited, TKH Investment Limited through their bank accounts operating in United Arab Emirates 2. MIRK General trading through its bank account operating in United Arab Emirates ( l 3. Nijat Heydarov through its bank account operating in United Arab Emirates - Companies performing the 1•1 transfer of funds: • Kaspia Investment Holdings Limited through its bank accounts operating in Pilatus Bank •Kimberley Holdings Limited through its bank accounts operating in Pilatus Bank •Kimberley Property Holdings Limited •Argyle Holdings Limited through its bank accounts operating in Pilatus Bank •GP Farm Holdings Limited through its bank accounts operating in Pilatus Bank - Companies performing the 2nd transfer of funds: •Kimberley Gamma Property Holdings Limited through its bank accounts operating in Pilatus Bank •Kimberly Beta Property Limited through its bank accounts operating in Pilatus Bank - Companies which have received the final transfer: •Alfa Moves S.L. on its bank account operating in Switzerland 960 C' •Kimberley Gamma Property Holdings Limited on its AED bank account operating in Pilatus Bank • LLC KBP Tbilsi/Georgia on its bank accounts operating in Georgia •Barbel Marianne C Kiss on its bank account operating in Liechtenstein •Companies with their bank accounts operating in Spain: • Lexland Marbella S.L. •Plazas Abogados SLP •ComarSL •Preston Property Management S.L. ( • R.E. and M.W. Property Hodlings S.L. •OP De Beeck and Worth SL - Other identified companies which had specific operations: •Raphael Investment Limited •Heritage Collection S.A. 3.3. Conclusion The preliminary review of transactions relating to Azerbaijan and the families Alyev and Haydarov, show commonly accepted142 red flags for money laundering. (_ Having in mind that there is a suspicion that the bank has been used for money laundering, there is a need for international cooperation mainly due to the international dimension of this problem. Money laundering investigations usually rely on cooperation between a few countries and therefor such cooperation shall be of great importance in this case. Angela Samantha Maitland Irwin- An analysis of money laundering and terrorism financing typologies 142 961 000962 At this time, the following countries should be asked to cooperate: UK, USA, UAE, NZ, TR, DE, CH. Other countries are also likely to be needed to cooperate to reach definitive answer whether PEPs from Malta were involved in any acts of corruption, money laundering or suspicious financial transactions with PEPs from Azerbaijan. Transactions did not pass through bank accounts of PEPs from Malta held with Pilatus Bank but there was not enough evidence to conclude that transactions did not pass through other hub accounts abroad. ( 962 000953 TASK4 3.4. Article "Declaration of trust in Pilatus Bank safe: Egrant shares held for Michelle Muscat" was issued on 20th April 2017 at 7:59pm 3.4.1. In the kitchen at the offices of Pilatus Bank in Ta' Xbiex, there is a safe in which certain files are kept, and also particular documents marked for extreme secrecy. The safe used to be in the bank CEO's office, but for some reason was moved to the kitchen. Based on seized documents, there is not enough information to allow one to reach a conclusion whether is true or false this statement. ( 3.4.2. In this safe, documents are held pertaining to Russian clients of the bank, and to Maltese PEPs, including John Dalli, consultant to Prime Minister Muscat, and Keith Schembri, the Prime Minister's chief of staff, both of whom have accounts with the bank in their own personal names. Based on seized documents, there is not enough information in order to allow one to reach a conclusion regarding the statement about Russian clients of the bank and Maltese PEPs. Through the search of the excel spreadsheet containing information of Pilatus Bank's customer personal data, it has been identified that John Dalli holds an account in his personal name: DEB fo · - ... -.. ~- - ( ... - ~ ?~e - B I ./ Y .. =· r. , · --- ,,..- ~ General $ .. % , .£_ • . 0 ...~; ~g ~....•' Cor.dmonal Format as i=c"mattm9.. T:ib c · ~:' ... _ Cell In:;~ Stfl~ - t !ur.:b~J -- __ :_ __ ,[~-·. _!.?~'."..:::::-:____ -----------------------··-----------------------·-·----·--· Cc9 :.., £ CUSTOMER_NO - CUSTO~ - CUSTOMER ~ME1 69 100213 I JOHN DAW i ( D E :r AoDRESS_LINEl --- -.:l"°DRESS_LINB _Zl.61 PORTOMASO sr.JUL!ANS F · -~-• -ADDRESS_LINE2 --·- PlMOOOl Through the same search it has been identified that Keith Schembri also holds an account in his personal name: 963 -A .·· 000964 .. L1! 8 INSEFT 0£..GC L4"-r'D1JT D41A General ~ ::.5 :-_-:.·~ ~-:.~ - - Ccndillcnol Rirmat., Cell Formatting· Tablt· Styl~­ lr.Hrt .:-:;-ie~ fr C1.!.S ~ ""Tri A!-:\ SC"loMSRI E C • CUSTOMER_NO - CUSTO~ - CUSTOMER NAME! 141(1!lC!i31 I KEl'IHALLENSCHEMBRI f D ;r ADDRESS_UNE1 _OPM - ADDRESS_LINB VALLETTA, VLT1061 -1ADDRESS_llliE2 : AUBERGE DE CASTILLE Based on the search through excel spreadsheets, the statement that John Dalli and Keith Schembri have accounts with Pilatus Bank can be confirmed. 3.4.3. Dalli's account is not used much, but the Prime Minister's chief of staff uses his regularly and his statements show highly suspicious transactions involving people in Azerbaijan. This bank account is separate to the one held in the name of his once-secret Panama company, Tillgate Inc. Transactions related to John Dalli have been extracted from the excel spreadsheet containing information on all outgoing settlement data. The identified transactions are mainly small cash withdrawals and payments of certain bank fees (overdraft fees, closure of account fees and similar): (; ;..<_ l t..1 ;.;,P SD SE D~ BG 6'.. Dt.:i J;iN • ACCOUNT ACC_CC VALUE_DA"seffiEMEN PAY_REC PiYMOO_DETAll51 ORDERING_( OROERJNG_CUS'TI ORDERING_CUS' ORDERING_. ULT_BENEFIClARY1 ULT_BENEFI iJLT_BENEFIClP 2 I I ~jEUF. 2..l:~;)IC ~.;c F' :,5;20001; EUF. 24.V2/Z~1C "-* p - JOHf~ o.w.w C.:CSH JOHN DAW CASH WITHDP.•W.AL -CASH IN ','AULT AC:oum -Ct.S.-i IN 'l:..ULi ACCOUNT DORM Al-IT AC:OUl'JT F""cE5 DORMANT ACCOU"ITW..S - 90V CURP.EtJT L.t51 ICQi3CAI EUP. 1"",0..Ul-' 4:.C.::C p INS1PC203 EUR :":''lC.-n1.: 4~.:o NEUP.Dlf rnP. :!7"10.'Ul.: lf-15l:xl6~! EUR !""1G!2Jl4 50..!:C: p USO :.,.'10il:il.: 31t.J.S p 11f'·f51!Y'..203 rnP 1002.13CAI NUSOCi3 USO 11·'1({"!:)1.: 23t.OC p r·101Z~1: fil.:."'Z p JCHtJ DALLI PCP.TOU.ASO 2.461 JCHN DA!:Ll PCF.TOIAASO l.&51 J:HN DAlll POl:TOMASO Z.\51 J:;HT-1 DAU.I PCRTOMA.50 Z461 JOHN 041.l.I PCP.TOMASO 2.461 JOHN DALLI PCF.TOIJ.ASO :.&51 JCH" DAUi P:P.TOl.U.SO 2:'.11~ ll:.X P JCHfJ Ot.U.l PORTOMASO NElfRt.16 p 1t.G:.!3CAI - • BCV C!JP..'ID,."j' WITHDRAWAL lt.."tP. 1.w·JCAI NUS'OiiH ACCOUNT FEES OOP.MAflT ACC.OU?'-IT ra5 .2~1 1f.J31::.c6(1S EUF !""10 1oo::·::c:.i - UEUR:16 l!Xi:!3CAI EUR 1 c · 1z..~1.: ~:7.0.: P. C:lVER OF CH~GES J~HN NUSOCT3 USO ux::mc.>1 1:...·12."!:>l.! m.nP !461 COl.T~ OF CHAP.GES !CHN DAW POP.TOIAASO 14 N~16 .ruR Zl'C4.~Cl5 ·~P. JOHN DALLI POP.Tm..u.so -:. ~l·"CJ:E:1s ~p ,. j MT12.Pl~900 JOHN i t!ZBC.\ltWSD:iB CA.LU /MT1ZPLTSl)(Cl1900 J~HN 10CZi3C41NUSOOi3 CAW :JSI EIJF ~ll~~1:: 72.% f' .?l 1 CJ~ ';15 ~.?.i -£ ASi:OOOlt EIJF' 1CCZ13C.:.I ·~ NEUP.D16 EUF' 1C':L13CAI 1 t:1 2 .-z~1~ 2COO R -· llEUR:16 - NU~3 100:13CAI ClCSUR: CF PTM ro:Jl 2~1 :..SBOOCC:l EUP. NEUP!l16 POP.7Qt.1AS3 2.!6i POF.Tm.ttAS:i SI. JUL!ANS t.CCCUUT FEES Si. JU~NS ACCCUIJT ;:-~ CC.SH JOHN~LU POP.TOMASO PT1'1~1 ST.JUU.C.hlS WITHCRt.W.:.L. :451 CA..CH JOHrJ D.e.111 POP.TOMASO PTMC!Y.l1 ST . JULIA~!S WITHDRAWAL CHECUE "00151~103 r:i:l11!~1: ;Ml.3PLTS0:0190C JOH~~ DEPOSIT 17001 a317001 l~UCAINEUF.Dl~ Dt.U, CHEQUE '001j:4.J.::'50051~J3 "00l1534.:06CC61: ftdr3PLTS3401;cc JOH!~ DEPOS.'i li"".JOl U31:0.01 100213C:.INEU~1C OALLl .:461 :t.1Ti!.DLTS::wtli'X JOrlN ':C1:E?. OF- CHARS JOHN Ol..Ll.1 ?OP.TO,MSO HY".J2BCAIHUSC:m Dt.ll' ?.:51 1 Mn~PL1SU.:C1i-:X:: J::?"'iN CO'IEP. OF CHAP.GES !OHU DAUi POP.TOMASO 1~13CJJNUSC~13 DAU JOHN Ot..LU PORTOMASO :.:01 ClCSUR: CF PTl.1 00-:!1 2"61 lf'J5ll:l:iJ EUF. 100213~1 « ·- OVERDRAFi F£E :461 DAI.LI PCP.TOMA.SO p l C.'";!...!:1-' =~ :uF. 1c.·1z:~1.i 3:7!J.! f. u:;c 1G.1i2.'2C1.; .::n.re P 964 14Cl PCP.TOMASO Z-1,."1 POl:TOMASO '-4tl PCP.TOM!i.SO :4C1 PCl'TCl.1"50 00096~ Based on search performed, the statement that John Dalli account is not used that much can be confirmed. Transactions related to Keith Schembri have been extracted from the excel spreadsheet containing information on all outgoing settlement data: It has been identified that Keith Schembri has received payments from Willerby Trade Inc. with code number 100513. Linked to this code 100513 are the following individuals: Karl Cini, Brian Tonna, Giselle Yajaira Ocampo Fonseca and Jaqueline Jasmine Alexander Parrales: Elli B • :.i_ J PAGE Lt..YOLff HOt.1E '7-<~ ?a;t~ ...,. ~ - ... G°]1 . <: ; Se;ee VI B I -' A:;\ !,/_ A. -~ . DATA - - ··-·· ANt.LYTICS RmEW ,.. ~/- - - - r:: "~ ~ Genera l ~· VfraµTst ~ l\.1erge. &. Cer.rer $ -% r. F:)nf ' i>-~ .,. .-; Fu~mat~ Cell Tablt.· Styles· Form!tt.ing • ,. f.. :JmLe:r t .!I ..... E= ~:J Con ditional .~~ Ins ~!yl ~i ___-_- --:fr- ·--~~c;~·~==-===- --==~-----~-----·-----------------1 - B cusrc: - DIRECTOR.NAME KARL arll BPJAN TONNA Gl5alEVAJAIRAOCAMPOFONSKA JAQUBJHEJASM\NH.!.EXANOERPARAALES z. ,'100513 :-~'t005t3 2-'100513 G --r·-- ........_,,. ., . . . . . . . . .,. . .,, ......... , 2~'1txhl3 I rl K P.AD."=D'='RESS=~1_ _ _-_,,Po;A07-:-'C:=-===pADC- p couAPT. 21 VIUA FER TRIQSAN MT PEBBLESPLOT22A lRIQIL-WMARSASl:MT SANFC0,2VB5 CARRASCENUM38PA OIST.SANMIG\18.JTO COllREG. 'JRBAfllZIPA l r.1 r~ 0 mEPf. - TAX I[ - MOBIL - E MAii - SLNO - 1 ·356 21617771!-· 1.00 +350W37Tl8 2.00 +356Z1637Tl8 3.00 ·33521537778 4JXl The payments identified were the following: -.1:· G ~ocs;c-AcoiURD~~----- -·-~'-:- .. L H --------· ---·----·----··-----·--·-·-----· -·--· -···---------------··-·---- - ·- ·--- --·---·---------··---·- --··----·-·--·-··------·--·-.-·---·---·-----------·--·--- ··-·--· t'ol 1 ~AcC_CC..:. VALUE.D..:, SETTl.EMEI..:, PAY. RE-.:, BD SE B~ B.3 Bl BJ::! E:t.! 80 e;· ( £ OROElllL:, ORDERJl..:.·aROERII..:, OROERJJ..:. ULT_BEl..:, ULT_BENEF..:. ULT_BEI.=: ULT_BEl..:, ORDEllll..:, ULT_BEI.::, ! CAPITA!. !UriE 2. COEUR.::1 e sc,ccr:.c:: EUP. R 10313LJ. coruP.:n ( B eusmm iHf ::nmtt. 'TRt.OE PEHTHOU Er~uc me. SE Ec (;..PITA!. !UllE2 BUSINESS \li.1U£RBY ;HE CEf'lll'.E, '\1W)£ PEHIHDU Elmt.\UC -.~.1filRBr 1Qi?513CA 111.:. EUP •E EC TRIC. Tt.W.:- 'l.fl3.tA.1S !'....'Eli, :;40190-~1 ~N u:~.:1c:.1 G\-·.:.rm r.iru~n:? lRtQT:U:- 'M134PLTS !'.VEIT, ~1~1 s..N o...~.:10.1 GV-.;HtJ HE'JROt: .:-us~RGE S~tl 3~~ KEITH ALLEJI 5CHEM8RI CPM DE CASTlllf KEITH :J.LEll SOiEMBRJ OPM i..UBERGE SGtl3;)::>£1 v:..Ll.=.o:.. DE './LTIOC1 C"5TILLE M.:..LTA OPM :.ueERGE CE C"51\LLE M:O.LtA Vt..lLCJTA, VtTI0€1 ~PITA!. sum:i. 10t:331CA IUEUR:11: EUR ::.·~c.::01 s ;;o,:.:t e: P 1ocs1.:c:.. COEUP.C1 ! CUR l;-:!!cr1S 3C,CCC Q:; R BUSINESS lRJQTAZ- ·'MrnPllS \J.1019Q-j1 WILLERSY !HE O:HTP.E. :i.•J£JT, ro;.!1~1 KEITH Al.LEU TRADE PEHIHOU Efunt 0~9-31 OJ AUBERUC DE OP?-.i (:Ei'-1 AU.EN ~l!.f Vt.7.106.:. ~:27 SCHEf'.1SR! OPM IJJBERGE ;c:::os:~ c.qowE TON, v~~ CE 0"....401: HC;:!WAl.-1 NEW Vl710El CE V~A. DS71LlE V'..7106: y /r...r,s.:PL =19 KE:n! :OC93!C oc:oogs ."11.EN AIN:URO lOJNEU SCHEMBR MA!.-A OPM Rll!2 EUR WEWNG if..f!"3.i!.Pl 73Q.:C!9 J:EiTrt WEIJ.JfJG ~O\.VE 1C09S:c OC10093 AL!.EN AUBERGE IC2092L .\:NEURQ :C.:.INEU SC.1-i'EMBP. CE C:>44C.!: HOR.WA.7H LJ.STILLE o: EUr. RC:.: O?M TON. HE'.'.r W:U.ING7Ctl ~lC' Vt.7:ce: MAL-A fM'G.:PL 75()o!Cl3 :OOC96N :5/0S/20: OA!:GS.0 22 C!B G3F 6 :s:~~.oo P WE!..LING KE:Orl OC!.C093 AU.EN AUBERGE /C2Q9=:.: lCA!N:U SOiEMBR DE' r:.c::~ OPM C~OWE co.:4c::. HCR\l.'A.TH CASil'LLE CC TON, VAU.f""'j"~. NEYi Vt.7::06: W9.!JNGTCN ZEALAND MA.!..7A Through the search of accounts held in Pilatus Bank related to Keith Schembri, only his personal accounts have been identified. Based on the search performed in excel spreadsheet "All accounts details", Keith Schembri holds the following accounts in Pilatus Bank: • l00931CAINEUR012 • 100931CAINEUR227 966 ( Additionally, no evidence that Tillgate Inc. holds an account at Pilatus Bank has been identified. 3.4.4. The safe in the kitchen at Pilatus Bank also contains the documents that answer the question which the whole of Malta has been asking this past year: who owns Egrant Inc, the third company Brian Tanna set up in Panama, for somebody so important that the name had to be given over Skype, rather than in an email as it was for Konrad Mizzi and Keith Schembri. ( ./ Based on seized documents, there is not enough information in order to allow reaching a conclusion the statement that "The safe in the kitchen at Pilatus Bank also contains the documents that answer the question which the whole of Malta has been asking this past year: who owns Egrant Inc, the third company Brian Torma set up in Panama, for somebody so important that the name had to be given over Skype, rather than in an email as it was for Konrad Mizzi and Keith Schembri". However, based on information gathered from seized documents it can be confirmed that - Egrant Inc. was the first company registered by Mossack Fonseca- based on documents presented in section 1.2, Egrant Inc was registered on 08 July 2013, while Tillgate Inc. and Hearnville Inc. were registered on 15 July 2013 and 9 July 2013, respectively. - Mossack Fonseca issued invoices to BTI Management (company linked to both Karl Cini and Brian Tonna) for the acquisition of Egrant Inc., Tillgate Inc. and Heamville Inc. - ATC Administrators INC. owned one share in Egrant, Tillgate, Heamville. Those shares has been vested to Mr. Brian Tonna in all three companies. - Keith Shcembri has been identified as UBO of Tillgate Inc. - Konrad Mizzi has been identified as UBO of Heamville Inc. 3.4.5. Those documents in the Pilatus Bank kitchen-safe are declarations of trust which show that shares in Egrant Inc are held by Mossack Fonseca nominees for "Mrs Michelle Muscat". Through the review of the seized files, no document named Declaration of Trust was identified in relation to the companies formed/acquired by Mossack Fonseca. In most of the cases documents identified in relation to 967 000938 companies formed by Mossack Fonseca were Assignment subscription of two shares, or Letter from administrators through which share(s) are vested in favour of a certain person. Based on seized documents, there is not enough information in order to allow reaching a conclusion regarding this statement 3.4.6. The declarations of trust were provided to the bank by Brian Tanna, as a prerequisite for opening an account for Egrant Inc, for which the identity of the ultimate beneficial owner is required. Mrs Muscat's name is also given on another document held in the bank's safe: the account opening form for Egrant Inc. According to the documents reviewed the person who was the prime contact for Pilatus bank was Mr Karl Cini. He opened bank account even for Mr Brian Tonna's company Willerby in Pilatus bank and Mr Cini was the authorised signatory for that account. Based on seized documents, there is not enough information in order to allow reaching a conclusion regarding this statement. 3.4.7. These documents have been scanned and uploaded to the cloud, for security purposes, by third parties so that they cannot be destroyed by the bank. Based on sized documents, there is not enough information in order to allow reaching a conclusion regarding this statement TASKS 3.5. Article "US$1.017 million in single transaction from Azerbaijanowned company to Egrant Inc" issued on 20th April 2017 at 4:41 by journalist DCG, murdered in October 2017. 3.5.1. In March last year (2016), Al Sahra FZCO - a company incorporated in Dubai's free zone - made a single payment transaction of US$1.0l 7 million to Egrant Inc, a company incorporated in Panama in 2013. 1.1.1.10 Al Sahra FZCO is a company incorporated in Dubai with an account at Pilatus Bank The search of companies which have accounts in Pilatus Bank has been performed in the excel spreadsheet containing information on all Pilatus Bank's customer personal data. The search has revealed with the company 968 ( ) Shams Al Sahra FZCO with customer number 101731 and Sahra FZCO with customer number 101150, both with an address in Dubai. = Segee VI I y . -=- . ~'. = :=; :f•- ~Wrap-~ Gener4!1 :..a·',_ ~ ·.-=_. :,. =~ t....~ · ---j -~~ C:n:lftional Fo;mat t:S Cdl fom;•!tioE- Table- St;ios- J.. =:r.: ·- _J;~...-- ··-- ·-.. C D F 1 CU5TOMER_NO - CUSTO~ - CU5TOMER_NAME1 ,:z AODRESS_UN£1 !- ADDRESS_UlfE3 - ADDRESS_LINE2 1so'1omo c S:.HRAFZ=co~-----~-io=m==cr=NO~e34=e=53=30=2ll::--5-i=-:0UBA1~~-----r.JEB=a=-AU777"-:40 101731 C SHAMS Al SAHP.A FZCO OFRCE NO, lB10031 OUBAL UAE JEBEL AU ~ E From the excel spreadsheets representing companies' directors, and signatories the following information can be identified: -Sahra FZCO, client number 101150 o List of companies' directors: • Farsiar Farnoush • Aliyeva Leyla- Director •Baker Robert John • Azru Aliyeva- Director • Bahzad Ahadpour Khaneghah- Manager oList of companies' signatories •Leyla Aliyeva- Director Sole Power • Farsiar Farnoush • Baker Robert John -Shams Al Sahra FZCO, client number 101731 oList of companies' directors: •Tale Heydarov- Director • Nijat Heydarov- Director oList of companies' signatories: •Tale Kemaleddin Oglu Heydarov- Director • Nijat Kemaleddin Oglu Heydarov- Director •Rober John Baker- Signatory • Farnoush Farsiar- Signatory 969 No other results of the search term "Al Sahra FZCO" have been found in the excel spreadsheet containing information on all Pilatus Bank's customer personal data. The statement mentioned in the Article that Al Sahra FZCO is a company incorporated in Dubai with an account at Pilatus Bank is not confirmed. 1.1.1.11 Dubai Egrant Inc is a company incorporated in Panama with an account in a bank in Based on documents contained in Box B Nexia, Dok YFS, the following information has been extracted in relation to Egrant: ( ) •Company subscribers: Dubro Limited S.A., Panama and Aliator S.A., Panama Registration details: Registered in Panama in Mercantile Section of the Public Registry at Microjacket 807956 •Date of re~istration: 8th July 2013 •Authorised Capital: 10.000 USD- 100 shares (nominal value of share 100 USD) which may be nominative or bearer shares. - Share transfer information: oAccording to the Articles of Incorporation, each of the subscribers has agreed to take one share oOn Sth July 2013, each of the subscribers (Dubro Limited S.A. and Aliator S.A.) transferred their one share each to the Bearer oOn 9th July 2013, one share with nominal value of 100 USD, was transferred to ATC Administrators INC. This share was vested in Mr. Brian Torma on 9th August 2013. - Power of Attorney (PoA): Issued on 12th August 2013 to Mr. Karl Cini and Mr. Brian Tonna. Conclusion: The statement mentioned in Article that Egrant Inc is a company incorporated in Panama is confirmed. However, the statement that Egrant Inc has an account in a bank in Dubai cannot be confirmed with available documents. Further cooperation with relevant authorities in Panama and UAE to reach a conclusion in this matter is recommended. 970 ( / 1.1.1.12 Al Sahra FZCO has made a single payment transaction ofUS$1.017 million to Egrant Inc in March 2016 (hereafter referred to as "the transaction") As presented in section 5.1.1.1 an entity named Al Sahra FZCO has not been identified. The search through the excel spreadsheets has resulted in the identification of two companies Shahra FZCO and Shams Al Sahra FZCO, therefore further analysis shall be based on potential relations with and between Shahra FZCO and/or Shams Al Sahra FZCO As a further step in order to identify transactions between Sahra FZCO/ Shams Al Sahra FZCO and Egrant, the search term "Egrant'' has been used. The search term did not result in any hits: a: 8 ~. . . - :: ~ft.11 "lr;!.•! r~CJ.';"'J\fi ~C!'.:.t~ ~ TA. F.i' f':, ~1l\."i ·• ,:.t;.r.J."1V..~ .i.:.lt',\::.~ ~ ---- A ·~ \ : - !J- :J35 • !IOf ;;;i... :::-TI\1.-::_~i;:~~~~ ~ ~~ ~~¥ .. '.~- ~~ ..:c~ t ~ - - ";' 1 ~:ar. sa~ r..:.::,.,..~, -1 ~ ·TF.T ; 1::rxe~ ,"T1':2!Dm:cimg ; ~ :e.-i: ,..~. Tc.'T?..:U:-""""'111 ' ,.,,, f"CCI -·~ ~.,ii.I,..-' ---, c!tr:I r.":.1::1 es·----·,u£·1.:D.Xil. Ji~ -USC. 'Jt:QXij,:C ~i sm · :cHt~~ .C"w1 .,,.,,, ·''tol :;"a.:11 ~--!tel "°"" ,. .,,, t- ~I .,,,.. -~ ~ O• 'lz>I ~ltr.UI G1!1 t::l 't ".: •· 'tm :: ~ .- :l1M51Gl.: I ~~ [Jj 8 1111 ~ :~ '"'ilP!- • 'f!i:;r.f i:..:t~'ft;UT F-'.A'J.1.J".l.! &6.TJ. ~!•.:.;." ::" ·.iE': 11;-.:.r; ! - , COtfT1IYT Du. ..... 2~ ~ WiCBil ( ~ ~~talCBlll - 001cm1 Ornii'~ .__ "iWW..,;f~lC F:ndandReo.ac~ f•nll ~"l:!: itlc.-ial Fe ;.:>e~nc;- . ~oo.::;i~oruacr.~ :~;~.:__-------··--- - · - - - - - - - - - · · - - - !:pa.T. '. ~~~~~=; :: ·0::::1::.COEUJ.J:l M ·00.:::1~0!1.ll~l c~~u 1. . -~ Cblc EUF. ··:=~~~; :. : :::::'9"..H';:.~ ~ £Iii'. ;~~~::;;; : · ~ (l!;ICB!I FrdUI £llf. ··· .~::iccifup_:.;J nn: - ~i:: ~·~: ~~ "..!.!'-. ""L ~='.'Affi>Uffii._ - - AiCO7 ___ 1' . -~-i6.':~:i;.?.:n EVF. ;. tolcttl :: . 'lr9C~ r:.ia :- Tu:~ I "'•3(1\lohe '~ :;-:U.t>;:~ ~ .· :- ~ :tczzl::.:.cOEUF..."W!l EUf: 'tr.t:=l~OUJP~? EUF •cx:::1:.:..:0Wf'.l1! M . ...;~1:.:..:oW!O· :: rur. ·0:::1:.:.C~J ... EUI\ 'CXX'9SN:J~:~:..1t:I! E~ 1 ~:.:.COEUV' :! EUF EUF " o::;:.::l:.t.(0~' ] EUF C:twili~:-~t! OOiC61Blf.U:o-;:;:u:! .a=1:.:.::orur1111 rur OOICB;sl~;:-Jj.I 'X:.:1:::.:o~·; 971 RIF. ·a;. 000 97 2 a .,,. Ill lil!llli ~ ;; , l~~:r.7 ;..:J/.'.E ~~. ~. ~=~!.n r .....·: ,; ;.. 6 I i'W.':i:: --~-· !,! - :..:.. • •t !t .=_ • :iii ::::fi g: ~ ~ 1~ ~t :;";;o: ilJ !X! C::• r:'oc;; ~·· £;Wt3pl~ :g~.!e:yd.:Cer...e1 • CRB~U ·- -·- Cind anc:! ~;>fa Cf f~ ·.1~,·.• ~ .:.£: SENDER oo .. ·- -· ······• ··· -· - .. -... ?.:~'IE\•. f.1/..-L. t :' R£fiR£NC(HO !~IMS::i1Jlr.:Zi3 )1~..;.,..~~1iJ ~~· ... · l,,' 1.· ~Cl'M:.r;..:.~ ~r:l.7' 12~ . · "~ .. E BIWtC!i OCH 23( ·:: L,;.~'"'ll'i F ie.n:.~.1:: -~-~-,-__ $ .. ;,'.; ~ H SEIUAl._NO MEDIA SWlFT_MSG_TYl'E MCS ti S\YIFT ~1: S':.•.iFT • • - • .,.,. _, ? oo ~'Cm s-...,,n S'N.FT S\'tFT S-.V.FT Reg_l&te S~'.i FT 00 ~!?th,n.t !911:-tt S-.'.~Fi co ~·i;:n . . ., :· ~.'.;FT ··3t~ ::0 _·a,~! w :i ,;;:~; !'.:O SV.1Fi :.:. »"ro1 oo ro co ~."4";Fi '. '! :~·. ~~' ~=- :?.S°bc·: S'WiFi s-..Vin ~JllFT .~~:3~::::::~~~~=2!'.::~~~ . ~ ~~ . _L •:hat,a11w~l! ta ;; ;:-· ;7'""' M'07. • ;;; '2.EW.. ..;: .i1';Al1 W! u1uldrf: find .:3 ... "::.Z':Ni ~- J;'Cc;; .:; . J::~ :, l!Jobn;- fo1 • .:tid: Cptlcnsfarmart WIJS sufd\. s:mFi S'.'.iFT S'1.".iF'i ;\o,1n s-....·n l1.'.~FT sv.in l:::::::================i ~l,..ts::il.Cl!z:Il"-. ,.~~1!.."15C S:>GEFRPP 1 s-:.'IFi s~·.-fi s-.•.-n (\ Since the initial search did not identify entities Egrant Inc and Al Sahra FZCO, and therefore no transactions between them, the search has been expanded to cover payment transactions by Sahra FZCO (Azru and Leyla Aliyeva are directors, see section 5.1.1) and Shams Al Sahra FZCO (Tale and Nijat Heydarov are directors, see section 5.1.1) in order to identify any transactions above US$ 1 million. The search has been performed for the entire period contained in the Pilatus's databases extracted on the below mentioned spreadsheets, i.e. April 2014 to March 2017, and for all currencies. From the excel spreadsheet representing all incoming swift messages, one transaction has been identified related to Sahra FZCO. Transaction occurred on 2nd November 2015 between SARRA FZCO as ordering customer (bank account in UAE) and FURIES BIA INVESTMENTS LIMITED as beneficiary (bank account in Pilatus) in the amount of USD 1 million The search did not identify any transaction of US$ 1.017 million that has occurred in March 2016. Identified transactions of SAHRA FZO relate to payments from YASSAR GLORIA HOTEL and MIRK GENERAL TRADING LLC received on SARRA FZCO's AED account, which were then transferred to its USD account As a result, the ending balance in April 2017 on the USD account was USD 38,083,380, while on the AED account it was AED 6,880,997 972 ( 0009~'3 (equivalent of USD 1,872,599). For more details please see table on page 17 and 18. No payment transactions from Shams Al Sahra FZCO have been identified as occurring in March 2016 since the account for Shams Al Sahra FZCO was opened on 22nd April 2016 with Pilatus bank: £Jll 8 .,Mo ~ +,. .x •• ' - 1"<- "• ;L._! ['i<, - S°'oe UI - - - - -- Pa:..""te:; BI!!· ••4 • Custcm ,.., - .!. .. f~· :_-;., ~7 -- fo:'!Tl5t ilS Cell l~ert Styl~" Farm4ttir.g • Table · -. fon t ~ Ccnditic.,al !J ;gnm~r. 22:0.:.' :0:6 ( ../ As the closest amount to the alleged transaction was a payment from SAHRA FZO from UAE bank account (also identified in the excel spreadsheet of all incoming swift messages) to FURIES BIA INVESTMENTS LIMITED (payment of USD 1,000,000 on 02/11/2015) with an account at Pilatus Bank, a further search on this company has been performed. According to information in the excel spreadsheet on all customer personal data, Furies BIA Investments Limited has a customer number 101091: l3i! B . . ~- - HOM:: lts:_cf_all_cutomerftYO:i~l_datuli? INSE!~- PAGE LA'.'Ol'T fOPMUW == .¥ REViE'N ~- VIE'!;' A ~ALYTJC: Ch:ibcard ::ed :IiE General $ - 01i ;-. ;. 6 ( '.. Tt!STOMER_NO:-[CU5fo~ - CUSTOMER NAMl.I lf..(101091 .~-[( FURIES BIA INVESTMENTS UMITTD - Ex~I STAF.¥ir:ard +-U .J(l Oil .....(' ---) - cor.d:t1:ma1 =crmat ~ Forma:t1n;r... Table· ot; ..: I: --? C~' Sty~""' --.-JADDRESS_LINE2 - jDUBtJAE -=-1 The company has the following individuals and entities listed in the excel spreadsheet representing corporate company directors/ company secretaries/ shareholders/ shareholders' founders, directors and secretaries: 973 00097~ IJPB~-- - NStFT f-'CME "':._ ~' p~~;· FO"!MUL".5 SIY SECRETAAY OF PJPJES BIA IN\ltSTMENTS LIMITED W3 AmPOBOX1AE FARNOUSH F.:.RSl.>.F. DIP.ECTOR OF FURIES BIA INVESTMENTS UMiTED 601ALAf•PO SOX.!.AE AE SUNEEP. ~"\JMAJ!. CHENOLIKOMATH DIP.ECTOP OF PJPJES BIA INVESTMENT:. LIMiTW BIA HOLDIJ4GS LIMITED SHAREHCLDER OF FURIES BIA lt>l\'ESTMENTS LIMITED AE FUF; ES HOLDINGS LIMiTED SHAP.EHCLDER OF FURIES BIA 11-IVESTMENTS LIMITED AE DU PREr VERMEIJLEN DIP.ECTOR OF BIA HOLDINGS LIMITE AE AE v.T OIP.ECT:JRS LIMITED DIRECTOR OF BIA HOLDINGS Llt.IJTID AE WEIGHEPJDGE TRUST ADMIJ41Sil'.A710N LIMiTED COMPANY SECP.ETAitl' OF BIA HOLDINGS UMITEC WEIGHER!DGE TRUST ADMIN!SiF.A-101~ Llt.IToll SHAP.EHCLDER OF BIA HOLDIN:;s UMITTD AE SP.AREHCLDEP. OF BIA HOLDINGS LIMr.ED WEIGHER.OGE TRUST LIMiT:D DU PREr \'EPJvlE!Jl EN DIRECTOP. OF PJPJES HOLDINGS LIMITED AE 'A'T DIRECTORS UMITTD DIRECTOR OF FURIES HOLDINGS LIMITED -'>E WEIGHBRIDGE TRUST AOMINISiP.ATION LIMToll COMPANY SECRETARY OF FUPJES HCLDlf>IG5 LIMiTED AE WEIGHBPJDGE TRUST .GJ)MINISTRATION UfA;T:C Sl".JHEN CAIRNS AE DIP.ECTOR OF WEJGHB?JOGE TRUST LIMITED OU PREEZ VERMEULEN AE DIRECTOP. OF WEJGHBRIOGE TRUST LIMITED ALISON MARY 6LACl\WOOO DIP.ECTOR OF WEIGHBPJOGE TRUST UMTTEJ AE LIND.t.. DOW0114G AE DIP.ECTOR OF WEJGHBRJOGE TRUST UMITTD DIRECTOR OF WEGl-:SRIJGE TR~ST L!MITTD AE MICHELLE RHYNES WEIGHBRIDGE TRUST ADMINISTP.ATION UMTEO COMPANY SECRETAP.Y OF\'/EJGHBRJDGE TRUST LIMITED AE DAVID GEORGE ALLEN FOUNDER MEMBER OF WEJGHBRIDGE TRUST LIMllD AE AE OSMOND WILSON FAUA FOUNDER ME1ol6ER OF WEJGHBRl!:IGE TRUST LIMITED AE JACK LE Qllb"NE FOUNDER MEt.'!BER OFWElC-HBRIJGE TRUST LIMITED DOUGLAS Cf-'.APJ.ES FALLA FOUl>IDER MEMBER OF WEIGHBRIDGE TRUST UMiTED AE AE SUSAN FALLICK FOUNDER MEMBER OF WEGHBRJOGE TRUST LIMITED H<.ZEL ADRE.~NNE MCOPJ.1AN FOUNDER MEMBEP. OF WEJGHBPJDGE TRUST LIMllD AE ~ cusrc.:r DIRECTOR 31 '101c.;i1 52 'i01091 ll 'io1c.;i1 5ol 'io1w1 ;; 'io1c;1 5:i 'io1o;1 ~ 'i01091 x 'io1c.;1 S ~01()S1 ~_\)01c.;1 61 '1om;1 6:: ho1c.;1 E! ho1001 04 'ic1w1 ol 'fo1o;1 65 ';01o;i 071'io1c-=i :.;;1'io1c;1 2*'1010:1 2s;'io1c.;:1 ;:;eho1w1 2..C9Mo1001 3CO!'i01W1 301 ho1c~ 302tJ010:1 303~01t.;1 3[>.1~101091 3~5 'iom;:1 3oor101c.;1 = NAME= - - - - - - - JANE :UZ.:.SETH DUQUEMIN \\qLUAM STEPP.El'! CAIRNS DU PREEZVERMEULB• ALIS:JM MAP.Y BLACKWOOD LINCA 0011/0ING VIBGHBPJDGE TR~ST LIMITED DAVID GEORGE ALLEN OSMOND \1;l l5:JN FALLA JACt; LE QUESNE DOUGLt..S CHAPJ.ES FALU:. 5USAN Fl\lllQ 3~7!101091 3~!101c.;1 =~!'io1c.;;1 31Gi1011!;1 311 fl01!);1 3;2rio1c.;1 .:~3 ~101~1 314:101iE1 315'101~1 519!101Cll1 :20'101o;1 H~ 4DP.EANNC M:)ORM4t-i 521 r;o1o;;1 t:mN..CTH ROSS SHERJlN UMiTED F:>UNDER M8'1BER OF WEJGHBPJDGE TRUST ADMINISTRAT10N LIMITED FOUNDER MEMBER DF WEIGHBPJDGE TRUST ADMll.itSTRATION UMITTD FOUNDEP. M8'1BER OF \VEJGHBRIDGE TRUST ADMINISTRATION UMITE.D FOUNDER MEMBER DF WEIGHBRIDGE TRUST ADMIN!STP..C.TION LIMITED FOUNDER MEMBER OFl/IEJGHBRJDGE TRUST ADMINISTRATION UMiTED FOUIIDEP. MEMBER OF WEIGHBRIDGE TRUST ADMl!-l!STRATION LIMITED DIP.ECTOR OF FUPJES BIA INVESTMENTS LIMITED AE AE AE AE AE .A.E AE AE AE AE AE Out of all individuals and entities, presented above, listed as company directors, following are listed as company signatories of Furies BIA Investment Limited: .. tt! B HOM: •OPl.1Ul.A5 lNSEP.I ·_>__• SogooUI _ _ _ B I 1· O!.TA RE'/IE\'> - ----- 0 Gen~al 1> !!. $ ·. !.'i-;nni~n. l:Jt;rr.b~! .. 1~r CIF ID -;jf'ic10;1 [>.! '1c1rs1 24{"011);1 .r - OF.SIG TTTL R06ofIT:!'J:::07'.H-:-'J>:'=e"'":.1:'°?=,-----=0'°'1RECTOP. FAP.5lAP. FAPJ~OUSH DIRECTor. r.ENtJETH P.OSSHETHE?.INGTON DIRECTOP. CIF Sil - BRAN< - m SIG NAME 'rnioo1:ic(:m '1c10•.nx:':r.;1 •101c.g;;r.:;'0;1 ~~ RECOJ<0 0 0 974 ~;.'. }~ " -... -...:' ·:_:, Coll }J. Ccndt.icna Fo·nata: :or.nr.ttn9· Ta:i ,e· :.: ( ) i~. -= ..:? !mer. o.i. Sti·I~· -- r. 1 I L I.\ 'I AUTH. - MODT:-MAKB·~-w.ICEi: 00~ - CHECK - ONCE - REPL}A 1 DSTMJKC B!1!l/:!J1j MTASll !;1:;m1; y A 1 DSTANKC 3'10/2015 MT.>.SLI SilJl:!lE' ~ I 1.ITASLI 1z;;ir201 KEiTHB 12!11,'!ll ~ ( 'y 000975 Robert Baker and Farsai Farnoush are also listed as company signatories for Sahra FZCO. Based on search performed, the statement in Article that Al Sahra FZCO has made a single payment transaction of US$ 1.017 million to Egrant Inc in March 2016 cannot be confirmed. Considering the complexity of the transactions identified during the review of Pilatus' s databases and documentation, there are grounds for suspicion that some of the accounts in UAE/ Turkey/ USA/ UK served as payment hubs. ( Money laundering includes multiple money transfers and rarely do the three phases of money laundering occur in the same state, in most cases there is an involvement in several countries. Therefore, a multinational aspect of this investigation is a necessity. 3.5.2. The transaction, which was described as a "loan payment", was made from Al Sahra's account at Pilatus Bank in Malta, to an account which Egrant Inc holds with a bank in Dubai. This was not the only "loan payment" which Egrant Inc received from Al Sahra FZCO, but it was the largest single transaction. Other "loan payments" were of around US$100,000 each and made twice a week over several weeks in January, February and March last year. From the transactions identified no payment transaction from Al Sahra FZCO/Sahra FZCO/ Shams Al Sahra FZCO with the description of "loan payment" has been identified to anyone. In the period January - March 2016 the following transactions from Sahra's FZCO account can be identified: 975 00097~ Se1oe UI_ _._ ;_ 6 1 .IJ . -·· -- • A. ,.,· - ., • .!;,. • I ~-:n::rtscn!l ~cj!'j'\a~ Fcrrrltt1n~· - c la~i~"" .• O::n St it;• ~-~~ - ri.:. ntci ~~ form?t G H 1: 1.1 'I ;..? ~:: .:1 EL S~ ! B;j OL £1·: ~;-'-'"°""'""OU""ffT"----·-=AC- V~l,l~.CJ smm- - QUI- ·RKI· PAYMENTOETA· :PAYMENT- CORDERJNG • OROERl.r ORDER· UlTB~T!liiiffiaAiiY;7 1 ,1,m;;~TS:i:Lrs;;.;: /A£52i34illl'.ll TRI HOSPITAlllY 1900101150CA SAHP.A COA:!l100 FZCO JE.!!:J. ALI o1&1:3U3!01 CONSl.Jl.TING 11.ITi?!l'LTS~ P-"'IMENT MlRd~VO!CT PA~1.1Etooo:>1 ~v.NAGEMENT JEBa:.u Cl'1'=10\ CONSIJl.TINGDMCC I PUl.MA ·;.r~'5DllJ1 w.NAGEMENT JE.Ba ALI Cl.;£,7,;?3101 CONSULTING DI.ICC I WJOl!m; AUVEVA LEVlA 2 K ~- P AO=ORES~S'-'-1~----------' - P ADC - P ADU - P CCU - TWP! - TA: ::u..r~ ;gz MAF.s:. OUstJ u:..E AE -rn.i.ic:SG~ AE DIF.ECTOR .o.;!14.!t!~ !:3 !101150 B~KEP.ROSEF.T JOHN CFFiCELBlf~iJ..15 AU -;:.~: 154 ~ 1011:J t.P.ZllALl'r"EVA DIRECTOP. AE AE .;(1J4:::$0!: 5;s i 1~11:c· BAHZADA~PCVF. KHAUEGW..H Mt.f~.GER - Shams Al Sahra FZCO 101731: 983 ·Sii~!: 000984 _Eli 8 '": ...""•1' .... - = "Ii": Itfl ;::::") ~~~: ~ ~ -..;: t=.I~ :cn:::Ht:oo.ai FDm'.T. a; ::!!l F:rr.utlmg· la::}e· Styl!:i- lru!-'1 ~~:=omm './: H J K l - PADt- PAOC- PCOU· TRE'!· TAXll 5HAP.EH:::u·eo -a-~-!.4~12Jo-r:s- - P AOORiss1 DIRECT OP. O\RE·::TOR s:..u.P.EH:uso .c.E ".....:r>1e.5s::: Leyla Aliyeva together with Farsiar Famoush and Baker Robert John are listed as Sahra FZCO's signatories: l3D 8 t:: - .. ~Of·,'f: :: ; INSE?.T PAGE L::..YOIJT -- ----- - ._iS~ •3_ oe_u_ 1 ---·~•--· A" :..· B I FOPJ-.:1VL!..5 C.!. T.4 P£~1E\~ === VlC·N Ar-l.~LYTl:S STAP.Ni:!rd ~ b~ General .3 - n., - J. . Y. .,. -. F~ nt c D 1 iCF_ID).:t CIF_SIC - BRANI - CIF SIG.NAME liill~J01001 AllYEVALEYLA 304:jiffiso liilfa'-~001 .....FARSIARFAmOUSH 30S)1.Qli50 1Cl 15iiDCo 001 :::SAKER ROBERT JOHN ~3;101150 -. - CF.SIG TITU DIP.ECTOR SOU POWER DIP.ECTOR DIP.ECTOR - RECD~ 0 0 0 n..1: -~ ~..·' ~· Cordit1onal Fcrrn3t as Formatting · Tablt.. C~ r S~i ~ Ill! • ( . :-t; l•• H I J - AUTH 1- MOD I - ' MAKEi - MAKEi • A 1 DSTANKC Bi24i2Dl A .• j DSTANKCBi24i2D1 A ::.~ DSTANKC 8124/201 ·:i Concerning Sha1l15 Al Sahra FZCO, Leyla Aliyeva is not listed as its signatory: 13! 8 .., - ,. . . ' . . -~°"\ ~~ ·- ' \!§· Pcrte < HOM: ll·EEF:I PA:;ELiWOUT Se;o~UI·---~ -------6 I y- _::n\ .. :.: A. 1 _iCIFJD .r CIF.SIC - BRAN< ::.74i101731 101731001001 275101731 1(.13100~ 001 "'~ W1731 10131:B;001 .::T: 101731 101310'.>'001 ANAlrl lCS === G~ml _a.- .r.... -------~·='-- ! FORMU~ ~ ~-··-·* L-.' Lit=_ ... - .. Condtt1onal Format as C~!I Formntting.. Ti!blt: • Styl!5"' ------------------------ --------·----·------ - - D CIF SIG NAME iTA!.E KEMA!.EDDIN OGLU H:VDAROV NUAT t:EMALEDDIN OGL~ HEYDAP.OV P.OBERT JOHN BAKER FARNOUSH fAP.SIAR CIF_SIG mu DIRECTOR DIRECTOR SIGNATOP.Y SIGNATORY I-' G - RECOP • AUTH i • ' MOD_I- MAKEi- fl 1 KEl1HB ;, 0 A 1 KEITHB 0 A A 1 KEITHB 0 1 KEITHS 0 A From the above it can be seen that company Sahra FZCO is related to Aliyev Family, while company Shams Al Sahra FZCO is related to Heydarov Family. Both Families related to PEPs from Azerbaijan. The document KYC for the entity Sahra FZCO has been identified in Pilatus Box 1 Envelop BA and BB. According to the KYC Ongoing review of entity SAHRA FZCO from 22.02.2017, shareholders are Azru and Leyla Aliyeva. The KYC is in handwriting and contains information on individuals related to the entity for which an online checking has been performed in order to identify any connections to PEP, or similar. The following information is stated on the KYC: 984 ( OlJno·"i"5 ~6 - Leyla Aliyeva - Daughter of President of Azerbaijan - Arzu Aliyeva- Daughter of President of Azerbaijan - Uh.am Aliyev- President of Azerbaijan - Mehiban Aliyeva- Wife of President of Azerbaijan - Robert John Baker- no records (identified as PEP of GP Farm Holding Limited CIF101770) - Farnoush Farsiar- no records (identified as PEP of GP Farm Holding Limited CIFlOl 770) - Bahzad Ahadpour Khaneghah - no records ( ./ Mrs Leyla Aliyeva and Mrs Azru Aliyeva are named as UBO of Sahra FZCO (Pilatus Box 1, envelope BB) . Based on the search performed, it can be confirmed that Leyla Aliyeva is one of two UBOs and directors of Sahra FZCO. 1.1.1.14 Payment instructions for Al Sahra were given by Farnoush Farsian Based on the seized documents in Pilatus Box 10, folder QAD evidence was found that Farnoush Farsian has given payment instructions for Sahra FZCO together with Robert Baker. In Pilatus Box 1 envelope BB it was found that she was one of the authorised signatory for SARRA FZCO and also authorised person to provide confidential data to third parties. In the Pilatus Box 10, folder QAD Sahra FZCO payment instructions were found signed by Farnoush Farsiar and Robert Baker. One from 03rd March 2016 in the amount of AED180.000 was signed by Maria Efimova as bank clerk who checked the authorised persons signatures and called them back. Additionally, as per excel spreadsheet containing information on corporate company directors and company personal data, Farnoush Farsiar is also linked to the following companies: 985 000986 5 ! !! • E.. . ~ . .il.. s . "' ' :_~ :~ C::nc~rho~!I Fcim~t ~ Form1t4Jr~· i.!b~· :tll St7~ · Sr re: __ fx r ; CUSTOMER.NO COMPANY NAM!: : '101091 RJRIES BIA IN\'ESTMOOS LIMfiID ; •10cm MUl.SANNE INVE5TMENT5 l TD ! 'I DC5!1C ARROW INVESTMENT HOIDING LIMITED : •1om3 RAPHAEL INVESTMENT LIMITTD ,; '10197~ AREllANO I.EGA ALPINE AG ~· 'lcmc SAHRAFZCO 2 'lc1m MONETINVESTMENTLMTED ~ 'tC14:C: LIGHTHOUSE1NTERNA110NAL VENTURE LT K •1cmo GPl ASSEi HCl.DINGS LIMlTED 11 '1 C1S"4 ONEKA IN'/ESTMENT HOLDINGS LIMITED 1l7i01S95 ONEICAAJRCRAFT LEASING LIMITED 13'-'rjD1953 AREUANO l.EGAHOLD1NGSLIMITED ·~ 'lornc KUBERNAOTRUSTLIMlTED ' ; '101~;1 GP2 ASSET HOLDINGS LIMITTD 16 '101~3 ot-IEKAASSET~W~GEMENTLMTED '7 'l021i?.1 PLATO CAPITAL MERNATIONAI. HOLDING DIRECTOR.NAME FARNOUSH FAP.SlAR FARNOUSH FARSIAR FARNOUSH FARSlAR FARNO\ISH FARSIAR FARNOUSH FARSlllR FARSIAP.FARNOIJSH FARNOUSH FARSIAR P_ADDRESS1 DIP.ECTOR OF RJRIES 61~ IN'<:Srt.IENi5 LIMITED 601 Al Af~BAR TOWEP. 601 Al ANBAP. TOWEP. SIGNATORIES SIGNATOPJES MT.101 392 MAPY. SIG~IATOP.Y OF MONET INVESTMEt. -:' llllm ~; HGM:: .a:.,.,~, ' :.,;~:L:..Y:;!JT !tl'.iEF:- S~=!!Ui . 1; r"Oi='..'-lU..... •· := • ;.: ,: -S~- ;-~,t~ .:;: ~ 8 j Y - .:. .!;. • "·" - m...; §: :§: :§ 0A7,.:. ~~- ~.::.L\'TIC:S: ;.iew ?.E\1EW . ~; .,..ii.lFTcxt G"'""' .:~ -:E Si.~:&Ce:-;t~ • \. ~ ] . !: 51 .:.r-.·:-=> ~ .= . For::ma mt 0 r:MEk_HO · (~OMER.TIPE -1~~~111~~':r·'="~~..~_,!-----.-1~~=?~~.. ""'Ct~""'-~~:.4E~--- 3: 11™1 fl~ ; fioot\Z ; ,t:m:;; r1nd ana Reoiace .:. Fioll HUD om:= ? s.:i.maTO Gt_;l~ct fi~d whist CIJSTOME\ .:!_ !";:-ant tllLEHTRL'T t ll.ER STRLCT ~ MANSiO'IS LE'.'E.. l """find All , - ;looo;6 ;. ! ~.IC~ .. 1~.! .:::t 100070 loo:if7 ,lC•::i?J: = ~J ~ - _:~se _ ti °"12-,..,lG~1- - - - 1---- .... ~ >~f il'~_ .J .J _ : ?- : IOO'Jil : : :lt.u"J.:: :· .. : ! ,findN~ .-; • -"~·"'1 \.\'! cc1.lldn.'tflnd ntvt: 1au w~~ loal:m9far, Oidl: Optial\li rm tagrf WIJ1'ta ttuch. - - -- .; mDut:.an ~mut.r.-f IC The statement mentioned in the Article that Egrant Inc held an account at Pilatus Bank cannot be confirmed. There is no evidence on which to base a conclusion as to whether a payment was executed on the bank account of Egrant Inc somewhere abroad. Future international cooperation is necessary to seek a final conclusion on this matter. 3.5.5. The transaction was so lar.ge and raised so many questions that Pilatus Bank's US correspondent bank (it was a dollar transaction, and at the time the bank had two US correspondent banks) stopped it. After several days of negotiations, it went through ( "'__.; 1.1.1.15 MT199 Messages Due to Seyed Ali Sadr Hasheminejad' s connection to Iran, as a result of International Sanctions on Iran, through the search of various MTl 99 messages received by Pila tus Bank, the following was identified: 1.1.1.16 Denied transaction The identified denied transaction occurred between company Ashborn Corp. Limited and Rubber Tech S.r.o.: On 15th November 2016 a payment order was given by Ashborn Corporate Limited to Pilatus Bank for a payment of EUR 14,305 to Rubber Tech S.R.0. The beneficiary's bank- Raiffeisenbank A.S. Prague sent a request for 987 000988 clarification concerning the final destination of the goods and whether there is an Iranian nexus given. Pilatus Bank has provided the answer that the final goods destination is Dubai, and that there is no Iranian nexus involved. However, the transaction was cancelled. For details please see below: Description Reference I Date nsl:FIN_Message {l:F01PL1SMTMTAXXX0737007212){2:1103SOGEFRPPXXXXN}{3:{108: 001MSOG16320000W} I{4: :20:001FOUTI63200001 :23B:CRED I :32A:161115EUR14305, :33B:EUR14305, :50K:/MT67PL150401900100471 CACOEUR016 ASHBORN CORP.LIMITED Initial MT103sent by PB UNIT2, LG 1 MIRROR TOWER 61 MODY ROAD, lSIM SHA 1SUJ KOWLOON HONG KONG :57A:RZBCCZPP :59:/CZ4255000000007018100001 RUBBER TECH S.R.O KOLINSKA 12/1964, 130 00 PRAHA 3 :70:/+/!NV/16049 :71A:SHA -}{5:{CHK:74096024298C}} 001FOUT163200001 I {1 :FOl PLlSMTMTAXXX07390285711(2:01991806161117SOGEFRPPCX XX84278347361611171906N) {3:{108:RODSG16111701529){433:/FPO/FA I.SE POSITIVE}){4: :20:SGFRA161l17--0245 :21 :001FOUT163200001 :79:A TIN INVESTIGATIONS REFER TO YOUR MT103 VD 15/11/2016 REF 001FOUT163200001 EUR 14305. PLEASE READ MESSAGE FROM BBK//QUOTE//PLS BE INFORMED WE ARE UNABLE TO EXECUTE YR P/0 DUE TO SANCTION REGULATION. WE NEED FOLLOWING DETAll.S TO AMEND MT199 received by PB SGFRA161117-0245 YOUR P/0. PLEASE INFORM US ABOUT THE UNDERLYING BUSINESS AND IF GOODS ARE INVOLVED, FINAL DESTINATION OF GOODS- IS THERE AN IRAN NEXUS 2016-11-17 GIVEN? . IMPORTANT: WE WlLL AMEND THE DETAll.S OF 19:06:50.051 YOUR PAYMENT ORDER TO ACCORD WITH THOSE I HENCEFORTH I PROVlDED DETAILS UNLESS YOU EXPLICITLy REQUEST us NOTTO DO SO.. EXECUTION IS ONLY POSSIBLE AFTER RECEIPT OF THE REQUESTED INFORMATION DUE TO SANCTION REGULATION .. PLEASE REMIT EUR 0,00 BEING OUR INVESTIGATION CHARGES.I/UNQUOTE// PLEASE REVIEW AND ADVISE US. REGARDS FOR ALL CORRESPONDENCE ABOUT THIS MATTER PLEASEUSE OUR REFERENCE SGFRA161117--0245 IN YOUR FIELD 21. Fanta SAKOH I -}{5:{CHK:77818CF31B4C]}{S:{COP:P}{FAC:)} 988 ( ../ 00098~ {1 :FOl PL1SMTMTAXXX0745007284)(2:1199SOGEFRPPXXXXN) {4: :20:001FOUTI63200001 :21:SGFRA161117-0245 :79:A TIN Investigations/Fania SAKOH Please find our answer in two Messages in sequence. 2/21HIS IS SECOND MESSAGE OF 1WO AND TI-IE LAST MESSAGE. MT199 sent as response by PB SGFRA161117-0245 As per the ongoing monitoring conducted by Pilatus Bank, the goods being purchased are in line with the business actMties carried out by Ashborn Corp Ltd. As confirmed with the client the final destination of the goods is Dubai. IS 1HERE AN IRAN NEXUS GIVEN? ( No Iranian nexus with respect to the transaction in question. -)(S:{CHK:1AlB48E90F6B)) ./ MTI99sent as a final response to PB ( 1.1.1.17 SGFRll.161117-0245 {1 :FOl PL1SMTMTAXXX0755029081 )(2:01991425161207SOGEFRPPEX XX54575119611612071444N) {3:{1OB:RODSGl6120700897){433:/FPOIFA LSE POSITIVE) }{4: :20:SGFRA161117-0245 :21 :001 FO UTI 63200001 :79:A TIN INVESTIGATIONS REFER TO YOUR MT199 DD 24/11/2016 REF 001FOUT163200001. WE INFORM YOU THAT FUNDS HAVE BEEN RETURNED PLEASE FIND A COPY BELOW//QUOTE//202 SOGEFRPPXXX PL1SMTMTXXX 14 305,00 EUR COB333T6D3503 PMT INTERB ORDINAIRE ECHSID - ECHANGESTANDARD Champs swift Libelle champs swift Valeur 20 Reference 07600333T6D3503 21 Reference d'origine ZTIC-1161116-0323 32A Date de reglement, devise, montant 161128EUR14305,00 52A Banque ordonnatrice RZBAA lWWXXX SSA Banque beneficiaire PL1SMTMT 72 lnforma tions banque a banque /REC/retn/yr p/o dd 161116 /{fRN:07600321T6A9540? return //due to lack of information -//internal compliance reasons//UNQUOTE// REGARDS FOR ALL CORRESPONDENCE ABOUT THIS MATTER PLEASE USE OUR REFERENCE SGFRA161117-0245 IN YOUR FIELD 21. Fania SAKOH -){5: {CHK:84C850BCAAA6]) {S: {COP:P) {FAC:)) 2016-12-07 14:44:20.097 Identified transaction with US correspondent bank A transaction from Pilatus Bank PLC to Monex Europe Ltd was under investigation by Barclays Bank London and JP Morgan Chase New York. One of the questions asked was whether the owner of Pilatus Bank is connected to Iran. The bank answered that their owner is: Seyed Ali Sadr Hasheminejad; US person who was born in Iran. 989 000990 Description Reference nsl:FIN_Message Date 1:F01 PLTSM1MTAXXX0866008353)(2:1103GENODEDDXXXXN I13: 1108:001MSOG17122001Y}} 14: :20:001FOUR171220001 :23B:CRED I :32A:l 70503USD66204,3 :33B:AED243036, :36:3,6710002220 Initial MTI03sent :50K:/100057NOACUSD014 Pil..A TUS BANK PLC WHITEHALL MANSIONS FLOOR 2, TA' XBIEX WHARF 001FOUR171220001 by PB 2017-05-02 12:03:30.447 TA' XBIEX MALTA :57A:BARCGB22 :59:/GBSOBARC20776765247888 Monex Europe Ltd Re Client USD :70:FURTHER CREDIT TO PILA 1US BANK PLC Client Ref 181974 Contract Number: TRCl 705304264 USDAED SELLAT3.6710 :71A:OUR -}(5:(CHK:26898987B29D}} _) (1 :F01 PLTSMTMTAXXX0870032644} (2:01991642170508GENOD ED DAXXX75487204501705081832N} (3:(108:ZVR0000000186788) 1433:/FPO/FALSE POSITIVE}) (4: :20:INVES17050800109 :21 :001FOURl71220001 :79:QUERY We received the following inquiry to your payment for USO 66.204,30 under a.m ref. Please check and revert soonest. Kind regards DZBANKAG D/PASP QUOTE WE HA VE EFFECTED PAYMENT TO BARCLAYS BANK LONDON WITH COVER VIA JP MORGAN CHASE NEW YORK WE HA VE RECEIVED FOLLOWING REQUEST FOR MTI99 received by PB INVES17050800109 ADDmONAL INFORMATION FROM JP MORGAN CHASE NEW YORK QUOTE:PLEASE BE ADVISED THAT WE HA VE NOT 2017-05-08 EFFECTED THE ABOVE MENTIONED TRANSACTION AS IT 18:31:00.070 IS UNDER REVIEW BY OUR COMPLIANCE DEPARTMENT FORA POSSIBLE SANCTION ORJPM RISK POLICY ISSUE. OUR LEGAL COMPLIANCE DEPARTMENT HAS REQUESTED YOU PROVIDE THE FOLLOWING INFORMATION: MORE INFO REQUIRED:PLEASE PROVIDE THE DETAILS OF IRANIAN OWNERSHIP OR INVOLVEMENT IN THIS TRN .. UNQUOTE i I LOYDGB2L'S ALSO REQUEST ADDI110NAL INFORMATION REQUIRED FOR PILATUS BANK: 1. WE REQUIRE FULL NAMES OF ALL OWNERS, NATIONALITY AND THE FULL PERM..11.NENT ADDRESS OF ALL OWNERS. 2. IS THERE ANY IRANIAN INVOLVEMENT? URGENTLY PROVIDE THE ADDlTIONAL INFORMATION 990 000991 VIA AN AUTiiENTICATED MESSAGE. UNQUOTE -} (5:(CHK:183F5E18A459}(DLM:}] IS:(COP:P} IFAC:}} (1 :FOl PL TSMTMTAXXX0873032758} (2:01960838170511 GENOD EDDAXXX75547731271705110957N}(3:ll 08:ZVR0000000187213} 1433:/FPO/FA LSE POSITIVE}} {4: :20:1NVES17051100012 :21 :001FOURl71220001 :76:WE CONFIRM YOUR INVESTIGATION IS RECEIVING OUR A 1TENTION. PLEASE ADDRESS ALL FUTURE CORRESPONDENCE CONCERNING lHIS INVESTIGATION TO OUR ABOVE MENTIONED REF. KIND REGARDS DZ BANK AG :11R:199 170511 :20:001FOURl71220001 :21:01170505-001715 :79:REFERENCE INVESl 7050800109 WE REFER TO YOUR MTI 99 DA TED 08/05/2017. PLEASE REFER TO BELOW DETAILS. ( _./ M1199 sent as response by PB INVES17050800109 IS TiiERE ANY IRANIAN INVOL VEMENTI PILATUS BANK PLC IS A CREDIT INSTITUTION INCORPORATED IN MALTA AND REGULATED BY THE MALTA FINANCIAL SERVICES AUTHORITY (MFSA),THE CENTRAL BANK OF MALT A AND THE EUROPEAN CENTRAL BANK IT IS ALSO A SUBJECT PERSON IN TERMS OF AMIJCFT LEGISLATION AND IS SUPERVISED BY THE FINANCIAL INTELLIGENCE ANALYSIS UNIT IN THIS RESPECT. WE CONFIRM THERE IS NO IRANIAN INVOLVEMENT IN THE TRANSACTION OR THE COUNTERPARTIES INVOLVED IN THE TRANSACTION. FURTHERMORE, WE ALSO CONFIRM THAT THERE IS NO IRANIAN INVOLVEMENT IN THE OWNERSHIP STRUCTURE OF PILATUS BANK PLC. THE ULTIMATE BENEFICIAL OWNER IS A US PERSON WHO WAS BORN IN IRAN. 2017-05-11 09:55:00.057 KIND REGARDS, PILA 1US BANK -}{5:{CHK:D3A98D86BA40}} 1.1.1.18 MT199 Message informing stoppage of USD transfers executions An information received from Vakil Bank (TVBATR2A-TURKIYE VAKIFLAR BANKASI TAO ) that Pila tus Bank's USD transfers shall not be executed: Reference nsl:FIN_Message Date VOSUSDIRVTU53N {l:FOlPLTSMTMTAXXX0630024916) {2:01991055160623TVBATR2AA 991 000992 FEX75868262831606231034N}{3:{108:5500398897 OZL EM}{ 433:/FPO/FA LSE POSITIVE} }{4: :20:VOSUSDIRVTUS3N :21:NONREF :79:DEAR ALL, WE REGRET TO INFORM YOU THAT WE WILL NO LONGER INTERVENE YOUR USD TRANSACTIONS DUE TO THE INFORMATION RECEIVED FROM BANK OF NEW YORK STATING THAT THEY WILL NOT EXECUTE THE USD TRANSFERS OF YOUR BANK WITH OUR DEEP SORROWS AND KIND REGARDS VAKIFBANK VOSTRO DEPARTMENT -}{5:{CHK:556B2B09C3C7}}{S:{COP:P}{FAC:}} 3.5.6. Correspondent banks of Pilatus Bank From the file "list_of_all_outgoing_settlement_data_partl.xlsx" it has been identified that Pilatus Bank, apart from accounts in its own bank (Pilatus Bank Malta), has accounts in various locations: • Bank of Valletta- Malta • Saxo Bank A/S- Denmark • Societe Generale, Paris- France • Turkiye Vakiflar Bankasi T.A.0- Turkey • Bayerische Landesbank Muenchen- Germany Below is an overview of Pilatus Bank as Ultimate Beneficiary with summary of transactions which occurred in the period 2014-2016: Entity and accounts USD EUR 530,777 17,473,150 AED TRY _./ Pilatus Bank, Malta Pilatus Bank Malta Accounts Bank of Valleta, Malta /MT81 VAL122013000000040023427060 26,000 /MT62VAL122013000000040022213738 2,056,000 Saxo Bank A/S, Denmaik /DI<:6511490100709654 12,560,000 407,000,000 /DI<:5711490100759268 Societe Generale, Paris, France /FR7630003069900120161679647 315,000 Turkiye Vakiflar Bankasi T.A.0, Turkey {fR780006701000000048665049 TOTAL 530,777 992 32,430,150 407,000,000 50,000 50,000 ~ j; ii oor~~'l3 v "'~ L. Below is an overview of Pilatus Bank as Ordering customer with summary of transactions which occurred in the period 2014-2016: Entity { and USD EUR AED CAD account Pilatus Bank, Malta Pilatu.s Bank Malta 244,936,398 25,516,831 407,796,678 1,596,000 819,251 Account s Bank of Valleta, Malta /MI24V ALU201 30000000 150,000 40022353 520 CHF 11,670,312 GBP 96,158,9 64 Bayerische Landesbank Muenchen, Germany /DE5170 05000005 74354726 10,500,000 TOTAL 255,436,398 25,666,831 407,796,678 1,596,000 819,251 11,670,312 96,158,9 64 No documents, not even MT199, were found to proof these statements. The statements mentioned in the Article cannot be confirmed ( ._/ 3.5.7. Until the payment was released, an employee at Nexia BT- which made the arrangements to set up Egrant Inc in Panama with Mossack Fonseca in 2013 - rang Pilatus Bank several times a day, every day, to check on progress and to chase it up. This website has the name of the employee, who left Nexia BT for other employment when the Panama Papers scandal broke worldwide the following month but has not spoken to him. Nexia BT made the arrangement to set up Egrant Inc which is already described. Mr Karl Cini and Mr Brian Tonna from Nexia BT were involved. No documents were found to prove or disprove these statements. 3.5.8. The Nexia BT employee who followed up on this banking transaction is the same one who submitted to Pilatus Bank the bank account opening forms for Egrant Inc and for Tillgate Inc (UBO Keith Schembri) and Hearnville Inc (UBO 993 JPY 00099~ Konrad Mizzi), which also have accounts at Pilatus Bank in Malta. Like Egrant Inc, the other two companies have accounts at a bank in Dubai, too. Companies Tillgate Inc and Heamville Inc also have accounts at Pilatus Bank 1.1.1.19 Based on search performed through excel spreadsheets, no information proving that Tillgate Inc and Hearnville Inc hold accounts at Pilatus Bank has been found. - Tillgate Inc list_ of_all_ cutomer_personal_data.xlsx a. tll8">- :;,, HJW..:: s~u [I. c-~~tU.fC:Ji t!·G:r.i ""~·Ji. · lJ. • I FQPJ,1UL~ == · A :..· -;:- E:.'. ~ ~ ~ ~ ,'i~'o· ;::s.ifi\ Di:.T.:. ¥. ~· · :.J,,:.,L•"i:: ~""·~r.:rµler; Gtneul ~ 1.~c:.OUt!1~ • s. 'i-:i (j b. list_of_signatories_master.xlsx m2 - ~ · .- ··w.::.t: ; ~~: ;: • !f;::rn F~tj~:.:.'l'Ol.rr -~~·~~-·.~~·· ··-.;-5 B .r II. • ":=! . ~· c • t • ·, • ./;.. .. t;.:.'!~ F·:·t::-.:O.·.:.!: £·· C' '.?! - ~ [. -..: iZ'.i~:: :'r. ..~:;~ PL!..:..'l'i•~ :'=: t.• ro~l. :~1n :!~-;;,~: ~:cs.: · "u ~t2!}.1 '1~ ~~11.: "1:. r: ' 1:z;~~ l~g~~ •1:i ~::c.:; : ·,~ "'1xi;1 'aJ ··~1 '1:. ':~ c =.-'° :. : 1 DS'i:OHt'.O'flC : C;i'AIAC>lC IO:Till&C','I( C C. I V:ti:.Nt..-JIC lr10.Cr l~AUICW.: IDS'?.U.IXC'.'IC !MTa1 .:::. :1AT:.!.l.1 .! C:U.J'U.C\Y.: 1~1Ht ~---~ 'r.::c!l:::t':.t: I ~:J:.!':'l •1x.pi~:b::. ::.:.sF.mt.-:Jau: '1=~ . 't~(:C I "i:c..~ '1~:::C:.x1 ·~ :x;.:.a4 "l.:&4c:l1'J:.1 r1:l0!:.0'1~'oc1 '1:l:::Jl~:::l'."OC1 '1:.c.:.J1 '1:cm::.......e1 r,.;u- : UllHE 1 D:i~HLO''t: ~· . . . . ~~~..,,..~~.,---~-~-Mlamolt~~-~.eiil~~,......--·,.__....,..~~,.1}::~~ '1:;... •• _,_. 't:C.:f: '°l::C.:.!I . l..t1 lt;..- ~~.va~.1C ~ ·,~ ~%;'." (, '1, ~1 x1;1 ;!'!!:,.- ..-......v..-q· - ~rCDi ~ ~H.::2Moc:~ . ~~ ::~ '~- ·~r 'i:z;..-;: ~,, :..C 'IOl\r~· ' ·>'~~ •• . IJ ~~£.'~~-=-~~~~~~-~~.,-:;~l~~~tx>£HN!r.~;!~~~· t:ii; ;.!.. Gcntn 1'm :'!r:n =:~ ~~u :.("- ~o:::-llC Wt~lfril...r.rM1-tlCOn'l•fo:.OCt.O~t:ir•~tt1'.1't1k: :ort'L f~O\-~: ~ ~~:~ ~~~~~~ .~~.~~,~ilii~-a-·,-r~""'"""-===========i====?===-~::,~~ t:.m'.F..:Ewt.," ;!!; Hearn ville Inc list_of_all_cutomer_personal_data.xlsx a. mg Y~M:: - """-.. ~ p~~ ;~ - " .f1 lOC:!C:l. :=ind and Re:::i lace We t:iul:n t find what J'QU were 11101.;n; tor .:i1ct Opbon: for more wars to se1udL ( 'J ;_ l!C ~ ";~::J ~~:;:~-~ ~~ ;. cr...s. ; r.~!:J: - fr::d~ i,; ~-- ;:_™SLN01:ii"mJS ,.:. MOB_l_ AOOG...:. :-no_ ~lie:_ _ _ ____ _ '"·"! iHE TP.EASUP1 Df-2;.P.TMEUT MALTA b. list_of_signatories_master.xlsx 995 MT MT "" ., 000996 Clil 8 '::· H~!:!E -- ~ ~ _Sq~ _ _- _; ..:J~. 's:i= P:.\i::~LA"~U"i IN:t:Fi ------- ~ I ! ~ __ • ;.,.· :.· ~ - · ~ · 0A7A F:H:::/.4ULJ.S =. =. ~ :;-.. 0 P.EVIE.'. '. lf\\ ~·::rap-~ ANAl."Tl..:S Gener.111 ~ ~ ~ ~= -!E ~ Mt-19=?.. Lente• • S - 0 :1 • ~ .·, B C 0 ; m_10...:.. OF Sii • BRAN< - OF SIG NAME : 'f..~17 3 t1ax-sc 10. 'br '1{¥. f. 'l~S: - •10..."'1'1~ : 'i~I":"! 'i:>-: 'lx~s.: • RKOR· . ? ......:::.__ rl:X ,; m••"'3.51 : - OF SIG mu Find and ::!e:>:ac'! Ft!'l.Q . R~;.i~c= 0 ~•!l-1 wNt. 0 0 0 0 . He1nwil! "1J: 'i:r. "10-..,.:;:: 11 '"'1c::w£1C 1:'. ~:::>4"":itC 1Z 'i~1;1 'b: - -- lx 1! ..,~ "1:. ,, ·1:::n;1 lt"'I~ - 0 0 ;."1~"1:x 1~ -0 c ..i:X f!nd .:.1 _ , 0 aos~ find Nert ·,g._,.,,..._-------Microscft ---.Bccel. .- -------a-"'tC '10s: ---~----- 'hf ~~ ~:~~ ~~ 1 .:.J.i... We 0 !O c~uldrftfind wtir.rouW"Cr: iaoldnofar. 01d: Optlomfot mortmi)'Sto s~rdl. j~ ~~ ~~ ~~ ;--o;-~ __J ~ ; 'i:--~ "1~:.C-:.&"1-u.-o~ttcr.ncr..,~~~;;;:.=======:::..O () c. list_of_corporate_company_directors.xlsx ~ 8 111!!11 : ~-:. ~ "? · ~~ -~ - - ::: ; H·JMt !'.e§lt'W:'I!. r t.;j£L::,":'J;.IT' lt!StRl ; -L; - ;.: ,,· !4 - - • ...~ . ..:. . mr~"AJ'.A: ~u.-.:. ".!'•~: -.1r~·i .:.."'J.:L':11C: e= ~·n e :: 'T :.c \'; • (./ Based on the search performed, the statement mentioned in the Article that Tillgate Inc and Heamville Inc hold accounts at Pilatus Bank is incorrect. The statement mentioned in the article that Keith Schembri is the UBO of Tillgate Inc is confirmed, please section 1.2. The statement mentioned in the article that Konrad Mizzi is the UBO of Hearnville Inc is confirmed, please see section 1.2. Based on available documentation, no information has been obtained whether any employee of the Nexia BT has tried opening accounts for Egrant Inc, Tillgate Inc and Hearnivlle Inc with Pilatus Bank. 996 According to the review of the documents it is confirmed that these companies do not hold accounts in Pilatus Bank. 4.0THER FINDINGS 4.1. Identified transactions related to Pilatus Bank's owner 4.1.1. ALI SADR General Information ( Client number in Pilatus: 100390 1015 33RD ST. NW, APT 809, WASHINGTON DC 20007-3532, US Date of account creation: 27/08/2014 100390CAPCEUR225 Accounts: 100390CAINEUR101 100390CA1NAED107 100390CA1NUSD018 E-mail: ali.sadr@pilatusbank.com Based on the excel spreadsheet "list_of_all_outgoing_settlement_data_partl.xlsx", in the period 2014 - 2017, Ali Sadr has had 59 transactions as ultimate beneficiary (payments received) and 90 transactions as orderipg customer (payments ordered). From the 59 payments received, 1 was originated from Ali Sadr's account in USA, 48 originated from third parties in Malta while 10 relate to transfers between accounts. The value of the identified transactions are as follows: ALI SADRRECEIVED PAYMENTS USD EUR Payments received to account in USA 1,439,998 Payments received to account in Malta 10,126,929 515,662 Transfers between accounts 177,468 5,863 TOTAL 11,744,395 521,525 997 From the 90 payments ordered by Ali Sadr, one order was performed from Ali Sadr's account in USA and the rest of the orders were performed from its accounts held in Pilatus Bank. The payments ordered were made to accounts in USA (14), Malta (58), outside Malta (7) and 11 orders relate to transfers between accounts: ALI SADR-PAYMENT ORDERS Number of transactions USD Payments made to accounts in USA 14 14 Payments made to accounts in Malta 58 26 Payments made to accounts outside of Malta 7 Transfers between accounts 11 TOTAL 90 AED GBP CHF I I I 32 I I 2 2 2 1 10 I 41 44 2 2 AED GBP CHF 1,934,800 68,696 100,000 EUR 1 } I 1 The value of the transactions are as follows: SADRALI ORDERS PAYMENT USO Payments made to accounts in USA 1,670,998 Payments made to accounts in Malta 7,746,078 Payments made to accounts outside of Malta EUR 179,110 87,000 Transfers between accounts 7,294,064 170,281 TOTAL 16,711,139 436,391 ( ~ 68,696 1,934,800 100,000 Orders made to accounts in USA (value of USD 1,670,998) were performed to following ultimate beneficiaries: PAYMENT ODERS PERFORMED TO: ALI SADR CORRESPONDENT BANK AMOUNT USD DZ BANK AG- Germany 903,374 7 VAKIFLAR BANKASI T.A.0.- Turkey 94,000 1 TURKIYE 998 IN Number of transactions Bank of Valletta- Malta 442,624 4 ALLIANCE BUILDERS, LLC Bank of Valletta- Malta 131,000 1 ALTITUDE CAPITAL LLC Bank of Valletta- Malta 100,000 1 1,670,998 14 TOTAL Out of these transactions the following occurred in the period January- March 2016: Date of payment Ordering Customer (, Ultimate Benefidar Amount inUSD Correspondent Bank y Ultimate Beneficiary Account 15/01/2016 SADR HASHEMINEJAD SEYEDALI ALI SADR /6843973303 100,000 VALLMTMT 20/01/2016 SADR HASHEMINEJAD SEYEDALI ALTITUD E CAPITAL LLC /7844096615 100,000 VALLMTMT 29/03/2016 ALI SADR ALI SADR /4329374287 136,500 VALLMTMT 29/03/2016 ALI SADR ALI SADR /6788070318 78,450 VALLMTMT 414,950 TOTAL (_ Based on information in "All_loan.xlsx excel spreadsheet", no loans from Pilatus Bank were issued to Ali Sadr. y From the" list of companies' directors and companies' signatories", Ali Sadr has been identified as connected to the following entities: 1. 2. 3. 4. 5. 6. 7. 8. Malta International Construction Co Pilatus Capital Ltd Pilatus Bank pk Altitude Capital Ile- stated as UBO Alpene Ltd- Director Pilatus Holding- Director Straturk Insaat Ve Taah AS.- Chairman Brittstone Ltd- Director 999 001000 4.1.2. ALTITUDE CAPITAL LLC General Information Client number in Pilatus: Address: Company's shareholders: Signatory, UBO) Date of account creation: Signatories: Accounts: E-mail: 101432 11521 CONCORD PIKE 301, DE19803, WILMINGTON, STATE OF DELAWARE, USA SEYED ALI SADR HASHEMINEJAD (Director/ Shareholder, 03/12/2015 SEYED ALI SADR HASHEMINEJAD 101432CACOEUR109 101432CACOUSD106 101432CACOGBP103 ALl.SADR.H@GMAIL.COM ( _) Loans provided Based on information in All_loan.xlsx excel spreadsheet, the following loan was provided to Altitude Capital LLC (please also see Report 1.6- section b, point I): Account Number Book date Value date Maturit yDate Amount 001IOTA15341000 3 07-122015 07-122015 07-122020 1,500,000 Curr. DR_FR OD_AC CR_ PRO D_AC USD 101432C ACOUS Dl06 100138C A CO US D012 Loans repayment Based on information in "All_loan_payments.xlsx", until 07 March 2017, an amount of USD 93,500 has been repaid in relation to the provided loan. 4.1.3. BRITTSTONE LTD General Information Client number in Pilatus: Address: Company's shareholders: Date of account creation: Signatories: Accounts: 100051 UNIT (HE) 2 LG 1, TSIM SHA TSUI, KOWLOON, MIRROR TOWER, 61 MODY ROAD, HONG KONG SADR HASHEMINEJAD SEYED ALI- identified as Director, not as UBO 03/04/2014 ALI SADR (Director) 100051CACOUSD019 100051 CACOCHF012 100051PLFXEUR017 100051 CACOTRY051 1000 001001 100051PLCOEUR018 100051CACOEUR011 100051PLFXUSD014 100051PLCOUSD015 100051 CACOGBP016 100051 CACOCAD011 100051CACOAED017 linet.estiroti@pilatuscap.com E-mail: Loans provided Based on information in All_loan.xlsx excel spreadsheet", one loan has been provided to BRITTSTONE LTD (presented in the table below). Based on All_loans_payment.xlsx" the loan has been repaid on 25-09-15 (before its maturity date which was 15-01-16). The total amount of payments from USD 6,755,919.20. /1 11 Value date Account Number Book date 001IOTF1506 10004 02-0315 16-01-15 Maturity Date 15-01-16 Amount 6,500,000 Curr. DR_pR OD_AC CR_pRO D_AC USD 100051C ACOUS D019 100051C ACOUS D019 Payments performed in relation to the loan: ( Component Name Due Date Paid Date MAIN_INT 16-04-15 16-04-15 MAIN_INT 16-04-15 16-04-15 91,364.00 MAIN_INT 16-07-15 16-07-15 92,379.16 MAIN_INT 16-07-15 16-07-15 MAIN_INT 16-10-15 25-09-15 72,076.04 PRINCIPAL 15-01-16 25-09-15 6,500,000.00 4.1.4. Amount paid m USD Yasemin Aral, wife of Ali Sadr Client number in Pila tus: Address: Date of account creation: Accounts: 101076 VANIKOY CAD N0.45,34684 ISTANBUL, TR 03/08/2015 101076CAINUSD103 1001 001002 101076CAINGBPIOO 101076CAPCEUR117 101076CAPCEUR106 101076PLFXUSD115 101076PLFXGBP112 101076CAINEUR106 Loans provided: Account Number Value date Maturity Date Amount Currency OOlIOFXl 62810005 04-10-2016 03-12-17 1,275,000 USO 001IOFX162840002 06-10-2016 03-12-17 1,260,000 USO 001IOTA160360001 05-02-2016 04-02-2021 1,220,000 USO Payments have been received only regarding to the loan 001IOTA160360001 in the total amount of USD 81,835.54: Due Date Paid Date Amount Paid 11,396.02 05-05-16 05-05-16 05-05-16 05-05-16 05-05-16 03-08-16 4,221.81 03-08-16 03-08-16 52.77 05-08-16 05-08-16 25.42 05-08-16 05-08-16 05-08-16 28-09-16 15,974.39 28-09-16 28-09-16 119.81 05-11-16 05-11-16 105.80 05-11-16 05-11-16 05-11-16 16-12-16 16,352.08 16-12-16 16-12-16 93.12 05-02-17 05-02-17 554.80 05-02-17 05-02-17 05-02-17 15-02-17 16,000.00 1002 (\ 05-02-17 03-05-17 221.65 03-05-17 03-05-17 24.90 05-05-17 05-05-17 16,692.97 05-05-17 05-05-17 4.1.5. NEGARIN SADAT SADRHASHEMINEJAD General Information Client number in Pila tus: Address: 101654 7117 NATELLI WOODS LN, 20817 BETHESDA, MARYLAND, USA Date of account creation: Accounts: 02/02/2016 101654CAINUSD109 101654CAINEUR101 Loans provided Based on information in "All_loan.xlsx excel spreadsheet", following loan was provided to Negarin Sadat Sadrhasheminejad: ( Account Number Book date Value date Maturit yDate Amount 001IOTA160350001 04-022016 04-022016 04-022021 1,500,000 Curr. DR_PR OD_AC CR_PRO D_AC USD 101654C AINUS D109 100029N OACUS D018 Her bank account was opened at 2nd February while loan was granted just two days after Following information was identified related to the loan: a. The loan has been paid to the account held in Wells Fargo Bank NA, San Francisco, USA (bank code: WFBIUS65), same bank as for EXIR LLC b. The intermediary bank which participated in the transaction between Pilatus Bank and Wells Fargo Bank NA was Bank of Valletta Loans repayment 1003 00100~ Based on information in "All_loan_payments.xlsx", until 04 May 2017 an amount of USD 93,790 has been repaid in relation to the provided loan 4.1.6. SMT Pistacho Ranch and Management LLC Based on seized documents, in Box 9 Folder ZA, a document stating that Pilatus bank has provided to Negarin Sadat a loan in the amount of US$ 1.5 million on 3rd February 2016 for the purchase of a 12,375% interest in "SMT Pistacho Ranch and Management LLC". The loan was granted just a day after opening the account in Pilatus bank. The seized folder contained information on the shareholder structure of "SMT Pistacho Ranch and Management LLC" as of 1 51 June 2015, which was as following: (' Seyed Mohsen Torabi: 50,50% Hanza LLC (Pegah Sadrhasheminejad): 12,375% Altitude Capital LLC: 24,750% Negarin Sadrhasheminejad: 12,375% Since Negarin already had 12,375% of the company's share, it is unclear whether the loan was with a purpose to buy shares from other shareholders or to secure the transfer of funds for something that was alredy in Negarin's possession. In Box 9 Folder ZC a Membership interest purchasing agreement has been identified, signed between Seyed Mohsen Torabi (seller) and Altitude Capital LLC, Delawere (buyer). The agreement was related to a purchase of 24,750% shares of "SMT Pistacho Ranch and Management LLC" - a California listed company. LeMoore Holdings II, LLL, Delawere and LeMoore Holdings III, LLCn, California hold together 48,37% shares of the company. The transfer of shares between Seyed Mohsen Torabi and Alititude Capital was signed on 1st June 2015. Altitude Capital LLC Delawere was represented by Ali Sadr Hashemi, owner of the Pilatus bank. On 4th December 2015, a loan was provided to Altitude Capital LLC by Pilatus bank in the amount of USD 1.5 million for a purchase of a 7% of interest in 1004 c 001005 "SMT Pistacho Ranch and Management LLC". Through the excel spreadsheet search the loan transferred from Pilatus bank to Altitude Capital LLC in the amount of US$ 1.5 million was identified as occurring on 7th December 2015: f3I B ~ - - list_cf_all_ct.;t9ci r.g_!ietle.~ent_d~2.;mtl..".b · E.'!:c! : : ': . . !-IQf::IE !NSEFT Pi'.:.GE LA";GUI ~OPJ.lULA! DATA \-1f\~. FE'.,1E'\!/ AH~L'r"TIC.S 5TMR\Vi.."11rd ~ .; Gen"al f: . t::;' 1-_.·' ln:e-t )e..et1 C-Ond"f.i:mtl ~::irmr. .!t CEil 7crrn3ttms - Ta,!e. • Sttl~ - $ • "-,, • 4L1TiUiJ!: U:."ITAU.lC ___t..:. - --··--·-·----··----·------··-···------- - ··------·---- --- ···-- --------------·· ------------------·--H . _ _ t.~ ~ :.: :..P _ PAYMEl(L AQ _ 4F _ ao EE _ 1JM-~VAfU~r-T smLE~.~ ::u· ~. : : : : PAmeIT.DET~. : : • ;,;;~ 171 USO G7/12iW15 MTh4 VAllt.1EMENTOF 1,500,000 P T TMT LOAN 00 07112C15 6~ _ ORDffimG 1!13 ru~ ; : : OR. .OOllOTAH SCACOUSDO PILAl'JSl!IJ.ll( 3410003 12 LTD. El BM :.._ _ULT.Bat ffiaA • _ ULT B~F T f MANSIC L.£Va !7B440% ALTITUDE ~· NS £15 CAPITJ.lUC S It is unclear what was the purpose of the loan- whether Altitude Capital LLC was intending to buy additional shares, since on 1st June 2015, already a 24,750% of the shares was in their ownership. Two additional transactions were identified m connection to SMT Pistachio Ranch: Payment made from a company Brittstone LTD to Altitude Capital LLC in the amount of US$ 1,050,000 performed on 18th August 2015. =- ;;-- =.:::;;. ;:: •• _:-~ n 1 Q - "a~I~- F: 1rn.r.:r.g· 0.:-ell ? ~x 3 lm?'l'l ~!e.:~F::~ St'/ ~ - .i;. JE ( ~~ ~·' ;:'. a:-:dit:i::r.ai FcnT-l' as .I-· ": L N lwl u (.• II - !JSD PAYM!HT.DITA PAYMENT_I OROOUNG.ar. oRliauNGORDllU~ ORDERING_CU~ Ull_BOIE Ull_B!MF!C ULTJ!ENEflCJARY3 .-l.11WLTS:.:O utm IA!RP.OP .:/C!iJlriAt FOP.Sl.11 1*~100.ZSlU. BP.iITSTC (H:-:oz 'TOWEF.. Ci ~· Al.lll1Jil! 71r~U.T3.!l'.'.'JCOS 100:-51 COtlTPJB~CN INTER.ET COUS0i:19 NE LTD. Liil MOOtRC;'.;0 fi CAPIT.41!.1{ U.JE3Eli-t=-ID4 : USO !/C!PriAL FDP. St.fl IC·:r.!'1 COllTT'JB!ITICtl INTI?.51" - Acr..c VALUE_ DA! SITTUMENT_ PAI OUR_•. RKEIYER .-1.JT;;>Lrs;:: ' usv GEN ODED 1~ :a ::m 1,o;o,000.ill ' o UNIT BF.ITTSTO lH=!.C: TO'NCF.. 51 : r.:.ca:t- Al.llTUO~ tJ.ll{ 2ETH5DA In the list of company directors, SADR HASHE1v1INEJAD SEYED ALI is the only individual listed for both Brittstone LTD and Altitude Capital LLC. - Paymend made from Brittstone LTD to HANZA LLC in the amount of US$ 1,000,000 performed on 29th May 2015. 1005 001U06 ULT_Bal PAYMINT_DETA Ef10AKY ll51 PAYMElfT_[ORDERING_CU:ORDERIHG ORDE.Rl1'01WERING_CU! 1 ULT_BENEFICUlT_BENUICIAIITT - ACC_C VALUE_DAl SEITlIMEffl PAI OUR_•RECEMR smu 1roo~ GE.N CCED P l' GENCO:OO ''hfTS4P!..~ "PISiACi-tl:i F~PJ.t 'f 19:.lOiOOi."':ICA 6F'JTTSTO SQUARE. V.'U SBC CC!Jl001~ NE LTD HOtlSE 113'!.~TALCt.".A HAN!A UC !\OAC =!C-5 LONCCN Hanza LLC is one of the shareholders (12.375% shares) of SMT Pistachio Ranch and Management LLC according to a shareholder structure dated 151 June 2015 identified during the review of Box 9 Folder ZA. Additionally it was identified that a loan from Pilatus bank was provided to Negarin Sadr for the purchase of 12.375% shares of "SMT Pistacho Ranch and Management LLC" in the amount of US$ 1,500,000: 13!8+J·""" - HJl.'1 ':"".-. x. ~~: ~3;· ,. FJRML!L.C:.S 11-!SC!ff ~S<;o:!:'!._ _ _ • _,__ ,,.. 1: = ilE\1EW =- . . . . ~ Genen! S .. % a r Y • ..:.._ • ..d · A " -=== ~ ..I>:~ o; · £;./ ~-? ~= ~ ~ ~ .. • Ccnditicn'' Fo1m1:1t ;u Fcrrr~thng Cid! lrui::n ~lc!f: Format • TzD!t • St-_,· ~· !i• VJ6 _1 - - - fr ·---- - - - - - - - - - - - - - - - C :: ~ H I J t~ ~ M r·J U ilOAN AC RELATED CU! DEBIT_PRODUCP.ID IT0 PROD AMOUNT,fiCURREHC START~RiMARVPRIMARY MAKER_!/ MAKER CCHECKER CHECKER ACCOW ACC CCY VALUE OAT . N:UARIN ~~ l,S:SO.:>:-: US() SHEMll~E MTASU ~'m '2l ~Mr.fl ~.-St'iC ~~J~I u~ 15;2:>4 ' 1;.:;:01 OS JAD 4.1.7. Search Pistachio Through the review of TAS messages, the following message in relation to Pistachio Holding Company SARL from Luxembourg was identified: I nsl:FIN_ACK I nsl:FIN_Message 1006 ( 001007 {l:F01PLTSMTMTAXXX0596023411}{2:01031635160509SOGEFRPPFXXX5539313 8271605091704N} {3: {113:NNNN} {108:EEX09054902} {433:/FPO/FALSE POSITIVE} }{4: :20:LU/LOT/605090120 :23B:CRED :32A:160509EUR1500, :33B:EUR1500, :50K/LU543010987237EUR001 PISTACHIO HOLDING COMPANY SARL 2016-05-0917:03:20.050 48, BL VD GRANDE-DUCHESSE CHARLOTTE L-1330 LUXEMBOURG :52A:CABILULL :57APL TSMTMT :59:/MT03PLTS0401900101060CACOEUR611 AA CONSULTANTS FZE :70:INVOICE 15054 DD 040516 RE COMFORT LETTER PROJECT NR Pl256 :71A:SHA -}{5:{CHK40B066C9E3BS}}{S:{COP:P}{FAC:}} 4.2. Terms searched 4.2.1. Bank Terms searched through all documents and excel data base from Pilatus - 17 Black Limited - Macbridge Limited - Items with relation to Bangkok, and Thailand- either in the name of an entity or as a location, address - La Vela ( - Wonka Co Limited - N oi Tre Limited 4.2.2. Results Following search terms did not result in any findings: - 17 Black Limited - Macbridge Limited - Wonka Co Limited By using a search term "Bangkok", one company were identified - HEALY CONSUTANTS. 1007 001008 Further search regarding the payments from this company identified two more companies: - ASHBORN CORP LIMITED - PAYMENT TO THE HEALY CONSULTANTS GROUP, HONG KONG regarding "renewals of three company" - BRITTSTONE LTD PAYMENT TO THE HEALY CONSULTANTAS GROUP Both companies residing at the same address in Hong Kong and they are connected to the UBO of Pilatus. By using a search term "Hong Kong" six companies were identified. Three already mentioned and: oALPENA LTD oNOMA TRADING CORP oRYNT CORP LIMITED Related to search "Noi Tre Limited" again same company identified by putting a search term FANOIT3: ASHBORN CORP Lil\tllTED PAYMENT TO Tvs SpaSede Admministrativa E Stabilimento WITH BANK ACCOUNT IN ITALY 1.1.1.20 ASHBORN CORP LIMITED Address, town, country: UNIT 2, LG 11\tllRROR TOWER, KOWLOON, HONG KONG/ 61 MODY ROAD, TSIM SHA TSUI Bank account opened: 24/10/2014 Number of the bank account: 100471CACOUSD013 100471CACOAED011 100471 CACOGBP054 1004710ACOUSD011 100471CACOCHF048 100471CACOEUR016 Client number in Pilatus: 100471 Director: SEYED AMIR GHASEMI UBO: not specified Authorised persons for signature: SEYED AMJR GHASEMI Contact in Pilatus: Maker MTASLI: checker LUISFR Email: amir8671@gmail.com 1008 ( 001009 1.1.1.21 BRITTSTONE LTD Address, town, country: UNIT (HE) 2 LG 1, TSIM SHA TSUI, KOWLOON, MIRROR TOWER, 61 MODY ROAD, HONG KONG (same address as 6.2.2) Bank account opened: 03/04/2014 Number of the bank account: 100051CACOUSD019 100051CACOCHF012 100051PLFXEUR017 100051CACOTRY051 100051PLCOEUR018 100051CACOEUR011 100051PLFXUSD014 100051PLCOUSD015 100051 CACOGBP016 100051CACOCAD011 100051CACOAED017 Client number in Pilatus: 100051 Director: SADR HASHEMINEJAD SEYED ALI (Director and UBO of Pilatus Bank) UBO: not specified Authorised persons for signature: ALI SADR Contact in Pilatus: Maker ID LZAMMIT; Checker ID MTASLI ·( Email: linet.estiroti@pilatusca p .com 1.1.1.22 ( ; HEALY CONSULTANTS Address, town, country: Unit 702 7/F, 18 Bonham Strand west, Bangkok bank Building, Hong Kong Bank account opened: 12/06/2014 Number of the bank account: 100173CACOUSD011 100173CACOEUR014 Client number in Pilatus: 100173 Director: EDMOND AIDAN HEALY UBO: not specified Authorised persons for signature: EDMOND AIDAN HEALY Contact in Pilatus: Maker ID MTASLI; Checker ID LZAMMIT Email: aidanhealv@healvconsultants.com 1009 001010 1.1.1.23 ALPENE LTD Address, town, country: UNIT (HE) 2 LG 1, TSIM SHA TSUI, KOWLOON, MIRROR TOWER, 61 MODY ROAD, HONG KONG (same address as 6.2.2. and 6.2.3.) Bank account opened: 03/04/2014 Number of the bank account: 100050CACOEUR014 100050CACOGBP019 100050CACOUSD011 100050CACOCHF015 Client number in Pilatus: 100050 Director: SADR HASHEMINEJAD SEYED ALI UBO: not specified Authorised persons for signature: ALI SADR Contact in Pilatus: Maker ID MTASLI; Checker ID MCAMILLERI (' Email: ali.sadr@pilatusbank.com 1.1.1.24 NOMA TRADING CORP. LIMITED Address, town, country: Ll-2 MIRROR CENTRE, KOWLOON, 61 MODY ROAD TST EAST, HONG KONG (same address as 6.2.2, 6.2.3 and 6.2.5) Bank account opened: 30/06/2014 Number of the bank account: 100220CACOUSD013 100220CACOEUR016 Client number in Pilatus: 100220 Director: EDAVALATH MEETHAL FYISAL UBO: EDAVALATH MEETHAL FYISAL (shareholder) Authorised persons for signature: EDAVALATH MEETHAL FYISAL Contact in Pilatus: Maker ID LZAMMIT; Checker ID AGALEA Email: femeethal@gmail.com 1.1.1.25 RYNT CORP. LIMITED Address, town, country: Ll-2 MIRROR CENTRE, KOWLOON, 61 MODY ROAD TST EAST, HONG KONG (same address as 6.2.2, 6.2.3, 6.2.5 and 6.2.6.) Bank account opened: 30/06/2014 Number of the bank account: 100221CACOUSD021 100221CACOEUR013 1010 . { 100221CACOAED019 100221CACOUSD010 100221CACOGBP109 Client number in Pilatus: 100221 Director: EDAVALATH MEETHAL FYISAL UBO: EDAVALATH MEETHAL FYISAL Authorised persons for signature: EDAVALATH MEETHAL FYISAL Contact in Pilatus: Maker ID LZAM1v1IT; Checker ID A GALEA Email: femeethal@gmail.com ( 4.3. LOANS 4.3.1. Loans Provided From the file "All_loans.xlsx" information has been extracted concerning loan agreements per company/individual. It has been identified that most of the loan agreements were used for refinancing of the initial loan. The table below provides an overview of identified loan agreements per company, with additional details including companies' Directors/UBOs/Signatories as per file containing information on all corporate companies' directors and all companies' signatories. Additionally, based on all gathered information, companies have been linked to Azerbaijan's PEPs, Hasherninejad, or other individuals, in case such linkage exist. (_j COMPANY DIRECTOR/UBO/ SIGNATORY LINKAGE LOAN AGREEMENT LOAN AMOUNT ALTITUDE CAPITAL LLC SEYED ALI SADR HASHEMINEJAD- UBO Hasheminejad 001IOTA15341000 3 USD 1,500,000 001IOTA15070000 ASHBORN CORP.LilvHTE D SEYEDAMIR GHASEMI- role not specified No official information identified that the company is related to Hasheminejad, however the company's address is the same as Brittstone Ltd- for which Hasheminejad is identified as UBO 1011 USD 5,575,000 001IOTA15118000 1 USD 5,575,000 001IOTA15222000 3 USD 5,575,000 001IOTA15302000 OOlIOTAl 6029000 2 USD 5,575,000 USD 5,575,000 001012 001IOTAI6113000 4 001IOTAI6225000 2 USD 5,575,000 USD 5,575,000 001IOTA16281000 5 USD 5,575,000 001IOTFI50610004 USD 6,500,000 SADR BRITTS TONE LTD. HASHEMINEJAD SEYED ALI- role not specified ALI AKBAR TO RABUBO EXIRLLC TORAB REZA - UBO TORAB ALI- role not specified Hasheminejad Torab- in report 1.4 it has been identified that Seyed Mohsen Torab is one of the shareholders (50.50%) of SMT Pistacho Ranch and Management LLC USA 001IOTA15308000 USD 1,000,000 ( SIMON GRAHAM- role not specified FRANCIS PAUL SNODING- role not specified ANDREW THOMAS BAILEY- role not specified PAUL EMMANUEL O'NEILL- role not specified IWBELGICA HOLDINGS LIMITED BRIAN MICHAEL O'MAHONEY- role not specified Heydarov HELEN PATRICIA CROWTHER- role not specified GRANVILLE JONATHAN WEST- role not specified LUKE JAMES HARDING- role not specified PATRICLA. PREVEL- role not specified 1012 001IOTA153IOOOO EUR 10,000,000 \ UBOlOOSS0-01- role not specified UBOlOOSS0-02- role not specified IRON INVESTMENT HOLDINGS LIMITED role not specified WATER INVESTMENT HOLDINGS LIMITEDrole not specified ERJCA PATREICE HARRISON- role not specified RACHEL KIM BOUGARD- Signatory NICOLA CLAIRE MCGALL- Signatory CHANTELLE CAROL ANN BOYD- Signatory NATALIE GAIL CHAMBERLAINSignatory AMANDA LOUISE CONNOLLY- Signatory 001IOTA15302000 5 ROBERT JOHN BAKERrole not specified KIMBERLEY GAMMA PROPERTY HOLDINGSL GINEITE LOUISE BLONDEL- role not In the list of specified companies' corporate clirectors both CRAIG MARTYN WILSON- role not specified Kimberly Holdings Limited and Argyle Holdings limited are 001IOTA16302000 listed. 3 KIMBERLY HOLDINGS LIMITED- Shareholder Both of the companies are connected to ARGYLE HOLDINGS Heydarov family EUR 15,620,000 EUR 15,620,000 LIMITED- Shareholder LUKE FRENDOCompany Secretary KR HOLDINGS RODERJCK ZAMMIT PACE- Director, A LIMITED Signatory 001IOTA16134000 6 1013 GBP 2,400,000 001014 JOANNE MICHELLE PACE- Director but not listed as signatory SARAH JANE MULLINS- Director, A Signatory AQUA TRUST SERVICES MALTA LIMITED- Shareholder KA VEH RAHBARYUBO, but not listed as signatory JOANNE LUCE- A signatory ( STEPHEN MORGANA signatory KYLE BOUGEARD- B Signatory HAYLEY QUERIPELB Signatory MEGAN OREILEY- B Signatory JENNY VARRIE- B Signatory LYDIA WILDING- A Signatory RAYMOND O'REILLY- A signatory AUGUSTINE GEORGE DAVID JONES- Director, but not listed as signatory LON ALTA LIMITED KIABOD TUTUNIAN MASHAD- Shareholder, UBO 001IOTA16134000 1 GBP 880,000 ARMIN AFSHARNEJADSignatory NE GARIN SADAT SADRHASHE NIA Individual Account Hasheminejad MINEJAD 1014 001IOTA16035000 USD 1,500,000 001015 ROBERT JOHN BAKERSignatories JANINE MARGARET PEARSON- Director FARNOUSH FARSIARSignatories RAPHAEL INVESTMEN TLWITED SUNEER KUMAR CHENOLIKOMATHDirector, but not listed as Aliyev signatory 001IOTA17072000 USD 73,000,000 DA VINCI HOLDING LWITED- Shareholder PICASSO HOLDING LWITED- Shareholder ( KENNETH ROSS HETHERINGTONSignatory 001IOTA15111000 USD 5,000,000 Client 100221 001IOTA15154000 USD 5,000,000 Client100221 001IOTA15162000 USD 5,000,000 () RYNT CORP. LIMITED FYISAL EDALAVATH MEETHAL- Director No official infonnationidentified that the company is related to Hasheminejad, however the company's address is the same as Brittstone Ltd- for which Hasheminejad is identified as UBO Client: 100950 OOlIOTA15243000 USD 5,000,000 Client 100950 001IOTA15247000 USD 5,000,000 Client 100950 001IOTA15341000 2 USD 5,000,000 Client: 100950 001IOTA16060000 USD 5,000,000 Client 100950 001IOTA16197000 1015 USD 5,000,000 001016 "Client 100950 001IOTA16239000 USD 5,000,000 Client 100950 00110TA16342000 2 USD 5,000,000 Client 100950 001IOTA17058000 USD 5,000,000 Client 100950 YASEMIN ARAL NIA Individual Account Hasheminejad 001IOFX162810005 USD 1,275,000 001IOFX162840002 USD 1,260,000 001IOTA16036000 MOHSEN ZARRIN TITKAN PULP AND PAPERFZC ( USD 1,220,000 00110 FXl 51910001 USD 20,000,000 001IOFX151910002 USD 25,000,000 001IOFX151910003 USD 21,000,000 00110FX151910004 EUR 20,000,000 00110FX151910005 EUR 25,000,000 OOIIOFX151910006 EUR 21,000,000 OOIIOFX153230001 EUR 22,000,000 001IOFX153310003 EUR 20,000,000 OOIIOFX153380001 VEJDEH NEJAD- role not specified EUR 20,000,000 OOIIOFX153440001 EUR 10,000,000 SADEGHKORD OOIIOFX153440002 EUR 10,000,000 OOIIOFX153480001 EUR 10,000,000 OOIIOFX153480002 EUR 10,000,000 00110FX153510001 EUR 10,000,000 001IOFX153510002 EUR 10,000,000 001IOFX153630001 EUR 22,000,000 001IOFX160050001 EUR 24,000,000 001IOFX160810001 EUR 11,000,000 001IOFX160900001 EUR 6,000,000 001IOFX160900002 EUR 5,000,000 ( AHMADI- role not specified 1016 f- u ni 7 0'1 l-~ lf ( (_) 1017 001IOFX161170001 EUR 10,000,000 001IOFX161240001 EUR 5,000,000 001IOFX161240002 EUR 5,000,000 001IOFX161510001 USD 5,000,000 001IOFX161510002 EUR 5,000,000 001IOFX161580001 EUR 5,000,000 001IOFX161580002 EUR 5,000,000 001IOFX161720001 EUR 5,000,000 001IOFX161750001 EUR 5,000,000 001IOFX161800002 EUR 5,000,000 001IOFX161800003 EUR 5,000,000 OOlIOFXl 62110001 EUR 7,000,000 001IOFX162140001 USD 6,000,000 001IOFX162140003 EUR 6,000,000 001IOFX162390001 EUR 8,000,000 001IOFX162390002 EUR 5,000,000 001IOFX162390004 EUR 5,000,000 OOlIOFXl 63350001 EUR 9,000,000 OOlIOFXl 63510002 EUR 14,000,000 OOlIOFXl 63510003 EUR 14,000,000 OOlIOFXl 63630001 EUR 5,000,000 001IOFX163640001 EUR 6,000,000 OOlIOFXl 70060001 EUR 6,000,000 OOlIOFXl 70130002 EUR 7,000,000 OOlIOFXl 70270001 EUR 10,000,000 OOlIOFXl 70270002 EUR 10,000,000 OOlIOFXl 70380002 EUR 5,000,000 OOlIOFXl 70380004 EUR 5,000,000 OOlIOFXl 70870005 EUR 8,000,000 OOlIOFXl 70870006 EUR 7,000,000 OOlIOFXl 70870007 EUR 5,000,000 001IOTF150890002 EUR 20,000,000 001IOTF150890004 EUR 25,000,000 001018 001IOTF150890005 EUR 20,000,000 001IOTF150910001 EUR 22,000,000 001IOTF151120001 EUR 21,000,000 001IOTF151130001 EUR 21,000,000 001IOTF151690001 EUR 20,000,000 001IOTF151690002 EUR 25,000,000 In relation to company Rynt Corp. Limited it has been identified that the company has two client codes in Pilatus: - - Client code 100950 with address APT 202 BUR DUBAI, ALI BIN ABI TALEB ST, HORIZON SERVICED APARTMENTS, Dubai. CIF date: 11/06/2015. Email: ferneethal@grnail.com Client code 100221 with address Ll-2 MIRROR CENTRE, KOWLOON, 61 MODY ROAD TST EAST, Hong Kong. CIF date: 30/06/2014. Email: ( ferneethal@gmail.com In the list of signatories, no information was identified for Rynt Corp. Limited under the code 100950. Although no official information identified that Rynt Corp. Limited is related to Hasheminejad, the company's address in Hong Kong is the same as Brittstone Ltd- for which Hasheminejad is identified as UBO. L-Appendici mar-relazzjoni ta' Miroslava Milenovic Flimkien mar-relazzjoni ta' Miroslava Milenovic, hemm ukoll Appendici li fih 1-informazzjoni li fuqha hemm listi ta' dokumenti u informazzjoni li ngabru fil-kors ta' din 1-inkjesta u li hadmet fuqhom il-Forensic Accountant Miroslava Milenovic. Matul 1-ezekuzzjoni tal-inkarigu taghha, u qabel ma hejjiet ir-relazzjoni finali taghha, Miroslava Milenovic 1018 ( O n1.~.r;i1~9 v tl kienet hejjiet diversi rapporti provizorji Ii eventwalment wasluha ghallkonkluzjonijiet ahharija taghha kontenuti fir-relazzjoni finali taghha aktar il-fuq imsemmija. F'dan 1-appendici hemm kontenuti: 1. L-indici dettaljat tad-dokumenti stampati kollha mehuda minghand Nexia BT u I-Bank Pilatus Ii ezaminat. Grazzi ghal dawn ( id-dokumenti Miroslava Milenovic setghat taghmel 1-analizi forensika tar-rabtiet Ii 1-persuni involuti f'din 1-inkjesta setgha kellhom fuq materji rilevanti ghal fini ta' din 1-inkjesta. 2. Hemm il-lista tad-databases mehuda mis-server tal-Bank Pilatus ad opera tal-esperti tal-Oracle li gew prezentati lilha u analizzati minnha. Grazzi ghal dawn id-databases, hij a setghet tivverifika mhux biss il-klijentela prezenti u passata tal-Bank Pilatus, izda setghet ukoll taghmel analizi tat-transazzjonijiet kollha rilevanti ghall-fini tal-allegazzjonijiet meritu ghal din 1-inkjesta u li (_j r-ri.Zultanzi taghhom jinsabu fir-relazzjoni finali taghha. 3. Minbarra dan, matul il-kors ta' din 1-inkjesta, kien sar ezercizzju Ii fih kienu gew ingunti rapprezentanti tal-Banek Maltin kollha biex jigi stabbilit jekk il-persuni fic-centru ta' din 1-inkjesta kellhomx kontijiet jew servizzi bankarji jew investimenti f'Malta. Ried jigi stabbilit b'mod partikolari jekk kienx hemm anke 1-icken tentattiv biex isir kuntatt ma banek lokali ghal servizzi bankarji jew 1019 001020 finanzjarji ghall-kumpanija Egrant Inc. Ix-xiehda tar-rapprezentanti tal-Banek tinsab registrata u traskritta u tifforma parti mill-atti talinkjesta. II-Banek operanti f'Malta gew mistoqsija sabiex iwiegbu jekk il-persuni indikati fil-lista provduti lilhom, u Ii kienet konformi mal-lista taI-keywords originali, kellhomx servizzi bankarji mal-bank rispettiv u f'kaz affermattiv gew mitluba sabiex jaghtu informazzjoni dwar in-numri tal-kontijiet bankarji, dati talftugh u eghluq tal-kontijiet, statements of account, bank account ( opening forms, bank signatories, dokumenti t'identifikazzjoni. Gew mistoqsija wkoll sabiex jiddikjaraw jekk qattx kellhom relazzjoni ma dawn il-persuni jew qattx xi hadd minn dawn il-persuni ghamilx tentattiv biex ikollu relazzjoni bankarja tkun xi tkun mal-bank rispettiv. 143 ~I-Annex hernm ukoll riferenza ghal FIMBank indikat bhala No info. Dan jindika li ma kellhornx informazzjoni dwar dawn il-persuni imsernmija, i.Zda a differenza ta banek ohra meta kien xehed originarjament ir-rapprezentant ta' FIMBank ma kienx prezenta xi ittra jew rapport bil-rniktub dwar clan. Iida biex. Biex jigi assikurat li clan il-punt jigi c':c':arat sew ir-rapprezentant ta' FIMBank reggha gie ingunt fl-4 ta' Settembru 2017 fil-prezenza tal-istess Forensic Accountmit Miroslava Milenovic fejn kkonferma li 1persuni kollha fuq il-lista ma kelThornx servizzi bankarji mal-FIMBank ghajr hlief ghal Kasco Holdings, Kasco Trading, Kasco Limited, Keith Schembri, John Dalli u Marsovin Limited u pprezenta dokurnentazzjoni relattiva ghalihom, inklui; bank account opening Jonns u statements. Dan ikkonferma wkoll li 1-persuni 1-ohra indikati fil-lista tal-keywords ma kienux klijenti ta' FIMBank u r-records ta' clan il-Bank kienu jindikaw li ma kienx hernm tentattivi biex dawn jigi arnmessi bhala klijenti tal-FIMBank jew li gew rifjutati. L-anqas kellhom safe deposit boxes. 143 Fl-istess annex hernm indikat li I-HSBC Bank Malta pk did not answer jigifieri ma tax inforrnazzjoni li !Forensic Accountant kienet talbet W clan il-Bank. Dan gara ghaliex meta kienet xehdet originarjarnent irrapprezenant tal-Bank Audrey Ghigo ma kelThiex ghad-disposizzjoni 1-informazzjoni kollha li I-Forensic Accountant kienet qeghda tistenna. Iida sabiex din is-sitwazzjoni tigi solvuta, kien reggha gie ingunt rapprezentant tal-HSBC Bank Malta Plc nhar 1-4 ta' Settembru 2017. Dakinhar xehed Mark Drago li huwa MLRO u Head ofAML. Dan gie mistoqsi fuq Keith Allen Schembri u Kasco Holdings, Kasco Limited, Kasco Recycling Limited, Kasco Engineering Limited, Kasco Trading Limited, FSV Limited, Three City Desings 1020 t It-twegibiet ghal dawn il-kweziti jinsabu fl-Annex 1 mar-relazzjoni ta' Miroslava Milenovic mnejn jirrizulta kjarament Ii fir-rigward ta' Egrant Inc, Heaniville Inc u Tillgate Inc, ma Iden hemm ebda tali relazzjonijiet bankarji f'Malta jew Ii saru tentattivi sabiex jinfethu kontijiet bankarji f'Malta u I jew Ii gew michuda. ( Hemm ukoll informazzjoni fir-rigward ta' whud mill-punti incidentali Ii din 1-inkjesta kienet ukoll indagat bl-ghajnuna ta' Miroslava Milenovic, (J Limited, Graphic Supplies Limited, Burner Malta Limited, Kasco Foods Limited u prei:enta lista dettaljata dwar dan. Director of Cinebis Limited and the other companies, including Smart City Malta Limited u Smart City Infrastructure Limited. B'riferenza ghalKeith Schembri ma kellux kontijietohra minbarra dawk ei:ibiti £1-atti prezentati minn Audrey Ghigo. Bhala parti mill-procedura tkun saret ukoll ricerka dwar jekk kellhomx safe deposit boxes. Ladarba ma kienux inklui:i fid-dokumenti prezentati mirm Audrey Ghigo, allura jfisser Ii dawn ma ghandhomx tali servizz. Imbaghad semma wkoll li files 1, 2 u 3 li jikkontjenu dokumenti relattivi ghal Keith Allen Schembri, Josette Schembri Vella Ii ghandhom interess fihom gew ukoll konfennati. Drago ikkonferma wkoll Ii meta I-HSBC Bank Malta pk kienu ghamlu s-search 1-ismijiet fuq il-lista minn numru 8 sa 13 -jigifieri Joseph Muscat, Michelle Muscat, Etoile Muscat, Soleil Muscat, Konrad Mizzi u Sai Mizzi Liang kienu gew mahduma minn Audrey Ghigo u mhux mill-impjegati fid-dipartiment tieghu. Ghalhekk dawn ma kienux jidhru fil-lista li pprezenta Mark Drago. Dak in-nuqqas ghalhekk ma kienx minhabba li din 1-informazzjoni ma riedetx tinghata mill-Bank kif kienet fehmet il-Forensic Accountant ghall-bidu meta kienet ghamlet Ii-spreadsheet, ii:da minhabba Ji dik 1-informazzjoni kienet giet rnahduma minn Audrey Ghigo diga . L-HSBC Bank Malta pk ma ji:ommux inforrnazzjoni uffigali dwar declined relationships. Mill-inforrnazzjoni kollha Ii ghandhom disponibbli ivverifika u ebda wiehed mill-ismijiet imsernmija fil-kei;word list ma jirrii:ulta li gie micrmd xi servizz. 1021 001022 bhal kwistjoni tat-titjira Ii kienet saret mill-Aviajet bejn Malta u Baku fillejl tal-21 t'April 2017. 144 / ..:::::::::: _,,.-::::_ -,.,.....,. _· ~~ - - - - - - - - - - - - - - - - -( Dwar din 1-istotja, 1-inkjesta semgliet ix-xiehda ta' diversi xiehda li wkoll gew registrati u traskritti fosthom dik ta' Nicholas van der Meer li huwa d-Dirigent tal-linja Vista/et kif ukoll dik ta' Ludwig Wright, pilota. IrriZulta li 1-ajruplan in kwistjoni tal-Vistajet kien wasal Malta mill-ajruport ta' Ben Gurion, £'Israel fid-19 t'April 2017 b'zewg persuni abbord u ma kellux titjira skedata. Biss fl-20 t'April 2017 glial 15:43 dahlet talba ghal titjira minn Baku fl-Aferbajgan ghal Dubai. Peress li clan 1-ajruplan li kien jinsab flajruport ta' Malta kien 1-eqreb ajruplan li din il-kumpanija kellha lejn Baku, gie assenjat biex imur 1Aferbajgan minghajr passiggieri sabiex imbaghad minn hemm ikun jista' jwassal il-persuni li prenotaw ittitjira lejn Dubai Dan jidher minn email li giet mibghuta nhar 24th August 201712:17 minn Rui Goncalves, VistaJet Limited, Malta lil Nick van der Meer. Jidher pero li 1-ekwipagg gie infurmat xi ftit fit-tard dwar din it-titjira li kienet sejra qabel u kien jehtieg li titlaq kmieni fil-ghodu tal-21 t' April 2017. Lahqu saru 1arrangamenti mehtiega sabiex 1-ajruplan setgha jitlaq minn Malta glial habta tat-03:30 - 04:00 tal-21 t' April 2017 lejn Baku, fl-Azerbajgan um.inn Baku dan jipprocedi lejn Dubai. 1-14 Skont ix-xiehda tal-Pilota Ludwig Wright f' dik it-titjira li telqet minn Malta fis-sieghat bikrin ta' fil-gliodu tal-21 t' April 2017 ma kienx hemm passiggieri jew cargo ghajrhlief 1-ekwipaggu 1-effetti personali taghhom. Matul dik it-titjira bejn Malta u Baku, il-bdot kellu wkoll l-annual check tiegliu u I-instructor kien Andre Pereira. Veru li fid-dokumentazzjoni relattiva glial dawn it-titjiriet u li giet ezebita instabu xi diskrepanzi. L-akbar wahda kienet dik dwar it-titjira Baku - Dubai, fejn fit-tieni e-mail m.ibgliuta lil Nick van der Meer kien im.niZ.Zel li fuq it-titjira lejn Dubai kellu jkun hemm sitt passiggieri mentri f' email ohra mibgliuta m.inn Rui Goncalves lil Nick van der Meer kien hemm formula mehmU.Za li kienet tghid li dik it-titjira kellha hames passiggieri - erba' adulti u minuri. In-numri tal-passaporti bejn dawn iZ-zewgt listi ma kienux jaqblu kollha. L-ismijiet tal-passiggieri ma kienux jidhru li kienu xi ism.ijiet li 1-inkwirenti ltaqghu maghhom matul il-kors ta' din 1-inkjesta. In definittiva, ghalkemm id-data, lok, hin, 1.11Iltest u diskrepanzi fid-dokumentazzjoni ei:ibita jistgliu jaghtu lok ghal suspetti, ma nstabux provi suffigenti li bihom jista' jinghad sal-grad rikjest mill-Ligi li fit-titjira bejn Malta u Baku fl-Azerbajgan kien hemm xi dokumenti li kienu marbuta mal-meritu ta' din 1-inkjesta li ttiehdu minn Malta lejn 1-Aferbajgan u/jew mill-Azerbajgan lejn Dubai 1022 ( --' Ix-xiehda ta' Dirigent, impjegati u agenti ta' Mossack Fonseca involuti f'dan il-kaz u dawk tarRegistru Pubbliku tal-Panama (. A.1.1. Talba mill-Ufficju tal-Prosekutur Specjali kontra 1-Kriminalita' Organizzata ghal informazzjoni minn Banek fil-Panama Wahda mir-rekwi.Ziti kienet biex jigi stabbilit jekk Banek fil-Panama kellhomx relazzjoni kummertjali jew bankarja ma Egrant Inc u jekk din ilkumpanija kellhiex fil-passat jew kienetx fil-prezent tippossjedi kontijiet bankarji, u f'kaz pozittiv jipprezentaw diversi dokument u informazzjoni. Dan jidher ukoll £1-ittri iffirmati mill-Prosekutur Isis Del Carmen Soto (_j Espinoza. Konklu.Zjoni - Minn stharrig mal-Banek kollha interpellati rispondenti jirrizulta li Egrant Inc ma jirrizultax Ii kellha kontijiet bankarji fil-Panama. 1023 001024 A.1.2. Talba lill-Ufficju Regolatorju tal-Kumpaniji fil-Panama Irr:iZulta li 1-Ufficju responsabbli huwa r-Registru Pubbliku tal-Panama. Dan ipprovda dokumentazzjoni relattiva ghall-inkorporazzjoni u registrazzjoni tal-kumpanija Egrant Inc. kif ukoll Dubro Limited S.A., Aliator S.A. u ATC Administrators Inc. ( Dawn il-konklU.Zjonijiet sejrin jikkoncentraw fuq u- registrazzjoni tal-kumpanija Egrant Inc. fir-Repubblika tal-Panama. A.1.2.1. Egrant Inc giet imwaqfa bhala kumpanija anomina fl-4 ta' Lulju Egrant Inc. giet imwaqfa bhala socjeta kummercjali anonima fl-4 ta' Lulju 2013 skont il-kopja tal-att notarili mehmuz u pubblikat min-Nutar Diomedes Edgardo Cerrud. 145 Egrant Inc iggib in-numru tar-registrazzjoni In-Nutar Cerrud Ayala xehed fl-atti ta' din 1-Inkjesta nhar it-28 t' Awissu 2017 fejn muri 1-att notarili de quo indikat bhala doc 5, huwa rrikonoxxa 1-parti forrnali tal-att pubbli.ku identifikat bin-numru 17935 li sar fl-4 ta Lulju 2013, data li fiha kien jokkupa 1-kariga tan-Nutar Pubbliku tal-Mames Cirkwit Notarili talPanama. Wara li analizza 1-parti formali tad-do1..11ment muri lilu, in-Nutar Cerrud Ayala tenna li dan iddokument kien jissodisfa 1-parametri formali stabbiliti fid-data fl-approvazzjoni notarili. 11-firma li tidher fil-parti t'isfel ta' dan 1-att kienet tikkorispondi ghall-firma tieghu uiata skont il-protokoll ta' dan it-tip ta' strumenti. Huwa rrikonoxxa din il-kitba u Ii kienet saret fl-ufficgu tieghu £id-data indikata. Skond it-test tal-att notarili de quo, il-komparenti kienu jikkorrispondu ma' impjegati tal-Mossack Fonseca. 11-kopja ta' 14s 1024 ~ (microjacket) 807956(8) u giet imwaqfa minghajr data ta' skadenza. 11kapital socjali taghha kien jikkonsisti f'l0,000 sehem awtorizzat ghal valur t'ghaxart elef dollaru Amerikan maqsum f'mitt sehem, Ii setghu ikunu nominative jew bearer shares b'valur nominali ta' mitt dollaru Amerikan kull sehem. ( Skont ix-xiehda tal-Avukat tar-Registru Pubbliku tal-Panana, Soshi _,, Santos, Egrant Inc giet imbaghad registrata fir-Registru Pubbliku talPanama fit-8 ta' Lulju 2013. Fis-16 ta' Gunju 2017146 Egrant Inc. kienet registrata bhala Ii kienet giet stralCjata. L-agent residenti fil-Panama ta' Egrant Inc kienu Bufete MF & Co. (__) Ir-rapprezentanza guridika ta' Egrant Inc kienet vestita fil-President iZda flassenza tal-President, ir-rapprezentanza guridika setghet tigi ezerCita wkoll mit-tezorier jew mis-segretarju jew minn kwalunkwe persuna Ii 1-Bord jista' jiddelega ghal dak il-ghan. Inoltre fuq din il-kumpanija ma' kien hemm 1ebda piZ jew dejn registrat sal-jum tad-dikjarazzjoni. dan 1-att notarili giet inklui:a fil-faxxiklu ta' dokumenti mibghuta mar-risposti tar-Registru Pubbliku talPanama £1-atti ta' din 1-Inkjesta. 146 Dan kien il-jum li fih saret din id-dikjarazzjoni minn naha tar-Registru Pubbliku tal-Panama. 1025 001026 A.1.2.2. L-abbonati originali- Subscribers - Suscriptor kif jidhru fl-atti tarRegistru Pubbliku tal-Panama L-abbonati originali jew Subscribers (Suscriptor) ta' Egra11t Inc kienu Dubro Limited S.A. (Ii ghaliha deheret bli.ala Direttur Jaqueline Alexander) u Aliator S.A. (u Ii gli.aliha dehret bli.ala Direttur Verna de Nelson). Dawn ( iz-zewgt kumpaniji Ii kienu subscribers t'Egrant Inc dak iz-zmien Ii twaqfet Egrant Inc kellhom rabtiet sodi mal-modus operandi tan-negozju tad-ditta Mossack Fonseca fil-Panama. Dan peress li 1-istess nies li jidhru li joqghodu bhala uffigali ta' kumpaniji imwaqfa minn Mossack Fonseca, jirri.Zulta li kienu ntuZaw sabiex Mossack Fonseca jkunu jistghu iwaqfu diversi kumpaniji ohra bhala shelf companies li jigu mibjugha lil klijenti taghhom kif ukoll jipprovdu servizzi ta' nominee shareholding ghal-klijenti taghhom - anke f'kuntest fejn dawk li jwaqfu 1-kumpaniji inti.Zi biex jinbieghu ikunu 1-istess persuni li jservu t'uffigali fil-kumpaniji imwaqfin. Din tidher li kienet prattika standard adoperata minn Mossack Fonseca bhala parti mis-servizzi regolari li kienet toffri. Mix-xiehda tal-Avukat Soshi Santos irrizulta Ii gli.alkemm Jaqueline Alexander kienet registrata bli.ala Direttur u sotto-segretarju ta' Dubro 1026 ( _,,, ..... 0U1027 ~ Limited S.A., hija ma kienetx ukoll tidher registrata bhala DirettriCi ta' Aliator S.A. A.1.2.3. Egrant Inc giet straltjata u ma kienetx ghadha teZisti aktar madwar hmistax il-jum qabel il-pubblikazzjoni tal-artikoli Ii taw lok ghal din 1inkjesta ( A.1.2.3.l. Fit-Taqsima dwar jekk kienx hemm xi impedimenti u drittijiet effettivi ohra fis-sehli. fuq Egrant Inc, ir-rapprezentanti tar-Registru Pubbliku tal-Panama stqarr li Egrant Inc kienet giet strakjata b'att pubbliku numru 2377 tal-15 ta' Frar 2017 fl-atti tan-Nutar tat-Tminn Cirkwit tal-Panama. Dan 1-istrak gie registrat nhar il-Mamis, 6 ta' April 2017 bin-numru tad-dhul 83835 I 2017 (0). Giet mehmuza wkoll kopja tal-att notarili iffirmat minNutar Victor Manuel Aldana Aparicio li permezz tieghu giet transutata ir() riZoluzzjoni Ii fiha ttiehdet id-deciZjoni li permezz taghha Egrant Inc giet stralcjata. Fuq dan 1-att notarili fil-fatt deher 1-Avukat Luis Alcibiades Quiel Gonzales, li kien jahdem bhala Avukat mad-ditta Mossack Fonseca. 147 Xehed ukoll fl-atti tal-inkjesta in-Nutar Victor Aldana li qal li huwa kien gie muri 1-kopja tal-att notarili li jgib il-firma tiegli.u hawn fuq imsemmi u setgli.a jikkonferma li Egrant Inc kienet giet straltjata. Jgli.id li ma clan 1-att pubbliku kien hemm ukoll rekord tar-Registru Pubbliku tal-Panama mnejn jirriiulta li 1-istrak ta' Egrant Inc kien fil-fatt magli.mul u konkluz in segwitu gli.al laqgli.a tal-azzjonisti datata 19 ta' Jannar 2017 fejn gie maqbul li din is-sotjeta tigi straltjata. Il-minuti ta' din il-laqgli.a gew mgli.oddija lil dan in-Nutar mill-Avukat Luis Alcibiades Quiel Gonzales li kien qiegli.ed jidher f'isem id-Ditta t'Avukati Bufete MF & Co u clan wara li kien urieh li kien debitament awtorizzat jidher jezegwixxi 1-att. Mistoqsi jindika b'liema mod Quiel wera' din il-fakulta li jh."U!l jista' jidher fuq dak 1-att, in-Nutar Aldana qal li fis-sistema notarili 14 ; 1027 0(\\J ·l1 [~ 28 jj A.1.2.3.2. Minn naha tieghu 1-Avukat Luis Alcibiades Quiel Gonzales xehed fis-26 ta' Settembru 2017 u qal lid-doc 20, 1-att pubbliku li bih kien registrat 1-istralc t'Egrant Inc) kien dokument li jidher fir-Registru Pubbliku u ghalhekk huwa validu. Quiel ma kienx jiftakar il-persuna li ta tu 1-istruzzjoni biex jghaddi ghall-istrak tal-kumpanija, iZda fi kwalunkwe kaz il-klijent kellu jkun u kien N exia BT li huma ufficju ta' accountants £'Malta. Mistoqsi specifikament dwar id-doc 8 u goe 1-ittra li kienet giet mibghuta minn ATC Administrators Inc lil Brian Torma datat 8 t' Awissu 2013 (u li fiha Panamense in-nutar ma jivverifikax jekk il-persuna komparenti quddiemu biex tezegwixxi dokument tkunx awtorizzata sabiex tagixxi f'dik il-kapacita, ii:da f'dan il-ka.2: peress li cl-Ditta Bufete MF & Co kienet I-agent resident ta' Egrant Inc, skont 1-U.Zu u 1-U.Zanza notarili huwa mifhum li I-agent residenti ta' kumpanija bhal dik kellu s-setgha li jiffuma dokumenti korporativi mahruga mill-istess kumpanija. Mistoqsi minghand min ircieva struzzjonijiet sabiex Egrant Inc setghet tigi stralgata, In-Nutar Aldana qal li huwa ma kienx dak li stralga 1-kumpanija Egrant Inc ghax fi kwalunkwe kaz kien ir-Registru Pubbliku li stralga din il-kumpanija u dan ghaliex huwa dan id-dipartiment govemattiv li huwa responsabbli millistralC:i ta' kumpaniji. Fil-ka.2: speC:ifiku tal-istrak t'Egrant Inc. in-Nutar Aldana sahaq li r-rwol tieghu kien dak biss li jirregistra, fuq talba tal-A vukat Luis Quiel, id-dokument tal-kumpanija li bih gie defu li din ilkumpanija tigi stralgata; u konsegwentement kien dak 1-avukat li kien talab li jigi registrat 1-att li permezz tieghu il-kumpanija Egrant Inc kienet giet xolta. Mitlub jispjega kif kienet il-procedura li riedet tigi segwita ghalbiex kumpanija tigi stralgata u kif tali stralC kien jigi perfezjonat dan il-process, in-Nutar Aldana wiegeb li dan il-process jibda, fir-rigward ta' dak li ghandu x'jaqsam i-nutar, mill-mument li tidher quddiemu persuna biex tirregistra 1-att tax-xoljiment tal-kumpanija u generalment din il-persuna tkun 1agent residenti ta' dik il-kumpanija; ii:da jista' jidher ukoll ic-Chairman jew is-segretarju ta' dik ilkumpanija. Barra minn hekk tista' tidher ukoll persuna li tkun giet innominata ghal dak il-ghan u li tidher fil-minuti rispettivi. ln-nutar jipprocedi biex jittraskrivi 1-att u jinkorporah fil-protokoll, u jaghti lill-parti interessata kopja awtentika li fiha t-traskrizzjoni, liema kopja generalment tigi prezentata mill-persuna interessata lir-Registru Pubbliku sabiex jigi perfezjonat 1-istrak. La darba jigi prei:entat 1-att pubbliku lirRegistru Pubbliku mill-persuna interessata din ma tkunx obbligata v.'koll li tipproduci lin-nutar iC-certifika t tal-istrak: mahrug mir-Registru Pubbliku. Mistoqsi jikkonferma d-doc 20, ossija 1-att pubbliku pubblikat minnu, in-Nutar Aldana jghid li kien jikkonferrna li dak kien kopja awtentika tal-att tax-xoljiment li kienet prei:entata lilu mill-Avukat Luis Quiel tad-Ditta Legali Bufete !vlF & Co. 1028 00102~ kien hemm imnizzel min kien id-deten.tur reali tal-ishma) u cjoe biex jindika dak li ried jghid f'relazzjoni mad-dikjarazzjoni mehmuza minghand is-sid beneficjarju tad-9 t'Awissu 2013 immarkata bhala doc 8, Luis Quiel qal li dik hija certifikazzjoni valida, u tikkorrobora b'mod effettiv 1-inforrnazzjoni li kienet tinsab fl-arkivji tad-ditta Mossack Fonseca. Luis Quiel ikkonferrna li dik 1-informazzjoni ghandha tkun ukoll fil-files ta' Mossack Fonseca. Ghalkemp:i. id-doc 8 huwa biss kopja, Luis Quiel ikkonferma definittivarnent ( Ii 1-firma fuq dak id-dokument kienet tieghu. A.1.2.3.3. 11-fatt Ii Egrant Inc kienet giet stralcjata gie konfermat ukoll minn Yadinel Ortega, il-Kap tat-Taqsima tac-certifikazzjoni ta' persuni guridici tar-Registru Pubbliku tal-Panama. Din ikkonfermat d-dokument enumerat 4 mal-ittra rogatorja Republica de Panama-Registro Publico de Panama no. 374677 datat 7 t' Awissu 2013. (_j Gie gli.alhekk konfermat b'dokument ufficjali Ii Egrant Inc giet stralcjata bis-sahli.a t'att pubbliku numm 2377 tal-15 ta' Frar 2017 fl-atti tan-Nutar tat-Tminn Cirkwit talPanama u registrata nhar il-Hamis, 6 ta' April 2017. Fil-mument meta kienu gew pubblikati 1-artikoli minn Daphne Caruana Galizia Ii in segwitu tagli.hom saret il-kwerela Ii tat lok gli.al din 1-inkjesta, Egrant Inc kienet ilha registrata bli.ala Ii giet registrata bli.ala stralcjata erbatax il-jum. 1029 oo 1o~ o Egrant Inc ma kienetx imqeghda taht regim ta kustodja u ma kellha ebda entrata pendenti. A.1.3. L-abbonati originali - Subscribers - Suscriptor-t'Egrant Inc. ( A.1.3.1. Jaqueline Alexander xehdet darbtejn - 1-ewwel in ezekuzzjoni talittra rogatorja originali u mbaghad bhala x-xhud prinCipali fil-ittra rogatorja supplimentari. In ezekuzzjoni ghall-ittra rogatorja originali kienet xehdet fit28 t' Awissu 2017. Mistoqsija sabiex tixhed dwar it-twaqqif ta' Egrant Inc; dwar min kienu 1-partijiet involuti fiha, 1-UBO jew proprjetarji mid-data tat-twaqqif taghha fl-4 ta' Lulju 2013 sal-jum tal-istralc taghha fil-15 ta' Frar 2017; kif ukoll dwar 1-attivitajiet jew transazzjonijiet ta' Egrant Inc, inklu.Z trasferimenti maghmula jew ricevuti minn Egrant Inc, Jaqueline Alexander wiegbet Ii ma kienet tiftakar xejn Ii kellu x'j aqsam ma' Egrant Inc u 1-istruttura taghha. Murija d-dokument numru 1, cjoe t-traskrizzjoni pubblikata minn Daphne Caruana Galizia tat-test tad-declarations of trust pubblikat fil-21 t' April 2017 fl-20:02 Jaqueline Alexander tghid Ii hija ma kienetx taghraf 1030 001031 u tirrkonoxxi dak Ii jissemma f' dan id-dokument peress Ii ma kien hemm ebda kopja ta' declaration of trust Ii kienet iffirmata. Murija d-dokumenti kollha enumerati doc 4 sa doc 20 u mistoqsija jekk kienetx taghraf dawn id-dokumenti kif ukoll jekk kienetx involuta fihom o meno, Jaqueline Alexander wiegbet li :. ( ./ Doc 4 - (certifikat mir-Registru Pubbliku) hija gharfet li dan id-dokument kien kopja tac-certifikat mehud mir-Registru Pubbliku, :iZda ma kienetx taf jekk kienetx kopja fidila tal-original. Doc 5- (assignment of subscription of two shares in Egrant Inc) hija gharfet li dan kien id-dokument li bih gew trasferiti s-subscription shares (li kienu saru to (_) bearer u mahruga fis-6 ta' Lulju 2013) fl-Egrant Inc u li fuqhom kien hemm ilfirma taghha, kif ukoll kopja tal-istatut (artikoli tal-inkorporazzjoni) talkumpanija Egrant Inc. Doc 6 - (minuti tal-laqgha tal-bord tad-Diretturi t'Egrant Inc bi prokura favur Brian Tonna u Karl Cini mehmuza maghha) hija kkonfermat li din kienet kopja ta' prokura awtentikata quddiem nutar. 1031 001032 Doc 7 - (ittra t'indennizz minn Karl Cini lil MF Legal Services) hija gharfet li din hija kopja ta' ittra t'indennizz. Doc 8 - (ittra minn ATC Administrators Inc lil Brian Torma) hija gharfet li din kienet 1-ittra Ii fiha kien hemm imniZzel min, skontha, kien id-detentur reali ( _/ tal-ishma. Doc 9 (traduzzjoni tac-certificate of good standing tar-Registru Pubbliku talPanama) kienet taghraf li dan kien traduzzjoni tad-doc 4. Doc 10 (certificate of incumbency) hija tikkonferma Ii dan kien certificate of incumbency. Doc 11 (ittra minghand Egrant Inc lil BTI Management Limited tad-19/07/2013) tikkonferma li din kienet ittra li permezz taghha huwa konfermat li sa dik iddata Egrant Inc ma kien ghad kellha ebda attivita'. Doc 12 (share certificate ta' Egrant Inc.) ikkonfermat li dan kien certifikat talishma f'Egrant Inc. 1032 (' T Doc 13 (share register t' Egrant Inc.) dan id-dokument kien kopja tar-registru tal-ishma ta' Egrant Inc. Doc 14 (minuti tal-Bord tad-Diretturi t' Egrant Inc. tad-09/07 /2013) dan huwa d-dokument Ii fih hemm registrat fejn kienu inhargu 1-ishma. ( Doc 15 (artikoli t'inkorporazzjoni ta' Egrant Inc.) gharfet il-firma taghha fuq dan id-dokument Ii huwa 1-artikoli t'inkorporazzjoni ta' Egrant Inc. Doc 16 (1-ittra ta' Ricardo Samaniego tas-16/02/2017) milli setghet taqra dan kien dokument Ii jindika min kien 1-azzjonista u s-setghat li kienu gew moghtija. Doc 17 (1-ittra ta' Brian Tanna tad-19/01/2017 li biha li tigi straltjata I-Egrant Inc.) din hija kopja ta' dokument fejn id-diretturi kienu gew mitluba biex Egrant Inc tigi stralCja ta. Doc 18 (prokura minn Brian Tonna lil Mossack Fonseca tad-19/01/2017) din kienet rapprezentazzjoni biex tigi stralCjata l-Egrant Inc. 1033 00103~ Doc 19 (I-ewweI ittra ta' Brian Torma taI-15/03/2016 b'taiba biex tigi strakjata I-Egrant Inc.) din hija kopja ta' dokurnent Ii kien juri fih taiba biex id-diretturi jghaddu ghall-istrak ta' Egrant Inc. Doc 20 (I-att notarili Ii bih giet registrata r-riZoiuzzjoni taI-istraic taI-Egrant Inc.) din hija kopja ta' skrittura Ii biha giet strakjata 1-Egrant Inc lierna ( _,, skrittura giet iskritta fir-Registru Pubbliku taI-Panarna. Mix-xiehda ta' Jaqueline Alexander ghalhekk ma giex pruvat li hija kienet taf min kien 1-UBO ta' Egrant Inc jew Ii hi kienet taf Ii 1-UBO t'Egrant Inc kienet Michelle Muscat. A.1.3.2. Verna de Nelson xehdet fis-16 t' Ottubru 2017 (illurn Verna Elizabeth Lee Carter) Ii qalet li ma kellha ebda informazzjoni fir-rigward taI-kumpanija Egrant Inc. u dan peress li I-file reiattiv ghaI din il-kumpanija jkun merfuh £1uffigu u hi ma kellhiex kopja tieghu. Peress Ii 1-affarijiet ta' Egrant Inc kienu jirreferu ghal diversi snin qabeI hi ma kienetx tiftakar dwarhom. 1034 ( Murija d-dokument tal-assignment of subscription of shares tas-6 ta' Lulju 2013 Verna de Nelson tghld li fih kien hemm firma bhal firma taghha u li dan iddokument kien it-trasferiment ta' sottoskrizzjoni ta' ishma. Tghld li dan jista' jkun li meta klijentjitlob il-ftuh ta' kumpanija huwa jkun ipprovdut b'pakkett ta' dokumenti korporattivi u li fosthom ikun hemm dan id-dokument ta' sottoskrizzjoni t' ishma. Hi kienet imqabda sabiex toffri servizzi ta' segretarju nominali u b'hekk tiffirma f'isem kumpaniji nominali. ( ·' Verna de Nelson giet mistoqsija jekk kienetx taghraf id-dokumenti markati doc 4 sa 20. Dix-xhud tghid li dawn id-dokumenti kienu jidhru qishom kopji tad-dokumenti korporativi. Doc 4 kien certifikat mir-Registru Pubbliku filwaqt li doc 5 kien id-dokument tat-trasferiment tas-subscription of shares. Id-doc 6 huwa d-dokument tal-Bord tad-Diretturi ta' Egrant Inc. Id-doc 7 huwa dokument t'indennizz. Id-doc 8 huwa dokument li kien jidher iffirmat (.) mid-diretturi. Id-doc 9 huwa traduzzjoni tac-certifikat mir-Registru Pubbliku. Id-doc 10 huwa kopja tac-certificate of incwnbency li kien mahrug mill-agent registrat. Id-doc 11 huwa dokument li juri 1-attivitajiet tal- kumpanija mid-direttur tal-kumpanija. Doc 12 huwa c-certifikat tal-ishma. Doc 13 huwa r-registru tal-azzjonijiet. Doc 14 huwa d-dokument taddiretturi li juri li kien mahrug sehem wiehed. Doc 15 huwa 1-istatut talkumpanija tradott ghall-lingwa ingliZa. Doc 16 kien kpoja ta' dokument iffirmat mid-direttur u Chairman tal-kumpanija. Doc 17 fehmet li kien xi 1035 -f 001036 dokument b'talba ghall-istrak tal-kumpanija Egrant Inc. Doc 18 kien jidher li huwa kopja ta' prokura sabiex isir 1-istralc tal-kumpanija Egrant Inc. Doc 19 hija ittra fejn jintalab 1-istrak tal-kumpanija. Doc 20 huwa att pubbliku li bih sar 1-istrak. De Nelson ikkonkludiet li hi kienet tirCievi struzzjonijiet minghand il-klijenti, izda f' dan il-kaz ma kienetx taf min kien il-klijent. { \__/ Mix-xiehda ta' Verna de Nels on ma giex pruvat li hij a kienet taf min kien il-UBO ta' Egrant Inc jew li hi kienet taf li 1-UBO t'Egrant Inc kienet Michelle Muscat. A.1.4. Egrant Inc imwaqf a bhala kumpanij a bi procedura standard adoperata minn Mossack Fonseca - dokumenti fil-pussess tad-ditta Mossack Fonseca li gew mghoddija Iii din 1-Inkjesta minn Jurgen Mossack Bhala parti mill-iskop tal-inkjesta, id-ditta tal-Avukati Mossack Fonseca giet ukoll mitluba sabiex taghti informazzjoni li kellha dwar il-kumpanija Egrant 1036 Inc. Ghal dan il-ghan, Jurgen Mossack ta' prokura lil irnpjegata Hilda Joanna Soto sabiex tidher f'isem is-sotjeta Mossack Fonseca u tezebixxi dokumenti relattivi ghal Egrant Inc. Soto fil-fatt xehdet nhar il-15 ta' Settembru 2017 fejn ezebiet faxxiklu b'xi dokumenti Ii kienu jirrelataw ghal Egrant Inc fil-pussess ta' Mossack Fonseca. ( Id-dokurnenti ezebiti kienu jinkludu: ./ A.1.4.1. L-order fonn Ii kienet iffirmata mmn Brian Tonna nhar 1-4 t' Awissu 2013. Kopja taghha din kienet ukoll instabet fil-faxxiklu prelevat mill-Ufficju ta' Nexia BT f'Malta. Minn din I-order form jirri.Zulta Ii Brian Torma kien gha±el Ii jordna 1-kumpanija Egrant Inc. mill-istock ta' kumpaniji shelf Ii Mossack Fonseca kienu jwaqfu ghal klijentela taghhom. Minn din larder form jirri.Zulta Ii Torma ordna din il-kumpanija bhala kumpanija ( ) mwaqfa fil-Panama. L-objects ta' din il-kumpanija riedhom Ii jkunu standard u b'hekk ma riedx Ii tkun tirrifletti xi preferenzi jew struzzjonijiet jew attivitajiet partikolari. Il-kapital awtorizzat ta' din il-kumpanija ghazilhom bhala dawk applikabbli ghal kumpaniji standard imwaqfa fil-Panama. Oltre minn hekk ried Ii 1-kumpanija tkun servuta minn diretturi Ii kellhom ikunu magli.Zula minn Mossack Fonseca stess, skont il-ligi in meritu applikabbli filPanama. 1037 001038 FI-order form tal-kumpanija jirri.Zulta Ii fit-Taqsima V. Share certificates kien hemm ghazla tat-tip ta' ishma Ii kellhom jigu mahruga u inghata 1possibilita' Ii jimla' x'kategorija ta' ishma ried Ii din il-kumpanija jkollha - u cjoe jekk hux bearer shares jew ishma Ii jkunu registered shares. Brian Torma ghazel Ii 1-ishma jkunu registered shares, filwaqt Ii halla 1-kaxxa tal-bearer shares mhux ittikjata. Biss huwa ta struzzjonijiet lil Mossack Fonseca sabiex 1-isem tal-azzjonista/membru jkun registrat hu personali bhala Brian Torma i.Zda under nominee provided by Mossack Fonseca. Torma ordna Ii jinhareg sehem wiehed b'valur ta' sehem wiehed u Ii kellu jinhareg certifikat wiehed ghal dan is-sehem. Huwa ma riedx Ii jinghata blank share certificates apparti minn dawk 1-erba' Ii jinghataw lilu bhala parti mill-pakkett shih tal' inkorporazzjonri. tal-kumpanija. L-anqas ma ried Ii jinhariglu corporate seal ghal din il-kumpanija. Biss ried Ii jkollu f'idu certificate of good standing kif ukoll certificate of incumbency ghal Egrant Inc. Ma ghazilx ukoll Ii d- dokumenti tal-kumpanija jigu wkoll notarizzati. L-istruzzjonijiet ghall-fini ta' fejn kellhom jintbaghtu 1-kontijiet ghas-servizzi rezi mirm Mossack Fonseca fir-rigward ta' dak ordnat mirm Brian Torma inghata bhala BTI Management Limited, Suite 2, The Penthouse, Capital Business Centre, Entrance C, Triq Taz-Zwejt, San Gwarm SGN3000, Malta bil-VAT number MT20676720. Il-korrispondenza ghazel Ii tintbaghatlu bil-courier. 1038 _/ 001039 A.1.4.2. Flimkien ma din I-order fornt, gie mehmu.Z ukoll kopja tal-ittra iffirmata minn Karl Cini (ekwivalenti ghal doc 7 mehmu.Z mal-ittra rogatorja) kif ukoll kopja tal-passaport ta' Brian Tonna. A.1.4.3. Gie mehmu.Z ukoll kopj a ta' ftehim milhuq bejn BTI Management Limited (BTl) u Mossack Fonseca & Co (BVI) Limited (Moss/on BVI) datat 28 t' April 2015 fejn BTI ftehmu Ii ju.Zaw is-servizzi ta' Mossfon BVI b'mod generali. A.1.4.4. Gie wkoll mehmu.Z kopja ta' kuntratt intestat Service Provision Agreement datat 16 t' April 2013 bejn BTI Management Limited (BTI) u MF Legal Services (Moss/on) fejn ghal darb' ohra jirrizulta Ii BTI qablu Ii j11Zaw is-servizzi ta' Mossfon b'mod generali, mhux biss fil-Panama izda kull fejn Moss/on kellhom prezenza, u dan skont il-protokolli u.Zati minn (. Moss/on £1-ezercizzju tal-professjoni/negozju taghhom. Ma dan id- dokument gew ukoll mehmuia diversi dokumenti oltra li juru forma ta' ezerdzzju ta' due diligence maghmul minn Mossfon fuq BTibhal certifikat fuq BTI Management Limited mahrug mill-MFSA fejn juri dettalji baziCi dwar ittwaqqif u 1-operat ta' BTI u jekk kienetx soggetta ghal sanzjonijiet jew penalitajiet. Sar ukoll tiftix fuq World Check, WorldCompliance, Google Search fuq Nexia BT datat 13 ta' Frar 2015. AnaliZi simili jidher li saret ukoll filkonfront ta' Karl Cini li jidher li ismu kien soggett ghal analizi minn fuq siti 1039 001040 bhal World Check, WorldCompliance, Google Search, FBI portal search, Interpol search, inkluz United States Secret Service Search dwaru. L-istess ezerCizzju jidher Ii sar dwar Brian Torma u Manuel Castagna in kwantu hemm ukoll diversi dokumenti Ii juru due diligence exercise dwaru Ii sar fis-27 ta' Frar 2015. Ghal dawn it-tlieta hemm ukoll ittra ta' rakkomandazzjoni mibghuta mirm Steven Galea, Certified Public Accountant, datata 28 ta' Marzu 2013. Galea ghamel ukoll ittra ta' rakkomandazzjoni ghal BTI Management Limited. Bhala -'\ hemm ukoll rakkomandazzjoni ohra mahruga mill-Bank of Valletta datata 8 ( t' April 2013, taht il-firma ta' Christine Saliba, manager tal-Marsascala Branch tal-istess Bank fejn irrikmandat Ii BTI Management Limited, Torma, Cini u Castagna kienu bona fide persons and capable and trustworthy of establishing a business relationship. Gie wkoll ~ehmuz kopja tal-istatut ta' BTI Management Limited kif ukoll kopja tas-CV ta' Karl Cini u ta' Brian Tanna. A.1.4.5. Giet ukoll ezebita kopja ta' dikjarazzjoni datata 23 t' April 2013 minn BTI Managmenent Limited taht il-firma ta' Karl Cini fejn hemm imsemmija 1-obbligi assunti minn BTI Management Limited fir-rigward ta' due diligence u know your client requirements fir-rigward ta' kull kumpanija imwaqfa jew Ii ser tigi mwaqfa jew mibjugha jew Ii ser tigi mibjugha jew mizmuma taht 1-amministrazzjoni ta' Moss/on. Ma din iddikjarazzjoni gew mehmuza wkoll kopji tal-passaporti ta' Brian Torma, Karl Cini u Manuel Castagna. 1040 <' 001041 A.1.4.6. Minbarra d-dokumenti prezentati minn Jeurgen Mossack, anke 1Avukat Jessika Chiu, Ii kienet tandem mad-ditta Mossack Fonseca xehdet nhar it-28 t' Awissu 2017 fejn, b'riferenza ghall-artikoli t'inkorporazzjoni ta' Egrant Inc, qalet Ii hija kienet taghraf dan id-dokument, Ii kien jikkostitwixxi mudell standard Ii huwa 1-mudell U.Zat £id-Ditta fejn tandem, Mossack Fonseca. B'mudell standard riedet tifhem li huwa dik iddokumentazzjoni Ii hija 1-kitba mudell Ii tintuza biex tinkorpora atti ta' sogetajiet anonimi. Ix-xhud ikkonfermat li f'dak 1-att pubbliku, iffirmat bhala xhud Ii dawn is-sogetajiet kien jsiru fid-ditta fejn kienet tahdem. FlUffigu ta' Mossack Fonseca ghandhom procedura Ii permezz taghha meta jsir att pubbliku ta' kumpanija jrid ikun hemm ufficjal Ii jiffirma bhala xhud ghall-holqien ta dik is-sogeta. Ghal din ir-raguni ix-xhud kienet tiffirma bhala xhud u dik hija r-raguni ghaliex isimha jidher fuq 1-att pubbliku ta' Egrant Inc. Chiu ma kienetx tiftakar Iii Egrant Inc b'mod specifiku, ghax ( ghal dak iz-zmien kienu ghamlu hafna xoghol ta' twaqqif ta' kumpaniji b'hafna firem fuq 1-atti relattivi.148 Chiu tispjega 1-procedura Ii kienet tkun segwita minn Mossack Fonseca filprocess ta' twaqqif ta' kumpanija, b'mod Ii 1-abbozzar tal-istatut kien isir Mlnbarra Jessika Chiu xehdet ukoll Eruna Rosa Rojas Caceres li wkoll kienet xhud fuq 1-att talinkorporazzjoni t'Egrant Inc. Hi qalet li kienet taglimel dan fl-uffigu ta' Mossack Fonseca. 148 1041 001042 mid-Dipartiment tal-Abuzzar ta' Kuntratti. Wara li jigi abozzat id- dokumenti, dan imbaghad jghaddi ghad-Dipartiment fejn kienet tandem din ix-xhud, cjoe d-Dipartiment tal-Produzzjoni fejn kien jigi ffirmat iddokument. Wara li jkun gie ffirmat, id-dokument kien jigi ritornat lura lejn id-Dipartiment tal-Abuzzar tal-Kuntratti fejn il-kuntratt kien jitressaq quddiem Nutar biex jigi insinwat. 11-funzjoni ta' din ix-xhud bhala xhud fuq 1-istatut ta' twaqqif ta' kumpanija kien ghalhekk parti minn xogholha. II-Kap taghha fid-Diparti.ment tal-Produzzjoni kienet 1-avukat Josette Roquebert. A.1.4.7. L-Avukat Josette Roquebert li xehdet nhar is-26 ta' Settembru 2017, mitluba tixhed dwar is-certificate of incumbency tal-kumpanija Egrant Inc mnejn kien jidher isimha (doc 10) tghid li 1-gran parti tas-certificates of incumbency li kienu jkunu mahruga minn MF Legal Services kienet tiffumahom hi stess bhala parti minn xoghol ta' rutina u mir- responsabbiltajiet taghha. Id-doc 10 kien ghalhekk jidher li huwa wiehed minn dawn id-dokumenti. Anke 1-fatt li inhareg is-certificate of incumbency kien parti mill-procedura standardizzata u li 1-kljent setgha jordna lil Mossack Fonseca biex jigi provdut dan ic-certifikat bhala parti mill-pakkett ta' dokumenti li jigi mibghut lill-klijent akkwirenti ta' kumpanija tramite din id-ditta legali. A.1.4.8. Konkluzjonijiet: 1042 ( 11-fatt li Egrant Inc kienet registrata bhala shelf company b'format standardizzat tidher Ii tohrog mill-mod ta' kif din il-kumpanija giet imwaqfa kif ukoll minn dak Ii xehdu impjegati tad-ditta Mossack Fonseca u d-dokumenti ezibiti minn Juergen Mossack. Biss jirrizulta Ii kienu saru diversi ftehim bejn Mossack Fonseca u BTI Management Limited ghal koperazzjoni bejn dawn iZ-zewgt ditti biex ikun hemm operazzjonijiet kummercjali inklui: il-ftugh ta' kumpaniji minn Mossack Fonseca fuq talba ta' BTI Management Limited sa mis-16 t' April 2013 u dan mhux biss fil-Panama izda kull fejn Mossfon kellhom prezenza. Dan il-ftehim ghalhekk jirriZulta Ii gie milhuq qabel ma giet kostitwita 1-kumpanija Egrant Inc. Dan il-ftehim jipprova wkoll parti mill-modus operandi tad-ditta Mossack ( Fonseca fir-rigward ta' kif twaqqaf kumpaniji f'gurisdizzjonijiet diversi fosthom fil-Panama u fil-British Virgin Islands. Jirrizulta wkoll li din idditta kienet taghmel dan bhala parti mis-servizzi professjonali Ii kienet toffri Iii ditti professjonali ohra madwar id-dinja Ii kienu interessati fit-tip ta' servizzi taghha, bhal BTI Management Limited. Dan hareg ukoll mixxiehda ta' Karl Cini. 1043 t 001044 Jirrizulta konfermat ukoll Ii Mossack Fonseca kienet tagli.mel dan innegozju billi twaqqaf diversi kumpaniji b'oggettivi standard ghal dawn il-klijenti tagli.ha Ii jixtru mingli.andha 1-kumpaniji u servizzi ancillari Ii hija kienet tipprovdi, fosthom servizzi ta' nominee shareholding bil-mezz ta' kumpaniji kontrollati minn nies Ii kienu jahdmu jew jircrevu struzzjonijiet mingli.and Avukati ta' Mossack Fonseca stess. Kemm minn qari tal-Order fonn Ii kienet iffirmata minn Brian Tonna fit-8 t' Awissu 2013 kif ukoll mill-verzjoni ta' de Nelson, nonche 1-Avukati Chiu jew Roquebert jirrizulta Ii meta d-ditta Mossack Fonseca kienet tbiegli. kumpaniji bhala shelf companies kienet tbiegh pakkett shin imfassal xkont ix-xewqa tal-klijent u Ii kienu jagli.mlu dawn 1-attivitajiet bhala parti mir-rutina tas-servizzi Ii kienu joffru. A.1.5. Id-Diretturi t'Egrant Inc. Id-Diretturi ta' Egrant Inc kienu: 1. Ricardo Samaniego, President; 2. Yadira de Boutaud, Segretarju; 3. Yakeline Perez, ViCi President u Tezorier; 4. Yenny Martinez, Sotto-segretarju; 1044 ( :--._ 5. Hercibielle Gonzales, Sotto-segretarju; Mix-xiehda tar-Registru Pubbliku tal-Panama jirrizulta Ii mid-data tarregistrazzjoni t'Egrant Inc 1-quddiem, ma kien hemm ebda bdil fil-Bord tad-Diretturi taghha. ( A.1.5.1. Ricardo Samaniego gie mistoqsi dwar it-twaqqif ta' Egrant Inc nonche min kien 1-partijiet involuti fiha, 1-UBO jew proprjetarji mid-data tattwaqqif taghha fl-4 ta' Lulju 2013 sal-jum tal-istralc taghha fil-15 ta' Frar 2017, kif ukoll dwar 1-attivitajiet jew transazzjonijiet ta' din il-kumpanija, inklu.Z trasferiment maghmula jew riCevuti minn din il-kumpanija u wiegeb li ghalkemm verament kien direttur ta' Egrant Inc, huwa ma kellux idea dwar min kienu s-sidien ta' din il-kumpanija u wisq anqas kien jaf dwar transazzjonijiet Ii setghet ghamlet din il-kumpanija. Ricardo Samaniego ( ghalhekk ma kkonfermax dak li kien jidher mid-dokumenti tal-Egrant Inc li skonthom is-sid kien kien Brian Torma. Mistoqsi dwar jekk kienx jaf xi transazzjonijiet finanzjarji Egrant Inc setghet kienet involuta fihom ma istituzzjonijiet ta' kreditu fil-Panama jew madwar id-Dinja u f'kai affermattiv x'informazzjoni setgha jaghti dwar dan, inkluz permezz ta' dokumentazzjoni li setgha kellu, u maghdud ukoll kull 1045 t informazzjoni dwar kontijiet bankarji li Egrant Inc setgha kellha fil-prezent jew fil-passat u dwar transazzjonijiet finanzjarji li setghet kienet involuta fihom, u f'kaz pozittiv ma min, ix-xhud wiegeb li huwa jghid li ma kien jaf xejn dwar dan. Mistoqsi minghand min kien jirCievi struzzjonijiet fir-rigward ta' Egrant Inc, Samaniego qal li huwa kien jirdevi struzzjonijiet minghand 1-Avukati fissens li d-dokumenti Ii kien jiffirma kienu riveduti minn avukati esperti filqasam u huma kienu jispjegawlhom is-suggett jtuhom il-parir jiffirmawx iddokumenti. Mistoqsi jaghti informazzjoni dwar kwalunkwe gharfien li setgha kellu fuq ATC Administrators Inc u jekk din il-kumpanija kellhiex ishma jew partedpazzjoni f'Egrant Inc, ix-xhud wiegeb li huwa ma kienx jaf dil- ('· kumpanija! Mistoqsi jekk kienx jaghraf id-dokumenti ezibiti doc 4 sa doc 20, ix-xhud qal li huwa kien jiftakarhom minhabba li kien iffirma bhala direttur ta' Egrant Inc. 1046 A.1.5.2. Yadira de Boutaud tghid Ii hija kienet tiffirma fiI-kapaCita taghha ta' direttriCi t'Egrant Inc, iZda ma keilhiex informazzjoni dwar din iI-kumpanija, inkiuz min kienu s-sidien taghha jew dwar xi transazzjonijiet finanzjarji Ii fihom setghet kienet invoiuta Egrant Inc. L-anqas kienet taf jekk Egrant Inc setghetx kienet invoiuta, jew keilhiex xi reiazzjoni ma istituzzjonijiet ta' kreditu fil-Panama jew madwar id-Dinja jew informazzjoni dwar kontijiet bankarji Ii Egrant Inc setgha kellha fil-prezent jew fil-passat jew dwar ( transazzjonijiet finanzjarji Ii setghet kienet invoiuta fihom, u f'kaz pozittiv ma min. Fir-rigward taI-mistoqsija minghand min kienet tirCievi struzzjonijiet dwar Egrant Inc, de Boutaud tghid Ii hija kienet tagixxi bhaia direttur ta' Egrant Inc u f' din il-kapaCita, hija kienet tiffirma dawk id-dokumenti Ii I-messaggier kien jehdilha fuq id-desk taghha. Huma kienu jgibulha d-dokumenti biss biex tiffirmahom. ( Mistoqsija taghti informazzjoni dwar kwaiunkwe gharfien Ii setgha keilha fuq ATC Administrators Inc u jekk din il-kumpanija keilhiex ishma jew parteCipazzjoni f'Egrant Inc, ix-xhud wiegbet Ii hija ma kienet taf xejn dwar dan. 1047 001048 Mistoqsija jekk kienetx taghraf id-dokumenti ezibiti doc 4 sa doc 20, ix-xhud qalet li ma kienetx tiftakarhom u ma kienetx taghraf xejn fihom ghalkemm kienet tissoponi li jekk kien hemm il-firma taghha setghat kienet irceviet dawn id-dokumenti biex tiffirmahom kif kienet taghrnel regolarment kull meta kienu jibghatulha d-dokumenti biex tiffirmahom. Ma kellha ebda informazzjoni ohra dwar dan. De Boutaud iZzid li hija ma kienetx tkun taf informazzjoni minhabba li kienet biss tiffirrna bhala direttur u hi ma kienetx tirCievi aktar informazzjoni. A.1.5.3. Hercibelle Gonzales tghid Ii ma setghetx tirrispondi minhabba li ma kienet taf xejn dwar Egrant Inc, inkluz min kienu s-sidien taghha jew dwar xi transazzjonijiet finanzjarji li fihom setghet kienet involuta Egrant Inc. L-anqas kienet taf jekk Egrant Inc setghetx kienet involuta, jew kellhiex xi relazzjoni ma istituzzjonijiet ta' kreditu fil-Panama jew madwar id-Dinja jew informazzjoni dwar kontijiet bankatji Ii Egrant Inc setgha kellha fil-prezent jew fil-passat jew dwar transazzjonijiet finanzjarji li setghet kienet involuta fihom, u f'kaz pozittiv ma min. Mistoqsija dwar rninghand min kienet iggib struzzjonijiet dwar Egrant Inc, ix-xhud tghid li hija ma kienetx taf. 1048 c' 001@41 Mistoqsija taghti informazzjoni dwar kwalunkwe gharfien li setgha kellha fuq ATC Administrators Inc u jekk din il-kumpanija kellhiex ishma jew parteCipazzjoni f'Egrant Inc, ix-xhud wiegbet li hija ma kienet taf xejn dwar dan, Gonzales tghld li hija ma kienetx taf ghax ma kellhiex informazzjoni dwar dan peress li kienet biss involuta bhala komunikatur intern fiddipartiment tar-relazzjonijiet umani. Mistoqsija jekk kienetx taghraf id-dokumenti ezibiti doc 4 sa doc 20, ix-xhud qalet li :- Doc 4 - (certifikat mir-Registru Pubbliku) hija gharfet li dan id-dokument kien kopja tac-certifikat mehud mir-Registru Pubbliku, iZda ma kienetx tirrikonoxxih in kwantu huma bhala diretturi nominati dawn id-dokumenti ma kienux jghaddi taht idejhom. ( Doc 5 - (assignment of subscription of two shares in Egrant Inc) hija gharfet li dan kien dokument li bhalu kien jinhargu hafna £1-uffiqu fejn kienet tandem, izda ma kienetx £' qaghda tikkonferma jekk dan id-dokument ghaddhiex minn taht idejha peress li ma kienx igib il-firma taghha, qalet li ma kienetx taf. 1049 t 001Q50 Doc 6 dan id-dokument kien igib il-firma taghha, iZda peress li kien dokument tal-2013 ma kienetx tiftakarx ezattament meta setghet iffirmatu. Ma kienetx taghraf id-dokumenti minn doc 7 sa doc 11. Kwan tu ghal doc 12 tghid li huwa certifikat tal-ishma, ghalkemm ma kkonfermatx ic-certifikat innifsu. Ma kienetx taghraf id-doc 13 sa doc 19. Kwantu ghal doc 20 tghid li dan kien att pubbliku, iZda xorta ma kienetx taf bih. (' A.1.5.4. Yenny Martinez twiegeb il-mistoqsijiet li sarulha b'mod simili ghal dawk precedenti ta' Hercibelle Gonzales, meta tghid li ma setghetx tirrispondi minhabba li ma kienet taf xejn dwar Egrant Inc, inklu.Z min kienu s-sidien taghha jew dwar xi transazzjonijiet finanzjarji li fihom setghet kienet involuta Egrant Inc. L-anqas kienet taf jekk Egrant Inc setghetx kienet involuta, jew kellhiex xi relazzjoni ma istituzzjonijiet ta' kreditu fil-Panama jew mad war id-Dinja jew informazzjoni dwar kontijiet bankarji li Egrant Inc setgha kellha fil-prezent jew fil-passat jew dwar transazzjonijiet finanzjarji li setghet kienet involuta fihom, u f'kaz pozittiv ma min. Dwar min ghand min kienet tiehu struzzjonijiet relattivament ghal Egrant Inc, ix-xhud qalet li fl-ufficju fejn kienet tahdem kien hemm procedura stabbilita fejn dejjem kien ikun hemm avukat li kien jivverifika id-dokumenti 1050 (· 001051 irnbaghad kienu jghaddu dawn id-dokumenti ghall-firem taghha skont innatura tas-servizz li hi kienet toffri - jew bhala direttur nominali jew bhala segretarju. Mistoqsija taghti informazzjoni dwar kwalunkwe gharfien li setgha kellha fuq ATC Administrators Inc u jekk din il-kumpanija kellhiex ishma jew ( parteCipazzjoni f'Egrant Inc, ix-xhud wiegbet li hija ma kienet taf xejn dwar dan. Mistoqsija jekk kienetx taghraf id-dokumenti ezibiti doc 4 sa doc 20, ix-xhud qalet li ma kienetx tiftakarhom ezattament u dan ghaliex hija kienet tagixxi bhala direttur nominali u wkoll ma kienx possibbli ghaliha li tiftakar iddokumenti kollha li kienet iffirmat peress li hija kienet involuta f'hafna kumpaniji. Biss kienet taghraf il-firma taghha fuq id-dokument numru 6 li ( huwa minuti tal-laqgha tal-bord tad-diretturi t'Egrant Inc. A.1.5.5. Yakeline Perez tixhed li ma kellhiex informazzjoni disponibbli ghaliha dwar din il-kumpanija Egrant Inc, inkluz min kienu s-sidien taghha. u ghalhekk ma kienetx f' qaghda li tikkonferma informazzjoni. Kwan tu ghal xi taghrif dwar transazzjonijiet finanzjarji li fihom setghet kienet involuta Egrant Inc. u li kienet setghet taf bihom ix-xhud, din tghid li £'termini ta' 1051 } 001052 tramazzjonijiet, kien 1-istess klijent Ii kien jittrattahom u jaghmilhom, u peress Ii ma kellhiex ii-file in kwistjoni, ma setghax tirrispondi ghallmistoqsija. L-anqas kienet taf jekk Egrant Inc setghetx kienet involuta, jew kellhiex xi relazzjoni ma istituzzjonijiet ta' kreditu £ii-Panama jew mad war id-Dinja jew informazzjoni dwar kontijiet bankarji Ii Egrant Inc setgha kellha fil-prezent (' jew fil-passat jew dwar transazzjonijiet finanzjarji Ii setghet kienet involuta fihom, u f'kaz pozittiv ma min. Fuq il-mistoqsija dwar minghand mm kienet iggib 1-istruzzjonijiet firrigward tal-kumpanija Egrant Inc, ix-xhud wiegbet Ii hija setghet taghti informazzjoni b'mod generali. L-informazzjoni dwar it-twaqqif ta' kumpanija kienu jircevuha minghand il-klijent innifsu. 11-procedura taghhom kienet Ii 1-klijent jew 1-amministratur tieghu kien jaghti Iistruzzjonijiet fuq il-kumpanija. Biss fir-rigward ta' Egrant Inc ma setghetx taghti aktar informazzjoni ghax ma kellhiex ii-file relattiv u 1-anqas kellha access ghas-sistemi tal-uffigu. Mistoqsija taghti informazzjoni dwar kwalunkwe gharfien Ii setgha kellha fuq ATC Administrators Inc u jekk din il-kumpanija kellhiex ishma jew 1052 ( partecipazzjoni f'Egrant Inc, ix-xhud wiegbet li hija ma kellhiex informazzjoni dwarha, ghalkemm kien jidhirlha li ATC Administrators Inc kienet sogeta taghhom, ghal uzu intern. Biss ma setghetx tistabbilixxi relazzjoni bejn ATC Administrators Inc u Egrant Inc. Mistoqsija jekk kienetx taghraf id-dokumenti ezibiti doc 4 sa doc 20, ix-xhud ( qalet li kwantu ghal dak li jirrigwarda d-doc 4, hija kienet taghraf li hija kienet parti mill-Bord tad-Diretturi t'Egrant Inc u dan kien jidher kemm millartikoli tal-inkorporazzjoni ta' Egrant Inc kif ukoll mic-certifikat tar-Registru Pubbliku. Gharfet ukoll doc 5 li kien id-dokumenti li bih gew trasferiti s-subscription shares ta' Egrant Inc u dan kien jifforma parti mill-pakkett li 1-klijent kien ordna. ( Kwantu ghad-doc 6, dan kien jikkostitwixxi kopja ta' prokura li fuqha kien jidher isimha u gharfet ukoll il-firma taghha u fuq dan id-dokument kienu qeghdin jinghataw poteri lil persuni li hi ma kienetx taf min huma. Izda bazata fuq dak li rat fid-dokument, peress li hi kienet parti mill-Bord u ddiretturi huma dawk moghtija s-setgha li jaghtu 1-poter, dawn ghandhom jitqieghdu fil-fajl korrispondenti jew 1-istruzzjonijiet tal-klijent ghal dan. 1053 f Oil1054 Gharfet ukoll id-doc 7 bhala dak id-dokument li bis-sahha tieghu il-klijent jindennizzahom ghas-servizzi li jkunu qeghdin jipprestaw bhala segretarji jew bhala diretturi. Ghalkemm fehmet x'inhu d-doc 8, u qoe dikjarazzjoni minghand ATC Administrators Inc, hija ma gharfitx dan id-dokument. (' Id-doc 9 kien traduzzjoni ghall-inglli tac-certifikat mahrug mir-Registru Pubbliku li kien jikkorrispondi ghad-doc 4. Doc 10 kien certifikat tal-agent registrat. Id-doc 11 sa 15 kienu dokurnenti korporativi li kienu jigu bhala parti rnill-pakkett ta' dokurnenti fil-rnument meta jkun sar it-trasferiment talkumpanija; u f' dan il-ka.Z kien jirreferi ghal Egrant Inc. (~ Kwantu ghal doc 17, ix-xhud tghid li grazzi ghal ftit ingli.Z li kienet taf, dan kien dokurnent li fih is-sid ahhari kien qieghed jikkomunika ma Mossack Fonseca fuq il-kwalita tieghu ta' sid ahhari; u 1-istess setgha jinghad ghad doc 18 u 19. Id-doc 20 kien jikkostitwixxi 1-iskrittura tal-istralC taI-Egrant Inc li kienet giet registrata rnar-Registru Pubbliku. 1054 A.1.5.6. Konkluzjonijiet mix-xiehda tad-Diretturi t'Egrant Inc Mix-xiehda tad-Diretturi t'Egrant Inc jirrizulta li hadd minnhom ma kien jaf ezattament min kien 1-UBO ta' din il-kumpanija u min kien dak inkarigat Ii jaghti struzzjonijiet ghal din il-kumpanija. Mix-xiehda taghhom johrog Ii dawn kienu jkunu involuti biss biex jiffirmaw dokumenti varji Ii kienu jigu mghoddija lilhom mid-Dipartimenti varji tad-ditta Mossack Fonseca u Ii ma kienx ikollhom involviment dirett veru fit-tmexxija tal-kumpaniji Ii ghalihom kienu jiffirmaw id-dokumenti. Hadd minnhom ma kien jaf iwiegeb gli.al mistoqsijiet bai:ici, ghalkemm importanti, dwar 1-amministrazzjoni ta' din il-kumpanija u dwar aspetti ta' transazzjonijiet finanzjarji - Ii normalment ikunu meritu ta' responsabbilta tad-Diretturi ta' kumpanija jew almenu jkun mistenni minnhom Ii jkollhom gli.arfien dwarhom. Dawn jidhru Ii kienu persuni Ii c kienu joqoghdu bli.ala Diretturi jew Uffitjali ta' kumpaniji biss gli.an-nom u ma kienux ikunu direttament involuti fl-operat u tmexxija ta' dawn ilkumpaniji. Hadd ma kien jaf jghld sewwasew minghand min kienu jiehdu 1-ordnijiet biex jiffirmaw dokumenti jew jagixxu fil-kapacitajiet rispettivi taghhom. A.1.6. Ir-rwol ta' ATC Administrators Inc bhala azzjonisti ta' one issued share minn Egrant Inc 1055 001056 Minn naha 1-ohra sar ukoll tentattiv biex jigu interrogati Leticia Montoya u Yvette Rogers bhala rapprezentanti ta' ATC Administrators Inc. A.1.6.1. Leticia Montoya giet mistoqsija dwar jekk kienetx taf bl-ittra ta' Brian Torma datata 19 ta' Jannar 2017 (doc 18) u jekk kienetx deheret personalment fuq 1-att pubbliku relattiv ghall-istralC ta' Egrant Inc u f'kaz li (' hija ma deheritx personalment min deher £' isimha, u wiegbet li minn naha taghha ma kienetx ratu jew gie f'idejha izda dan kien magli.mul mill-persuna li hadmet fuq 1-iskrittura tal-istralC ta' din il-kumpanija. Din hija s-setgha li persuna inghatat sabiex tiffirma 1-minuti £1-assenza tal-azzjonisti; xi haga ta' rutina. Hi ma kienetx prezenti u ma tafx min kien prezenti. 149 Mistoqsija dwar jekk kellhiex informazzjoni dwar Egrant Inc, inkluz min (~ kienu s-sidien taghha jew dwar xi transazzjonijiet finanzjarji li fihom setghet kienet involuta Egrant Inc Montoya tghld li ma kellhiex informazzjoni dwar dan. L-anqas kienet taf jekk Egrant Inc setghetx kienet involuta, jew kellhiex xi relazzjoni ma istituzzjonijiet ta' kreditu fil-Panama jew madwar id-Dinja jew informazzjoni dwar kontijiet bankarji li Egrant Inc setgha kellha fil- L-istess giet rnistoqsija Francis Perez Ii qalet li ma kienetx tafbil-prokura mogl.itija lilha minn Brian Torma biex tkun tista' tagixxi ta' strak:jarja kifjidher f'doc 19. L-ewwel darba Ii kienet rat dak id-dokument kien meta marret tixhed quddiem 1-Awtorita Gudizjarja Panamensi. 149 1056 L I_ 001057 pre.Zent jew fil-passat jew dwar transazzjonijiet finanzjarji Ii setghet kienet involuta fihom, u f'kaz pozittiv ma min. Fir-rigward tal-mistoqsija minghand min kienet tirCievi struzzjonijiet dwar Egrant Inc, Montoya tghid Ii kienet tircievi direttament minn kulli.add! Mistoqsija jekk kienetx taghraf id-dokumenti ezibiti doc 4 sa doc 20, ix-xhud qalet Ii doc 4 kien certifikat mir-Registru Pubbliku filwaqt Ii doc 5 kien iddokument tas-subscription of shares u Ii kien jintuZa meta 1-kumpanija hija inkorporata, u fejn 1-ishma jinghad Ii huma bearer, id-dokument Ii jsegwi huwa 1-att ta' twaqqif tal-kumpanija. Id-doc 6 huwa d-dokument Ii bih ilBord tad-Diretturi qed jaghti s-setghat lil Brian Torma. Id-doc 7 huwa dokument Ii bih il-klijent jiffirma Ii jindennizza lid-diretturi Ii jidhru ghalih fil-kumpanija ghal dak Ii jaghmlu ghal kumpanija. Id-doc 8 huwa dokument ( Ii huwa wkoll iffirmat fejn jinghad Ii xi hadd huwa 1-beneficjarju tal- kumpanija u ghandu certifikati ta' ishma tant, u jista' jkun il-firma tieghi bhal din mhix originali. Id-doc 9 huwa c-certifikat mir-Registru Pubbliku. Id-doc 10 huwa c-certificate of incumbency fejn I-agent registrat jikkonferma dak Ii jkun jidher fl-istatut tal-kumpanija u Ii jkun gie registrat mar-Registru Pubbliku. Id-doc 11 huwa dokument Ii huwa intiZ Ii jiCcertifika Ii 1- kumpanija ma tkunx ghamlet negozju fil-Panama. Doc 12 huwa c-certifika t tal-ishma Ii jkunu hargu. Doc 13 huwa r-registru tal-azzjonijiet Ii jkunu gew 1057 001058 maliruga jew kancellati. Doc 14 huwa d-dokument li bih id-diretturi jawtorizzaw il-hrug tac-certifikati jew tac-certifikat. Doc 15 huma traduzzjoni bl-ingliz tal-istatut tal-kumpanija. Doc 16 huwa certifikat jew dokument li jinhareg bid-data tal-kumpanija jew jekk hemm poteri mahruga. Doc 17 huwa dokument fejn il-klijent talab ghall-istrak tal-kumpanija. Doc 18 huwa d-dokument Ii permezz tieghu il-klijent qieghed jaghti s-setgha lil persuni dezinjati sabiex jipprocedu ghall-istrak. Doc 19 din hija 1-ewwel :::..... darba li kienet rat dan id-dokument. Tghid Ii dan huwa dokument iffirmat mill-klijent li permezz tieghu inhareg fil-kaz li kienet mehtiega x1 kjarifikatorja. Doc 20 huwa 1-att pubbliku li bih giet stralcjata Egrant Inc. A.1.6.2. Yvette Rogers giet mistoqsija dwar jekk kellhiex informazzjoni dwar Egrant Inc, inkluz min kienu s-sidien taghha jew dwar xi transazzjonijiet finanzjarji li fihom setghet kienet involuta Egrant Inc Rogers wiegbet li ma kellhiex informazzjoni dwarha. L-anqas kienet taf jekk Egrant Inc setghetx kienet involuta, jew kellhiex xi relazzjoni ma istituzzjonijiet ta' kreditu filPanama jew rnadwar id-Dinja jew informazzjoni dwar kontijiet bankarji Ii Egrant Inc setgha kellha fil-prezent jew fil-passat jew dwar transazzjonijiet finanzjarji Ii setghet kienet involuta fihom, u f'kaz pozittiv ma min. Fir-rigward tal-rnistoqsija minghand min kienet tirCievi struzzjonijiet dwar Egrant Inc, Rogers tghid li hi 1-anqas biss kienet direttriCi ta' din il-kumpanija. 1058 ( 001059 Mistoqsija jekk kienetx taghraf id-dokumenti ezibiti doc 4 sa doc 20, ix-xhud qalet li doc 4 kien certifikat mir-Registru Pubbliku filwaqt li doc 5 kien iddokument tat-trasferiment tas-subscription of shares u kien hemm ukoll 1-att pubbliku (ta' twaqqif tal-kumpanija). Id-doc 6 huwa d-dokument tal-Bord tad-Diretturi qed jaghti 1-prokura lil Brian Torma. Id-doc 7 huwa dokument t'indennizz. Id-doc 8 huwa dokument li huwa wkoll igib il-firma li tidher li hija taghha, ghalkemm din kienet kopja. Id-doc 9 huwa traduzzjoni taccertifika t mir-Registru Pubbliku. Id-doc 10 huwa c-certificate of incumbency. Id-doc 11 huwa dokument li juri 1-attivitajiet tal-kumpanija. Doc 12 huwa c- certifikat tal-ishma. Doc 13 huwa r-registru tal-azzjonijiet. Doc 14 huwa ddokument tad-diretturi. Doc 15 huwa 1-istatut tal-kumpanija. Doc 16 ma setghat taghraf x'kien. Doc 17 fehmet li kien xi dokument tal-benefitjarju talkumpanija Egrant Inc. Doc 18 huwa prokura moghtija mill-beneficjarju. Doc 19 hija karta mahruga mill-benefitjarju. Doc 20 huwa att pubbliku. Spiccat ( biex qalet Ii hi kienet tirCievi struzzjonijiet minghand il-klijenti, ghalkemm f' dan il-kaz ma kienetx taf min kien il-klijent. A.1.6.3. Konkluzjonijiet mix-xiehda Administrators Inc 1059 tar-rapprezentanti ta' ATC 001060 Indefinittiva, 1-anqas ir-rapprezentanti ta' ATC Administrators Inc, Ii 1firma taghhom dehret fuq dokumenti mahruga gli.al Egrant Inc ma kienu jafu jwiegbu sewwa sew gli.all-kweziti 1-aktar importanti gli.al din 1inkjesta in kwantu jixhdu Ii ma kellhomx informazzjoni dwar min kien 1- UBO tal-Egrant Inc jew xi transazzjonijiet finanzjarji setgli.u saru minn Egrant Inc. Dan kollu f'kuntest fejn id-dokumenti kienu juru Ii Brian Tonna kien is-sid ali.li.ari ta' Egrant Inc. Mill-banda 1-oli.ra, dawn id-diversi funzjonarji jikkorroboraw wieli.ed lillieli.or fis-sens Ii huma ma kienux ikunu direttament involuti fl-operat talkumpaniji varji u Ii wli.ud minnhom kienu jircievu struzzjonijiet mingli.and 1-Avukati tal-Mossack Fonseca. Huwa sinjifikanti f'dan ilversant Ii mix-xiehda tal-Avukat Luis Quiel, Ii jidher Ii kien involut filkollaborazzjoni bejn Mossack Fonseca u BTI Management Limited u Karl Cini sa mill-bidu nett tal-koperazzjoni bejniethom, jgli.id Ii id-doc 8 u cjoe 1-ittra Ii kienet giet mibgli.uta minn ATC Administrators Inc Iii Brian Tonna datat 8 t' Awissu 2013 (u Ii fiha kien hemm imnizzel min kien id-detentur reali tal-ishma) Ii dik hija certifikazzjoni valida, u tikkorrobora b'mod effettiv 1-informazzjoni Ii kienet tinsab fl-arkivji tad-ditta Mossack Fonseca. Luis Quiel ikkonferma Ii dik 1-informazzjoni gli.andha tkun ukoll fil-files ta' Mossack Fonseca. Gli.alkemm id-doc 8 huwa biss kopja, Luis Quiel ikkonferma definittivament Ii 1-firma fuq dak id-dokument 1060 -, ( kienet tiegli.u. B'hekk skont Luis Quiel, 1-Avukat direttament involut f'diversi mill-operazzjonijiet Ii saru bejn Mossack Fonseca u BT! Management Limited u Karl Cini jikkorrobora dak Ii qalu Brian Torma u Karl Cini fir-rigward tal-fatt Ii Brian Tonna kien is-sid ali.hari t'Egrant Inc. A.1.7. Id-dokumenti ezibiti mir-Registru Pubbliku tal-Panama jaqblu ma ( dawk misjuba fil-faxxiklu tal-Egrant Inc sekwestrat mill-Ufficini ta' Nexia BT. Id-dokumenti ezibiti mir-Registru Pubbliku tal-Panama kienu jikkonfermaw u jaqblu ma dokumenti ohra analogi ottjenuti fil-kors ta' din 1-inkjesta, inklU.Z mill-faxxiklu stampat relattiv gli.all-kumpanija Egrant Inc li gie elevat mill-Uffigi tad-Ditta Nexia BT, nonche mix-xiehda ta' Brian Torma u ta' Karl Cini, nonche dokument ohra sottomessi ( minnhom. Dan jinghad fir-rigward tal-mod ta' kif il-kumpanija Egrant Inc kienet giet kostitwita, il-kapital sotjali taghha, il-fatt li kienet kumpanija bilpossibilta' ta' hrug ta' ishma nominative jew bearer, id-data tat-twaqqif taghha, min kienu s-subscribers taghha, min kienu d-diretturi u 1-uffitjali taghha mid-data tat-twaqqif sad-data tal-istralC taghha, inkluz ir- rapprezentanza guridika taghha u min kien I-agent registrat ta' Egrant Inc filPanama. 1061 001062 A.2.1. Konklu.Zjonijiet milhuqa mill-ittra rogatorja supplimentari mibghuta lill-Awtoritajiet Gudizzjarji tal-Panama A.2.1.1. 11-kopja tar-registru tal-ishma t' Egrant Inc (' Wiehed mid-dokumenti li kien gie mghoddi lil minn Brian Torma kien jikkonsisti f'kopja tar-registru tal-ishma t' Egrant Inc. Massejt li kelli nivverifika dan id-dokument mal-persuna li taghha kienet tidher il-firma fuqu u Cjoe 1-Avukat Josette Roquebert, li kienet diga xehdet fl-atti tal-ittra rogatorjali originali. A.2.1.1.1. L-Avukat Josette Roquebert regghet giet mitkelma nhar is-17 ta' Jannar 2018 u giet mistoqsija mistoqsija tixhed dwar id-doc 2 u cjoe ccertifikat mahrug minn MF Legal Services bhala agent registrat t'Egrant Inc li bih gie allegatament konfermat li r-registru tal-ishma kien kopja fidila tarregistru tal-ishma originali tal-kumpanija mahrug nhar id-9 ta' Lulju 2013 u kien ukoll il-verzjoni valida li kienet tezisti nhar id-19 ta' Jannar 2017 meta Egrant Inc kienet giet stralgata. 1062 c Roquebert wiegbet li mill-memorja ma setghetx tikkonferma il-kontenut ta' dan iC-certifikat ghaliex bhalu kienu jinhargu hafna ghall-kumpaniji kollha li ghalihom MF Legal Services kienet toqghod bhala agent residenti. Ghaldaqstant kull jum kien ikollha tiffirma certifikati ta' dan it-tip ghal diversi kumpaniji u dan fil-kapaCita taghha ta' firmatarja awtorizzata ta' MF Legal Services. Tghid ukoll li hi ma tkunx il-persuna inkarigata mill-process innifsu, hemm assistent responsabbli mill-immaniggjar tal-process dak iZ( zmien, li jirrevedi 1-fajl u johrog id-dokument mitlub mill-klijent skond dak li jara fil-fajl jew huwa inklU.Z fil-fajl; i.Zda 1-procedura innifisha mhix maghmula minn din ix-xhud. Mistoqsija tghid min kien dan 1-assistent li kien jaghmel dan ix-xoghol, Roquebert wiegbet li ma kienetx tiftakar millmemorja taghha u kien mehtieg li wiehed jikkonsulta I-files tad-Ditta legali sabiex ikun stabbilit min kien 1-uffiCjal inkarigat. Mistoqsija mmn meta kienet saret rapprezentant ta' MF Legal Services, ( Roquebert wiegbet li kienet minn meta bdiet tandem maghhom fl-2008. Mistoqsija tghid x'kien ix-xoghol taghha ma MF Legal Services u minn meta bdiet, ix-xhud tghid li hija kienet bdiet tahdem fl-2008 u hi kienet responsabbli mid-dipartiment tal-kumpaniji. Parti mix-xoghol taghha kien jinvolvi 1-aspett amministrattiv u operattiv ta' dan id-dipartiment. 1063 j 001064 Minn din ix-xhieda tal-Avukat Josette Roquebert ic-certifikat tar-registru tal-ishma depozitat £1-atti tal-inkjesta minn Brian Tonna ma setghax: jigi konfermat minnha, ghaliex tghid li bhalu kienet tiffirma hafna bhala parti mix-xoghol taghha. Biss minn naha 1-ohra ma cahditx li 1-firma fuq iddokument kienet taghha jew li ma kienetx hi li ffirmat dan id-dokument. Mill-banda 1-ohra minn e-mails konsenjati lill-inkjesta mill-Awtoritajiet tal-Germanja irrizulta Ii Roquebert kienet fil-fatt konxja minn talbiet li (_ ~ kienu sarulha minn Karl Cini ghal dan ic-certifikat, minn fejn jirrizulta wkoll li huwa kien talab Ii ghal menu dan it-timbru jkun iffirmat. Prima faciae ghalhekk jidher Ii dan ic-certifikat inhareg minn Mossack Fonseca u gie ffirmat mill-Avukat Josette Roquebert skont informazzjoni Ii kellhom fil-files relattivi. A.2.1.2. 11-bidla fil-Micro-jacket number tal-Egrant Inc - l- (S)" li ma 11 kienetx originarjament parti minn numru u Ii pero dehret fil-kopji tad- declarations of . trust Punt iehor interessanti li kien hareg minn ezami tal-kopji tad-declarations of trust depozitata fl-atti tal-inkjesta minn Pierre Portelli kien il-fatt li 1-microjacket number tal-Egrant Inc miktub fuqhom, u a differenza ta' dak li kien jidher fid-dokumenti t'inkorporazzjoni originali u sussegwenti li 1-inkjesta kienet gja stabbiliet 1-ezistenza taghhom (u li issa gew ikkonfermati bid1064 ( dokumenti migjuba mill-Awtoritajiet tar-Registru Pubbliku tal-:Panama), kien igib in-numri 8079565. Ghalhekk kien mehtieg jigi stabbilit jekk dan kienx xi zball ta' tipa, jew inkella kienx intenzjonalment miktub minn min ghamel dawn id-declarations of trust. Jekk kien hekk, ried jigi stabbilit ghaliex kien hemm dan in-numru differenti. A.2.1.2.1. Ghal dan il-ghan giet mismugha Katja Solis, Ii nhar it-18 ta' Jannar 2018 wiegbet Ii meta kienet giet registrata originarj ament ilkumpanij a Egrant Inc, in-numru tar-registrazzjoni taghha (ossija I-micro- jacket number) kien 807956. Biss meta r-Registru Pubbliku bidlu s-sistema taghhom fl-2014, ii-moduli kollha registrati qabel dik id-data fis-sistema gew identifikati b'ittri. Fil-kaz ta' kumpaniji, dawn gew identifikati blittra "S". Ghalhekk fir-Registru Pubbliku tal-Panama, mill-2014 il- quddiem in-numru ta' Egrant Inc issa kien jidher miktub bin-numru 807956(5) Ii huwa n-numru tas-sistema 1-gdida. ( Minn din ix-xhieda jirrizulta Ii min ghamel id-declarations of trust gab informazzjoni dwar Egrant Inc Ii kienet bilfors harget wara Ii r-Registru Pubbliku tal-Panama kien biddel il-modalita tan-numri tar-registrazzjoni kif spejgat aktar il-fuq. Altrimenti kien jistrieh fuq in-numru originali tarregistrazzjoni taI-Egrant Inc skont kif kien jinstab fir-Registru Pubbliku 1065 001 066 tal-Panama, fil-faxxikoli ta' Nexia BT u ta' Mossack Fonseca mnejn irriferenza ghall-micro jacket number ma kienetx iggib 1-ittra "'S". A.2.1.3. Id-dikjarazzjoni tal-posizzjoni azzjonistika u socjali taI-Egrant Inc mahruga mill-ATC Administrators dwar 1-istess Egrant Inc wara li din giet (' strakjata Minbarra dan ried jigi stabbilit ukoll jekk id-dokument mahrug mill-ATC Administrators Inc li kien jiccertifika li ATC Administrators Inc: (a) kienu dejjem 1-azzjonist wahdieni t'Egrant Inc; (b) li 1-UBO ta' din il-kumpanija kien vestit fi Brian Tonna; (c) li ma kien hemm ebda trasferiment tal-UBO minn isem Brian Tonna lil terzi; (d) li Egrant Inc kienet giet xolta permezz ta' rezoluzzjoni data ta 19 ta' Jannar 2017 u li giet debitament registrata mar-Registru Pubbliku talPanama; kienx dokument awtentiku u veritjier. 1066 001067 Ghalhekk gew mitluba li jinstemghu Edilberto Reyes u Olga Londono li taghhom id-dokument 4 igib il-firem. A.2.1.3.1. Eclilberto Reyes xehed nhar id-19 ta' Jannar 2018 fejn wara li gie mistoqsi fuq id-dokument 4, huwa wiegeb li din hija kopja, u li fiha 1-firma tieghu u fil-fatt il-process li jigi ezegwit minn dipartiment legali, imbaghad jghaddi ghal ghand avukat u aktar tard ma tghaddilhomx ghall-firma. Ixxhud qal li huma joffru biss servizz ta' dokumentazzjoni bhal dan Ii jigi ffirmat kuljum. Ix-xhud jghid Ii huwa ma jitkellimx bl-IngliZ. Mistoqsi jwiegeb jekk huwa kienx fehem il-kontenut tad-dokument li huwa ffirma, Reyes jghid li mhux ghal kollox; iZda kien gie spjegat lilu middipartiment legali li dan kien jikkonsisti £' dokument li kien jghid li Brian Torma kien il-beneficjarju u li 1-Kumpanija Egrant Inc kienet ser tigi stralgata. ( Jghid ukoll li kien hemm diversi skrivani li attendew diversi kazijiet £1-istess hin, ghalhekk 1-isem taghhom ma kienx jiftakru, ghalkemm kien biss middipartiment legali. Ikkonferma wkoll li din is-sitwazzjoni kienet wahda normali £1-uffigu taghhom u kienet issir b' certa frekwenza. A.2.1.3.2. Olga Londono xehdet nhar is-26 ta' Jannar 2018. Mistoqsija dwar id-dokument 4 din qalet li rat li kien hemm il-firma taghha, ghalkemm kienet 1067 001068. murija kopja u mhux I-original. Tghid ukoll li kienet tifhem bl-ingli.Z u kienet fehmet il-kontenut tad-dokument 4. Dan id-dokument kien jghid li 1- beneficjarju ahhari ta' Egrant Inc kien Brian Torma, li huwa kien is-sid ta' 1ishma ta' din il-kumpanija, kif ukoll li din il-kumpanija kienet giet xolta permezz ta' riZoluzzjoni tal-azzjonisti taghha liema stralc gie debitament registrat mar-Registru Pubbliku. Mistoqsija x'kellha xi tghid fir-rigward ta' kif dik it-talba kienet giet maghmula, Londono tghid li hija kienet toffri servizzi segretarjali lid-Ditta Legali. Dawn id-dokumenti kienu jintbaghtu ('' mid-Dipartiment tal-kumpaniji u dawn ikunu riveduti minn avukat. Qalet ukoll li hija kienet timmagina li 1-avukat kien jaghmel dan fuq talba talklijent, jew xi haga simili. Mistoqsija tghid isem 1-avukat jew avukati li kienu involuti fir-reviZjoni ta' dawn id-dokumenti, ix-xhud twiegeb li ma kienetx taf; iZda generalment kienu jkunu 1-avukati li jkunu hemmhekk dak il-hin ghax ma kien hemm hadd specifikament inkarigat minn dan ix-xoghol ta' reviZjoni. Mistoqsija jekk din kienetx xi procedura normali jew kienetx issir b'mod frekwenti fuq il-post tax-xoghol taghha, ix-xhud wiegbet fil-pozittiv u generalment dawn id-dokumenti kienu jigu riveduti minn avukat. A.2.1.3.3. Konklu.Zjonijiet mix-xiehda ta' Edilberto Reyes u Olga Londono Mix-xiehda ta' Edilberto Reyes u Olga Londono ghal ATC Administrators Inc, jirrizulta Ii dawn ma kienux earl fi kliemhom mhux daqstant li kienu 1068 ( 001069 hargu d-dokument de quo daqskemm fuq 1-gharfien taghhom talkontenut tieghu. Anke f' dawn id-deposizzjonijiet hareg car Ii dawn innies kienu jigu mqabdin minn Mossack Fonseca biex jiffirmaw dokumenti Ii qajla jkollhom gharfien shlh tal-kontenut taghhom. Bhal ma diga gie stabbilit fir-rigward tax-xiehda tad-Diretturi t'Egrant Inc, anke dawn Ii huma rapprezentanti ta' ATC Administrators Inc kienu jkunu jircievu struzzjonijiet minghand 1-Avukati ta' Mossack Fonseca sabiex ("' jiffirmaw ghadd ta' dokumenti bhala parti mir-rutina tas-servizzi Ii kienu jaghtu Iii Mossack Fonseca, (liema Avukati jibqghu mhux identifikati mix-xhieda), liema struzzjonijiet huma kienu jobdu u jiffirmaw dokumenti meta ma jkunux jafu sewwa sew il-kontenut u 1-veracita taddikjarazzjonijiet Ii jkunu qeghdin isiru. Minn din ix-xiehda johrog ukoll Ii dawn il-persuni kienu jistriehu fuq ix-xoghol li jkunu ghamlu 1-Avukati tal-Mossack Fonseca Ii kienu xi drabi jispjegawlhom, donnu mhux f'wisq dettall il-kontenut tad-dokumenti Ii jkunu qeghdin jiffirmaw. Jidher Ii ( din kienet prattika kostanti £1-operat ta' din id-ditta. L-attendibilita ta' dawn id-dokumenti ghalhekk tkun trid tistrieh mhux daqstant fuq dak Ii 1-persuni Ii 1-firem taghhom ikunu jidhru fuq id-dokument daqskemm fuq ix-xoghol li jkun sar mill-Avukati tad-Ditta Mossack Fonseca, Ii pero jibqghu mhux identifikati. Dawk 1-Avukati Ii gew intervistati u Ii kienu direttament involuti f'dan il-kazijiet ta' Egrant Inc intwera Ii ftit Ii xejn kienu jaghtu dettalji specifiCi - ghajr ghax-xiehda tal-Avukat Luis Quiel Ii kkonferma min kien il-klijent. 1069 0010{0 A.2.1.4. L-uzu tal-indirizz ta' Nexia BT f'San Gwann, Malta ghall-iskop tad-declarations of trust taI-Egrant Inc L-indirizz tal-Egrant Inc indikat fuq il-kopji tad-declarations of trust moghtija lili kien dak ta' Nexia BT u mhux 1-indirizz ufficjali ta' Egrant Inc registrat filPanama skont ma kienu jixhdu d-dokumenti uffigali ta' Egrant Inc registrati fir-Registru Pubbliku tal-Panama u fil-faxxikli ta' Mossack Fonseca u Nexia BT. Ghalhekk gie mitlub li jitressaq rapprezentant ta' Mossack Fonseca sabiex jispjega jekk kienetx prattika normali ghal Mossack Fonseca li meta jaghmlu dikjarazzjonijiet simili ghal dawk in disamina kienux jU.Zaw indirizzi ohra ghajr dak indikat b'mod ufficjali fuq id-dokumenti t'inkorporazzjoni tal-kumpaniji inkorporati u mibjugha minnhom. A.2.1.4.1. Jeurgen Mossack xehed bi twegiba ghal dan il-kwezit fit-30 ta' Jannar 2018. Mistoqsi jekk kienx jaf bil-kumpaniji Aliator S.A. u Dubro Limited S.A., Jeurgen Mossack wiegeb fin-negattiv. Meta saritlu riferenza ghall-fatt li 1-indirizz tal-Egrant Inc imsemmi kien dak ta' Nexia BT u mhux dak registrat fil-Panama skont ma kienu jixhdu ddokumenti ufficjali ta' Egrant Inc. dan ix-xhud wiegeb li r-raguni kienet li 11070 (' 0Ul!J l1 (\.JI{". - utent jew il-klijent ta' din il-kumpanija kienu f'Malta. Mossack ikkonferma li Nexia kienu klijenti tad-Ditta tieghu u kienu Nexia li kienu talbu ghattwaqqif tal-kumpanija Egrant Inc. u ghal din ir-raguni kien qieghed jassumi li kienet qed tidher is-sede ta' Malta. Qal ukoll li minn perspettiva ta' persuna mhux mill-Panama, ghalkemm din il-kumpanija hija kostitwita ghal klijent li joqghod barra I-Panama, kien normali li jitqieghed 1-indirizz talagent residenti tal-kumpanija (allura 1-indirizz ta' Mossack Fonseca f' dan il( kaz) daqslikieku kienet il-post fejn il-kumpanija tezercita attivitajiet meta filverita 1-attivitajiet jigu ezerCitati fil-post fejn ikun jirrisjedi 1-klijent. Mistoqsi jghid jekk kienetx prattika normali ghal Mossack Fonseca li juzaw indirizz differenti minn dak registrat tal-kumpanija skont kif jidher fiddokumenti t'inkorporazzjoni, Mossack jghid li 1-persuni li huma 1-utenti talkumpaniji li huma kostitwiti fil-Panama, huma dawk li jiddeciedu li jpoggu ( 1-indirizz tal-agent residenti fil-Panama bhala dak li kien il-post minn fejn topera 1-kumpanija meta fir-realta r-rwol tal-agent residenti huwa biss dak li jhallas it-taxxa annwali tal-kumpaniji lil gvern tal-Panama u li jzomm ilkomunikazzjoni mal-klijent sabiex jigi mharsa 1-ligijiet ricenti dwar 1ezercizzju tad-due diligence u f' ebda kaz dawn il-kumpaniji ma realment joperaw mill-Panama. 1071 001072 A.2.1.4.2. Konklu.Zjonijiet mix-xiehda ta' Juergen Mossack dwar 1-u.Zu tal- indirizz ta' Nexia BT f'San Gwann, Malta fuq il-kopji tad-declarations of trust Mix-xiehda ta' Jeurgen Mossack gli.alhekk johrog Ii huwa ma kellux idea min kienu 1-kumpaniji Aliator SA. u Dubro Limited S.A. Din kienet stqarrija kemxejn sorprendenti ghaliex dan id-dirigent ta' Mossack ( Fonseca kont nistenna Ii jkun jaf min huma dawn il-kumpaniji Ii kienu involuti direttament fix-xoghol t'inkorporazzjoni ta' kumpaniji mid-ditta tie gnu. Hareg ukoll li Jeurgen Mossack gie muri 1-kopja tad-declarations of trust annessi mar-rogatorja, ghalkemm huwa ma dahalx fuq il-punt jekk kienux awtentici jew le, ikkonkluda li 1-indirizz t'Egrant Inc kif kien jidher fuq dawn id-dikjarazzjonijiet kien f'Malta ghaliex il-klijenti kienu Nexia BT u kienu Maltin u gli.al dan il-gli.an kien qieghed j assumi li f' dawn iddikj arazzj onijiet kienet qed tidher is-sede ta' Malta. Biss normalment filprattika normali, 1-utenti tal-kumpaniji kostitwiti fil-Panama kienu jniilu 1-indirizz tal-agent residenti tal-kumpanija fil-Panama daqslikieku kien il-post fejn il-kumpanija tezercita attivitajiet meta fil-verita 1-attivitajiet jigu ezercitati band'ohra u meta r-rwol tal-agent resident kien dak Ii jara li 1072 ( jitli.alsu t-taxxi Iii gvem tal-Panama nonche Ii jaghmlu ezerCizzju ta' due diligence. A.2.1.5. L-awtenticita u 1-attendibbilita tal-kopji tad-declarations of trust depozitati fl-atti tal-inkjesta minn Pierre Portelli flimkien ma dikjarazzjoni redatta minnu. c Kif diga intqal, 1-aktar punt krutjali ghal din 1-ittra rogatorjali supplimentari kienet sabiex tistharreg fid-dettall 1-awtentiCita o meno tal-kopji ta±-zewgt declarations of trust li kienu fil-ba±i tal-allegazzjonijiet ta' Daphne Caruana Galizia li s-sid ahhari tal-ishma ta' Egrant Inc kienet Michelle Muscat iZda blishma taghha mizmuma ghaliha minn Mossack Fonseca nominees. ( Persuna li setghet titfa' dawl fuq dan kienet 1-istess Jaqueline Alexander u ghalhekk din giet ikkonfrontata b' dawn iZ-zewgt dokumenti u intalab lillAwtoritajiet tal-Panama sabiex jistaqsuha s-segwenti mistoqsijiet: 1) To hear as witness Jaqueline Alexander, bearer of the Panamanian identity card with number 8-729-1090, with the aim of: ~ confirming or otherwise the fact that she wrote and signed the original documents shown in copy in Annex 'Doc. 1'; 1073 confirming or otherwise the contents of the said Annex 'Doc. 1' and if possible to provide any supporting documentation to this effect; .);;> confirming whether, and in which capacity, in August 2015 she could act and sign both on behalf of Alia tor S.A. and Dubro Limited S.A.; .);;> .);;> confirming or otherwise whether Ms. Alexander was a director for Dubro Limited S.A. and whether she acted in such capacity; confirming or otherwise whether Ms. Alexander signed any other declarations of trust with similar format and wording; .);;> .);;> to provide a specimen of her signature (for Maltese Law it is necessary to provide a minimum of ten signatures); A.2.1.5.1. Jaqueline Alexander regghet xehdet nhar is-26 ta' Jannar 2018. Murija d-dokument 1, u cjoe 1-kopji taz-zewgt declarations of trust, (Ii kienu gew mghoddija lili minn Pierre Portelli) u Alexander tghld Ii hi ma kitbitx dawk id-dokumenti, ma ghamlithomx hi u Ii 1-firem fuq dawn iZzewgt dokumenti ma kienux il-firem originali taghha. Mistoqsija tghld kienetx f' qaghda Ii tikkonferma 1-kontenut taddokumenti f' doc 1 u f'ka:Z pozittiv Ii tipprovdi dokumentazzjoni biex issahhahhom, ix-xhud qalet Ii ma kienetx taf b'dawk id-dokumenti ghax qatt ma ghamlithom u qatt ma ffirmathom. Mistoqsija tghid jekk u f'liema kapacita, f' Awissu tal-2015 hija kienet tagixxi u tiffirma f'isem Aliator S.A. u Dubro Limited S.A., Alexander 1074 wiegbet Ii£' Awissu 2015 hija kellha 1-kapacita li tiffirma bhala parti millBord tad-Diretturi ta' Aliator S.A. u Dubro Limited S.A. Mistoqsija specifikament jekk kienetx tikkonferma Ii kienet direttrici ta' Dubro Limited S.A. u jekk agixxietx f'din il-kapacita Alexander wiegbet li £'Awissu 2015 kienet direttrici ta' Dubro Limited S.A.; madanakollu ma agixxietx bhala direttur ghaliex hi ma ffirmathomx dawk id-dokumenti. Mistoqsija specifikament jekk kienetx tikkonferma li kienet direttrici ta' Aliator S.A. u jekk agixxietx f'din il-kapacita, ix-xhud wiegbet li £'Awissu 2015 kienet direttrici ta' Aliator Limited S.A.; madanakollu ma agixxietx bhala direttur ghaliex hi ma ffirmathomx dawk id-dokumenti.150 Mistoqsija jekk hija kienetx iffirmat xi dikjarazzjoni ohra ta' trust ( b'format jew bi kliem simili, Alexander wiegbet li ma kienetx iffirmat xi dikjarazzjoni ohra simili. Mistoqsija jekk kienetx titkellem bl-ingliz, ixxhud wiegbet £1-affermattiv. Wiegbet ukoll li kienet fehmet il-kontenut ta' dawn iz-zewgt dokumenti, izda hi ma ffirmat ebda wiehed minnhom. 150 Mix-xiehda tal-A vukat Soshi Santos ghar-Registru Pubbliku tal-Panama rriZulta Ii ghalkemm Jaqueline Alexander kienet registrata bhala Direttur u sotto-segretarju ta' Dubro Limited SA., hija ma kienetx ukoll tidher registrata bhala Diretrici ta' Aliator S.A.! 1075 Alexander giet mitluba biex taghti wkoll kampjun tal-firma taghha. Tlabtha taghti ghaxar kampjuni biex inkun nista' nghaddihom ghal analizi teknika ulterjuri. Mistoqsija jekk dawk il-firem kienux jikkostitwixxu 1-firem Ii hi dejjem u:Zat fuq id-dokument tal-identita personali taghha, Alexander wiegbet fl-affermattiv u Ii dik kienet il-firma Ii dejjem u:Zat. (' Konklu:Zjonijiet mit-tieni deposizzjoni ta' Jaqueline Alexander u Juergen Mossack In definittiva jirrizulta Ii Jaqueline Alexander innifisha, war a Ii rat iddokumenti Ii kienu gew moghtija lili minn Pierre Portelli bhala dawk Ii kienu d-declarations of trust meritu tal-allegazzjonijiet ta' Daphne Caruana Galizia ma gew qatt miktuba, redatti jew iffirmati minnha u Alexander tishaq Ii 1-firem fuq dawk iz-zewgt dokumenti ma kienux ilfirem originali taghha. Alexander tikkonferma wkoll Ii hija qatt ma ffirmat dokumenti jew dikjarazzjonijiet simili. Ix-xiehda ta' Juergen Mossack trid tinqara fid-dawl ta' din ix-xiehda ta' . Jaqueline Alexander - ghalkemm J eurgen Mossack ma kienx mgharraf 1076 ( 0un l..!. u { 7 t:. ..1 bix-xiehda ta' Jaqueline Alexander qabel jew waqt Ii kien qed jixhed. B'hekk huwa ma giex konfrontat bix-xiehda ta' Jaqueline Alexander Ii kkonfermat Ii d-declarations of trust ma kienetx kitbithom j ew iffirmathom hi. Meta xehed, Mossack kienx mgharraf b' dan. Minkejj a dan, mix-xiehda tieghu hareg Ii normalment fid-dikjarazzjonijiet taghhom il-klijenti akkwitenti ta' kumpaniji fil-Panama jagnzlu Ii xorta wahda jzommu 1-indirizz tal-agent registrat tal-kumpanija imwaqfa fil-Panama u ( mhux 1-indirizz ta' fejn ikunu suppost qeghdin joperaw - ghalkemm 1ghazla fuq dan ii-punt tibqa' f'idejn il-klijent. Dan ghalhekk Hisser Ii mhux biss Ii 1-kopji tad-declarations of trust ma kienux awtentici izda wkoll li 1-kontenut taghhom ma kienx miktub jew iffirmat minn Jaqueline Alexander. Alexander ikkonfermat Ii 1-firma fuq iz-zewgt dokumenti ma kienetx il-firma originali taghha. Dan ifisser ghalhekk Ii dawn kienu dokumenti falsifikati. ( Min iffalsifika dawn id-dokumenti inkluda fihom 1-indirizz ta' Nexia BT f'San Gwann, Malta b'mod Ii skont ix-xiehda ta' Jeurgen Mossack innifsu, dan il-fatt kien jidderoga wkoll mill-prassi normali segwita mill-klijenti ta' Mossack Fonseca Ii fir-rigward tal-indirizz tal-kumpaniji Ii jkunu waqfu £ii-Panama, jaghZlu Ii jzommu u jriaw 1-indirizz tal-agent registrat fil-Panama. 1077 Ir-relazzjoni tal-Forensic Document Analyst Elisabeth Briggs dwar il-firem ta' Jaqueline Alexander : -. L-ewwel anali.Zi ta' Elisabeth Briggs. (' Il-posizzjoni ta' Jaqueline Alexander kienet kristallizzata fix-xiehda taghha. Izda inhasset il-htiega Ii 1-allegati firem ta' Jaqueline Alexander ikunu sottomessi ghall-analiZi teknika wkoll - indipendentement x'tghid dwarhom Jaqueline Alexander. B'hekk fl-ewwel ittra rogatorjali Jaqueline Alexander giet mitluba twiegeb mistoqsijiet dwar it-test tal-kopji tattraskrizzjoni tad-declarations of trust Ii kienet ippubblikat Caruana Galizia. Biss wara Ii fid-19 ta' Gunju 2017 Pierre Portelli kien iddepozita fl-atti talinkjesta dikjarazzjoni mhux datata bil-miktub tieghu flimkien ma zewgt karti li kienu kopji Ii ta' declarations of trust Ii kienu jgibu 1-firma ta' Jaqueline Alexander u li kienu jidhru simili hafna ghal dak Ii kienet diga ppublikat Daphne Caruana Galizia precedentement fil-21 t' April 2017 bhala t-test tazzewg declarations of trust" Ii in bazi taghhorn kien qieghed jinghad Ii 1-UBO II t' Egrant Inc kienet Michelle Muscat inhasset il-htiega Ii anke dawn jigu sottomessi kemm ghax-xiehda ta' Jaqueline Alexander kif ukoll ghall-analiZi teknika. 1078 Nomina tal-espert Elisabeth Briggs datata 28 ta' Gunju 2017 Ghalhekk Giet mahtura Elizabeth Briggs minn Keyforensic Services Limited, ta' University of Warwick Science Park £'Coventry, 1-Ingilterra. In-nomina taghha hija s-segwenti : Illi in segwitu ghal abbokkament rnitlub minn Pierre Portelli u Ii sehh nhar id-19 ta' Gunju 2017 fis-sigrieta tal-Magistrat Inkwirenti, 1-istess Portelli ghadda lil Magistrat Inkwirenti zewg dokument intestati "Declaration of Trust" (u Ii aktar 1-isfel ser ikunu maghrufa bhala "Declarations of Trust") allegatament mahruga minn Aliator S.A. u Dubro Limited S.A. u Ii kienu jikkontjenu d-dikjarazzjoni segwenti: We, undersigned, Aliator S.A., in position of subscriber (suscriptor) hereby acknowledge and declare that we hold a share of: EGRANT INC., 807956S of THE PEN'IHOUSE, SUITE 2, CAPITAL BUSINESS CENTRE, ENTRANCE C,TRIQ TAZ-ZWEfT, SAN GWANN SGN3000, MALTA, ISLAND MALTA and this share is being held as Nominee of and Trustee for Ms. Michelle Muscat nee Tanti; Date of Birth: 1610511974; Place of Birth: Rabat, Malta and we undertake and agree not to transfer, deal with or dispose this share, and we assign the right to receive any share of profits which may be paid or payable for this share to the above-mentioned owner. Dated this 20th day of August 2015 u We, undersigned, Dubro Limited S.A., in position of subscriber (suscriptor) hereby acknowledge and declare that we hold a share of: EGRANT INC., 807956S of THE PEN'IHOUSE, SUITE 2, CAPITAL BUSINESS CENTRE, ENTRANCE C, TRIQ TAZ-ZWEJT, SAN GWANN SGN3000, MALTA, ISLAND MALTA and this share is being held as Nominee of and Trustee for 1079 Ms. Michelle Muscat nee Tanti.; Date of Birth: 1610511974; Place of Birth: Rabat, Malta and we undertake and agree not to transfer, deal with or dispose this share, and we assign the right to receive any share of profits which may be paid or payable for this share to the above-mentioned owner. Dated this 20th day of August2015 Illi dawn id-dokumenti jgibu 1-firma ta' "Jaqueline Alexander"; Illi 1-Magistrat Inkwirenti sab i11i fl-atti ta' din 1-inkjesta, wara Ii kienet saret perkwi.Zizjoni fl-Uffigu ta' Nexia BT fil-21 t' April 2017 u fil-jiem ta' wara, Uffigali tal-Pulizija elevaw tlieta u ghoxrin dokument u Ii fuqhom tidher ilfirma ta' certa "Jaqueline Alexander", f'kapacitajiet differenti Ii hija kienet tagixxi fihom matul is-snin 2012 u 2015. Illi minn anali.Zi tad-dokumenti rintraccjati u mix-xhieda migbura fl-atti ta' din 1-inkjesta jirri.Zulta Ii certa "Jaqueline Alexander" kienet abitwalment u bhala parti minn xoghol Ii kienet taghmel ma' kumpaniji b'interessi jew immexxija minn ufficjali jahdmu ghad-ditta Mossack Fonseca bis-sede taghha fil-Panama, kienet tagixxi bhala direttur jew firmatarju ghal sogetajiet, inter alia, bhal Dubro Limited S.A. jew Aliator S.A. Illi bosta drabi mill-evidenza migbura jirri.Zulta wkoll Ii Jaqueline Alexander kienet ukoll tiffirma dawn id-dokumenti wara kuntatti precedenti Ii kienu jkunu minn uffigali Ii jahdmu mad-ditta Mossack Fonseca (inkluZ: certu Adrian Dixon) u dawk Ii jahdmu mad-ditta b'sede £'Malta jisimha Nexia BT, fosthom Karl Cini u Ii jkunu 1-preludju ghallfirem tad-dokumenti de quo u Ii fihom ikun hemm ir-ri.Zultat tal-kuntatti precedenti imsemmija; Illi £' dan il-kuntest il-Magistrat Inkwirenti ma ghandux raguru ghaliex jiddubita Ii dawn id-dokumenti li gew elevati ghall-gharrieda mill-Ufficini tad-ditta Nexia BT fil-21 t' April 2017 u fil-jiem ta' wara mill-Uffigali talPulizija jirriflettu 1-firma vera u genwina ta' "Jaqueline Alexander"; Illi dawn id-dokument jikkonsistu £': Dokumenti fl-original li jgibu 1-firma bil-linka ta' "Jaqueline Alexander" : - A. 1080 (~ Tliet (3) assignment of subscription of shares (Egrant Inc. datata 8 ta' Lulju 2013, Hearnville Inc. datata 9 ta' Lulju 2013 u Tillgate Inc. datata 15 ta' Lulju 2013); 2. Zewgt (2) Articles of Association (Egrant Inc. datata 4 ta' Lulju 2013 u Tillgate Inc. datata 9 ta' Lulju 2013 ); 3. Dokument ta' Willerby Trade Inc. - share certificate - datat 19 ta' Marzu 1. 2013; 4. Prokura (Willerby Trade Inc. datata 15 ta' Ottubru 2014); B. Dokumenti in fotokopja jew scanned li jgibu 1-firma ta' "Jaqueline Alexander" : Sett ta' Articles of Association (Hearnville Inc. datat 4 ta' Lulju 2013); Prokura ta' Lester Holdings Group Ltd datata 5 ta' Lulju 2013; Prokura ohra ta' Lester Holdings Group Ltd datata 5 ta' Lulju 2013; 4. zewg kopji ta' passport ta' Jaqueline Alexander (wiehed bil-kulur u wiehed iswed fuq 1-abjad datati 24 t' April 2012); 5. Sett ta' rninuti ta' laqgha tad-diretturi ta' Torbridge Services Inc. datati 29 ta' Mejju 2013; 6. Sett ta' rninuti ta' laqgha tad-diretturi ta' Torbridge Services Inc. datati 26 ta' Frar 2015; 7. Share certificate ta' Colson Services Limited datat 7 ta' Mejju 2013; 8. Prokura ta' Colson Services Limited datata 5 ta' Lulju 2013; 9. Prokura ohra ta' Colson Services Limited datata 5 ta' Lulju 2013; 10. One set ofWillerby Trade Inc minutes of meeting of directors dated 19th March 2013; 11. Dokument ta' Willerby Trade Inc. -share certificate- datat 19 ta' Marzu 1. 2. 3. ( 2013; 12. Ftehim bejn BT International Limited u Willerby Trade Inc. datat 1 ta' Marzu 2014; 13. Prokura ta' Willerby Trade Inc. datata 15th October 2014; 14. Prokura ohra ta' Willerby Trade Inc. datata 15th October 2014; 15. Minuti ta laqgha tad-diretturi ta' Willerby Trade Inc. datati 19 ta' Marzu 2013; 1081 Ghalhekk il-Magistrat Inkwirenti hass il-htiega Ii dawn il-firem misjuba fuq dawn iZ-zewgt dokumenti li 1-Magistrat Inkwirenti irCieva minghand Pierre Portelli (aktar 1-isfel maghrufa bhala id-"Declarations of Trust") jigu analizzati minn espert kalligrafu u forensic document analyst mhux Malti jew b'rabtiet ma Malta billi tigi mqabbla mal-firem ta' "Jaqueline Alexander" Ii jidhru fuq id-dokumenti (in originali kif ukoll in fotokopja) Ii jinsabu fl-atti tal-inkjesta u li gew mehuda mill-UffiCju ta' Nexia BT (alith you and Luis. I presume the information and documents you sent me relate to the setup of the new company in Panama and for the Trust. We will prepare the requested information but the UBO will not be N exia BT. It v.>ill be an individual and i will speak to Luis on skype to give him more details. In respect of the transfer of the 3 companies I mentioned below and for which I attached the intial documentation, what would you require to make the transfer ? as indicated I need that : The current directors are replaced v.>ith a nominee director of your choice The shareholding is transferred to Mossfon as a nominee shareholding, still retainint the current UBOs (for which you already have the information as the companies are already set up) All future correspondence in respect of these companies is directed to me I also need to set up a new BVI Company for a client of ours. Please send me the necessary forms. Dan juri li fl-istadju inizjali ta' din il-korrispondenza ma kienx hernm indikazzjoni li Nexia BT riedu li jigu akkwistati tliet kurnpaniji fil-Panarna; ii:.da ghal massirnu kurnpanija wahda fil-Panarna u Trust. Din ilkorrispondenza trid tittiehed in konsiderazzjoni wkoll fl-isfond tal-fatt li kif jirrirnarkaw il-Forensic Accountants Harbinson Forensics huwa difficli hafna biex jigi deterrninat ghall-liema klijenti kienu qeghdin isiru dawn it-talbiet stante li Nexia BT kellhom diversi talbiet minn nies differenti ghal servizzi differenti li f' dak 1-istadju kienu jinvolvu lil Mossa ck Fonseca. 1120 (' Qabel Lulju 2013 ma kellhomx xi rikjesta specifika ghal xi tip ta struttura jew kumpanija fil-Panama minghand xi klijent taghhom. 155 Magistrat Inkwerenti: qabel July, 2013 kellkom xi rikwest specifika ghal xi tip ta' struttura jew xi tip ta' kumpanija fil-Panama minghand xi klijenti taghkom? Karl Cini: le. Magistrat Inkwerenti: le, jigifieri lanqas per ezempju kellkom xi forma ta' domanda anki zghira taghhom dawn? Karl Cini: le, le dak iz-zmien anka ma kontx intiz ukoll f' dawn ilgurisdizzjonijiet ukoll jigifieri ma stajtx nippromwovi ghal kemm kont naf li jintuzaw f'hafna strutturi spegalment meta narawhom fl-ambitu ta' kumpaniji Mal tin owned minn kumpaniji f' dawn il-gurisdizzjonijiet familjari ohra pero kellna 1-opportunita' li nissettjawhom ukoll ghal klijenti taghna. Magistrat Inkwerenti: mill-esperjenza tieghek jigifieri ilek ma' Nexia BT ghidtli mit-2001, partner mit-2007 jekk fhimtek sew, qatt kellkom xi domanda jew xi rikjesta f'xi gurisdizzjonijiet ta' dan it-tip illi jkunu off shore apparti BVI ghax dik ghandi nifhem Ii ilha hafna dik irnma fir-rigward ta' I-Panama ezempju qatt ma kellkom xi request minn klijenti taghkom Maltin u minn klijenti taghkom barranin? Karl Cini: le ta' pjuttost le ghax ... ahna bdejna BT international mit-2005 konna pjuttost klijenti lokali biss jigifieri kien fit-2005 li ddecidejna li niggonjaw an international network u dak iz-zmien kienet BT international imbaghad we joined Nexia u kemm jien, kemm Brian u kemm Manuel dak iz-zmien ma konniex intiii fl-affarijiet internazzjonali pero konna qed naraw li Malta qed tiehu spinta anki flambitu internazzjonali anka minn naha ta' klijenti u ddecidejna li nibdew ilprocess. Il-process kien twil u ovvjament sa kemm wiehed jitghallem is-sistema fejn Malta u hekk, ghal fejn Malta popolari, ghal fejn Malta x'toffri eccetra it took some time jigifieri it was qednghiduhekkli kienettowards 2008 and 9 /10 li bdejna naraw interess mill-klijenti internazzjonali so our international sphere qisu beda lejn dak iz-zminijiet. ( L-emails aktar il-fuq imsernmija juru li fil-fatt kien hernm interess da parti ta' xi klijent jew klijenti ghal kumpanija wahda f'Marzu 2013. 155 1121 001122 Nexia BT bdiet tikkoncentra fuq 1-issettjar ta' kumpaniji f'Malta. IZda kellhom ukoll interess dwar settjar ta' holding companies fil-BVI - biss fil-bidu ma kellhomx dawk is-servizzi. Kienu qed jaraw li xi klijenti qabel ma jifthu kumpanija Malta riedu jifthu kumpanija fil-BVI jew fil-Panama u wara jinkorporaw £'Malta. Raw li jekk ikollhom access diga' bhala shelf company, il-process ta' inkorporazzjoni ta' kumpaniji Maltin kien ser ikun aktar mghaggel. ( Mistoqsi dwar x'inhuma 1-beneficgi Ii wiehed jixtri kumpanija fil-Panama jghid Ii: wiehed jiftah kumpanija hemm hekk u mostly ukoll in-nuqqas ta' requirements li inti on a yearly basis anka bhala forsi accounts, jew VAT returns u affarijiet bhal dawn Ii wiehed jista' ji:omm issa ovvjament kulhadd ikollu r-ragunijiet tieghu in terms of jurisdiction reference ..... it is a mixture of perception ta' 1-gurisdizzjoni, it is a mixture of confidentiality, of commercial sensitivity u affarijiethekk, kull hadd differenti jigifieri kull gurisdizzjoni ghandha I-appeal taghha ghal persuna partikolari li tkun qed tfittixha. ( Dil-kumpanija fil-Panama tista' tiftaghha sabiex taghmel negozju, i.Zda tista' thalliha bhala holding company "rieqda for eventual use". Mistoqsi fir- rigward tal-fattibilita' finanzjarja li tigi mizmuma kumpanija fil-Panama fiddawl tal-ammont ta' persuni li jridu jigi mahtura fuq 1-istatut, Karl Cini jghid li dan huwa rekwizit minn naha tal-Ligi tal-Kumpaniji fil-Panama li jkollhom dawn il-funzjonarji kollha. 1122 Ma jfissirx Ii dawn kollha jigu remunerati. L-ispiZa. li zzomm kumpanija fiI-Panama titla' ghaI madwar names mitt jew seba' mitt dollaru Amerikan fis-sena. Ghaikemm hemm margini ghoia ghall-agent li jirregistraha, jekk dil-kumpanija tibqa' shelf company ghal perjodu ta' zmien ma tigix taqbillek. Karl Cini ma jafx ma min kien tkellem sabiex titwaqqaf I-Egrant Inc jekk hux Sofia, Luis Quiel jew Adrian Dixon. Mistoqsi jekk ghandux xi emails jew xi ittri fir-rigward ta' I-instructions illi ta biex dawn il-kumpaniji jkunu jistghu jigu akkwistati jghid li jiftakar li kien irceva din il-Iista ta' dawn it-tlett kumpaniji bl-email. Fuq rimarka tal-gja Supretendent Abdilia li dawn id-dokumenti cjoe I-order form, Ia I-email, Ia forsi xi record ta' li hallas il-USD400 ma jezistu fil-file ta' Egrant Inc jghid li kien jahseb li 1-kollega tieghu kienet hadithom minn file ( iehor ghax kien hemm file ahdar waqt li kienu fl-ufficcju tieghu. Ma kienx hemm administration file ghax li kien hemm kienet "mostly the corporate documentation". Mistoqsi fir-rigward ta jekk id-deciZjoni dwar it-tip ta' kumpanija li kienet Egrant Inc kienetx decizjoni tieghu jew jekk hadux parir jew diskussjonijiet ma' klijenti li kellu jghid li 1-kontenut ta' I-articles of association rahom 1-ewwel darba meta rcieva d-dokumentazzjoni. Nexia BT ma kienux involuti fis-set up tal-kumpaniji fl-4 ta' Lulju 2013 ghax dawn kienu standard articles of association. Hu ma staqsiex u mar direttament ghal 1123 dik li hija kumpanija normali. Meta ghamlu t-talba ghal dawn il-kumpaniji dawn kienu diga mwaqfin. k-certifikat originali huwa Mercantile Section 1ekwivalenti tar-Registru tal-Kumpaniji, mhux I-MFSA. Hu ma jafx min huma Jaqueline Alexander jew Verna de Nelson ghax qatt ma ltaqa' maghhom. Jista' jkun Ii kellu 1-kopji tal-passaporti taghhom fil-file. L-anqas qa tt ma ltaqa' ma Ricardo Samaniego, Jadira Debaud, Jaqueline Perez, Siene Martinez u Elsibiel Gonzalez u ma jafx jekk jahdmux ma' Mossack Fonseca jew humiex sub-contractors. Ma jafx x'inhi r-relazzjoni maghhom. Biss mistoqsi jekk kienx jaf Ii 1-indirizz tal-ewwel Diretturi u uffictjali ta' din ilkumpanija huwa all of Mos Fon Building, second floor, east 64 Street, Panama, Republic of Panama, Karl Cini jghid Ii dan jaghti 1-indikazzjoni li kienu jahdmu hemm hekk ghax Mossfon Building huwa 1-indirizz registrat taghhom. L-anqas ma Josette Roquefor ma ltaqa'. Jaf pero li M. F. Legal Services huma Mossack Fonseca ukoll. Hu kien mar hemmhekk u kellhom numru ta' sulari f' dan il-bini u jahseb Ii kien hemm xi 200 jew 300 persuna jahdmu hemm hekk. Mistoqsi dwar Ii il-fatt Ii maghqud mad-dokument tal-inkorporazzjoni taI- Egrant Inc kien hemm ukoll certifikat ta' assignment of shares to bearer f'isem Jacqueline Alexander f'isem id-Dubro Limited S. A. u Verna De Nelson f'isem Aliator S. A. (is-subscribers ta' Egrant Inc), Ii qed jghidulek dawn Ii the assignee of this document is entitled to the bearer u b'hekk iffirmaw iC-cessjoni ta' dawn 1124 ( ;'.\ it-two shares to bearer Karl Cini jghid Ii din hija standard ukoll u 1-istess gara fir-rigward ta' Till gate Inc u Hearnville Inc. Dawn id-dokumenti flimkien maI-articles of association intbaghatulu f'pack meta Egrant Inc giet "ippasjata lilna" u wara Ii ghamilu I-order form, ipprovdew id-dokumentazzjoni Ii kellhom jipprovdu. Dan kien pakkett standard Ii wiehed jirCievi meta jwaqqaf kumpanija ta' dak it-tip fil-Panama. Dik il-kumpanija kienet intitolata Ii 1-ishma taghha jigu "entitled to bearer". Kif imbaghad johrog is-share capital, dak iC-certifikat jigi invalidat ukoll. Dan ifisser Ii kieku 1-Egrant Inc. ghaddiha lil xi haddiehor, dawn ic-certifikati ma kienu jiswew xejn. Mill-lat ta' timeline, wara Ii gew mixtrija 1-kumpaniji kien hemm I-issue tas- share capital. Mistoqsi minni biex jispjega x' gar a bejn it-8 ta Lulju 2013 u s-7 t' Awissu 2013 Karl Cini jghld Ii wara ezatt Ii kien hemm it-transfer ta' share datat 8 ta Lulju, fid-9 ta Lulju (dokument 10) kien hemm il-meeting taI-board of Directors u b'hekk gurnata wara sar s-"subscribtion shares were returned by Dubro u Aliator back to the treasury of the company". Sa dak il-punt is-share capital kien ghadu ma nharigx u ghalhekk Dubro u Aliator ma kellhomex sehem minn dawn I-issued shares. Fil-fatt is-subscription shares gew ritornati lura. Sa dak il-punt dawk iz-zewg subscription shares kienu jirraprezentaw 1interessi fil-kumpanija. Il-100 shares kienu ghadhorn iridu jigu mahruga fil1125 / -J' 00112° mument tas-subscription. Karl Cini jifhimha li dawn i.Z-zewgt subscription shares ma kellhom x'jaqsmu xejn mal-100 shares li kellhom jigu issued. Dawn iz-zewgt subscribers iridu jkunu mill-Panama. Kif jifimha Karl Cini, dawn is-subscription shares ghandhom titlu ta' subscription shares mehtiega biex tigi mwaqfa 1-kumpanija. Fir-rigward ta' dak li gara wara t-8 ta' Lulju 2013, Karl Cini jghid Ii : mela jekk wiehed jassumi li dawn is-shares kif spjegajt jien return back to the treasury and now the share capital is intact, hernm hekk hernm 1-opportunita' fejn id-Diretturi johorgu the actual issued share capital, this time in the name of a shareholder u hawn hekk fejn jidhol ATC Administrators Inc. ATC Administrators Inc hija kumpanija Ii jui:aw ukoll Mossack Fonseca to provide fiduciary services. Issa meta ahna we requested a company, we requested ukoll fiduciary services so meta huma hargu il-one share on this particular day, the one share hareg on the name of the fiduciary parallel ukoll u simili kif jinhareg dokument Malta meta jkun hernm fiduciary involut, li hareg lil fiduciary company. Dan ifisser li fit-8 ta' Lulju 2013, fil-meeting tad-Diretturi gie deci.Z Ii jinhareg share wiehed favur t' ATC Administors Inc b'valur nominali ta' 100 Dollaru. Ir-rimanenti 99 shares baqghu mhux issued. ATC Administrators Inc. hija 1kumpanija ta' Mossack Fonseca Ii tipprovdi fiduciary services u Ii tista' zzomm "fiduciary shares on a fiduciary basis". Jigifieri Dubro u Aliator irritornaw zewgt subscription shares u nhareg issued share wiehed. Dan jista' jsir ghax il-minimu ta' issued shares jista' jkun wiehed u ma jibqax aktar mehtieg Ii jkun hemm tnejn. B'hekk tigi li hemm ten thousand shares (Ii huma maqsuma £'100 shares ta' USDlOO dollaru Amerikan il-wiehed) Ii huma 1- 1126 (_) 0J1127 authorised share capital i.Zda li minnhom share wiehed ta' USDlOO biss gie issued. Dan I-issued share wahdieni kellu imbaghad ir-rights kollha fil- kumpanija. Jidher li d-Diretturi baqghu 1-istess. La Nexia BT u 1-anqas Brian Torma jew Karl Cini jew it-tnejn li huma, ma ghandhom interess ta' shareholders, directors, jew subscribers fl-ATC Administrators Inc, li kienu nominee shareholders f'isem Brian Torma. Brian Torma kien 1-UBO fit-tliet kumpaniji li xtraw u dan peress li rieduhom bhala shelf companies. Ma kienx hemm raguru partikolari ghaliex riedu li Brian Torma jkun 1-UBO aktar milli d-ditta taghhom Nexia BT jew xi kumpanija ohra fi hdan in-Nexia BT. Brian Torma ghazel li joqghod hu bhala UBO. Bhala parti mill-package li kien irdeva ghat-twaqqif ta' dawn it-tliet kumpaniji kien hemm ukoll is-share register li kien mahrug mirm Mossack l Fonseca stess u li huwa mehtieg skont il-Ligi tal-Panama. Skont dak li Karl Cini jaf, dan id-dokument ma jehtiegx li jkollu firma, timbru jew xi formalita ohra. Dan id-dokument ma jigix mahrug jew sottomess lir-Registru Merkantili tal-Panama. Karl Cini jghid li x-share certificate jghid li x-shareholder huwa ATC Administrators Inc., u dan id-dokument kien gie ghandhom bhala parti mill- 1127 P ;-:, -~ ~ 2n Uvll 0 package. Ma hemm ebda riferenza ghall-kumplament tad-99 share iehor ghax dawn ma gewx issued. F' dak 1-istadju huma zammew share wiehed biss ghax ma kienx jaghmel sens li ghal shelf company jaghmlu issue ta' 99 shares ahra li 1-ammant taghham kien ilahhaq USD9900! Kien ikun ammant ta' share capital mahrug ghalxejn. Imbaghad meta tinbiegh ix-shareholder 1-iehar setgha jaghmel issue ta' dawk id-99 share. II-one share li gie issued gie fully paid up. (' Id-dakument li juri Ii Brian Tanna kien qieghed iZamm dan is-share f'ismu bhala UBO huwa numru sittax. 156 Dan id-dakument gie mahrug fid-9 t' Awissu 2013. Biss meta mistoqsi jekk qabel dak id-dokument kienx hemm xi iehor Ii kien juri li ATC Administrators Inc kienu qeghdin iZommu dan is- share ghal Brian Tanna, Karl Cini jghid li ma jidhirlux li ghandu dan iddakument u 1-anqas ghandu xi dokument li juri r-relazzjoni bejn ATC Administrators ma' Brian Tanna ghax I-ATC Administrators Inc "ma jzommux shares in their own account, ATC dejjem jagixxu biiala fiduciaries". Din hija d-dikjarazzjoni ta' ATC Administrators Inc Ii kienet tghid Ii ATC Administrators kienu s-sidien u kienu qeghdin iiomrnu azzjoni wahda (hold ownership and beneficial interest in one share) f' Egrant Inc Ii kienu exclusively vested in favour of Brian Tanna "the client" kif ukoll li clan is-sehem jew ishma ohra Ii setghu jigu issued to us fir-rigward ta' dawn 1-ishma kienu sejrin jinzarrunu f'kull waqt f'isimhom upon trust for the client u ddikjaraw ukoll li huma kienu lesti Ii jhalsu lill-klijent kull dividend u dues li ghalihom setghu ikunu intitolati bis-sahha tal-fatt li huma kienu sidien ta' dawn 1-ishma u qablu wkoll li jezegwixxu trasferiment ta' dawn 1-ishma jew jezerti.taw is-setghat tal-votjew Ii jaghmlu minn dawn 1-ishma skont kif ikunu diretti mill-klijent. Din id-dikjarazzjoni kienet iffirmata minn Letitia Montoya, Yvette Rogers u Luis Quiel. 156 1128 (J L-ittra immarkata bhala dokument 13 kienu rcevewha bhala parti mill- package. Din hija datata 19 ta Lulju, 2013, iffirmata mid-Diretturi ta' Egrant Inc indirizzata lil BTI Management Limited fejn jinghad li Egrant Inc, "has never traded, entered into any contracts or obligations what so ever, nor have it's directors been active on its behalf in any manner. Consequently the company has no assets or liabilities at this time". Meta mistoqsi ghaliex din id-data ta' din 1ittra hija qabel id-9 t' Awissu 2013 Karl Cini jghid Ii safejn jiftakar dik tkun parti mill-package u hija intiza Ii turik Ii din il-kumpanija qatt ma tkun intu:Zat u b'hekk ittik certu serhan il-mohh. Din ma kienetx parti mir-rikjesta Ii kienu ghamlu Nexia BT u dan ghaliex huma riedu kumpanija standard, shelf company Ii ma tkunx ghamlet negozju. Mistoqsi ghaliex din 1-ittra tidher Ii ma hargitx fuq letterhead ta' Egrant Inc, Karl Cini jghid li forsi dan ma kellhomx il-fancy letterheads ghax dawn 1-ittri johorgu minnhom bil-mijiet. Mistoqsi ghaliex imbaghad 1-ittra Ii ggib in- numru 6 fil-file taI-Egrant Inc (datata 16 ta' Frar 2017 - dwar li Egrant Inc kienet fi stralc) kienet miktuba fuq letterhead ta' Mossack Fonseca, Karl Cini jghid Ii f' dak il-kaz kien huwa stess Ii talab Ii tkun fuq letterhead sabiex ikunu jistghu jipprezentawha lil media. 157 Mentri din 1-ittra dokument 13 ma 157 lttra mibghuta minn Ricardo Samaniego li permezz taghha informa li Egrant Inc kienet giet stralgata. Wara li sar dan 1-ei:ami u li ngieb ghall-attenzjoni tal-Forensic Accountants Harbinson Forensics dawn sabu prova teknika li din 1-ittra kienet giet abozzata minn Karl Cini u mibghuta ghall-firma lil Mossack Fonseca. Ricardo Samaniego jixhed li huwa gharaf il-firma tieghu fuq dan id-dokument pero qajla kien jaf ghal xiex 1129 kellhiex letterhead ghax ma talbuhomx u ma kellhomx interess stante li Karl Cini kien jaf li gejja minghand Mossack Fonseca. Ladarba rceviha minghand Mossack Fonseca, Karl Cini kellu mohhu mistrieh. Fuq id-dokument datat 7 t' Awissu 2013 li huwa c-certificate of incumbancy m'hemmx indikat min huwa 1-UBO ghaliex fuq dan iC-certifikat ma jkunx hemm indikat min huwa 1-UBO. B'riferenza ghad-dokument 11, li huwa s- share register, 158 Karl Cini jghid li dan jindika wkoll li dak il-one share huwa nominative u li mhux bearer u dan ifisser li huwa issued f'isem individwu. Kieku kien mahrug to bearer, kien ikun hemm imnizzel li qieghed mahrug to bearer. B'riferenza ghad-dokument numru 15, li huwa t-traduzzjoni tac-certifikat mahrug mill-Pubic Registry tal-Panama datat 8 t' Awissu 2013 huwa traduzzjoni tas-certificate of good standing tal-Egrant Inc. Dan ma jghidlekx min huwa 1-UBO. kien qieghed jiffirma. Karl Cini hawnhekk mhux biss talab li din tkun fuq letterhead ii:da kien hu stess li abozza din 1-ittra. 158 Kopja tas-share register li kien juri li sehern wahdieni nominative bil-valur ta' mitt dollaru Arnerikan (US$100) kien gie rnahrug f'isern ATC Administrators Inc. bhala azzjonist ta' dan is-sehern wahdieni. 1130 () Supr. Ian Joseph Abdilla: Mela f' dan 1-istadju x-xhud qed jigi muri specifikament Dok. YF 13 u qed naghrnlu referenza ghad divider li qieghed immarkat Egrant? Karl Cini: mela fuq din ghandek iz-zewg invoices ta' s-set up biex tara lithe cost due add up minhabba certu dokumentazzjoni li wiehed jordna ma' !incorporation imbaghad e:Zatt wara. Supr. Ian Joseph Abdilla: I ippermettieli wanda jekk joghgbok? Karl Cini: mela le .... u dawk hafna dokurnentazzjoni li ghandna annessi hawn hekk certu dokumentazzjoni, provision for directors eccetra eccetra ghal hekk huwa provision for the power of attorney, ok imbaghad ghandek I-order form fejn you select the jurisdiction, ... u tagli.Zel, taghzel liema huma s-subject clauses li jindicate the purpose generali holding u konsulenza, company subject clauses ... fil-fatt ahna sselectjajna ... 1-ebda interess iehor imbaghad ghandek section three standard authorised capital, ghandek imbaghad skont ilgurisdizzjoni li ha taghzel the vary standard u kif qed tara 1-istandard f' dan il-kaz kien 10, 000 Dollars authorised share capital divided into two hundred shares with a value of 100 Dollars each u qieghda ttikjata hemm hekk, imbaghad fejn ghandek the various individuals Ii ghandek ikunu bhala directors I officers Ii dehru fuq 1articles, ghandek jiena kkonferrnajtilhom that they need to be appointed by them so the directors, three directors, President, treasurer, secretary indikajnilhom Ii jkunu jridu jappuntawhom huma. Supr. Ian Joseph Abdilla: alright, dak id-dokument ghal li jista' jkun huwa xi standard format u forsi bid-drop box jew bid-drop x'jghidulu hawn, ghandek iddrop down list? I id-drop down list, no, no, no, mhux hekk u fil-fatt irnbaghad isKarl Cini: share certificate, section, fil-fatt ghandek sub section two ghandek article 4, sub section 2 li hija additional information farseeing the appointment of directors jirreferilek ghal kemm diretturi I officers iridu jigu appuntati so that is all by law. Is-section ta' wara jigifieri section five, ghandek is-share certificate, infatti ahna ttikjajna that we own them registered shares u name of shareholder Brian Torma under nominee provided by Mossack Fonseca, that is where ATC status was appointed. u ghandek number of shares, one, value of shares Supr. Ian Joseph Abdilla: 1, number of certificates one . ... jekk trid extra certificates u jiena ghidtilhom le ma ghandhiex Karl Cini: bzonn extra share certificates. Additional requests, ... ikollok b:Zonn corporate seal u hekk, alma ma kellniex b:Zonn dawk 1-affarijietu tlabniha ukoll certificate of good 1131 [' r . ... v Jl 1J n(., ~ standing u certificate of incumbancy, id-differenza bejniethom ic-certificate of good standing johrog rnill-merchantile registry, public registry fejn it is in good order rninn naha ta' r-registry u c-certificate of incurnbancy johrog rnid-diretturi ta' 1-kumpanija stess fejn jillistjaw min hurna d-diretturi, shareholders eccetra. Jekk hernrn bzonn certification requirements, kellhom b:lonn ikunu authorized jew legalised, ahna optjajna dak iz-zrnien illi they are not, additional instructions ... billing instructions and that basically our correspondance kif ha jibghatuhom u meta eventwalrnent for August, 2013 intbaghatet the actual form. Supr. Ian Joseph Abdilla: Tonna? jigifieri dik irnlejtha inti irnrna 1-firrna hija ta' Brian ... in the mean time tinsiex Ii during July, kien hernrn ukoll Karl Cini: korrispondenza fejn diga' qed ninfurmawhom who is going to be the ultimate beneficiary biex huma jghaddu share certificate ... () L-order form kienet iffirmata minn Brian Torma pero huwa ma jafx kienx baghtha b'email jew by courier, ghalkemm "affarijiet originali hekk nib ghatuhom courier pero ma niftakarx". Ma jafx jekk id-dokument innifsu hux saved fuq xi computer jew server. Zgur li zamm kopja tal-original. Jekk qeghdha £1-e-mail trid tkun £1-inbox tieghu, fil-main server. L-emails jorganizzahom xahar b'xahar skont id-data. () It-tliet kumpaniji segwew 1-istess pattern, ghalkemm ghad-differenza ta' Tillgate Inc u Hearnville Inc, Egrant Inc ma gietx segwita bi trust. Ma jiftakarx jekk fir-rigward ta' Tillgate Inc u Hernville Inc it-trusts fi New Zealand gewx imwaqfa qabel jew wara illi 1-UBO taghhom gew Keith Schembri u Konrad Mizzi. 1132 r . ....... ,., . Uvl133 B'riferenza ghad-dokument datat 9 th August, 2013, markat 16, hemm din id-dikjarazzjoni - : c ATC Administrators Incorporation do hereby acknowledge and declare that the beneficial interest in and ownership of one share represented by share certificate number one of Egrant Inc, Incorporation was registered, with registered address at Mos Fon Building, second floor, East 54 street, Panama, Republic of Panama and in respect of which we are registered as the holder are exclusively vested in favour of Brian Torma with address Flat number 6, Delano Flats, Triq ..., Marsascala eccetra, eccetra client and that such shares together with all other shares here after issued to us in respect of such shares by way of capitalization of the profits or reserves in any other manner are and will at all times be held in our name upon trust for the client and we under take and declare that we will upon request dully account and I or pay to the client, all the dividends and other moneys or rights paid or accruing to which we may be entitled by virtue of our holding of the said shares and further under take and agree that we will execute a transfer there off or exercise the holding powers there by confered or otherwise deal with the said shares in such manner as we need from time to time by directed by the client. Din hija dikjarazzjoni mhux mahruga fuq letterhead u Karl Cini ma jafx iwiegeb ghaliex dak id-dokument ghandu dak il-format li huwa 1-istess bhal dawk taz-zewg kumpaniji 1-ohra. Ghalkemm jaf li Luis Quiel jahdem ma ~- Mossack Fonseca fir-rigward ta' Yvette Rogers u Leticia Montoya jassumi li jahdmu ma Mossack Fonseca. Hu kien iltaqa' ma Luis Quiel biss. Mistoqsi jekk jaghrafx li dan id-dokument 16 jixbah it-tipa u 1-mod ta' kif jiktbu Mossack Fonseca, Karl Cini jghid li hekk jidher "nifhem li for the standard documentation qed nassumi li iva" ghalkemm jinnota wkoll li c-certificate of incumbency, dokument 14 juri li huwa f'tipa differenti, ghalkemm dan huwa £'format ta' certifikat u mhux ittra. Karl Cini jikkonferma li dan huwa 1ewwel dokument li kien jindika li Brian Torma huwa 1-UBO ta' share wiehed 1133 fl-Egrant Inc. Dan id-dokument ma jiftakarx meta rcevieh ghalkemm kien parti mill-package li rcieva fil-perjodu tal-2013. Dan id-dokument ma talbuli.x wara li nqala' 1-kaz u gew zvelati I-Panama Papers. Jghid hekk: Karl Cini: no, no, no assolutament. Dan jibghatuhulek bil-fors biex jghidulek ghal min qed ii:ornrnu, that is standard. Ma neskludix li kieku tlabtu pero ovvjament kien ikollu gumata u data differenti. Id-dokument a fol 17 huwa I-indemnification letter data ta 12 t' Awissu 2013 (_ iffirmata mirm Karl Cini f'isem BTI Management Limited, ghalkemm 1-UBO tal-Egrant Inc. huwa Brian Torma personali. Mistoqsi ghaliex din 1-ittra ta' indennizz hija ffirmata minnu ghal BTI Management u mhux minn Brian Torma personali dato 1-oneru assunt fuqha, Karl Cini jghid Ii: Karl Cini: ghax hurna ma' 1-agenti taglihom Ii ahna BTI Management Limited konna at that stage agenti ukoll taglihom ghandhom relazzjoni kif taqbad tghid certu relazzjoni iktar vicin u jaccettaw fil-fatt meta ghamel I-order form vera iffirma Brian Torma irnma ddraftjajniha ahna bhala BTI Management, that is the document li talbuni hurna biex nipprepara u niffirma u dak li tajthom u staqsewnix biex jaghmlu Brian jew biex naghrnluha ahna, BTI Management staqsewni ghax ahna konna 1-agenti ta' 1-kumpanija. Nifhem il-punt tieghek ukoll Sur Magistrat pero. () Dan huwa d-dokument li Mossack Fonseca talbuh jipproduci f'isem BTI Management Limited u huwa tahom lilu - fuq talba taghhom. B'riferenza ghad-dokument numru 18 li huwa I-board resolution ta' Egrant Inc datata 12 t'Awissu 2013 li biha giet mahtura Yakeline Perez biex taghti 1134 -f \ [';: .-, .·1 .; n ~ l#VlljJ prokura lil Brian Tonna u Karl Cini, meta Brian Tonna kien ilu UBO t'Egrant Inc. ghal mad war xahar, Karl Cini jikkonferma li din kienet prokura generali u li kellha tibqa fis-sehli. sat-12 t' Awissu 2016. Karl Cini jghld li huwa gie moghti wkoll il-prokura generali ghax hu kien 1-iktar li jikkorrispondi ma' Mossack Fonseca "jigifieri kien hemm bionn li jsir xi fiaga fil-kumpanija". Din kienet prokura generali da parti tad-diretturi u mhux tas-shareholders. Huma r setghu ghailu li jkollhom diretturi Mal tin jew ohrajn izda fl-order form huma ghazlu li jkollhom dik it-tip ta' struttura. Safejn jaf hu m'hemmx htiega filLigi tal-Panama li d-diretturi jridu bilfors ikunu mill-Panama. Mistoqsi x'kien 1-iskop illi tigi ezegwita din il-prokura mid-Diretturi filPanama lilu u lil Brian Torma, Karl Cini jghld :qed tghid il-prokura hija xi li.aga standard li jagli.tuha kif ikun hemm diretturi appuntati minnhom, again it is a standard process, pero kif qed tagli.ti 1-prokura stess qed tagli.ti I-power li jekk qed taghmel xi haga, any way nassumu Ii Brian kien iqum filghodu u jghld nixtieq nuza 1-kumpanija jien seta' jaghmilha. Mistoqsi dwar 1-ittra datata 15 ta' Marzu 2016 markata bhala dokument 3 li fiha Brian Tonna jghld li ried li 1-Egrant Inc tigi stralCjata, Karl Cini jghld li 1originali taghha kienet intbaghtet bil-posta, ghalkemm ma jiftakarx jekk kienetx posta registrata. Karl Cini jghld li din 1-ittra kitibhielu hu. Ma jafx kif gie s-sinjal fuq 1-isem ta' Brian Tonna u 1-firma tieghu, sinjal dritt li jaqsam il-pagna kollha u dan ghaliex fil-korrispondenza 1-ohra ma kienx hemm 1135 + sinjali dritti jaqsmu 1-karti b' dan il-mod. 159 Ma jafx ghaliex gie jidher hekk. Ma jiftakarx jekk kienx hemm dan is-sinjal fuq I-original ukoll u ma jafx jekk dan id-dokument kienx gie saved. Jista' jkun li ma giex saved. Ghalkemm meta konfrontat: Magistrat Inkwerenti: pero jkun hemrn xi raguni gli.aliex ma tkunx issejvjajtu peress li hija deciZjoni importanti hawn hekk, hawn hekk qed tgli.idulhorn nehhu n-nofs? Karl Cini: Zamrnejt kopja hux. Magistrat Inkwerenti: imrna hemrn xi ragu.ni ma tli.allihx ukoll fuq il-computer, nali.seb normalment tissejvja inti? Karl Cini: () iva, iva mhux hekk. Mistoqsi x'raguni kien hemm ghaliex baghatu din 1-ittra lil Mossack Fonseca fil-15 ta' Marzu ta' t-2016, Karl Cini jghld li r-raguni primarja kienet li f' dak i.Z-zmien: inqala' dak li nqala' and we decided that we don't really need it any more because shelf company kienet u shelf company baqghet, qatt ma intu.Zat sewwa sew iktar ridna nehilsu minnha kemm jista' jkun malajr. Magistrat Inkwerenti: sa fejn naf jiena 1-ikbar kjass, dak iz-zmien kien qam fuq ilHern Ville u fuq it-Till gate? Karl Cini: ehe. Magistrat Inkwerenti: Egrant dak iz-zmien kienet diga' bdiet tissern.rna'? Karl Cini: iva iz-zgur. Magistrat Inkwerenti: kienet zgur? 159 Dan is-sinjal jidher li huma dots starnpati u rnhux qarsa jew fil-photocopy jigi nazin. 1136 () Karl Cini: ehe. Magistrat Inkwerenti: u f'liema kuncett bdiet tissemma' 1-Egrant? Karl Cini: kienet qed tissemma fil-kuntest li ma kienux jafu ta' min hi. Magistrat Inkwerenti: so il-fatt Ii ma kienux jafu ta' min hi kien hemm ghal fejn Ii tigi likwidata ghaliex 1-inkwiet? fl-istess i:mien ukoll anka minhabba I-link li kien hemm ma' IKarl Cini: Mossack Fonseca u 1-kjass Ii nqala' fuqhom ukoll, we decided ukoll to terminate. Magistrat Inkwerenti: ir-relazzjoni ta' 1-ufficcju? Karl Cini: rnhux ir-relazzjoni maghhom irnma fejn kont qed niehu hsieb ilkumpaniji Ii semrnejtlek ukoll baghatna instructions li ahna ma nixtieqx inkunu iktar interrnedjarji taghhom u biex jehduhom huma over as direct clients. F' dan il-kaz partikolari peress li Brian kien beneficial owner seta' mill-ewwel jillikwidaha. Magistrat Inkwerenti: issa ara mela 1-Hern Ville u t-Till gate some where along the line, inqala' klijent ghalihom, 1-Egrant ma inqalghax klijent ghaliha? Karl Cini: qatt. Magistrat Inkwerenti: sorry? Karl Cini: qatt. Magistrat Inkwerenti: lanqas xi klijent barrani? Karl Cini: lanqas. Magistrat Inkwerenti: interess fiha ma ntwera minghand hadd rnhux qed nghidlek Joseph Muscat ta' jiena jew Michelle Muscat jigifieri klijent barrani? le, le ta' ghax kelli wara Ii ssettjat Egrant kelli rikjesti ghal Karl Cini: kumpaniji kelli klijenti barranin u rnarru fuq il-BVI company ma riedux ... Magistrat Inkwerenti: for BVI rnhux ghal Egrant? Karl Cini: ma riedux Panama company for some reason. Magistrat Inkwerenti: ma riedux Panama company issa mela 15th March, 2016 allura qed tghidli Ii ghamel Brian Torma din ir-rikjesta biex il-kumpanija tigi magh.luqa? 1137 Karl Cini: pero ma rcevejtx konferma fuqha din, ma rcevejtx lanqas risposta, acknowledgement xejn allura wisq bdejt nimmagina li dak iz-zmien kull hadd kien b'panic attack u ma tawx kasha. Magistrat Inkwerenti: fir-rigward ta' Hem Ville u Till gate ghamilt talba simili? Karl Cini: le ma gli.arniltx talba simili jien. Magistrat Inkwerenti: u x'raguni kien hemm gli.ax dawk nali.seb kienu iktar in the lime light rninn Egrant ghax Egrant hadd ma kien jaf ta' min hi mentri ta' dawn? Karl Cini: mhux il-kompitu tieghi kienet x'jaghrnlu dawn. Magistrat Inkwerenti: ghax kienet up to them u ma dhaltx fiha, rnentri din peress li kienet ta' Brian Torma iddecidejtu li jistghu jghalquha pero jidher illi skont dak li qed nara hawn hekk haduha relax mhux hai:in dawn? Karl Cini: le kif qed nghidlek ma rrispondinix fuq din, ircevewha, ma ircevewhiex, acknowledgement ma kellhiex. Magistrat Inkwerenti: fhimtek. Karl Cini: tant hu hekk li. Magistrat Inkwerenti: dak iz-zmien naturalment kienu rnaqbudin allura qed nifhern? Karl Cini: qed nirnmagina jiena wkoll li hekk. Magistrat Inkwerenti: pero baqghu jahdmu dawn imbaghad il-Mossack Fonseca sa fejn taf inti? Baqghu joperaw? Karl Cini: iva ta. Magistrat Inkwerenti: baqghu joperaw. Karl Cini: baqghu joperaw. Magistrat Inkwerenti: imma jigifieri mhux ei:empju ... Karl Cini: they ... ghax filfatt hafna minn clan il-persuni li kont nikkorrispondi miegli.u ma ghadux hemm. Magistrat Inkwerenti: ma ghadux hemm. Pero effettivament sa fejn taf inti kienu baqghu jahdmu b'xi mod? 1138 Karl Cini: sa kernm ilu, sa Jannar meta gharnilt ir-request, Brian ghamel irrequest for the dissolution, kienu ghadhom joperaw u fil-fatt sa Frar / Marzu meta ircevejt ... id-documents B'riferenza ghad-dokument 5, li hija ittra datata 19 t' Jarmar 2017 iffirmata minn Brian Torma lil Mossack Fonseca Karl Cini jgli.id li din hija follow up ghall-ittra markata dokument 3 tal-15 ta' Marzu 2016 160 ghax ma kienux irrispondewh ghaliha u ghalhekk baghtulhom din 1-ittra fejn wara Mossack ( Fonseca infurmawhom li din mhux biZzejjed, u ried ikollha wording partikolari, ghamel dan il-wording kif mitlub u Brian Torma iffirmaha u baghatuhielhom. FI-emails zgur li hemm kopja mehmuza. Din mibghuta b'email fid-19 ta' Jarmar 2017. Magistrat Inkwerenti: taf ghaliex qed nistaqsik ghaliex it-tnejn li huma dawn jidhru illi mibghut cioe' li huma datati 19 th of January, 2017 tajjeb issa, hin jekk intbaghatux bl-email jew le hawn hekk ma ghandniex pero meta imbaghad tara ddokument a fol. 1, number 1 illi huwa allura 1-istrument of dissolution, dak iddokument li dissolution, li wassal ghad dissolution ta' 1-Egrant, hawn hekk qed jinghad illi I-meeting ta' s-shareholders ta' 1-Egrant sehli. on the same date, 19 th January, 2017 at 11.45 u li qed nara naqra difficli jiena illi tghidli tibghathielhom by email, I mean ha taslilhorn by email, tghidli ahna hawn hekk qieghdin ma nafx sitt sieghat I seba' sieghat qabilhom jigifieri jekk baghatilhom wara nofs in-nhar dawn waslitilhom filghodu bl-email irnma possibbli li ha jiehdu decizjoni bhal din illi they abide by your instructions on the same day meta dawn ma ghandhornx ilkarta iffirrnata 1-originali ta' r-resolution? ( _,. Karl Cini: ma talbunix karta origmali, talbuhieli by. Magistrat Inkwerenti: lanqas? Karl Cini: le. 160 Ittra minn Brian Tonna lil Mossack Fonseca Head Office li permezz tagliha Tonna talabhom biex jistrakjaw lil kumpanija Egrant Inc. Tonna talabhom jaghrnlu kuntattma BTI Management Limited ghal dan. 1139 Magistrat Inkwerenti: nara daqs xejn libertini dawn, ma nirnrnaginanhiex naghmel hekk jien Malta, talba biex inxolji kumpanija u nircievi email? Karl Cini: jiena ma naghrnilhiex. Magistrat Inkwerenti: but they do it, it seems. Hi daqs xejn. Karl Cini: jigifieri huma ha jkollhom fir-records, is-share register u ... jigifieri colloboration li I-Brian is actual u li gejja minghandna bhala let's say 1-agenti taghhom. Supr. Ian Joseph Abdilla: I-issue nahseb li hija anka li nistghu niehdu hawn hekk rnhux just li they abided by your instructions irnrna marru ghand Nutar jigifieri jekk tara Dok. 1, id-Dok 1 rnhux just bicca karta li forsi xi hadd irCieva 1email u jaghmel a document of dissolution imma dak 1-istess document of dissolution huwa att pubbliku jigifieri dan. Magistrat Inkwerenti: jigifieri dan marru ghand nutar, marru bil-karta ghand innutar dan £1-ahjar ipotesi ta jigifieri. Supr. Ian Joseph Abdilla: sa kernrn ma kellhomx nutar £1-istess karnra li xogholu kien jaghmel biss dawn 1-affarijiet maghhom 100 % minghajr ma kellhom kju, minghajr ma kellhom back log, imqar ma kellhom imqar gumata xoghol b'lura u dawn tipo qdew lilna mill-ewwel malli ircevew I-instructions taghna tipo, kieku tghid hadu gimgha biex jaghmluha, tghid irnrna dawn qishom they were sitting down just in the midst of all this, of all what was going on with Mossack Fonseca just waiting for our instructions to disolve one of the companies bhal ma nahseb taf inti aktar minni, ma kellhomx kumpanija wahda jigifieri min jaf kernrn f' dan ilperjodu ircevew instructions, din Ii jiena tidher ftit stramba ukoll? Karl Cini: jiena meta ircevejt id-dokumenti ta' d-dissolution issa, issa jekk huma ircevew 1-istruzzjonijiet ... issa forsi jekk ghamluha sitt ijiem wara u gharnluha according to the instructions ... Magistrat Inkwerenti: hawn hekk Ii qed jinghad huwa illi I-meeting ta' sshareholders biex inkunu eari, il-meeting ta' s-shareholders hawn hekk qed jinghad illi sar on the 19 th January, 2017 at 11. 45 am issa irnbaghad il-kuntratt notarili jidher illi huwa ffirmat? Karl Cini: ghandek it-timbru 23rd February. Magistrat Inkwerenti: jiena qed nara it-text 1-ispanjol ta', illi mbaghad dan jidher illi dan gie iffirmat fil-15 th February, 2017 quddiem in-Nutar jigifieri rnhux daqs hekk sorpriz bl-att notarili daqs kemm. 1140 () Supr. Ian Joseph Abdilla: jew huwa back dated skont meta rcevew !instructions bhal ma nahseb meta ahna. Magistrat Inkwerenti: in-nutar nara diffidi jiena. Supr. Ian Joseph Abdilla: nipprezentaw il-Form K? Karl Cini: bhal meta ahna Sur Magistrat, u ghandek 14 days biex tissabrnitjaha. Supr. Ian Joseph Abdilla: resolution dated of. r nahseb 14 days u nghidu isma' with effect from jew by Magistrat Inkwerenti: jigifieri 1-kuntratt notarili li jsir on the 15 th of February, it makes sense, Ii qed nistaqsi hu kif is-share holders ta' 1-Egrant jaghmlu dan !extraordinary general meeting biex ixolju 1-kumpanija on the same day illi 1-karti 1-originali ghadhom ma waslulhomx, I mean that beats me. Tghidli u iva rnhux bl-email ... inuna tidher naqra stramba qed tifhem, that is it u allura qed tghidli li din giet xolta b' resolution tan-19 th January, 2017 u formalizzata fil-15 th February, 2017 qed nifhem hux hekk? Karl Cini: u t-timbru tar-registru hareg 23 rd. Magistrat Inkwerenti: u mbaghad irregistrawha 23rd February, 2017. Karl Cini: ghax inti imbaghad ghandek il-process ghax kif fhimt jien jaghrnlu xi adverts fuq il-gazzetta wkoll. { ..J'- Magistrat Inkwerenti: issa imbaghad nigu ghal Dok. 61-ahhar dokument li hawn, hawn hekk u huwa 16th February, 2017 iffirmat rninn Riccardo Sameniego, Director and President, din id-darba fuq ii-letter head ta' 1-Mossack Fonseca, 1-ittra iffirmata rninn Riccardo Sameniego Ii ghandi nifhem Ii huwa fil-Panama dan? Karl Cini: hekkhu. Magistrat Inkwerenti: allura I-original fejn hu ta' din 1-ittra? Karl Cini: qatt ma baghatuhieli, baghatuhieli email. Magistrat Inkwerenti: bi scanned copy ta' I-email ukoll? Karl Cini: iva. Magistrat Inkwerenti: u qatt ma baghatulek 1-originali? Karl Cini: no. Again this is a document, ma huwiex standard, tlabtu jiena specifikament matul ovvjament il-mistoqsijiet varji li bdejna nircievu minghand ilrnedia u ridt dokument ghal inqas in scanned format biex nipprezenta ghal inqas 1141 .-f... •. dokument li qed jghid li Brian kien baqa' ghax effettivament share register baqa' 1-istess, ma inli.arigx share register gdid ghax ma hargux shares godda jigifieri min jistaqsini ghal share register updated, 1-unika wiehed li pprezentajt li huwa 1originali huwa 1-unika wiehed . Magistrat Inkwerenti: huwa dan? Karl Cini: huwa dak. Muri 1-ittra dokument 3 (minghuta minn Brian Torma lil Mossack Fonseca) u 1-ittra dokument 6 (mibghuta fuq letterhead ta' Mossack Fonseca iffirmata () minn Ricardo Samaniego) u Ii hemm sommiljanza kbira bejn il-font u I-mod tal-kitba tad-dokument Dok. 3 u Dok. 6, bl-istess stil u Ii huwa stil differenti minn kif jiktbu fil-Panama (kif hemm indikat ezempju dokument 13) Karl Cini jghid li iva: Magistrat Inkwerenti: fejn fil-Panama jiktbulek 1-isrnijiet bold u hafna affarijiet hekk, il-fond li jidher li kienu juiaw dawn kienet I-Arial mentri hawn hekk f' daqqa wahda qed naraw illi 1-fond inbidel ghal Times New Roman u b'mod partikolari jekk inti tara t-title -1-istess jigifieri huwa prattikarnent kwai:i mhux ei:att, irn.rna kwazi copy and paste, ghal li jista' jkun din 1-ittra? Karl Cini: dak jiena baghathielu t-text. Magistrat Inkwerenti: it-text inti ktibtulu hux? iz-zgur mela. 161 Ghax din it is not a standard document, it-text Karl Cini: jiena baghatulu ghaliex what is that you wanted to say ghax ma nafx ovvjament ghax huma ma jafux x'rnistoqsijiet qed jistaqsuni, what we wented to cover so jiena kelli naghrnillu ei:att what we wanted to cover. Magistrat Inkwerenti: u baghatlu t-text, iffirrnahulek, skenjahulek u baghatilek. Karl Cini: proset. Su pr. Ian Joseph Abdilla: 161 ghandna insibuh fl-email? Kif intqal aktar il-fuq, dan huwa konferma mir-relazzjoni tal-Forensic Accountants Harbinson Forensics. 1142 (.) . .. Gvl ' .l ~ Karl Cini: A • ~ ' .;-;, • ''' ':tJ hekk suppost iva. Magistrat Inkwerenti: irnma importanti 1-originali din ma indenjax ruhu ji]?ghata? Karl Cini: le. Magistrat Inkwerenti: ta' min jitolbhielu nahseb hu? Karl Cini: le nitolbhielu. Magistrat Inkwerenti: ta' min jitolbhielu 1-originali ghax nahseb li importanti li jkollok I-original fil-file ta' 1-Egrant qed jattestjalek xi haga importanti bhal dik. Issa xi haga ohra Supretendent? (..... Supr. Ian Joseph Abdilla: inti ma' Mossack Fonseca ghandkom kuntatt? Karl Cini: iva. Again hafna minn nies issa qed jitilqu jigifieri anka biex hrigt din id-dissolution ghax issa differenti n-nies. Kuntatt ma' Jacqueline Alexander u Verna De Nelson le direttament qatt ma kellu u 1-anqas ma Ricardo Samaniago. Mad-Ditta Nexia BT hemm b'kollox madwar 120 ruh impjegat. Taht BT International Management qeghdin madwar 22 ruh u maz-zmien ftit inbidlu nies. Hu qieghed partner imbaghad hemm zewg diretturi. Isemmi isem 1impjegati li hemm mieghu. Egrant Inc qatt ma kellha kontijiet bankarji. Qatt ma rceviet flus. Ma hemmx relazzjoni bejn Egrant Inc u I-Bank Pilatus. Ir-relazzjoni tieghu mal-Bank Pilatus kienet fis-sens li gieli hadulhom klijenti biex jifthu kontijiet bankarji hemmhekk. Hu gieli mar hemmhekk personalment. Kien jinnegozja ma 1143 i Hamidresa Ghanbari. Gieli ltaqa' ma' Ali Sadr ukoll, biss dawn kienu jkunu laqghat kazwali - "it is more ikun gh.addej hello, how are you u daqs hekk". Meta ltaqghu huma ltaqghu fil-Bank Pilatus u qatt ma ltaqghu in-Nexia BT. Magistrat Inkwerenti: mela ara din 1-investigazzjoni kollha bdiet minn artiklu li kitbet is-Sinjura Daphne Caruana Galizia? Karl Cini: hekkhu. Magistrat Inkwerenti: fejn fast affarijiet ohrajn ghamlet diversi allegazzjonijiet ta' certu serjeta' fil-konfront ta' 1-mara ta' 1-Prim Ministru u diversi nies ohrajn. Issa 1-artiklu in kwistjoni huwa dak li kien gie ippubblikat fl-20 ta' April, 2017 fis-7. 59 pm intitolat - Declarations of Trost in Pilatus Bank safe in Egrant Inc shares held for Michelle Muscat . Kemm ilek tahdem fuq dan id-dossier, fuq dan il-file ta' 1Egrant, jigifieri Hem Ville giet miftuha u eventwalment akkwistaha Conrad Mizzi, Till gate giet miftuha u eventwalment hadha Keith Schembri, Egrant qatt ma kien interessat fiha I-Prim Ministru jigifieri din? Karl Cini: (_) le. Magistrat Inkwerenti: jew il-mara tieghu? Karl Cini: lanqas. Magistrat Inkwerenti: jew forsi kellek xi rikjesta minn naha taghhom? Karl Cini: le lanqas. Magistrat Inkwerenti: ahna nafu li dawn huma klijenti ta' 1-ufficcju taghkom fuq affarijiet personali? Karl Cini: le mhux klijenti tieghi. Magistrat Inkwerenti: ta' 1-ufficcju taghkom ghedtlek, ta' 1-ufficcju taghkom, Ne:xia BT jigifieri fuq affarijiet personali taghhom? Karl Cini: jien ma nafx biha din, ma naf:x jekk humiex klijenti no. Magistrat Inkwerenti: le, alright. Karl Cini: ghal min qed tghid inti? Magistrat Inkwerenti: ghal Joseph Muscat u ghal mara tieghu, huma f'isimhom personali? 1144 () Karl Cini: hekk. jiena qatt ma ddiljajt ma' d-dokumentazzjoni taghhom ha nghid Supr. Ian Joseph Abdilla: tkellimtu? Karl Cini: meta iltqajtu I-partners nahseb fuq dan il-kaz fuq il-kaz ta' 1-Egrant? S~pr. Ian Joseph Abdilla: nahseb wara dawn 1-allegazzjonijiet xi meeting fuq ii-partners kellkom hux vera? Karl Cini: tkellimna ovvjament mela le. you are not aware Ii I-Prim Ministru Supr. Ian Joseph Abdilla: Muscat, in tom taghmlulu d-dikjarazzjoni ta' t-taxxa? Karl Cini: Joseph jiena mhux involut fiha. Magistrat Inkwerenti: mhux reat kriminali? Karl Cini: naf imma Onestament ma nafx. Supr. Ian Joseph Abdilla: jigifi.eri hadd ma qallek just for your information wiehed mill-klijenti. taghna intom bhala partners jigifieri hadd ma, wiehed millpartners lil partners 1-ohra jew id-Direttur, wiehed mid-diretturi lid-Diretturi 1ohra, lanqas jigifieri as a passing comment isma' just for information lil Prim Ministru naghmlulu t-tax declaration u lil Michelle Muscat ghamilnielha dokumenti relatati ma' I-ETC fuq in-Nanny taghha u t-tax declaration taghha? Karl Cini: lili hadd qatt ma qalli. Supr. Ian Joseph Abdilla: °"'· ( Karl Cini: this is news, 1-ewwel darba li qed tismaghha? iva .... Karl Cini: fl-ambitu tieghi peress li niddilja hafna ma' international clients u klijenti li huma international related gieli ha jkun hemm klijenti li ma nkunx naf bihom, inti qed tghidli persuna ta' certu prom.inenza ... Supr. Ian Joseph Abdilla: taxxa imma li tipo? le mhux qed nghidu Ii jigi hemm biex taghmlulu t- irrespective imma hemm 'il fuq minn sitt mitt klijent jigifieri zgur Karl Cini: ma nafhomx kollha u ... Magistrat Inkwerenti: f' dan il-kaz pero fir-rigward ta' Egrant inti qed tghidli Ii qattmakellek informazzjoni moghtija lilekla minn Brian Tanna u minnhadd iehor illi dina 1-Egrant hija inti.Za ghal Prim Ministru? 1145 Karl Cini: le. Magistrat Inkwerenti: le. Jew li forsi Joseph Muscat jew Michelle Muscat jew xi hadd iehor tkellem mieghek fuq 1-interess taghhom li jkollhom 1-Egrant? Karl Cini: no. Supr. Ian Joseph Abdilla: qatt iltqajt? inti ma' Michelle Muscat jew ma' Joseph Muscat Karl Cini: gieli iltqajt, ma' Michelle forsi f'xi function u ma' Joseph fuq xi function ukoll. Supr. Ian Joseph Abdilla: Karl Cini: qatt ma kellkom diskussjonijiet? qatt ma kelli. Supr. Ian Joseph Abdilla: jigifieri just minimament qed jaghmel query dwar his future, meta jitlaq mill-Politika? Karl Cini: no, no, no assolutament. L-unika li darba cempilli biex jikjarifika x'inhu dak id-dokument li harget is-Sinjura Caruana Galizia. Magistrat Inkwerenti: issa nigu ghaliha dik. Issa nigu ghaliha. Dan fast affarijiet ohra is-Sinjura Caruana Galizia qieghda tghid illi fil-Pilatus Bank insomma kien hemm safe u li f'dan is-safe kien hemm dawn id-dokumenti li jikkonsistu f' declarations of trust which show that shares in Egrant Inc are held by Mossack Fonseca nominees for Mrs. Michelle Muscat, x'taf tghidli fuqha din 1-istqarrija? Karl Cini: li mhux vera. Magistrat Inkwerenti: qatt rajt xi haga ta' dan it-tip inti kemm ilek tandem f' dan 1-ufficcju ma' s-Sur Tanna u kernm ilek tiehu hsieb din 1-Egrant Incorporation? Karl Cini: le u nghidlek kwa±i impossibbli ghax hafna mill-korrispondenza jekk ha jkun hemm xi korrispondenza ma' Mossack kienet tghaddi through me. Magistrat Inkwerenti: int personali probabbilment kont taghmilha minhabba li kont tikkorrispondi regolament ma' Mossack Fonseca? Karl Cini: ehe. Magistrat Inkwerenti: issa hawn hekk tghidlek Declaration of Trust, jiena 1-ewwel staqsejtek ghidlek mela Hem Ville ghandha trust, Till gate ghandha Trust u Egrant ma ghandhiex trust? Karl Cini: hekkhu. 1146 Magistrat Inkwerenti: u allura cl-declarations of trust Ii qed tghid Ii ghandha hawn hekk x'inhuma? Karl Cini: le cl-definition ta' declaration of trust ma tindikax Ii hemm trust, declaration of trust is what we refer to as the confirmation of mandate jigifieri declaration li 1-mandatur jigifieri f' dak il-kaz ATC Administrators fil-kaz ta' Egrant qed tagixxi bhala nominee. That is in the Financial Services World is the document ta' mandate. That is what it is imma ma jfissirx li hemm trust no ghal kemrn hemm il-kelma trust inklu±a. Magistrat Inkwerenti: jigi:fieri inti qed tifhem biha id-declaration of Trust jigifieri qed tirreferi ghal dokument illi jindika min huwa I-ultimate beneficial owner iddikjarat minn nominee shareholder? l Karl Cini: korrett. Magistrat Inkwerenti: pero f' dan il-kaz jekk kienx hemm xi nominee shareholder fil-fatt kif qieghdin naraw probabbilment illi kellhom ikunu 1-Mossack Fonseca ghax il-Mossack Fonseca kienu qed jagixxu through ATC Administrators Incorporation? Karl Cini: shareholders. Fil-kaz ta' Egrant, ATC Administrators kienu the fiduciary Magistrat Inkwerenti: jista' jaghti 1-kaz Ii Brian Torma fil-fatt qed jagixxi bhala presta name ghal Prim Ministru jew il-mara tieghu? Presta name jigi:fieri? Karl Cini: le naf x'jigifieri presta name imma 1-ewwel nett ghax Malta irid ikollok licenzja jigifieri the only licencee li ghandha ahna hija BT International. l Magistrat Inkwerenti: jekk tkun trid tahdem b'mod legali hekk suppost. Pero taf inti jekk kemm il-darba per ezempju Brian Torma huwiex qed jagixxi bhala f'isem il-Prim Ministru imma ma jidhirx il-Prim Ministru? Karl Cini: le ma nafx u ma ghandhiex ghal fejn ikolli dak is-suspett. Magistrat Inkwerenti: dak is-suspett, issa imbaghad din tkompli, din ma tieqafx hawn, mela din imbaghad tkompli tghidilna hekk, illi these declarations of trusts were provided to the bank by Brian Tanna as a pre requisite for opening an account for Egrant Inc for which the identity of the Ultimate Beneficiary Owner is required. Kemm ilek responsabbli inti minn dan il-file ta' 1-Egrant, qatt kien hemm xi rikjesta jew xi talba maghmula li lilek minn Brian Tanna jew minn kwalunkwe persuna ohra sa biex taghti struzzjonijiet biex jinfetah kont bankatju ghal Egrant jew hawn Malta jew barra minn Malta? Karl Cini: le. 1147 f f 1 r . -~ v v l. -"1• ,\ !;;t 8 Magistrat Inkwerenti: jew xi servizzi bankatji ohrajn jew finanzjatji ghal Egrant jew minn Egrant lil hadd iehor? Karl Cini: le. Magistrat Inkwerenti: lanqas. Irnbaghad din qed tghid hekk Mrs. Muscat's name is also given on another document held in the bank safe, the account opening form for Egrant Inc jigifieri lanqas ma' 1-Pilatus, qatt ma saret talba biex jinfetah bank account f'isem Egrant? Karl Cini: jiena qatt ma ssottomettejt 1-ebda dokumentazzjoni. Magistrat Inkwerenti: jew jekk tafx Ii Brian Torma ghamilx dan ghax din Brian Torma qed tghidlek hawn? Karl Cini: ma jidhirlix Ii qatt iffalja dokument bhal dak. Magistrat Inkwerenti: alright, imbaghad tghidlek illi telghawhom fil-cloud u ma nafx fejn iktar. Issa kompli? Supr. Ian Joseph Abdilla: taf jekk Egrant infethitx biss Malta? Magistrat Inkwerenti: doe' infethet il-Panama? Supr. Ian Joseph Abdilla: jekk ma hawx Egrant wahda, qatt ghamilt query ma' Mossack Fonseca biex tara tezistix another Egrant? Karl Cini: qatt ma ghamilt u qatt ma kelli ghal fejn. Magistrat Inkwerenti: jew Egrant S. A. jew Egrant P. V. Jew Egrant what ever? Karl Cini: qatt ma ghamilt din il-query u qatt ma kelli b.ZOnn naghmel din!enquiry ha nghidu hekk. I mean meta ssetjajt il-kumpaniji, that was the name and that is it. In-negozju li ghandhom f'Dubai u 1-Emirati Gharab Maghquda huwa koncentrat fuq il-promozzjoni tal-Malta Residence and Visa Programme. Isiefer spiss hemmhekk u ghandhom prezenza ta' Service Office bil-local partner jinsab f' Riyadh £is-Saudi Arabia jismu Iman Segini. Apparti minn hekk bhala BTI Management Limited jew Nexia in general, ghandhom klijenti illi huma Azerbajgani jew inkella b'interessi mill-Azerbajgan u kellhom numru 1148 () t' applikazzjonijiet ghal IIP. Minbarra dawn kien hemm wiehed minnhom Ii kellu diga' kumpanija Malta li kienet ilha issetjatha mit-2008 I 2009 meta ipproponilu "qed nisimgi1u dan il-programme ukoll kien interessat u x'jismu u mbaghad apparti din l-IAP kien hemm klijent partikolari li decided to set up a number of holding companies in Malta ukoll". Dan la kien Heydarov u 1-anqas Aliyev. ( Mal-Bank Pilatus, Karl Cini kellu relazzjoni professjonali iZda mhux wahda soqali. Huwa gieli mar f' dal Bank fuq xoghol tal-klijenti. Biss hu personali ma kellux kont mal-Pilatus. Magistrat Inkwerenti: issa ara pero midhla ta' xi klijenti ta' 1-bank Pilatus inti bhala Service provider ill diversi kumpaniji? Karl Cini: iva wiehed partikularment ghax kien introdott mill-Pilatus Bank innifsu, dak il-klijent li qed nghidlek li set up a number of holding companies was actually a referral from Pilatus Bank. Magistrat Inkwerenti: u dana huwa? Karl Cini: that. ismu daqs xejn difficli, Manucer Adapanganca something like Magistrat Inkwerenti: ok kollox irregistrat. Issa jekk insemmielek il-kurnpanija Al Sahra Free Zone Company ta' Dubai, does it ring a bell? Karl Cini: no. Magistrat Inkwerenti: Al Sahra? Karl Cini: no. Magistrat Inkwerenti: ara £' dan 1-artiklu ipprubblikat minn Caruana Galizia £1-20 ta' April, 2017 £'4. 41 pm intitolat US Dollars 1.017 million in single transaction from Azerbajgan owned company to Egrant Inc, qed jinghad illi f'Marzu ta' s-sena 1-ohra, 2016 jigifieri Al Sahra FZCO a company incorporated in Dubai Free Zone 1149 made a single payment transaction of US Dollars 1.017 million to Egrant Inc, a company incorporated in Panama in 2013. X'taf tghldli fuqha din? Karl Cini: ma nafx min fejn gabitha 1-informazzjoni. Magistrat Inkwerenti: ma tezistix jigifieri? Karl Cini: ma tezistix ghax la lanqas kellha kont, impossibbli tirCievi flus. Magistrat Inkwerenti: issa dan qed jghid hekk, the transaction which was descibed as a loan payment was made from Al Sahra FZCO from Pilatus Bank in Malta to an account which Egrant Inc holds with a bank in Dubai. This was not the only loan payment which Egrant received from Al Sahra FZCO but it was the largest single transaction. Other loan payments were of around 100, 000 Dollars each and made t-r..Vice a week over several weeks in Januan;, February and March, last year. Again x'taf tghidli fuqha din? Karl Cini: x'inhuma. ( sfortunatament xejn ghax ma nafx b' dawn it-transazzjonijiet Magistrat Inkwerenti: issa qed jinghad hawn hekk ukoll illi the bank accounts opening form for Al Sahra FZCO in Pilatus Bank gives Layla Aliyeva daughter of TI.ham Alyev, ruler of Azerbajgan as the ultimate beneficial owner of the company, payment instructions of Al Sahra were given by Famous Farsiad. Karl Cini jghid li lil Famoush Farsiar ma jafx min hi. Hu minn naha tieghu qatt ma fetah kont ghal Egrant Inc mal-Bank Pilatus, u mkien iehor la £'Malta u 1-anqas barra. Mistoqsi jekk setghax kien Brian Torma li fetah dan il-kont, galadarba anke hu kellu 1-prokura generali, Kar1 Cini jghid : id-dokumentazzjoni dejjem kienet f'idejja jigifieri hula qatt ma gie Karl Cini: jistaqsini ghal dokumentazzjoni, la qatt ma gie jghldli biex niftah kont ... qed nara impossibbli. Fis-setting up ta' Egrant Inc Karl Cini kien direttament involut personalment pero waqt li qed taghmel dan ix-xoghol hu ma ddelega lil hadd. 1150 Il- komunikazzjoni ma' Mossack Fonseca kien jiehu hsiebha hu u hu biss kien involut fit-twaqqif ta' Egrant Inc. Inoltre hadd ma kien jaf bit-twaqqif tal- Egrant Inc. apparti Brian Tonna. Michael Sapiano kien diga telaq minn Nexia BT f'Marzu 2016. U fi kwalunkwe kaz huwa ma kienx involut fit-twaqqif jew fl-affarijiet tal-Egrant Inc. u d-dettalji taghha ma kienux accessibbli ghalih. Lanqas Gordon Cordina jew xi hadd minn nies tieghu ma kienu involuti fl- Egrant Inc jew fl-affarijiet taghha jew fuq konsulenza dwarha. ( Apparti minn hekk hu qatt ma fetah kontijiet bankarji lil Tillgate Inc jew Hearnville Inc, la fil-Bank Pilatus u mkien iehor mad-dinja. Ma Konrad Mizzi u Keith Schembri kienu jaghmlu kuntatti kemm hu kif ukoll Brian Tonna. Jista' jkun li Keith Schembri kien izur 1-ufficji taghhom minhabba li kellu 1kumpaniji Ii kienu jirrendulhom servizzi. Konrad Mizzi ma kienx imur 1uffigi taghhom. ( ../ Meta gew biex jaghmlu t-twaqqif ta' Tillgate Inc u Hearnville Inc kienu marru Brian Torma u Karl Cini fuq il-post tax-xoghol taghhom. Madd iehor millimpjegati ta' Nexia BT ma kienu jafu b' dan. Is-soft copies tal-files ma kienux ikunu accessibbli. L-anqas ma ghandhom 1-ismijiet taghhom soft copy fid- database taghhom fejn setgha jarahom kulhadd. Il-MLRO ta' Nexia BT huwa Karl Cini stess. Meta mistoqsi jekk Daphne Caruana Galizia kienetx qeghda tirreferi ghalih meta ssemmi 1-impjegat ta' Nexia BT fl-artikolu taghha tal1151 USDl.017 million, Karl Cini jghid li assolutament ma kienx hu. Dwar ilkontijiet bankarji £'Dubai Karl Cini jghid li safejn jaf hu qatt ma nfethu kontijiet £'Dubai ghal Egrant Inc. Fir-rigward test tad-declarations of trust ippublikati minn Daphne Caruana Galizia fl-artiklu taghha, Karl Cini jghid li hemm numru t' affarijiet li ma humiex f'lokhom. Qabel xejn I-ATC Administrators Inc kienu qed jagixxu (./ bhala li qeghdin iZommu shares f'isem Brian Tanna. Dan jirriZulta wkoll kemm fil-kaz ta' Tillgate Inc kif ukoll fil-kaz ta' Hearnville Inc. Dawn id- declarations of trust ma humiex veritjieri. Fihom inezattezza fis-sens li Jaqueline Alexander ma kienetx dehret f'isem Aliator S.A., iZda kienet dehret Verna de Nelson. Inoltre 1-indirizz ta' Egrant Inc huwa indikat bhala li huwa The Penthouse. Dak huwa 1-indirizz ta' Nexia BT. Mill-banda 1-ohra meta wiehed jara d- declaration of trust li harget minn ATC Administrators favur Brian Tonna datata 9 t' Awissu 2013 jirreferi ghar-registered address ta' Egrant Inc bhala li huwa 1-indirizz ta' Mossack Fonseca jigifieri Mossfon Building li huwa r- registered address fil-Panama. Karl Cini jghid li Daphne Caruana Galizia ma kellhiex access ghal dak id-dokument u fir-Registru Merkantili tal-Panama ma jkunx hemm 1-indirizz registrat tal-kumpanija. Jghid li meta 1-ICIJhargu 1-lista tal-kumpaniji u riedu jikkategorizzawhom: 1152 (J 1-unika mod li setghu jikkategorizzawhom huwa by the registered address of the agent who incorporated the company so meta wiehed jikkategorizza Egrant Inc under Malta, huma tefghu 1-indirizz ta' 1-agentMalti ghax kieku ma kellhomx mod kif ikollhom. Meta s-Supretendent Ian Joseph Abdilla ikkummenta dwar iI-fatt Ii Karl Cini kien baghat I-order form u ghalhekk Iadarba baghthielhom Mossack Fonseca kellhom dan id-dokument u allura I-ICIJ setgha kellhom access ghalih, Karl ( Cini wiegeb Ii mhux bilfors Ii I-ICIJ keilhom access ghaI dan id-dokument _../ ghax MF mhux necessarjament kienu skenjawha u zammewha fuq is-servers taghhom. L-indirizz Ii jidher £id-declarations of trust jista' jigi ritenut bhaia I-billing address, :iZda zgur mhux ir-registered address t'Egrant Inc. c J Izda apparti minn hekk Dubro Limited S.A. u Aliator S.A. huma s-subscribers, Ii waqfu I-kumpanija Egrant Inc. f'isem Mossack Fonseca. Mill-banda I-ohra wara Ii dawn irregistrawha, Mossack Fonseca bieghuha Iil Brian Torma u Brian Torma qabbad liI ATC Administrators Inc bhaia nominee shareholder ghalih. Ghaihekk Dubro Limited S.A. u Aliator S.A. suppost ma kienux jafu min kien I-UBO, stante Ii huma ma kienux invoiuti fit-trasferiment ta' Iishma ta' Egrant Inc liI Brian Torma. 1153 f'- - •)J•'P Ut.;liJ4 Ir-registered address tal-Egrant Inc. hija dik imsemmija minn ATC Administrators Inc. u fuq dokument importanti bhal ma huwa declaration of trust ma jigix inserit iI-billing address, iZda jigi inserit ir-registered address. Issa s-Sinjura ovvjament ma kellhiex access ghar registered address ghax ma kellhiex kopja ta' dak id-declaration of trust allura sabet 1-unika indirizz li kien available fil-pubbliku, li kien 1-indirizz li kkwotaw 1-ICIJ fir-reporting tagli.hom li huwa parzjalment korrett ghax hiss qed jirreferi ghal indirizz ta' I-agent mhux ta' 1-indirizz ta' 1-kumpanija so that is one. Secondly, 20 th August, 2015 kif qed tghld inti sew Sur Spettur, Dubro u Aliator kienu diga' hargu mill-picture way back in 2013 pero s-Sinjura Caruana Galizia ma kellhiex access ghal dak is-share transfer ghax 1-unika access li hemm in the public registry of companies ta' I-Panama huma the original subscribers li jibqghu jidhru anka meta kien hemm the actual share capital issued so meta wiehed jassumi wiehed jidhol illum jew jidhol meta gie ippubblikat 1-artiklu, subscribers xorta ha ssib lil Dubro u Alia tor ghax huma ha jibqghu jidhru bhala the original subscribers pero ma jfissirx li kienu shareholders at that particular point in time u fil-fatt ma kienux. Issa nkompli inzid ukoll jekk ahna fin-9 th July, Dubro u Alia tor irritomaw lura z-zewg shares u hareg one share only li huwa kkonfermat ukoll mic-certifikat li hargu Mossack Fonseca stess bhal li huwa c-certificate number one so meaning that there is only one share issued which was held in the name of Brian Tonna, kieku u hawn hekk naghmel ipotesi, kieku Brian Tanna ried jitrasferixxi the ownership of the company to Mrs. Muscat jew to any one else, kien jitrasferixxi the one share u kien imur jghld lil ATC Administrators u jaghmel notifika u jghldilhom mill-lum 'il quddiem ha nitrasferixxi 1-one share lil din is-Sinjura rather than having another two shareholders li ma taghmilx sens jigifieri kont acting again Dubro and Aliator u 1-funzjoni taghhom anka kkonfennajtha ma' Mossack Fonseca u huma hiss bhala subscribers to go into all the hassle to issue another share biex taghtiha lil istess persuna li stajt taghtiha one share which represented the whole share capital in the first instance so even the reasoning. ghax teknikament kieku kien hemm, ejja nghldu Supr. Ian Joseph Abdilla: vera kien hemrn Michelle Muscat, ATC Administrators kellhom ikunu jafu li Michelle Muscat hemm wara Egrant? Karl Cini: hekkhu. Supr. Ian Joseph Abdilla: mhux Aliator u Dubro? 1154 (_) (J Karl Cini: pero is-Sinjura Caruana Galizia ma kellhiex informazzjoni fuq ATC Administrators ghax probabilment ma kellhiex dokumentazzjoni Ii ghaddejt Sur Magistrat fil-file so all she could see publically available kienet ilMemorandum and articles fejn issemmew Dubro u jissemmew Aliator u tissemma ukoll Jacqueline Alexander u 1-fatt Ii kien hemm subscribtion - one share u one share u ghal hekk iddecidiet Ii taghmel dan ... Kar 1 Cini jghid li huwa ma talabx il-memorandum ta' Aliator S.A. jew Dubro Limited S.A. iZda kienu ccekjaw minn fuq opencorporates.com. Karl Cini jghid (_,, ukoll li :Karl Cini: u fil-fatt nahseb kien hemm ukoll xi gumalist jew Ii ddowlowdjaw ukoll the full report fuq Egrant Inc u ovvjament because to the registry ma jigux sottomessi dokumentazzjoni bhat-transfer u I-issue of share capital, 1-unika dokumentazzjoni Ii hemm fir-registru huwa Ii I-Memorandum and Articles u Ii Dubro u Alia tor subscribed to the initial one share each .... jigifieri at that particular date, apparti Ii ma kienetx vera dan il-x' jismu, id-dokument innifsu apparti Ii jekk jiena ha noqghod niehu 1-bicca xogli.ol kollha biex naghmel transcription u gli.al inqas nippubblika d-dokument shih iffirmat mhux nitfa' transcription, iddokument minnu nnifsu ghandu 1-izbalji kif semmejna ali.na. I mean 1-isem ta' 1kumpanija, the 807956 S, dawk huma kollha affarijiet Ii wiehed jista' jara openly in the public registry, the registered address le, il-fatt Ii Dubro u 1-Aliator hargu on the date of the 8 th July, bhala subscriber dik ma kienx hemm so ma setghetx tkun taf Ii dak iz-zmien ma kienux ghadhom fil-picture. Peress li parti essenzjali mix-xiehda ta' Karl Cini kienet titratta aspetti teknici li kienu jirrigwardjaw il-ligi li tirregola 1-kumpaniji fil-Panama, inhasset ilhtiega li din ix-xiehda ta Karl Cini tigi verifikata minn espert fil-qasam. Dan kellu skop dupliCi - dak li jifli sewwasew kemm Karl Cini kien jaf x'inhu jghid fix-xiehda tieghu, kif ukoll kemm kien jaf x'inhu jaghmel meta flimkien ma Mossack Fonesca ha hsieb tat-twaqqif tal-kumpaniji Egrant Inc, Tillgate 1155 Inc u Hearnville Inc nonche z-zewgt Trusts fin-New Zealand ghall dawn 1ahhar zewgt kumpaniji. IZda dan 1-ezercizzju kien ukoll mehtieg sabiex jigu ccarati certi aspetti fundamentali dwar kif tandem il-Ligi fil-Panama firrigward ta' kostituzzjoni, tmexxija u stralC ta' kumpaniji, b'mod partikolari meta dawn il-kumpaniji jkollha ishma mahruga to bearer jew ikunu mi.Zmuma minn nominees. Ghal dan il-ghan gie mahtur espert tekniku 1- Avukat Fernando Berguido mid-ditta legali Castro & Berguido ta' Edificio Vallarino, Piso 6, Apartado 0816-00598, Panama. Gew sottomessi lilu tnejn (./ u erbghln mistoqsija Ii kienu jirriflettu fihom kemm aspetti varji li gew imsemmija £1-artiklu ta' Daphne Caruana Galizia kif ukoll aspetti Ii gew imsemmija minn Karl Cini fix-xiehda tieghu. In-nomina tal-Avukat Fernando Berguido tat-30 t'April 2018 L-Avukat Fernando Berguido gie mahtur sabiex fil-kapaCita tieghu t'avukat prattikanti u espert legali fil-Ligi Kummercjali u tal-Kumpaniji firRepubblika tal-Panama jaghti parir legali dwar materji li gew inkluzi fi kwestjonarju ta' tnejn u erbghin mistoqsija li huma relatati mal-meritu ta' din 1-inkjesta skont kif johrog mill-allegazzjonijiet imsemmija fl-artiklu kif ukoll li huma relatati ma xiehda Ii ingabret fil-kors tal-Inkjesta Egrant Inc. u li jittrattaw aspetti differenti tal-Ligi Kummercjali u tal-Kumpaniji fir- 1156 (j Repubblika tal-Panama. L-espert tekniku ghandu jirraporta bil-miktub ittwegibiet tieghu £'rapport Ii ghandu jsir fi zmien xahrejn. L-Avukat Fernando Berguido wiegeb permezz ta' relazzjoni bil-miktub Ii giet konfermata permezz ta' video-konferenza mizmuma nhar il-21 ta' Gunju 2018 u fejn huwa wiegeb ghad-diversi kweziti Ii jidhru hawn taht bil( mod segwenti : - __, 1. Could you describe the general procedures for the setting up and incorporation of companies? In the Panamanian Legal System, the Commercial Code of 1916 regulates the incorporation of business companies in general. One type of business company, the Sociedad An.6n.ima (Company by Shares), is specifically regulated by Law 32 of February 26, 1927 and its amendments, and sets out the requirements for the incorporation of companies by shares. ( ..../ According to Law 32, two or more individuals of age may sign a Corporate Charter (Facto Social) for the purpose of creating a company by shares (sociedad an6nima) for any lawful purpose pursuant to the formalities provided by the law. In 1997, an amendment to Law 32, intended to update several regulations of local business and companies, allowed for another existing business company to sign the Corporate Charter. Accordingly, Panamanian companies may be incorporated either by two or more individuals or companies. The Corporate Charter should be executed by means of a public document (escritura publica) and be recorded at the Public Registry Office of Panama. The public document containing the Corporate Charter should include the terms and conditions governing the entity, particularly its objects, meetings, shareholders, officers and representations. 1157 Law 32 requires, as a minimum, that a Corporate Charter should include: the name of the subscribers to the Corporate Charter, the name of the company, the general purpose or objects of the company, the domicile of the company, the duration of the company, the name and address of the directors and officers of the company, as well as provisions regarding the capital and its division into shares, the value and type of shares, including the number of shares that each subscriber agrees to subscribe. 2. What is exactly meant by a company bearing the suffix "incorporated" or "Inc."? (, Law 32 mandates that the name of the company to be incorporated shall not be the same or similar to that of an existing company in order to avoid confusion. That name may be in any language but must indicate with a word or abbreviaition that it is a company. So companies need to include, after the name, the words Sociedad An.6n.i111a, Corporaci6n. or Corporation, In.co1-porada or Incorporated, or the abbreviations S.A., Corp., Inc. 3. Is there a distinction between the law and procedures govering the incorporation, management, transfer and dissolution of "normal" private companies and "shelf companies". There is no provision in the law regarding "shelf companies". The term is not regulated by law. It is a term arising from a commercial practice whereby a lawyer or a law firm, for expedite sake, assign or transfer to a client a company already incorporated but without owners/shareholders. In other words, it is a company already formed but kept "on the shelf', ready to be assigned or transferred to a client that needs a company for immediate use or does not wish to go through all the incorporation procedures of forming a new one. The so called "shelf' companies are governed by the same regulations and procedures than the rests of the "normal" compaJiias anon.imas. 4. What is the role of the subscribers and what are the rights and powers of subscribers in the company? 1158 ( J The subscribers are the parties that sign the Corporate Charter in order to form a Company by Shares or sociedad an.6n.ima. A subscriber to a Corporate Charter has the right to also subscribe or acquire shares of the newly formed company. Section 2.6 of Law 32 states that a Corporate Charter shall set forth, among other requirements, "the number of shares of stock which each subscriber to the Corporate Charter intents to take". As explained below, once the incorporation procedures are completed and the company is recognized, the subscribers to the Corporate Charter may or may not acquire shares of the new company. Subscribers do not become shareholders by the mere execution of the Charter or by expressing their mere intention to subscribe shares. They may become shareholders by acquiring and paying the value of shares, or they may transfer their "subscription rights" to others, which happens in the vast majority of cases. As the Supreme Court of Justice have stated consistently, it is not sufficient "for a party to agree to subscribe one share in the incorporation agreement to assume that this fact turns the party into a shareholder." After reviewing an Appellate Court decision, the Justices of the Supreme Court concluded that the lower court "rightly confirmed that the mere fact that a person is identified in the incorporation charter as subscriber of shares does not immediately tum this person into a holder or owner of those shares nor as a shareholder of the company. For this to happen, other requirements need to be satisfied and additional acts completed." (Civil Chamber of the Supreme Court of Justice of Panama, July 8, 1998). There is a special duty reserved for the subscribers to the Corporate Charter. A Corporate Charter may be amended by the consent of the majority of the shareholders of the company. However, in the special event that a company has not yet issued shares (so there are no shareholders whatsoever), Section 9 of Law 32 provides that "amendments to the Corporate Charter agreed prior to the issuance of shares must be signed by all subscribers to the Charter and those that have agreed to subscribe shares." On the contrary, if shares have already been issued, the amendments to the Corporate Charter will be approved by the shareholders in accordance to the provisions of the law and the Charter. 5. What type of shareholding do subscribers hold when incorporating "Inc." companies? 1159 As explained before, subscribers do not become shareholders of the company by the mere execution of the Corporate Charter or by merely stating their intention to subscribe one or more shares of the company being formed. If a subscriber becomes in fact owner of one or more shares of the company, he will then become a shareholder of the company. Law 32 allows for a company to have one or more different types of shares, depending on the provisions stated in the Corporate Charter. If a subscriber becomes a shareholder, he will have the same rights and privileges than the rest of the shareholders of the same class of shares, provided that there are more than one class of shares. 6. Do the subscribers' shares form part of the original shareholding of the company or if are they separate and distinct from the actual shareholding of the company that is normally divided into authorised and issued shareholding? See above. 7. Is there a distinction between the subscribers' shares and the shareholders' shares and their different legal standing, if any? No, there is no distinction, as explained above. There may be a very unique case whereby a Corporate Charter may expressly include a class of shares reserved for those subscribers to the Corporate Charter once they become shareholders of the company. 8. At what stages do the powers and duties of subscribers start and end? Powers and duties of subscribers start once the Corporate Charter have been executed and the respective public document containing it has been filed and registered by the Public Registry Office. We may consider that the powers and duties of the subscribers end once shares of the company have been issued. The Board of Directors of the company is responsible for the issuance of shares. So, once shares have been issued, further acts and decisions of the company belong to the officers, directors and 1160 ( shareholders of the company. Any remaining power, duty or responsibility of the subscribers ceases. 9. How the assignment or transfer of the subscription of shares is regulated? The right to subscribe shares of the company by the subscribers to the Corporate Charter may be transferred or assigned to another person. Although Law 32 does not contain a specific provision, the assignment or transfer of rights is regulated by general principles of civil and commercial law. As a matter of common commercial practice, it is customary that a document containing the assignment or transfer of the rights to subscribe shares to another person be signed by the subscribers to the Corporate Charter. A simple letter or form signed by the subscriber will suffice. It will be appropriate at this point to explain that the vast majority of the Corporate Charters incorporated according to Law 32 are subscribed by lawyers, members of local law firms or their staff as a way to comply and facilitate the bureaucratic formation process on behalf of clients. In these cases, letters containing the assignment or transfer of subscription rights are normally forwarded to the clients together with the Corporate Charter and corporate documents. A similar procedure is employed in the formation of the so called "shelf companies", whereby a lawyer or law firm will incorporate a company with a "standard" charter and will keep in the office once incorporated until a client requires the use of it. A letter or form containing the transfer of subscription rights will be included likewise in the package containing the corporate documents of the company to be forwarded to the client. 10. Can subscription shares be assigned to bearer or should they be in the name of an identified person at all times? Transfer or assigment of subscription rights should be to a person or a company. However, there is no prohibition in the law to assign those rights to "the bearer of the letter" or form. It will be quite unsual but it is not prohibited by law. 1161 11. Whether the subscribers retain any decision making power on behalf of the company after that the subscription shares are assigned? Once the right to subscribe shares have been transferred or assigned to another party, the subscriber shall not retain any further right. 12. Whether the subscribers would know who the assignee of the subscription shares would be? It is common practice that, once a company is formed, the subscribers to the Corporate Charter will sign a letter or form assigning their subscription rights ( to the clients of the firm, meaning, the ultimate beneficial owner or owners of the company. The vast majority of companies incorporated according to Law 32 are formed by lawyers or law firms. There may be a case, not common whatsoever, that two or more people appeared before a Public Notary in Panama in order to subscribe in person the public instrument containing the Corporate Charter, follow by the issuance of shares to themselves. This situation accounts for a very limited number of incorporations. If the subscribers to the Corporate Charter are members or staff of the law office, the subscribers may not know who the assignee of the subscription rights are. Their d'.-1-ties as subscribers will normally end with the incorporation of the company and the assignment of the subscription rights to the future shareholders of the company. Keep in mind that the members of the Board of Directors of the company (see below) are empowered to issue the shares and assess the rights of future shareholders. 13. Whether the subscribers would know who the ultimate beneficial owner of the company is: a) upon the formation of the company, b) after that their subscription shares have been assigned. Please see above. 14. Whether it is normal for the subscribers to sign declarations of trust denoting who the ultimate beneficial owner of the company is: (a) upon the formation of the company; 1162 (j (b) after the formation of the company; (c) following assignment of the subscription shares; It is not common for the subscribers to sign declarations of trust. First, subscribers to the Corporate Charter have a potential right only to become a shareholder of the company. So, they may transfer or assign that right but they are not shareholders so the only "good" that they may give in trust would be that right. Second, if they proceed to the next step, meaning, acquiring in fact a share of the company, they become shareholders leaving behind being a mere subscriber. Third, it may happens that a subscriber will give in trust his right to become a shareholder once the company is incorporated but not before the company exists nor after the assignment or transfer of such rights have been made. 15. Is there any pre-established document setup or format for declarations of trust under Panama Law or practice; There is no pre-established document or format for declarations of trust under Panamanian Law. 16. Once that the subscriber's shares are assigned, who issues shares in the company and what is the procedure for the issue of such shares? ( __/ The business and affairs of the company shall be managed by the Board of Directors. According to Law 32, among the duties of the Board of Directors are those related to the issuance of the shares of the company. The Board, by means of a resolution, may authorised the issuance of shares. Shares titles or certificates, signed by the President or the Vice-President and the Secretary or the Treasurer, will then be extended. The title or certificate of shares shall contain: the registration details of the company, the amount of capital stock, the number of shares owned by the shareholder, the class of shares (if there is more than one class) as well as the special conditions, designation, preferences or restrictions that a class of shares has over the others, if the shares represented by the certificate are fully paid 1163 and non-assessable, and the name of the shareholder if the shares have been issued as a registered shares (as opposed to shares issued to the bearer). 17. Whether shares in the company can be issued by the ultimate beneficial owners while the subscribers are still in office and have not yet assigned their shares? Shares are issued by the Board of Directors, not by the beneficial owner. A shareholder may ask the Board of Directors (not to a subscriber) to cancel a share certificate already issued and issue a new one if he wishes to transfer all or part of his stock. Likewise, a client to a lawyer or a law firm may instruct the Board of Directors to issue shares according to his wishes but not to the subscribers. ( 18. Whether shares in a company be issued while the subscribers are still in office and have not assigned their shares? See above. 19. What shares can be issued by shareholders- nominative, bearer etc? Shareholders do not issue shares. The Board of Directors issues shares. They may issue shares as registered or nominative shares and in bearer form. (_;/ 20. Who maintains the shareholders' register with details on each and every share issued when shares in such a company are trasferred or assigned to third parties outside Panama jurisdiction? Each company is required to keep a Share Register in which will be recorded the name and address of the shareholders, the number of shares, date of acquisition and the amount paid for them. In the case of bearer shares, the Share Register will indicate the number of shares issued, the date of issuance and that the shares have been fully paid. The tranfer of shares should also be recorded in the Share Register to be valid, irrespectively that the tranferor or tranferee are in Panama or outside of the country. 1164 r· ~ /: . : ;-.. r' UvllOJ 21. Whether, following assignment of the subscription shares, it is possible for the shareholders to issue shares to bearer; Shareholders do not issue shares. See above 22. What is the procedure that needs to be followed when shares are issued to bearer, eg - who issues bearer shares - the subscribers, the shareholders, or both; ( Bearer shares should be issued by the same procedure as nominative shares. All shares are issued by the Board of Directors. Bearer shares should be fully paid before the Board can issue them. Since the enactment of Law 47 of August 6, 2013, if a company issues bearer shares, those shares must be placed under an Authorized Custodian. Before the enactment of this law, bearer shares were held by their owners. Since 2013, if the company decides to allow the issuance of bearer shares then those shares should be placed under an Authorised Custodian to be valid. Companies incorporated with bearer shares before the enactment of Law 47 were given two years to either convert those shares to nominative form or to place them under a custodian. Companies with bearer shares that have not yet complied with those provisions are deemed to be "disabled" and limited on their actions until they comply with the law. 23. Is there any registration requirement with the Mercantile Registry for shares issued to bearer? No. If the company keeps open the possibility of issuing bearer shares then an special resolution by the Board of Directors should be enacted and filed before the Public Registry Office stating that the company will be subject to the Bearer Shares Regime and Custodian Practices according to Law 47. 24. Who issues share certificates, how are they issued and whether they are registered with the Mercantile Registry? 1165 r· -.. ;"~ I~ !~~. ~ VullliD The Board of Directors issues share certificates by means of a resolution and extending the appropriate title or certificate, as explained above. Share Registers are not of public domain and they are not filed before the Public Registry Office. 25. What are the powers of the Directors of a company? The Board of Directors has broad powers to manage the affairs of the company. The first members of the Board are designated in the original incorporation documents filed at the Public Registry Office. After the incorporation, the Directors will be elected by the shareholders of the company. 26.. Whether Directors of a company issue shares in favour of other companies or persons offering nominee services on behalf of beneficial owners; See above. 27. Once that shares are issued in the name of nominee companies, what are the powers that are normally granted to nominee companies? So called "nominee" companies act on behalf of their owners. Then, those companies should act according to the wishes of the owners. Accordingly, if a nominee company appears as subscriber to a Corporate Charter, it should be understood that the company is acting on behalf of the lawyer or law firm incorporating the company. If the nominee company, on the other hand, belongs to the client, then it should be understood that its actions are taking according to the wishes of the client. 28. Whether nominee companies are required to know who the ultimate beneficiary owner is. I believe to be pertinent to make some clarifications before answering this question. 1166 ( [ - -~ .:; ( "' VVl.lG" Beginning in 1994, the Government of Panama by means of Executive Decree No.468 of September 19, 1994 imposed on lawyers and law firms acting as Registered Agents of companies incorporated according to Law 32 the obligation of knowing their client and to ask for sufficient information in order to identify the client that requested the incorporation in case of a judicial inquiry. ( Those initial requirements where hence extended. Law 2 of February 1, 2011 imposes on lawyers, law firms and any entity acting on behalf of third parties incorporating a company or acting as Registered Agent for companies to obtain and keep in their offices full due diligence information of the beneficial owners of each company. Accordingly, nominee companies provided by lawyers or law firms for incorporating other companies are likewise subject to the obligations described before. 29. Whether they are by law obliged to make any specific due diligence. Please see explanation above. 30. Whether there are any enhanced due diligence requirements when the ultimate beneficial owners of companies are politically exposed persons; Yes. According to Law 23 of April 27, 2015 there is an enhanced due diligence procedure for politically exposed persons. In addition to fulfilling the requirements of regular clients, Registered Agents should double check and perform enhanced verification procedures, including world data basis verification, double check and special approvals, and enhanced risk management, for politically exposed persons. 31. In case of a typical company having an authorised capital of USDl0,000 divided into 100 shares (nominative or to bearer) with a nominal value of USDlOO each whether the Directors of the company issue only one share (out of the hundred available) with a nominal value of USDlOO in favour of a nominee company in Panama. 1167 It is possible that the Directors of a company shall issue just one share. There are no limitations in our legislation for a company with a sole shaholder. 32. What happens with the remaining ninety nine shares - whether they remain un issued; who would be entitled to issue those shares in the company : the ultimate beneficial owners, the shareholders, the Directors of the company, the officers of the nominee company? The company may remain with 99 shares, out of 100 of the aµthorized capital, unissued. 33. What happens if no other shares are issued apart from the one single share? Who would have the controlling interest in the company? The company will have a sole shareholder, thus he will be the only owner and will have total control of interest in the company. 34.lf the other shares can be issued, can they be issued to bearer and if positive, who can issue those shares? Yes, other shares can be issued to bearer provided that they comply with the procedures explained above. () 35. Whether there is any obligation for any such bearer shares to be registered with the Mercantile Registry. All companies shall keep a Register of Shares. The issuance and transfer of all shares, either bearer shares or those issued nominatively, should be recorded in such registry. The Register of Shares, however, is not of public record. Notwithstanding the above, please keep in mind that since the enactment of Law 47, all shares issued in bearer form shall be deposited with an Authorised Custodian as explained before. 1168 36. Whether there is any any way to know if such bearer shares would have been issued in the first place; The issuance of any type of shares, whether to bearer or nominative, should be recorded in the Register of Shares. 37. If from the documentation available there is record of the issue of only one share how is it possible to know if other shares would have been issued - nominatively or to bearer. The company shall keep a Minutes Book and Register of Shares. The issuance of shares shall be approved by ~e Board of Directors, so any issuance of shares shall be recorded in the minutes of the board. Also, the issuance of shares nominative shares as well as shares issued to the bearer- shall be recorded in the Register of Shares. 38. If it is possible for the Directors of the company to give powers of attorney to the ultimate beneficiary owner by-passing the nominee shareholders and if positive what is the use of giving powers of attorney with very wide powers to the ultimate beneficiary owner and not the nominee shareholders. The Board of Directors of the company may give powers of attorney to whomever they see fit. It is not uncommon to grant a general power of attorney to the ultimate beneficial owner of the company. 39. What is the procedure for winding up of companies in Panama? The procedure to initiate the voluntary dissolution and winding up of a Panamanian company starts with a decision of the Board of Directors. It is up to the Board to decide if it is advisable the winding up of the company. Final saying regarding the decision to dissolve the company rest with the shareholders. If the Board of Directors deems it advisable that the company be dissolved by a majority vote of its members, it will propose an agreement for dissolution to the shareholders of the company. The Board of Directors should convene and 1169 uulli 0 (' ''l ·' -~ "'1 submit to a special meeting of the shareholders the proposed resolution to dissolve the company within the ten 10 days of its approval. The notice of such meeting should be send to all registered shareholders in writing, sign by the President, Vicepresident, Secretary of the Board of Directors (or by such other person authorized by the Corporate Charter or the By-Laws, if exist) stating the purpose for which the meeting is called and the place and time of the meeting. If the company has issued shares to the bearer, notice shall be given or publish in such manner as the Corporate Charter or the By-Laws provide. Shareholders may be represented to all meetings of shareholders by proxy, unless prohibited by the Corporate Charter or By-Laws. Once convened, and after a proper quorum of at least 51 % of the outstanding shares are duly represented, either by the holders or by proxies, the Board of Directors will submit a resolution containing the Articles of Dissolution. If in the meeting of shareholders, the holders of the majority of the issued shares adopt the resolution approving the Articles of Dissolution, then a copy of that resolution shall be executed by means of a public instrument and filed before the Public Registry Office. Once it is tendered to the Public Registry Office, a copy of the resolution shall be published, at least once, in a newspaper in the place where the office of the company is situated. All companies which existance terminates by dissolution shall nevertheless continue for a term of 3 years for the specific purpose of winding up. The Directors of the company shall act as trustees of the company during the winding up period in order to settle its affairs, collect its credits, sell and convey its assets, pay the debts of the company and devide its assets among the shareholders afterwords. The trustees have also the power to initiate judicial proceedings with respects to the credits and assets of the company and to defend the interest of the company in any proceeding against it. Whenever all the shareholders with voting rights of a company shall set forth in writting their consent to dissolve the company, no meeting of the Board of Directors nor a meeting of the shareholders shall be necessary. 1170 ( r· .- •. .. trvll u" 1 40.What are the necessary resolutions to be carried out and who does them? Please see above. 41. Whether winding up resolutions have to be registered with the Mercantile Registry and if positive, whether the Mercantile Registry issue any dissolution certificate. . ( Yes, a copy of the resolution approving the Articles of Dissolution shall be filed with the Public Registry Office. The Public Registry Office of Panama may issue, upon request, a certificate of dissolution. All corporate resolutions filed before the Public Registry Office are of public record . .../ 42. Once shares in a company are trasferred or assigned to a person outside Panama jurisdiction what legal obligations are required to be observed by this person in terms of Panama Law? There are no specific duties or obligations in Panama for nationals or foreigners for the mere fact of being a shareholder of a Panamanian company according to Law 32. ( ./ However, it is important to point out that, since the enactment of the due diligence legislation, the Registered Agent of a company is under the obligation of requesting sufficient information (such as copy of passport, due diligence forms, exact address and prove of residence and utilities) on the shareholders and ultimate beneficial owners of each company. Thus, shareholders should comply with such requests by the Registered Agent. The Board of Directors has the duty of keeping the corporate records of the company and updating any transfer of shares, as explained before. To continue to be in good standing, the company shall also pay its annual license fee (tasa anual) to the Government of Panama once a year on or before the anniversary of its incorporation. 1171 Biex ikunu ccarati certi aspetti tal-parir legali miktub matul il-videokonferenza mi.Zmuma nhar il-21 ta' Gunju 2018 gew ukoll sottomessi mistoqsijiet addizjonali lill-Avukat Berguido u li kienu jsegwu t-twegibiet li huwa kien forna bil-miktub. Il-mistoqsijiet u t-twegibiet tieghu qeghdin jigu riprodotti integralment ghall-ahjar istruzzjoni ta' din 1-inkjesta. Seduta mizmuma illum il-Hamis 21 ta' Gun ju, 2018 Frenando Berguido Guizado, son of Alfredo and Ileen, born in Panama, Attorney at Law admitted to the Republic of Panama, in the English Language and under oath states: (. _.. Magistrate: Can you explain your practise in Panama? Which is your main practise: Witness: I practise Law in Panama especialised in commercial incorpoate law and I have been practising since 1987. Magistrate: As you know you have been tasked by the inquiry to provide legal advice in relation to law governing companies; company information and company management in Panama. You have also provided the inquiry with your written report. Do you confirm this? Witness: I confirm that I submitted a written reply to the inquiry magistrate. The date that I submitted the request was May 23rd 2018. Magistrate: Now I am going to go throught the questions and the answers rapidly in order to confirm that we are dealing with the same report. So the first question: "Could you describe the general procedures for the setting up and incorporation of companies? In the Panamanian Legal System, the Commercial Code of 1916 regulates the incorporation of business companies in general. One type of business company, the Sociedad An6nima (Company by Shares), is specifically regulated by Law 32 of February 26, 1927 and its amendments, and sets out the requirements for the incorporation of companies by shares. According to Law 32, two or more individuals of age may sign a Corporate Charter (Facto Social) for the purpose of creating a company by shares (sociedad 1172 (_) an6nima) for any lawful purpose pursuant to the formalities provided by the law. In 1997, an amendment to Law 32, intended to update several regulations of local business and companies, allowed for another existing business company to sign the Corporate Charter. Accordingly, Panamanian companies . may be incorporated either by two or more individuals or companies. ( The Corporate Charter should be executed by means of a public document (escritura pii.blica) and be recorded at the Public Registry Office of Panama. The public document containing the Corporate Charter should include the terms and conditions governing the entity, particularly its objects, meetings, shareholders, officers and representations. Law 32 requires, as a minimum, that a Corporate Charter should include: the name of the subscribers to the Corporate Charter, the name of the company, the general purpose or objects of the company, the domicile of the company, the duration of the company, the name and address of the directors and officers of the company, as well as provisions regarding the capital and its division into shares, the value and type of shares, including the number of shares that each subscriber agrees to subscribe. What is exactly meant by a company bearing the suffix "incorporated" or "Inc."? Law 32 mandates that the name of the company to be incorporated shall not be the same or similar to that of an existing company in order to avoid confusion. That name may be in any language but must indicate with a word or abbreviation that it is a company. So, companies need to include, after the name, the words Sociedad An.6n.ima, Corporaci6n. or Corporation, In.corporada or Incorporated, or the abbreviations S.A., Corp., Inc. Is there a distinction between the law and procedures govering the incorporation, management, transfer and dissolution of "normal" private companies and "shelf companies". There is no provision in the law regarding "shelf companies". The term is not regulated by law. It is a term arising from a commercial practice whereby a lawyer or a law firm, for expedite sake, assign or transfer to a client a company already incorporated but without owners/shareholders. 1173 In other words, it is a company already formed but kept "on the shelf", ready to be assigned or transferred to a client that needs a company for immediate use or does not wish to go through all the incorporation procedures of forming a new one. The so called "shelf" companies are governed by the same regulations and procedures than the rests of the "normal" compaiiias anonimas." One question here. Is this a common practise in Panamanian Cmmercial undertakings and practises? Witness: The on the shelf companies? Magistrate: Yes. Witness: Yes it is a very common practise. ( Magistrate: The formation of shelf companies is it normally undertaken by professional law firms or accountancy firms or are there any other persons who are not lawyers or accountants who offer sych a service? Witness: You may find second hand people offering those companies by regulation in Panana should be formed by a lawyer or by a law firm. Accountants are not allowed financial sector because the company needs to have a lawyer practising in Panama or a law firm. Magistrate: "4. What is the role of the subscribers and what are the rights and powers of subscribers in the company? The subscribers are the parties that sign the Corporate Charter in order to form a Company by Shares or sociedad an6nima. A subscriber to a Corporate Charter has the right to also subscribe or acquire shares of the newly formed company. Section 2.6 of Law 32 states that a Corporate Charter shall set forth, among other requirements, "the number of shares of stock which each subscriber to the Corporate Charter intents to take". As explained below, once the incorporation procedures are completed and the company is recognized, the subscribers to the Corporate Charter may or may not acquire shares of the new company. Subscribers do not become shareholders by the mere execution of the Charter or by expressing their mere intention to subscribe shares. They may become shareholders by acquiring and paying the value of shares, or they may transfer their "subscription rights" to others, which happens in the vast majority of cases. 1174 (~ (_/ As the Supreme Court of Justice have stated consistently, it is not sufficient "for a party to agree to subscribe one share in the incorporation agreement to assume that this fact turns the party into a shareholder." After reviewing an Appellate Court decision, the Justices of the Supreme Court concluded that the lower court "rightly confirmed that the mere fact that a person is identified in the incorporation charter as subscriber of shares does not immediately turn this person into a holder or owner of those shares nor as a shareholder of the company. For this to happen, other requirements need to be satisfied and additional acts completed." (Civil Chamber of the Supreme Court of Justice of Panama, July 8, 1998). There is a special duty reserved for the subscribers to the Corporate Charter. A Corporate Charter may be amended by the consent of the majority of the shareholders of the company. However, in the special event that a company has not yet issued shares (so there are no shareholders whatsoever), Section 9 of Law 32 provides that "amendments to the Corporate Charter agreed prior to the issuance of shares must be signed by all subscribers to the Charter and those that have agreed to subscribe shares." On the contrary, if shares have already been issued, the amendments to the Corporate Charter will be approved by the shareholders in accordance to the provisions of the law and the Charter." Magistrate: So you seem to make a distinction between subscribers on one hand and shareholders on the other. At times subcribers can become shareholders in the company if they decide to acquire shares but they are not obliged to be shareholders in a compnay. Is that correct? ( Witness: Yes it is correct because normally it confuses the subscriber. You have the subscriber as two people or more that signt he corporate charter ... public and do the politic. According to the law those people have the right to become shareholders also but they may transfer that right which is what nommally happens that the subscriber normally transfer the right to the real person who ordered the incorporation to the law firm of the company. Magistrate: So in concrete terms, if a subscriber as is mentioned by this case decides as it goes here, " a person is identified in the incorporation charter as subscriber of shares does not immediately turn this person into a holder or owner of those shares nor as a shareholder of the company." So it could be therefore that a subsciber may be mentioned as being subcribing to one share but that does not necessary make him a shareholder automatically. Is that correct? 1175 Witness: Correct. You need to go further and in fact the board of directors, if you made the decision ... to become a shareholder of the company you need to go further and have a resolution by the board of directors each ... issue ... and receiving a certificate and be recorded as the shreholder of the company. So you need to step forward to become a shareholder of the company. Magistrate: And therefore if I understand you correctly if the subcribers who would had one share each are not mentioned in the share register as being shareholders they would not be deemed to be shareholders at law. Witness: that is correct. They would remain as subcribers to the corporate charter. They are not share holders of the company. Magistrate: And therefore the shares that they would be holding would not be deemed to form part of the authorised shares or of the issued shares. Witness: Actually tehy do not hold the shares they have a right to become shareholders. In the vast majority of cases they would never become shareholders because mainly they will act in an administrative capacity ... of the law firm signed in the document and transferign that potential right to become shareholder to the right honourable, the true and official honour of the company. Magistrate: And therefore normally these shares would be deemed to be separate and ver and above from the remaining authorised shares in the company. They are not the same. Witness: No they are not shareholders yet. They have not been issued shares. They only have the right to become shareholders. The share has never been issued so they are really not shareholders. If they go ahead and decide to become shareholders, they will have the same type of shares that they have outside. Magistrate: When it comes to the subscibtion shares, can the subscribers transfer their subscibtion shares to bearer or shoudl they or are they required to transfer their subscribtion rights to a named person? Witness: They are transfering their sibscribtions rights and not the shares. Shares have not been issued. Yes it is quite unusual. Normally I see as a common practise that you transfer the rights to a bearer. We have checked on the law and there is no prohibits that possibility that you transfer those rights just to the bearer of that letter or of that transfer signature document. For the benefit of the Court I have some model if you want to see. For 1176 ( example this would be a corporate document filed and the clinet would normally receive a corporate charter. This is an actual corporate charter that we receive by a client. Magistrate: Can you please bring them closer to the camera? Witness: This is the corporate charter. A pacto social which is included in the scritura publica that contains the corporate charter of the company. Normally a law prepares this document and ... office so you would receive the inscription and number given to the company and this is the charter. The setting up. Magistrate: We refer to it as the memorandum. ( Witness: "Such person and such person acting as subscribers appear before the notary public to sign a corporate chart." You have the name of the company, the objedcts of the company, the type of shares the company wil have. This will normally be a corporate charter. It could be longer. It could be shorter in depends on the requirements of the company or the future shareholders of the company. The law requires a couple of books. You need a .... this could be .. .it is not a specific form and needs to include number of shares, like a ledger. This would be a ... Magistrate: That would be held by the company's secretary. Witness: Correct. By officers of the company. The lawyer would send that to the client and there is a minutes book also. The minutes of the meetings or the minutes should be recorded. Its point out how the law provides that this could be kept electronically. This is a normal... paperbut the law allows this to have an electronic recording of the shareholders. This could be kept also electronically. There is a certain way of doing it and it is for the interest of to Court to see. This is an example of that. I have kept a model of the transfer of subcripture rights. So this 8% of the .... 90% of the incorporations the subscribers are the members of the firms that are incorporated and two people could go with the lawyer and the person incorporated ... of the company go to the public notary and they will appear as the subscribers. The commercial custom is th~t you will call the lawyer and the lawyer will send his staff to the notary so they appeear as subscribers and you willinclude this which is the satchel of subscription rights. It is not provided by law. This is a format depending on the law firm. Magistrate: May I please ask you to scan that document and scanned it over to me as a scanned document please? 1177 (' c, ·' ,; Y I O uJll~o Witness: This is not a format by law. It is a customary. The undersigned declares that for the value of one dollar, legal tender has received and transfered to and you put the name of John Doe all the rights, interest as sibscriber of this company and the name of the company and the company was organised on the laws of the Republic of Panama for the right of one share. The name and sign. This is the normal. Magistrate: That would not render the subscriber as a shareholder. Witness: Correct. Magistrate: And therefore that nominal, the value that is mentioned in that document is not part and parcel of the issued or authorised shares of the compnay. ( Witness: No. The right that he has to become shareholder of the company. Magistrate: That position is clear. Witness: With that transfer they do this priveleges of the subscribers. Magistrate: Now it is very clear. I will move on to question number 5 " What type of shareholding do subscribers hold when incorporating "Inc." companies? As explained before, subscribers do not become shareholders of the company by the mere execution of the Corporate Charter or by merely stating their intention to subscribe one or more shares of the company being formed. If a subscriber becomes in fact owner of one or more shares of the company, he will then become a shareholder of the company. Law 32 allows for a company to have one or more different types of shares, depending on the provisions stated in the Corporate Charter. If a subscriber becomes a shareholder, he will have the same rights and privileges than the rest of the shareholders of the same class of shares, provided that there are more than one class of shares. 6. Do the subscribers' shares form part of the original shareholding of the company or if are they separate and distinct from the actual shareholding of the company that is normally divided into authorised and issued shareholding? 1178 () See above. 7. Is there a distinction between the subscribers' shares and the shareholders' shares and their different legal standing, if any? No, there is no distinction, as explained above. There may be a very unique case whereby a Corporate Charter may expressly include a class of shares reserved for those subscribers to the Corporate Charter once they become shareholders of the company. 8. At what stages do the powers and duties of subscribers start and end? Powers and duties of subscribers start once the Corporate Charter have been executed and the respective public document containing it has been filed and registered by the Public Registry Office. We may consider that the powers and duties of the subscribers end once shares of the company have been issued. The Board of Directors of the company is responsible for the issuance of shares. So, once shares have been issued, further acts and decisions of the company belong to the officers, directors and shareholders of the company. Any remaining power, duty or responsibility of the subscribers ceases." So essentailly this means that once that the subscribers move out of the picture because they would have either transfered their subscribtion rights or else if the third party who acquire or who decides to acquire the company gives his directions, his orders to the board of directors and they issue the shares, then the subscribers move out of the picture completely. Correct? Witness: Correct. That is the case. Subscribers have no more say on the future of the company. The ony exception that the law provides and we will see this later is that if you want to emmend the corporate charter and there are no shareholders yet, that space of time where there is no shareholders, the board of directors have not issued shares so the company has n shareholders, then you go back to the subscribers and you can emmend the subscribers, you have a right to emmend the corporate charter. The moment they did transfer and the board issues shares then the duties, privileges and actions of the subscribers ends at that moment. Magistrate: "9. How the assignment or transfer of the subscription of shares is regulated? 1179 The right to subscribe shares of the company by the subscribers to the Corporate Charter may be transferred or assigned to another person. Although Law 32 does not contain a specific provision, the assignment or transfer of rights is regulated by general principles of civil and commercial law. As a matter of common commercial practice, it is customary that a document containing the assignment or transfer of the rights to subscribe shares to another person be signed by the subscribers to the Corporate Charter. A simple letter or form signed by the subscriber will suffice. It will be appropriate at this point to explain that the vast majority of the Corporate Charters incorporated according to Law 32 are subscribed by lawyers, members of local law firms or their staff as a way to comply and facilitate the bureaucratic formation process on behalf of clients. In these cases, letters containing the assignment or transfer of subscription rights are normally forwarded to the clients together with the Corporate Charter and corporate documents. A similar procedure is employed in the formation of the so called "shelf companies", whereby a lawyer or law firm will incorporate a company with a "standard" charter and will keep in the office once incorporated until a client requires the use of it. A letter or form containing the transfer of subscription rights will be included likewise in the package containing the corporate documents of the company to be forwarded to the client. 10. Can subscription shares be assigned to bearer or should they be in the name of an identified person at all times? Transfer or assignment of subscription rights should be to a person or a company. However, there is no prohibition in the law to assign those rights to "the bearer of the letter" or form. It will be quite unusual but it is not prohibited by law. 11. Whether the subscribers retain any decision making power on behalf of the company after that the subscription shares are assigned? Once the right to subscribe shares have been transferred or assigned to another party, the subscriber shall not retain any further right. 1180 12. Whether the subscribers would know who the assignee of the subscription shares would be? It is common practice that, once a company is formed, the subscribers to the Corporate Charter will sign a letter or form assigning their subscription rights to the clients of the firm, meaning, the ultimate beneficial owner or owners of the company. The vast majority of companies incorporated according to Law 32 are formed by lawyers or law firms. There may be a case, not common whatsoever, that two or more people appeared before a Public Notary in Panama in order to subscribe in person the public instrument containing the Corporate Charter, follow by the issuance of shares to themselves. This situation accounts for a very limited number of incorporations. ( If the subscribers to the Corporate Charter are members or staff of the law office, the subscribers may not know who the assignee of the subscription rights are. Their duties as subscribers will normally end with the incorporation of the company and the assignment of the subscription rights to the future shareholders of the company. Keep in mind that the members of the Board of Directors of the company (see below) are empowered to issue the shares and assess the rights of future shareholders. 13. Whether the subscribers would know who the ultimate beneficial owner of the company is: a) upon the formation of the company, b) after that their subscription shares have been assigned. Please see above. 14. Whether it is normal for the subscribers to sign declarations of trust denoting who the ultimate beneficial owner of the company is: (a) upon the formation of the company; (b) after the formation of the company; (c) following assignment of the subscription shares; It is not common for the subscribers to sign declarations of trust. First, subscribers to the Corporate Charter have a potential right only to become a shareholder of the company. So, they may transfer or assign that right but they are not shareholders so the only "good" that they may give in trust would be that right. Second, if they proceed to the next step, meaning, acquiring in fact a share of the company, they become shareholders leaving 1181 f _··.·~ ~( \) '-'i ':1 9 i .l U r·.J behind being a mere subscriber. Third, it may happen that a subscriber will give in trust his right to become a shareholder once the company is incorporated but not before the company exists nor after the assignment or transfer of such rights have been made. 15. Is there any pre-established document setup or format for declarations of trust under Panama Law or practice? There is no pre-established document or format for declarations of trust under Panamanian Law. 16. Once that the subscriber's shares are assigned, who issues shares in the company and what is the procedure for the issue of such shares? ( The business and affairs of the company shall be managed by the Board of Directors. According to Law 32, among the duties of the Board of Directors are those related to the issuance of the shares of the company. The Board, by means of a resolution, may authorised the issuance of shares. Shares titles or certificates, signed by the President or the Vice-President and the Secretary or the Treasurer, will then be extended. The title or certificate of shares shall contain: the registration details of the company, the amount of capital stock, the number of shares owned by the shareholder, the class of shares (if there is more than one class) as well as the special conditions, designation, preferences or restrictions that a class of shares has over the others, if the shares represented by the certificate are fully paid and non-assessable, and the name of the shareholder if the shares have been issued as a registered shares (as opposed to shares issued to the bearer)." So essentially this issue of shares of the company would be reflected in the shares certificates which certificates would be held by the company in the records of the company therefore private records and these are not registered or disclosed to the public registry or the ... registry. Correct? Witness: Correct. Shareholder would receive a certificate or the title containign the ammount of shares that he owns in the company. The certificate would be registered in the register book of company, would be recorded by the secretary but all of this would be kept in the premises of the company, it is not a public record. It is not recorded in the public shareholders of the company. 1182 ( Magistrate: " 17. Whether shares in the company can be issued by the ultimate beneficial owners while the subscribers are still in office and have not yet assigned their shares? Shares are issued by the Board of Directors, not by the beneficial owner. A shareholder may ask the Board of Directors (not to a subscriber) to cancel a share certificate already issued and issue a new one if he wishes to transfer all or part of his stock. Likewise, a client to a lawyer or a law firm may instruct the Board of Directors to issue shares according to his wishes but not to the subscribers. ·c 18. Whether shares in a company be issued while the subscribers are still in office· and have not assigned their shares? ~· See above." Magistrate: So therefore subscnbers as such have no power to issue shares then. Correct? Witness: Correct. Magistrate: "19. What shares can be issued by shareholders - nominative, bearer etc? Shareholders do not issue shares. The Board of Directors issues shares. They may issue shares as registered or nominative shares and in bearer form. 20. Who maintains the shareholders' register with details on each and every share issued when shares in such a company are trasferred or assigned to third parties outside Panama jurisdiction? Each company is required to keep a Share Register in which will be recorded the name and address of the shareholders, the number of shares, date of acquisition and the amount paid for them. In the case of bearer shares, the Share Register will indicate the number of shares issued, the date of issuance and that the shares have been fully paid. The transfer of shares should also be recorded in the Share Register to be valid, irrespectively that the transferor or transferee are in Panama or outside of the country." 1183 Therefore am I to understand that if a share issue is not registered in the share register then it would not be considered to be valid? Witness: Corect. The law says that to be valid the share has to be issued by the bpard of directors and registered in the register book of the company as well as to valid a further transfer, the transfer, I mean I can endorse or sign ... but to be effect you have to go to the company again, back to the segretary of the company and the segretary has to record in the book the transfer of the share. That is provided in the law. Magistrate: So am I safe to conclude that if a board of directors issues an ammount of shares to bearer without them being registered in the shre register, that issue would not be valid at Panamanian Law? Witness: It is to be completed that you need to record the issuance by resolution of the board to issue any type of share and then you need to record them in the book. The share certificat eneeds to have a signature by the officers of the company; by the president and the segretary. You need to have a resolution of the board to issue the shares and the law requires to be put in the book. Magistrate: So therefore I understand that the presumption at Panamanian law is that what the share register contains is prima facie evidence of its contents. Right? Witness: Correct. Magistrate: And that you have to interpret those documents in good faith. Witness: Correct. Magistrate: In the sense if that a certifiace specifies that only one share would have been issued, then that share cetificate is prima facie valid and prioma facie is prove of its content. Witness: You may have a certain difficulty but for some reason or anotherthe company has not traced the share certifiactes properly prima facie you have the right to - please ... share of mine ... that culd be the case but the law provides that any transfer of shares or any has to be valid recorded by the company in the shareholders register. Magistrate: So therefore if you do not find any instructions given to the directors of the company who normally issue shares and if you do not find any specific reference in the share register, thereofre you can prima facie 1184 (j conclude that the share register is indicating who the shareholders are. Correct? Witness: The law provides that the share register all the issues of shares or transfer of shares all exist in the shareholders. It is the document by law obliged to have all the movements and issuance and cancellations of the company. Magistrate: And then if there is a shareholder who feels aggrieved or that he is a shareholder but his name is not registered in the shre register it would be up to him to go to the company secretary and show him prove that he is indeed a shareholder. Witness: Correct. He pays for the shares .. that he is entitled and if not to go to Court with that action and ask the company to raise the shares in case of the secretary refuses to raise his certificate. Magistrate: Unless anything happens or is shown to the contrary, what is mentioned in the share's certificate in deemed to be prim.a facie true and correct. Witness: In the share register yes. Magistrate: "21. Whether, following assignment of the subscription shares, it is possible for the shareholders to issue shares to bearer? Shareholders do not issue shares. See above ( J 22. What is the procedure that needs to be followed when shares are issued to bearer, eg - who issues bearer shares - the subscribers, the shareholders, or both? Bearer shares should be issued by the same procedure as nominative shares. All shares are issued by the Board of Directors. Bearer shares should be fully paid before the Board can issue them. Since the enactment of Law 47 of August 6, 2013, if a company issues bearer shares, those shares must be placed under an Authorized Custodian. Before the enactment of this law, bearer shares were held by their owners. Since 2013, if the company decides to allow the issuance of bearer shares then those shares should be placed under an Authorised Custodian to be valid. 1185 Companies incorporated with bearer shares before the enactment of Law 47 were given two years to either convert those shares to nominative form or to place them under a custodian. Companies with bearer shares that have not yet complied with those provisions are deemed to be "disabled" and limited on their actions until they comply with the law." The authorised custodian, who is he? Is he a givemment official or is he a company official? Witness: Law 47 adopted this new institution that whereby law firms have to apply for a special licence to become custodians of bearer shares. It would be a private entity regulated by law. Magistrate: So they would be lawyers normally who would be licences custodians. Witness: Normally lawyers licenced who had apply for a special licence to hold that and comply with a couple of requirements were to keep the shares, the shares available in case of an authority to identify them ect. Magistrate: And if these bearer shares issued before the law came into force are not registered with a custodian, would they be disabled for good or could they be rehabilitated once that the bearer shares would be registered with the authorised custodian? Witness: Correct. The law is ...until you comply with the law. So if you comply with the law then you regulate your situation. So that transition period is given to people. The company has incorporated for 100 years so many people have the forms of signatures, the law gives them two years to comply. If they do not then the comapny is frozen until you comply with that. Magistrate: "23. Is there any registration requirement with the Mercantile Registry for shares issued to bearer? No. If the company keeps open the possibility of issuing bearer shares then a special resolution by the Board of Directors should be enacted and filed before the Public Registry Office stating that the company will be subject to the Bearer Shares Regime and Custodian Practices according to Law 47. 24. Who issues share certificates, how are they issued and whether they are registered with the Mercantile Registry? 1186 ( The Board of Directors issues share certificates by means of a resolution and extending the appropriate title or certificate, as explained above. Share Registers are not of public domain and they are not filed before the Public Registry Office. 25. What are the powers of the Directors of a company? The Board of Directors has broad powers to manage the affairs of the company. The first members of the Board. are designated in the original incorporation documents filed at the Public Registry Office. After the incorporation, the Directors will be elected by the shareholders of the company. 26. Whether Directors of a company issue shares in favour of other companies or persons offering nominee services on behalf of beneficial owners? See above. 27. Once that shares are issued in the name of nominee companies, what are the powers that are normally granted to nominee companies? So called "nominee" companies act on behalf of their owners. Then, those companies should act according to the wishes of the owners. Accordingly, if a nominee company appears as subscriber to a Corporate Charter, it should be understood that the company is acting on behalf of the lawyer or law firm incorporating the company. If the nominee company, on the other hand, belongs to the client, then it should be understood that its actions are taking according to the wishes of the client." What happens if the ultimate beneficial owner does not want to appear on the record a sbeing the ultimate beneficial owner and transfers his share or shares to a nominee company administered by his lawyers? In that case the company would be administered directly by the nominee comapny or how do you normally go about it in Panama? Witness: Now you have to know your client and do.. requirements legislation in Panama so lawyers are required by law today to know exactly the ultimate beneficial owner. It does not matter how many layers he put in the middle, you need to have in the office sufficient information to identify 1187 who the ultimate beneficial owner of the company no matter how many layers you have of nominee companies and other companies and foundations and trusts who the beneficial owenrs are. So that information has to press in the office of the attorney at the moment. In the case of nominees, if you have a nominee company. Well that nominee comapny also has to have shareholders. So you need to know who the shareholders are, the nominee companies are. Fromt he line of question 0 gather you are trying to figure out because there is a practice since 1997 that subscribers could be nominee companies of a person. Well you need to know who the owners of that nominee, company that is subscribing to the corporate charter is. If it is a company that belongs to the law office, a nominee, a service to sign the corporate charter or if a company that belongs to the client, that the client may ask, "I want to subcribe to the corporate charter to the company of my own" so instead of being a person wgho appears in from of the notary public is a company, who are the owners of the companies and you go to the same rules of you can not have bearer shares, you need to have ultimate beneficial owenr of that company. Magistrate: "28. Whether nominee companies are required to know who the ultimate beneficiary owner is. I believe to be pertinent to make some clarifications before answering this question. Beginning in 1994, the Government of Panama by means of Executive Decree No.468 of September 19, 1994 imposed on lawyers and law firms acting as Registered Agents of companies incorporated according to Law 32 the obligation of knowing their client and to ask for sufficient information in order to identify the client that requested the incorporation in case of a judicial inquiry. Those initial requirements where hence extended. Law 2 of February 1, 2011 imposes on lawyers, law firms and any entity acting on behalf of third parties incorporating a company or acting as Registered Agent for companies to obtain and keep in their offices full due diligence information of the beneficial owners of each company. Accordingly, nominee companies provided by lawyers or law firms for incorporating other companies are likewise subject to the obligations described before. 1188 ( 29. Whether they are by law obliged to make any specific due diligence. Please see explanation above. 30. Whether there are any enhanced due diligence requirements when the ultimate beneficial owners of companies are politically exposed persons. Yes. According to Law 23 of April 27, 2015 there is an enhanced due diligence procedure for politically exposed persons. In addition to fulfilling the requirements of regular clients, Registered Agents should double check and perform enhanced verification procedures, including world data basis verification, double check and special approvals, and enhanced risk management, for politically exposed persons. ( .../ 31. In case of a typical company having an authorised capital of USDl0,000 divided into 100 shares (nominative or to bearer) with a nominal value of USDlOO each whether the Directors of the company issue only one share (out of the hundred available) with a nominal value of USDlOO in favour of a nominee company in Panama. It is possible that the Directors of a company shall issue just one share. There are no limitations in our legislation for a company with a sole shareholder. 32. What happens with the remaining ninety nine shares - whether they remain un issued; who would be entitled to issue those shares in the company: the ultimate beneficial owners, the shareholders, the Directors of the company, the officers of the nominee company? The company may remain with 99 shares, out of 100 of the authorized capital, unissued. 33. What happens if no other shares are issued apart from the one single share? Who would have the controlling interest in the company? The company will have a sole shareholder, thus he will be the only owner and will have total control of interest in the company. 34.If the other shares can be issued, can they be issued to bearer and if positive, who can issue those shares? Yes, other shares can be issued to bearer provided that they comply with the procedures explained above." 1189 To tie what we were saying before, so if these bearer shares wopuld not be issues according to the new law, would they be ddemed to be valid or invalid? Witness: After the passing of the law if they issue, I believe they would be invalid because the law says you need tohave a special resolutional that would submit to the custodian, the regime so if you keep on issuing shares in in form after a law for me it would be invalid. Magistrate: I think that is clear. "35. Whether there is any obligation for any such bearer shares to be registered with the Mercantile Registry. All companies shall keep a Register of Shares. The issuance and transfer of all shares, either bearer shares or those issued nominatively, should be recorded in such registry. The Register of Shares, however, is not of public record. Notwithstanding the above, please keep in mind that since the enactment of Law 47, all shares issued in bearer form shall be deposited with an Authorized Custodian as explained before. 36. Whether there is any way to know if such bearer shares would have been issued in the first place; The issuance of any type of shares, whether to bearer or nominative, should be recorded in the Register of Shares. 37. If from the documentation available there is record of the issue of only one share how is it possible to know if other shares would have been issued - nominatively or to bearer? The company shall keep a Minutes Book and Register of Shares. The issuance of shares shall be approved by the Board of Directors, so any issuance of shares shall be recorded in the minutes of the board. Also, the issuance of shares - nominative shares as well as shares issued to the bearershall be recorded in the Register of Shares. 38. If it is possible for the Directors of the company to give powers of attorney to the ultimate beneficiary owner by-passing the nominee shareholders and if positive what is the use of giving powers of attorney with very wide powers to the ultimate beneficiary owner and not the nominee shareholders? 1190 The Board of Directors of the company may give powers of attorney to whomever they see fit. It is not uncommon to grant a general power of attorney to the ultimate beneficial owner of the company." Magistrate: In relation to this business relating to the granting of powers of attorney to the ultimate beneficial owner, one other question that I had, I saw that normally Panama companies or other persons having companies in Panama normally seem to retain the registered agent's address in Panama even though they do not do business in Panama. Is this really the position in Panama in common commercial practise? ( __/ Witness: the law requires to have a domicile of the company so normally the domicile would put the domicile of the register of the company. That is for purpose of notification of actions so that is in the legal place for notification. That should mean that that is the place of business of the company; of the normal operation but depends if the company has a very active origins, the family company or whatever. We ask for the address of the director also. You have to state the name and address of the directors of the company. Also for the purpose of notifications and all that. It is normal that the comapny will have a domicile ... agent. the main function is that, an agnet for notifications and pay the licence fees and to grab the company in its own specific place of business. Magistrate: So from you experience when companies registered in Panama having foreign shareholding are not really active in the business, would they normally retain the registered agent's address as their normal business address or would they normally use their own foreign address for corrispondence purposes? Witness: For corrispondence purposes they may use whatever the shareholders or the beneficial owners leave. The normal function of the company if they want to have a letter head or give to the bank a specific address in which they are reachable, the address of the copmpany is basically the last resourceful legl procedures. If you need to get in touch with the company and it is a corporate in Panama you go to the public notary office, you look for the name of the company and you check who the .. .is and you can notifiy the ...but it will not be sure that even a small company opens a bank account or holds a property or bank account in Spain we will giove to the bank or to the broker of the real estate the address of the beneficial ower or the power of attorney that represents the company. It depends on the activity of the company. 1191 t Magistrate: "39. What is the procedure for winding up of companies in Panama? The procedure to initiate the voluntary dissolution and winding up of a Panamanian company starts with a decision of the Board of Directors. It is up to the Board to decide if it is advisable the winding up of the company. Final saying regarding the decision to dissolve the company rest with the shareholders. If the Board of Directors deems it advisable that the company be dissolved by a majority vote of its members, it will propose an agreement for dissolution to the shareholders of the company. The Board of Directors should convene and submit to a special meeting of the shareholders the proposed resolution to dissolve the company within the ten 10 days of its approval. The notice of such meeting should be send to all registered shareholders in writing, sign by the President, Vicepresident, Secretary of the Board of Directors (or by such other person authorized by the Corporate Charter or the By-Laws, if exist) stating the purpose for which the meeting is called and the place and time of the meeting. If the company has issued shares to the bearer, notice shall be given or publish in such manner as the Corporate Charter or the By-Laws provide. Shareholders may be represented to all meetings of shareholders by proxy, unless prohibited by the Corporate Charter or By-Laws. Once convened, and after a proper quorum of at least 51 % of the outstanding shares are duly represented, either by the holders or by proxies, the Board of Directors will submit a resolution containing the Articles of Dissolution. If in the meeting of shareholders, the holders of the majority of the issued shares adopt the resolution approving the Articles of Dissolution, then a copy of that resolution shall be executed by means of a public instrument and filed before the Public Registry Office. Once it is tendered to the Public Registry Office, a copy of the resolution shall be published, at least once, in a newspaper in the place where the office of the company is situated. 1192 All companies which existance terminates by dissolution shall nevertheless continue for a term of 3 years for the specific purpose of winding up. The Directors of the company shall act as trustees of the company during the winding up period in order to settle its affairs, collect its credits, sell and convey its assets, pay the debts of the company and divide its assets among the shareholders afterwords. The trustees have also the power to initiate judicial proceedings with respects to the credits and assets of the company and to defend the interest of the company in any proceeding against it. ( Whenever all the shareholders with voting rights of a company shall set forth in writing their consent to dissolve the company, no meeting of the Board of Directors nor a meeting of the shareholders shall be necessary. 40.What are the necessary resolutions to be carried out and who does them? Please see above. 41. Whether winding up resolutions have to be registered with the Mercantile Registry and if positive, whether the Mercantile Registry issue any dissolution certificate. Yes, a copy of the resolution approving the Articles of Dissolution shall be filed with the Public Registry Office. The Public Registry Office of Panama may issue, upon request, a certificate of dissolution. All corporate resolutions filed before the Public Registry Office are of public record. (_ 42. Once shares in a company are trasferred or assigned to a person outside Panama jurisdiction what legal obligations are required to be observed by this person in terms of Panama Law? There are no specific duties or obligations in Panama for nationals or foreigners for the mere fact of being a shareholder of a Panamanian company according to Law 32. However, it is important to point out that, since the enactment of the due diligence legislation, the Registered Agent of a company is under the obligation of requesting sufficient information (such as copy of passport, due diligence forms, exact address and prove of residence and utilities) on the shareholders and ultimate beneficial owners of each company. Thus, shareholders should comply with such requests by the Registered Agent. The Board of Directors has the duty of keeping the corporate records of the company and updating any transfer of shares, as explained before. 1193 To continue to be in good standing, the company shall also pay its annual license fee (tasa anual) to the Government of Panama once a year on or before the anniversary of its incorporation." That seems to be the whole text of the questions and your legal advise. I wonder if the police officers present here have any further additional questions to pose. There does not seem to be any furhter questions from our side. Thank you for your report and for this conference of today. Witness: Thank you. Magistrate: I kindly request you to send over to me by scanned copes the documents that you made reference to during our conference today in order for me to be able to file with your report. Please send it by courier service. ( 1194 .. - , .• • , ..... r_,, UL·l.i.~) J Ir-relazzjoni taI-Forensic Accountants Harbinson Forensics Stabbiti 1-punti legali prinCipali Ii jdawru 1-kontroversja prinC:ipali f' din 1inkjesta, u dan wara Ii giet analizzata x-xiehda ta' esponenti prinCipali ta' Mossack Fonseca fuq naha u dawk ta' N exia BT fuq in-naha 1-olira, imiss issa ( / Ii 1-inkjesta taghmel riferenza lejn ir-relazzjoni tal-Forensic Accountants Harbinson Forensics Ii analizzat 1-informazzjoni digitali kollha li giet elevata matul il-kors ta' din 1-inkjesta, inkluz informazzjoni digitali Ii giet elevata mill-Magistrati Dr. Natasha Galea Sciberras u Dr. Josette Demicoli fl-inkjesti Willerby u Hillman rispettivament. Din ir-relazzjoni hija 1-prodott ta' analiZi estensiva, Ii damet sejra kwazi sena shi.ha mill-mument tat-tehid talinformazzjoni ghall-produzzjoni ta' din ir-relazzjoni. L-ghazla Ii jkun hemm zewg timijiet ta' Forensic Accountants f' dan il-ka:Z kienet wahda strategika li tassigura t-tahlita ta' esperjenza professjonali middinja kontintentali rapprezentata minn Miroslava Milenovic mal-esperjenza Anglo-sassoni riflessa fit-team ta' Harbinson Forensics. II-Forensic Accountants analizzaw dokumenti stampati u digitali li giet ottjenuta mill-Bank Pilatus u mid-Ditta Nexia BT kif ukoll minn xiehda ohra, 1195 fosthom il-Banek u Istituzzjonijiet Finanzjarji li r-rapprezentanti taghhom xehdu fl-atti ta' din 1-inkjesta. Dawn iZ-zewgt timijiet ta' Forensic Accountants gew mog:htija 1-inkarigu sabiex jist:hargu bl-aktar mod wiesa minn dawn id-dokumenti stampati u digitali rispettivament biex jistabbilixxu jekk u safejn 1-allegazzjonijiet mag:hmula minn Daphne Caruana Galizia fl-artikli tag:hha setg:hu jigu kkonfermati. Huma inghataw access ghax-xiehda migbura u g:hall-informazzjoni kollha li kienu j:hoss li kienu je:htiegu sabiex din 1-inkjesta tkun kondotta bl-aktar mod oggettiv, komprensiv u ezawrjenti. InZammet komunikazzjoni kostanti u robusta bejn il-Magistrat Inkwirenti u z-zewg timijiet ta' Forensic Accountants inkluz b'laqg:hat £'Malta u barra, kif ukoll bil-mezzi tal-video-konferenza. 11-Magistrat Inkwirenti insista' li jkun hemm kuntatti bejn dawn iZ-zewgt timijiet t' esperti skont kemm kien jidhrilhom me:htiega bejniethom sabiex ikunu jistg:hu jivverifikaw fatti jew provi jew riZultanzi jew konkluzjonijiet bejniethom b'mod li b'hekk ikun hemm element ta' verifika intema bejn ixxog:hol rispettiv tag:hhom. Minhabba n-natura tal-expertise tal-esperti teknici Harbinson Forensics, dawn gew ukoll moghtija struzzjonijiet sabiex safejn kien possibbli u permissibbli jottjenu wkoll informazzjoni verifikabbli minn sorsi internazzjonali dwar ilmeritu ta' din 1-inkjesta li setg:hu ikunu ta' rilevanza jew li joffru ba±i g:hal 1196 (J stharrig dettaljat ulterjuri dwar dak li kien qed jigi allegat minn Daphne Caruana Galizia u dan sabiex it-tiftix ghall-verita ikun wiehed kemm jista' jkun kom prensiv. Sabiex ix-xoghol taghhom jigi facilitat u b'mod partikolari sabiex jigi assikurat li, fid-dawl tal-kumplessita tal-informazzjoni u d-data li kienet qed ( tigi migbura, il-focus ta' dawn 1-esperti jibqa' dejjem pernjat fuq il-parametri ta' din 1-inkjesta, gie suggerit lill-Forensic Accountants sabiex jaghmlu 1konklu.Zjonijiet tal-anali.Zi taghhom b'riferenza ghall-allegazzjonijiet imsemmija fl-artiklu meritu ghal din 1-inkjesta pubblikat minn Caruana Galizia fl-20 t' April 2017, i.Zda wkoll ghall-artiklu precedenti li kien pubblikat fl-istess jum u li kellu 1-meritu tieghu relatat mill-qrib mal-artiklu meritu ghal din 1-inkjesta. (. Kif gara fil-kaz tan-nomina tal-Forensic Accountant Miroslava Milenovic, i.Zzewgt artikli gew maqsuma f' sebgha punti kull wiehed minnhom u dawn 1esperti gew mitluba sabiex janalizzaw jekk u safejn, mill-evidenza u millinformazzjoni imqeghda ghad-disposizzjoni taghhom, dawn il-punti jew liema minnhom jew parti minnhom setghu jigu konfermati o meno sal-grad rikjest mill-Ligi u Cjoe b'riferenza ghall - allegazzjonijiet li 1197 l.In the kitchen at the offices of Pilatus Bank in Ta' Xbiex, there is a safe in which certain files are kept, and also particular documents marked for extreme secrecy. The safe used to be in the bank CEO's office, but for some reason was moved to the kitchen. 2.In this safe, documents are held pertaining to Russian clients of the bank, and to Maltese PEPs, including John Dalli, consultant to Prime Minister Muscat, and Keith Schembri, the Prime Minister's chief of staff, both of whom have accounts with the bank in their own personal names. 3. Dalli's account is not used much, but the Prime Minister's chief of staff uses his regularly and his statements show highly suspicious transactions involving people in Azerbaijan. This bank account is separate to the one held in the name of his once-secret Panama company, Tillgate Inc. ( The safe in the kitchen at Pilatus Bank also contains the documents that answer the question which the whole of Malta has been asking this past year: who owns Egrant Inc, the third company Brian Torma set up in Panama, for somebody so important that the name had to be given over Skype, rather than in an email as it was for Konrad Mizzi and Keith Schembri. 4. Those documents in the Pilatus Bank kitchen-safe are declarations of trust which show that shares in Egrant Inc are held by Mossack Fonseca nominees for "Mrs Michelle Muscat". 5. 6. The declarations of trust were provided to the bank by Brian Torma, as a prerequisite for opening an account for Egrant Inc, for which the identity of the ultimate beneficial owner is required. Mrs Muscat's name is also given on another document held in the bank's safe: the account opening form for Egrant Inc. 7. These documents have been scanned and uploaded to the cloud, for security purposes, by third parties so that they cannot be destroyed by the bank. Kif ukoll li : 1198 ( l.In March last year (2016), Al Sahra FZCO - a company incorporated in Dubai's free zone - made a single payment transaction of US$1.017 million to Egrant Inc, a company incorporated in Panama in 2013. 2.The transaction, which was described as a "loan payment", was made from Al Sahra's account at Pilatus Bank in Malta, to an account which Egrant Inc holds with a bank in Dubai. This was not the only "loan payment" which Egrant Inc received from Al Sahra FZCO, but it was the largest single transaction. Other "loan payments" were of around US$100,000 each and made twice a week over several weeks in January, February and March last year. (_., 3.The bank account opening form for Al Sahra FZCO at Pilatus Bank gives Leyla Aliyeva, daughter ofllham Aliyev, ruler of Azerbaijan, as the ultimate beneficial owner of the company. Payment instructions for Al Sahra were given by Farnoush Farsian. 4. Egrant Inc also has an account at Pilatus Bank in Malta, but the money was - significantly - not paid into that account. It was moved out of the country. 5. The transaction was so large and raised so many questions that Pilatus Bank's US correspondent bank (it was a dollar transaction, and at the time the bank had two US correspondent banks) stopped it. After several days of negotiations, it went through. 6. Until the payment was released, an employee at Nexia BT - which made the arrangements to set up Egrant Inc in Panama with Mossack Fonseca in 2013- rang Pilatus Bank several times a day, every day, to check on progress and to chase it up. This website has the name of the employee, who left Nexia BT for other employment when the Panama Papers scandal broke worldwide the following month, but has not spoken to him. 7. The Nexia BT employee who followed up on this banking transaction is the same one who submitted to Pilatus Bank the bank account opening forms for Egrant Inc and for Tillgate Inc (UBO Keith Schembri) and Hearnville Inc (UBO Konrad Mizzi), which also have accounts at Pilatus Bank in Malta. Like Egrant Inc, the other two companies have accounts at a bank in Dubai, too. 1199 In-nomina tal-Forensic Analysts u Forensic Accountants Jeremy Harbinson, Joan Rice, Sam Sittlington, David Wright u David Churchill, adetti mad-ditta Harbinson Mulholland u /jew Harbinson Forensics u 1istess Harbinson Mulholland u Harbinson Forensics tat-28 ta' Gunju 2017 Jeremy Harbinson, Joan Rice, Sam Sittlington, David Wright u David (j Churchill, adetti mad-ditta Harbinson Mulholland u /jew Harbinson Forensics u 1-istess Harbinson Mulholland u Harbinson Forensics kemm separatament kif ukoll kollettivament qeghdin jigu mahtura bhala esperti tekniC:i Forensic Accountants u Forensic Analysts sabiex wara li jkunu hadu konjizzjoni talinformazzjoni digitali u stampata fornita lilhom mill-Magistrat Inkwirenti jew minn esperti tekniC:i jew persuni ohra indikati lilhom mill-Magistrat Inkwirenti jew esperti tekniCi jew persuni ohra mahtura minnu minn zmien ghal zmien, jaghmlu 1-analiZi taghhom ta' bhala Forensic Accountants u Forensic Analysts fir-rigward ta' din 1-informazzjoni kollha (Ii tinkludi, izda mhux limitata ghal) dik mehuda mir-records stampati u digitali tal-Bank Pilatus u Nexia BT matul il-kors ta' din 1-inkjesta jew skont kif dirett lilhom mill-Magistrat Inkwirenti, kif ukoll xiehda u dokumenti ohra sottomessi lilhom ghall-analiZi taghhom skont kif jidhirlu 1-Magistrat Inkwirenti u dan sabiex ikunu jistghu jiddeterminaw jekk minn tali informazzjoni disponibbli 1200 () lilhom kienx hemm evidenza biex ikunu jistghu jigu ritenuti bhala pruvati sal-grad rikjest mill-Ligi 1-allegazzjonijiet meritu ta' din 1-inkjesta. L-esperti qeghdin jigu moghtija 1-fakulta espressa Ii jkunu jistghu jaghmlu kuntatt mal-esperti teknici 1-ohra kollha mahtura f' din 1-inkjesta jew ma dawk il-persuni li 1-Magistrat Inkwirenti jidhirlu xieraq u opportun li jirriferihorn ghalihom u li jaghmlu dak 1-iskambju jew gbir t'informazzjoni u komunikazzjoni maghhom jew minghandhom skont il-ka2 u skont ma jidhrilhom mehtieg ghall-ahjar istruzzjoni u twettieq tal-inkarigu taghhom kif ukoll li jkunu prezenti u jipparteCipaw fil-gbir u 1-analiZi tax-xiehda millMagistrat Inkwirenti kull meta 1-istess Magistrat iqis li jkun hekk mehtieg, kif ukoll li juzaw 1-esperjenza u 1-kuntatti professjonali taghhom sabiex ikunu jistghu igibu jew jottjenu informazzjoni Ii tkun ta' interess ghall-fini ta' din 1-inkjesta. Ghal dan il-ghan 1-esperti gew ordnati Ii jirrelataq proviZorjament bil-fomm ~ jew bil-kitba minn zmien ghal zmien skont il-htiega tal-ka2 u c-cirkostanzi u sussegwentement finalment jirrelataw bil-miktub billi jigbru r-riZultanzi u 1konkluzjonijiet kollha inkluz dawk provizorji u Ii jsemmu 1-fatti u ccirkostanzi kollha Ii fuqhom ibbazaw ir-riZultanzi u 1-konkluzjonijiet taghhom. 1201 t Sabiex 1-istess esperti tekniCi jkunu jistghu iwetqu 1-inkarigu taglihom b'mod shih u skont is-sengha u 1-aqwa abbilta' taghhom gew moghtija wkoll il-fakoltajiet kollha naxxenti mill-Artikoli 548, 650(5) u 653 tal-KodiCi Kriminali. Illi permezz ta' relazzjoni miktuba data ta 4 ta' Lulju 2018 u li giet konferma ta mill-esperti tekniCi permezz ta' video-konferenza fl-istess jum, dawn il- Forensic Analysts u Forensic Accountants Harbinson Forensics ikkonkludew is- (, segwenti: - RE: REPORT TO THE MAGISTRATE IN RELATION TO CASE 1 We thank you for your instructions and now present our report in this case. Restrictions on circulation I duty of care Our report is prepared for the Ministry of Justice and is Strictly Private & Confidential. It is not to be released to any party other than those who have an involvement in this case. No duty of care is accepted to any party other than those to whom the report is addressed. No responsibility is accepted for any reliance placed upon the report should it be used for any purpose other than that stated above. 1. 2. Our report is based on our experience gained through similar cases and, as such, should not be taken to express an opinion on any legal matters. 1202 (J Scope: this report deals only with evidence m relation to 14 specific assertions. 3. As instructed, in this report we have not attempted to cover all the findings of our investigations to date. You have asked us to highlight to you what evidence we have managed to discover that can prove or disprove fourteen specific assertions you have set out for us which we address in the body of the report below. c ./ 4. Our investigation and this report has therefore been focused on those fourteen points. During the course of our work we have become aware that the data sets of both NexiaBT and Pilatus contain a significant amount of documentation in relation to what appear to be suspicious transactions, concealed corporate relationships, and other indicators of probable money laundering and sanction evading activities. We have not investigated these activities but they appear to involve both citizens of Malta and elsewhere. You have directed that these matters fall outside the scope of the current investigation. We will be happy to provide further information on these matters if required. Sections of this report ( ./ 5. We have set out this report in four sections:- I.Work carried out and processes utilised II.Assertions made in the declarations of trust article III.Assertions made in the US$1.017 million transfer to Egrant Inc from Al Sahra FZCO article IV.Other matters 1203 Work carried out and processes utilised 6. We understand that the digital exhibits which you have provided to us were seized by the Malta Cyber Crime Unit assisted by a court appointed expert, Dr Godwin Caruana. Computers, laptops and USB storage devices had been forensically imaged into EOl format using EnCase software. Servers had been copied as a combination of virtual copies and backup files. You have instructed us that they were uplifted from:•The Pilatus Bank, Ta'Xbiex, the items are listed in ITS/CCU244/2017 • Nexia BT, San Gwann, the items are listed in ITS/CCU245/20177 (_/ 7. At the end of July 2017, ANSEC's Forensic IT specialists copied all of this digital evidence onto a Network Attached Storage (NAS) device enabling transportation to Northern Ireland and processing and examination without compromise of the original EOl files. Once transported the data was imported using EnCase forensic software for verification and processing. 8. In January 2018 ANSEC's Forensic IT specialists again travelled to Malta and obtained further data from another court appointed expert Mr Keith Cutajar. This data contained image files from computers and mobile devices belonging to Mr Brian Torma and Mr Karl Cini. This data was transported to Northern Ireland for processing and examination. 9. In April 2018 ANSEC's Forensic IT specialists again travelled to Malta and obtained a hard disk drive from you, containing files obtained from the German authorities, described as material believed to be relevant to Malta originating from the "Panama Papers". This data was also transported to Northern Ireland for processing and examination. 10. In June 2018 you provided us with further files emanating from the Mossack Fonseca servers. We understand that these were provided to you from three different sources. Part 3 came from the German Authorities, Part 2 from a Journalist and the "emails main batch" were handed over to you by Dr. Simon Busuttil along with his first application in April 2017. We understand that all of these were taken from the Mossack Fonseca servers. 1204 (_/ 11. The digital evidence made available to us over this period of around 10 months was extremely voluminous and represented over 30 terabytes of data. If printed, we estimate it would fill several Empire State buildings. 12. To make the mirrored data amenable to searching and analysis it first needed to go through an intensive process of cleaning and filtering to remove items such as operating systems, software, cookies, irrelevant picture files and other irrelevant data - probably around 16 terabytes. As further explained below, some of the files could not initially be digitally searched and required further processing and conversion. This filtering and cleaning eventually distilled the data to be searched down to: - ( _/ ( _/ Documents created in Word, Excel, PowerPoint, PDFs, relevant picture files, SMS texts, WhatsApp messages, Skype chat logs, etc. Once extracted these files represented around 1.5 terabytes. 2. Emails of Nexia BT partners and staff (see below) - around 110 gigabytes comprising over 650,000 individual email messages. 3. Oracle and APEX data for Pilatus and Nexia (including the accounting, payroll, VAT, and bookkeeping data for all its over 2000 clients), 4. Unallocated data (snippets of permanently deleted files, files viewed but not downloaded to the system, etc) and internet activity traces - these appear to represent around 8.5 terabytes. 1. 13. There were also a number of media files which we listened to or watched as appropriate; these were mainly audio recordings of Pilatus phone instructions from clients to transfer money or recordings of board meetings. They did not contain any information that was not also in the documentary data. 14. The majority of the files at 1 and 2 above were eventually able to be indexed to enable key word searches (see below). 15. ANSEC identified the files at point 3 above as relating to accounting software that was rurming on several laptops as virtual machines in a Windows XP environment. This appears to be due to the age of the software. ANSEC were able to run the software in a virtual environment but noted that the software, known as APEX for Windows, was licensed using a dongle. In order to run the software a valid dongle would be required. After discussion 1205 -) r _., ~, .:-O:t r.~ ra vvl~ U D with you it was agreed that internal accounting records and software were not a priority for the inquiry at this stage and it was therefore agreed not to seek access to this data at this time. 16. Unallocated clusters noted at point 4 above are the areas of the file system that do not currently have files allocated to them. However, they can contain the remains of deleted files or partial files that have not yet been overwritten. In order to examine the unallocated clusters ANSEC indexed the data in order that it could be subjected to keyword searches. 17. To put all of this in context, one terabyte of data probably represents around 250 million pages of typical documents; even if only one percent of one percent of that gets selected for analysis by our keyword searches etc it is still around 25,000 pages (equivalent to around 20 War & Peace novels) which the team have to read, consider and, where necessary, record and discuss. For example, there are some 178,000 emails of Karl Cini alone quite apart from all the other documents in which he is mentioned. ( ) 18. We therefore broke the data down into smaller sub-sets which our analysts progressively worked through. This approach has also proved necessary because the various sets of data only became available to the analysts as they were progressively extracted, sifted, sorted, and indexed by ANSEC. 19. The work to filter out the items for analysis from the roughly 30 terabytes seized and make as many files as possible amenable to digital searching took around 10 months to complete. The first tranche of cleaned and filtered data became available to the analysts on 29 August with further data being progressively becoming available at roughly fortnightly intervals until early March 2018. A relatively complete set of the searchable data was therefore not available until early March 2018 with further work to tackle problem files continuing until early June 2018. The fact that the data sets could only become progressively available to the analysts to search and analyse over that extended time period was unavoidable but added significantly to the complexity of the analysts' work. 20 . In Appendix 1 we attach a diagram which overviews the stages in our examination and analysis Process. 1206 (J Kev word searches of indexable files 21. As the raw data was processed by ANSEC's IT specialists and made available to our analysts the majority of the files were able to be digitally indexed to enable key word searches to be carried out. ( 22. These key word searches flag up to our analysts all the documents containing each key word in the given data set. The analysts then view each document and extract each potentially relevant document for further analysis. The challenge is that many of the key word searches flag up thousands of documents even when the initial search terms are further refined. 23. With experience, our analysts can on occasions quickly identify documents (or even batches of documents) which are irrelevant to the enquiry. However, it is more often necessary to view at least part of each document to determine its relevance. It is therefore the case that although one might be able to work through one batch of 100 documents very rapidly, the next 100 files may require a much longer period of time due to the length, complexity, and relevance of the material. 24. We first analysed the documents in Word, Excel and PDF formats to inform our decision about which of the email caches to extract and analyse and also what searches should be made of the remaining data. Searching the "unallocated clusters" 25. We also performed a limited amount of digital searching of the "unallocated clusters" of the data for snippets of deleted or overwritten key documents. ANSEC indexed the unallocated clusters for each device and carried out keyword searches. The snippets found were mainly already in the documents and emails already identified. Limitations to what can be found by digital kev word searches 1207 26. Our key word search work led us to analyse in greater depth the data sets of some key individuals at both Pilatus and Ne:xia BT. 27. There are important limitations to investigation of data by key word searching. It appears sensible to assume that if individuals wished to write about matters they did not wish to become public they would either seek to encrypt the documents (by password protection etc.) or use oblique references to the entities and individuals concerned. 28. Oblique references to key subjects or individuals are extremely difficult to detect by keyword searches but may be identified by reading all the documents in particular data sets. This involves a heavy reliance on the experience and expertise of our analysts whilst sifting and reading the available documents and is clearly extremely time consuming. ( Pila tus emails 29. As you are aware the emails of Pilatus Bank are stored on The Cloud and are not available to us. However, some emails of Pilatus staff were available to us having been backed up by the individuals onto their laptops. These formed part of our examination but they did not include emails of any of the senior management team at Pilatus. Nexia BT's Emails (_j 30. The Ne:xiaBT email server actually contains a vast number of emails of the entire Ne:xiaBT staff. 31. In agreement with yourself, ANSEC initially extracted and we then performed analysis based on key word searches on the emails of all Ne:xia BT's partners and of Tim Dambrauskas. Based on the findings of our initial searches it was then agreed to extend our work to include the emails of Luke Cann, Katrin Bondin Carter, Gordon Corduna, Caroline Dingli and Michael Satarianno. 1208 32. From our analysis of these emails and all the other data sets we believe that it is unlikely that the remaining Nexia BT staff would have had key involvement in the matters under investigation or sent or received key emails without copying these to the individuals listed above. In discussion with yourself it was therefore agreed to exclude these from our analysis as it would be both impracticable and almost certainly unnecessary to analyse all of these individuals' emails and would have required many months of further work. In-depth review of the emails of Brian Torma, Karl Cini and Manuel Castagna (the Nexia BT Partners) c _/ ( _/ 33. We decided to give further special attention (that is, beyond mere key word searching) to the emails of Brian Torma and Karl Cini. This is because so much material was coming to light in our key word searches of their emails and because obscure but unguarded references to key issues (for example using indirect references, initial letters, nicknames, or code words) will not be detected simply by using key word searches. For this reason, our analysts examined all the emails of these two individuals looking for emails and attached documents of relevance. This involved reviewing over 200,000 emails. 34. From a search of around 5,000 of the emails of Manuel Castagna we concluded that any relevant correspondence of his was most p~obably being copied to Brian Torma or Karl Cini and should therefore be found by our detailed review of their emails. It was therefore considered unnecessary to extend our analysis of his emails beyond key word searching. Unindexable files 35. There were initially over 213,000 of the documents extracted which were not susceptible to indexing or digital searching. These included certain types of scanned or photographed documents, and encrypted documents. ANSEC however, were able to develop special software to identify and separate these files and developed an approach using OCR software to convert these files making them indexable and searchable by our analysts. 1209 36. Some scans and photos of hand written documents (of which there are thousands of images) remained unindexable and simply had to be individually examined by our analysts. Encrypted Files 37. We encountered just over 10,800 files that could not initially be indexed, searched or opened because they were protected. At the outset of our work it was agreed to leave such files until we knew their full extent and had examined more of the other material. This was in the hope that this might obviate the need to open these files (either by producing sufficient other evidence or even revealing documents containing lists of passwords). Extraction and sifting of the last of the key data sets was only completed in March; it was only then that we are able to judge the number of encrypted files to be dealt with and know their location, file name etc. 38. Having reviewed the number and type of these file during March, we made some preliminary attempts to digitally "break" the encryptions using specialized software. The software is programmed to first attack the encryption using specially constructed dictionaries of possible passwords and then progress to increasingly sophisticated batches of characters and numbers. Our work on the unencrypted files identified documents (for example WhatsApp messages) which disclosed passwords. These were added into the digital "Dictionary" of commonly used generic passwords which was further augmented by lists of names and terms generated from our "indexing" of the data we have been searching. () (j 39. Using this "dictionary approach", ANSEC employed their specialised software to attempt to open each protected file. This approach enabled us to open around 5,600 or 50% of these files. These are the ones with relatively simple protection and less sophisticated passwords (i.e. generally relatively short words made up of letters and numbers). 40. For the files not opened by this digital "cracking" approach we therefore provided you with a list of around 550 encrypted files which we selected based on their location on the computers, date of creation, and file names and in the light of our knowledge to date (all other information about the file, such as who created or modified it, is encrypted). 1210 ~ r- .. .~ ~ Uvl~ 41. We understand that you passed this list to the police to ask the relevant individuals for the relevant passwords and we received their responses in late May 2018. Passwords were not provided for all of the documents requested. However, by studying the format of the passwords provided we were able to update our "dictionary" approach and this enabled many more files to be opened. ( 42. In Appendix 13 we have set out a summary by device of the files which remain encrypted and unopened. These number 2,500 in total, 2082 of which are on the Nexia BT server. A list of these can be provided if you require. Of the 550 files we had specially selected above only around 20 remain to be opened and a list of these is set out at Appendix 14. Given that we have been able to examine well over 3 million files the fact that this relatively small number of files remain unopened may be considered an acceptable level of risk. We will be happy to discuss this further with you. Panama Papers data 43. In May 2018 we were provided by Ansec with data they had collected from Malta in April and had subjected to processing to prepare for our analysts' work. This comprised a hard drive with 22 sub folders of data extracted from the Panama Papers by the German authorities. The extracted data is summarised under 14 headings based on the key words set out in Appendix3. 44. We note in passing that none of these key search terms included "Karl Cini" and therefore the data we received does not include a complete record of all the emails between Mossack Fonseca and Karl Cini of Nexia BT. We note that in the original EIO request (in Annex C of the request) you did request a search including Karl Cini and Brian Torma as keywords. However, we understand that the German Authorities viewed the original keyword list provided to them as too wide and generic and pressed for the list to be restricted and focused on the key persons involved. This necessity however meant that the data would not, for example, include an email from Karl Cini to Mossfon requesting 3 Panama companies and a Trust - if such an email does exist - unless that email included a reference to one of the key words - Egrant, Tillgate or Hearnville. 1211 1·1 -. G ~· i212 Our searches therefore will be complete as regards the 14 terms applied and will, for example, deal with occurrences of the word "Egrant". However any emails to and from the parties requesting off shore entities prior to the allocation of the name "Egrant" will not appear in this data set. 45. Three batches of Emails you received from various parties 46. We compared these three batches of emails you sent us in June 2018 to the emails in the Nexia BT data set. All of the emails contains in the batches from journalist and German authorities were all contained in the Nexia BT data sets. 47. The batch called "Mossack Fonseca Part 1" appear to be all emails talking retrospectively about Egrant and as such do not reveal anything new to the enquiry. 48. The batch called "Mossack Fonseca Part 2" do not appear to show us anythlng that we have not found in the main data sets. 49. However, when we compared those you received from Dr. Simon Busuttil this revealed 29 emails which were not present in the Nexia BT data set. 50. These are in the period between January 2015 and August 2015 and are between Karl Cini and various Mossfon representatives regarding the setting up of bank accounts for Tillgate and Hearnville in various banks in various jurisdictions- specifically Dubai. We discuss these later in the report. 51. The remainder of this report deals with the findings of our analysts from the processes and work set out above. 1212 ( The assertions made by Daphne Caruana Galizia ("DCG") 52. You have provided an analysis of the key assertions made by DCG and asked us to comment on each one from our analysis of the digital data obtained. 53. In the sections below we reference the documents found and these are reproduced in printed form in the appendices to this report. If required we can provide full forensic digital references and the original files but due to pressure of time we have not attempted to provide these at this point. (_ A. Declarations of trust article - 1.In the kitchen at the offices of Pilatus Bank in Ta' Xbiex, there is a safe in which certain files are kept, and also particular documents marked for extreme secrecy. The safe used to be in the bank CEO's office, but for some reason was moved to the kitchen. 54. We have searched extensively, using the key word searcher, for information regarding the safe and its contents in Pilatus Bank. Closely focused searches revealed a number of interesting documents dealing with the use and contents of safes at Pilatus bank. These searches are shown in Appendix4. ( 55. These search results were reviewed and numerous documents were found that mention a safe in Pilatus bank. The documents of interest are detailed below. However, none mention the safe being held in the kitchen or any Declaration of Trust for Egrant being held in any safe. 56. Use of a Safe is detailed in the Pilatus Operating Manual. We found many different versions of this Manual all of which seem very similar. The final Version, dated 26th December 2014 states on page 53 under Filling and Custody " All related agreements including master loan agreements, pledge agreements, and guarantee agreements are to be placed in safe custody in the bank's safe under the responsibility of the Operations Department." 1213 57. Use of the Safe is further detailed on page 101 of the above version and states" ... Safes are located in the safe/storage room. Authorihj to enter the safe room lies with the CEO, Accounting Officer, Compliance Officer, Operations Manager, Operations Assistant. The safe can be accessed by imputing the applicable password, knowledge of which is split bet-ween 2 of the above mentioned person. [Docl] 58. There are four sets of the Pilatus Bank Management Committee Meeting Minutes that refer to the security of items in locked cabinets and in a safe: • 20141202 (2nd Dec 2014) Item 5 -Segregation of AoF (Account Opening form) and KYC (Know Your Customer) forms. Claude-Anne Sant Fournier (CSF) advised that clients had requested Hamidreza Ghanbari (HRG) to assure them of the confidential treatment of any information and documentation provided by them to the bank. (HRG) and (CSF) proposed that KYC forms and supporting documentation should be retained by (CSF) in a locked cabinet vvi.thin the Legal and Compliance office and that the Operations Department retain the Account Opening form. The process was to be discussed in greater detail at a later date.[Doc 2] ( • 20141222 (22nd Dec 2014) Item - 5. (CFS) advised that (HRG) had re-iterated the opinion recorded at the 2 December 2014 meeting (above). The matter was to be discussed in greater detail in the coming weeks.[Doc 3] • 20150218; (18th Feb 2015) Item 6 - External Audit (KPMG). The auditors requested that the cash in the safe be counted in their presence that day as a regular reconciliation procedure with the trial balance.[Doc 4) • 20151203; (3rd December 2015) Item- page 3 c - MFSA Inspection. (HRG) stated that KYC forms are now being transferred from Operations to Compliance by (DC) [probably Denica Cebova] after she reviews the transferred forms and signs off on the transfer. The confidential and sensitive information and documents will be moved from Operations to be held in Compliance and Front Office. (AG) Antoniella Gauci stated the above documents are held in the cabinet in Compliance and the confidential documents are held in the locked document cabinet. [Doc 5] 59. On 20/1/16 Maria Effimova created a Word document "ActiveDocs Safes 1214 ( options" which she modified on 22/1/16 which appears to be her researching options for safes. There are downloaded pictures of safes pasted into the document with prices to show different options and dimensions. Possibly she was asked by a Pilatus leader to look into this. There is no indication as to whether or _not this led to a purchase by the company. [Doc 6] This would appear to be consistent with her testimony. ( __/ 60. There is also a document created by Denica Cebova on 27/01/2016 called "List of clients which KYCs are in the safe. Xlsx. This list includes Keith Schembri and Sahra FZCO. However, the name Egrant does not appear on that list nor does the name Muscat. This list would however support the contention that there were important documents which were kept securely in a safe. [Doc 7]. We comment further on this document under Assertion 2 below. 61. There is a are documents entitled "Safe Password.xlsx" and "Safe Password [1].pdf in PilatusServers\DR-DFSOl \Documents which appear to have been created for staff to sign that they hold the safe password(s) at any given date. [Doc 8] 62. We note that the testimonies of the Pilatus witnesses do not appear to refer to most of the above points. We have also noted some inconsistencies in the testimonies of Pilatus staff concerning the safe and we have briefly summarised these in a table in Appendix 5. ( j 1215 2. In this safe, documents are held pertaining to Russian clients of the bank, and to Maltese PEPs, including John Dalli, consultant to Prime Minister Muscat, and Keith Schembri, the Prime Minister's chief of staff, both of whom have accounts with the bank in their own personal names. 63. The documents we have seen also do not suggest to us that papers pertaining to Russian clients and Maltese PEPs were treated any differently from other clients of the bank. Documents in the safe of Pilatus bank 64. As noted above there is a document [Doc 7] -created by Denica Cebova on 27/01/2016 called "List of clients which KYCs are in the safe. Xlsx. This includes at #12 CIF reference 100931 Keith Schembri and at #19 CIF reference 101150 Sahra FZCO. It does not however reference John Dalli. 65. We have searched but can find no further versions of this "List of clients which KYCs are in the safe". No other client listing document was found which specifically refers to 'safe' in its title. We carried out several more searches on a number of combinations of KYCs and safe and contents and did not come up with any other more recent versions of this form. 66. We also found no similar documents which might shed light on what was held rn the safe after January 2016. This might be because Denica Cebova appears to have been the person responsible for this list & she only appears to have started preparing client listings in 2016 - the other detailed Client lists were created by her in 2016 also. She appears to have made the initial listing of safe contents in January 2016 but then not updated (_) it.162 'fl ... 162 Denica Cebova kienet wahda minn dawk 1-impjegati tal-Bank Pilatus li kienet f'kuntatt ma Claude Ann Sant Fournier u d-dokumenti tal-klijenti 1-aktar sensittivi tal-Bank Pilatus. Anke mix-xiehda taghha jirri.Zulta li Joseph Muscat jew Michelle Muscat jew Egrant Inc ma kienux imsemmija qalb il-lista tal-klijenti jew klijenti prospettivi tal-Bank Pilatus. Dan zgur sakemm damet tandem hemmhekk hi jigifieri sal-ahhar jiem ta' Frar 2016. Maria Efimova damet tahdem fil-Bank Pilatus xahar aktar minn Cebova ghax 1-impjieg ta' Efimova gie termina t fid-29 ta' Marzu 2016. Inoltre 1-lista imhejjija minn Denica Cebova qabel ma bdew 1216 Clients of Pilatus bank 67. The data seized from the Pilatus computers does however contain numerous documents and emails referring to Russian corporate clients and individual Maltese PEPs who were clients of the bank. ( 68. An excel spreadsheet "List of client. xcls." (Doc 9) was created by Denica Cebova on 21 January 2016 which lists all of the Corporate and Individual clients of the bank at that date. It provides details of their directors, shareholders, UBOs, Nationality of directors, nationality of UBOs, country of registration etc. The spreadsheet is very large to append to this report however an extract is attached. What is apparent from the spreadsheet is that the corporate clients, particularly the Dubai companies owned by Azerbaijani PEPs as UBOs are all linked with common nominee shareholders, agents and account signatories. We will detail some of these companies later in this report. 69. There is also an excel spreadsheet (xlsx "20160406 Clients database.xlsx") on the Pilatus server which lists all clients as at April 2016 and there is a column which identifies PEP's. Keith Schembri is identified at Number 19 on this list and identified as a Maltese 'Domestic PEP', John Dalli is listed at Number 35 on the list and is also identified as a Maltese 'Domestic PEP'. (Doc 10). 70. There is also an email "Excel sheet with customer details" from Louis Zammit to CA Sant Fournier on 30 June 2016 which includes an excel sheet listing of all clients of Pilatus Bank as at that date. John Dalli (100213) and Keith Schembri (100931) are both listed in this document. Dalli's account is noted as closed and Schembri's account as still open at that date. [Doc 11] 71. Included in the Pilatus data also was a copy of the KPMG 2016 report dated 3 June 2016 on the operations of Pilatus bank which concluded that 24% of the bank's clients were foreign PEPs. [Doc 12]. isiru 1-allegazzjonijiet rninn Caruana Galizia fi Frar 2017 turi li I-Bank kien ha hsieb jinkludi fil-lista dawk il-PEP Maltin li kienu klijenti tieghu u li kellhorn kont rnal-Bank Pilatus u ma hebiex din 1-inforrnazzjoni 1217 72. The spread sheets (USD Current Accounts_20170407 and KYC database 29/10/2016 - [Doc 13 & 14] list no account for Egrant ,Heamville or Tillgate. 73. There do not appear to be any more recent client lists available in the data after this date. 74. It is interesting to note the dates when some notable Pilatus Bank customers opened their accounts. It gives an indication of how the bank's customer base developed:• 25/6/14 • 26/6/14 • 16/9/14 • 28/11/14 •Dec 14 • 4/6/15 • 19/6/15 • 28/7/15 • 3/8/15 • 20/8/15 • 24/8/15 • 26/8/15 • 16/9/15 • 18/11/15 • 20/11/15 • 2/2/16 • 2/2/16 • 22/4/16 • 5/4/17 John Dalli Titkan Pulp & Paper. Kimberly Property Holdings is first of the Azerbaijan accounts. Willerby !\1anuchehr,Famoush Keith Schembri Torbridge and Lester Holdings VAPPLtd Yasmin Aral (Ali Sadr's wife) NC Yacht !\1alta SahraFZCO EXIRLLC Heriti & Facekart Cormea Robert Baker VKS !\1oney Transfer Ltd Negarin Shams Al Sahra Seville Aliyeda 1218 ( ( f·.'1-"2·19 •. "' 1 vv John Dalli, Keith Schembri and other PEPs ( .../ 75. As noted above, the Maltese PEPs do include John Dalli and Keith Schembri both of whom had personal accounts with Pilatus bank in their own names. Schembri had 2 bank accounts in his personal name. We will detail both individuals' accounts in the next section of the report. 76. The Pilatus WhatsApp messages contain further references to PEPs. For example, in message 329, Louis Zammit discusses with Antoniella Gauci that Hamidreza is getting the few missing docs re 'non-brother and sister PEPs'. [Doc 15]. 1219 3. Dalli's account is not used much, but the Prime Minister's chief of staff uses his regularly and his statements show highly suspicious transactions involving people in Azerbaijan. This bank account is separate to the one held in the name of his once-secret Panama company, Tillgate Inc. John Dalli & Pilatus 77. John Dalli opened accounts with Pilatus on 25 June 2014 in both USD and Euro (see his account opening form at Doc 17, KYC form at Doc 18. and bank statements for Dalli's accounts at [Doc 19]. 78. On 8 August 2014 there is an email from Karl Cini to Caroline Dingli, Brian Tonna's PA, asking her to setup a meeting between Ali Sadr, Brian Tonna and John Dalli OD) [Doc 20]. The meeting is then set for Thursday 14 August 2014. There is no indication as to the purpose of the meeting given that Dalli had already opened his account with Pilatus. (_) 79. A review of the bank statements for these accounts confirms that neither of them was much used and the transactions are small. They do not appear to us to be suspicious. Keith Schembri & Pilatus 80. The digital data shows that Keith Schembri had two Pilatus bank accounts (Account opening form is at [Doc 21], KYC forms are at [Doc 22]. His KYC documents run to 78 pages and we have not appended all of the due diligence attachments to his KYC form. 81. In our opinion, he could not be said to use his 'regularly' as there are only a handful of transactions through each account. 82. His statements do not show any transactions which appear to involve people in Azerbaijan. There are transactions with the off shore company, Willerby Trade Inc, which is the subject of a separate inquiry. 1220 (_ ~ Tillgate Inc 83. We have seen no evidence that there is any bank account with Pilatus Bank in the name of Tillgate Inc. Searching the Pilatus data for "Tillgate" does not find any references to bank accounts or even proposed bank accounts for any entity by that name. 84. For completeness we would note that we did find that there are emails on 14 October 2014 relating to meetings between Karl Cini and Ali Sadr. There are references to account opening forms and terms and conditions [Doc 23] but no specific reference to Tillgate. 85. The bank statements for his account 100931CAINEUR012 [Doc 24] show that Keith Schembri used one of this account to make payment to Crowe Howarth, the auditors of his New Zealand trust. We understand that this trust was set up to hold the shares of his Panama company, Tillgate, which was purchased by BTI Management Ltd in July 2013 at the same time as Egrant and Hearnville. This is the only possible link between Pilatus Bank and Tillgate Inc that we have found in the data. 1221 4. The safe in the kitchen at Pilatus Bank also contains the documents that answer the question which the whole of Malta has been asking this past year: who owns Egrant Inc, the third company Brian Tonna set up in Panama, for somebody so important that the name had to be given over Skype, rather than in an email as it was for Konrad Mizzi and Keith Schembri. Documents contained in a safe at Pilatus 86. As noted above, the data searched contains documents which appear to detail the use of, and what was in the safe at Pilatus Bank. They are as follows: •The 'List of KY Cs in the safe' document - which does not include any reference to Egrant or to its Ultimate Beneficial Owner. [Doc 7] •Management Committee minutes as mentioned before which detail the keeping of account opening forms in the safe. [Doc 2-5 ] •A document detailing the fact that Loans and Credit agreements are to be placed in safe. [Doc 1 ] •As mentioned before the Pilatus Operating manual which portrays the use and location of the safe. [Doc 1 ] (_) 87. The digital data does not therefore suggest that any documents relating to Egrant were contained in a safe at Pilatus. Who owns Egrant Inc? 88. As this question is of central significance to the whole case, we have set out below a detailed analysis of all the digital data we found which pertains to Egrant Inc. We have broadened this analysis to include documents pertaining to Tillgate and Heamville and the Nexia BT relationship with Mossack Fonseca (MossFon) so that key documents and 1222 correspondence may be considered in the broader context of related matters. pot~ntially 89. Our findings are set out in chronological order so that the "story of Egrant may be followed from before it was formed until after it was dissolved. We begin by placing the acquisition of Egrant Inc in the broader context of other offshore companies with links to BTI Management. 11 Other offshore companies with links to BTI Management 90. The online Panama Papers Database suggests that, as asserted, Egrant was one of 3 companies set up in Panama and purchased by BTI Management. It was however, only one of 14 off-shore companies registered to BTI Management. We note that only these 14 companies in the whole Panama Papers database (495,000 companies) are registered to BTI Management. Entities having their address at BTI Management Limited- (14 companies) Incorporation UBO date Name (' Colson Limited Selson Corp. Services Hokling Holdings Lester Group Ltd SPX Services Ltd Schembri Scerri Hillman Torma 1223 Jurisdiction 24-Jan-11 British Virgin Islands 24-Jan-11 British Virgin Islands 19-Apr-11 British Virgin Islands 01-Mar-12 British Virgin Islands .,, .~/" ..r .~ ,.· ..,. \f :_, l ~ ;.,, ft Willerby Trade Inc. Tonna/Nexia BT Blue Sea Portfolio Limited Pierre Sladden Torbridge Inc. Services Cheng Chen 19-Mar-13 British Virgin Islands 14-May-13 British Virgin Islands 29-May-13 British Virgin Islands Berdil Limited Ivan Camilleri 03-Jul-13 British Virgin Islands Egrant Inc. Torma 08-Jul-13 Panama Hearnville Inc. Konrad Mizzi 09-Jul-13 Panama Tillgate Inc. Schembri 15-Jul-13 Panama 09-0ct-13 British Virgin Islands 12-Jun-14 British Virgin Islands 10-Dec-15 Panama Comerco Ltd Durellie Limited Real Investments Services Family Trade Mary Ellen Mercieca Rita Mizzi Pereira Investments Global Corp 91. That database of intermediaries gives the "name" of the intermediary listed as "Nexia BT - PMA Client" and with the address of BTI Management. 1224 ( --, c 92. The digital data seized appears to contain files in relation to many of these entities and we are happy to investigate further if required. 93. A search of the online Panama Papers database also reveals a further 42 "namesake" companies. These include:- • Egrant Capital S.A., incorporated in BVI, March 2003, struck off October 2010 and • Egrant Capital Assets S.A, incorporated in BVI, June 2003, struck off October 2015. 94. The similar names of the Egrant and other "namesakes" may simply be a co-incidence. However, we observe a surprising number of common links (dates of incorporation, addresses, and dates struck off. 95. 11 of the 14 companies connected to BTI Management were incorporated after Colson, Selson, and Lester. We will be happy to investigate these other entities further if required. 96. We also note that Mr Cini stated (starting at page 10 of his testimony) that only three companies were set up in Panama - he appears to have overlooked that Real Trade Investments Global Corp was also set up there (he referred to it as being set up in BVI). He also stated that he could only recall setting up 4 BVI companies - Comerco, Durellie, Real Trade Investments, and Willerby; he did not mention Colson, Selson, Lester, SPX, Blue Sea, Torbridge, or Berdil. Overview of the documentation found for Egrant in the digital data seized 97. As part of our search methodology, whilst performing key word searches for "Egrant" we also searched on variations of that word to try to cover possible misspellings, abbreviations, etc. For example, one relevant file had been named "Engrant". 98. An overview of the results of our key word searches for Egrant (and its relevant variations) are summarised in the tables below: 1225 r - .' :-·. ~ n lr ......L~ ~ ti Number of documents 483 Found by Key Word Search Duplicates (these are documents that have been found in multiple sources but are identical) Collated in date order, printed and reviewed (132) 351 ~) The word Egrant cropped up in 483 documents of which 132 are duplications. By duplications we mean for example where Karl Cini sent an email to Brian Tonna; the email is found in both individuals' email datasets. Removing those duplicates leaves 351 unique items. 99 . \J The table below summarises the occurrence of the documents by date and topic: 1226 Leader Pana ( _j Date Profile Total Mossfon Prior to 31Dec2013 11 10 1Jan2014 to 31Dec2014 6 6 1Jan2015 to 31Dec2015 5 2 1Jan2016 to 31Dec2016 87 10 1Jan2017 to 31March2017 216 27 1 April 2017 and later 22 8 With no specific date 4 Total 351 Comm Press News Opp Other 1 3 58 49 16 81 25 10 1 10 13 14 3 4 63 58 140 42 13 35 LEGEND 1\fossfon Ne:>..ia correspondence and dealings ·with :Mossfon relating to Egrant Pana Conun Nexia Press Press reports and Nexia discussions of them and responses to them Leader Opp Discussions and responses re leader of the opposition Neivspapers 1\iewspapers saved Other Ot."li.er matters ( _,I 100. There are a lot of documents in 2013 relating to the formation etc of Egrant; then there seems to be relatively little activity in 2014 and 2015. Two thirds of all the documents where Egrant gets a mention are in in the quarter ended 31March17. This is when Nexia BT were starting to deal with the EU Pana Commission enquiry, to respond to the press, and generally getting their story right. 1227 Overview of the documentation found for Egrant in the Panama Papers data set 101. An overview of the results of our key word searches for Egrant in this data is summarised in the table below: Number of documents Found by Key Word Search 159 Duplicates (these are documents that have been found in multiple sources but are identical) Collated in date order, printed and reviewed Duplicates 102. The word Egrant appeared in 159 documents of which 120 are duplications. By duplications in this data set, we mean exact duplicates where the document must have been extracted more than once using the 14 key search terms. Where, for example, an email mentions both Tillgate, Heamville and Egrant, the same email would be found in the sub folder for each of the 3 companies. Removing those duplicates leaves 39 unique items. Files which were difficult to open Of these 39 files, 7 files were in a unique format which Ansec had to open. These turned out to be 3 email sequences, dated in August and September 2013, in Spanish, between Christina Rios of Mossack Fonseca and the Legal Department of Mossack Fonseca. Using Google Translate these emails which are very brief appear to relate to a change of administrator in respect of certain companies and the fact that there were outstanding bills to be paid before this could be done. The other 4 files were also duplicates. 103. 1228 The remaining 32 files 104. Of the remaining 32 files in this search, 7 files we had already viewed from our data searches in the Nexia data and they are included in the Chronology of our 'Egrant' searches. When we sort the remaining 25 files we found that they still contained copies of very similar type emails. 105. For completeness, we attach a list of these 25 files identified in the Panama Papers data which refer to the word "Egrant" - in date order. (Appendix 6). These can be provided to you on request if required. In our opinion these files do not contain any new additional information pertinent to this inquiry. The files confirm the dates on which the companies Tillgate, Hearnville and Egrant were held over for N exia as a client of Mossa ck Fonseca. 106. However there is no email from Nexia or Karl Cini actually requesting these companies (other than the signed Purchase Orders in July and August 2013 which have turned up in our other searches). In our searches of the N exia BT emails of Karl Cini, we could not find any request for 3 Panama shelf companies prior to the written order forms. 107. As detailed more fully later in this report (paragraph 197 to 199), the batch of emails supplied to you by Dr. Simon Busuttil along with his first application in April 2017 contained 29 emails apparently sent by Karl Cini to MossFon but which were not on the Nexia BT email server when they were seized by you. If there was an exchange of emails prior to those noted in the previous paragraph between Mossack Fonseca and Karl Cini of Nexia asking for these companies, it would not have referred to them by name as they were, by definition, shelf companies. Because the data that the German authorities were prepared to provide to you does not include all Karl Cini emails with Mossack Fonseca if such an earlier dated exchange existed then we would not find it in this selection of data. 108. It is still unknown as to exactly when Nexia decided that they required 3 Panama companies and not the one company and a trust referred to in the email of 25 March 2013 which became the subject matter of this mqmry. 109. This would lead us to assume that it must have been AFTER 25 March 2013, that the requirement increased from 1 Panama company to 3 1229 Panama companies. To date, we have not found the Karl Cini email which specifically refers to requesting of 3 Panama companies - until the date of the signed Order forms for Tillgate, Hearnville and Egrant. The instruction could have been tendered verbally to Mossack Fonseca's employees. Chronological analysis of the data found in relation to Egrant 110. At Appendix 7 and 8 we have prepared a detailed chronological analysis in relation to Egrant. The version in Appendix 7 is a condensed one, containing only the documents and events which were considered to be of most relevance to this inquiry. The version in Appendix 8 is a much larger chronology document containing references to nearly 1,000 items; the additional documents in relation to this fuller chronology can be provided to you on request. 111. The chronology is compiled from the documents which refer to Egrant, Hearnville and Tillgate and is augmented to include· other potentially related documents and events. We denote facts taken from documents and emails with the letter "F" and allegations or events which are not backed by documentary evidence with "A". The chronologies include, for example, brief details of some of the DCG blog posts to reveal possible correlations. It does not attempt to include for example every email in a chain but seeks to develop an overview of the document trail by reference to chronological dates. The chronology excludes the additional emails noted above from the Panama Paper data set although there does not appear to be anything of significance in those. We will be happy to amend the chronology to include those, if requested. 112. The intention of listing the events and documents in this way is to enable the reader to see each item in the context of what had happened up to that point and what was happening around the same time. It thereby sheds light on possible relationships which might otherwise be overlooked. It aims to enable "a walk through" of Egrant's story and to identify potential anomalies and gaps in the data. Events before March 2013 As noted above in the list of off shore companies, Nexia BT had 113. already formed 8 overseas companies for themselves and their clients between 1230 January 2011 and July 2013 before the formation of Egrant, Tillgate and Heamville. The mostly recently incorporated of these was Berdil Ltd on 3 July 2013. 114. All 8 were incorporated in British Virgin Islands as were two further companies (Comerco Services and Durellie Family) incorporated in October 2013 and June 2014 respectively. The setting up of the 3 companies in Panama was therefore a departure from their usual practice. Nexia BT's relationship with Mossack Fonseca in Panama c _, 115. In September 2012 [Doc 25], Karl Cini requested and received an update from his Nexia staff on the status of PEPs. This highlighted the rigorous enhanced due diligence which would be required in banking transactions involving a PEP, including anti money laundering requirements. 116. On 28 November 2012 [Doc 26], it is evident in an email between Sofia Johnson of Mossack Fonseca and Karl Cini that there is a close business relationship building up with a view to Mossack Fonseca setting up offices in collaboration with Nexia BT in Malta. This process continues throughout the first quarter of 2013. 117. On 31January2013 [doc 27] Antoinette Scerri of Nexia BT asks Karl Cini about setting up a BVI company and possibly a trust or nominee shareholding and he refers the query on to Luis Quiel, Cristina Rios and Sofia Johnson-McKesey of Mossack Fonseca. This enquiry may have originated from Ivan Camilleri and appears to have resulted in the acquisition of Berdil Inc, (a BVI company) which was incorporated in July 2013 with Camilleri as theUBO. 118. The other 3 BVI companies set up around this time were Willerby Trade Inc (which was for Nexia BT I Brian Torma and would therefore not have resulted from an enquiry via Antoinette Scerri), Torbridge Inc which was for Cheng Chen and Blue Sea which was for Pierre Sladden. 119. It is evident from various email exchanges taking place in February 2013 that Karl Cini visited the offices of Mossack Fonseca in Panama in early February 2013 [Doc 28]. On 4 February 2013 Jeannette Pisani of Nexia BT emailed travel arrangements for Karl Cini to fly to Panama via London and Mossack Fonseca confirmed they would pick up 50% of the travel costs. 1231 On 15 February 2013 Sofia Jolmson McKesey of Mossfon emailed Karl Cini with his agenda for his trip 'next week'. This included training of the Mossack Fonseca staff to be carried out by Karl Cini with a view to the opening of an office ofMossack Fonseca in Malta. There is a photograph dated 22 February 2013 of Karl Cini in the offices of Mossack Fonseca in Panama which was emailed to Karl Cini from Sofia. 120. On 22nd February 2013 Karl Cini received an enquiry from Mariella Baldacchino (also of Nexia BT) regarding a prospective client, Andrei Pyatibratov, who was enquiring about setting up a panama company. Karl passes on this enquiry to Luis Quiel and Cristina Riios at Mossfon. [Doc 29]. 121. (_) 1232 122. It can be seen therefore that during the early months of 2013, Nexia had a number of different lines of enquiry in process with Mossack Fonseca. This makes it difficult to follow one specific line of enquiry through a chain of emails which cover several separate business transactions in the one chain of emails. 123. One also has to be aware that there would have been other means of communication taking place between Nexia BT and Mossack Fonseca during this period and particularly once Adrian Dixon of Mossfon moved in to the Nexia BT offices in Malta working alongside Karl Cini. ( _/ 124. The paper trail, based solely on emails, is not 100% reliable as the emails refer to couriers hand delivering documents which are not always attached to the emails and hard copies may have been placed on physical files without being scanned or copied onto the Nexia BT computer system. Setting up Mossack Fonseca (Malta) Limited. On 22ru1 February 2013, Karl Cini was also emailed documents 125. for the incorporation of Mossack Fonseca (Malta) Limited. 126. On 28th February 2013 also (Doc 30) there is an email indicating Mossfon signing up BTI Management as their Professional Firm contact. There is then a series of ongoing negotiations between Karl Cini and Mossfon regarding the terms of the Service Agreement between BTI Management and Mossack Fonseca - including the payment terms which are to become the terms of business between them. ( __,, 127. This may be of interest later in this chronology when we start to look at how the acquisition fees and annual fees of Egrant were settled between the parties. This on occasions led to long delays in MossFon acting upon instructions issued by Nexia BT. 128. On 14th March 2013 (Doc 31) there is an email "Corporate Information Forms" which include a Power of Attorney being granted to Karl Cini by Jurgen Mossack and Ramon Fonseca for the purposes of the incorporation of Mossa ck Fonseca & Co (Malta) Ltd and establishment of their business in Malta. This reflects the degree of trust existing between Nexia BT and Mossack Fonseca at this date. There follows an extended period of exchange of emails with incorporation documents and practical office arrangements being made between Mossack Fonseca and Nexia BT. 1233 t;·"~:";,i"~.:I vJi~dfi 129. In an email on 17th April 2013 (Doc 32) Karl Cini states that he does not want N exia to "have to pay MossJon fees if the client does not pay .. .me." This is an interesting statement for Karl Cini to make as it would confirm our opinion that it was not Nexia BT's intention to pay upfront for any offshore companies - they would only pay for them when the client paid them. With Egrant, it is clear that Nexia BT paid fees totalling US$ 6,439.04, (see a summary of the invoices paid by BTI Management Ltd to Mossack Fonseca below) in relation to Egrant (which was formed only 3 months after this email) when they consistently assert that there was never any client involved. 130. A summary of the costs paid by BTI Management Ltd to Mossack Fonseca in respect of Egrant Inc are as follows: Invoices billed by IMossack Fonsecf 1287 . . . - . - ;.-. 0 t,,i.,.i~L-0 Shams Al Sahra FZCO 300. Shams Al Sahra FZCO has 4 accounts (for which we exhibit bank statements), as follows: • AED a/c 101731CACOAED103 [Doc 88] •EUR a/c 101731CACOEUR108 [Doc 89] • GBP a/c 101731CACOGPB102 [Doc 90] • USD a/c 101731CACOUSD105.[Doc 91] ( ~/ There is a Pilatus 'KYC' ('Know Your Customer') form - SAS - 8/3/16 [Doc 92] which records that:•It is an UAE based holding company which has been set up to hold the real estate assets -both commercial and residential- of the UBOs, the Heydarovs, in Dubai. •the 50/50 shareholders are Tale and Nijat Heydarov. • the contact is Robert Baker •the signatories on the bank account are Robert Baker and Farnoush Farsiar. 301. There is an Account Opening Form, (' AOF'), dated 13 December 2015. However, there is then a delay of around two months before it is signed off by the Heydarovs and Robert Baker on 20 February 2016 [Doc 93]. This then goes for approval and a Know Your Customer form, ("KYC") is dated and signed off on 8 March 2016 (Doc 92). 302. The formal written letter opening the accounts was dated 22 April 2016. The account was not actually used until 9 February 2017. 303. The bank statements suggest that the USD, EUR, and GBP accounts have never been used since they were opened. The AED bank account received only three receipts totalling AED 931,941 between 9 February 2017 and 13 April 2017. 1288 l _/ 304. It seems to us unlikely that the company which DCG was referring to in her assertions could have been Shams Al Sahra because: •Leyla Aliyeva is not recorded as a UBO of Shams Al Sahra FZCO. •The recorded transaction activity is clearly a year after the transfer which is alleged by DCG to have taken place in March 2016. •Whilst documents in contemplation of an account being opened were being prepared while Maria Efimova was with Pilatus Bank the account was not apparently opened until after the date when she left it. ( / / / / / ./ // 1289 [' • ;J ~: ··~ - I {1 l1 l. ,...; J 'J SahraFZCO Sahra FZCO had 4 accounts (for which we exhibit bank statements) as follows: • AED a/c 101150CACOAED106 [Doc 94] • USD a/c 101150CACOUSD108 [Doc 95] •EUR a/c 101150CACOEUR100 [Doc 96] GBP a/c 101150CACOGBP105 [Doc 97] The Pilatus 'KYC' ('Know Your Customer') forms we have seen "Sahra FZCO - 20/8/15" [Doc 98] record that•The shares are owned 50/50 by Arzu & Leyla Aliyeva. •The contact persons and Account Signatories are Farnoush Farsiar & Robert Baker. •It's a UAE based holding company which has been setup to hold the real estate assets -both commercial and residential - of the Ultimate Beneficial Owners (UBOs) in Dubai. •It's a Jebel Ali Offshore Company incorporated 2004 in Dubai controlled from UAE, UK, Azerbaijan. •It's source of income is dividend distributions from ''Yassat Gloria Hotel Apartments" which is 100% owned by the UBOs, the Aliyevas. 305. There is a handwritten Account Opening form for Sahra FZCO dated 13 August 2015 which is signed by Leyla Aliyeva and Farnoush Farsiar see [Doc 99). 306. There is a very high value of transactions on the Sahra FZCO accounts. For example, AED 87,670,389 is paid in between September 2015 and March 2016. There are also a substantial number and value of transfers from this company to various companies in Dubai, including Palma Management Consulting DMCC. 307. On the basis of the number and value of transactions on this company's bank accounts with Pilatus in the relevant period, in our opinion it 1290 ( __,/ is more likely that it is this company which is the subject of the assertion made by DCG and Maria Efimova. This possibility is also supported by the fact that it was Maria Efimova who signed off on some of the transfers on the Sahra FZCO account. US$ transactions by Sahra FZCO with in the relevant time frame of the DCG assertion ( ./ 308. We do not see any single payment transaction of US$1.017 million at any time on any of the Sahra FZCO accounts and certainly not in March 2016. Its Euro and GBP accounts were not even used in the period between 23 August 2015 and 22 August 2017. We also do not see any transfer from any of these accounts to a company called Egrant. For completeness we have reviewed other activity on these accounts in and around the period of the asserted transfer. On 4 September 2015 Sahra FZCO transferred AED 58,000,000 309. (apprx.$15.8m) from their newly opened AED bank account AED a/c 101150CACOAED106 to the company's US$ a/c 101150CACOUSD108. Palma Management Consulting DMCC is a consultancy company based in Dubai. Then on 7 December 2015, $252,522.48 was transferred out of Sahra's 310. USD$ account 108 to Palma Management Consulting DMCC (a/c ref: AE560260001014897823101) marked DEWA DEPOSIT. On 18 January 2016 a further amount of $624,058 was transferred out 311. of Sahra's USD$ account 108 to Palma Management Consulting DMCC (a/c ref: AE560260001014897823101) also marked DEWA DEPOSIT. 312. These transactions are the only US$ transactions which appear on the Sahra FZCO bank statement within the relevant period of the DCG' s assertion (say December 2015 to March 2016.) Palma Management Consulting DMCC 313. One possibility for a transfer having taking place in March 2016 would be if the payments which Sahra FZCO made to Palma Management Consulting 1291 -. ... 'lr r_r ~: ... t;-· , .1 i'..J ~ ~ DMCC were in turn used to make payments from Palma's Dubai bank account to a separate Dubai account set up in the name of Egrant or to a company whose beneficiary could be Muscat. If Palma Management Consulting DMCC were the conduit for such transfers we have no means of tracing the onward recipients of the transfers made by Palma in Dubai to third parties. 314. We note a banking reference on Sahra's bank statement - a/c ref: AE560260001014897823101. This may or may not correspond to that of the Palma bank account in Dubai and may be of use if requesting further information regarding the Palma bank account in Dubai. 315. There are clearly very substantial transfers taking place between the Pilatus bank account of Sahra FZCO in Malta to Dubai in the relevant period stated in DCG's assertions. We do not however have any evidence linking the recipient of the funds in Dubai (Palma Management Consulting DMCC) to any onward payments to Michelle Muscat or to a company called Egrant. Sahra FZCO and Shams Al Sahra FZCO are closely linked 316. Our searches reveal that Sahra FZCO and Shams Al Sahra FZCO are closely linked. They jointly own property in Emirates Hills First, Dubai and also both have the same authorised signatories for their Pilatus Bank accounts - Robert Baker and Farnoush Farsiar [Doc 100 and Doc 101] The two companies, their UBOs and their agents therefore appear very closely linked. The Aliyeva and Heydarov families and their business networks 317. The data seized from Pilatus Bank contains a large number of files relating to the Aliyeva and Heydarov families, their business networks, agents, transactions and methods of operation. We carried out some preliminary searches to broadly identify their key entities and agents and some of their connections. This was originally to gain some understanding of the context of the asserted transfer. 318. Our preliminary listing of the individuals and entities identified is reproduced in Appendix 11. However, as this wider network of entities are 1292 (j not specified in the DCG blog assertion, it was considered to be outside the scope of our work to investigate the complex web of companies and business entities further. We will be happy to carry further work on this if requested. The number 1,017,000 319. The number stated in the DCG blog of USD 1,017,000 strikes us as unusually precise from our examination of the data. We have not found a transfer of this figure in March 2016 in Pilatus bank records. There are however other transfers of around this amount or greater than this which could conceivably cover a transfer of this amount to some other party. If this specific transfer did not exist we wonder why this figure was 320. asserted. Searching Pilatus computers and servers for "l.017" returns 4,842 documents. Many are Pilatus accounts and statements with transactions or balances of 1.017 million; so it is not that uncommon. For example: •Shams Al Sahra has the account number 101731 [Doc 102]. Clearly this is not a transaction but an account number. • Ashborn Corp balance (Principle - it appears to be a loan roll over on 1/9/16 is USDl,017, 204. [Doc 103] • Lonalta Limited has an account number of 101730 - it has a transfer of £1,094,605 to Harrow Law Practice, London on 13/5/16. [Doc 104] • The figure appears also in emails from Tatiana re "Transaction Costs for Test Securities" [Doc 105] ( 321. Of these findings it is interesting to note that the word" Al Sahra" and the number "1017" are linked by that company's Pilatus account number; this may or may not be just a co-incidence. 322. In relation to the Ashborn Corp balance we note that the interest is calculated on different examples at 18.2% and 31.4% and is described as penalty interest. There are a series of emails with the title "Ashborn overdraft penalty interest" between Tatiana Zammit and Mehmet Tasli. [Doc 106] There are several thousand documents containing Ashborn - including bank statements etc - and a huge number of transactions. Many appear to us suspicious (including several in March 2016) but we see no obvious link to the asserted transaction with Egrant. 1293 ,.... - .....: -.. r ! l,ui;w;_;·i: 323. With no obvious or direct link with the asserted transaction involving Egrant, further investigation of these matters appears to us to be outside the scope of our work and has not to date been undertaken. We will be happy to investigate further if required. Conclusion 324. We have seen no evidence in the digital data of any transfer from an entity with "Sahra" in its title to an entity with Egrant of US$1.07 million in March 2016 as mentioned in the DCG blog. If an entity called Al Sahra FZCO exists, then according to the 325. digital records it does not have a bank account in Pilatus Bank in Malta. Therefore if this specific payment was made, it was made from another bank and it was paid to a separate bank account which was also not held at Pilatus bank. 1294 ( ./ { "'· ;_; Li •• i 9. The transaction, which was described as a "loan payment", was made from Al Sahra's account at Pilatus Bank in Malta, to an account which Egrant Inc holds with a bank in Dubai. This was not the only "loan payment" which Egrant Inc received from Al Sahra FZCO, but it was the largest single transaction. Other "loan payments" were of around US$100,000 each and made twice a week over several weeks in January, February and March last year. Egrant bank account in Dubai C. _/ 326. Key word searches of the Pilatus data for files containing both "Egrant" and ''bank account" returned no files. Similar searches on all other data sets found 88 files which are mainly downloads of newspaper reports and none of which provide any evidence of a bank account in the name of Egrant. The data seized has not been found to hold any details of accounts held in banks in Dubai (we would not expect that it would). 327. We have made enquiries through our international intelligence banking contacts to establish if a bank account in the name of the company Egrant existed in Dubai. No Egrant company bank account has been found by these contacts. Loan payments from "Sahra" 328. Our searches have found no evidence of any "loan payment" being made from any Pilatus customer with the word "Sahra" in its name. Therefore, if Egrant received payments from any entity with Sahra in its name they must either have been paid through a bank other than Pilatus in Malta or via another company. 329. We have also located a Pilatus spread sheet (16 Pilatus Bank Financial Statement v9_final_after_tax÷nds.xlsx [Doc 107]) that shows loans by Pilatus to customers in 2016. There are 15 entities on this sheet but none of the customer names contain the word "Sahra". 1295 ........... .~ ;::..1 0· J r·. - -"' - 'L' I.: j_ nJ .-J ~ ~· ~ Loan payments from other entities 330. There are five Pilatus customers whose bank statements contain the entry "Loan payment" or "loan repayment". These are:- •NH investments GBP •NH investments USD • TKH Investment Limited GBP • Hereti Holdings Limited USD x2 for different dates •Heritage Collection S.A. EUR 331. However, from our analysis these entries all appear to relate to the repayment of loans taken by the customer from Pilatus. We have seen no instances of any payments to any entity other than Pilatus being described as the payment of a loan. 332. A possible exception to this was one transaction on the 13/07/2016 from Heritage Collection S.A. to TKH Investment Limited for 2.5m EUR. 333. Some WhatsApp messages within Pilatus (for example between Mehrnet and Harnidreza between 4/4/16 and 13/6/16 [Doc 108]) contain references to the funding of substantial loans but they do not mention who these are for and it seems probable they are simply referring to loans from Pilatus to customers. Pavrnents from Sahra FZCO to other entities with bank accounts in Dubai 334. The data does reveal that Sahra FZCO made substantial payments to other bank accounts in Dubai during the relevant time period. 335. Sahra FZCO's USD account shows that on 18 January 2016 USD $624,058 was transferred to a Dubai account in the name of Palma Management Consulting [Doc 109]. This of course could cover several onward transfers of $100.000 to Egrant. 1296 336. Palma Management Consulting DMCC (usual abbreviation - PMC) is closely related to both Robert Baker and Thamer Aidi (husband of Farnoush Farsiar) [Doc 110] 337. Baker and Aidi run a business called Paddington Partners Ltd registered in Guernsey. Baker and Thamer signed a letter of engagement to run all the business interests of the Heydarov Family business signed on 27th May 2012 and renewed on 22nd January 2014. These documents are signed by Tale and Nijat Heydarov. ( j 338. Palma Management Consulting issues relatively large invoices (for example. $200,000) to the Aliyeva I Heydarov companies for" Administration fees" (sometimes the document is described as rent, travel expenses, reimbursements etc) [Doc 124]. The email instructions for the related transfers are usually from Robert Baker [Doc 125] and are accompanied by all the invoices supposedly being paid. 339. The Sahra FZCO bank statement ("Account Statement with Tax References standard (70) [2]]" Doc 126]) shows a receipt of AED 1,789,826 on 03 March 2016 from Mirk General Trading in Dubai. There is then a payment on the same day of AED 180k to Pulma Management Consulting (this is probably a typo for Palma). This followed on 5 April 2016 by a payment of AED 300k to Salam Advocates Legal Consultants in Dubai. These transactions clearly do not specifically correlate with the transfers alleged by DCG but we note them for completeness due to the co-incidence of time and location. Payments from Palma to an un-named bank account 340. This company acts for both the Aliyeva and Heydarov families and has a bank account operating in United Arab Emirates [Doc 111] (Invoice with bank account details on it). Transactions with PMC feature in 12 customer accounts at Pilatus and for almost all of the Azerbaijani companies (both Aliyeva & Heydarov). A copy of these bank statements are included at Docs 112 to 123]. 341. If we consider document 123, it can be seen that it is a bank statement showing transactions with PMC - 2 amounts of 105,000 in transfers to an 'unnamed' bank account. This looks suspicious as we understood that all transactions within Pilatus operated within a defined account framework. 1297 1· ...... ;- •""} ~ ~ ~I~~ tj 342. On further research, it would appear that these transactions may be related to foreign exchange suspense accounts because the transfers were made in AED currency. There is an email on 16 August 2016 between Antoniella Gauci, an accounting manager and Mehmet Tasli, discussing unmatched transactions which are highlighted. Mehmet says the Palma transactions 'are pending for closure as we do not have facility with BoV anymore.' Other "loan payments" of around US$100,000 each and made twice a week over several weeks in January, February and March last year. ( 343. Our searches of the data found no evidence of payments in these amounts from the account of any entity with Sahra in its name. 344. We do note that there are payments of US$100,000 each made on 15 and 20 January and 8 and 29 February through the accounts of Ali Sadr and people and companies related to him. These are summarised in Appendix 12. 345. There is no evident connection between these payments and the assertion made by DCG and we have not investigated the matter further. We will be happy to investigate further if requested. 1298 ./ 10. The bank account opening form for Al Sahra FZCO at Pilatus Bank gives Leyla Aliyeva, daughter of Ilham Aliyev, ruler of Azerbaijan, as the ultimate beneficial owner of the company. Payment instructions for Al Sahra were given by Farnoush Farsiar. 346. As noted above we have found no account in the name "Al Sahra FZCO". 347. As also noted above the Pilatus KYC and account opening forms we have seen for customer names containing the word "Sahra" record:- ( _} oSahra FZCO - 20/8/15 - Shares are owned 50/50 by Arzu & Leyla Aliyeva. Contact person is Farnoush Farsiar/Robert Baker [Doc 98] oShams Al Sahra FZCO SAS - 8/3/16 - Shareholders are 50/50 Tale and Nijat Heydarov, contact Robert Baker, signatories are Robert Baker and Farnoush Farsiar. [Doc 93] 348. This would suggest that the entity being referred to in the assertion is in fact Sahra FZCO. 349. The Pilatus KYC forms found in the digital data do identify Arzu llham Qizi Aliyeva & Leyla Ilham Qizi Aliyeva as daughters of Mr. Ilham Aliyev the current President of the Republic of Azerbaijan. They state that Leyla llharn Qizi Aliyeva was born in Moscow Russia, 3 July 1984 with Arzu born there on 23 January 1987. The KYCs for both give their address as The Palm Jumeira, PO Box.116939, Dubai, UAE, and their source of wealth as "Sofitel Dubai-The Palm Resort & Spa" & "Yassat Gloria Hotel Apartments. As noted earlier in this report they are the UBOs of multiple companies (including Sahra FZCO) having accounts with Pilatus Bank. 350. Searching for Leyla Aliyeva finds around 7,000 files. These searches reveal Leyla Aliyeva and Farnoush Farsiar to be involved with Pilatus bank accounts opened in the names of several companies and individuals. 1299 351. The digital data states that Farnoush Farsiar is British, born on 13 July 1981, with address, Flat 1, 4 Upper Belgrave, SWlX SBD, London. She is described as a career private banker with ENBD and Barclays and a former colleague of Hamidreza Ghanbari. She is described as working with the patriarchs of Ultra High Net Worth families. A list of 9 of her directorships is included in ActiveDocs_Appendix I FF PQ [Doc 127]; a further list of entities which appear associated with her is set out in Appendix 12. 352. As noted earlier in this report Farnoush Farsiar is a signatory on the Pilatus Bank Accounts of both Sahra FZCO and Shams Al Sahra [Doc 100 & 101] and along with Robert Baker appears to play a significant role in the financial management of both the Aliyeva and Hedarov families. Not surprisingly therefore she features in almost 5,000 files in the Pilatus data. Conclusions 353. We therefore conclude that assertion 10 is partially correct if the word "Al" is removed from the name of the entity involved. However, even then the assertion is not precise and correct. Leyla Aliyeva is an UBO of Sahra; but she is not the only UBO as the allegation seems to imply. Her sister Arzu is also UBO of Sahra, and yet the assertion omits this important detail. Moreover, whilst it is true that payment instructions were given by Farnoush Farsiar, there is no evidence showing that she gave payment instructions in relation to the alleged transaction mentioned in the article. Other points 354. Robert Baker and Farnoush Farsiar have multiple business interests, several of which have accounts with Pilatus Bank and they appointed James Muscat of Muscat Azzopardi & Associates as their lawyers in January 15. 355. The digital data also shows that a Power of Atorney was given to Mr Tham.er Aidi (he is Famoush Farsiar's husband) on 30/3/14 by both Arzu & Leyla Alyeva [Doc 127 ). 356. The data also shows that another bank used by Leyla Alyeva is First Gulf Bank. 1300 () 11. Egrant Inc also has an account at Pilatus Bank in Malta, but the money was - significantly - not paid into that account. It was moved out of the country. 357. As noted earlier in this report, our searches have found no evidence that there was ever a bank account opened for Egrant at Pilatus Bank in Malta. The word Egrant does not appear in any of the digital documents relating to Pilatus bank accounts, customers, or transactions. 358. Pilatus Bank in Malta was of course significantly involved in international transfers. However, we have not seen any evidence of any international movement of money in which Egrant is mentioned. 1301 12. The transaction was so large and raised so many questions that Pilatus Bank's US correspondent bank (it was a dollar transaction, and at the time the bank had two US Correspondent banks) stopped it. After several days of negotiations, it went through. 359. As noted above, we have seen no evidence of entities with the name of either "Al Sahra" or "Egrant'' having accounts with Pilatus Bank Malta. 360. We also have not seen any such questions from corresponding banks in relation to transactions from accounts with the word "Sahra" in the title. 361. We would also note that over the period in question Pilatus was involved on an almost daily basis with a large number of multi-million dollar transactions and it therefore seems to us unlikely that a transaction of only USD 1 million would by its size alone raise any questions. 362. In our review of the emails of Michael Satariano, there is an interesting exchange of emails with Maria Efimova of Pilatus in mid March 2016 involving chasing up transactions. We discuss these below under Assertion 13. The digital data does reveal activity in relation to the Pilatus bank 363. accounts of Negarin, Yasemin Aral, Exir Ltd and Ashbom Corporation leading up to and during February 2016 which closely resemble this assertion (and others made by DCG in other biogs which are not the subject of this enquiry). As these do not appear to have a direct correlation with your enquiry we have not detailed them in this report but will be happy to advise further on this if requested. ( :; 13. Until the payment was released, an employee at Nexia BT which made the arrangements to set up Egrant Inc in Panama with Mossack Fonseca in 2013 rang Pilatus Bank several times a day, every day, to check on progress and to chase it up. This website has the name of the employee, who left Nexia BT for other employment when the Panama Papers scandal broke worldwide the following month, but has not spoken to him. 365. Our data searches have found no evidence to support any of the points made in this assertion. ( --' 366. The data reveals that it was Karl Cini of Nexia BT made the arrangements to set up Egrant with Mossack Fonseca in 2013. We understand that he is still with Nexia but one employee who did work with Cini at that time, and left in 2016, was Michael Satariano. Michael Satariano -Nexia BT employee 367. In our review of the emails of Michael Satariano, there is an interesting exchange of emails with Maria Efimova of Pilatus in mid March 2016. [Doc 128]. Satariano is complaining to Maria Efimova and Hamidreza Ghanbari about delays in getting a bank account at Pilatus opened for Privilege Limited and Exiat Holdings Limited, which are companies linked to Italian persons called Fiore and Corrado. The emails are all marked URGENT, and there seems to be a lot of urgency about having to go back to the clients and it not being good enough. Satariano and Nexia appear to be under pressure from the client. 368. We can see no obvious connection between the UBOs (Fiore and Corrado) of these companies, Privilege, Exiat and Gordon Trading and either Egrant or Michelle Muscat However, the 'pattern' of these emails fits in exactly with the assertion made in DCG's blog which apparently came from Maria Efimova herself. 369. If you replaced the name 'Egrant' with 'Exiat' or 'Privilege' and replaced the name Muscat' with 'Corrado' as the UBO then the email exchange would fit closely with the scenario Efimova claimed around the USD $payment to Muscat. 1303 _r -- 1 :..;v~:.,; U· ~ 14. The Nexia BT employee who followed up on this banking transaction is the same one who submitted to Pilatus Bank the bank account opening forms for Egrant Inc and for Tillgate Inc (UBO Keith Schembri) and Heamville Inc (UBO Konrad Mizzi), which also have accounts at Pilatus Bank in Malta. Like Egrant Inc, the other two companies have accounts at a bank in Dubai, too. 370. The Pilatus records searched do not show any bank accounts being opened, nor any discussion of the possibility of opening bank accounts at Pilatus for Egrant, Tillgate (UBO Keith Schembri) or Heamville (UBO Konrad Mizzi). 371. For example, the spread sheets (USD Current Accounts_20170407 and KYC database 29/10/2016 - [Doc 129 & 130] list no account for Egrant ,Heamville or Tillgate. 372. What accounts may or may not be held in a bank or banks in Dubai has not been revealed, nor is it likely to be revealed, by searches of the digital data made available to us. 373. We have discussed under assertion 4 above the evidence found of attempts to open bank accounts elsewhere for Tillgate and Heamville. 1304 () ,..... .. \; ult;l;J OTHER MATTERS Maria Efimova Maria Efirnova is not mentioned in the DCG blogs but we understand that she appears to have provided information to Daphne Caruana Galezia. We have identified a number of documents which give insight into Ms. Efimovas involvement and role at Pilatus Bank and have briefly outlined some of these below. 374. Her emplovment status In her testimony [Doc 131] she stated that she was working with the bank from 18 January 2016 until 28 March 2016. This seems borne out by 375. the documents we found as follows: s / • An unsigned Contract of Employment dated 15 January 2016 to be signed by Ali Sadr, Hamidreza Ghanbari and Maria Efimova ( Doc 132) ; • this Contract stipulates a salary of $25,000 payable monthly in arrears; It describes her role as that of Executive Assistant . • • An unsigned consultancy services agreement (Doc 133) also dated 15 January 2016 which stipulates a period of Consultancy services from 15th January 2016 to 31s1 January 2016. • The consultancy agreement stipulates a payment of 1,040 payable to the Consultant for that portion of the month, payable on 31s1 January 2016. • An unsigned letter of termination of employment dated 29 March 2016 (Doc 134) with signatory to be Hamidreza Ghanbari - this is formal notification stating that the Bank does not intend to pursue further the Contract of Employment proposed to her on 15 January 2016. • A draft letter from a Dr Joseph Giglio LLD, lawyer for Pilatus dated 18 April 2016 ( Doc 135) to the Dept of Industrial and Employment Relations stating her claim that she was not paid for her work was unfounded. 1305 ;- - •• - -. -"""! t,t.,,J..tJt.>J Her work in Pilatus Bank 376. The data contains a number of 'Know Your Customer', 'KYC' forms she has assisted in completing.( Doc 136) 377. There are also many transfer requests where it is recorded she was involved in call backs to confirm the transactions. One of these forms involves Sahra FZCO in February I March 2016 requesting a transfer of AED 100,000 to Palma Management Consulting limited. There are also four similar documents involving Picasso Holdings Ltd transferring sums to Palma. The details on these forms are summarized as follows: AED 180,000 - 15/2/16 - Sahra FZCO - transfer of AED 180,000 to Palma Management Consulting, Emirates Bank- execution 3/3/16, 2nd call back was Maria Ef:imova -the form states it was "handled by Maria Ef:imova"; [Doc 137] 2. 001FOUR160190007 -19/1/16 - Picasso - transfer AED 6,175 to Palma Management Consulting, execution date not given, , 2nd call back was Maria Efimova [Doc 138] 3. AED 149,308 - 20/1/16 - Picasso - transfer AED 149,380 to Palma Management Consulting, executed 3/3/16,, 2nd call back was Maria Ef:imova [Doc 138] 4. AED 57,500 - 15/2/16 - Picasso - transfer AED 57,500 to Palma Management Consulting, executed 3/3/16,, 2nd call back was Maria Ef:imova the form states "handled by ME" [Doc 138] 5. AED 8,470 - 22/2/16 - Picasso - transfer AED 8,470 to Palma Management Consulting, execution date 3/3/16, , 2nd call back was Maria Efimova - the form states handled by Maria Ef:imova. [Doc 138] 1. 378. Dealing with these forms may have given her an insight into the way that Pilatus handled its business with its Azerbaijani PEP clients and their financial advisors such as Robert Baker and Farnoush Farsiar. She would also have had sight of the huge transfers of Millions of AED and US$ made by the Azerbaijani companies. 379. The data also include letters of 12 May and 2 August 2016 addressed to Ms. Ef:imova from Silverlake Investment Holding Ltd, Guernsey instructing the transfers of money. These letters were received after Ms. Efimova had left the bank but suggest she had previous dealings with Silverlake (a significant 1306 customer of Pilatus) prior to her departure and some awareness of those parties involved. (Doc Reference;- Silverlake Investment Holdings Limited1205-2016 -01 - Instruction from Silverlake by mail to Ms Efimova.).[Doc 139] 380. We also note that the profile of her twitter account ("@MariaEfimova7") states "Certificate in Anti Money Laundering - International Compliance Association; Compliance in Financial Services and MLRO Professional Certificate -NCHFE Level 5". We note in this regard she retweeted on 25/4/18, "Many people told me that my story about Pilatus sounds fantastic, asking why other employees would not suspect that something was amiss. So, most of the bank's employees did not have enough experience and education, plus, they were intimidated by bank's COO Luis Felipe Rivera." She re tweets again concerning money laundering on 2 June. ( I 381. She also claims to have submitted STRs - on 27 April, she retweeted "FIAU and MFSA should go back to the STRs I was sending them back in August December 2016. Those STRs have evident leads." We note that Ms Efimova had left the employment of Pilatus before those dates. Documents in relation to the Pilatus bank event at Schlosshotel Kronberg in Februarv 2016 382. The data contains various documents in relation to this event which apparently lead to her dismissal from the bank. The suggestion by Pilatus Bank is that Efimova took her family to this event which was paj,d for by the bank and not Efimova. •letter of offer in relation to a weekend event to be held by Pilatus Bank from the 19th February 2016 [Doc 140 - Pilatus bank _event_19_21 Feb]. This letter is from the Schlosshotel Kronberg dated 25th January 2016 and addressed to Mrs Maria Efimova at Pilatus Bank providing a quote for an event for Pilatus Bank between Friday 19th February until Sunday 21st February 2016. The initial quote suggests this event is for one night only but on closer inspection it appears the hotel was booked from the Friday evening with guests leaving on Sunday. The title of the document also supports this. The quote was signed on 2nd February 2016 by Efimova who titles herself as an Executive Assistant at the bank. 1307 r - :~c :~.~ ~·t.,iti'UV •a printout headed 'Single Customer Credit Transfer' timed and dated 16th February 2016 for a sum of €3868.8 payable to Schloss Hotel Krongerg. [Doc 141 - payment dd09.02.16 Pilatus Bank] •an invoice from Enrico Travel dated 13th Feb 2016 sent to Pilatus Bank for air tickets in the names of Maria Efinova, Pantelis Varnavas and Stucchi with Air Malta to the value of €1493.00, to be paid by 14th March 2016. [Doc 142 Enrico Travel Invoice 02132016] •an Enrico Travel invoice dated 18th Feb 2016 sent to Pilatus Bank for air ticket in the name Mr. Varnava/Varnavas. Value -€216.50.To be paid by 19th March 2016. [Doc 143 - Enrico Travel Invoice 02182016] •an Enrico Travel invoice dated 18th March 2016 sent to Pilatus Bank for air tickets in the names of Maria Efinova, Mr. Pantelis Varnavas and children Marina and Leonida Varnavas. Value-Total €3040.00. To be paid by 18th April 2016. [Doc 144 - Enrico Travel Invoice 02182016] •a copy of handwritten envelope to Enrico Travel Ltd. Not dated. The writing looks similar to the of other samples of Efimova' s handwriting but it would be necessary for forensic examination if actual evidence is required. [Doc 145Enrico Travel Ltd] Other information 383. The digital data suggests that Ms Efimova had a bank account at the Bank of Ireland [ - Maria Efimova Bank Details [Doc 146 - Maria Efimova Bank Details - (The date of entry on computer is 28/01/2016)]. The account details are written on the document. Note that her first name on the account details is spelt MARITA . 384. Pantelus Vamavus is believed to be the partner of Marie Efimova. An open source search suggests he is a Customer Service Officer at the bank of Cyprus (no indication as to where.) Similarities noted to actual transactions and occurrences 1308 385. As noted above, our examination has in general not produced evidence to support the assertions made by Daphne Caruana Galizia in her blog 'The Running Commentary'. However, from our analysis it seems possible that the assertions are based on certain actual events which did occur, albeit with a different cast of characters acting out the main roles. We believe it may be of interest to you to point out the occasions where we did find corporate entities, transactions and occurrences which in our opinion closely mirror those depicted in DCG's blogs with the exception that there is absolutely no link to the specific company 'Egrant' or to the Prime Minister's wife, Mrs Michelle Muscat. ( _ _1 386. We note the following points solely for the purpose of providing some possible explanation as to the source of certain of the more specific assertions raised against Mrs Muscat and focusing on the company Egrant. The data reveals that Nexia BT did (and still does) act as accountants, tax advisors and financial advisors to a large number of domestic and foreign PEPS. 1. 2. Nexia BT did set up, and manage the finances for, a number of off shore companies in both Panama and BVI for John Dalli, Keith Schembri and Konrad Mizzi ( all domestic Maltese PEPs) and for a number of foreign Azerbaijani PEPs- (the Aliyevas, the Heyadarovs and Mammadovs). c _;; 3. The partners in Nexia BT also set up off shore companies for themselves in BVI and there were in fact transactions between their BVI company, Willerby, and the Maltese PEP, Keith Schembri which are the subject of a separate inquiry. 4. Immediately prior to the Prime Minister winning the election, Nexia BT did contact Mossack Fonseca to set up a dedicated Maltese operation to which they are closely linked. 5. Mossack Fonseca was then used to provide Nominee shareholders and directors for the off shore companies set up by Nexia. This is specifically the case with Colson Ltd, which Nexia had previously set up for Keith Schembri. The ownership was moved to MossFon nominees when Mr Schembri became a Maltese PEP in March 2013, by virtue of the election. The 1309 off shore companies owned by his associates Hillman and Scerri, namely Lester and Selson, were also altered to hide their UBOs at this date. 6. We have established that there was a history of substantial payments and transfer of funds between Schembri, Hillman and Scerri and their off shore companies. We also know that post election it would become almost impossible to continue these transactions by virtue of Schembri' s new status as a domestic PEP - unless his shareholdings were placed under nominees. Using Mossfon nominees, the banking transactions between a PEP and third parties could continue, albeit with more difficulty. () l..J 1310 r· . . .l r" - J' -. Uvltil.l. 7. When Mossack Fonseca act as nominee shareholder, they provide, on request, a Declaration of Trust to the actual shareholder, or UBO, of the companies they act for. Such Declarations are generally in a standard template format, with similar terminology and similar names of the Panarnian individuals who are employed by Mossack Fonseca to act as nominee shareholders and directors. The format of such declarations is therefore common to most off shore companies. 8. Such Declarations of Trust are required for anti money laundering purposes (AML) for the opening of a bank account. There are copies of Declarations of Trust in respect of Tillgate and Hearnville but not for Egrant in the data seized. ( __/ 9. Nexia BT acts in a number of consultancy roles to the OPM, including involvement in various roles in the very lucrative contracts awarded to the Azerbajani companies (who are Nexia clients) and are foreign PEPs. 10. In order to facilitate transactions between a PEP and a third party, this requires the services of a clearing Bank. None of the local Banks appear to have keen to act for a PEP without enhanced due diligience which appears to have been an unattractive option for Nexia and its clients. Into this void came Pilatus Bank, obtaining its banking licence soon after Muscat's election victory. 11. Pilatus Bank did have a large proportion of its client base as domestic and foreign PEPs. 12. There were very substantial transactions of millions, US$, AED and€, transacted through the Azerbaijani PEPs bank accounts in Pilatus. 13. There were also very substantial transactions of millions, US$ ,AED and€, transacted through the bank accounts in Pilatus under the control of the owners of the bank itself - through a complex web of companies, trusts and entities worldwide- Rynt, Ashbourne, Pilatus Capital, etc. 14. There is no doubt that Maria Efirnova ,even in her very short time of working in Pilatus, would have seen evidence of the close working relationship between the Bank, its Azerbaijani PEP customers and facility which allowed Nexia BT to provide the documentation required by Pilatus to open and operate bank accounts for these entities. 1311 .~ • ... h -. ·"""' .. .. \.:o~.i.,!;l~ 15. Some of the events and transactions mentioned by DCG in her blog show remarkable similarities to the actual events and transactions involving the apparently unrelated Pilatus accounts of EXIR Ltd, Yasmin Aral (wife of Ali Sadr), Negarin X (sister of Ali Sadr), Privilege and Exiat. 16. The unusual figure of 1,017, whilst not a transaction appearing on the bank statement of Shams Al Sahra FZCO, is actually the account number on those statements. 387. The above statements all bear remarkable similarities to the content of Daphne's blogs but are also crucially different from the assertions she actually made. Closing 388. The 14 Assertions examined in detail above cover many different topics. However, in our view the key assertion made by Daphne Caruana Galizia in her blog was that the company Egrant Inc was owned by Michelle Muscat and that it received funds from an account held at Pilatus Bank in Malta. 389. From our extensive searching of the data sets you have provided to us, nothing has come to light to suggest that Egrant Inc was owned by Michelle Muscat, or that it ever had any bank account, or that it directly received any funds from any account held at Pilatus Bank in Malta. We will be happy to assist further as required. Yours faithfully 1312 ( ) -' Proceduri specjali incidentali matul il-kors talinkjesta Egrant Inc 1. Rikors minn Dr. Simon Busuttil, fil-kapacita tieghu ta' Kap talOpposizzjoni fis-26 t' April 2018 (il-kaz Willerby) Permezz ta' dan ir-rikors iffirmat mill-Avukat Dr. Jason Azzopardi, Dr. Simon Busuttil ippremetta s-segwenti : - IDi 1-esponent jirrileva li 1-lbierah filghaxija huwa ta konferenza tal-ahbarijiet fil-vesti ufficjali ta' Kap tal-Oppozizzjoni ftit wara li waslitlu inforrnazzjoni konkreta, verifikata u sensittiva immens dwar fatti ta' gravita bla precedent fl-arnrninistrazzjoni governattiva Maltija u li hurna s-suggett mertu ta' din 1-inkjesta Magisterjali; llli in succint u filwaqt li qed issir referenza ghall-punti annessi (Dok.A) li ffurmaw il-mertu tal-konferenza tal-ahbarijiet li 1-esponent Kap tal-Oppozizzjoni talbierah filghaxija, 1-fatti saljenti li waslu ghand il-Kap tal-Oppozizzjoni hurna ssegwenti: 1. Jirrizulta li fil-bank maghruf bhala Pilatus Bank pk kien hernm kont bankatju £1-isem tal-kumpanija Willerby Trade Inc. registrata fil-British Virgin Islands, shell company sigrieta u allura mhux maghrufa mill-erarju pubbliku Malti; 2. Is-sid u benefiecjarju tal-kumpanija Willerby Trade Inc inkixef fil-leaks ta Panama Papers li huwa 1-konsulent tal-Prim Ministru Malti I-accountant u awditur Brian Torma; 1313 r l,1 ...r l. r_j < .. .i. ":t 3. F'okkazjoni rninnhom, fil-kont bankarju tal-kumpanija ta' Brian Tonna, u cjoe ta' Willerby Trade Inc f'Pilatus Bank pk dahlu flus li jammontaw ghal €166.83 1.90. 4. Il-pagamenti, li rnhux suppost saru lil Willerby Trade Inc peress li din m'hijiex accredited agent taht I-Individual Investor Programme, saru minn tliet persuni ta' nazzjonalita' Russa wara li dawn applikaw biex jixtru c-cittadinanza Maltija taht 1lndividual Investor Programme OIP). 5. Illi I-Individual Investor Programme huwa promoss u riklamat b'assidwita partikolari mill-Ufficju tal-Prim Ministru, fejn jahdem Keith Schembri bhala Chief of Staff u politically exposed person per eccellenza, tant li fkull roadshcrLV li saret barra minn Malta (mal-erbat irjieh tad-dinja) biex jigi promoss I-TIP u allura 1-bejgh tacciuadinanza Maltija, huwa 1-istess Prim Ministru Malti li dejjem immankabilment jattendi sa mit-tnedija tal-IIP u hafna drabi jkun akkumpanjat minn Keith Schembri, fsitwazzjoni effettivament fejn il-Prim Ministru tal-pajjiz jistinka ghall-bejgh taccittadinanza Maltija li minnha I-id il-leminija tieghu Keith Sehembri jdahhal ilcommissions illegali; 6. L-esponent ghandu 1-ismijiet ta' dawn it-tliet persuni ta' nazzjonalita Russa; 7. Jirrizulta wkoll li fil-bank Pilatus Bank pk kien hemm ukoll kont bankarju F'isem ic-Chief of Staff tal-Prim Ministru Mal ti, is-Sur Keith Schembri. ( ./'> 8. Ftit wara li 1-kumpanija Willerby Trade Inc ta' Brian Torma ircieviet il-flus msemmija rninghand it-tliet persuni ta' nazzjonalista Russa, din ghamlet zewg pagamenti lie-Chief of Staff tal-Prim Ministru Keith Schembri ta' €50,000 il-wiehed ghal total ta' €100,000 fil-kont bankarju tieghu f'Pilatus Bank pk. 9. II-flus ghaddew ghand Keith Schembri mill-istess kumpanija ta' Brian Torma li rceviet il-flus rninghand il-barranin, jigifieri mill-kont tal-kumpanija Willerby Trade Inc. llli 1-esponent irid li jaghti din 1-informazzjoni u iktar lil Magistrat Inkwirenti taht gurament biex il-Magistrat lnkwirenti ikun f'pozizzjoni li jistabilixxi 1-verita shiha f' dan il-kaz car ta' hasil ta' flus u tixhim li jakkwista gravita partikolari meta tqis li 1persuna li xxahmet huwa effettivament 1-id il-leminija tal-Prim Ministru Malti u sabiex il-Magistrat lnkwirenti ikun jista' jinvestiga u jiehu kull provvedirnenti u azzjonijiet skond il-ligi; lli 1-esponent jinforrna lil din 1-0norabbli Qorti li huwa jinsab ghad-disposizzjoni talMagistrat Inkwirenti jekk il-Magistrat lnkwirenti hekk jidhirlu; 1314 (_j ,-. - ..." .: · , ,,: p..o l•v.l-tJ l J Ghaldaqstant 1-esponent umilment jitlob lil Magistrat Inkwirenti jisma' x-xhieda talesponent taht gurament u dan taht kull provvediment li din il-Qorti joghgobha timpani. Illi b' digriet tas-26 t' April 2017 gie deCiz li sabiex ikun jista' jigi valutat ahjar jekk il-meritu tar-rikors jissubentrax fil-parametri tad-denunzja meritu ta' din 1-investigazzjoni Dr. Simon Busuttil kellu jigi mismugh bil-gurament nhar is-27 t'April, 2017 fid-9.00. Dakinhar Dr. Busuttil spjega d-denunzja tieghu taht gurament u ezebixxa dokumenti. Fit-28 ta' April 2017 gie ordnat li ai termini tal-Artikolu 546(4A) tal-KodiC:i Kriminali r-rikors jigi notifikat lil Keith Schembri u lil Brian Torma li gew moghtija jumejn ghar-risposta, u dan sabiex wara jkun jista' jigi deciZ jekk 5 humiex stabbiliti 1-prerekwiZiti m~htiega sabiex ikun jista' jsir access ossia investigazzjoni dwar I-in gen.ere skont il-Ligi. Dan wara li gie osservat issegwenti: (a) r-rikors ghandu parti mill-fatti tieghu Ii jitrattaw 1-allegata ezistenza ta' kont bankarju da parti ta' Keith Schembri mal-Pilatus Bank u d-depoziti li allegatament saru f'dan il-kont: fatti li huma in parti komuni ma' din 1-inkjesta. Biss fis-sustanza taghha d-denunzja kontenuta fir-rikors promotur, trnur lil hinn mill-parametri talistharrig Ii qieghed isir rnill-Magistrat Inkwerenti skont kif rifless fid-denunzja maghmula lilu, kif tirri:lulta kemm mid-denunzja formali pprezentata lillKumrnissarju tal-Pulizija rnill-Avukati Dr. Pawlu Lia u Dr. Edward Gatt kif ukoll rnirrapport rniktub tal-Kumrnissarju tal-Pulizija datat 20 t'April, 2017. 1315 r· - . p - .; .~ L: i_. .i :!.i ~ u Illi fil-fehrna taI-Magistrat Inkwerenti, is-setghat tieghu £1-investigazzjoni dwar I-'in genere' huma wiesgha mhux haZin; ii:da dawn is-setghat jistghu biss jigu ezercitati fil-parametri u fiI-limiti tan-notitia criminis li tkun giet maghmuia lilu u li in bazi taghha tkun infethet I-investigazzjoni dwar I-in genere. (b) (c) II-Magistrat Inkwerenti m'ghandux is-setgha jintraprendi investigazzjoni dwar I-in genere 'ex officio' stante li skont I-Artikoiu 546 tal-KodiCi Kriminali dejjem tinhtieg notitia criminis biex Magistrat ikun jista' jiddeCiedi jekk jordnax investigazzjoni. Multo magis ma jistax hu stess iwessa' 1-parametri ta' investigazzjoni kondotta minnu billi jimbarka fuq stharrig bai:at fuq notitia criminis differenti minn dik originali u li tkun moghtija lilu £1.-ambitu t'inkjesta magistetjali in corso u li tkun inbdiet in bai:i ta' notitia criminis b'meritu u b'finalita' differenti. Jekk jaghmel dan huwa jkun qed jagixxi 'ultra vires' id-denunzja originali. ( d) Minbarra dan pero, u aktar minn hekk, ghalkemm ghar-ragunijiet premessi huwa ma jistax jintraprendi 1-investigazzjoni mitluba mir-rikorrent £1.-ambitu talprezenti investigazzjoni dwar I-in genere, xorta wahda huwa ma jistax iwarrab il-fatt li, qua Magistrat 'ut sic' huwa jigi li rCieva denunzja minghand persuna li mhux ilKummissarju tal-Pulizija jew 1-Avukat Generali. F'dan is-sens ghalhekk jiskattaw iddisposizzjonijiet imsemmija £1-artikoli 546(4A)(4B)(4C) tal-Kodici Kriminali. Fir-risposta tieghu Keith Schembri filwaqt li rrikonoxxa li d-denunzja msemmija fir-rikors promotur tmur lil hinn mill-allegazzjonijiet ta' Daplme Caruana Galizia u li in bazi taghhom Dr. Joseph Muscat u martu Michelle Muscat ghamlu d-denunzja taghhom, huwa kien tal-fehma li 1-Magistrat sottofirmat kellu diskrezzjoni sabiex jinvestiga xi allegazzjoni li huwa jkun irriskontra fil-kors tal-indagini tieghu. Huwa tenna li 1-Magistrat sottofirmat kellu jezerCita d-diskrezzjoni tieghu u jinkludi £'din 1-inkjesta it-talba imresqa minn Dr. Simon Busuttil. 1316 () Fir-risposta tieghu Brian Torma filwaqt li cahad bil-qawwa 1-" allegazzjonijiet kalunnjuzi u diffamatorji" li saru fil-konfront tieghu (kemm fir-rikors ta' Dr. Busuttil kif ukoll fid-dokument anness, u li huwa t-traskrizzjoni talkonferenza stampa moghtija mir-rikorrent) sahaq li huwa ma kellu ebda diffikulta' li ssir 1-investigazzjoni mitluba mir-rikorrent. Huwa tenna wkoll li anke jekk il-fatti "u mhux allegazzjonijiet kongetturati" jirriZultaw li sehhew dawn ma jwaslux ghall-konkluzjoni li sar reat. B'hekk qal li wahda mill( prerekwiZiti hija nieqsa. Inoltre gie kunsidrat illi : - .l Illi £' dan 1-istadju 1-Magistrat hu konfrontat b' denunzja tal-Kap tal-Opposizzjoni (li rnhux il-Kumrnissarju tal-Pulizija jew 1-Avukat Generali) dwar allegati "tixhim" u "hasil ta' flus". Ir-rikors tieghu sar sabiex issir investigazzjoni dwar 1-in gen.ere ukoll fuq il-fatti denunzjati rninnu. L-in genere irnbaghad jistabbilixxi jekk hemm.x lok ghallazzjoni penali o meno. F'dan 1-istadju il-Magistrat irid jiddetermina jekk hurniex soddisfatti 1-prerekwii:iti mehtiega sabiex issir investigazzjoni dwar 1-in genere firrigward tal-allegati reati denunzjati fil-konfront ta' Keith Schembri u Brian Tonna. Ikun £1-ahhar tal-investigazzjoni dwar l-in genere li jkun jista' jinghad jekk hemmx lok ghal azzjoni kriminali o meno; u f'ka.Z poZittiv fir-rigward ta' liema reati tkun trid tigi istitwita 1-azzjoni penali u fil-konfront ta' min. Il-prerekwiziti ghall-investigazzjoni dwar I-in genere huma dawk irnsemrnija flArtikolu 546(1) tal-KodiC:i Krirninali li jghid : 546. (1) Bla hsara tad-disposizzjonijiet tas-subartikoli li jigu minnufih wara dan, wara r-rapport, id-denunzja jew il-kwerela ta' reat li jista' jinghata 1-piena ta' prigunerija ghal iZjed minn tliet snin, u jekk is-suggett matetjali tar-reat ikun ghadu jezisti, ghandu jigi deskritt 1-istat tieghu, bid-dettalji kollha wiehed wiehed, u ghandu jigi msemmi 1-istrument u 1-mod Ii bih dan 1-istrument seta' jgib 1-effett. 1317 .... . , - ~4 '""' ~vlcliO F' dan il-kaZ: saret denunzja u giet ukoll konferrnata bil-gurament tad-denunzjant. Huwa pproduea wkoll ghadd ta' dokumenti biex jissostanzja 1-imsemmija denunzja. Id-denunzja saret fir-rigward ta' fatti li jekk avverati fi hdan investigazzjoni dwar I-in genere, jistghu jaghtu lok ghal azzjoni penali li bhala rizultat taghha, fil-kaz ta' sejbien ta' htija lil hinn minn kull dubju dettat mir-raguni, jistghu jimportaw piena: (a) fir-rigward tal-allegat "tixhim" f'certi cirkostanzi tista' tiZboq it-tliet snin prigunerija; (b) fir-rigward tal-allegat hasil ta' flus, definittivament li taqbez il-piena ta' tliet snin prigunerija. L-allegati fatti denunzjati, jaghtu lok ghal "suggett materjali tar-reat" li ghadu jezisti u li jrid jigi priZervat. L-allegazzjoni tista' twassal ghal azzjoni penali ghal reati ta' natura finanzjatja li jehtiegu konservazzjoni u preservazzjoni ta' diversi dokumenti li jkunu jridu jigu deskritti u dettaljati wiehed wiehed u debitament analizzati ukoll minn esperti teknici. Dan minbarra xhieda okulari li jkunu jridu jigu mitkelma. Iddokumenti ezibiti mid-denunzjant ikunu jridu jigu wkoll analizzati fid-dawl talammissibbilita legali taghhom. c> Il-prerekwiZiti mehtiega sabiex issir investigazzjoni dwar I-in genere huma soddisfatti. Jibqa 1-punt sollevatmill-Abbli Avukati Difensuri tad-denunzjat Keith Schembri dwar is-setgha diskrezjonarja li huma jghidu li jgawdi 1-Magistrat Inkwirenti. C) Minghajr htiega ta' ripetizzjoni ta' dak li 1-Magistrat Inkwirenti diga ddekreta fiddigriet tieghu tat-28 t' April 2017, fic-Cirkostanzi ta' dan il-kaZ:, huwa ma jistax ex officio jaqbad u jintraprendi investigazzjoni dwar 1-in genere fuq denunzja differenti, separata u distinta minn dik origmali- rnhux ghax ma jridx, izda ghax ma jistax. F'dan il-ka±, din id-denunzja differenti giet maghmula minn persuna li rnhix ilKummissarju tal-Pulizija jew 1-Avukat Generali. Dr. Simon Busuttil, ghal ragunijiet li gew spjegati minnu fix-xiehda tieghu, ghazel li ma jmurx jaghmel din id-denunzja mal-Kummissatju tal-Pulizija (jew 1-Avukat Generali) ii:da ghazel li jadixxi lil Magistrat Inkwirenti bit-talba tieghu u bil-konsiderazzjoni tal-fatti prezentati minnu. 1318 . '!-. ... \_.: '-' _....,_ .. .J .: .. '1 • Ix-xenarju mahluq b' dan il-modus operandi skatta 1-procedura legali, aktar unika milli rari, kontemplata bl-Artikolu 546(4A) tal-KodiC:i Kriminali. L-Abbli Difensuri ta' Keith Schembri irrikonoxxew Ii d-denunzja ta' Dr. Busuttil ma tistax titqies bhala parti jew estensjoni tad-denunzja origmali stante Ii 1-meritu legali taghha huwa ben distint; izda huma xorta jallokaw diskrezzjoni Iii Magistrat sottofirmat biex jinkludi fl-ambitu ta' din 1-inkjesta d-denunzja ta' Dr. Busuttil. Biss hija 1-Ligi stess Ii ma thallix diskrezzjoni lill-Magistrat. Ghalkemm hemm hafna aspetti tal-Ligi regolanti 1-investigazzjonijiet dwar 1-in genere Ii ma humiex cari, f'dan ix-xenarju mahluq bir-rikors tal-Kap tal-Opposizzjoni, ilprocedura Ii ghandha tigi segwita hija cara u spjegata £1-Artikoli 546(4A)(4B)(4C) talKodiCi Kriminali. Hija 1-Ligi stess Ii£' dak ix-xenarju tnehhl d-diskrezzjoni minn idejn il-Magistrat Inkwirenti u titfa' I-ghaZla ta' liema Magistrat jiehu konjizzjoni talinvestigazzjoni dwar I-in genere fuq ix-xorti billi tghid Ii I-Magistrat Ii jkun irid jikkonduCi I-investigazzjoni dwar I-in genere jintaghzel bil-polza minn fost ilMagistrati kollha. Dan huwa kjarament stabbilit bI-Artikoiu 546(4C) tal-KodiCi Kriminali. Jekk il-Magistrat ma jimxix skont dan 1-Artikoiu, ikun il-Magistrat Ii jkun qed jonqos milli jobdi u jimxi ma disposizzjoni cara taI-Ligi. Il-Magistrat sottofirmat ma jistax jaghmel dan. F' dan ix-xenarju, il-Magistrat ma ghandux ghaZla. Il-Ligi gha±Iet din il-proceduri sabiex jigi evitat kull forma ta' forum shopping, kemm mid-denunzjant kif ukoll middenunzjat. Ghalhekk hija x-xorti Ii tiddetermina min jikkonduci I-in genere u mhux ilMagistrat Ii jkun ircieva d-denunzja minghand persuna li mhux il-Kummissarju talPulizija jew 1-Avukat Generali. Apparti mirm hekk pero, 1-investigazzjoni dwar I-in genere Ii tkun tista' tigi ordnata ghandha bhala ghan ahhari taghha li tigi stabbilita 1-verita gudizzjarja tal-fatti. Huwa ghalhekk mehtieg Ii 1-integrita ta' din 1-investigazzjoni dwar I-in genere, b'mod partikolari f'kaz delikat bhal dan, tigi mharsa f'kull aspett taghha - kemrn dak sostantiv, kif ukoll dak formali. Il-Magistrat sottofirrnat ma jistax jaghti 1interpretazzjoni suggerita mill-Abbli Avukati Difensuri ta' Keith Schembri fid-dawl ta' disposizzjonijiet tal-Ligi C:ari. Jekk jaghmel dan jirriskja li jintakka 1-integrita talinvestigazzjoni. 1319 ...i ,.., :""'\ to - L-accertament gudizzjarju tal-fatti b'mod integru u rett rifless f'investigazzjoni dwar I-in genere gli.andu jkun 1-aqwa tarka kemm ghal min hu innocenti kif ukoll ghal min mhux. U huwa meli.tieg ukoll li ghal dan il-ghan ma J"kun hemm ebda dubju mhux biss fuq il-meritu tal-investigazzjoni dwar I-in genere per se jew dwar il-konkll1Zjonijiet eventwali, izda wkoll fir-rigward ta' min ikun qieghed jikkonduciha u kif ikun wasal li jikkonduciha hu. U huwa gli.alhekk li 1-Ligi thalli 1-gli.a±la tal-Magistrat Inkwirenti f'idejn ix-xorti u mhux 1-gli.a±la ta' xi wali.da mill-partijiet involuti jew mill-Magistrat. In bazi ghal dak premess gie deciz li mill-fatti prezentati f' dak 1-istadju, kien jirrizulta li gew soddisfatti 1-prerekwiZiti mehtiega sabiex issir () investigazzjoni dwar 1-in genere fir-rigward tal-fatti allegati fir-rikors promotur relattivament ghar-reati denunzj ati fil-konfront ta' Keith Schembri u Brian Torma kif imsemmi fir-rikors u gie ordnat li din iddecizjoni tigi notifikata lid-denunzjant Dr. Simon Busuttil kif ukoll liddenunzjati Keith Schembri u Brian Tonna fejn kull wiehed minnhom jista', fi zmien jumejn tax-xoghol mid-data tan-notifika tad-deciZjoni, jaghmel rikors lill-Qorti Kriminali biex tigi revokata d-deciZjoni talMagistrat sottofirmat u fejn dik il-Qorti kellha taghti d-decizjoni taghha fuq ir-rikors bl-urgenza u fejn eventwalment jekk ma jsirx tali rikors jew, () jekk isir, il-Qorti Kriminali tkun tal-fehma wkoll li 1-investigazzjoni dwar I-in genere kellha ssir, il-Magistrat li jmexxi I-access kellu jingha.zel bilpolza minn fost il-Magistrati kollha. Stante li ma kienx hemm procedura ta' revizjoni quddiem il-Qorti Kriminali minn dan id-digriet, eventwalment kienet saret il-procedura tal1320 t ghaZla tal-isem tal-Magistrat bil-polza immexxija mill-Prim'Imhallef u din 1-inkjesta giet fdata f'idejn il-Magistrat Dottor Natasha Galea Sciberras. 2. Rikors mill-Bank Pilatus sabiex jinghata lura d-dokumenti originali (_,,. Ii gew prelevati mill-Ufficji tieghu matul il-perkwizizzjoni ezegwita _ f'd.in 1-inkjesta. Permezz ta rikors datat 28 t' April 2017 iffirmat mill-Avukat Dr. Stefano Filletti, ii-Bank Pilatus talab li jsiru kopji tad-dokumenti li kienet gew prelevati mill-UffiCini tieghu matul il-kors tal-perkwizizzjoni maghmula in segwitu gli.al din 1-inkjesta sabiex dawn jigu miZmuma mill-inkjesta u 1-originali jigu ritomati lura lill-istess Bank. Giet ordnata notifika ta' dan ir-rikors lill-FIAU, l-MFSA u 1-Kummissarju talPulizija. L-FIAU u l-MFSA wiegbu b'mod kwazi identiku fis-sens illi rrimettew ruhhorn ghad-deciZjoni tieghi dwar it-talba b' dan pero li f'kaz li d-dokumentazzjoni originali f'xi stadju ma tkunx aktar rnehtiega Ii tifforma parti mill-atti tal-inkjesta jew li jkunu fil-pussess tal-Kurnmissarju talPulizija, kien ikun indikat li dawn jigu ritornati lill-Bank sabiex dan ikollu d- 1321 dokumenti ghad-disposizzjoni tieghu fl-original kif inhuwa mehtieg flattivitajiet bankarji. Fit-tnejn (2) ta' Mejju 2017, minhabba li din it-talba kienet saret fi stadju bikri u kien gli.adu prematur li t-talba tigi milqugli.a, din it-talba giet micli.uda. () 3. Rikors minn Pierre Portelli tal-5 ta' Mejju 2017 - (Compliance report tal-FIAU fil-konfront tal-Bank Pilatus) Permezz ta' dan ir-rikors iffirmat mill-Avukat Dr. Peter Fenech, Pierre Portelli, fil-kwalita tieghu ta' Direttur (Kontenut) tal-gazzetta T1ie Malta Independent kien ippremetta s-segwenti:llii 1-esponent jirrileva li kif pubblikat fil-gazzetta T7ie Malta Indepenent fil-harga ta' llum, il-Gimgha, 5 ta' Mejju 2017, il-gazzetta rceviet informazzjoni dwar numru ta' kontijiet bankarji mizmuma minn persuni li huma politikament esposti (politically exposed persons) gewwa Malta u I-Azerbaijan gewwa 1-Pilatus Bank, kif ukoll dwar tranzazzjonijiet suspettuzi u ta' kwantitajiet sostanzjali ta' flus li saru minn u £'dawn 1-istess kontijiet bankarji. Jinghad li dawn it-tranzazzjonijiet ma kinux sostanzjati biddokurnenti u dettalji necessarji ghal tali tranzazzjonijiet, senjatament dawk li kellhom • jirrizultaw rnill-u2:u tal-prograrnrn SWIFT. llii 1-esponent huwa fpozizzjoni li jixhed dwar din 1-informazzjoni u dwar il-verifiki li jistghu jsiru fl-inkjesta odjema sabiex tigi stabbilita 1-verita. 1322 () Illi 1-inforrnazzjoni li hija fil-pussess tal-esponent turi li 1-Pilatus Bank mhux biss ma kellux proceduri intemi sabiex jottempra ruhu mar-regolamenti rigwardanti persuni li huma politikament esposti, izda talli ma kellux il-proceduri interni sabiex jassikura osservanza mar-regolamenti dwar il-glieda kontra 1-hasil ta' flus. llii 1-esponent jemmen li ghandu jghaddi din 1-inforrnazzjoni lill-Magistrat Inkwirenti taht gurament sabiex jghinnu jistabilixxi 1-verita fdan il-kaz u jinvestiga u jiehu kull provvediment u azzjoni skont il-ligi. llii 1-esponent jinforma lill-Magistrat Inkwirenti Ii huwa jinsab ghad-dispozizzjoni tieghu jekk il-Magistrat Inkwirenti hekk jidhirlu. Ghaldaqstant 1-esponent umilrnent jitlob lill-Magistrat Inkwirenti jisma' x-xhieda talesponent taht gurament, u dan taht kull provvediment li joghgbu jimponi. Pierre Portelli, Content Director ta' The Malta Independent xehed 1-nhar il-5 ta' Mejju 2017 fejn stqarr li kien resaq lejh persuna fil-kapacita tieghu ta' gurnalist biex jghaddilu xi informazzjoni u wrieh dokument li kien rapport { maghmul mill-FIAU u li ntbaghat f'forma ta' ittra lie-Chairman tal-Bank Pilatus fl-2016 wara Ii kienet saret investigazzjoni interna fil-Bank. Ir- rapport gie riprodott fil-gazzetta The Malta Independent tal-5 ta' Mejju 2017 (ghalkemm hemm xi affarijiet nieqsa minnu). Is-sors qallu Ii ma setghax jaghtih dan ir-rapport ghax kien fih certi security features u b'hekk kien jigi identifikat min kien qieghed jillikjah. Malla lil Pierre Portelli jaghmel transkrizzjoni kelma b'kelma tieghu. Dil-persuna provdietlu soft copy u ha' 1-hin biex ivverifika kelma b'kelma dak li hemm fir-rapport u dak li kellu 1323 :: tr I \...> J_ ti t"J '11 -i f'idejh. Sa hemm hekk kienet biss ghal fini taghhom li bhala The Malta Indipendent jaghmlu 1-istorja. Ma deCizjoni jekk jiZvelawx li dan huwa rapport tal-FIAU. Bhala 1-persuna inkarigat £'The Malta Independent li jiehu 1-ahli.ar deciZjonijiet editorjali ghax Direttur tal-Kontenut, hu ddecieda illi jinghad li dan kien rapport tal-FIAU ghaliex fil-media kien hemm dig a' hints t' affarijiet li jinsabu £' dan ir-rapport pero qatt ma kellhom il-piz ta' min ghamel ir-rapport. Kien hemm zewg ragunijiet ghaliex hass li kellu jigi quddiem il-Magistrat Inkwirenti b' dan iddokument. L-ewwel nies dahalli s-suspett u 1-inkwiet illi il-Bank Pilatus illi qal fil-media apertarnent, anzi rrid inzid illi insista biex jghld dawn id-dikjarazzjonijiet ghax gara hu wara I-media houses biex jaghti d-dikjarazzjonijiet, qal illi kkoopera kompletarnent ta' 1-Magistrat, mieghek jigifieri f' din 1-inkjesta. Jiena dahalli s-suspett li forsi din 1ittra li rceva c-Chairrnan bi t-twissijiet ta' 1-FIAU ma gietx mghoddija lilek, jista' jkun li jien zbaljat pero ma ridtx niehu s-sogru u deherli li biex inti taghmel il-hldma tieghek, inti ghandu jkollok dak li ghandi jien. It-tieni punt ghaliex dan is-suspett kompla jikber fija huwa rilatat ma' xi haga li grat nhar il-Madd illi ghadda. Nhar il-Madd illi ghadda, il-gazzetta The Malta Independent on Sunday ippubblikat rakkont ta' 1-persuna li inti ltqajt maghha li hija 1-Whistleblower, jiena kelli imbaghad 1-opportunita' li niltaqa' maghha t-Tnejn u wara li hareg dak ir-rapport u wara li ovvjament gharnel ir-rounds tieghu Malta kollha nahseb li qratu wara nofs in-nhar sar kuntatt bl-email mill-bank maghna, ma' The Malta Indipendent 1-ewwel rnhux mieghl irnrna irnbaghad spiC:ca ghandi u tkellimt jien f'isern il-gazzetta biex ahna rnrnorru urgentement wara nofs in-nhar gewwa 1bank ghaliex qalulna iridu juruna dokumenti sensittivi bil-kundizzjoni illi la niehdu ritratti, la niehdu video u lanqas nistaqsu mistoqsijiet, pero ma kienx hernrn ilkundizzjoni li minn dak li naraw ma nirrapurtawx. Jiena ma qbiltx ma dawn ilkundizzjonijiet u gharnilt kundizzjonijiet ohra lil bank fosthom anki Ii niehu 1-avukat rnieghi u dawn ma gablux u waqfet hernm hekk 1-istorja b'semplici email issa 1girngha d-diehla naraw jekk niltaqghux. Sussegwentement nara f'media ohra jigilieri 1324 (_/ fit-Times u fil-Malta Today, rapporti illi dawn intalbu jmorru fil-bank u hemm hekk intwerew CCfV footage ta' I-ex impjegata ta' I-bank tinghata xi flus f'xi envelope u wkoll xi smses minn xi mobile. Jiena jidhirli Ii bank serju u mbaghad ukoll wara Ii qrajt dan zgur tlift il-fiducja f'kemm hu bank serju, jidhirli Ii ma ghandux jaghmel dawn 1-affarijiet illi jcempel lil media biex juriha filmati ta' ex impjegata, ma jidhirlix Ii dawn huma metodi u allura 1-fiducja tieghi fil-bank illum hija kwa:Zi zero u hassejt illi jien ma naghmilx hiss xogholi ta' gumalist u nippubblika dak Ii ghandi hawn hekk pero nghaddilek ukoll it-test kollu issa jekk dan diga' ghandek ma gara xejn, jigifieri tkun, inkun gejt ghal xejn. ( -- Pierre Portelli jzid jghid li r-rapport kien jindika car illi I-FIAU ghamiet investigazzjoni dettaijata speCifikatament fuq kif il-Bank Piiatus jittratta IPEP Ii gli.andhom kontijiet fil-Bank Piiatus. FI-istess rapport hemm enfazi fuq zewg istanzi fejn innota illi I-ewweI transazzjoni ta' miljun u mbaghad kien hemm tran.Zazzjoni ta' nofs miljun press a poco ghax hemm hamsin elf euro differenza fejn tindika Ii dawn huma zewg transazzjonijiet li gli.addew f'kontijiet, f'kumpaniji ta' PEP u I-FIAU kienu ghamiu enfazi fuqhom. Jinghad li I-PEP huma kemm Maitin u nies £1-Azerbajgan. Hemm bosta riferenzi rilevanti ghall-fini taI-Inkjesta Egrant jigifieri I-ammont tal-miijun, I '\ _,/ il-perjodu ta' zmien Ii anki semmiet iI-whistiebiower, I-Azerbajgan fih innifsu, il-Bank Piiatus. Din I-inkjesta stharget dawn I-allegazzjonijiet billi gew imharkin diversi xiehda fosthom rapprezentanti tal-MFSA u I-FIAU Ii kienu invoiuti direttament f' dawn I-allegazzjonijiet Ii kienu saru minn Pierre Portelli. Ixxiehda tan-nies mismugha u d-dokumenti prezentati minnhom jifformaw 1325 .- - : .. ~ :v._l.t:.) ..... ,- ~ u parti mill-faxxikolu ta' dan ir-rikors Ii jinsab fl-atti ta' din 1-inkjesta. Fost dawk in-nies Ii smajt kien hemm 1-Ufficjali tal-MFSA Ii kienu ghamlu jew kienu involuti fl-ispezzjonijiet bejn it-18 ta' Settembru 2015 u d-19 t'Ottubru 2015 mill-MFSA u Cjoe Raymond Camilleri, Ruth Grioli, Anthony Sacco, Raymond Vella, Matthew Scicluna, Kurt Spiteri Lucas. Gie wkoll analizzat I-On Site Inspection Report datat Frar 2016 maghmul minnhom fejn, inter alia, gew spejgati nuqqasijiet minn naha tal-Bank Pilatus. (_; Gie mismugh ukoll lil persunal tal-FIAU fosthom lid-Direttur Prezenti Kenneth Farrugia Ii ezibixxa diversi dokumenti. Gie mismugh ukoll Dr. Manfred Galdes, Ii kien id-Direttur tal-FIAU fiZ-zmien meta kienu saru 1ispezzjonijiet bejn it-18 ta' Settembru 2015 u d-19 t'Ottubru 2015 kif ukoll f'Marzu 2016 u wara sakemm irriZenja fis-sajf tal-2016, lil Sarah Scerri, Senior Compliance Officer u lil Martina Scalpello, Compliance Officer u Ii kienu t-tnejn Ii huma ghamlu 1-ispezzjoni fil-Bank Pilatus f'Marzu 2016 u Ii kienu hadmu fuq din 1-ispezzjoni u ghamlu x-xoghol relatat. Gew analizzati wkoll id- ~· dokumenti Ii kienu producew Martina Scalpello u Sarah Scerri b'riferenza partikolari ghal dik il-parti tal-allegazzjoni li kienet saret minn Portelli. 170 ° Fejn jgnid Ii "fl-istess rapport hemm enfai:.i fuq zewg istanzi fejn innota 11li l-ewwel transazzjoni ta' miljun u mbaghad Iden hemm tranza::.zjoni ta' nofs miljun press a poco girnx hemm tiamsin elf euro differenza fejn tindika li dmvn huma :Zewg transa::.zjonijiet li ghaddew f'kontijiet, f1--umpaniji ta' PEP u l-FIAU kienu ghamlu enfazi fuqhom. Jinghad Ii l-PEP huma kemm Maltin u nies fi-Azerbajgan . Hemm bosta riferenzi rilevanti gtiall-fini tal-Inkjesta Egrant jigifieri l-ammont tal-miljun, il-perjodu ta' zmien li anld semmiet il-whistleblower, l-Azerbajgan fih innifsu, il-Bank Pilatus." 17 1326 ~ Giet analizzata wkoll 1-ittra li kienet mibghuta mill-FJAU lil Bank Pilatus nhar is-17 ta' Mejju 2016 fejn kienu gew indikati xi nuqqasijiet olira minn naha tal-Bank Pilatus, li kien gie moghti sat-8 ta' Gunju 2016 biex jaghti rreazzjoni tieghu ghal dawn ir-riZultanzi; ( Gew mismugha wkoll ix-xiehda da' parti tal-Bank Pilatus cjoe s-CEO _, Hamidresa Ghanbari us-COO Luis Felipe Rivera, nonche d-dokumenti li gew ezebiti minnhom, fosthom 1-ittra ta' twegiba tat-8 ta' Gunju 2016 taht ilfirma tac-Chairman tal-Bank Pilatus Ali Sadr fejn il-Bank Pilatus irribatta bilqawwa 1-kontenut tal-ittra tal-FIAU datata 17 ta' Mejju 2016 u dan in bazi ghal pariri legali li qal li ha minghand 1-Avukati Camilleri Preziosi, nonche rrapport li 1-Bank ikkommissjona mill-Awdituri KPMG. Gew analizzati wkoll 1-i statements bankarji u dokumenti ta' support ghal transazzjonijiet finanzjarji ezibiti tal-kumpanija Sahra FZCO, Hereti Holdings Limited, Frater LLC, NH Investments Limited u TKH Investment Limited. Giet ukoll analizzata 1-ittra ta' Settembru 2016 li permezz taghha I-FIAU kien iddeCieda Ii jipprocedix ulterjorment minhabba li £' dak 1-istadju 1kwistjonijiet prinCipali kienu gew indirizzati mill-Bank Pilatus. 1327 \.r -· ·, . J.. LJ .-; rW \,) Din 1-allegazzjoni kienet giet ukoll giet mitluba sabiex tistharrigha I-Forensic Accountant Miroslava Milenovic. Din analizzat ic-cifri u t-transazzjonijiet involuti, nonche I-workings ta' Scalpello u Scerri mill-FIAU. Wara li ghamlet dan hija spejgat lill-Magistrat Inkwirenti Ii dawn it-transazzjonijiet ma kellhom xejn x'jaqsmu ma 1-allegazzjonijiet maghmula u Ii huma meritu talinkjesta Egrant. IZda Ii hija rat f' dan ir-rapport u Ii setghu kienu riferibbli ghall-dawn it-transazzjonijiet (anke meta tqis ix-xiehda tar-rapprezentanti tal-FIAU kif ukoll lil Hamidreza Ghanbari u Luis Felipe Rivera u ddokumenti ezibiti minnhom) kienu jinvolvu :- (a) payment instructions maghmula f'isem Mirk General Trading LLC firrigward tat-transazzjonijiet lil TKH Investments . .. 1msemm11a: Limited hawn taht a. Fit-12 t'Awissu 2015 ghal AED 3,195,286; b. Fil-21 ta' DiCembru 2015 ghal AED473,235; c. Fit-3 ta' Marzu 2016 ghal AED334,374. (b) Payment instructions maghmula f'isem Mirk General Trading LLC fir-rigward tat-transazzjonijiet lil NH Investments Limited: a. Fit-12 t' Awissu 2015 ghal AED 3,195,286; b. Fil-28 ta' Jannar 2016 ghal AED473,235; c. Fit-3 ta' Marzu 2016 ghal AED334,374 1328 () (c) Payment instructions maghmula f'isem Frater LLC fir-rigward tat- transazzjonijiet lil Hereti Holdings Limited: a. Fit-18 ta' Settembru 2015 ghal USD 971; b. Fit-22 ta' Settembru 2015 ghal USD 569,975. ) ( (d) Payment instructions maghmula f'isem Mirk General Trading LLC fir-rigward tat-transazzjonijiet lil Sahra FZCO hawn taht imsemmija: a. Fit-22 ta' Dicembru ~015 ghal AED 3,612,614.09 b. it-3 ta' Marzu 2016 ghal AED 1,789,826.12 Mix-xiehda ta' Hamidreza Ghanbari johrog car li z-zewg paragrafi fl-ittra tas-17 ta' Mejju 2016 mill-FIAU lil Bank Pilatus u li huma meritu talkummenti ta' Pierre Portelli li skontu setgha kien hemm rabta mal-kaz Egrant Inc, kienu miktuba £'termini generid minghajr indikazzjoni ghallliema transazzjonijiet kienu qeghdin jirreferu. Verament li min ghamel dan ir-rapport kiteb dawn il-paragrafi b'mod sibillin minghajr indikazzjoni ghall-liema klijenti jew transazzjonijiet kienu qed jirreferu ghalihom b'mod li ma kienx facli li wiehed jasal ghall-konkluzjoni. 11-biCca hi 1-Ufficjali tal- FIAU Scalpello u Scerri li hadmu fuq din 1-analiZi kellhom idea cara hafna dwar dak li kienu dawn it-transazzjonijiet tant li anke I-workings taghhom 1329 ~- ..~ - ;.-- r~ L,:_ _i~t;tJ ipproducew. Biss fl-ittra tal-FIAU ta' Mejju 2016 dan il-fatt ma kienx spjegat car. Hamidreza Ghanbari zied jghid li I-Bank Pilatus ma kienx informat liema kienu dawn it-transazzjonijiet u kien kostrett jipprova jindovina hu stess ghall-liema transazzjonijiet kien qieghed jirreferi l-FIAU. Tant hu hekk li meta xehed Hamidreza Ghanbari huwa ezebixxa kemm dokumenti relattivi ghal transazzjoni li kienet tirreferi ghal trasferiment maghmul minn Mirk General Trading LLC lil Sahra FZCO f'dinari tal-Emirati Gharab Maghquda (AED) £' ammonti li kienu pressapoco jammontaw ghal mad war miljun Euro, kif ukoll ezebixxa dokumenti li jirrelataw ghal transazzjonijiet li kienu saru bejn Mirk General Trading LLC u TKH Investments Limited, Mirk General Trading LLC u NH Investments Limited, kif ukoll Frater LLC lil Hereti Holdings Limited li setghu b'xi mod jaqblu ma' dak mistqarr fl-ittra tal-FIAU. Mill-banda 1-ohra 1-impjegati tal-FIAU Ii ghamlu 1-analiZi fil-Bank Pilatus u cjoe Martina Scalpello u Sarah Gauci jaghmluha cara, anke grazzi ghannotamenti mehuda minnhom ezibiti £1-atti li fir-rigward ta' dawk iZ-zewgt paragrafi (indikati wkoll minn Pierre Portelli) fl-ittra tal-FIAU lil Bank Pilatus tas-16 ta' Mejju 2016, huma kienu qieghdin jikkoncentraw fuq ittransazzjonijiet bejn Mirk General Trading LLC u TKH Investments Limited u NH Investments Limited kif ukoll fuq dik ta' bejn Frater LLC u Hereti Holdings 1330 . "_ .. .·t V'->l.Ciui. Limited - u mhux daqstant fuq dik ta' bejn Mirk General Trading LLC u Sahra FZCO. Din il-kwistjoni ma kienetx marbuta ma dak Ii kien il-meritu ta' din 1inkjesta u ghalhekk ma kienx jaqa' fil-parametri tal-analizi taghha. Millbanda 1-ohra, minhabba Ii kien qieghed jintwera' thassib dwar ilproceduri ta' compliance minn nali.a tal-Bank Pilatus, kienet giet moghtija assigurazzjoni formali da parti tad-Dirigenti tal-FIAU Ii dan il-Korp kien sejjer jibqa' jaghmel il-monitoragg fuq 1-operat tal-Bank Pilatus, b'mod partikolari mill-aspett ta' compliance. F'dak 1-istadju tal-inkjesta 1-FIAU gew ordnati sabiex ikomplu jsegwu mill-qrib 1-operat tal-Bank Pilatus sabiex jittiehdu 1-azzjonijiet mehtiega u Ii 1-FIAU ghandha s-setgha tiehu skont il-Ligi. Fil-fatt f'Novembru 2017 j- id-Dirigenti tal-FIAU infurmaw lill-Magistrat Inkwirenti Ii kienu imbarkaw fuq analizi dettaljata mill-gdid u bl-aktar mod estensiv u dettaljat dwar 1-aspett ta' compliance procedures tal-Bank Pilatus. Kwantu ghall-meritu ta' dan ir-rikors, kien car Ii kien jezorbita 1-parametri tal-istharrig ta' din inkjesta Egrant Inc u dan peress Ii 1-allegazzjonijiet ta' Pierre Portelli Ii dan ir-rapport tal-FIAU tas-16 ta' Mejju 2017 kellu xi 1331 ~- t; '-' ~ J.. :_; ·- -=1 LJ :v indikazzjoni jew rabta mal-allegazzjonijiet meritu tal-inkjesta Egrant Inc ma kienux konfermati; izda fi kwalunkwe kaz, il-meritu tar-rikors firrigward ta' allegati nuqqasijiet ta' compliance da parti tal-Bank Pilatus IFIAU kien ordnat Ii jkompli jindirizzahom u I-FIAU wera assigurazzjoni Ii 1-aspett ta' compliance kien qieghed jigi mistharreg anke bl-ghajnuna t'esperti teknici barranin Ii kienu qeghdin jaghmlu stharrig mill-gdid u ferm aktar dettaljat minn dak li kien sar qabel. 4. Rikors ta' Dr. Simon Busuttil bhala I-Kap tal-Opposizzjoni tat-18 ta' Mejju 2017 (il-kai: Hillman) Fit-18 ta' Mejju 2017 Dr. Simon Busuttil bhala Kap tal-Opposizzjoni ipprezenta rikors iffirmat mill-Avukat Dr. Jason Azzopardi £1-atti talInkjesta Egrant Inc, fejn bil-gurament tieghu ikkonferma illi illi 1-esponent jirrileva li rega' rcieva informazzjoni kunfi.denzjali, li huwa vverifika u anke issa kkorobora, li hija mhux biss ta' gravita kbira u dettaljata, izda krucjali ghalliskop tal-indagini u inkjesta li qed issir f'din 1-Jnkjesta. Din 1-informazzjoni tikkoncema hasil ta' flus u tixhim minn persuni vicin il-Prim Ministru odjem ruq livelli elevati immens; 1332 Illi 1-esponent jaghmilha cara li huwa vverifika din 1-inforrnazzjoni, liema informazzjoni qed tassallu wara d-diversi appelli li huwa ghamel fil-pubbliku biex kulmin ghandu informazzjoni relattiva ghal din 1-inkjesta jersaq il quddiem; Illi in succint, u biex il-Magistrat Inkwirenti jkollu idea dwar x'tip ta' informazzjoni waslitlu lill-esponenti, jirrizulta li s-Sur Keith Schembri (ID 331975M) li jokkupa 1kariga ta' Chief of Staff tal-Prim Ministru Mal ti, ghadda flejjes kbar, ammontanti. mijiet ta' eluf ta' euro, lil terzi personalment u anke lil kumpaniji ta' terzi registrati. fil-Briti.sh Virgin Islands fuq medda ta' snin, fil-passat recenti., forst 1-ohrajn permezz tal-bank Pilatus bank li huwa fic-centru tal-investi.gazzjoni odjema; -( ) Illi dawn it-trasferimenti ta' flejjes kbar baqghu ghaddejjin sal-2015, u dejjem mis-Sur Keith Schembri, sija minnu personalment u sija rnill-kumpaniji proprjeta tas-Sur Schembri; Illi dawn il-flejjes ghaddew ghand terz li kellu impjieg ta' certu portata fi.1-pajjiz u ta' certu influwenza; Illi 1-esponenti. ghandu infonnazzjoni dettaljata, inkluz hemel dokumenti, dwar kif inholqot struttura, permezz ta' diversi kumpaniji sigrieti. u intermedjarji fi.nanzjarji, sabiex dawn il-rnijiet ta eluf ta' ewro gew trasferiti., ammontanti. mas-€650,000, minghajr ebda process ta verifiki kif titlob il-ligi dwar il-hasil ta' flus u 1-istess flus gew immedjatament riciklati inkluz permezz ta xiri ta bonds fqasir zrnien hafna, hafna drabi f'temp ta' 24 siegha biss u wara, il-bejgh tal-istess bonds biex il-flus mahmugin jitnaddfu; Illi jirrizulta lill-esponenti li Pilatus Bank plc qatt ma aderew mal-obbligi taghhom taht il-ligijiet u regolamenti kontra 1-hasil tal-flus, u cjoe qatt ma informaw lill-awtoritajiet koncemati b'dawn it-transazzjonijiet suspettuzi immens u dan, maghdud mal-fatt li 1azzjonist principali tal-Pilatus Bank plc (Sur Ali Sadr) huwa vicin ferm u ferm masSur Keith Schembri jkompli jindika agir maqbul u miftiehern ghal evazjoni ta' taxxa fuq skala massicca, jekk mhux ukoll tixhim u hasil ta ' flejjes kbar; 1333 - ., ~.;~J...~t;~ illi ghall-ahjar infonnazzjoni u gwida lill-Magistrat Inkwirenti, 1-esponenti qed jannetti bhala Dok A traskrizzjoni tal-konferenza tal-ahbarijiet Ii h uwa stess ta lbierah filghaxija fis-6.45pm, trasmessa live fuq Net TV ukoll; illi dan hu biss succint tal-informazzjoni dettaljata li 1-esponent ircieva u li hu jemmen li hu krucjali li tingieb ghall-attenzjoni tal-Magistrat Inkwirenti peress li 1informazzjoni li huwa ghandu taqa' fil-pararnetri ta' uhud rnill-objettivi ta' din 1Inkjesta Magisterjali, £1-istess waqt li jinforma lil din 1-0norabbli Qorti Ii huwa jinsab ghad-disposizzjoni tal-Magistrat Inkwirenti jekk il-Magistrat Inkwirenti hekk jidhirlu; Ghaldaqstant 1-esponent urnilrnent jitlob lil Magistrat Inkwirenti jisma' x-xhieda talesponent taht gurament u dan taht kull provvedirnent li din il-Qorti joghgobha timponi. Dakinhar stess tat-18 ta' Mejju 2017 gie deciZ li sabiex jigi evalwat jekk ilmeritu tar-rikors jissubentrax fil-parametri ta' din 1-inkjesta kellu jinstema' Dr. Simon Busuttil bil-gurament tieghu. Fid-19 ta' Mejju, 2017 fid-9.00 Dr. Busuttil spjega d-denunzja tieghu taht gurament u ezebixxa ghadd ta' dokumenti fi tminn box files. Fl-istess jum tad-19 ta' Mejju 2017 gie ordnat Ii ai termini tal-Artikolu 546(4A) taI-KodiCi Kriminali r-rikors jigi notifikat liI Keith Schembri u liI Adrian Hillman Ii gew moghtija sat-Tnejn, 22 ta' Mejju 2017 u dan sabiex wara jkun jista' jigi deciz jekk kienux gew stabbiliti I-prerekwiZiti mehtiega sabiex tkun tista ssir inkjesta dwar I-in genere. Dan wara Ii gie osservat illi: 1334 ( ) _r .., - (' f'..I v ~i;_;t.;J (a) Illi fis-sustanza taghha d-denunzja kontenuta fir-rikors promotur, tmur lil hinn mill-parametri tal-istharrig li qieghed isir mill-Magistrat Inkwerenti skont kif rifless fil-kwerela pprezentata lill-Kummissarju tal-Pulizija mill-Avukati Dr. Pawlu Lia u Dr. Edward Gatt kif ukoll mir-rapport rniktub tal-Kummissarju tal-Pulizija datati 20 t'April, 2017. (b) Illi fil-fehma tal-Magistrat Inkwerenti, is-setghat tieghu fl-investigazzjoni dwar l-'in genere' huma wiesgha mhux hai:in; ii:da dawn is-setghat jistghu biss jigu ezercitati fil-parametri u fil-lirniti tan-notitia criminis Ii tkun giet maghmula lilu u li in bazi taghha tkun infethet 1-investigazzjoni dwar I-in genere. (c) II-Magistrat Inkwerenti m'ghandux is-setgha jintraprendi investigazzjoni dwar I-in genere 'ex officio' stante Ii skont 1-Artikolu 546 tal-Kodici Krirninali dejjem tinhtieg notitia criminis biex Magistrat ikun jista' jiddeciedi jekk jordnax investigazzjoni. Multo magis ma jistax hu stess iwessa' 1-parametri ta' investigazzjoni kondotta minnu billi jimbarka fuq stharrig bai:at fuq notitia criminis differenti rninn dik originali u li tkun moghtija lilu fl-ambitu t'inkjesta magisterjali in corso u li tkun inbdiet in bai:i ta' notitia criminis b'meritu u b'finalita' differenti. Jekk jaghmel dan huwa jkun qed jagixxi 'ultra vires' id-denunzja originali. (d) Minbarra dan pero, u aktar minn hekk, ghalkemm ghar-ragunijiet premessi huwa ma jistax jintraprendi 1-investigazzjoni rnitluba rnir-rikorrent £1-ambitu talprezenti investigazzjoni dwar I-in genere, xorta wahda huwa ma jistax iwarrab il-fatt li, qua Magistrat 'ut sic' huwa jigi Ii rCieva denunzja minghand persuna li mhux ilKummissarju tal-Pulizija jew 1-Avukat Generali. F'dan is-sens ghalhekk jiskattaw iddisposizzjonijiet imsemmija fl-artikoli 546(4A)(4B)(4C) tal-Kodici Krirninali. Keith Schembri in succint, wiegeb li: (a) In-notitia crinzinis kontenuta fir-rikors ta' Dr. Busuttil ma ghandha x'taqsam xejn man-notitia criminis taht investigazzjoni rnill-Magistrat sottofirmat. L-intavolar ta' clan ir-rikors fl-atti ta' din 1-inkjesta gie ritenut bhala Ii huwa "abbui akkadem.iku" tal-procedura; (b) Li 1-kontenut tar-rikors u tan-ne-ws press release biss ma humiex bii:zejjed biex jista' jwassal lil Magistrat jikkonkludi Ii jezistu 1-pre-rekwiziti biex tissejjah inkjesta; clan ukoll peress li 1-ilmenti u r-referenzi msemmija huma generiCi ghall-ahhar u ma jilhqux ir-rekwiziti mehtiega; (c) Illi wara dawn ir-rikorsi hemm strategija biex il-Magistrat jigi mxekkel rnilli jkompli bl-access dwar 1-in genere meritu tal-inkjesta fl-okkju mhux ghal ragunijiet legali ii:da ghal ragunijiet partiggjani ghall-ahhar; u 1-Magistrat ma ghandux jippresta ruhu ghal dawn it-tattiCi ; (d) Illi t-talba ta' Dr. Busuttil hija proceduralment skorretta; il-Magistrat ma ghandux jispezzetta it-talba "b'pezzi bukkuni" billi jiddeciedi Ii t-talba tmur lil hinn 1335 . ~-1 -· ;_ - r;~ . !.) ~~ JJ v min-notitia criminis originali ii:da li tkun xorta timmerita li tigi mistharga. Dan ghandu jsir mill-Magistrat li eventwalment jigi biex je±amina r-rikors u dan ghaliex altrimenti 1-Magistrat sottofirmat ikun qieghed jikkundizzjona lit-tieni Magistrat fuq decizjoni sensittiva; (e) Illi 1-istitut tal-Magistrat tal-Ghassa huwa ba.Zat fuq kuncetti storikament stabbiliti intii:i sabiex jigu evitati sitwazzjonijiet abbu±ivi bhal dik in ezami; u jekk ilMagistrat sottofirmat jiddeC:iedi b'mod simili huwa jkun qieghed (i) Jillegittima talba in parte skorretta; (ii) Itawwal il-possibilita Ji 1-in genere tigi konklu:la fi zmien ragjonevoli; (iii) Jikkundizzjona in parte decii:joni Ji jekk ikun il-kaz korrettament ghandha tispetta lil Magistrat iehor u (iv) Jiddisturba 1-konswetudni li hadmet b'tant success tal-kuncett amministrattiv tal-Magistrat tal-Ghassa; (f) Stante li 1-animu wara dan ir-rikors huwa wiehed li jtawwal il-procedura inutilment, hemm lok li 1-Magistrat ghandu jekk xejn jagli.ti twiddiba aktar iebsa minn dik li gja inghatat f' digrieti precedenti. ( ) Adrian Hillman li da parti tieghu qal li : (a) ikkontesta r-rilevanza tat-talba ta' Dr. Busuttil ghall-fini tal-inkjesta de quo in kwantu li s-sustanza tar-rikors jittratta allegati misfatti da parti ta' Keith Schembri u/jew Pilatus Bank; (b) minn ezami tar-rikors promotur ma jirri:lultax Ji huwa indikat bli.ala bniedem suspettat ta' reat u li semmai huwa indikattiv b'mod ear li 1-persuna suspettata hija effettivament li.addieli.or; ( c) li huwa ma gli.amel xejn li.azin jew illeC:itu u konsegwentement ma ghandux jigi investigat f' ebda inkjesta fl-in genere. Gie kkunsidrat ulterjorment mill-Magistrat sottofirmat illi: Illi f'dan 1-istadju 1-Magistrat hu konfrontat b'denunzja tal-Kap tal-Opposizzjoni (Ji mhux il-Kummissarju tal-Pulizija jew 1-Avukat Generali) dwar allegati "evazjoni ta' taxxa", "tixhlm" u "li.asil ta' flus"u dan sabiex issir inkjesta dwar 1-in genere fuq il-fatti denunzjati minnu. 1336 ( ) -. ~· Ghal dan Keith Schembri wiegeb li din it-talba ma ghandha x'taqsam xejn mal-meritu tal-inkjesta Egrant in segwitu ghan-notitia criminis tal-Prim Ministru u martu datata 20 t' April 2017. -( .J Fuq dan il-punt, Schembri ghandu ragun. Importanti li jigi puntwalizzat minn fejn telqet 1-inkjesta Egrant. Dr. Joseph Muscat u martu Michelle Muscat hassew li artikli pubblikati fuq il-blog "Running Commentary" miktub minn Daphne Caruana Galizia, (u b'mod partikolari b'uhud pubblikati nhar 1-20 t' April 2017) fejn gie allegat inter alia li Michelle Muscat kienet is-sid ahhari tal-kumpanija Egrant kif ukoll li kienet b'xi mod il-benefigarja ta' versamenti ta' ammonti ta' flejjes enormi minn persuni jew kumpaniji skont kif imsemmija fl-istess artikli, kienu bafati fuq allegazzjonijiet foloz u kalunjui:i, msejsa fuq fabbrikazzjoni ta' fatti. Fuq dawn il-premessi Dr. Muscat u martu talbu lill-Kummissarju tal-Pulizija sabiex jintraprendi investigazzjoni dwar 1allegazzjonijiet kontenuti fl-artikli msemmija. Il-Kummissarju tal-Pulizija imbaghad irraporta lill-Magistrat Inkwirenti li minn naha tieghu ra li gew stabbiliti 1-prerekwiZiti mehtiega sabiex issir dik 1-inkjesta. Minn hemm bdiet 1-inkjesta Egrant. F' dan is-sens ghalhekk il-fatti migjuba fir-rikors ta' Dr. Busuttil imorru lil hinn millparametri tal-inkjesta Egrant. -( _) Schembri jtenni wkoll li r-rikors ta' Dr. Busuttil mhux hiss imur lil hinn mill-parametri ta' din 1-inkjesta, izda wkoll li huwa msejjes fuq ragunijiet partiggjani ghall-ahhar u li l-Magistrat sottofirmat ma ghandux jippresta ruhu ghal dawn it-tattiCi, ba:Z.ati fuq talba li hija proceduralment skorretta. Jishaq Ii 1-Magistrat ma ghandux jispezzetta ittalba "b'pezzi bukkuni" billi jiddeciedi li t-talba tmur lil hinn min-notitia criminis originali izda li tkun xorta timmerita li tigi rnistharga ghaliex dan ghandu jsir millMagistrat li eventwalment jigi biex jefamina r-rikors (u dan ghaliex altrimenti 1Magistrat sottofirmat ikun qieghed jikkundizzjona lit-tieni Magistrat fuq deCizjoni sensittiva). Schembri jibba:Z.a I-argument tiehu fuq il-fatt Ii 1-istitut tal-Magistrat talGhassa huwa ba:Z.at fuq kuncetti storikament stabbiliti inti.ii sabiex jigu evitati sitwazzjonijiet abbU.Zivi bhal dik in efarni; u jekk il-Magistrat sottofirmat jiddeciedi b'mod simili huwa jkun qieghed jillegittima talba in parte skorretta, jtawwal ilpossibilita li 1-in genere tigi konklufa fi ±mien ragjonevoli; jikkundizzjona in parte decizjoni li jekk ikun il-ka:Z. korrettament ghandha tispetta lil Magistrat iehor u jiddisturba 1-konswetudni li hadmet b'tant success tal-kuncett amministrattiv talMagistrat tal-Ghassa. 1337 : '-'. .-. cJ .. - r• . L~ I $ F I l1L.l:.):..?J It-Titolu II Fuq 1-"In Genere", 1-Accessi u r-"Reperti" tal-Kodici Kriminali jipprovdi ssetgha ta' accessi u 1-prova tal-"in genere" tigi ezercitata rninn Magistrat. Din hija wahda mit-tliet funzjonijiet prinCipali li Magistrat jaqdi fis-sistema guridiku Malti.m Zewg funzjonijiet principali huma ezerCitati bhala istruttur fil-Qorti tal-Magistrati bhala Qorti Istruttorja kif ukoll dik ta' gudikant fil-Qorti tal-Magistrati bhala Qorti ta' Gudi.katura Krirninali. It-tielet funzjoni hija dik ta' inkwirenti fuq il-prova tal-in genere, accessi u reperti. Fil-qadi tat-tielet funzjoni tieghu, Magistrat jagixxi bhala Magistrat ut sic u rnhux bhala Qorti. Din il-funzjoni tohrog cara kernrn mill-Ligi kif ukoll rnillgurisprudenza. Il-Ligi irnkien ma ssernrni liema Magistrat jista' jiZvolgi s-setgha ta' inkwirenti. Dan peress li kull Magistrat ghandu 1-funzjoni ta' inkwirenti bhala parti essenzjali mirrwol tieghu ta' Magistrat ezercenti fir-Repubblika ta' Malta u dan indipendentement mis-setghat istruttruri jew aggudikattivi tieghu. Din hija funzjoni intrinseka filmansjoni ta' kull Magistrat. Ghalhekk kull Magistrat jista' jigi msejjah u adit sabiex jaqdi r-rwol ta' inkwirenti - irrispettivament m.ill-assenjazzjonijiet u irrispettivament mill-arrangamenti amministrattivi jekk ikunx tal-ghassa jew le. Din rnhix kwistjoni akkademika. () Hekk per ezempju fis-sentenza tal-Qorti tal-Appell Kriminali fl-ismijiet Ir-Repubblika ta' Malta vs. Jason Calleja deCi±a nhar it-3 ta' Lulju 1997 jinghad b'mod car li: Il-Magistrat inkwirenti jagixxi mhux bhala Qorti iZda bhala Magistrat ut sic. Kull Magistrat ghandu responsabbilta inerenti u intrinseka ghall-ezercizzju talfunzjonijiet tieghu dik li jkun inkwirenti jekk u meta jirCievi notitia criminis; u dan irrispettivament jekk ikunx tal-ghassa jew le. (2) Il-Ligi qatt ma ssemmi lil-Magistrat tal-Ghassa bhala tali. L-ghassa hija funzjoni amministrattiva ghaqlija ta' tqassim ta' xoghol bejn il-Magistrati li pero mhix riflessa b'mod espress rnill-Ligi. Din hija sistema li tassigura li kull jum, f'kull hin talgumata jkun hernrn Magistrat li jista' jigi facilrnent kontattat b'kull notitia criminis. Biss dan 1-arrangament bl-ebda mod ma jidderoga r-responsabbilta' ta' kull Magistrat li jirCievi notitia criminis anke jekk ma jkunx tal-ghassa. (1) Id-dmir ta' kull Magistrat li jirCievi notitia criminis hija intrinseka fil-kariga ta' kull Magistrat irrispettivament jekk ikunx tal-Ghassa jew le. L-ghassa tassikura li jkun 171 U dan apparti funzjonijiet onra spetifiti stabbiliti mill-Ligi, bnal dik ta' Uffitjal Revizur, ettetra. 1338 () hernm certu ordni fit-tqassim tax-xoghol tal-Magistrati kif ukoll ikun hemm punt ta' riferirnent car ghal min ikun irid jaghti notitia criminis. Biss dan xejn ma j:lomm li persuna taghti notitia criminis lil kwalunkwe Magistrat irrispettivament jekk ikunx dak li jmissu t-tum jew le. Mill-banda 1-ohra xejn fil-Ligi ma jobbliga Ii persuna bilfors trid taghti n-notitia criminis lil-Uffigal tal-Pulizija jew lill-A vukat Generali. Anzi, kull persuna hija moghtija d-dritt Ii tadixxi lil kull Magistrat. Magistrat huwa moghni, jew ahjar mghobbi, bis-setgha ta' Magistrat erbgha u ghoxrin siegha kuljum. Kemrn dan huwa minnu joli.rog ukoll minn diversi disposizzjonijiet ta' dan it-Titolu, li dejjem jirreferu gli.al figura tal-Magistrat, fis-singolar, minghajr ma hemm kwalifika aktar diretta jew precii:a ghal xi Magistrat partikolari. ( j Johrog ukoll mill-fatt li anke 1-Ligi stess, f' dawk id-disposizzjonijiet li bihom trid tassigura li ma jkunx hemm forum shopping, u b'mod partikolari fl-artikolu 546(4C) talKodici Krirninali, fejn huwa preskritt li meta 1-ghai:la tal-Magistrat trid issir bil-polza din ghandha ssir minn fost il-Magistrati kollha - u mhux minn xi Magistrat jew Magistrati partikolari. Dan ikompli juri kemm is-setgha tal-inkwirenti hija fil-qalba nett ta' dak li jsawwar il-funzjoni tal-Magistrat Mal ti. ( _} Isegwi ghalhekk li Magistrat, in kwantu tali, jekk jigi moghti r-responsabbilta ta' notitia criminis huwa obbligat li jsegwiha, irrispettivament jekk hux tal-ghassa jew jekk ghandux assenjazzjoni partikolari. Dan japplika kemrn jekk dik in-notitia criminis tigix moghtija lilu minn ufficjal tal-Pulizija, kemrn jekk mill-A vukat Generali kif ukoll minn persuna ohra. Id-differenza li tali.rag mill-Ligi hija li f' dak il-kai: fejn in-notitia criminis tigi mwasla lil Magistrat minn persuna li ma jkunx ufficjal tal-Pulizija jew 1-Avukat Generali, tiskatta 1-procedura spegali kontemplata fl-Artikoli 546(4A)(4B) u (4C) talKodiCi Kriminali. F' dan il-kai: Dr. Simon Busuttil adixxa lil Magistrat sottofirmat b' notitia criminis filforrna ta' denunzja ta' fatti li jallega li jikkostitwixxu reati krirninali. Id-denunzja tieghu ma gietx maghmula lil Uffigal tal-Pulizija jew lill-Avukat Generali. Issa huwa minnu li Dr. Busuttil setgha mexa skontil-prassi u ressaq id-denunzja tieghu quddiem il-Kurnmissarju tal-Pulizija u b'hekk il-procedura tieghu tigi stradata quddiem ilMagistrat tal-Ghassa b'mod li jintraprendi procedura aktar semplici u li tiehu anqas hin minn dik prevista fl-Artikoli 546(4A)(4B) u (4C) . IZda mill-banda 1-ohra, il-Ligi 1339 .- ,.,, . - ': 't.· ·--- .1i.. -. R •.:J ! .• ~ ~ - - ma zzomx lil Dr. Busuttil milli, bhal kull persuna ohra, jaghmel denunzja diretta lil Magistrat-ikun min ikun dak il-Magistrat. Kif inhi 1-Ligi illum, hadd ma huwa obbligat bilfors li jaghti n-notitia criminis tieghu lill-Avukat Generali jew lil uffigal tal-Pulizija, anke jekk dan huwa aktar desiderabbli u jaghmel il-kors tal-gustizzja aktar facli u b'ritmu mghaggel. L-anqas ma huwa hadd obbligat bil-Ligi li jaghti n-notitia criminis tieghu lil Magistrat tal-Ghassa. Lanqas ma huwa hadd preklu.Z milli jaghti n-notitia criminis tieghu lil kwalunkwe Magistrat. Li hu zgur hu Ii Dr. Busuttil, bhal kull persuna ohra, ma jistax jaghzel liema Magistrat irid hu biex jinvestiga denunzja imresqa minnu. Mill-banda 1-ohra 1-anqas ma Magistrat ma jista' jaghzel hu quddiem liema kollega tieghu tigi diretta notitia crinzinis. Il-Magistrat sottofirmat ma jistax jirreferi hu ddenunzja ta' Dr. Busuttil lill-Magistrat tal-Ghassa, stante li kemm hu kif ukoll ilMagistrat tal-Ghassa ghandhom 1-istess kariga u rwol, irrispettivament mill-aspett amministrattiv li jirregola t-tqassim tax-xoghol bejniethom. Altrimenti jigi li 1Magistrat sottofirmat ikun qieghed ifarfar mir-responsabbilta tieghu qua Magistrat ut sic. Il-Ligi ghalhekk taghti d-dritt lil kull persuna li tadixxi mhux biss lill-ufficjal talPulizija i.Zda wkoll kwalunkwe Magistrat bin-notitia criminis. Verament li dan jista' jinftiehem li jdghajjef il-prassi tal-Magistrat tal-Ghassa. IZda 1-aspett amministrattiv irid ibaxxi rasu ghar-realta legali prevalenti. Ladarba 1-Ligi ma tobbligax lin-nies li jaghtu n-notitia crinzinis lill-Kummissarju tal-Pulizija, 1-Avukat Generali jew ilMagistrat tal-Ghassa, bhal kull persuna ohra, Dr. Busuttil setgha jadixxi wkoll lil kull Magistrat bin-notitia crinzinis tieghu. Verament li Dr. Busuttil setgha wkoll jagnzel li jaghti n-notitia criminis tieghu lillMagistrat tal-Ghassa. IZda anke £'din 1-ipotezi, kieku Dr. Busuttil ghazel li ma jaghtix in-notitia criminis tieghu direttament lill-Kummissarju tal-Pulizija jew 1-Avukat Generali u minflok ghaiel li jmur quddiem il-Magistrat tal-Ghassa, il-Magistrat talGhassa li jkun irCieva d-denunzja ta' Dr. Busuttil kien jigi rinfaccjat bl-istess sitwazzjoni identika ghal dik li sab ruhu fiha 1-Magistrat sottofirmat fejn, stante li ddenunzja tkun qed issirlu minn persuna li mhux 1-Avukat Generali jew ufficjal talPulizija, xorta wahda jkun obbligat li jmexxi skont il-procedura stabbilita fl-Artikolu 546(4A) et seq tal-KodiC:i Kriminali! Dan ghaliex din il-procedura specjali ma taghmilx 1340 differenza bejn jekk il-Magistrat Ii jkun ircieva n-notitia criminis ikunx il-Magistrat talGhassa jew le. U b'hekk xorta wahda kienet tiskatta 1-procedura aktar komplessa u li tiehu aktar hin sabiex inkjesta tigi mibdija minhabba 1-proeedura msemmija £1Artikolu 546(4A) et tal-Kodici Kriminali. ( _) ( _) Verament li huwa importanti li kull inkjesta Magisterjali tigi maghluqa fi ±mien kemm jista' jkun qasir; u b'mod partikolari meta si tratta ta' inkjesta ta' natura delikata u t'importanza nazzjonali bhal ma hija 1-inkjesta "Egrant". Biss huwa fatt innegabbli li, ghar-ragunijiet aktar il-fuq imsemmija, din 1-inkjesta hija wahda ta' natura mhux biss delikata ii:da wkoll komplessa. Il-Magistrat sottofirmat, flimkien mal-Uffi.Cjali talPulizija kollha adetti ma din 1-inkjesta, ilhom ghaddejjin bla waqfien, sa mill-lejl tal20 t' April 2017, bl-investigazzjonijiet taghhom : Sibtijiet, Mdud u festa pubblika inklui:a. In-natura ta' din 1-inkjesta hija tali li tehtieg approfondiment, inklui: blghajnuna ta' diversi esperti, principalment barranin, fuq livell kemm lokali kif wkoll fuq livell intemazzjonali u tehtieg li jsiru processi, ezamijiet, analili u gbir ta' provi li minn natura taghhom jirrikjedu zmien tekniku konsiderevoli u spejjez enormi. Dan apparti mill-fatt li ghad hemm diversi mii:uri ohra li jridu jittiehdu fil-mument opportun u li jiddependu mill-ezitu ta' whud mill-ezamijiet, analiZi u provi li qeghdin jingabru. L-impenn tal-Magistrat soffirmat u tal-Uffigali tal-Pulizija adetti ghal din 1investigazzjoni qieghed hemm, kostanti u bla waqfien biex din tigi maghluqa fl-aqsar zmien possibbli, anke minhabba 1-fatt Ii qeghda tigi kondotta fi zmien partikolarment sensittiv ghall-pajjiz. IZda ghalkemm il-Magistrat sottofirmat ghandu poteri enormi meta jigi biex iwettaq investigazzjoni bhal din, huwa ma jistax jiehu short cuts u 1anqas m'ghandu dik is-setgha li jtawwal gurata aktar minn erbgha u ghoxrin siegha, jew gimgha aktar minn sebat ijiem. Inoltre il-Magistrat sottofirmat ma jaqbilx li bid-decii:joni tieghu huwa jkun qieghed jispezzetta it-talba "b'pezzi bukkuni" billi jiddeciedi li t-talba tmur lil hinn min-notitia criminis originali ii:da li tkun xorta timmerita li tigi mistharga. Dan ghaliex anke jekk id-denunzja ta' Dr. Busuttil tmur lil hinn mill-parametri tal-inkjesta Egrant, xorta wahda huwa bhala Magistrat ut sic u li ghandu 1-mansjoni intrinseka ghall-kariga tieghu Ii jiehu konjizzjoni ta' notitiae criminis, ikunu minghand min ikunu. 1341 Kwantu ghall-punt sollevat minn Schembri £is-sens li ghandu jkun il-Magistrat Ii eventwalment jigi biex jezamina r-rikors Ii ghandu jiddeciedi fuq 1-ezistenza tal-prerekwiZiti meh tiega biex issir inkjesta, il-Magistrat sottofirmat jidhirlu Ii hija 1-Ligi stess Ii tghid Ii ghandu jkun dak il-Magistrat Ii jircievi n-notitia criminis Ii ghandu jiddeCiedi fuq 1-ezistenza tal-prerekwiZiti biex issir 1-inkjesta. Ai termini tal-Artikolu 546(4A) tal-Kodici Kriminali :- (4A) Meta r-rapport, id-denunzja jew il-kwerela jsiru lil Magistrat taht dan 1artikolu mirm xi persuna Ji ma tkunx 1-Avukat Generali jew uffigal tal-pulizija, irrapport, id-denunzja jew il-kwerela ghandhom isemmu ear lill-persuna suspettata Ji ghamlet ir-reat (hawn izjed 'il quddiem f'dan 1-artikolu msejjha "ilpersuna suspettata"). Il-Magistrat ghandu jordna li r-rapport, id-denunzja jew ilkwerela, skont ma jkun il-kai:, jigi notifikat lill-persuna suspettata filwaqt li jaghtiha i:mien ghal risposta u wara li jghaddi dak ii:-i:mien il-Magistrat ghandu jiddeoedi jekk jaghmilx I-access. 11-Magistrat ghandu jiddeaedi Ii jaghmel 1access biss jekk ikun stabbilixxa Ii 1-prerekwii:iti mehtiega biex isir dak 1access ikunu jei:istu. Din il-Ligi bl-ebda mod ma taqleb dan 1-oneru minn fuq Magistrat ghal fuq Magistrat iehor. Dak li 1-Ligi trid huwa Ii 1-Magistrat li jkun ircieva n-notitia criminis jara jekk hemmx il-prerekwi.Ziti bai:ici biex tinfetah inkjesta. F'kaz pozittiv, dak il-Magistrat li jkun maghZul bix-xorti minn fast il-Magistrat kollha biex jikkonduci 1-inkjesta imbaghad ikun irid jara jekk jezistux 1-estremi fattwali u guridici ghalbiex tkun tista tinbeda 1-azzjoni kriminali kontra persuni li jkunu suspettati Ii wetqu reati kriminali. Il-Magistrat sottofirmat ma jistax jifhem kif huwa, bid-decizjoni tieghu dwar jekk jezistux il-prerekwiZiti ghalbiex tinfetah inkjesta, jista' jinfluwenza Magistrat iehor li jkun qieghed eventwalrnent jikkonduc':i 1-inkjesta. Dan I-argument ma jistax jilqghu ghaliex bl-istess argument ikun jista' jinghad (u a maggior ragione) li 1-Magistrat Ii jkun ikkonduc':a inkjesta u fl-ahltar taghha jsib li hemm provi bizzejjed biex tkun tista' tinbeda 1-azzjoni kriminali kontra persuna suspettata ikun qieghed, bil-konkluzjoni tieghu, jinfluwenza lil Qorti tal-Magistrati jew lill-Qorti Kriminali skont il-kaz, fiddeci.zjoni ahltarija taghha dwar jekk 1-irnputat jew akkui:at ikunx ha ti jew le. Bid-dovut rispett id-deci.zjoni ta' htija o meno tispetta biss lill-Qorti kompetenti wara Ii jkun sar process kriminali shih kontra persuna, bil-garanziji kollha Ii trid il-Ligi, u wara li 1-Qorti kompetenti tkun gabret u analizzat 1-evidenza u 1-argurnenti kollha 1342 :"' {_> .. _.: ~ i ~; ~ 3 skont il-Llgi. Bl-istess argument allura kull konklui;joni misjuba fi process verbal talMagistrat li jordna lill-Kummissarju tal-Pulizija sabiex jibda 1-azzjoni penali kontra persuna suspettata ghandha dejjem tigi riflessa f'sejbien ta' htija mill-Qorti kompetenti. Min huwa midhla sew ta' dan il-kamp legali, 1-Abbli Avukati inkluzi, jafu ben tajjeb li dan mhux dejjem ikun il-ka±. Dak Ii 1-Magistrat sottofirmat irid jagrunel f' dan il-ka± huwa biss li jara jekk hemmx il-prerekwiziti mehtiega biex tibda inkjesta. Dan jimporta ezami baziku liafna, minghajr litiega ta' elaborazzjoni u analizi approfondit tal-provi li jistghu jingiebu quddiemu. Il-prerekwii:iti gliall-investigazzjoni dwar I-in genere huma dawk imsemmija £1-Artikolu 546(1) tal-KodiCi Kriminali li jgliid : - -( j 546. (1) Bla hsara tad-disposizzjonijiet tas-subartikoli li jigu minnufih wara dan, wara r-rapport, id-denunzja jew il-kwerela ta' reat li jista' jinghata 1-piena ta' prigunerija ghal iijed minn tliet snin, u jekk is-suggett materjali tar-reat ikun ghadu jei:isti, ghandu jigi deskritt 1-istat tieghu, bid-dettalji kollha wiehed wiehed, u ghandu jigi msemmi 1-istrument u 1-mod Ii bih dan 1-istrument seta' jgib 1-effett. F' dan il-ka± saret denunzja u li giet ukoll konfermata bil-gurament tad-denunzjant li pproduca ghadd ta' dokumenti biex jissostanzja 1-imsemmija denunzja. Id-denunzja saret fir-rigward ta' fatti li jekk accertati fi hdan inkjesta dwar 1-in genere, jistghu jaghtu lok gli.al azzjoni penali li bhala riZultat tagliha, fil-kaz eventwali ta' sejbien ta' htija lil hinn minn kull dubju dettat mir-raguni, jistgli.u jimportaw piena: ( _) (e) fir-rigward tal-allegat "tixli.im" f'certi Cirkostanzi tista' tizboq it-tliet snin prigunerija; (f) fir-rigward tal-allegat hasil ta' flus, definittivament li taqbez il-piena ta' tliet snin prigunerija, (g) nonche pieni pekunjarji li jistghu ikunu applikabbli wkoll fir-rigward ta' eva±joni fiskali . L-allegati fatti denunzjati, jaghtu lok glial "suggett rnaterjali tar-reat" li ghadu jezisti u li jrid jigi prizervat. L-allegazzjoni tista' twassal ghal azzjoni penali ghal reati ta' natura finanzjarja li jehtiegu konservazzjoni u preservazzjoni ta' diversi dokumenti li jkunu jridu jigu deskritti u dettaljati wiehed wiehed u debitarnent analizzati ukoll minn esperti teknici. Dan rninbarra xhieda okulari li jkunu jridu jigu mitkelma. Id- 1343 dokumenti ezibiti mid-denunzjant ikunu jridu jigu wkoll analizzati fid-dawI taIammissibbilita Iegali taghhom. Il-prerekwiziti mehtiega sabiex issir investigazzjoni dwar I-in genere huma sodisfatti. Issa jmiss lill-Magistrat 1i jrid jikkonduCi I-inkjesta dwar I-in genere Ii jrid jistabbilixxi jekk, meta jkunu ngabru I-provi kollha ammissibbli, hemmx Iok ghall-azzjoni penali o meno; u f'ka:Z pozittiv fir-rigward ta' liema reati tkun trid tigi istitwita I-azzjoni penali u fiI-konfront ta' min. Skont iI-kliem taI-Ligi stess, f' dan I-istadju il-Magistrat sottofirmat ghandu jiddeciedi Ii jaghmeI I-access biss jekk ikun stabbilixxa Ii Iprerekwi:Ziti mehtiega biex isir dak I-access ikunu jezistu. Konkluijoni Il-Magistrat sottofirmatjidhirlu Ii gew soddisfatti I-prerekwi:Ziti mehtiega sabiex issir inkjesta dwar I-in genere fir-rigward tal-fatti allegati fir-rikors promotur fiI-konfront ta' Keith Schembri u Adrian Hillman. Ghaldaqstant jordna Ii din id-decizjoni tigi notifikata lid-denunzjant Dr. Simon Busuttil kif ukoll lid-denunzjati Keith Schembri u Adrian Hillman fejn kull wiehed minnhom jista' jipproC:edi skont 1-Artikoli 518 u 546(4B) tal-KodiC:i Kriminali. Stante Ii ma kienx hemm procedura gli.al revizjoni ta' dan id-digriet quddiem il-Qorti Kriminali, il-procedura gli.all-fini ta' estrazzjoni bixxorti ta' din 1-inkjesta saret mill-Prim Imhallef u din 1-inkjesta giet fdata f'idejn il-Magistrat Dottor Josette Demicoli. 1344 Fil-frattemp, permezz ta' rikors datat 19 ta' Mejju 2017, il-Prim' Ministru Dr. Joseph Muscat ipprezenta rikors iffirmat mill-Avukat Dr. Pawlu Lia fejn ippremetta s-segwenti : 1. Illi 1-esponenti sarn jafu mill-Media li Dr. Simon Busuttil, ghat-tieni darba, rikors quddiern din il-Qorti sabiex allegazzjonijiet fuq terzi ghal din 1-Inkjesta, Ii huwa stess gharnel waqt konferenza starnpajigu misrnugha fdin 1-Inkjesta flimkien mad-denunzja li saret mill-esponenti. ( ) 2. Illi huwa evidenti hafna li dawn 1-allegazzjoni assolutarnent ma ghandhorn x'jaqsmu xejn mad-denunzja tal-esponenti u jidher li, ghat-tieni darba, Dr. Busuttil qieghed idahhal dawn 1-allegazzjonifiet f din 1-Inkjesta bl-iskop car li jtawwal 1-gheluq taghha, tant mistenni rnill-esponenti, rninhabba 1-pregudizzju kbir Ii qed isofru blallegazzjonijiet li sam. 3. llii apparti li r-rikors sar biex itawwal, 1-esponentijikkontendu Ii bil-manuvrar u ddikjarazzjonijiet pubblici tieghu Dr. Busuttil qed jipprova jtellef is-serenita' ta' din ilQorti waqt li qed tikkonduci I-in genere. s 4. Illi meta denunzjant irid juri Ii hemrn elementi biex tinzamrn inkjesta, il-ligi tipprovdi metodu car ta' kif ghandujimxi, u x'ghandujaghmel. Dr. Busutttil dan jafu tajjeb, u jaf ukoll li flok isegwi il-procedura stabbilita', qieghed jitfa' kollox f'hogor din il-Qorti b'allegazzjonijiet Ii fil-meritu ma ghandhom x'jaqsmu xejn mad-denunzja talesponenti. 5. Illi din il-Qorti, fid-digriet taghha tal-4 ta' Mejju 2017, wara 1-ewwel rikors ta' Dr. Busuttil, diga' ddecidiet li s-setghat taghhajistghujigu ezercitati biss fil-pararnetri u fillimiti tad-denunzja maghmula lilha, li ghab-bazi taghha tkun infethet 1investigazzjoni in genere, u 1-Magistrat ma jistax huwa stess iwessa' 1-pararnetri talinvestigazzjoni kondotta rninnu billi jimbarka fuq stharrig bazat fuq denunzja differenti minn dik originali. 1345 t"'~ L~ ·._; .i ._; !:t D 6. Illi sfortunatament Dr. Busuttil jahseb li huwa ghandu xi dritt li jaghzel hu Magistrat, lijkun qedjikkonduci Inkjesta fuq suggett, u b'rikorsjidhol f'dik 1-Inkjesta biex tigi kunsidrata talba tieghu fuq suggett differenti. 7. illi madankollu, biex jirnxi korrett u skond il-ligi, Dr. Busuttil kellu jirnxi skond ilprocedura u, jekk verarnent u genwinarnent irid Ii tinzarnm inkjesta fuq 1allegazzjonijiet Ii qed jaghrnel, kellu, kif isir dejjem, jitlob lill-Magistrat tal-Ghassa biex jiddeciedi jekk hernrnx elementi bizzejjed biex tinzarnrn inkjesta bl-in genere. B'dan ilmod, Dr. Busuttil ma Jbati assolutarnent ebda pregudizzju, u ma jkomplix itellefujfixkell-andament seren ta' dawn il-proceduri, dirett lejn 1-gheluq taghhom. 8. Ghaldaqstant 1-esponenti jitolbu bir-rispett li din il-Qorti joghgobha, prevja jekkjidhrilha opportun li tisma' lill-esponenti, tidderiegi lil Dr. Simon Busuttil sabiex jipprocedi skond il-ligi, ai termini tal-art. 546 et seq. tal-Kodici Kriminali, quddiem ilMagistrat tal-Ghassa. Dan ir-rikors gie mi&ud ghar-ragurujiet segwenti: - llii t-Titolu II Fuq 1-"In Genere", 1-Accessi u r-"Reperti" tal-Kodici Krirninali jipprovdi s-setgha ta' accessi u 1-prova tal-"in genere" tigi ezerCitata rninn Magistrat. Din hija wahda rnit-tliet funzjonijiet principali li Magistrat jaqdi fis-sistema guridiku Malti. 172 Zewg funzjonijiet prinCipali huma ezerCitati bhala istruttur fil-Qorti tal-Magistrati bhala Qorti Istruttorja kif ukoll dik ta' gudikant fil-Qorti tal-Magistrati bhala Qorti ta' Gudikatura Krirninali. It-tielet funzjoni hija dik ta' inkwirenti fuq il-prova tal-in genere, accessi u reperti. Fil-qadi tat-tielet funzjoni tieghu, Magistrat jagixxi bhala Magistrat ut sic u rnhux bhala Qorti. Din il-funzjoni tohrog eara kernm mill-Ligi kif ukoll rnillgurisprudenza. 171 u dan apparti funzjonijiet onra spetifiti stabbiliti mill-Ligi, bnal dik ta' Uffitjal Revizur, ettetra . 1346 Il-Ligi imkien ma ssemmi liema Magistrat jista' jiZvolgi s-setgha ta' inkwirenti. Dan peress li kull Magistrat ghandu 1-funzjoni ta' inkwirenti bhala parti essenzjali rnirrwol tieghu ta' Magistrat ezercenti fir-Repubblika ta' Malta u dan indipendentement mis-setghat istruttruri jew aggudikattivi tieghu. Din hija funzjoni intrinseka filmansjoni ta' kull Magistrat. Ghalhekk kull Magistrat jista' jigi msejjah u adit sabiex jaqdi r-rwol ta' inkwirenti - irrispettivament mill-assenjazzjonijiet u irrispettivament mill-arrangamenti amministrattivi jekk ikunx tal-ghassa jew le. Hekk perezempju fis-sentenza tal-Qorti tal-Appell Kriminali fl-ismijietir-Repubblika ta' Malta vs. Jason Calleja deCi:la nhar it-3 ta' Lulju 1997 jinghad b'mod car li : - -( ) ( _) (1) Il-Magistrat inkwirenti jagix:xi mhux bhala Qorti iZda bhala Magistrat ut sic. Kull Magistrat ghandu responsabbilta inerenti u intrinseka ghall-ezercizzju tal-funzjonijiet tieghu dik li jkun inkwirenti jekk u meta jircievi notitia criminis; u dan irrispettivament jekk ikunx tal-ghassa jew le. (2) Il-Ligi qatt ma ssemrni lil-Magistrat tal-Ghassa bhala tali. L-ghassa hija funzjoni amministrattiva ghaqlija ta' tqassim ta' xogli.ol bejn il-Magistrati li pero mhix riflessa b'mod espress mill-Ligi. Din hija sistema li tassigura li kull jum, f'kull li.in tal-gumata jkun hemm Magistrat li jista' jigi facilment kontattat b'kull notitia criminis. Biss dan 1arrangament bl-ebda mod ma jidderoga r-responsabbilta' ta' kull Magistrat li jirCievi notitia criminis anke jekk ma jkunx tal-ghassa. Id-drnir ta' kull Magistrat li jirCievi notitia criminis hija intrinseka fil-kariga ta' kull Magistrat irrispettivament jekk ikunx tal-Ghassa jew le. L-ghassa tassikura li jkun hemm certu ordni fil-hajja lavorattiva talMagistrati kif ukoll ikun hemm punt ta' riferiment ear ghal min ikun irid jaghti notitia criminis. Biss dan xejn ma josta li persuna taghti notitia criminis lil kwalunkwe Magistrat irrispettivament jekk ikunx dak li jrnissu t-tum jew le. Mill-banda 1-ohra xejn ma jobbliga lill-persuna li bilfors trid taghti n-notitia criminis lil-Uffitjal tal-Pulizija jew lill-A vukat Generali. Anzi, kull persuna hija moghtija d-dritt li tadixxi lil kull Magistrat. Kemrn dan huwa minnu johrog ukoll minn diversi disposizzjonijiet ta' dan it-Titolu, li dejjem jirreferu ghal figura tal-Magistrat, fis-singolar, minghajr ma hemm kwalifika aktar diretta jew preciZa ghal xi Magistrat partikolari. Johrog ukoll mill-fatt li anke 1-Ligi stess, f' dawk id-disposizzjonijiet li bihom trid tassigura li ma jkunx hernm forum shapping, u b'rnod partikolari fl-artikolu 546(4C) talKodiCi Kriminali, fejn huwa preskritt li meta 1-gha:lla tal-Magistrat trid issir bil-polza din ghandha ssir minn fost il-Magistrati kollha - u mhux rninn xi Magistrat jew 1347 Magistrati parti.kolari. Dan ikompli juri kernrn is-setgha tal-inkwirenti hija fil-qalba nett ta' dak li jsawwar il-funzjoni tal-Magistrat Mal ti. Isegwi ghalhekk li Magistrat, in kwantu tali, jekk jigi moghti r-responsabbilta ta' notitia criminis h uwa ob bligat li jsegwiha, irrispettiv amen t jekk hux tal-ghassa jew jekk ghandux assenjazzjoni partikolari. Dan japplika kernrn jekk dik in-notitia criminis ti.gix moghtija lilu minn ufficjal tal-Pulizija, kernrn jekk mill-A vukat Generali kif ukoll minn persuna ohra. Id-differenza li tohrog rnill-Ligi hija li f' dak il-kai fejn in-notitia criminis tigi mwasla lil Magistrat rninn persuna li ma jkunx ufficjal tal-Pulizija jew 1-Avukat Generali, tiskatta 1-procedura spetjali kontemplata fl-Arti.koli 546(4A)(4B) u (4C) talKodiC:i Kriminali. () Ikkunsidra : - Li f' dan il-kaz, ghal darb' ohra, Dr. Simon Busuttil adixxa lil Magistrat sottofirrnat b'notitia criminis fil-forma ta' denunzja ta' fatti li jallega li jikkostitwixxu reati kriminali. Id-denunzja ti.eghu ma gietx maghrnula lil Uffi.Cjal tal-Pulizija jew lillAvukat Generali. Il-Ligi ma tipprekludix lil Dr. Busuttil, bhal kull persuna ohra, rnilli jaghmel denunzja diretta lil Magistrat - ikun min ikun dak il-Magistrat. Kif inhi 1-Ligi ilium, hadd ma huwa obbligat bilfors li jaghti n-notitia criminis tieghu lill-Avukat Generali jew lil ufficjal tal-Pulizija. ttadd ma huwa obbligat bil-Ligi li jaghti n-notitia criminis tieghu lil Magistrat tal-Ghassa . U hadd ma huwa prekluz rnilli jaghti n-notitia criminis tieghu lil kwalunkwe Magistrat. Li hu zgur hu li Dr. Busuttil, bhal kull persuna ohra, ma jistax jaghi:el liema Magistrat irid hu. Mill-banda 1-ohra 1-anqas ma Magistrat ma jista' jaghi:el hu quddiem liema kollega tieghu tigi diretta notitia criminis. Il-Magistrat sottofirmat ma jistax jirreferi hu d-denunzja ta' Dr. Busuttil lill-Magistrat tal-Ghassa, stante li t-tnejn li huma ghandhom 1-istess rwol guridiku, irrispettivament rnill-aspett arnrninistra tti. v. Anke jekk gratia argomenti t-talba tar-rikorrent ti.gi rnilqugha, 1-ostaklu reklamat rnirrikorrent dwar il-mod ta' kif saret in-notitia criminis xorta ma jigix sorvolat. Jekk Dr. Busuttil jigi ordnat li jaghmel id-denunzja tieghu quddiem il-Magistrat tal-Ghassa, xorta jibqa' 1-fatt li stante Ii 1-Ligi ma tobbligahx li jaghti n-notitia criminis tieghu bil- 1348 () '~ fors lil ufficjal tal-Pulizija jew 1-Avukat Generali, il-Magistrat sottifirrnat ma jistax jordnalu li jmur jaghti n-notitia criminis lil uffi.Cjal tal-Pulizija jew lill-Avukat Generali. Dan peress Ii 1-Ligi ttih id-dritt Ii jadixxi mhux biss lill-uffiCjal tal-Pulizija et al, ii:da wkoll kwalunkwe Magistrat bin-notitia criminis. Ghalhekk, bhal kull persuna ohra, Dr. Busuttil jista' jadixxi wkoll lil Magistrat tal-Ghassa bin-notitia criminis tieghu. F' din 1-ipotezi, il-Magistrat tal-Ghassa li jkun ircieva d-denunzja ta' Dr. Busuttil jigi rinfactjat bl-istess sitwazzjoni tal-Magistrat sottofirmat fejn stante li d-denunzja tkun qed issirlu minn persuna Ii mhux 1-Avukat Generali jew ufficjal tal-Pulizija, xorta wahda jkun obbligat li jmexxi skont il-procedura stabbilita fl-Artikolu 546(4A) et seq tal-Kodici Kriminali! -( _) B' dan il-mod, jekk it-talba tar-rikorrent tigi milqugha, il-Magistrat sottofirmat ikun qieghed itawwal iZ-zmien ta' din il-proeedura inutilment filwaqt Ii jabdika mirresponsabbilta tieghu ta' Magistrat ut sic milli jiehu konjizzjoni ta' notitia criminis rivolta lilu minn persuna Ii mhux 1-Avukat Generali jew uffiCjal tal-Pulizija. Fil-frattemp, nhar it-22 ta' Mejju 2017, kienet saret rikjesta mill-Magistrat Dottor Doreen Clarke Ii kienet qeghda tmexxi inkjesta dwar hrug t'informazzj oni mill-Korp ghall-Anali.Zi t'Informazzj oni Finanzj arj a ( __) (FIAU) fejn il-Magistrat Clarke b'digriet Ii jgib 1-istess data infurmat lill- Magistrat sottorimat Ii fil-kors ta' 1-inkjesta Ii kienet qeghda tigi kondotta minnha, kien gie allegat Ii 1-kontenut ta' analytical report tal-FIAU datat 2 ta' Novembru 2016 bin-numru tar-referenza 107359/16 rapport Ii kien jirrigwarda xi transazzjonijiet li setghu sam bejn certu Keith Schembri u certu Adrian Hillman (u dan sia direttament bejniethom kif ukoll indirettament tramite socjetajiet terzi) huwa riprodott f'dokument Ii jifforma parti mill-inkjesta jew transazzjonijiet pendenti quddiem il- 1349 -\ ~3· ;_· ~ ~j :.,..J ~J Magistrat sottofirmat. 11-Magistrat Clarke sahqet Ii dan id-dokument huwa prova essenzjali fl-inkjesta kondotta minnha. B'hekk talbet lillMagistrat sottofirmat sabiex tigi provduta lilha kopja awtentikata ta' dan id-dokument billi tigi pprezentata fl-atti tal-inkjesta minnha kondotta tramite r-Registratur tal-Qorti. Gie osservat Ii wiehed mid-dokumenti ezibiti fil-faxxikolu ta' dokument prezentati minn Dr. Simon Busuttil kien hemm dokument Ii kien intestat bhala brief overview of the facts of the case. Dan id-dokument kien jirrferi gli.al xi xogli.ol li 1-FIAU kienet ghamlet in konnessjoni tal-meritu ta' dak ir-rikors u d-dokumenti Ii kienu prezentati f'din 1-inkjesta minn Dr. Simon Busuttil. It-talba tal-Magistrat Doreen Clarke giet milqugli.a u kopja awtentikata tad-dokument ezebit quddiemi gie mogli.ti lilha. 5. Rikors mill-Bank Pilatus sabiex jinghata kopja tad-dokumenti digitali originali Ii gew prelevati mill-Ufficji tieghu matul ilperkwizizzj oni ezegwita f' din 1-inkj esta. 1350 () Permezz ta' rikors datat 22 ta' Mejju 2017 iffirmat mill-Avukat Dr. Stefano Filletti ii-Bank Pilatus ghamel riferenza ghal diversi USB pendrives, computers u hard disks Ii kienu gew prelevati mill-Bank Pilatus matul il- kors tal-perkwiZizzjoni Ii kienet saret fil-kors ta' din 1-inkjesta u wara Ii lmenta Ii ma kellux kopja taghhom, u fil-waqt Ii ghamel lista tal-apparat cligitali kollu Ii ghalih kien qieghed jirreferi talab Ii jsiru clones a spejjez tal-Bank Hema clones kellhom jigu moghtija Iii Bank. Dan ir-rikors gie ( ) prezentat fit-23 ta' Mejju 2017. B' digriet ta' dakinhar stess, it-talba giet milqugha. 6. Rikors minn Pierre Portelli fil-kwalita tiegli.u ta' Direttur (Kontenut) ( _) tal-gazzetta The Malta Independent datat 29 ta' Mejju 2017 (allegat estratt mit-tielet rapport tal-FIAU dwar LNG tanker) Pierre Portelli ipprezenta rikors iffirmat mill-Avukat Dr. Peter Fenech fejn premetta illi : illi 1-esponent jirrileva li kif pubblikat fis-sit elettroniku The Malta Independent Online nhar il-Gimgha, 26 ta' Mejju 2017 permezz tal-artikolu intitolat "Proof of kickbacks to Mizzi and Schembri from LNG tanker - FIAU," kif ukoll permezz ta' artikolu pubblikat 1351 ·;) ·f- : -· J.. ~ '.:..> ~~ fil-gurnal 17ie Malta Independent ta' nhar is-Sibt, 27 ta' Mejju 2017 u artikolu pubblikat fil-harga tal-ghada, nhar il-Hadd, 28 ta' Mejju 2017 fi.1-gurnal T72e Malta Independent on Sunday, 1-esponent ghandu fil-pussess tieghu inforrnazzjoni u provi dwar ammonti ta' flus (kickbacks) Ii rcevew persuni Ii hurna politikament esposti (politically exposed persons) b'rizultat ta' kuntratt dwar ix-xiri tal-LNG tanker mill-Gvem ta' Malta, senjatament it-Chief of Staff tal-Prim Ministru, Keith Schembri u 1-Ministru minghajr Portafoll Konrad Mizzi. illi 1-esponent huwa fpozizzjoni li jixhed dwar din 1-informazzjoni u dwar il-verifiki li jistghu jsiru fl-inkjesta odjema sabiex tigi stabbilita 1-verita, illi 1-esponent jemrnen Ii ghandu jghaddi din 1-inforrnazzjoni lill-Magistrat Inkwirenti taht gurament sabiex jghinnu jistabilixxi 1-verita f' dan il-kaz u jinvestiga u jiehu kull provvediment u azzjoni skont il-ligi, illi 1-esponent jinforma lill-Magistrat Inkwirenti li huwa jinsab ghad-dispozizzjoni tieghu jekk il-Magistrat Inkwirenti hekk jidhirlu. Ghaldaqstant 1-esponent umilment jitlob lill-Magistrat Inkwirenti jisma' x-xhieda talesponent taht gurament, u dan taht u dan taht kull provvediment li jogli.gbu jimponi. Dakinhar stess tad-29 ta' Mejju 2017, sabiex jigi evalwat ahjar jekk il-meritu tar-rikors kienx jissubentra fil-parametri ta' din 1-inkjesta ir-rikorrent gie ordnat sabiex ikun prezenti 1-Qorti fis-14:00 ta' dakinhar stess sabiex jixhed u jipprezenta dawk d-dokumenti li jidhirlu xierqa. Matul is-seduta, Pierre Portelli allega li s-sors tal-informazzjoni tieghu kien qallu li dan ir-"rapport" ma giex konkluz ghax wara li bdew hergin ir1352 () rapporti fil-media ta' leaked reports tal-FIAU, dan ir-rapport gie "mwaqqaf u shelved" peress li kien hemm dec:iZjoni li 1-istess rapport "jigi mwarrab u ma jkomplux jinvestigaw fuqu". Ried jigi ghalhekk stabbilit jekk dak li kien qieghed jibbaza t-talba tieghu Pierre Portelli fuqu kienx fil-fatt estratt minn rapport analitiku verament -( mahrug mill-FIAU. _) Fil-fatt kien tressaq rikors iehor mill-Karp ghall-Anal:iZi ta' Informazzjoni Finanzjarja (FIAU) datat 30 ta' Mejju 2017 fejn wara li ppremetta li dan 1-hekk imsejjah rapport tal-FIAU ghadu m'huwiex konkluz u ghadu ma giex ezaminat u approvat rnill-istrutturi u skont il-processi ntemi tal-FIA U u ghaldaqstant m'huwiex rapport finali ... ghalhekk 1-imsemmi abbozz ta' rapport f' dan 1-istadju ma jirriflettix xi konkluzjonijiet tai-FIAU ) kif ukoll sahaq li 1-hrug tal-istess abbozz ta' rapport kien jikkostitwixxi reat kriminali taht 1-Artikolu 33 tal-Kapitolu 373 tal-Ligijiet ta' Malta, 1-Magistrat Inkwirenti gie mitlub sabiex jiehu konjizzjoni ta' dawn il-fatti u tassitwazzjoni "ghal kollox alegali u partikolari" b'mod li jigi kunsidrat jekk dan 1-abbozz bhala li ma jikkostitwix rapport tal-FIAU qabel ma jigi deciZ ikunx hemm procediment b' inkjesta abbazi tieghu. 1353 ·- · - . - · ..!.. ~ \;,., ·~: In vista ta' dawn 1-i.Zviluppi gew ordnati jixhdu Kenneth Farrugia, Direttur tal-FIAU, Alfred Zammit, Deputat Direttur tal-FIAU, Jonathan Ferris, Manager fit-Taqsima tal-Anali.Zi u lil Ruth Gauci, Senior Analyst in rapprezentanza taI-FIAU. Wara Ii x-xiehda taghhom giet meqjusa gie deci.Z is-segwenti : - Illi f' dan il-kai:, huwa importanti li jigi puntwalizzat rninn fejn telqet 1-inkjesta Egrant. Dr. Joseph Muscat u martu Michelle Muscat hassew li artikli pubblikati fuq il-blog "Running Commentary" miktub rninn Daphne Caruana Galizia, (u b'mod partikolari b'uhud pubblikati nhar 1-20 t' April 2017) fejn gie allegat inter alia li Michelle Muscat kienet is-sid ahhari tal-kumpanija Egrant kif ukoll li kienet b'xi mod il-benefigarja ta' versamenti ta' ammonti ta' flejjes enormi rninn persuni jew kumpaniji skont kif imsemmija £1-istess artikli, kienu bai:ati fuq allegazzjonijiet foloz u kalunju.Zi, msejsa fuq fabbrikazzjoni ta' fatti. Fuq dawn il-premessi Dr. Muscat u martu talbu lillKummissarju tal-Pulizija sabiex jintraprendi investigazzjoni dwar 1-allegazzjonijiet kontenuti fl-artikli msemmija. Il-Kummissarju tal-Pulizija imbaghad irraporta lillMagistrat Inkwirenti li minn naha tieghu ra li gew stabbiliti 1-pre-rekwi.Ziti mehtiega sabiex issir dik 1-inkjesta. Minn hemm bdiet 1-inkjesta Egrant. Din 1-inkjesta ma gietx imsejha biex tinvestiga kull transazzjoni finanzjarja li kienu involuti fiha 1-kwerelanti jew il-PEP's imsemmija fi.1-Pilatus Bank iZda kif jidher car mill-artikoli publikati u li huma 1-bazi tal-kwerela u tar-rapport tal-Kummissarju talPulizija, huma dawk it-transazzjonijiet finanzjarji allegatament suspettu.Zi u li saru fi hdan il-Pilatus Bank frott ta' atti ta' allegati atti ta' korruzzjoni u hasil ta' flus ma persuni mill-Aferbajgan li huma fil-mira ta' din I-in genere. Meta wiehed janalizza sew il-kwerela kif bai:ata fuq l-allegazzjonijiet kontenuti £1-artikli pubblikati minn Caruana Galizia jirri.Zulta li dawn ma jaghtux setgha lill-Magistrat Inkwirenti li jezamina kull transazzjoni jew involviment li PEP's bhal Konrad Mizzi jew Keith Schembri setghu kienu involuti fih jew li setgha kellhom fi hdan il-Pilatus Bank. F' dan is-sens allura johrog ear li 1-informazzjoni moghtija lil Magistrat sottofirmat ma taqghax fi.1-parametri ta' din 1-inkjesta, minkejja 1-impressjoni jew 1-interpretazzjoni li setgha ghandu r-rikorrent, Ii da parti tieghu, meta ghamel it-talba ma kellux il- 1354 ( \.._) parametri tal-inkjesta rizultanti mill-kwerela u r-rapport tal-Pulizija cari f'idu bhal ma ghandu 1-Magistrat sottofirmat. L-istess Magistrat ghalhekk ma jistax hu stess jinvestiga dak kontenut fid-dokument t'erba' faccati jew xi dokument jew fatti ohra li ma jaqghux £1-ambitu ta' din 1-inkjesta Egrant. ( _) Biss it-talba ta' Portelli fir-rikors tieghu hija wanda wiesa' hafna u ma hija bl-ebda mod specifika £is-sens Ii hija talba biex il-Magistrat jistabbilixxi 1-verita' f' dan il-ka.2: u li jinvestiga u jiehu kull provvediment u azzjoni skont il-Ligi. Is-setghat tal-Magistrat Inkwirenti ma humiex onnipotenti iZda huma cirkoskritti b' dak Ii tipprovdi 1-Ligi. IlMagistrat Inkwirenti ma jistax iwessa' 1-pararnetri t'inkjesta lil hinn minn notitia criminis mghoddija lilu. Jista' pero jara jekk, fic-Cirkostanzi partikolari tal-kaz, ikunx hemm 1-estrerni ta' notitia criminis skont il-Ligi Ii in bazi tagliha jkun jista' jipproeedi skont il-Ligi. Ikkunsidra : - A differenza tar-rikorsi sirnili precedenti prezentati £1-atti ta' din l-inkjesta, 173 f'dan ilkaz ma giex prezentat xi kopja jew alrnenu traskrizzjoni ta' rapport analitiku finali shih, iZda dokurnent kontenenti erba' faccati li r-rikorrent Portelli tenna li kienu estratti minn "rapport" redatt mill-FIAU. Inoltre f dan 1-istadju, a differenza tarrikorsi precedenti, il-Magistrat Inkwirenti ma kellux inforrnazzjoni ulterjuri dwar dak kontenut fir-rikors ta' Portelli minn sorsi jew persuni ohra. In segwitu ghar-rikors ta' Portelli u tal-FIAU il-Magistrat sottofirmat semgha x-xiehda ta' rapprezentanti tal-FIAU jigifieri d-Direttur, id-Deputat Direttur, ii-Manager tatTaqsirna tal-Analli:i tal-FIAU u s-Senior Analyst fi hdan it-Taqsima tal-AnaliZi talFIAU. Mill-kurnpless ta' din ix-xiehda irriZulta Ii : 1. F' April 2016 1-FIAU kienet bdiet tinvestiga inforrnazzjoni varja Ii kienet waslitilha in segwitu ghall-ippublikar taI-Panama Papers. Dawn 1-investigazzjonijiet involvew diversi persuni u ngabret informazzjoni kemm minn sorsi u entijiet lokali m Kemm mir-rikorrent Portelli, fejn huwa kien ipprezenta kopja ta' rapport ta' compliance parzjali redatt mill-FIAU kif ukoll iZ-zewgt rikorsi prei:entati. fl-atti. ta' din 1-inkjesta mill-Kap tal-Opposizzjoni flimkien mad-dokumenti. hemmhekk ezibiti (aktar 1-isfel maghrufa bhala "r-rikors precedenti."). 1355 . i..· .... ,. . 5 ,.,u .i ~ ~- kif ukoll esteri. In segwi tu I-FIA U b diet thejji rapporti anali tici, tnejn minnhom kienu gew mghoddija lill-Kummissarju tal-Pulizija ghal investigazzjoni ulterjuri. Linvestigazzjonijiet mill-FIAU komplew ukoll, inter alia, fir-rigward ta' diversi allegazzjonijiet fil-konfront ta' Dr. Konrad Mizzi u Keith Schembri reklamati mirrikorrent Portelli. 2. L-investigazzjoni tal-FIAU fir-rigward tal-meritu tar-rikors ta' Portelli kienet ghadha ghaddejja. Id-dokument t'erba' faccati ezibit mir-rikorrent Portelli kien traskrizzjoni (xi drabi b'xi ine:lattezzi Ii gew identifikati fil-kors tax-xiehda) t'estratti minn dokument li kien beda jigi redatt mis-Senior Analyst (hawn aktar 1-isfel magli.ruf bli.ala d-" dokument qafas"). 3. L-Ufficjali tal-FIAU raw li din kienet investigazzjoni li kienet tin vol vi gbir u analiZi ta' kwantita kbira ta' bicciet t'informazzjoni li kienet trendi din 1investigazzjoni wahda kumplessa u sensittiva. Gie maqbul Ii 1-procedura intema ta' kif kellu jsir ii-process ta' verifika f' dan il-kai: kellu jsir b'mod aktar rigoru:l fis-sens Ii 1-ewwel kellu jibda jigi redatt dokument qafas li jigbor fih 1-informazzjoni varja sabiex ikun jista' jigi stabbilit b' aktar facilita' timeline of events. Dan id-dokument qafas kellu imbaghad ikun il-bai:i ta' diskussjoni preliminari bejn id-Direttur, id-Deputat Direttur u I-Manager tat-Taqsima tal-Anali:li tal-FIAU u s-Senior Analyst. Din 1-anali:li u diskussjoni prelirninari kellhorn imbaghad jigu segwiti bl-abbozz tar-rapport analitiku Ii kellu eventwalmentjigi rnghoddi mill-procedura ta' verifika intema solita tal-FIAU. Ikun wara Ii jitlesta dan 1-istadju Ii kellha tittiehed id-dedzjoni jekk dan irrapport analitiku imbaghad jigix rnghoddi lill-Kummissarju tal-Pulizija ghal investigazzjoni ulterjuri o meno. 4. Id-dokument qafas beda jigi miktub mis-Senior Analyst ghall-habta ta' Frar ta' din is-sena u gie Cirkolat mad-Direttur, id-Deputat Direttur u I-Manager tatTaqsima tal-Anali:li tal-FIAU sabiex fuqu tibda d-diskussjoni preliminari. L-estratt t'erba' faccati ipprezentat £'dawn 1-atti ghalhekk huwa estratt minn dan id-dokument qafas Ii kien ghadu rnhux diskuss (hlief ghal xi pagna u nofs minnu) u 1-anqas kien gie verifikat b'mod preliminari. Jigifieri dan id-dokument 1-anqas kien abbozz ta' rapport analitiku in segwitu ghad-diskussjoni preliminari aktar il-fuq imsernmija. 5. TI-process ta' gbir t'informazzjoni u intelligence minn naha tal-FIAU kompla ghaddej, inklu:l wara Ii inbdiet 1-inkjesta Egrant. Dan minhabba Ii fil-frattemp kienu baqgli.u hergm diversi bicdet t'informazzjoni fuq mezzi tal-media u Ii kienu jolqtu wkoll il-meritu ta' din 1-investigazzjoni. IE-Senior Analyst hadet ix-xhur ta' Frar u Marzu 2017 sabiex thejji dan id-dokument qafas. Fir-redazzjoni tieghu hija hadmet fil-qrib mal-Manager taghha, Jonathan Ferris. Wara Ii kien lest dan id-dokument qafas, hija ghaddiet kopja tieghu lid-Direttur, id-Deputat Direttur u I-Manager fi hdan itTaqsima ghall-Anali:li. 6. L-ewwel laqgha bejniethom saret nhar 1-4 t' April 2017, fejn dawn 1-Ufficjali bdew janalizzaw xi punti msemmija f' dan id-dokument. Kull wiehed minnhorn ghamel xi kummenti jew korrezzjonijiet Ii deherlu xierqa. Biss minhabba 1-volum taddokument nonche 1-kontenut delikat tieghu, matul dik 1-ewwel laqgha kienu gew diskussi biss ftit punti, Ii kienu jkopru xi pagna u nofs minn dan id-dokument Ii, skont 1356 ( ) () .- ... ,., ,-., 1 \_. :-' l.. ':..) 5 ix-xiehda ta' dawn ir-rapprezentanti, ghandu 'I fuq rninn mitt pagna. Kull wiehed m.innhom kien beda jaghmel 1-anallii u r-reazzjonijietu suggerimenti tieghu dwar dak li kien m.isjub fl-informazzjoni migbura, bl-interpretazzjoni tieghu ghal dik 1informazzjoni kontenuta. Ghalkemm din 1-ewwel laqgha damet hin twil, huma mexxielhom janalizzaw biss madwar pagna w nofs rninn dan id-dokument qafas. 7. Gie maqbul ukoll li ssir laqgha ohra nhar il-25 t'April 2017 cjoe data Ii fiha setghu ikunu prezenti kollha kemm huma biex ikomplu 1-analizi tal-fatti msemrnija fid-dokument qafas. Biss peress li wara 1-20 t' April 2017 hargu fil-media diversi allegazzjonijiet ohra u informazzjoni gdida, u minhabba kostrizzjoni ta' hin u impenji godda li gew ghall-gharrieda fuq dawn 1-UffiCjali minhabba 1-i±viluppi Ii kienu qeghdin isehhu, din 1-investigazzjoni waqfet hemm. 8. Mill-20 t' April 2017 il-quddiem, dawn 1-oghla Ufficjali tal-FIAU sabu ruhhom impenjati mhux biss f' din 1-inkjesta i±da wkoll gew imsejhin jippartecipaw jew jixhdu f'inkjesti magisterjali varji. Uhud minn dawn 1-inkjesti tnisslu wara diversi episodji ta' leaks ta' rapporti redatti mill-istess FIAU. Dan kollu wassal sabiex dawn 1Ufficjali ma setghux ikomplu jikkoncentraw fuq ix-xoghol 1-iehor taghhom, inklui: ixxoghol li kienu qeghdin jaghmlu fuq din 1-investigazzjoni. Is-Senior Analyst qaletukoll li hija kienet baqghet taghmel xi tibdiliet fid-dokument qafas anke sal-ahhar jiem t' April 2017. Ikkunsidra : - Kif intqal, ir-rikorrent Portelli allega Ii s-sors tal-informazzjoni tieghu kien qallu li dan ir-"rapport" ma giex konklu± ghax wara li bdew hergm ir-rapporti fil-media ta' leaked reports tal-FIAU, dan ir-rapport gie "mwaqqaf u shelved" peress li kien hemm decizjoni li 1-istess rapport "jigi mwarrab u ma jkomplux jinvestigaw fuqu". Ir-rapprezentanti tal-FIAU jichdu dan u juru Ii huma kienu u ghadhom disposti li jkomplu ghaddejjin bix-xoghol investigattiv taghhom. Kien biss ri±ultat tal-i±viluppi ii sehhew matul ix-xahar t' April 2017 aktar il-fuq imsemmija Ii waslu biex din 1investigazzjoni ma tkornplix u mhux ghaliex kien hemm xi pressjoni intema jew estema sabiex din 1-investigazzjoni tieqaf jew tigi rnwarrba. In definittiva dawn 1-Uffigali tal-FIAU kienu earl li kieku kien ghalihom u li kieku ma kienx ghall-intoppi Ii nqalghu fil-frattemp, din 1-investigazzjoni kienet tkompli ghaddejja fil-kors normali taghha. 1357 •'I v ~ ~. I ·,J J._ _; ,) \.J Ikkunsidra : - L-Att kontra 1-MonelJ Laundering jipprovdi Ii 1-informazzjoni akkwiZita mill-FIAU hija koperta b'kunfidenzjalita stretta.174 Din il-kunfidenzjalita' hija tali Ii 1-anqas il-Qorti jew il-Magistrat Inkwirenti ma ghandhom xi jedd t' access liberu ghal din informazzjoni; iZda dawn jinghataw inforrnazzjoni biss fil-kai:ijiet imsernmija fil-Ligi. L-istess Ufficjali tal-FIAU huma preklu.Zi Ii jaghtu 1-inforrnazzjoni ghajr hlief filkazijiet Ii trid il-Ligi. Il-fatt Ii certu inforrnazzjoni dwar parti zghira minn din 1-investigazzjoni giet leaked b'mezzi kontra 1-Ligi ma jgibx il-konsegwenza Ii issa din 1-investigazzjoni ssir ta' dominju pubbliku u Ii kollox jista' jigi pubblikat minghajr ma hadd jinkorri fissanzjoni tal-Ligi. Ghall-kuntrarju d-disposizzjonijiet tal-Kapitolu 373 tal-Ligijiet ta' Malta dwar il-kunfidenzjalita jibqghu japplikaw kemrn qabel kif ukoll wara I-leaks. Gie stabbilit rnix-xiehda tar-rapprezentanti tal-FIAU dwar id-dokument qafas u 1kontenut tat-traskrizzjoni tal-erba' faccati de quo li dawn 1-erba' faccati kien fihom traskrizzjoni ta' siltiet provenjenti rnill-istess dokument qafas. F'partijiet rninnhom pero kien hemrn xi ine:lattezzi jew tibdiliet bejn it-test tad-dokument qafas u din ittraskrizzjoni. Il-kontenut ta' dan id-dokument qafas, ghajr hlief ghal dawn 1-erba' faccati Ii gew ezibiti, ghadu ma giex zvelat. Ghalhekk dan il-kontenut ghadu jgawdi 1-istat ta' kunfidenzjalita' Ii kien igawdi qabel il-kxif tat-traskrizzjoni ta' dawn 1-erba' faceati. La d-dokument qafas u wisq anqas id-dokument t'erba' faccati ma jistghu jitqiesu bhala r-"rapport" analitiku finali tal-FIAU. It-talba tar-rikorrent Portelli titratta allegazzjonijiet ta' hasil ta' flus minn rikavat ta' reati kriminali Ii kienet qeghda tigi rnistharga mill-FIAU skont il-Ligi. B'hekk f' dan 1-istadju ta' kif sehhew 1-avvenimenti, din trid qabel xejn titqies kemm fl-isfond tal-istess dokumenti kif ukoll fid-dawl : (a) tal-istatus guridiku tal-FIAU bhala 1-Korp irnwaqqaf b'Ligi b'delega specifika Ii jinvestiga fatti li allegatament jistghu jitqiesu bhala ta' hasil ta' flus minn rikavat ta' reati kriminali; 174 Ghalhekk il-leak t'informazzjoni migbura u Ii tkun qeghda tigi analizzata mill-FIAU huwa fatt serjissimu li jista' mhux biss jimmina 1-isforzi ta' dan il-Korp fil-glieda kontra 1-hasil ta' flus iida wkoll li jista' jkollu effetti destabbilizzanti li jmorru lil hinn mill-operat tal-istess Korp. 1358 () tan-natura spegalizzata u komplessa tar-reat ta' hasil ta' flus m.iim rikavat ta' reati kriminali; (c) tal-fatt li 1-FIAU kienet bdiet taghmel 1-analiZi taghha; (d) tal-istadju li kienet waslet fih 1-investigazzjoni u 1-analii:i tal-FIAU fuq dan id-dokument qafas; (e) ta' x'natura legali jista' jassumi rapport analitiku finali mahrug mill-FIAU. (b) L-istatus guridiku u 1-funzjonijiet tal-FIAU huma stabbiliti £1-Artikolu 16 tal-Att kontra Money Laundering. 175 Minn din il-Ligi johrog car li 1-FIAU huwa 1-Korp delegat espressament bil-Ligi sabiex inter alia: 175 ( _) 16. (1) Bla hsara ghad-disposizzjonijiet 1-ohra ta' dan 1-Att wn1nghajr pregudizzju ghalkull pater iehor jew funzjoni oli.ra rnoghtija lilu b'dan 1-Att jew minn xi ligi ohra, il-Korp ikun responsabbli ghall-gabra, 1-kollazzjoni, 1-ipprocessar, 1-analisi u t-tixrid ta' informazzjoni bil-ghan li jigi rniggieled money laundering u finanzjar ta' terrorii:mu u rninghajr pregudizzju ghall-generalita ta' dak hawn qabel imsemmi ghandu b'mod partikolari jkollu dawn il-funzjonijiet li gejjin: (a) li jirCievi rapporti ta' operazzjonijiet jew attivitajiet li jkunu suspettati li jinvolvu money laundering jew finanzjar ta' terrorii:rnu jew proprjeta li setghet inkisbet direttarnen t jew indirettamen t minn, jew li tkun tikkostitwixxi r-rikavat ta', attivita kriminali magli.mul minn xi persuna suggetta skont kif jinghad f'xi regolament magli.mul taht 1-artikolu 12, li jissupplementa dawk ir-rapporti b'dik 1informazzjoni addizzjonali hekk kif tista' tkun disponibbli ghall- Korp jew hekk kif dan jista' jitlob, li janalizza r-rapport flimkien ma' dik 1-informazzjoni addizzjonali u li jfassal rapport analitiku fuq ir-rii:ultat ta' dik 1-analisi; ( _) (b) li jib ghat rapport analitiku bhal dak imsemmi fil-paragrafu (a) lill-Kummissarju tal-Pulizija ghal kull investigazzjoni ulterjuri jekk wara li jkun ikkonsidra r-rapport li jkun gie ricevut taht il-paragrafu (a), il-Korp ikollu wkoll tassew ghaliex jissuspetta li 1-operazzjoni jew 1-attivita tkun wahda suspettuia u li tista' tinvolvi money laundering jew finanzjar ta' terrorii:rnu jew proprjeta li setghet inkisbet direttarnentjew indirettamentminn, jew li tkun tikkostitwixxi r-rikavatta', attivita kriminali; (d) li jibghat lill-Kummissarju tal-Pulizija flimkien ma' kull rapport analitiku rnibghut skont ilparagrafu (b) jew f'kull waqt wara dan kull informazzjoni, dokurnent, analisi jew materjal iehor b'sostenn tarrapport; ..... if) li jigbor informazzjoni dwar 1-attivitajiet finanzjarji u kurnmergali fil-pajji.Z ghal finijiet analitiCi bil-ghan li jikxef oqsma ta' a ttivitajiet li jistghu jkunu vulnerabbli gli.al money laundering jew finanzjar ta' terrorii:mu; .... 1359 (a) iwettaq investigazzjonijiet dwar materji teknici ta' li.asil ta' flus gej mirm rikavat ta' xi reat kriminali; (b) jottjeni informazzjoni mingli.and diversi persuni jew entijiet kemm lokali kif ukoll barranin grazzi ghall-fatt li huwa mgli.ammar b'persunal kwalifikat u specjalizzat fil-qasam tal-analiZi finanzjarja; (c) ihejji, fil-ka±ijiet kongruwi, rapport analitiku li jista' wkoll jigi mghoddi lillKummissarju tal-Pulizija ghal-investigazzjoni ulterjuri. Din id-delega legali specifika ssib gustifikazzjoni fil-fatt li 1-qasam tar-reati tal-hasil tal-flus huwa wiehed tekniku, spegalizzat u bosta drabi kumpless hafn.a. Grazzi ghall-ispegalizzazzjoni tal-mezzi u tal-persunal adett miegli.u, dan il-Korp jista' jservi ta' mezz aktar effettiv ghall-istharrig u kxif ta' hasil ta' flus. Frott tal-li.isma tieghu huwa jistabbilixxi jekk ikunx hemm dak il-"fatt bl-irqaqat kollha tiegli.u" 176 li jista' jservi bhala 1-ba±i ta' rapport analitiku li jghaddi gli.and il-Kummissarju tal-Pulizija ghal investigazzjoni ulterjuri. Din il-mansjoni speCifika konferita lill-FIAU hija mezz (i) li jikkonsulta ma' kull persuna, istituzzjoni jew organizzazzjoni li jistghu jkunu adatti ghall-fini li jwettqu 1-funzjonijiet taghha; .... (k) fuq talba li ssirlu jew minn jeddu, li jiskambja informazzjoni ma' xi ghaqda, awtorita jew agenzija barranin li huwa jikkonsidra bhala li ghandhom funzjonijiet ekwivalenti jew analogi ghal dawk imsemmija f'dan is-subartikolu u ma' awtorita sorveljanti £'Malta jew ma' xi awtorita sorveljanti barra minn Malta li tqis bhala li jkollha funzjonijiet ekwivalenti jew analogi bhala awtorita sorveljanti £'Malta, bla hsara ghal dawk il-kondizzjonijiet u restrizzjonijiet li tista' tistabbilixxi, inkluZ: 1-ghemil minn qabel, jekk ikun iqis li jkun hekk xieraq, ta' memorandum ta' fehma jew xi qbil iehor, li jirregola kull tali skambju ta' informazzjoni, meta dik linformazzjoni tista' tkun relevanti ghall-ipprocessar jew 1-analisi ta' informazzjoni jew ghal kull investigazzjoni li tirrigwarda operazzjonijiet finanzjarji jew attivitajiet li jkollhom x'jaqsmu ma' money laundering jew 1-attivita kriminali sottostanti jew finanzjar ta' terroriZmu u 1-persuni naturali jew legali li jkunu involuti; (l) li jirrapporta lill-Kummissarju tal-Pulizija kull attivita li huwa jissuspetta li tkun tinvolvi monet; laundering jew 1-attivita kriminali sottostanti, jew finanzjar ta' terroriZmu u li tista' ssir tafbiha filwaqt li tkun qed twettaq xi wahda mill-funzjonijiet taghha. L-Artikolu 536 tal-Kodio Kriminali jghid li "Id-denunzjant gtiandu jfisser car il-fatt bl-irqaqat kollha tieghu, u ghandu jaghti, kemm jista' jkun, dawk il-partikularitajiet kollha mehtiega Ii jaccertaw ir-reat, li jistabbilixxu x-xorta tiegtrn kif ukoll li juru min huma l-awturi u l-komplii:i." 176 1360 aktar elaborat u sofistikat rninn dak komunement misjub fi.1-Kodici Kriminali dwar kif informazzjoni dwar is-sehli. t'allegat reat tista' tigi mistli.arga u denunzjata 1il Kummissarju tal-Pulizija. Huwa meta 1-investigazzjoni tal-FIAU tikkulmina f'dan irrapport analitiku finali, li dan ikun jista' jitqies bhala notitia criminis vera u proprja u rnhux qabel. Kif gie stabbilit £' dan il-kai 1-FIAU kien diga beda 1-investigazzjoni tieghu. Id-Direttur tal-FIAU jixhed li din 1-investigazzjoni kienet qeghda ssir bi skrutinju partikolari biex jekk 1-FIAU jasal biex jipprepara rapport analitiku finali dan ikun fih dawk irriiultanzi investigattivi kollha kemm jista' jkun earl u sodi bi.Zzejjed biex fuqhom ilKummissarju tal-Pulizija jkun jista' jinvestiga ulterjorment.177 Fi ftit kliern riedu Ii din 1-investigazzjoni ma twassalx ghal xi false positive. Biss dan 1-istadju kien ghadu ma ntlahaqx fl-investigazzjoni Ii kienet qeghda ssir mill-FIAU. ·'( ) Id-dokument t' erba' face ati ezibit ma jaghtix 1-istampa kollha tal-fatti bl-irqaqat kollha li kienu qieghdin jigu investigati mill-FIAU; u r-rikorrent ma ezebiex id-dokument qafas shlh. !Zda anke kieku gratia argomenti ipprezentah, 1-anqas jista' jinghad Ii f' dan 1-istadju tal-investigazzjoni tal-FIAU dan kien ekwiparabbli mar-rapport analitiku finali li jissarraf fin-notitia criminis. 178 Id-dokument qafas kien ghadu ma stabbiliex b'mod definittiv 1-ei:istenza tal-fatt bl-irqaqat kollha tieghu mehtieg ghal denunzja valida. L-informazzjoni kontenuta fih setghet twassal ghal diversi allegazzjonijiet u ipotei:i li kienu ghadhom qeghdin jigu interpretati u analizzati fi.1-kuntesti speCifici taghhom. Id-dokument qafas £' dan 1-istadju ghalhekk kien jaghti biss stampa parzjali ta' din 1-analii:i u 1-interpretazzjoni. Huwa biss £1-ahli.ar ta' dan il-process t'anali.Zi li 1-FIAU setgha jasal ghal konklu2:jonijiet tieghu li setghu jkunu tant 1-istess daqskemm differenti rninn dawk li huma kontentuti fid-dokument t'erba' faccati jew fiddokument qafas. Ikun prematur wisq Ii wiehed jiehu dan id-dokument qafas, flistadju attwali tal-elaborazzjoni tieghu mill-FIAU, bhala Ii jigbor fih 1-elementi kollha ta' denunzja skont il-Ligi u li biha tista' tiskatta 1-procedura msemmija £1-Artikolu 546(4A) tal-Kodici Kriminali - u dan minghajr ma tigi turbata 1-investigazzjoni tal- m Kenneth Farrugia: le ghar raguni Ii alma konna ha nag!tmlu hekk, in view ta' c-cirkostanzi Ii alma kellna, konna qed ng!taddu rapporti lil Pulizija forsi ma 1...ienetx ghad reasonable suspicion, ma najx x'kienet il-kaz ta' 1Pulizija, alma ghaddejna rapporti ot1ra lil Pulizija, ahna xtaqna li dan ir-rapport kien kemm jista' j/....-un ikun iktar b'sahlltu ok. Issa I-process li alma konna tia nadottaw kien dan . U dan a differenza ta' zewg rapporti ohra li kienu prezentati fl-atti ta' din 1-inkjesta mill-Kap talOpposizzjoni. 178 1361 FIAU irutlfsu. Dan ukoll ghaliex 1-FIAU, li huwa 1-Korp armat b'setghat, proceduri u mezzi investigattivi specjalizzati kien diga beda jaghmel xogholu. B'hekk 1-FIAU ghandu jithalla 1-ispazju kollu li jwettaq il-mansjoni tieghu sal-ahhar biex 1-investigazzjoni tiehu 1-kors naturali u ordinarju taghha rninghajr aktar xkiel. S'issa, ma gewx pruvati dawk 1-estremi gravi fejn 1-intervent Gudizzjarju kien ikun altrimenti mehtieg minhabba li 1-iter proeedurali investigattiv ordinarju ikun gie ostakolat, imwaqqaf jew suspettat tali, kif stqarr ir-rikorrent fix-xiehda tieghu. Ladarba din 1-investigazzjoni inbdiet mill-FIAU u kienet miexja, mhux proceduralment korrett u ghaqli li nofs triq 1-FIAU jigi sfrattat minn xogholu biex tigi adita 1-Awtorita Gudizzjarja fuq 1-istess materja li tkun qeghda tigi investigata millFIAU hin qabel il-waqt meta dan ma kellux xkiel biex jaglimel jew ikompli jaghmel xogholu. L-Istituzzjonijiet imwaqfi.n b'Ligi ghandhom jitli.allew jahdmu fis-serenita' biex iwetqu 1-mansjonijiet taghhom; u 1-iter procedurali stabbilit b'sahha ta' Ligi spegali m'ghandux: jigi sfrattat, aktar u aktar b'mezzi illegali, meta dan 1-iter ikun qieghed jigi mwettaq u ma jkunx gie b'xi mod imxekkel. Dan 1-isfond ta' fatti u cirkostanzi pre.Zenti aktar il-fuq imsemmi huwa differenti hafna minn dawk riskontrati mill-Magistrat Inkwirenti fir-rikorsi precedenti, li kienu imsejsa fuq rapporti analitici fi.nali tal-FIAU li kienu wkoll mghoddija lillKummissarju tal-Pulizija ghal investigazzjoni ulterjuri u li kienu maghquda ma informazzjoni ohra li giet moghtija lil Magistrat Inkwirenti kemm mir-rikorrent kif ukoll minn sorsi separati u li fuq tnejn minnhom il-Magistrat sottoskritt ghadda biex iddekreta f' dak 1-istadju ai termini tal-Artikolu 546(4A) tal-Kodici Krirninali. Konklui:joni Ghaldaqstant il-Magistrat Inkwirenti jiddisponi mir-rikorsi billi (a) jiddikjara li r-rikors ta' Pierre Portelli ma jistax jitqies li j aq a' fil-parametri tal-Inkjesta Egrant u b'hekk ma jistax jissokta hu stess bl-analiZi tal-istess; u (b) fid-dawl tal-fatt li 1-investigazzj oni fuq il-meritu tar-rikors kienet diga giet mibdija mill-Korp prepost mill-Ligi ghal tali investigazzjonijiet, jidderiegi lillFIAU sabiex ikompli ghaddej bix-xoghol investigattiv u analitiku skont il-Kapitolu 373 tal-Ligijiet ta' Malta. 1362 (' ) lnoltre, il-Magistrat lnkwirenti jordna li dan id-digriet jigi notifikat lill-FIAU u lillA vukat Generali. Illi nhar it-12 ta' Lulju 2017, il-Magistrat Dr. Doreen Clarke Ii kienet qeghda tmexxi inkjesta dwar hrug ta' informazzjoni mill-Korp ghall( Anali.Zi ta' Informazzjoni Finanzjarja (FIAU) premettiet li fil-kors tal- __; inkj esta kondotta minnha gie allegat Ii parti minn draft analytical report tal-FIAU datat 16 ta' Marzu 2017 bin-numru tar-referenza 162168/16, rapport li kien jirrigwarda transazzjonijiet li allegatament saru millOnorevoli Dr. Konrad Mizzi, kien riprodott f' dokument li kien jifforma parti mill-inkjesta li kienet pendenti quddiem il-Magistrat sottofirmat. 11Magistrat Doreen Clarke tenniet li dan id-dokument kien prova essenzj ali £1-inkj esta kondotta minnha. Ghalhekk talbet Iii Magistrat sottofirmat sabiex ikun jista' jipproducilha kopja awtentika tad-dokument fl-atti talinkjesta kondotta minnha tramite r-Registratur tal-Qrati Kriminali. Din it-talba giet milqugha giet mghoddija kopja ta' dan id-dokument. Fil-frattemp il-Magistrat Inkwirenti baqa' jsegwi 1-i.Zviluppi Ii kienu qeghdin isir f' dan il-kaz billi zamm kuntatt kontinwu mal-FIAU li d1363 : ~· "E_• v ...t::..} .~ ._!j i: Dirigenti tieghu baqghu jaggornawh b'timeline of events relatati maxxoghol li kellu jwassalhom sabiex jiffinalizzaw ir-rapport analitiku dwar dan il-kaz. Fil-fatt permezz ta' nota datata 26 ta' Marzu 2018, 1-FIAU infurmaw lill-Magistrat Inkwirenti li 1-analizi f'dan il-kaz kienet giet konkluza u 1-FIAU kien dakinhar stess issottometta rapport analitiku lillKummissarju tal-Pulizija ghal aktar investigazzjonijiet. (_) 7. Rikors tal-Onorevoli Dr. Simon Busuttil datat 28 ta' Novembru 2017 biex jigu ottjenuti kopja tal-Panama Papers minghand 1-Awtoritajiet Gudizzjarji Germanizi F'dan ir-rikors iffirmat mill-Avukat Dr. Jason Azzopardi, Dr. Simon Busuttil ppremetta li : - Illi fl-24 ta' November 2017 fis-6.06pm il-gumal influwenti u awtorevoli tedesk Suddeutsche Zeitung ippublika artiklu dwar il-Panama Papers intitolat "Nach dem Behen" (Wara t-terremot) (hawn anness bhala Dok. A), u fih inghatat 1-ahbar li 1Uffi.cju tal-Prosekutur Federali Germaniz ghadu kemm baghat jew jinsab fil-process li jibghat lill-Pulizija f'Malta kull informazzjoni mill-Panama Papers li jikkoncemaw lillMalta; Illi f'dan 1-artiklu jinghad li 1-Ufficju tal-Prosekutur Federali fi Munich nefaq iktar minn zewg miljun euro biex xtara 1-informazzjoni kollha tal-Panama Papers migjuba 1364 mis-servers tad-ditta Mossack Fonseca tal-Panama, u parti rninn din 1-informazzjoni tikkoncema lil Malta u persuni Maltin li huma msemmijin fil-Panama Papers; llii d-ditta Mossack Fonseca kienet rapprezentata fMalta mid-ditta ta' Brian Torma, Nexia BT, liema ditta kienet responsabbli biex twaqqfu u gew registrati fil-Panama kumpaniji sigrieti jurnejn biss wara 1-elezzjoni generali tal-2013, wahda ghall-Ministru Konrad Mizzi, 1-ohra ghac-Chief of Staff tal-Prim Ministru, s-Sur Keith Schembri u 1ohra ghal xi hadd iktar importanti rninn dawn it-tnejn peress li isem il-beneficcjarju kien inghata permezz ta' Skype rninn Karl Cini ta' Nexia BT lil Mossack Fonseca filPanama; ( j llii matul 1-ahhar xhur is-sidien ta' Mossack Fonseca gew arrestati fil-Panama millPulizija tal-Panama taht investigazzjoni fuq hasil ta' flejjes u korruzzjoni ingenti; IIli din 1-informazzjoni li 1-gumal Tedesk qal li intbaghtet jew tinsab fil-process imminenti li tintbaghat Malta ghand il-Pulizija Maltija tikkoncema u tikkomprendi kumpaniji proprjeta ta' irnwaqqfa, jew imhaddma fuq struzzjonijiet ta' Brian Torma, Karl Cini, Adrian Dixon (cittadin mill-Panama impjegat ta' Brian Tonna fMalta), isSur Keith Schembri (Chief of Staff tal-Ufficju tal-Prim Ministru), il-Ministru 1-0n. Konrad Mizzi, Malcolm Scerri, Pierre Sladden, Adrian Hillman, is-Sinjura Sai Mizzi, Cheng Chen (cittadin Ciniz detentur ta' passaport Ciniz bin-numru G32458221 involut fin-negozjati biex Shanghai Electric akkwistat 33% tal-Enemalta u x-xiri tal-power station ta' Delimara u li ghandu kumpanija sigrieta fil-British Virgin Islands (Torbridge Services Inc) imwaqqfa ghalih minn Brian Tonna ft-2013), Andre Micallef, Lorraine Falzon, Mathew Pace (dawn it-tlieta lkoll rapprezentanti ta' MFSP, ditta li tipprovdi servizzi finanzjarji), Rita Mizzi, Carmen Mizzi u Emanuel Mizzi rninn Haz-Zabbar; llii din 1-informazzjoni tinkludi emails, dokumenti PDF, ritratti, Office documents u hafna iktar; lili peress Ii din 1-informazzjoni tinsab f'format digitali, ir-riskju li kif tasal Malta din 1-informazzjoni tkun manipulata jew imbaghbsa huwa kbir; 1365 Illi huwa impellenti li 1-Magistrat Inkwirenti jkollu kopja ta' dak kollu li 1-awtoritajiet Germanizi baghtu jew ser jibghatu lill-Pulizija Maltija originanti mis-servers talMossack Fonseca u biex din il-kopja tigi parti integrali mill-atti tal-Inkjesta de quo; Illi huwa impellenti ghas-serhan il-mohh tal-integrita tal-investigazzjoni mertu ta' din 1-inkjesta u ghar-ricerka tal-verita li 1-Magistrat Inkwirenti jkollu huwa wkoll, apparti 1-Pulizija, taht il-kontroll tieghu u ghad-disposizzjoni tieghu 1-informazzjoni kollha, li hija f'ammonti kbar hafna, u dan mill-iktar fis biex ikun evitat kull tbaghbis jew intralc tal-provi inkluzi f' din 1-informazzjoni u biex jigi evitat kull tkaxkir tas-saqajn jew aghar mill-Pulizija stante r-rifjut tal-Pulizija Maltija li jagixxu fuq rapporti mimlija evidenza, inkluz dokumentarja, tal-Financial Intelligence Analysis Unit fl-ahhar xhur fil-konfront ta' Mal tin msemmijin hawn fuq, inkluz ufficjali pubblici u politici involuti fkorruzzjoni u hasil ta' flus; Ghaldaqstant 1-esponenti umilment jitlob lil Magistrat Inkwirenti sabiex jordna u jaghti dawk 1-ordnijiet immedjati kollha necessarji u impellenti biex kopja awtentika tal-informazzjoni mill-Panama Papers u mis-servers tal-Mossack Fonseca li 1-Pulizija Maltija irceviet jew hija fil-process li tircievi mill-Ufficju tal-Prosekutur Federali Germaniz tkun ippreservata taht 1-awtorita tal-Magistrat Inkwirenti u tkun inserita flatti tal-Inkjesta Magisterjali, u dan prevja kull talba mill-Magistrat Inkwirenti lillUfficju tal-Prosekutur Federali Germaniz biex dan jipprovdi "checksum 'files" ghal kull digital file li 1-awtoritajiet Germanizi baghtu jew jinsabu fil-process li jibghatu lillPulizija f'Malta biex 1-integrita tal-files digitali kollha tkun ippreservata u tkun tista' tkun verifikata fil-mori tal-Inkjesta, u dan dejjem taht kull provvediment iehor li 1Magistrat Inkwirenti jrid jordna fl-ahjar amministrazzjoni tal-Gustizzja u ghar-ricerka tal-vera verita shiha. In segwitu ghal dan ir-rikors giet mismugha x-xiehda ta' Dr. Simon Busuttil. Fil-frattemp pero bil-ghan li jkun hemm kordinazzjoni ahjar tal-azzjoni li riedet tittiehed interament mill-Awtoritajiet Gudizzjarji Mal tin relattivament ghall-inkjesti li kienu minnhom kondotti kien sar kuntatt mal-gja Magistrat Dottor Anthony Vella sabiex jigi ccarat sewwasew x'azzjoni kienet lahqet 1366 .. ;· ~ !N ~' '-'.,..i.uui ittiehdet minn naha tal-inkjesta tieghu fid-dawl ta' dak imsemmi fl-artiklu Nach dem Behen bil-ghan li ma jigux duplikati sforzi, spejjez u aktar trapass ta' zmien. It-talba ta' Dr. Busuttil kienet taqa' fil-parametri ta' dak Ii 1-Magistrat Inkwirenti kien diga bi hsiebu jaghmel. Ghalhekk fl-1 ta' Dicembru 2017 gie ( deciZ is-segwenti:- ./ Illi sa minn nhar it-Tnejn 27 ta' Novembru 2018 il-Magistrat Inkwirenti deherlu li dak imsemmi £1.-artiklu pubblikat nhar 1-24 ta' Novembru 2017 mil-gumal Sueddeutsche Zeitung "Nach dem Behen" setgha kien t'interess dirett ghall-inkjesta de quo, u dan peress li huwa importanti li huwa jkun f'qaghda li jkollu ghad-disposizzjoni tieghu kull informazzjoni li tista' tixhet dawl fuq il-meritu tal-inkjesta "Egrant". B'hekk ghamel kuntatt mal-Assistent Kummissarju tal-Pulizija Ian Joseph Abdilla fejn gie informa t x' azzjoni kienet ittiehdet sa' dakinhar. W ara gie mgharraf ukoll li kienu saru kuntatti mal-Awtoritajiet Gudizzjarji Germanizi rnill-Avukat Generali u rnillMagistrat Dottor Anthony Vella in konnessjoni mal-inkjesta magisterjali li qed tistharreg 1-ornicidju ta' Daphne Caruana Galizia. Illi bil-hsieb li jkun hemm ko-ordinazzjoni ahjar tal-azzjoni li tkun trid tittiehed intemamentmill-Awtoritajiet Gudizzjarji Maltin relattivament ghall-inkjesti rispettivi kondotti minnhom, il-Magistrat Inkwirenti ghamel ukoll kuntatt mal-Magistrat Anthony Vella sabiex ikun jista' jifhem sewwasew x'azzjoni lahqet ittiehdet minn naha tieghu fid-dawl ta' dak imsemrni £1.-artiklu u dan biex ma jigux duplikati sforzi u spejjez. Illi b'hekk din it-talba ghall-gbir ta' kopja awtentika tal-inforrnazzjoni li 1-Awtoritajiet Gudizzjarji tar-Repubblika tal-Germanja ghandhom dwar il-Panama Papers u inforrnazzjoni ohra li dawn setghu akkwistaw mis-servers ta' Mossack Fonseca taqa' fil-parametri tal-azzjoni li kienet diga bdiet tittiehed mill-Magistrat Inkwirenti. 1367 .- '-· " G ·' _, _,_. G·::?' '-" Ghaldaqstant il-Magistrat Inkwirenti qieghed jilqa' t-talba fis-sens illi b'riferenza ghall-kwerela u r-rapport li taw lok ghal din 1-inkjesta u fil-parametri tal-istess huwa sejjer jipprocedi bil-kuntatt dirett rnal-Awtoritajiet Gudizzjarji tar-Repubblika talGermanja sabiex dawn, safejn huwa possibbli ghalihorn u sakernm hurna disposti li jaghmlu dan, fil-qafas tal-Koperazzjoni Gudizzjarja bejn Stati Mernbri tal-Unjoni Ewropea, jipprovdulu kopja awtentika tal-inforrnazzjoni li hurna ghandhorn filpussess taghhorn mill-Panama Papers u[Jew mis-servers ta' Mossack Fonesca, f'kull forrna disponibbli, kernrn kartaceja kernrn digitali, inkluz c-"diecksum files" u dan sabiex din 1-istess inforrnazzjoni tkun rnigbura, priZervata u analizzata fil-qafas ta' din il-prezenti inkjesta. () Jordna li dan id-digriet jigi notifikat lir-rikorrent u jibqa' fit-termini tal-Artikolu 518 tal-Kodici Krirninali. Ghalhekk saru 1-arrangamenti mehtiega sabiex kopja tal-Panama Papers cache Ii kienet rilevanti ghall-fini tal-inkjesta Egrant Inc Ii kienu filpussess tal-Awtoritajiet Gudizzjarji Germanizi tigi konsenjata £1-atti ta' din 1-inkjesta. Dettalji dwar dan il-punt huma esposti fil-parti Ii titratta 1Mandat t'Investigazzjoni Ewropew mar-Repubblika tal-Germanja. 8. Rikors ta' Jonathan Ferris tal-11 ta' Jannar 2018 biex jipprovdi informazzjoni rilevanti ghall-fini tal-Inkjesta Egrant Inc 1368 Permezz ta' dan ir-rikors iffirmat ukoll mill-Avukat Dr. Jason Azzopardi, Jonathan Ferris, issa ex-Manager tat-Taqsima tal-Analii:i fi hdan l-FIAU ppremetta li huwa kellu informazzjoni li setgha jghaddi lill-Magistrat Inkwirenti fil-kors ta' din 1-inkjesta u talab lill-Magistrat Inkwirenti sabiex jibghat ghalih biex jixhed bil-gurament taht dawk il-provvedimenti 1Magistrat Inkwirenti kienu jidhirlu xierqa. ( _/ Dakinhar stess it-talba ta' Jonathan Ferris giet milqugha u gie msejjah ghallghada t-12 ta' Jannar 2018 £'12:00, b'dan li gie espressament marbut kemm hu kif ukoll il-konsulent legali tieghu Dr. Jason Azzopardi u kull persuna ohra Ii tkun saret taf b' dan ir-rikors biex bl-ebda mod ma ji.Zvelaw mal-media 1-fatt Ii sar dan ir-rikors u kull azzjoni jew procedura li titnissel minnu u dan taht 1-Artikolu 518 tal-Kodki Kriminali. Jonathan Ferris stqarr is-segwenti bil-gurament tieghu : - Sur Magistrat: X'informazzjoni tista' tipprovdi fir-rigward tal-inkjesta Egrant? Xhud: Se nmorru lura £i. ±mien meta jien kont ghadni pulizija. Niftakar Ii f'Ottubru, lejn 1-ahhar ta' Ottubru jien kont ghadni qed ninvestiga 1-kai ta' John Dalli u t-trip talBahamas. Sur Magistrat: Ottubru 2016? Xhud: 16 iva sur Magistrat. U jien peress li kont naf li se niC:caqlaq ghall-FIAU ghaliex jien ghandi anke d-dokumenti li 1-FIAU kienu qed jigru warajja biex jiena I join their 1369 ranks, jigifieri ghandi emails minghandhom, huma jigru warajja, jien imbaghad kont iddeC:idejt wara li kien hemm dak 1-indhil Ii anke hareg fil-gazzetta fejn il-Ministru pprova jaghmel pressjoni fuqi biex naghtih dettalji ta' kai:, naghmel referenza ghallemail tal-Ministru Carmelo Abela fejn jien imbaghad bghattu jixxejjer u ghedt, "jien hawn m'ghadx ghadu posti" ghax jien mhux obbligat li lill-Ministru naghtih informazzjoni fuq kaz ta' terza persuna. Jien kien polite enough li ghedtlu "jekk ilcomplainant irid xi sodisfazzjoni, jigi hu u jien naghtih li rrid. Imrna jien mhux se nohrog informazzjoni." Sussegwentament imbaghad kelli xi nghid I-issues massuperior ranks ghax bdew jaghmlu qisha dik it-tip ta' pressjoni politika u hemmhekk the straw that breaks the camel's back, meta ghedtli "jien m' ghadux posti hawn" ghax jew se nimxi kif suppost jew inkella se noqghodu nitghawgu. U kien hemmhekk fejn 1-FIAU, darba minnhom konna qeghdin konferenza j'alla kontx hemmhekk inti 1MFSA, kont fuq il-mejda jien mal-Magistrat Joe Mifsud, kellna dak I-exercise talbarranin tal-money laundering. Kien dakinhar meta Manfred Galdes, kont qed nitkellem mieghu x'gara u x'ma garax speci ta' qalli "isma, ghandna b:Zonn persuna biex tmexxi I-analysis unit. Kelli b:Zonn ikolli wiehed tal-kalibru tieghek! Join our ranks." Imbaghad ma tantx tajt widen. Se nkun onest. Xi erbat ijiem wara cempilli Alfred Zammit Ii huwa d-deputy qalli "Isma kellimni Manfred." Ghedtu "issa nibghatlek Cv mur ara." Baqghet il-pressjoni ghaddejja sakemm fl-ahhar iddeCidejt Ii I join their ranks. Tiabt is-secondment u lili ma tawhulix allavolja jien kont sejjer minn mal-gvem ghal mal-gvem-imma dikhija kwestjoni ohra Ii qed niggilidha £'fora ohra u jien ftehimt maghhom li nibda 1st Novermber mal-FIAU. Allura jien f'Ottubru meta kont qed naghmel ii-handing over tal-kai:ijiet li kelli, int taf x'portata ta' ka:Zijiet kelli. Wiehed minnhom kien il-kaz ta' Dalli u niftakar Ii baghat ghas-sur John Dalli, bghatt ghal Claire, Louisa ma gietx ghax kieent qieghda Gahwdex u ghedtilhiom li jien se nispicea minn hawnhekk, li jien sejjer 1-FIAU u ghaldaqstant il-kai:, ghalkemm minnaha tieghi kien maghluq, il-kaz jien se nghaddi lis-supretendent u jassenjah hu lil haddiehor biex eventwalment fejn hemm prosecution titkompla minn haddiehor pero per kirjanaz ajien qed ninfurmahom. Mhux lil Dalli biss ghamiltha din imma ma' kulhadd ghax il-ka:Zijiet taz-zejt li kelli,kollha kemmhuma u niftaakr wara li spicca kollox ahna u hergin fil-kuritur, int ghandek amment bejn I-economic Crimes u sCyber Crime, niftakat Ii s-sur Dalli kien qal lil Claire u qalilha, "ibqa' hierga ha nkellmu ftit." Jien kont qieghed hekk, hands across u niftakar lis-sur Dalli qabadni minn hawnhekk, gibidni lejh u qali "isma wahda, u Ii se nghidlek se nghidhielek ghax gol-korp qatt ma ltqajt ma' persuna bhalek. Jekk trid taghmel hoss, jekk trid tkun tafg ta' min hi 1-Egrant, 1-Egrant hija 1-kumpanija I-Election Grants. Hija 1-kumpanija talPartit Laburista." U jien dakiz-zmien qajla tajt kas. Se nkun onest mieghek. Ma mortx 1-FIAU bit-tir li nmuru naqbad u ninvestiga 1-Egrant. Anqas xejn. Ghedtlu "Thank you very much", tfajtha fl-arkivju ta' mohhi u daqshekk. Storja bdiet, wara li mort 1-FIAU u on my second day niftakar li niffirma r-rapport ta' Keith Schembri vs Adrian t I 1370 ( .../ Hillman. Issa jien fl-investigazzjoni per se ghalkernrn iffirmajt bhala head of department, hlief 1-Inglli: u xi naqra grammatics ma kkoregejtx ghax xi trid nikkorgeji jekkjien iffirmajtu on my second day, jien ma kontx involut fl-investigazzjoni, per se jien ma nistax. Pero in paralell kienet qed tingabar ukolkl informazzjoni fuq Mizzi, fuq Conrad Mizzi. In the meantime jien sifirt kernrn-il darba nirrapprezenta lill-FIAU u bdejt ninduna jien li kien hemm .... u hemmhekk fejn gieni lura dak li kien qalli ssur Dalli. Bdejt nara li Dubai, 1-FIU ta' Dubai ad diversi rikjesti li ahna konna qeghdinnagmlu, ghax jien kelli huntch li 1-kontijiet ta' dawn in-nies qeghdin go Dubai, rnhux veru gol-Panama - u issa ngli.idlek ghaliex - kienet qieghda tirrezisti. Fis-sens li 1-ligi taghhom, mela 1-FIAU ghandek 1-FIAU tal-Ewropa li jahdmu b'sistema ta' platform FIU net u ghandek 1-FIUs 1-ohra tad-dinja inklui:i bl-Ewropa li jahdmu bi platform, jigifieri exchange of information jisimha Egmont. Jien bdejt ninduna li 1-FIU ta' Dubai meta nitolbuha informazzjoni, rnhux ghax ma tridx taghtina, imam ghax illigi taghhom ma tippermettix dan ix-sharing of information. Tant hu hekk li meta jien kont qieghed il-Qatarbejn 1-ahhar ta' Jannar tas-17u1-5 ta' Frar tas-17, konna qeghdin il-Qatar, 1-Egmont plinary, jigifieri 1-FIUs kollha tad-dinja, jien kont qed nitkellem ma' tal-Qatar ghax jien kont bdejt ninsisti. "Isma tini din 1-informazzjoni. Jien naf li 1kontijiet qeghdin go Dubai kemm tal-Black 17, kemm tal-Macbridge, kemm possibilment anke tal-Egrant u tal-bella kumpanija 1-ohra." U ghedtlu "int ma tistax ii:zommha din 1-informazzjoni. Hawnehkk ahna qeghdin go club, club ghandu dan 1istatut. Int titlob 1-informazzjoni minghandi, jien nghaddhielek. Mela allura jekk jien se nitlob minghandek int trid tghaddihieli. Ma tistaxz tgli.idli ghax il-ligi tieghi ma tippermettihiex. Inkella ohra barra mill-club." And it came to this political level. Pero ftehmna li subsequently in the early days of July jigifieri 2nd jew 3rd July, meta konna se nergghu niltaqghu ghas-second prelinary go Macau, kellna naghmlu finalisation ta' din il-biCC:a tax-xoghol. Keep this in mind, early July u ara jien meta spiccajt. Just kernrn kont qieghed on the right tracks jiena. In the meantime bqajt daqqa nmur Brussels fuq 1-FIU net u gej u sejjer u r-rapport ta' Konrad Mizzi beda jitlahham. In the meantime komplejna nigbru xi informazzjoni pero the straw that hits kollox faqqghet nhar is-27 ta' April. Jien nircievi Whatapp message minghand Alfred Zammit, iddeputy director ghaliex jien - ha nkun onest mieghek - nhar ta' Sibt kont nidhol 1uffi.C:Cju biex dak li ma nlahhaqx naghmel matul il-gimgha, li kien ikun hafna ghax hemmhekk kelli n-nies tali.ti, kulhadd gej ghall-pariri, nircievi message "isma, are you planning to come to the office today?" jien ghedt "dan x'kien jien. X'garalu fit8:30am?" u cempiltlu. Ghedtlu "iva Alfred. X'gara?" Tinsiex, dan kien is-Sibtfilghodu, il-Gimgha kienet harget Daphne Caruana Galizia I-issue li 1-Egrant hija ta' Michelle Muscat. Sur Magistrat: Dak kien 21st of April. 11-Gimgha kien 21st of April. Xh ud: Issa jien qed inmur b' gimgha lura. 27. 1371 . 'l t..:'-l.LJ:i{v Sur Magistrat: Il-Gimgha ta' wara jigi. Xhud: Il-Gimgha ta' wara e:latt. Ghedtlu "iva. Gara xi haga?" Qalli, "Le. Ghax ilium se jkun hernrn laqgha kunfidenzjali jekk jista' jkun tidholx." Ghedtlu "isma Alfred, rnhux ghal xi haga ta'! jien qieghed fit-tielet sular, it-tieni sular hernrn il-compliance, jekk se jkuri hemm il-laqgha se tkun f'tad-direttur £1-ewwel sular. Insomrna rnilli jidher qed tghidulu biex ma nersaqx lil hinn. Jien ma nigix lil hinn. Ghaldaqshekk! Ahjar." U in the mean time bdiet I-issue ta' Maria Efimova. Issa jien Efirnova kulhad d jaf li jien kont gharniltha kaw:la ghad-defamation, jien, Lara u Dennis u kellna anke 1-kaw:la kriminali. Niftakar la ma dhaltsx 1-uffictju jien, mort il-bak 1-HSBC u sakernrn mort ilbank 1-HSBC cemplitli Lara Butters u qaltli "isma qed iCempluli mill-AG ghax iridu jkunu jafu fuq il-kaw:la taghna ta' Maria Efimova." U jien infqajt nidhaq. Ghedtilha "Dan x'kien dahal f'kaw:Z:a rnhux kumpilazzjoni 1-AG?" Din kaw:la zghlra mhux xi kawi:a ta' barra minn hawn. In the meantime cempilli John Spiteri mill-Police Board u qalli "Irridek terga' titla' tixhed." Ghedtlu "isma jien rnhux diga xhedt fuq il-kai: fi Frar li ghadda fil-police board?" u cempilt lil Arthur Azzoaprdi u qalli "tibzax nigi rnieghek jien. Ahna la se nZidu u anqas se nnaqsu minn dak li ghedna." U hekk gharnilna. In the meantime irnbaghad bdejt nara certu press releases ghax bdiet tiehu xejra politika. 1st May kien on a Monday, 2nd May gejt mghajjat jien 1-uffictju ta' Kenneth Farrugia tad-direttur. Qalli "1-investigazzjonijiet kollha li ghandhom x'jaqsmu mal-gvem int aqla' 'l barra rninnhorn." Jien bqajtinhares lejh. Ghedtlu "Mela bhaal head of department jien nista' naqla' 'l barra minnhorn? Jigifieri int qed tghldli li n-nies ta' tahti jien ma nkunx naf x'inhurna jaghrnlu?" Qalli "le, se tkun in the loop imma peress li int ghandek conflict of interest ma' Maria Efimova ma tidhirx int tkornpli trnexxi dawn 1-investigazzjonijiet." Sur Magistrat: Jigifieri meta qed tghid f' dak li ghandu x'jaqsam il-gvem jigifieri filkazijiet ta' Keith Schembri, Konrad Mizzi, Egrant. Xhud: Fil-verita kien ghad fadal Egrant li kienu ghadhom ma bdewx u 1-kai: ta Konrad Mizzi ghax 1-ohrajn kienu diga f'Novembru u f'Lulju. Jien infqat nidhaq fis-sens ghedtlu "isma int qed tigbidli saqajja ghax conflict of interest se mai kien ikolli li kienu jien fil-pulizija u m' gharniltx xoghli u ma arrestajtiex lil din u ma tellajthiex il-Qorti rnhux ghax ghamitl xoghli." Issa we are on the same line. The FIA U is a law enforcement .... hija awtorita. Il-pulizija hija awtorita. Jigifieri qeghdin fuq 1-istess linja. Konflitt kien ikolli kieku jien kontnigi ghala biebi u ma nrnexxix kontriha din ilpersuna. Insomma bdejt ninduan li kien hemm xi mekkanii:rnu rninn taht jinhema u I did not give two shits - skuzi 1-kelma - imma hekk hassejtha. Ghedtlu "Alla jarak. Grazzi, inqas xoghol ghalija." Qalli "Le, se tibqa' in the loop inti." U jien ghedtlu "Alright, mela mhux problema. Mhux xorta se nibqa' in the loop!" Pero bdejt ninduna li bdew isiru certu manuvri rninn wara dahri. riafna sigretezzi. 1372 ( J - . - ... , ,., i.;;,,J..C;.J ~: Sur Magistrat: meta qed tghld kienhemm manuvri fis-sens li ma bqajtx tkun aktar involut? ( _/ ( Xhud: Ma bdew jghlduli b'xejn lili. Imma in the meantime kienu lahqu tawni kopja tar-rapport ta' Konrad Mizzi datat 22 ta' Marzu 2017. Ahna konna ftehmna in the meantime li naqrawh kollu, sa fejn naf jien kien hemm erba' kopji. Kelli jien, Gauci 1analista, Kenneth Farrugia u Alfered Zammit. Naqrawh, niddiskutuh u nibghatuh ghand il-pulizija. Jien qrajtu. Bhalma tista' tara huwa mhazzez bin-noti tieghl. Dawn huma I-workings tieghl ghax ir-rapport proprija li kienu tawni jien xxredjajtu. Pero!workings ±ammejthom ghax jien peress li kont qed nara li kienet qed issir loghba politika, ma ridt lil hadd, ghada, pitghada jiffrejmjani jew jilghabni bhalrna kienu ppruvaw jaghmlu u issa nghldlek ghaliex qed naghmel din 1-allegazzjoni. Meta wasal iz-i:mien, tajna lil xulxin ghaxart ijiem cans gli.ax biex taqra dawk il-faccati kollha u tifhem. Niftakar kien it-Tnejn ghax kien it-Tlieta u konna ftehmna ghat-Tlieta ta' wara, li dakinhar se naghrnlu gurnata niddedikawha minn filghodu sa filghaxija biex nehllsuh u nibghatuh ghandil-pulizija. Meta kien it-Tnejn, lejliet li, suppost li se niltaqghu, ghedtilhom - jien kont qrajtu, kont ghamilt in-noti tieghl, ghandi n-noti hawn, "ahna kollox sew ghal ghada?" Dahru lejja u Kenenth qalli "jien ma qrajtux ta'!" Alfred qalli "ghadni anqas biss qrajtu." Ghedtilhom "Mela x'se niltaqghu naghmlu ghada?" Qalli "issa se niehdu mieghl d-dar." Kehnneht qalli "noqghod naqra." Ghedtlu "jigifieri int lili se tghldli li se taqra dawk il-faccati kollha 1-lejla bedtime reading? Apparti minn hekk alla hares qatt ikollok incident bil-karozza ghandek dokument bhal dak jigi £1-idejn." Qalli ''Veru ta' ghandek ragun. Nibqa' hawnhekk u noqghod naghrnlu." To cut the long story short meta gejna t-Tlieta, 1ghada, ftaht il-file qalli "se nibdew minn wara mill-conclusions." "Conclusions ghalliema raguni se naghmlu review tal-conclusions?" Ghedtlu "Kenneth int ma intx midhla tal-money laundering, kif se tasal ghar-ragunament ta' konkkluzjoni li ... nara 1-ista minghajr biss ma taqra 1-fatti li gieghlu jasal ghal din il-konklui:joni?" Qalli "insomma jien meta kont 1-IID hekk imdorri naghmel u hemm se naghmel." U kellna xi nghidu. L-ewwel nett jien hadtha b' offi.i:a ghax jien kont naghmel tas-7:00prn naqra u nha±i:ez u niehu n-noti. Sur Magistrat: Dak ir-rapport allura min kien irredich dak id-dokument? Xhud: Kienet ghamlitu Ruth Gauci. Sur Magistrat: U kienet Ruth Gauci li kieent gabret id-data? Xhud: Hekk hu. Sur Magistrat: Jigifieri Ruth Gauci gabret I-intelligence u hejjiet dak ir-rapport. Xhud: Dan ir-rapport. U kellna xi nghidu nsomma. 1373 ' ~ \..~1.u~~ Sur Magistrat: Int u Kenneth? Xhud: Indunajt Ii Alfred anqas biss fethu I-file gnax int tinduna file infetahx jew le u minn dakinhar lil hawn jien tlift il-fiducja kollha li kelli fl-FIAU. U mohhi dejjem iberren Ii xi nadd qed jiftahli 1-ufficcju. Dejjem iberren. Xi nadd qed imissli 1-karti. Kont noqgnod naghmel certu affarijiet. Ma tafx int meta tidhol f' certu paranoja! U on the 30th of May fettilli, peress li jien kelli access gnall-cameras tal-FIAU gnax kont qed nara lil Abdilla gej u sejjer, gej u sejjer, gej u sejjer hinijiet odd u dejjem b'karozza dfifferenti. U darba minnhom iddejjaqt jien u waqqaft lix-xufier tiegnu u gnedtlu "mela wassal lil ma'm Yvonne?" gnax kien bil-karozza ta' Yvonne. Qalli "le. Wassalt lis-super." Kien Jurgen 1-878. Qalli "gnax ghandna 1-karozza bil-nsara." Gnedtlu "alla jbierek ilha bil-hsara il-karozza tagnkom gnax gejtu hawn names darbiet, names darbiet gejtu b'karozza differenti." Hu nhasad gnax bija mhux se titnellah. Niftakar 30th May kien il-birthday tat-tifel, gnamilnilu festin zghir u qisu f'mohhi kelli dik ixxi naga, qed jihgri xi naga, qed jigri xi naga u 1-mara qaltli "qed tiddejjaq int, qed iddejjaq lin-nies li gnandna maghna. Mhux tidhol tara fil-cameras! Iffissajt." U funnily enough gbidt balla ritratti fejn kien hemm dawn il-laqgnat li suppost jien kont in the loop - ghax lili hekk qaluli, li se ji:ommu in the loop meta fil-verita lili qatgnuni kompletament, wara li jien kelli I-argument ma' Kenneth fuq dawk il-konkluZjonijiet gnax jien ma' dawn il-konklu±jonijiet ma qbiltx ma' kollox. Kien hemm affarijiet fejn gnandi messaggi fejn dawn kienu qed joqgnodu Ruth Gauci 1-ewwel wahda, qiegnda toqgnod fuq il-blog ta' Daphne. Mela 1-FIAU konna wasalna fi stat ta' mii:erja biex ahna noqgnodu fuq il-blog? ( j Sur Magistrat: Din qed nifhem jiena bnala intelligence hux kienet qed tigi uzata? Xhud: Hekk gnadni nifhem. Ahjar nghidlek hekk hu! Ma nistax nikkonfermalek gnax mhux jien imma check blog, check blog. Ruth Gauci. Check blog Mario Frendo as ... comrnisisoner of police re. FIAU reports. Qed tifhem! Sur Magistrat: Sewwa. Xhud: meta bdejt nara dawn ic-C:ucati jien f'kollox. Mela hawnhekk qegndin 30th May 2017. Il-hin kienu s-6:30. L-gnada filgnodu 31st nircievi telefonata mingnand Rennie Stivala li int ridt tkellimnni lili biex jien nixhed quddiemek. Tiftakar? U liol Rennie ghedtlu, "mhux se noqghod gej u sejjer bhalma ghamiltuli meta xhedt quddiem Consuelo gnax daqqa ridt dak id-dokument. Ghidli xi trid gnax qiegned bil-mutur ghax mhux se noqghod gej u sejjer gnax jekk inwegga', inwegga' jien." Qalli "kif se naqbad ngnidlek!". "fuq xiex iridni 1-Magistrat nalli jekk ghandi ngib xi naga ngibha miegni." Qalli "fuq dak Ii hareg 1-ahhar." U jien m'gnandix hajta f'ilsieni. Gnedtlu "Jigifieri fuq 1-LNG tanker?" Gnax dak nareg 26 jew 27 May. Qalli "iva." "Ghaldaqshekk! Minn hawn u gnaxar minuti onra tagnrani hemm Rennie." Dan irrapport kien go file ahmar, mhux clan gnax clan hu I-photocopy ghax jien qatt ma 1374 cj nahdem fuq I-original. Dejjem nagl.Unel photocopy tieghu. Gharniltu go file ahmar under lock and key, ghax kif ghhedtlek ma bdejt nafda lil hadd u qbadtu. Kif qbadtu tela' jigri Kenneth Farrugia b'nifsu maqtghu. Dan tela' rnill-ewwel sular ghat-tielet sular gass down. Baqa' diehel fl-ufficcju tieghi qalli "x'se taghmel bih dak?" Ghedtlu "Bagnat ghalija 1-Magistrat Aaron Bugeja, irid ikellirnni fuq 1-ahhar zviluppi, se nara xi jrid." Qalli "Le dak irid ikellmek biss fuq 1-ahhar erba' faccati." U jien ta' mohh talpulizija m'ghedtlux li lejliet hu kellu 1-laqgha ma' Abdilla and Co. Ghedtlu "int fejn ( _J taf fuq xiex iridni 1-Magistrat?" In very simple terms. "Kif qed tghidli li jien kull m'ghandi niehu 1-ahhar erba' faceati meta 1-Mapgistart lilek ma kellmitx?" Ovvjament! Imma jien naf allura assumejt rnill-ewwel x'klien intqal fil-laqgha tat-30 ta' Mejju, x'kienet il-loghba. Fil-fatt ikkonfrontajt 1il Stivala qalli "Jien lil Kenneth ma kellimtux." U jien dakinhar kont gej b' dan kollu shih. L-origmal. Meta fil-verira jien lilek tajtek dawk il-faccati u mmarkajthom ovvjament jien li gejt dakinhar on the 31st. Forsi ghandek amment li jien kelli I-issue ma' Abdilla ghax beda jghidli Ii tani dan ittext Pierre Portelli. Ghedtli biex nikkonfermahulek u Abdilla beda jghidli "ikkonferrnah in toto." U jien ghedtlek "le. Se naqra linja b'linja u fejn hemm 1-iZbalji nirnmarkahom." Sur Magistrat: Jien kont smajt lil kulhadd dakinhar. Lil FIAU kont srnajthom ukoll. Jigifieri apparti lilek kont smajthom ukoll. Xhud: Imma I-issue tieghl kienet...kif wasal Ii tela' jigri u qalli "1-ahhar erba' faccati biss." Sur Magistrat: Jista' jkun, issa din hija suppozizzjoni ghax ma niftakarx min kien xehed 1-ewwel. Xhud: Jien xehedt 1-ewwel wiehed. Sur Magistrat: Ma nafx min kien xeehd 1-ewwel. Quite frankly ma nafx jekk kontx xehedt inti, ma nafx kenux xehdu hurna ghax jien kont baghat ghal Kenneth Farrugia, Alfred Zammit, Ruth Gauci u int. Erbgha. Jigifieri 1-erbgha li in tom jien smajtkom. Issa 1-ordni rninn gie 1-ewwel ma niftakarhiex frankament. Dik ma niftakarhiex min xeehd 1-ewwel. Xhud: L-issue tiegi ghaliex 1-ahhar erba' faccati? Ghax 1-ahhar erba' faccati gew illinkj ati. Sur Magistrat: Ghax 1-ahhar erba' faccati kienu 1-mertu tar-rikors ta' Pierre Portelli. Qed nipprova niftakar ghax jista' jkun hemm spjegazzjoni semplici ghal dan li qed tghid. Xhud: Aghar u aghar ghalfejn mela, mohhi hawnhekk hadem. 1375 ,. ·{._,. :..• i t J Sur Magistrat: Ma nafx. Jien qed naghmel suppozizzjoni biex nipprova nifhem ghalliema raguru ghaliex jien li gie ghandi u jien li tlabt lill-membri tal-FIAU u ridt inkellimhom dwar dak li wasal ghandi. Jigifieri awtomatikament jekk kien hemm erba' faccati, jien lilek fuq dawk 1-erba' faceati kellimtek. Xhud: E.i:att. Sur Magistrat: U bhalma kellimt lilek fuq dawk 1-erba' faccati kellimt lil ohrajn. Issa li ma niftakarx min kien gie 1-ewwel to be frank. Xhud: il-kwestjoni tieghi baqghet sejra. Jien ma bdejtx incedilhom wahda ghax bdejt nara certu affarijiet pero on the 15th of June, 1-ewwel ghamel il-kurnmenti fil-vojt ilMinistru u ma tajtx kasu ghax qal li r-rapporti inkitbu biex jigu leaked. Kif jista' jkun? Jekk rapport minnhom biss biss kien juri li nkiteb minn Lulju tas-sena ta' qabel! It is a political question. Maseb hekk, alla jghinu £1-injoranza tieghu. On the 15th of June lili kienu baghtuni nghallem 1-akkademja lill-pulizija GermaniZa tliet sieghat fuq money laundering. Meta gejt lura qaluli "il-kwestjoni tal-Egrant?" "11-kwestjoni tal-Egrant." ... Sur Magistrat: Min staqsiek? Xhud: Kant qed nitkellmu Kenneth, jien u Alfred. Sur Magistrat: L-FIAU stess. Xhud: L-FIAU stess. Tghedtilhom "semplici hafna biex issolvuha. You are making a mountain minn zrara. Gino Cauchi ghadu kernm hareg jghid li 1-kampanja giet tiswa 1.3 million. Stat ta' fatt. Ahna bil-ligi taghna ghandna dritt naghmlu call in u billi jigi tal-finanzi tal-partiti, iz-zewg partiti nghidlu aghtini lista tal-isponsorships tieghek kollha. Aghtinhomli. Indur fuq Marvin Carthy u nghidlu "aqbad dawn 1-individwi tini t-tax returns taghhom tal-ahhar sentejn tlieta." Malli nara jien il-profile jiffitjax 1isponsorships li ta. Dak li ma jiffitjax nibghatulu tax, audit assessment, id-dipartiment tieghu jarah hu. Dak li jiffitja jiffitja." Kant indur fil-bank u nghidlu "go dawn ilkontijiet tini t-transazzjonijiet kollha li kienu gew minn barra" u jekk kien veru dak li kien qalli s-sur John Dalli li 1-Egrant hija 1-kumpanija Elections Grants, transfer kien se jkun hem.m. Mal-ewwel erba' ittri kulhadd kien se jkun jaf." Kif ghedtilhom dan iddiskors 1-ghada jien fil-11:45 baghtu ghalija u tajruni 'l barra. So I hit the nail on the head. Huma indunaw li bija ma jistghu jaqghu. I was too advanced for them, il-mod kif kont nahdem jien. Huma ovvjament ma riedux li jaslu ghal certu affarijiet. Perezempju jien kont 1-aktar wiehed kritiku lejn 1-FIAU. Kant nghidilhom "L-FIAU qq.tt ma tista' taqa' taht il-Ministeru tal-Finanzi. L-FIAU trid tkun bhall-Avukat Generali awtonoma tirrispondi 1-Parlament dirett. Kif Ministru jista' jikmandani?" U dejjem igibu d-dinja fit-tarf. Ghedtilhom "x'inhi din tal-Egrant? L-Egrant 48 hours, 72 hours tkun taf ta' min hi." u zgur li jtajruni lili fl-ahhar ta' Gunju meta kienu jafu li fit-2 ta' Lulju tiela' Macau u se nirranga ma' Dubai biex ingib I-exchange of 1376 fi. .,., ; information fejn huma 1-kontijiet! Il-kontijiet hernmhekk qeghdin go Dubai. Mhurniex il-Panarna ghax il-Panarna kkoperat mal-FIAU. Qed tifhimni? Sur Magistrat: Qed nifhrnek. Xhud: U qbadthom point blank. Imbaghad x'ghamlu? Irnbaghad bdew jippruvaw jisskreditawni ovvjarnent. Sur Magistrat: Ghandek xi indikazzjoni pero, int ghedst tasal ghalI-konkluzjoni li dawn il-flejjes iridu jkunu Dubai minhabab xi raguni. X'inhi r-raguru li int qed tikkonkludi? Insa I-Panama ghax Panarna .... min-naha ta' Dubai x'inhu dak li gieghlek temmen li Egrant ghandha kont f'Dubai? Se naghrnililek C:ara. It-terms of reference tieghi mhurniex dawk li nindaga Egrant ta' min hi. Biex anke int ikollok I-idea cara. ( ../ Xhud: Dubai 1-ligi taghhom mataghtix il-poter lill-FIAU to exchange information with other Fills . Sur Magistrat: Dik tifhimha. Jekk ghandhom ligi hekk ghandhom ligi hekk. Stramba imma jekk hi hekk ... Xhud: Mhux jekk hi hekk. Tista' ggib lil Manfed Galdes xhud ghax Manfred Gaides ukoll kellu xi jghid mal-head of FIU ta' Dubai. Sur Magistrat: Jigifieri dan anke jekk tkun taf Egrant ta' min hi, biex iggib 1informazzjoni minn hernmhekk probabilment you are ggoing to hit a damn concrete wall. Xhud: Rienforced concrete nghidlek jien. Sur Magistrat: Ma hemmx indikazzjoni perezempju, qatt iltqajt...kemrn-il bank hemrn id-Dubai? Xhud: BI-amment ma nafx pero hemrn. Sur Magistrat: Ghax anke indikazzjoni ad esempio, ta' kontijet bankarji specifi.Ci jew banek almenu specifici ghax dan imbaghad ... Xhud: Ghalhekk inti trnur FIU ghax 1-FIU taghrnillek il-homework hi. Sur Magistrat: E±att. Imma jekk 1-FIAU ssib li ukoll 1-FIAU ghandha hajt tal-a:Z±ard quddiemha, is-sitwazzjoni ma tantx tkun pjacevoli. Xhud: Jien nghidlek li I-FIAU ta' Dubai taf fejnhom ghax ir-request taghna it was acknowledged. Jigifieri gabruhom. Il-problema qieghda t-transfer of information. Sur Magistrat: Li jghidulek li I-ligi taghhom ma tippermettihomx. Xhud: Dik hija 1-problema. 1377 f "') .o Sur Magistrat: Ghax jekkint ghaoll-grazzja tal-argument ghandek raguni ghaliex temmen il-kontijiet qeghdin f'Dubai allura awtomatkament sakemmint mg' ghandekx ir-rekapiti earl ta' fejn int trid tattakka. Xhud: Ghandek zgur ghaliex ghandek il-Black 17 li qieghda go Dubai, il-Balck 17 kien hemrn transfer mill-Bank of Valletta ghal hemmhekk. Black 17 hija ta' certu Mario Pullicino mill-Mellieha. Sur Magistrat: Dik hija parti mill-meritu ta' dawk 1-erba' faccati. Xhud: Mario Pullicino huwa ukoll is-segretarju tal-LNG li tillisja Hanker. Dik hemm xi tliet kumpaniji, tliet company structure for the leasing. Sur Magistrat: Meta kont gejt tixhed inti fir-rigward ta' dawk 1-erba' faccati, dik 1istorja ma waqfitx hemrn. So much I can say. Dak ir-rikors ma raqadx. Xhud: Issa jekk ahna nafu mill-Orion, il-kumpanija Maltija ghaddew dawn it-200 fuq il-Black 17lighandha1-kont go Dubai, mela ahna nafu li 1-kont qieghed go Dubai. IlBlack 17 u 1-Macbridge huma listed bhala zewg kumpaniji li rninnhom Schembri u Mizzi kienu se jibbenefikaw miljun kull wiehed. Din skont id-declaration of assets li ghamlu ma' Mossack Fonseca. Sur Magistrat: Dak il-mertu ma raqadx. Xhud: Ghalhekk qed nghidlek jien Dubai zgur. Peress 1i hemm dik it-transazzjoni millBank of Valletta u mar go Dubai mela 1-kont bilfors go Dubai qieghed! Sur Magistrat: Int qe dtasal by deduction you are deducing li la darba kien hemm dak il-pattem, il-probabilita hija I-pattern gie segwit. Xhud: Hemrnhekk biss hija 1-unika gurisdiction li hija black hole ghax anqas ilPanama ghax il-Panama tista' tmur 1-FIAU u tara - ghax ahna konna nghidu li 1Panama hija secret. II-Panama kkooperat bi shih. Dubai black hole. Insiha. Ma se taghtik xejn. U meta tibda tara inti certu ... Sur Magistrat: Waqt li kont qieghed hemmhekk inti, 1-FIAU apparti dan 1-episodju ta' John Dalli li semmejtli qatt ioltqajt ma' xi intelligence, ma' xi informazzjoni li torbot specifikament lil Muscat mal-Egrant? Qatt iltqajt ma' xi dokument? Ma'xi haga jew ntelligence Ii torbot lil Muscat, mhux bhala partit Laburista jew bhala ... Xhud: Lili ma tawnix ic-cans ghax jien meta ghedtilhom kif se nahdem, 1-ghada tajruni. Sur Magistrat: Int kont ghedtli li 1-FIAU fuq 1-Egrant kienu ghadhom ma bdewx jahdmu. Jien qed nifhem li huma kienu bdew jahdmu fuq certu intelligence talPanama papers meta faqqghet il-Panama Papers minhabba li la kien hemm ir-rapporti 1378 _..... t.• ;_. '',:1 .1. cJ ~ ;,) finali Ii waslu ghand il-pulizija, it follows li kienu bdew jinvestigawhom. Pero sa fejn naf jien the knowledge about Egrant, Heameville u Tillgate kienet relattivament kmieni. Kmieni £is-sens li meta bdiet tikteb fuqhom Daphne Caruana Galizia kien presa poco 1-istess zmien Ii bdiet tikteb ukoll fuq Keith Schembri u Konrad Mizzi. Xhud: Iva. Pero huma kif investigaw, int ma tistax tinvestigahom it-tlieta f' daqqa ghax kieku one m' ghandkex ir-riZorsi u teo timbligh ghax tanthemrn trusts u kumpaniji. Huwa attakkaw one one. Issa fejn jidhol Schembri dahlu tnejn ghax dahallek il-... ta' Brian Torma imbaghad kellek 1-ohra fejn kien hemm ta' Adrian Hillman. Jigifieri fethet. Imbaghad wara dik dahal hu. Sur Magistrat: Pero fuq Egrant kienu ghadhom ma bdewx 1-FIAU. c _/ Xhud: Le ghax fil-fatt meta ghedtilhom il-frame of mind tieghi, kif se nahdem jek kif xtaqt li nahdem, and I would have got that - u nghidlek ukoll kemrn jien konv.int Ii qeghdin go Dubai. Tinsiex li biex qalli dak id-dikors f'Ottubru s-sur Dalli. Is-sur Dallki ghandu hafna interessi kbar go Dubai. Gej u sejjer. Tanthu hekk li anke meta mietet il-mara tieghu, fejn kien? Kien go Dubai. He has got alot of business and contacts there. In fatti meta mietet Josette, il-mara tieghu, f'Dicembru tas-sena li ghaddiet... Sur Magistrat: 2016. Xhud: Kien I-airport ta' Dubai gej lura Malta. X'interess kellu s-sur Dalli li lili jghldli hekk biex jiZgwidani meta hu anqas kellu forsi 1-hsieb Ii jien eventwalment se nmiss ma' din il-karta. Qed tifhimni? Sur Magistrat: Pero informazzjoni fir-rigward li din il-marelli kumpanija kienet rekonducibbli lil Muscatijiet jew hekk, Dalli ma .... Xhud: M'ghandi pero fil-compliance report- Ii kienet ghamlet 1-FIAU. .. Sur Magistrat: Liema wiehed? Xhud: TI-compliance report fuq il-bank Pilatus, hemmhekk hemrn issue ta' interess. Sur Magistrat: Jigifieri I-compliance report Ii kien sar f'Marzu? Xhud: E:iatt dak li hemrn inkjesta quddiem il-Magistrat Consuelo. Dak jien kont sibt li kien hemm transfer ta' miljun minn kont ta' Leyla ... gie minn barra through Pilatus, as DVA, same day value, 600,000 rninnhom ghaddew ghall-kumpanija Buttardi go New York. Il-kumpanija Buttardi hija kumpanija ta' Michelle Muscat u Michelle Buttigieg. Sur Magistrat: Din qed tghidli li qieghda fil-compliance report? Xhud: Iva. 1379 ( . .. ... :1 f..,....,.J.uU~J Sur Magistrat: Tal-FIAU? Xhud: Iva. Ghaddew 600,000 immarkati bhala loan. Issa hafna nafu min ikun filfinanzi Ii bhala loan tweggaghli naqra rasi lili. Fil-fatt meta jien kont ii-Qatar, Iii Amerikan tal-FinCEN, Ii hija 1-FIAU Arnerikana ghedtlu "Dawn kif ghaddewlkom?" Chai kull eucata twaqqfu u dawn 600,000. Sur Magistrat: U dawn is-600,000 minn fejn ghaddew jigifieri? Xhud: Ghaddew minn fuq il-Pilatus. Sur Magistrat: Mill-kontijiet tal-Pilatus jigifieri. Xhud: Mill-kont ta' Leyla ... tal-Pilatus. Sur Magistrat: Dan id-dokument jigifieri inti rajtu? Xhud: Jien ma rajtux. Jien rajt ir-rapport tal-cornpliance ghax jien ma kontx nahdem £ii-compliance. Irnma dan hareg meta 1-MFSA u 1-FIAU kienu ghamlu din ii-visit u sabu balla breaches. Perezempju kelli diversions of ... u kkritikajtu bl-ahrax lil Alfred Zammit ghax ma jistax ikun f'Marzu nsib, ikun hemm rapport-Ii ghandi kopja tieghu jien hawnhekk - imlahharn sew tal-breaches Ii sabu f'Settembru tohrog an all clear note. Sur Magistrat: Jigifieri se nistaqsik din, veru strictly speaking it is not pretinent to Egrant pero se nistaqsihielek biex ikolli naqra kjarezza f'mohhi. Din Ii qed tghid, din tit-ransfer Ii kienet saret rninn kont ta' Leyla Aliyeva Iii Buttardi ... Xhud: Lejn il-Buttardi. Sur Magistrat: Lejn il-Buttardi, lejn il-Buttardi bhala Buttardi jew f'isem xi hadd? F'isem Michele Buttigieg? F'isem William Buttigieg? Xhud: Jekk niftakar sew f'isem il-Buttardi. Se nipprova nsib, nara jekk ghandi iicompliance report. Dan huwa 1-Whatsapp message Ii kien baghatli Alfred Zammit dakinhar biex ma nersaqx lejn 1-ufficcju. Compliance ... rna nafx jekk ghandekx inti. Sur Magistrat: Ma nara liema wiehed hu. Xhud: Ghandek kopja tieghu int dan? Sur Magistrat: Ma nafx. Ma nara liema hu ghax issa bl-amment mhux se nghidlek. Xhud: Se nghaddiehel. Dan huwa I-compliance report u dak zarnmejtu jien ghax jien kont wiehed rnit-tnejn Ii kellna, xi hadd rninn tlieta Ii kellna u xi hadd illikjah pero 1Magistrat Consuelo ghedtilha Ii se n2:omm kopja tieghu ghax dak hemm certa. noti fuqu, ghedtilha "biex int tkun taf Ii jien se n2:omm photocopy" gnhax in-noti Ii kelli, Ii tajtha, tal-originali kienu kollha bil-lapes u 1-Magistrat Consuelo kienet akkordat. 1380 .. _, <.:· vl. uGi Sur Magistrat: mela qed taghmel referenza, qed nifhem jien, ghal din il-parti. "Non particular bank account be acquivalent to approximately one million ... " Xhud: Ghax Daphne kienet qalet li kien hernm transfer ta' miljun. Jien hdimt imbaghad il-median rate bejn Jannar - ara jekk titla fuq - u Marzu u ma qbiltx ghal dak il-miljun li keient qed atirreferi ghalih u hernm xinoti tieglii. Sur Magistrat: Jigifieri hawnehkkint qed tgliid li 1-informazzjoni li ghandek li dawn il-miljun kienu dawn li gli.addew mill-kont ta' Leyla Aliyeva lil Buttardi. Xhud: Ghax hi kienet qalet li hemm transfer ta' miljun. Tiftakar 1-istorja kif kien ilqalghet? Ghedtilhom "ma jistax ikun li kien dak." Issa jekk int trid kopja tieghu kemm jaghmlulek photocopy tieghu ghax dak se jginek zgur lilek. Sur Magistrat: Nahseb li diga ghandi. Nahseb li dawn ic-cifri konna diga ezaminjanihom. Issa qed nistrieh wisq fuq il-memorja. Li kienet qalet Daphne Caruana Galizia kien li t-trasferiment li kien sar lil Buttardi, kien sar mhux minn Leyla Aliyeva imma minn Negarin Sadr li tigi oht ic-chairman tal-Pilatus. Dik 1-allegazzjoni li kieent ghamlet. Xhud: Imma s-sors kien gej minn Aliyeva u ghadda ta' malajr. Dahal u hareg dak ilflus. Ma tgliidx kienu hemm iddepositati imbaghad sar I-outward transfer. Jigifieri dahlu u ... sparat 'il barra. Sur Magistrat: Issa din nivverifka ghal li jista' jkun. Strictly speaking ti is not part of my remit imma nara daqsxejn mad-dokumenti halli nara naqra ghal li jista' jkun dan il-miljun fejn mar. Naturlament 1-investigazzjoni li qeghdin naghmlu bhalissa, 1ewwelnetthija fir-rigward 1-allegat owenrship ta' Muscat fir-rigward tal-Egrant ghax hemm il-qofol ta' kollox u dak ix-xoghol li ghadu ghaddej. { Xhud: U 1-problema hi li qeghdin go Dubai. Sur Magistrat: Issa jekk kernm-il darba din jirrizulta li 1-Egrant hija ta' Michelle Muscfat, allura imbaghad wiehd irid jara naqra sewwa sewwa dawn 1-allegazzjonijiet ta' dawn it-trasferimenti ghax jekk 1-Egrant hija tieghi se sar trasferiment ta' miljun mhumiex ta' Muscat mod jekk hija ta' Muscat mod iehor hu! Dik hija 1-istorja. Ghax wiehed irid jara imbaghad 1-affarijiet. Xhud: In the complexity of things. Sur Magistrat: Sar hafna xoghol u x-xoghol ghadu ghaddej ghax mhix haga semplici. Perezernpju llum tajtni hsibijiet ohrajn inti. Xhud: Jien rajtha stararnba li meta ghedtilhom kif se nahdem, iva marelli, ei:att sur Magistrat! Ghedtilhom "Qed taghmlu muntajna minn zrara ghax fil-verita semplici u kont tkun taf. Ghax int taf li meta se jkun hemm transfer, perezempju se jkollok BOV 1381 MT, jigifieri taf int li gej mill-Bank of Valletta ta' Malta u n-numru rnhux se nghidlek ta' minhu irnma alrnneu ghandi indikazzjoni. Tliet kwarti tax-xoghol lest. kemm inrnur fuq dak il-bank u nghidlu "Dan il-kont lil min jappartjeni?" daqshekk. Mhux se nghidlek x'bilanc fih." Kif ghedtilhom hekk, 1-ghada... Sur Magistrat: Ara fir-rigward ta' dan jidhirli li tas-17th May jidhirli li ghandi, justin case m'ghandix, fil-kas nibghatlek nota biex ... Xhud: Naghmillek kopja tieghu. Mhux problerna Sur Magistrat. Sur Magistrat: Pero jidghirli li danil-cornpliance report, ghalhekk ridt nistaqsik ghax din 1-allegazzjoni ta' dan il-miljun jidhirli li konna stharrigniha. Xhud: Dak il-miljun mhux 1-istess miljun li kienet qed tirreferi ghalih Dapghne. Le hemm hemrnhekk ghax jien hdimt bil-median rate, kien hernm Anton Bartolo, qed nghidlek il-verira, bdew imeruni. Sur Magistrat: Dak il-miljun jekk rnhux sejjer zball konna stharrignih ukoll. Jigifieri it was looked at. I think it was that. Kien differenti minn dak li qalet Daphne. Fil-fatt hekk hu. Sewwa qed nghid. Coming to think of it dan jidhirli li kont rajtu. Jekk kernmil darba ghandek something to back-up din li qed tghidli li dan proventi minnhom dawk il-505 thousand ghaddew lil Buttardi. Ghandek xi dokument? Informazzjoni? Xhud: L-FIAU ghandhom. Sur Magistrat: I will take it there. Xhud: Zgur ghax jien li ghandi notamenti li kienu tieghi u dan zarnrnejtu ghax !original tajtu lil Consuelo. Pero ghedtilha ghax jien inhobb nahdem bil-lapes, ghedtilha li peress li jien ghamiltu bil-lapes. Sur Magistrat: Verament jekk kemm-il darba kien hemm danit-trasferiment lil Buttardi trid tistabbilixxi imbaghad ... Xhud: Ghandek line of thought differenti. Sur Magistrat: Whatever. Xhud: Perezempju dakinhar jien ridt ingib dan. Hawnehkk hawn hafna informazzjoni fuq il-wind farm ta' Montenegro. Perezempjku ghandekhafna u:Zu tal-creditpersonali ta' Konrad Mizzi. Ghandek biss biss 17-il darba, ghax analizzajthom jiena, per suppost ic-Cina, 17-il dabra visits lejn ic-Cina. Ghala unannaounced visits lejn ic-Cina? Meta jien bhala pulizija meta nohrog barra mill-pajjiZ irid noqghod navi:a lil kulhadd? Ghandek hafna informazzjoni fuq il-wind farm ta' Montenegro. Sur Magistrat: Dik fil-verita ma nistax nidhol fil-mertu tagliha ghax inkun qed inmur lil hinn minn dak li qed ... pero x-xoghol rigward dak jien hallejtu ghaddej. 1382 () ')"; Uu.i..~l.'J Xhud: Ghax jien dakinhar ridt nigi b' dan. Fis-sens bl-original ta' dan. Sur Magistrat: Ix-xoghol fir-rigwrad ta' dak jien hallektu ghaddej. Issa naturalment meta jimmatura wiehed irid jara xiex immatura. Irnrna x-xoghol hallejtu ghaddej. In vista ta' dawn id-dikjarazzjonijiet Ii ghamel Jonathan Ferris £'din id- deposizzjoni, ghal darb' ohra rega' gie ingunt John Dalli, din id-darba fuq 1allegazzjoni ta' Ferris dwar il-konversazzjoni Ii allegatament kellhom bejniethom; kif ukoll regghu gew ingunti r-rapprezentanti tal-FIAU passati u prezenti - Dr. Manfred Galdes, Sarah Scerri, Martina Scalpello, Alfred Zammit, Ruth Gauci u lil Kenneth Farrugia sabiex jixhdu dwar 1-allegazzjoni maghmula minn Ferris bil-gurament tieghu relattivament ghall-allegata transazzjoni bejn Leyla Aliyeva u Buttardi (Cjoe Michelle Buttigieg u Michelle Muscat). It-traskrizzjoni tax-xiehda taghhom kollha qeghda inklU.Za ma' dan il-Proces Verbal. Madd minn dawn ix-xiehda ma kkonfermaw 1- allegazzjonijiet Ii ghamel Ferris u £' diversi aspetti tax-xiehda taghhom ( jikkontradicu dak illi stqarr. Jonathan Ferris jghid Ii John Dalli kien qallu ras imb'ras Ii Egrant Inc kienet proprjeta tal-Partit Laburista, tezi din Ii kienet tiddipartixxi radikalment minn dak allegat minn Caruana Galizia fl-artikli taghha u dak Ii Maria Efimova xehdet Ii rat fil-Bank Pilatus. John Dalli cali.ad kategorikament Ii qatt kellem lil Jonathan Ferris bil-mod kif Ferris stqarr 1383 ' - . i..·~;..~~..:1: Jew Ii qallu kliem fis-sens Ii Egrant Inc kienet tappartjeni lil Partit Laburista jew Ii kien hemm xi konnessjoni bejn Egrant Inc ma Election Grants kif allegat minn Ferris. L-istqarrija guramentata ta' Jonathan Ferris dwar min huwa s-sid ahhari tal-Egrant Inc hija kompletament differenti u inkompatibbli ma dak Ii hareg mill-artikli ta' Caruana Galizia u x-xiehda ta' Efimova. Anzi jekk dak li stqarr Ferris bil-gurament ghandu mis-sewwa u jitwemmen allura jfisser li 1-allegazzjonijiet ta' Caruana Galizia u x-xhieda ta' Efimova ma jkollhomx mis-sewwa u 1-kwerelanti jkunu inghataw ragun fic-cahda taghhom. Dawn iz-zewgt verzjonijiet ma jistghux jigu rikonciljati bejniethom ghax jekk ix-xiehda ta' Jonathan Ferris titwemmen, allura prima faciae jkun Hisser li 1-ishma f'Egrant Inc ma humiex ta' Michelle Muscat, izda huma tal-Partit Laburista. Jekk skont din il-verzjoni ta' Ferris dawn 1-ishma ma humiex ta' Michelle Muscat, allura wahda mill-kweziti ta' din 1-inkjesta tkun giet imwiegba. John Dalli pero ma jikkonfermax li qal dan id-diskors lil Jonathan Ferris. Din il-verzjoni ta' Ferris tnissel kunflitt fil-provi migbura mhux daqstant fuq is-sustanza ta' jekk 1-ishma f'Egrant Inc humiex rikonducibbli lil Michelle Muscat. Din 1-inkjesta ma gietx imqabda biex tistharreg ta' min huma 1-ishma ta' Egrant Inc £1-astratt jew b'mod generali, izda hija mibdija fuq notitia 1384 () ~ '-··~..i..~vJ criminis pernjata fuq 1-allegazzjonijiet maghmula minn Daphne Caruana Galizia Ii 1-ishma f'Egrant Inc huma proprjeta ta' Michelle Muscat mizmuma ghaliha minn persuni imqabda minn Mossack Fonesca. Ixxiehda ta' Ferris tikkontradiCi dan. Mill-banda 1-ohra hemm divergenza wkoll bejn dak Ii jixhed Ferris dwar (' ir-ragunijiet ghaliex huwa ma thalliex ikompli jkun involut fl- _; investigazzjonijiet Ii kienu qeghdin isiru bi thejjijja fir-rigward tat-tielet rapport analitiku Ii hareg mir-rivelazzjonijiet tal-Panama Papers nonche t-terminazzjoni tal-impjieg tieghu minn mal-FIAU max- moghtija mirrapprezentanti tal-FIAU. Jonathan Ferris ghamel ukoll riferenza ghall-kontenut tal-Compliance Report tal-FIAU tas-17 ta' Mejju 2016 Ii kien sar wara 1-ispezzjoni ·S maghmula fil-Bank Pilatus. Ferris jghid Ii dik il-parti Ii kienet titratta dak il-paragrafu fejn kien issemma' Ii kien hemm pagament ta' madwar miljun (ewro) Ii ma kienx gie registrat b'mod sufficjenti kif jixraq mill-Bank Pilatus. Jonathan Ferris itenni Ii dan it-trasferiment kien sar minn Leyla Aliyeva u Ii 1-beneficjarju kienet "Buttardi" (u skont ix-xiehda tieghu kumpanija ta' Michelle Buttigieg u Michelle Muscat). Anke hawnhekk dak Ii kien qieghed jallega Jonathan Ferris kien imur kontra dak miktub minn Caruana Galizia u mirtn dak Ii qalet Ii rat Maria Efimova fil-Bank 1385 ' ..... '- _. i.:..;.\.iD Pilatus fis-sens Ii kien sar trasferiment ta' erba' mitt elf dollaru Amerikan ($400,000) mis-self Ii kienet hadet Negarin Sadrhasheminejad direttament lil Michelle Buttigieg. Skont Jonathan Ferris issa dan it-trasferiment kien sar minn Leyla Aliyeva lil Michelle Buttigieg. Biex inkun assigurat Ii ma thalla xejn barra fuq dan ii-punt, regghu gew ingunti 1-istess xhieda Ii kienu diga xehdu xhur qabel meta gie trattat irrikors Ii kien sar minn Pierre Portelli dwar dan ii-Compliance Report Ii kien gie leaked lilu. Regghu gew ikkonfrontajt lil-impjegati tal-FIAU, prezenti u passati, din id-darba ordnati j gibu I-working documents taghhom Ii fuqhom gew ba.Zati 1-konklU.Zjonijiet taghhom Ii fuqu sar il- Compliance Report. Kemm mix-xiehda taghhom, kemm mill-working documents taghhom kif ukoll mill-Compliance Report de quo din 1allegazzjoni ta' Ferris ma ssib ebda sostenn. Anzi din 1-interpretazzjoni Ii kienu qeghdin jaghtu r-rapprezentanti tal- FIAU ghal din il-kwistjoni giet ukoll sottomessa ghall-analizi tal-Forensic Accountant Miroslava Milenovic sabiex tistharreg dawn ic-Cifri u ttrasferimenti kollha Ii kienu saru minn Leyla Aliyeva jew il-kumpanija taghha Sahra FZCO u Ii kienu ghaddew mill-Bank Pilatus. Kif jirrizulta mir-relazzjoni tal-Forensic Accountant Miroslava Milenovic mid- dokumenti prelevati mill-Bank Pilatus din it-transazzjoni allegata minn 1386 () . - - , µJo~ \;;.;l.uCd Jonathan Ferris ma kellha x'taqsam xejn ma' Buttardi, Michelle Buttigieg jew Michelle Muscat. Jidher ghalhekk Ii 1-allegazzjonijiet Ii ghamel Jonathan Ferris ma jistghux jigu konfermati prima faciae korretti. 9. Rikors ta' Emanuel Delia u tal-Profs Godfrey Leone Ganado tad-29 ta' Jannar 2018 biex jipprovdu informazzjoni relattiva ghal Michelle Buttigieg (Buttardi) Illi permezz ta' rikors iffirmat mill-Avukat Dr. Jason Azzopardi, r-rikorrenti stqarrew li huma kellhom informazzjoni li kienu jafu di scientia propria informazzjoni dettaljata li kienet attinenti direttament fuq is-suggett meritu ta' din 1-inkjesta u hassewhom £id-dover li jghadduha lill-Magistrat Inkwirenti taht gurament. B'hekk talbu sabiex jithallew jixhdu taht gurament u jghaddu din I-informazzjoni lill-Magistrat Inkwirenti. Ir-rikorrenti gew mismugha nhar il-31 ta' Jannar 2018. L-informazzjoni Ii provdew kienet reiattiva ghall-informazzjoni Ii kienet harget mill-artiklu 1387 . - J pubblikat minn Daphne Caruana Galizia dwar 1-allegat trasferiment ta' flus Ii kien sar minn Negarin Sadrhasheminejad lil Michelle Buttigieg ezercenti 1-kummerc taht 1-isem Buttardi fl-ammont ta' erba' mitt elf dollaru Amerikan ($400,000). Din ma kienetx wahda mmn dawk 1-allegazzjonijiet principali kienu jiffurmaw il-meritu tal-Inkjesta Egrant Inc. Biss kienet bdiet issir ftit analiZi () ta' dan 1-artiklu fl-isfond biex ikun jista' jigi ccarat kemm u safejn 1allegazzjonijiet ta' Caruana Galizia u x-xiehda t'Efimova setghu kienu bazati fuq il-provi f' dan il-kaz. Kien gie stabbilit gja Ii fuq ba:Zi prima faciae, anke grazzi ghall-dik il-parti tar-relazzjoni tal-Forensic Accountant Miroslava Milenovic Ii kienet tittratta s-self ta' Negarin Sadrhasheminejad Ii din 1allegazzjoni ma kienetx prima faciae sorretta minn provi diretti u indiretti attendibbli migbura matul il-kors ta' din 1-inkjesta. ( Stante Ii dan 1-artiklu u 1-fatti kontenuti fih ma kienux fil-focus principali ta1 din1-inkjesta,. u stante li fi kwalunkwe kri,. 1-allegazzjoni ma kienetx prima faciae sorretta minn provi diretti u indiretti attendibbli migbura matul il-kors ta' din 1-inkjesta 1-informazzjoni moghtija mir-rikorrenti ma gietx mistharga ulterjorjment. 1388 \ \.' '-' .i u . :·; v;) 10. Rikors tal-MPEDavid Casa sabiexjipprovdi informazzjoni relattiva ghal allegat tixhim konness mal-LNG Tanker Illi permezz ta' rikors iffirmat mill-Avukat Dr. Jason Azzopardi, ir-rikorrent ippremetta li : - Illi 1-esponent huwa Membru tal-Parlament Ewropew; illi 1-esponent diversi gimghat ilu waslet ghandu informazzjoni u dokumentazzjoni dettaljata immens li jolqtu mill-vicin hafna 1-mertu ta' din 1-Inkjesta; lli 1-esponent ghamel il-verifiki u analizi necessarji ta' din 1-informazzjoni Ii waslet ghandu u issa jinsab f'pozizzjoni li b'serenita jghaddi din I-informazzjoni Iii Magistrat Inkwiren ti; lli din 1-informazzjoni dettaljata tinkludi inkartament u rapport ta' 110 pagna li hu ta' gravita u serjeta inawdita; Illi hu d-dover tal-esponent li jghaddi taht gurament ill Magistrat Inkwirenti din 1evidenza gdida u li 1-awtoritajiet tal-pajjiz hbew mill-Magistrat Inkwirenti; illi b'sens ta' dover u lealta lejn il-Magistrat Inkwirenti 1-esponent ma zvelax 'l pubbliku jew media il-kontenut ta' din 1-evidenza u informazzjoni dettaljata (anke jekk tali evidenza hi prettament ta' interess pubbliku ghax titratta skemi, sistemi, agir u kolluzjoni f'korruzzjoni u hasil ta' flus fuq skala ingenti minn membri tal-Ezekuttiv u ufficjali pubblici ohra £1-Ufficju tal-Prim Ministru, li qatt ma rajna bhalha f'pajjizna) hlief li dalghodu huwa informa 'l pubbliku f'konferenza tal-ahbarijiet qasira hafna li 1389 . v..., . \ iu ~ J kien ser jintavola dan ir-rikors u li 1-evidenza hi msejsa fuq rapport dettaljat talFinancial Intelligence Analysis Unit u x'kienet il-konkluzjoni ta' dan it-rapport biss. Dwar il-kontenut u provi akkwiziti fir-rapport tal-FIAU u li hu 1-bazi tal-evidenza ghand 1-esponent, 1-esponent ma zvela xejn u ma qal xejn; llii 1-esponent minn issa jinforrna 'l Magistrat Inkwirenti li hu jinsab ghaddisposizzjoni tal-Magistrat Inkwirenti rnill-liurn stess sa nhar it-Tlieta li gej krnieni filghodu peress li t-Tlieta fl-12pm isiefer Brussel ghal seduta fil-Parlarnent Ewropew; Ghaldaqstant I-esponent umilrnent jitlob 'l Magistrat Inkwirenti jaghtih udjenza b'urgenza, possibilrnent anke llurn stess ikun f'liema hin ikun, biex taht gurament huwa jkun jista' jghaddi lil Magistrat Inkwirenti 1-evidenza u inforrnazzjoni li huwa ghandu u dan taht kull provvediment li 1-Magistrat joghggbu jordna. Illi 1-inkjesta tkun £' qaghda ahjar li tevalwa 1-meritu ta' dan ir-rikors David Casa gie ordnat sabiex jidher personalment nhar it-Tnejn 19 ta' Frar 2018 fid09:00. Qabel ma gie dec:i.Z jekk David Casa ghandux jixhed bil-gurament, gie mistoqsi minghajr gurament tieghu jekk dak li kien ser jixhed dwaru kienx relatat mal-meritu ta' rikors precedenti li kien ipprezenta Pierre Portelli dwar 1-allegazzjonijiet imnissla minn dokument qafas tal-FIAU li kien qieghed jistharreg allegati involvimenti ta' Keith Schembri u Konrad Mizzi fir-rigward allegati tixhim £1-ikkummissjunar tat-Tanker LNG. Casa ikkonferma li 1-meritu ta' dak li ried jistqarr kienet informazzjoni li 1390 tirrigwarda dan, gli.alkernm f' dak 1-istadju ma stqarrx din 1-informazzjoni x'kienet u mnejn kien gab ha. Ghalhekk stante Ii I-meritµ ta' dak kien ser jistqarr Casa kien identiku ghall-meritu ta' dak Ii diga kien prezenta Pierre Portelli fir-rikors precedenti tieghu u Ii kien gie dekretat fid-19 ta' Gunju 2017, u stante Ii IFIAU kienu gew ordnati sabiex jibqghu ghaddejjin bl-analizi taghhom u Ii jibqghu jaggornaw lill-inkjesta perjodikament bl-i.Zviluppi Ii kienu qeghdin isiru minn zmien ghal zmien permezz ta' timeline of events, gie deciz Ii r-Rapprezentanti tal-FIAU jergghu, ghal darb' ohra jinstemghu bilgurament sabiex jaggornaw it-timeline of events biex jigi aggornat ilprogress li huma kienu rregistraw. Nhar il-21 ta' Frar 2018 xehdu bil-gurament Iii Kenneth Farrugia, Alfred (. Farrugia u Iii Ruth Aisthrope Gauci Ii pprezentaw timeline of events aggornat Ii kienu juri x-xoghol li kien sar u kien ghadu ghaddej fil-gbir t'iktar informazzjoni qabel jigi konklU.Z ir-rapport analitiku finali taghhom lill-Kummissarju tal-Pulizija. 1391 .._. :...• .i ' .. I CJ FJ (.,.} W ara Ii nstemgli.et din ix-xiehda, gie deciz Ii, qabel xejn, bli.al ma kien irrikors ta' Pierre Portelli qablu, dan ir-rikors ta' David Casa ma kienx jaqa fil-parametri tal-inkjesta Egrant Inc. Izda stante Ii r-rikors ta' Pierre Portelli kien gie diga dekretat fid-19 ta' Gunju 2017 u 1-Magistrat Inkwirenti kien ordna lill-FIAU biex ikomplu jali.dmu fuq 1-istli.arrig tagli.hom u jaggornaw 1-inkjesta perjodikament bl- ( _) iZviluppi tal-istli.arrig Ii kienu qegli.din jagli.mlu, gie deciz Ii din ilposizzjoni tibqa' dik prevalenti, u dan fid-dawl tal-izviluppi Ii kienu saru sa' dak ii-punt, in linea ma dak iddekretat fid-19 ta' Gunju 2017. Din id-deciZj oni tat il-frott taghha gli.ax permezz ta' nota datata 28 ta' Marzu 2018 1-FIAU 1-inkjesta giet infurmata Ii 1-analizi tal-FIAU dwar allegati tixli.im fl-ikkummissjunar tat-Tanker LNG kienet giet konklU.Za u 1-FIAU kien issottometta rapport analitiku lill-Kummissarju tal-Pulizija gli.al aktar investigazzjonijiet skont 1-Artikolu 31 tal-Att kontra I-Money Laundering nhar is-26 ta' Marzu 2018. 1392 ( v ..... ...;!..~ ·1 e;,j 11.Rikors tal-Kummissarju tal-Pulizija ghall-informazjoni migjuba in segwitu ghall-ezekuzzjoni tal-Mandat t'Investigazzjoni Ewropew mar-Repubblika tal-Germanja In segwitu ghall-ezekuzzjoni ta' dan il-Mandat t'Investigazzjoni Ewropew permezz ta' rikors datat 17 t' April 2018 il-Kummissarju tal-Pulizija talab li jinghata kopja tad-dokumentazzjoni li 1-Awtoritajiet GermaniZi ghaddewli wara li ppremetta li xtaq li jkollu din 1-informazzjoni sabiex ikun jista' ju:laha b'rabta ma investigazzjonijiet ohra, inklu:l dawk li s'issa ma kienux parti la minn din 1-inkjesta u 1-anqas minn inkjesti ohra. Illi b'digriet tas-27 t' April 2018, wara Ii gie ikkunsidrat li 1-informazzjoni migjuba minghand 1-Awtoritajiet GermaniZi kienet tolqot mhux biss ilmeritu ta' din 1-inkjesta iZda wkoll kienet rilevanti ghal diversi { -- investigazzjonijiet Ii kienu kurrenti jew Ii setghu jinbdew fil-gejjieni, ittalba giet milqugha. Kopja tal-informazzjoni digitali giet mghoddija lillKummissarju tal-Pulizija. 12. Informazzjoni moghtija lili mill-Gumalist tat-Times of Malta Jacob Borg. 1393 ..._ .t '". ~ .l ':.l .J i:J.: Nhar it-Tlieta 12 ta' Gunju 2018 fl-10:00 Jacob Borg, Gurnalist mit-Times of Malta iddepozita fl-atti tal-inkjesta faxxiklu ta' dokumenti ghallanalii:i tal-Magistrat Inkwirenti. Dawn id-dokumenti kienu simili ghal parti mill-faxxiklu ta' dokumenti Ii kienu gew ricevuti minghand 1Awtoritajiet Gudizzjarji Germanizi bhala partimill-Panama Papers Cache Ii kienu mehuda minn leaks Ii kienu saru fis-sena 2017. Biss kellhom siltiet Ii kienu jirrelataw ghal emails interni Ii kienu gew skambjati bejn impjegati ta' Mossack Fonseca, prinpilament bejn Mirzella Tunon u ( ) Josette Roquebert Ii ma kienux jifformaw parti minn din 1-informazzjoni sottomessa minn Jacob Borg. Kopja ta' dawn id-dokumenti giet mghoddija ghall-anali.Zi tal-Forensic Accountants Harbinson Forensics. ( 1394 ,.., ~~..i:.UtJJ Laqgha mal-Membri Parlamentari Ewropej Ana Gomes, Sven Giegold u David Casa Nhar it-30 ta' Mejju 2018 fis-1351 il-Magistrat Inkwirenti irCieva email indirizzata lilu personali minghand il-Membru Parlamentari Ewropew Ana Gomes (GOMES Ana Maria [anamaria.gomes@europarl.europa.eu]) li kienet taqra hekk : - Magistrate Aaron Bugeja Dear Mr. Bugeja, I, along with colleagues Sven Giegold and David Casa, will come to Valetta on the 1•1 of June to have a series of meetings in follow up of the European Parliament ad hoc Delegation on the rule of law in Malta (30 November-1 December 2018). We would appreciate if you could meet with us to discuss the inquiry you lead on the Egrant case at Europe House, or in another place of your preference, at 13:00. Please let us know of your availability. Thank you. Best regards, 1395 ,-;, ~--·~~~D Ana GOMES Member of the European Parliament ASP 14G 205, Rue Wiertz 60, B-1047 Brussels +3222847824 anamaria. gomes@ep.europa.eu '"""""'.anagomes.eu (' Din I-email giet imwiegba dakinhar stess fil-16:36 permezz ta' email li kienet taqra hekk : Honourable Gomes, Many thanks for your invitation. I shall consult with the Chief Justice and revert back to you as soon as possible. Thanks and best regards, Aaron M. Bugeja Magistrate 1396 ( Sussegwentement, din I-email giet segwita bl-email datata 30 ta' Mejju fl22:13: Honourable Gomes, I would like to inform you that I accept your invitation for a meeting which, at this stage of this ongoing inquiry and in line with my Judicial duties, will have to concentrate on general legal matters and on non case-specific issues as I am, by Law, precluded from divulging any of the findings in the inquiry. I May I please suggest to host your Delegation this Friday at 13:00 at the Conference Room of the Courts of Justice in Valletta. While awaiting your reply, I remain, Yours truly Aaron M. Bugeja Magistrate. Il-MPE Gomes wiegbet lura permezz ta' email datata 31 ta' Mejju 2018 fid0935 fejn qalet Ii: Dear Magistrate, Thank you. We will be there at 13:00. Best regards, 1397 - ~; ·- ·-· _;_ ~ "' J Ana GOMES Member of the European Parliament ASP 14G 205, Rue Wiertz 60, B-1047 Brussels +3222847824 anarnaria.gornes@ep.europa.eu www .anagomes.eu (} Din giet imwiegba lura fis-1407: - Honourable Gomes, Thanks a lot. See you tomorrow at 13:00. ( Best regards. Aaron M. Bugeja Magistrate Din il-laqgha saret nhar il-Gimgha 1-1 ta' Gunju 2018 fil-Conference Room tal-Qorti. Prezenti gli.aliha kien hemm it-tliet MPE Gomes, Giegold u 1398 .. · •""t ..._· ·-· J. -:) t..: J Casa filwaqt Ii kien hemm ukoll zewg funzjonarji tal-Parlament Ewropew f'Malta. Mal-Magistrat Inkwirenti kien hemm tassistih id-Deputat Registratur Christianne Borg. 11-ftugli. tal-laqgli.a sar mill-MPE Gomes Ii spjegat 1-iskop tal-vizita tagli.hom f'Malta kif ukoll dwar it-tli.assib Ii huma gli.andhom dwar is- ( sistemi Guclizzjarji u taz-zamma tal-ordni f'Malta. Qalet Ii kienu jafu blinkjesta Egrant Inc. u Ii kellhom interess fiha u kellhom xi mistoqsijiet Ii kienu jolqtu din 1-inkjesta, Ii pero kienu jafu li jiena ma setgli.ux jigu imwiegba mill-Magistrat lnkwirenti. 11-Magistrat sottoskritt sahaq dak Ii kien diga kiteb fis-sens Ii huwa kien prekluz milli jitkellem ma terzi fuq materji specifici Ii jolqtu 1-inkjesta Egrant Inc inkwantu marbut bis-sigriet istruttorju. Izda kien lest Ii j aqsam ( magli.hom informazzjoni generali dwar in-natura ta' inkjesti magisterjali £'Malta, kif huma regolati u xi proceduri hemm dwar kif tibda, tkompli u meta tispicca inkjesta Magisterjali. Dawn il-proceduri gew spjegajti skont dak li joli.rog mill-Ligi u mill-gurispmdenza Maltija, senjatament ssustanza tal-Artikoli 546 sa 569 u d-dettami tas-sentenza tal-Qorti talAppell Kriminali (Superjuri) fl-ismijiet Ir-Repubblika ta' Malta vs.]as on Calleja. 1399 f Fl-ebda hln ma gew zvelati dettalji specifici dwar 1-inkjesta Egrant Inc, ghajr hlief dak Ii kien ovvju f'kull inkjesta ta' dan it-tip fis-sens Ii jkun hemm li.atra ta' esperti teknici, Ii f'dan il-ka.Z ma kienux Maltin, gli.ajr hlief wieli.ed; Ii I-process tal-gabra tal-provi sar kemm minn sorsi diretti Maltin kif ukoll minn sorsi barranin, Ii fil-qadi ta' dmiru 1-Magistrat kien jahdem id f'id mal-Pulizija Ezekuttiva, Ii 1-Inkjesta kienet qegli.da tanalizza kwantita enormi t'informazzjoni migbura, fosthom ( informazzjoni minn mijiet ta' xhieda; Ii 1-inkjesta tiffoka fuq it-termini tan-notitia criminis u r-rapport Ii jkun maghmul mill-Kummissarju talPulizija. Gie spjegajt lilhom ukoll mhux hiss ir-rwol tal-Magistrat Inkwirenti matul inkjesta iZda x'jigri wkoll meta inkjesta tigi maghluqa. Gie imfiehem xi jkun 1-interazzjoni Ii jista' jkun hemm bejn il-Kummissarju (_ tal-Pulizija u 1-Avukat Generali, fis-sens Ii f'ka.Z ta' dubju, ilKummissarju tal-Pulizija jista' jitlob il-parir tal-Avukat Generali u ddecizjoni ahltarija tkun dik tal-Avukat Generali. t Gie spjegajt ukoll li £'Malta il-Magistrat Inkwirenti ma gli.andux skwadra ta' Pulizija Gudizzjarja responsabbli direttament lilu, izda huwa meli.tieg 1400 Ii jU.Za s-servizzi tal-Pulizija Ezekuttiva kapeggjata mill-Kummissarju tal- Pulizija. Giet ribadit ukoll Ii a differenza tal-Prosekuturi barra minn Malta, Ii normalment ikunu titolari tal-inkjesti (u mhux Magistrati bhal ma qeghda s-sistema f'Malta) il-Magistrat Malti ma ghandux skwadra ta' nies jahdmu mieghu u Ii maghhom jista' jaqsam 1-ideat tieghu dwar 1inkjesta ghax f'Malta huwa jrid jaghmel ix-xoghol tieghu wahdu, blghajnuna tal-esperti u bl-awzilju tal-Pulizija Ezekuttiva. Sam certi mistoqsijiet Ii peress Ii dehm wisq specifici ma gewx imwiegba mill-Magistrat Inkwirenti- bhal mistoqsija dwar Ali Sadr, il-Bank Pilatus u 1-informazzjoni mehuda minnu, jekk gietx ricevuta informazzjoni minghand 1-Awtoritajiet f'Dubai, dwar f'liema stadju waslet 1-Inkjesta Egrant Inc. nonche mistoqsija ohra dwar Maria Efimova. ( Fuq domanda tal-MPE Sven Giegold (Ii mill-mod kif saret kien evidenti Ii jidher infurmat dwar il-mawra tieghi fil-Germanja in konnessjoni mal- Panama Papers) ikkonfermajt Ii kont f'kuntatt ma' diversi awtoritajiet esteri fosthom mal-Awtoritajiet Gudizzjarji Germanizi. 11-laqgha hadet madwar siegha u 1-Magistrat Inkwirenti gie infurmat Ii kellhom jibghatu kopja formali tar-rapport taghhom meta kien ikun lest. 1401 t.,• ..... - ~ .- -, :. :· u (.; ..- Sal-gumata tar-redazzjoni ta' dan il-Proces Verbal ebda tali rapport ma gie ricevut mill-Magistrat Inkwirenti. I / I / 1402 .r • - .- ~, ~vl.~LJ Konkluzjonijiet Principali tal-Inkjesta Egrant Inc. In segwitu ghar-rapport tal-Kummissarju tal-Pulizija datat 20 t' April 2017 li jghid: ( Illi ilium 20 ta' April 2017, il-Kumissarju tal-Pulizija ircieva rapport minghand Dr. Edward Gatt LL.Du Dr. Pawlu Lia LL.D ghan-nom u in rapresentanza ta' 1-0norevoli Prim Ministru Dr. Joseph Muscat, fejn dawn talbu lillKummissatju tal-Pulizija jinvestiga allegazzjonijiet Ii saru mill-gurnalista Daphne Caruana Galizia fin-newsblog taghha fartikolu intitolat "Declarations of trust in Pilatus Bank safe: Egrant Inc shares held far Michelle Muscat"; f'dan 1-imsemmi artikolu, qed jigi allegat illi s-Sinjura Michelle Muscat hija !Ultimate Beneficial Owner ta' Egrant Inc; u Ii 1-Prim Ministru jew membri talfamilja tieghu jew Politically-Exposed Persons ohra (u doe' John Dalli, Keith Schembri, u Konrad Mizzi) setghu kienu involuti fxi forma ta' korruzzjoni, u/jew hasil ta' flus, u/jew transazjonijiet finanzjarji suspetti, provenjenti minn kontijiet ta' Politically-Exposed Persons mill-Azerbaijan, u dan tramite kontijiet fil-Pila tus Bank. Illi dawn 1-allegazzjonijiet serji jimrninaw kemrn 1-amministrazzjoni tal-pajjiz, kif wkoll 1-industrija finanzjarja ta' Malta; Illi f'dan 1-istadju 1-Pulizija qieghdha titlob lill-Magistrat Inkwerenti sabiex tiftah inkjesta halli dawn 1-allegazzjonijiet jigu investigati, anki bl-assistenza ta' esperti li jistghu jigu mahtura tul din 1-investigazzjoni; u sabiex jigu ippriservati u analizati d-dokumenti kollha relativi ma' din 1-investigazzjoni; It-test ta' dan 1-artiklu jaqra hekk :- 1403 . ~~J..:~U~ ~ Declarations of trust in Pilatus Bank safe: Egrant Inc shares held for Michelle Muscat In the kitchen at the offices of Pilatus Bank in Ta' Xbiex, there is a safe in which certain files are kept, and also particular documents marked for extreme secrecy. The safe used to be in the bank CEO's office, but for some reason was moved to the kitchen. In this safe, documents are held pertaining to Russian clients of the bank, and to Maltese PEP, including John Dalli, consultant to Prime Minister Muscat, and Keith Schembri, the Prime Minister's chief of staff, both of whom have accounts with the bank in their own personal names. Dalli's account is not used much, but the Prime Minister's chief of staff uses his regularly and his statements show highly suspicious transactions involving people in Azerbaijan. This bank account is separate to the one held in the name of his once-secret Panama company, Tillgate Inc. c. The safe in the kitchen at Pilatus Bank also contains the documents that answer the question which the whole of Malta has been asking this past year: who owns Egrant Inc, the third company Brian Tonn.a set up in Panama, for somebody so important that the name had to be given over Skype, rather than in an email as it was for Konrad Mizzi and Keith Schembri. Those documents in the Pilatus Bank kitchen-safe are declarations of trust which show that shares in Egrant Inc are held by Mossack Fonseca nominees for "Mrs Michelle Muscat". The declarations of trust were provided to the bank by Brian Tonn.a, as a prerequisite for opening an account for Egrant Inc, for which the identity of the ultimate beneficial owner is required. Mrs Muscat's name is also given on another document held in the bank's safe: the account opening form for Egrant Inc. These documents have been scanned and uploaded to the cloud, for security purposes, by third parties so that they cannot be destroyed by the bank. 1404 c Dan 1-artiklu kien precedut minn iehor li kien intitolat US$1.017 million in single transaction from Azerbaijan-owned company to Egrant Inc. It-test ta' dan 1-artiklu huwa s-segwenti : ( US$1.017 million in single transaction from Azerbaijan-owned company to Egrant Inc In March last year, Al Sahra FZCO - a company incorporated in Dubai's free zone - made a single payment transaction of US$1.017 million to Egrant Inc, a company incorporated in Panama in 2013. The transaction, which was described as a "loan payment", was made from Al Sahra's account at Pilatus Bank in Malta, to an account which Egrant Inc holds with a bank in Dubai. This was not the only "loan payment" which Egrant Inc received from Al Sahra FZCO, but it was the largest single transaction. Other "loan payments" were of around US$100,000 each and made twice a week over several weeks in January, February and March last year. ( The bank account opening form for Al Sahra FZCO at Pilatus Bank gives Leyla Aliyeva, daughter of Ilham Aliyev, ruler of Azerbaijan, as the ultimate beneficial owner of the company. Payment instructions for Al Sahra were given by Farnoush Farsian. Egrant Inc also has an account at Pilatus Bank in Malta, but the money was significantly- not paid into that account. It was moved out of the country. The transaction was so large and raised so many questions that Pilatus Bank's US correspondent bank (it was a dollar transaction, and at the time the bank had two US correspondent banks) stopped it. After several days of negotiations, it went through. 1405 \.:· \J .i. ~ ~ .., 0 Until the payment was released, an employee at Nexia BT - which made the arrangements to set up Egrant Inc in Panama with Mossack Fonseca in 2013 rang Pilatus Bank several times a day, every day, to check on progress and to chase it up. This website has the name of the employee, who left Nexia BT for other employment when the Panama Papers scandal broke worldwide the following month, but has not spoken to him. The Nexia BT employee who followed up on this banking transaction is the same one who submitted to Pilatus Bank the bank account opening forms for Egrant Inc and for Tillgate Inc (UBO Keith Schembri) and Heamville Inc (UBO Konrad Mizzi), which also have accounts at Pilatus Bank in Malta. ( Like Egrant Inc, the other two companies have accounts at a bank in Dubai, too. F' din 1-inkjesta ingabret evidenza estensiva minn diversi sorsi Ii kienu jinkludu: 1. Dhul, perkwiZizzjoni, qbid u zamma ta' dokumenti stampati u digitali mill-Uffidni tad-Ditta Nexia BT kif ukoll tal-Bank Pilatus, kif ukoll ta' Brian Torma u Karl Cini, nonche persuni ohra involuti £1-inkjesti in re Willerby (per Magistrat Dottor Natasha Galea Sciberras) u in re Hillman (per Magistrat Dottor Josette Demicoli). 2. Smiegh ta' 477 testimonjanza ta' persuni involuti direttament jew indirettament mal-allegazzjonijiet meritu ta' din 1-inkjesta, fosthom ixxhieda prindpali infushom - Daphne Caruana Galizia, Maria Efimova, Dr. Joseph Muscat, Michelle Muscat, Keith Schembri, Dr. Konrad 1406 ( .- ~ t.· OJ L ~ ,.._: u s· Mizzi, John Dalli, Brian Torma, Karl Cini, Ali Sadr Hasheminejad, Hamidreza Ghanbari, Claude-Ann Sant Fournier, Antoniella Gauci, kif ukoll 1-Awdituri tal-Bank Pilatus KPMG, PWC u Deloitte Malta, nonche xiehda oltra bhal Pierre Portelli Ii fomew informazzjoni utli ghal din 1-inkjesta. Dan minbarra x-xiehda tal-Kummissarju tal- Pulizija u 1-oghola ufficjali tal-Korp, kif ukoll dawk direttament involuti fl-investigazzjonijiet, 1-informazzjoni migjuba mill- ezekuzzjoni tal-ittri rogatorji, fosthom dawk mill-Panama fejn xehdu Jaqueline Alexander, Verna de Nelson, Luis Quiel kif ukoll Juergen Mossack, kif ukoll 1-informazzjoni 1-oltra kollha Ii tinsab inklliZa f' dan il-Proces Verbal. 3. Talbiet ghal evidenza bil-mezz t'ittri rogatorjali jew talbiet ghal assistenza ohra lejn diversi pajjiZi Ii kellhom x'jaqsmu malallegazzjonijiet meritu ta' din 1-inkjesta : a. Ir-Repubblika tal-Panama; ( b. Ir-Renju tal-Belgju; c. L-Emirati Gharab Maghquda; u d. Ir-Repubblika tal-Germanja - fil-forma ta' Mandat t'Investigazzjoni Ewropew. e. Stati Uniti tal-Amerika fil-forma preservazzjoni ta' informazzjoni digitali. 4. L-operat ta' esperti teknid mahtura fosthom : 1407 ta' talba ghal ' ' \,. ~.,..,i"..:.:.:;.j a. Esperti fil-gbir, preservazzjoni u analiZi ta' data digitali: Dr. Godwin Caruana, 1-Ispettur Timothy Zammit u Ansec IA Limited tal-Irlanda ta' Fuq, ir-Renju Unit Ii gabru u ppreservaw u hadmu fuq id-data digitali migbura mill-Bank Pilatus u Nexia BT kif ukoll Karl Cini u Brian Torma personalment, nonche 1-kumpanija MFSP Financial Management Limited u Matthew Pace. b. Esperti dwar is-software Bankarju Oracle Flexcube Universal Banking System Ii hadmu fuq is-software bankarju tal-Bank Pilatus u (~ kkonfermaw 1-integrita tal-programm Oracle Flexcube uiat mil-Bank Pilatus fl-operazzjonijiet tieghu sa mill-ewwel jum tal-operazzjonijiet tieghu il-quddiem u Ii 1-informazzjoni Ii hemm kontenuta fl-istess core banking system hi ta min jorbot fuqha. c. II-Forensic Accountant Miroslava Milenovic Ii analizzat prinCipalment id-dokumenti stampati u 1-informazzjoni bankarja mehuda mill-core banking system tal-Bank Pilatus, nonche d-dokumentazzjoni stampata elevata minghand Nexia BT u 1-kumpanija MFSP Financial Management Limited u Matthew Pace. d. II-Forensic Accountants Harbinson Forensics tal-Irlanda ta' Fuq, Renju Unit Ii analizzaw id-data digitali elevata minghand il-Bank Pilatus, Karl Cini, Brian Torma, Nexia BT u 1-kumpanija MFSP Financial Management Limited u Matthew Pace; e. II-Forensic Digital Analyst Elisabeth Briggs ta' Key Forensic Services ta' Coventry fl-Ingilterra, Renju Unit Ii analizzat il-kopji tad-declarations 1408 ( .:- . . ,~ \: . . ..i;.~~J of trust ezibiti fl-atti ta' din 1-inkjesta minn Pierre Portelli flimkien ma dikjarazzjoni tieghu u li wara li qablithom mal-firem originali u awtentid ta' Jaqueline Alexander sabet li dawn ma kienux jaqblu mal-firem ta' Jaquneline Alexander. f. L-Avukat mill-Panama Fernando Berguido li foma parir legali dwar il-Ligi li tirregola 1-kumpaniji fil-Panama .. g. Scene of Crime Officers li gabru footage minn CCTV cameras mill-WA ( u mill-Bank Pilatus kif ukoll li hadu diversi rittratti Din 1-evidenza diretta u expertise teknika waslet biex stabbiliet li kien hemm diversi punti li kienu jikkontrastaw serjament mal-allegazzjonijiet maghmula minn Daphne Caruana Galizia, b'mod partikolari dawk iddettalji li kienu jistriehu fuq 1-istorja mistqarra lilha minn Maria Efimova nonche informazzjoni ohra li rriZulta li giet interpretata b'mod ha:Zin migjuba minn leaks mill-FIAU. (__,.,. _ Dwar dan ir-rapport imsejjes kif inhu fuq 1-artikli ta' Daphne Caruana Galizia mistharga, mill-evidenza u mill-analiZi li saret mill-esperti mahtura, irriZulta pruvat sal-grad rikjest mill-Ligi li l. Ix-xiehda tal-impjegati tal-Bank Pilatus ma kienux kollha jaqblu dwar 1- ezistenza ta' safe jew filing cabinet miZmum fil-kCina tal-Ufficini tal-Bank 1409 --, l ~- ;_\ .l~J..t." Pilatus; iZda mill-assjem tal-provi migbura jirri.Zulta Ii dan il-Bank kellu filing cabinet, maghruf ukoll minn bosta impjegati bhala safe, Ii kien jissakkar u Ii ghal xi zmien, probabbilment kien fil-kcina. Fil-Bank Pilatus instabu diversi dokumenti Ii kienu jaghmlu riferenza ghall-uzu ta' safe u dwar il-kontenut tieghu prinC:ipalment konsistenti f' dokumenti kunfidenzjali ta' klijenti importanti ghal Bank, inkluz PEP Maltin. (_ 2. Ma nstabu ebda dokumenti, la £is-safe jew filing cabinet Ii kien fil-kcina u 1-anqas band' ohra, konsistenti f' declarations of trust Ii kienu juru Ii 1-ishma f'Egrant Inc. kienu miZmuma minn nominees ta' Mossack Fonseca f'isem ta' jew ghall-interess ta' Michelle Muscat. L-uniC:i declarations of Trust Ii rri.Zultaw lil din 1-inkjesta huma dawk Ii 1-kopja taghhom giet depozitata fl-atti tal-inkjesta minn Pierre Portelli flimkien ma dikjarazzjoni tieghu (aktar 1-isfel maghrufa bhala id-declarations of trust) u Ii saret riferenza ghalihom minn Daphne Caruana Galizia fl-artikli taghha, u minn Maria ( Efimova fix-xiehda taghha. 3. Id-declarations of trust gew analizzati minn Forensic Document Analysts Keyforensic Services Limited tar-Renju Unit ghal darbtejn u nstab li 1-firem ta' Jaqueline Alexander indikati fuqhom meta imqablin mal-firem genwini ta' Jaqueline Alexander ma kienux jaqblu. Jaqueline Alexander xehdet fl-atti tal-ittra rogatorja mibghuta lill-Awtoritajiet tal-Panama u 1410 _. 't... ..... -l ..L~.. ~i. kkonfermat li hija ma kienetx kitbet jew ghamlet dawk id-declarations of trust u 1-firem fuq dawk id-dokumenti ma kienux taghha u b'hekk ma setghetx tikkonferma 1-kontenut taghhom. Dawn id-declarations of trust ghalhekk huma dokumenti foloz, maghmula minn xi hadd li f'dan 1istadju ghadu mhux maghruf. Fil-paragrafu 279 tar-relazzjoni taghhom, il-Forensic Accountants Harbinson Forensics jirrimarkaw is-segwenti: - c ./ We have not found any digital versions of the Declarations of Trust you have been given which allegedly show that shares in Egrant Inc are held by Mossack Fonseca nominees for "Mrs Michelle Muscat". We understand that these were allegedly provided to Pilatus by Brian Tonna when it is alleged he opened a bank account for Egrant Inc. Their absence from the data sets of Nexia BT, Pilatus Bank and the Panama Papers would suggest that the Declarations of Trust you have been given were not created in either Pilatus or Nexia BT or by Mossack Fonseca. 4. Din 1-inkjesta sabet ukoll li min iffalsifika dawn id-declarations of trust kellu access ghall-informazzjoni b'riferenza ghal Egrant Inc., Joseph (, Muscat u Michelle Muscat u Nexia BT, liema informazzjoni setghat tinstab facilment minn open sources fuq I-internet, u dettalji ohra dwar ilkumpaniji involuti setghu ukoll jinstabu minn fuq il-website tal-ICIJ jew minn sorsi ohra bhal Dato Capital kif ukoll Opencorporates.com, nonche minn Google searches ta' diversi gurnali Maltin u barranin. 5. Galadarba rriZulta soddisfacentement li dawn id-declarations of trust kienu falsifikati, dawn ma jistax jitqiesu li jikkostitwixxu prova skont il1411 Ligi. II-Forensic Accountants Harbinson Forensics fil-paragrafu 277 jikkonkludu li : 1. We have found nothing in the digital data to suggest that Mrs Muscat, either personally or through companies she may own, had anything to do with Egrant. 2. We have not seen any documents revealing that the UBO of Egrant was anyone other than Brian Tanna. 3. There is also nothing to suggest that there was ever a bank account opened in the name of Egrant. (. 6. Apparti minn hekk ma nstabet ebda rabta dokumentarja stampata jew xiehda oli.ra li torbot lil Michelle Muscat mal-proprjeta tal-ishma tal- Egrant Inc. L-evidenza cirkostanzjali mhix univoka; anzi hija ambigwa u mhux maghquda. F'paragrafu 288 tar-relazzjoni taghhom il-Forensic Accountants Harbinson Forensics jghidu lithe only documents within Pilatus Bank server that we have seen that contain the name of either Michelle Muscat or Egrant are digital downloads of newspaper reports and DCG blogs. Dokumenti stampati ohra sekwestrati mill-Bank Pilatus juru 1-istess haga msemmija minn dawn il-Forensic Accountants. F' dan 1-isfond probatorju ma jistax jitqies pruvat sal-grad li trid il-Ligi li s-sid ahharija t' Egrant Inc kienet Michelle Muscat. 7. Ma rri.Zultax li gew depozitati minn Brian Tonna fil-Bank Pilatus x1 declarations of trust ghall-kumpanija Egrant Inc. F'paragrafu 292 tarrelazzjoni taghhom Harbinson Forensics jghidu li We have found no 1412 (. _/ ~· -- documents which suggest that any declarations of trust in relation to any entity containing the word Egrant were provided to Pilatus by Brian Tanna or anyone else. L-istess jista' jinghad ghad-dokumenti stampati sekwestrati jew :xiehda okulari ohra minn fejn ebda tali prova ma tirriZulta. 8. Ma rriZultax Ii £is-safe jew £ii-filing cabinet Ii kien fil-kcina jew f'xi post iehor fil-Bank Pilatus kien hemm xi bank account opening forms ghal Egrant ( Inc., ghal Dr.Joseph Muscat jew ghal martu Michelle Muscat jew membri tal-familja taghhom. 9. Ma rriZultax Ii Egrant Inc. kellha kont bankarju miftuh, maghluq jew pendenti mal-Bank Pilatus. 10.Ma nstabx Ii fil-Bank Pilatus jew tramite s-servizzi tal-istess Bank kien hemm transazzjonijiet bankarji Ii kienu jinvolvu lil Egrant Inc bhala beneficjarju ta' hlasijiet minn Sahra FZCO jew minn persuni ohra, inklu2 mill-Azerbajgan. 11.Ma rriZultax Ii Joseph Muscat jew Michelle Muscat jew membri talfamilja taghhom kienu klijenti tal-Bank Pilatus jew li kellhom xi kont bankarju personali mal-Bank Pilatus. 1413 IrriZulta Ii Joseph Muscat u . - -'.::... ·- ~ ~ Michelle Muscat kienu jafu lil u gieli ltaqghu ma Ali Sadr u kienu mistednin ghat-tieg tieghu, Ii ghalih attendew ukoll nies Maltin ohra. 12. Wiehed mill-aspetti li din 1-inkjesta stli.arget hija 1-allegazzjoni Ii fil-lejl tal-20 t' April 2017 Ali Sadr inqabad hiereg mill-bieb tal-genb tal-Bank Pilatus b' zewg bagalji tqal mimlija dokumenti li huwa kien ha bil-mohbi mill-Bank Pilatus u li huwa deher igorr il-barra mill-Bank fil-filmati mxandra minn NET TV. Din 1-inkjesta semghet bil-gurament lir- (- rapprezentant tal-linja tal-ajru Deutsche Lufthansa A.G. Dr. Andrew Chetcuti Ganado, li ezebixxa dokumenti Ii kienu juru Ii nhar 1-20 t' April 2017 Ali Sadr kien fuq 1-ajruplan mat-titjira 1276 minn Frankfurt lejn Malta, inkluz is-seat number li kien prenota taht 1-isem Sadr Hashemi Nejad Ali u kien gie boarded fuq dik it-titjira lejn Malta. Huwa gie rintraccjat fuq is-CCTV cameras tal-:MIA hiereg mill-ajruport ghall-habta ta' 11:40am. L-inkjesta gabret is-CCTV footage tal-Bank Pilatus ghal-jum tal-20 t' April 2017. Minn dan is-CCTV footage Ali Sadr jidher diehel flUfficju tal-Bank Pilatus ghall-habta tas-12:45. Minn hemm il-quddiem 1inkjesta ghandha u rat il-footage fejn jidher Ali Sadr il-hin kollu Ii qatta' hemmhekk fil-Bank Pilatus sa' xid-21:15. Gie registrat Ii huwa dahal £1Ufficju tal-Bank Pilatus bil-bagalji li dehru wkoll fil-filmat ta' NET TV meta gie migbud hiereg. Ali Sadr jidher jidhol fil-Boardroom u jitfa' 1- bagalji warajh mal-genb. Jidher johrog tablet, mobile phone, xi karti u xi stationery minn din il-bagalja li 1-parti ta' fuq nett taghha baqghet tidher 1414 () mis-CCTV camera. Jibqa jahdem hemmhekk sa ma hareg f'xil-21:15. Matul dan il-hin jidhru diversi impjegati dehlin u hergin, 1-aktar fosthom Claude-Ann Sant Fournier. Ghall-habta ta' xi 19:24 jihdol Luis Felipe Rivera u jhallilu xi karta li Ali Sadr jitfaghha fil-genb u bil-kemm jaghti kazha. Meta gie biex johrog mill-Bank Pilatus, huwa dahli.al fil-bagalja ttablet u 1-karti li kien hareg qabel u dik il-karta li deher li tah Rivera ghalaq kollox u hareg il-barra. Minn dan is-CCTV footage jirriZulta li 1( allegazzjoni li dakinhar tal-20 t' April 2017 fil-ghaxija Ali Sadr klandestinament hareg kw anti ta kbira ta' dokumenti li kellhom x'jaqsmu mal-allegazzjonijiet li kienet qeghda tippubblika Daphne Caruana Galizia ma rriZultatx pruvata. 13. Dwar allegazzjoni ohra li fil-lejl tal-21 t' April 2017 kien hemm titjira minn Malta lejn Baku £1-Azerbajgan li baqghet sejra lejn Dubai, 1-inkjesta sabet li verament kien hemm din it-titjira. L-inkjesta semghet ix-xiehda l ta' persuni li kienu involuti £1-organizzazjoni u ezekuzzjoni ta' din ittitjira, fosthom lil Nicholas van der Meer li huwa d-Dirigent tal-linja Vista jet kif ukoll dik ta' Ludwig Wright, pilota, nonche Kenneth Chircop minn Malta Air Traffic Services u Martin Dalmas mill-Malta International Airport fost 1-ohrajn. IrriZulta li 1-ajruplan in kwistjoni tal-Vistajet kien wasal Malta mill-ajruport ta' Ben Gurion, £'Israel fid-19 t' April 2017 b'zewg persuni abbord u ma kellux titjira skedata. Biss fl-20 t' April 2017 ghal 15:43 dahlet talba ghal titjira minn Baku £1-AZerbajgan ghal Dubai. 1415 _, .· i,· .\ ... ,;_ -.;: .-'.. \J Peress li dan 1-ajruplan Ii kien jinsab fl-ajruport ta' Malta kien 1-eqreb ajruplan Ii din il-kumpanija kellha lejn Baku, gie assenjat biex imur 1Azerbajgan mingli.ajr passiggieri sabiex imbagli.ad minn hemm ikun jista' jwassal il-persuni li prenotaw it-titjira lejn Dubai. Dan jidher minn email Ii giet mibgli.uta nhar 24th Awissu 2017 12:17 minn Rui Goncalves, Vistafet Limited, Malta lil Nick van der Meer. Jidher pero Ii 1-ekwipagg gie infurmat xi ftit fit-tard dwar din it-titjira Ii kienet sejra u kien jeli.tieg li titlaq kmieni fil-gli.odu tal-21 t' April 2017. Dan jikkonfermaw ukoll 1- (' istess pilota meta xehed. Lali.qu saru 1-arrangamenti meli.tiega sabiex 1ajruplan setgli.a jitlaq minn Malta gli.al li.abta tat-03:30 - 04:00 tal-21 t' April 2017 lejn Baku, fl-Azerbajgan u minn Baku dan jipprocedi lejn Dubai. Telaq fi 03:56 lejn Baku. Skont ix-xiehda tal-Pilota Ludwig Wright£' dik it-titjira Ii telqet minn Malta fis-siegli.at bikrin ta' fil-gli.odu tal-21 t' April 2017bhala positioning flight. Ma kienx hemm passiggieri jew cargo gli.ajr li.lief 1-ekwipagg u 1-effetti personali taghhom konsistenti fi suit case. Kienu tlett piloti u flight attendant. Qabel telqu 1-ajruplan kien sigillat u msakkar. Matul dik it-titjira bejn Malta u Baku, il-bdot kellu wkoll I-annual check tiegli.u u I-instructor kien Andre Pereira. Il-bdot 1ieli.or kien Alexander Schmidt bli.ala training captain. Flight attendant kienet Melanie Primus. Fid-dokumentazzjoni relattiva gli.al dawn it-titjiriet u Ii giet ezebita instabu xi diskrepanzi, fosthom fejn fit-tieni email mibgli.uta lil Nick van 1416 ( ) . ... "-~ t, l. .. • ~ ~.:..4 l. / der Meer kien imni.Zzel li fuq it-titjira lejn Dubai kellu jkun hemm sitt passiggieri mentri f'email olira mibghuta minn Rui Goncalves lil Nick van der Meer kien hemm formula mehmuza Ii kienet tghid Ii dik it-titjira kellha hames passiggieri - erba' adulti u minuri. In-numri tal-passaporti bejn dawn i.Z-zewgt listi ma kienux jaqblu kollha. L-ismijiet tal- passiggieri ma kienux jidhru Ii kienu xi ismijiet Ii 1-inkwirenti ltaqghu maghhom matul il-kors ta' din 1-inkjesta. In definittiva, ghalkemm id-( data, lok, hin, kuntest u diskrepanzi fid-dokumentazzjoni ezibita jistghu jaghtu lok ghal suspetti, ma giex pruvat sal-grad rikjest mill-Ligi Ii fittitjira bejn Malta u Baku fl-AZerbajgan kien hemm xi dokumenti Ii kienu marbuta mal-meritu ta' din 1-inkjesta Ii ttiehdu minn Malta lejn 1AZerbajgan u/jew mill-Azerbajgan lejn Dubai. 14.Fid-dokumenti misjuba fil-Bank Pilatus kien hemm dokumenti Ii jindikaw min kienu 1-klijenti tal-Bank Pilatus, inkluz min kienu I-PEP Ii kellhom kontijiet ma dan il-Bank. Dokument minnhom kien miktub minn Denica Cebova fis-27 ta' Jannar 2016 intitolat "List of clients which KY Cs are in the safe.xlsx". Din il-lista kienet tinkludi kemm lil Keith Schembri (#12 CIF reference 100931 Keith Schembri) kif ukoll lil Sahr a FZCO (#19 CIF reference Sahra FZCO). Ma nstabet ebda riferenza ghalJohn Dalli f' din il-lista. Mill-banda 1-ohra f' din il-lista ma kien hemm ebda riferenza ghal Egrant Inc. jew ghal persuni bil-kunjom Muscat. L-anqas kien hemm xi dokument iehor fil-Bank Pilatus Ii kien jaghmel riferenza ghal xi 1417 - • !t " -, ~· -- .L... - - ·1 ..::L '-'" declarations of trust ghal Egrant Inc Ii kienu mizmuma £'tali safe. Din illista kienet migbura u maghmula f'Jannar 2016 - u ghalhekk qabel ma saru r-rivelazzjonijiet tal-Panama Papers. 15.Il-Bank Pilatus kellu dokumenti Ii kellhom x'jaqsmu ma interessi ta' persuni Russi. Instabu diversi dokumenti u emails Ii kienu jirreferu ghal Russian corporate clients u ghal PEP Maltin. Instabet ukoll spreadsheet ohra "xlsx 20160406 clients database.xlsx" miktuba £'April 2016 fejn kemm John ( Dalli kif ukoll Keith Schembri kienu imsemmija bhala Domestic PEP Maltin. Ma kienx hemm riferenza ghal Joseph Muscat jew Michelle Muscat jew ghal Egrant Inc. 16.F' excel sheet with customer details mibghuta mirm Louis ZarrnT1it lil Claude Ann Sant Fournier nhar it-30 ta' Gunju 2016 jirriZulta Ii kemm John Dalli kif ukoll Keith Schembri huma indikati bhala klijenti tal-Bank Pilatus. Ilkont ta' John Dalli kien jirriZulta maghluq u dawk ta' Keith Schembri kienu miftuhin. Ma kienx hemm riferenza ghal Joseph Muscat jew Michelle Muscat jew ghal Egrant Inc. 17.F' dawn id-dokumenti ma hemmx imsemmi Ii Egrant Inc., Tillgate Inc. jew Hearnville Inc. kienu klijenti tal-Bank Pilatus jew Ii kellhom kont miftuh jew Ii sar tentattiv ghal ftugh ta' kont bankarju. II-Forensic Accountants Harbinson Forensics, fil-paragrafu 371 jghidu Ii : 1418 ( The Pilatus records searched do not show any bank accounts being opened, nor any discussion of the possibility of opening bank accounts at Pilatus for Egrant, Tillgate (UBO Keith Schembri) or Hearnville (UBO Konrad Mizzi). 18.John Dalli kien klijent tal-Bank Pilatus u kellu kont bankarju f'ismu personali li fil-mument tal-bidu inkjesta kien diga maghluq. Il-kont ta' John Dalli ma kienx juri attivita' kbira u ma jirrizultax li John Dalli kien juza dan il-kont regolarment jew li kellu xi transazzjonijiet ma persuni mill-AZerbajgan. It-transazzjonijiet li kien fih il-kont tieghu kienu jikkonsistu fi gbid ta' ammonti zghar ta' flus u hlasijiet ta' overdraft fees, closure of account fees eccetra. 19.Keith Schembri kien klijent tal-Bank Pilatus u kellu zewg kontijiet bankarji f'ismu personali. Il-KYC forms tieghu kienu dettaljati (78 pagni). Ma nstabx li Keith Schembri kien juza dawn il-kontijiet tieghu regolarment in kwantu kien hemm ftit transazzjonijiet mifruxa fuq ( ammont ta' zmien. L-istatements tal-kontijiet tal-bank tieghu ma jurux li saru transazzjonijiet ma persun1 mill-Azerbajgan. Ins tabu transazzjonijiet mal-kumpanija Willerby Trading Inc, li pero huma suggetti ghall-inkjesta separata kondotta mill-Magistrat Dottor Natasha Galea Sciberras in re Willerby. Tidher ukoll transazzjoni bankarja datata 16 t' Awissu 2016 minn fejn jirriZulta li Keith Schembri baghat flus lil 1419 i ,· . . :1 ~ -= ...::... ·- iw tJ Crowe Howarth, 1-Awdituri £'Wellington, New Zealand li kienu dawk responsabbli mill-Haast Trust imwaqfa minnu fit-22 ta' Lulju 2015. 20.Ma nstabx li kien hemm kontijiet bankarji f'isem Konrad Mizzi jew membri tal-familja tieghu fil-Bank Pilatus. 21.Ma rriZultax li kienet tezisti kumpanija bl-isem ta' Al Sahra FZCO u li kienet klijent tal-Bank Pilatus jew Ii kellha xi kont mal-Bank Pilatus. Ghalhekk din il-kumpanija ma setghetx tibghat flus mill-Bank Pilatus lil Egrant Inc jew lil persuni ohra. Ma nstabet ebda riferenza ghal Egrant Inc fis-sistemi bankarji tal-Bank Pilatus. 22.Jirrizulta Ii kien hemm zewg kumpaniji registrati £'Dubai bl-isem ta' Sahra FZCO u Shams Al Sahra FZCO li kienu klijenti tal-Bank Pilatus u li kellhom kont bankarju miftuh hemmhekk u kienu jaghmlu ( .... transazzjonijiet bankarji mill-Bank Pilatus barra minn Malta, inkluz £'Dubai. IZ-zewg kumpaniji kienu jappartjenu lil persuni mill- AZerbajgan u klassifikabbli bhala Politically Exposed Persons. 23.L-UBO ta' Sahra FZCO huma 1-ahwa Leyla Aliyeva u Arzu Aliyeva, ulied il-President tal-Azerbajgan Ilham Aliyev. L-UBO ta' Shams Al Sahra FZCO huma Nijat u Tale Heydarov, ulied il-Minister of Emergency 1420 ~ \.:· i.J 1.. :.:. I'~ ,, l Situations tal-Azerbajgan Kamaladdin Heydarov. Dawn il-kumpaniji jidher li hemm rabta bejniethom u 1-firmatarji awtorizzati tat-tnejn li huma jirriZultaw Farnoush Farsiar u Robert Baker. 24.Jirrizulta li hadd minn dawn il-kumpaniji ma ghamlet trasferimenti jew hlasijiet ta' flejjes mill-kontijiet taghhom fil-Bank Pilatus lil Egrant Inc. la fil-Bank Pilatus u 1-anqas f'xi kont £'Dubai kif imsemmi fl-artiklu. 25.Il-payment instructions ghall-kumpanija Sahra FZCO kienu jinghataw minn Farnoush Farsiar u Robert Baker. Fil-Bank Pilatus ma rriZultat ebda payment instruction jew payment transaction minn Sahra FZCO lil Egrant Inc. mill-kont ta' Sahra FZCO lil Egrant Inc £'Dubai jew fil-Bank Pilatus. 26.Il-Forensic Accountants jaqblu li ma nstabet ebda transazzjoni ta' hlas ta' US$1,017,000 mill-kont ta' Sahra FZCO lil Egrant Inc jew xi transazzjoni ( ohra bejn dawn iZ-zewgt kumpaniji. Jaqblu wkoll li fil-perjodu imsemmi minn Daphne Caruana Galizia fl-artikli taghha kien hemm transazzjonijiet ta' miljuni kbar ta' euro li saru minn Sahra FZCO millBank Pilatus lejn Dubai. Pero dawn ma sarux lejn xi kont ta' Egrant Inc. jew Tillgate Inc. jew Hearnville Inc. mill-Bank Pilatus. Harbinson Forensics jghidu li ma ghandhomx evidenza li torbot lil persuni li rcevew dawn ilhlasijiet minghand Sahra FZCO "to any onward payments to Michelle Muscat or to a company called Egrant". 1421 ~, ":.,.· w l -.:. t-J ,.,J 27.Ma giet identifikata ebda transazzjoni minn Al Sahra FZCO, Sahra FZCO, jew Shanis Al Sahra FZCO bid-deskrizzjoni ta' loan payment kif allegat flartiklu u minn Maria Efimova. L-anqas ma gew misjuba transazzjonijiet deskritti bhala loan payments ta' madwar €100,000 kull wiehed maghmul darbtejn fil-gimgha maqsuma fuq diversi gimghat bejn Jannar u Marzu 2016. II-Forensic Accountants sabu hlasijiet ta' US$100,000 maghmula minn Ali Sadr lil kumpaniji jew persuni relatati mieghu. Ma nstabet ebda evidenza li saru xi pagamenti lil Egrant Inc mill-Bank Pilatus f'xi bank barra minn Malta. Harbinson Forensics jikkonkludu li Pilatus Bank in Malta was of course significantly involved in international transfers. However we have not seen any evidence of any international movement of money in which Egrant is mentioned. 28.Ghalkemm sar tentattiv mill-inkjesta biex tingieb informazzjoni jekk Egrant Inc., Tillgate Inc. u Hearnville Inc. kellhomx kont bankarju £'Dubai permezz t'ittra rogatorja mibghuta lill-Awtoritatjiet tal-Emirati Gharab Maghquda, sal-jum tar-redazzjoni ta' dan il-Proces Verbal, ebda risposta ma kienet inghatat u waslet lura minghand dawn 1-Awtoritajiet. Millbanda 1-ohra, il-Forensic Accountants Harbinson Forensics fil-paragrafu 327 jikkonfermaw illi: We have made enquiries through our international intelligence banking contacts to establish if a bank account in the name of the company Egrant 1422 ( \. ) - ..., \.· ..... .i -~ t~ J existed in Dubai. No Egrant company bank account has been found by these contacts. 29.Mir-risposta ghall-ittri rogatorji mibghuta mill-Awtoritajiet tal-Panama ma jirriZultax li Egrant Inc kellha xi kont bankarju miftuh fil-Panama. Mill-evidenza migbura mill-Banek £'Malta 1-anqas jirri.Zulta li Egrant Inc kellha xi kont bankarju miftuh £'Malta jew li kienet benefigarja ta' servizzi bankarji £'Malta, inkluz fil-Bank Pilatus. 30.Ma rri.Zultat ebda transazzjoni daqshekk kbira li 1-US Correspondence Bank tal-Bank Pilatus waqqafha kif allegat fl-artiklu. II-Forensic Accountant Miroslava Milenovic tghid li No documents, not even MT199, were found to proof these statements. Harbinson Forensics mill-banda 1-ohra jghidu li : We would also note that over the period in question Pilatus was involved on an almost daily basis with a large number of multi-million dollar transactions and it therefore seems to us unlikely that a transaction of only USD 1 million would by its size alone raise any questions. 31.IrriZulta li Nexia BT kienu corporate service providers tal-Bank Pilatus u kellhom ukoll klijenti taghhom li kellhom kontijiet mal-Bank Pilatus. Irri.Zulta wkoll li kien ikun hemm kuntatt professjonali bejn Nexia BT u I-Bank Pilatus fuq bazi regolari bit-telefon, bl-email u xi drabi anke vi.Ziti personali minn Karl Cini jew Brian Tonna. Izda ma rrizultax li Nexia BT jew xi impjegat minn taghhom qatt kienu involuti f'xi wahda mit1423 ·-· - l -~ I "' c ':f~ transazzjonijiet bankarji imsemmija fl-artiklu minn Daphne Caruana Galizia u dan peress li tali trasferimenti ma rriZutlawx li saru. 32.IrriZulta li Michael Satariano kien impjegat ta' Nexia BT bejn April 2015 u Mejju 2016 fil-kariga t'Assistant Manager. Huwa kien jipprepara proceduri ghal corporate services ghal BT International Limited. IrriZulta li f'Marzu 2016 verament kien cempel u baghat eniails ripetuti lil Maria Efimova minhabba li kien qieghed isostni li 1-proceduri bankarji kienu qed jitwalu zzejjed - iZda dan kien episodju li ma kellu xejn x'jaqsam ma' Egrant Inc u kien jirrelata ma kaz ta' klijenti Taljani certi Corrado u Fiore dwar il-kumpaniji Privilege Limited u Exiat Holdings Limited. Filwaqt li Daphne Caruana Galizia xehdet li Maria Efimova kienet qaltilha biddettalji tal-involviment ta' Michael Satariano kif deskritt minnha flartiklu de quo, mill-banda 1-ohra Maria Efimova xehdet li dan ma kienx minnu u li ghal darb' ohra Daphne Caruana Galizia kienet hawdet dak li Efimova kienet qaltilha. ( ( 33.Ma rriZultax li Michael Satariano kellu x'jaqsam mal-inkorporazzjoni talkumpanija Egrant Inc. u dan peress li f'Lulju 2013 1-anqas biss kien ghadu beda jahdem ma Nexia BT. Ix-xoghol relatat mat-twaqqif ta' Egrant Inc kien ha hsieb iwetqu Kar1Cini. 1424 r , l ._. j._:... r•J t• J 34.Ma jirriZultax li Michael Satariano kien involut fil-konsenja tal-bank account opening forms ghal Egrant Inc u Tillgate Inc u Hearnville Inc in kwantu ebda tali bank account opening forms ma rriZulta li gew sottomessi lil Bank Pilatus. Michael Satariano jiddikjara li ma ghamilx tali konsenja. 35.F'sensiela t' emails li dehru mill-14 ta' Marzu 2013 il-quddiem Karl Cini wera' 1-interess ghall-inkorporazzjoni ta' kumpanija wahda fil-Panama u Trust bis-servizzi ta' Mossack Fonseca. Il-Forensic Accountants Harbinson Forensics jirrimarkaw li ma nstabet ebda email minghand Nexia BT jew Karl Cini minn fejn tirriZulta li wara din I-em.ail kienet saret xi talba minnhom ghat-twaqqif ta' tliet kumpaniji (eventwalment mixtrija blisem ta' Egrant Inc., Tillgate Inc. u Hearn.ville Inc.) - ghajr hlief ghall- purchase orders li saru f'Lulju 2013 u Awissu 2013 iffirmati minn Brian Torma. 36.Qabel dawn I-order forms ma nstabet ebda email jew dokument miktub li <( bih jidher li saret xi bidla fil-hsieb ta' Nexia BT li minn kumpanija Panamense wahda u Trust dawn jiZdiedu ghal tliet kumpaniji Panamensi. B'hekk mhux possibbli li jinghad li giet pruvata sal-grad rikjest mill-Ligi rabta dokumentarja jew cirkostanzjali univoka bejn 1intenzjoni ta' ftugh ta' kumpanija Panamense u Trust imsemmija fl-emails ta' Karl Cini datati Marzu 1425 2013 mal-izvilupp sussegwenti t' inkorporazzjoni ta' tliet kumpaniji Panamensi li saret f'Lulju 2013 u li 1ordni u 1-akkwist taghhom gie perfezjonat f' Awissu 2013. 37. L-anqas ma tirriZulta rabta dokumentarja jew cirkostanzjali univoka li turi li I-panama company u trust originalment mitluba minn Karl Cini fl- email tieghu tal-14 ta' Marzu 2013 kienet intiza ghal Joseph Muscat jew Michelle Muscat. L-aktar li 1-provi juru li £' dak 1-istadju t-tliet kumpaniji li jissemmew fl-emails ta' Marzu u April 2013 kienu 1-kumpaniji Colson, (~- Selson u Lester rikonducibbli ghal Keith Schembri, Adrian Hillman u Malcolm Scerri u x-xoghol relattiv li Karl Cini kien qieghed jitlob lil Mossack Fonseca sabiex is-sidien ahharija ta' dawn il-kumpaniji jigu mibdula b'nominees ghalihom minn Mossack Fonseca stess. 38.Minbarra dan kien hemm ukoll talbiet minn persuni ohra mhux relatati ma din 1-inkjesta li £1-istess zmien wrew interess ma Karl Cini jew Nexia BT ghal twaqqif ta' kumpanija fil-Panama u fil-BVI. Egrant Inc, Tillgate Inc u Hearnville Inc ma kienux 1-ewwel jew 1-uniCi kumpaniji imwaqfa fuq talba ta' Nexia BT ghax instab minn Harbinson Forensics li bejn Jannar 2011uLulju2013 huma kienu waqfu diga tminn kumpaniji ohra fil-BVI. Biss 1-iskema ta' akkwist ta' tliet kumpaniji fil-Panama kienet ghalhekk tiddipartixxi minn dik precedenti li wriet preferenza ghall-gurisdizzjoni tal-BVI. 1426 (~ - ··1 ,_ -· - :_J. !..: ~ 39.Jirrizulta pruvat Ii Egrant Inc., Tillgate Inc. u Hearnville Inc kienu kumpaniji bi struttura identika u li gew imwaqfa f'Lulju 2013 u li Brian Torma kien 1-UBO taghhom. Egrant Inc jirriZulta li giet strakjata fuq talba ta' Brian Tonna. L-istrak gie konkluz rnadwar hrnistax il-jum qabel ma gie publikat 1-artiklu rneritu ghal din 1-inkjesta. 40. JirriZulta wkoll li wara Gunju 2015 it-tliet kurnpaniji Egrant Inc, Tillgate Inc u Hearn.ville Inc qabdu perkors differenti in kwantu filwaqt Ii Tillgate Inc u Hearn.ville Inc irriZulta Ii gew akkwistati minn Keith Schembri u Konrad Mizzi u li f'Lulju 2015 dawn ikkostitwew ukoll it-Trusts Haast u Rotorua rispettivament u li maghhom dawn il-kumpaniji gew imwahda, ma rri±ultax pruvat li giet krejata wkoll Trust simili ghal Egrant Inc. Inoltre filwaqt li jirriZulta wkoll li minn Awissu 2015 il-quddiem Karl Cini gharnel diversi sforzi ma Mossack Fonseca biex jinfethu kontijiet bankarji ghal Tillgate Inc u Hearn.ville Inc barra minn Malta, filwaqt ebda tali tentattiv ma gie pruvat li sar ukoll fil-konfront t' Egrant Inc. Fl-evalwazzjoni ta' din 1-inkjesta ix-xiehda ta' Daphne Caruana Galizia u dik ta' Maria Efimova inghataw irnportanza kbira rninn din 1-inkjesta inkwantu huma 1-pern tad-diversi allegazzjonijiet Ii kienu qeghdin isiru rninn Daphne Caruana Galizia fl-artiklu taghha. Biss din 1-inkjesta sabet diffikulta kbira biex, £1-aktar aspetti importanti tirrikoncilja 1-verzjonijiet moghtija minn 1427 '/ \ ..: •.•: ~ •...... , ._i ·.J Maria Efimova fuq naha u Daphne Caruana Galizia u Pierre Portelli fuq ohra mal-kumplament tal-evidenza migbura fuq xaqliba ohra. Dan jaghmilha ferm diffidi biex tigi stabbilita 1-verita storika dwar dak li sehli. mix-xiehda taghhom. F' certi aspetti, anke krucjali ghal din 1-inkjesta, hemm verzjonijiet tant kontrastanti li bilfors wiehed irid jiehu posizzjoni lil min jemmen u f'xiex jista' jemnu. Hemm diversi punti li Maria Efimova u Daphne Caruana Galizia ma bdewx jaqblu fuqhom kemm bejniethom kif ukoll separatament mal-kumplament tal-evidenza migbura. Kemm Daphne Caruana Galizia kif ukoll Maria Efimova instabu li xehdu fuq diversi fatti li matul il-kors ta' din 1-inkjesta irrizultaw minnhom. Izda kien hemm aspetti ohra, kemm zghar u marginali, iZda aghar minn hekk, ohrajn li kienu importanti u krucjali ghal din 1-inkjesta li rriZultaw jew inkompatibbli ma xulxin, jew kompletament meruti mill-provi migbura. Ezempju ta' whud minn dawn ix-xiehda huma s-segwenti1. Daphne Caruana Galizia teskludi li fil-kcina tal-Bank Pilatus kien hemm CCTV camera. Maria Efimova tghld li ma tiftakarx li kien hemm cam.era fil-kcina. Irrizulta li kien hemm camera fil-kcina bin-numru 13. Ma kienx hemm camera fil-kitchenette zghira li kien hemm f'kantuniera, iZda kien hemm camera faccata taghha fil-kuridur li kienet taqbadha wkoll. Din il-kCina il-kbira ghanda bieb estern laterali u jaghti ghal fuq barra. Ghalhekk iktar u iktar kien mehtieg li jkun 1428 (~ hemm CCTV camera installata fiha. Fil-fatt diversi impjegati tal-Bank Pilatus jikkonfermaw li f' din il-kamra kien hemm CCTV camera. 2. Maria Efimova tghid li ltaqgt1et ma Daphne Caruana Galizia xi tliet jew erbgha darbiet, bl-ewwel kuntatt isir f'Marzu 2017 fid-dar ta' Efimova. Fit-tieni xiehda taghha Maria Efimova tghid li 1-intervista lil Caruana Galizia taghthielha ftit wara 1-Ghid tal-2017. Fit-tielet xiehda taghha tghid li 1-e'Nwel laqgha li kellha ma Daphne Caruana Galizia kien f'Marzu 2017, jew ftit qabel jew ftit wara 1-Ghid - i.Zda -1-Ghld fl2017 gie celebrat fis-16 t' April u rnhux f'Marzu! Aktar minn hekk, flintervista pubblika li sussegwentement tat lil Carlo Bonini ta' La Repubblica, Maria Efimova stqarret li kienet iltaqghet 1-ewwel darba ma Daphne Caruana Galizia mad war sitt xhur wara li giet licenzjata millBank Pilatus - jigifieri madwar Settembru jew Ottubru tal-2016. 3. Daphne Caruana Galizia tixhed li hi rat dawn id-declarations of trust minghand Maria Efimova li kellha scans/soft copies jigifieri printouts taghhom. Daphne Caruana Galizia tghid li Maria Efimova kienet qaltilha li kienet ghamlet scan tad-declarations of trust u ghamlet upload fil-cloud taghha personali, i.Zda ma hadithomx mis-safe. Pierre Portelli jaqbel ma Daphne Caruana Galizia £is-sens li jixhed li kien lahaq intiZa ma Maria Efimova li ttih kopja tad-declarations of trust war a li hija tkun dahlet fil-iCloud account taghha bil-VPN, i.Zda qal li spiCcat li dawn iddokumenti qatt ma taghthomlu. Biex tkun tista' taghti kopja tad1429 ~-· . '- _i ..:: L) ·; iJ declarations of trust tramite l-iCloud, bilfors li tkun trid ottjenejt kopja digitali taghhom. U dan allura jfisser li Caruana Galizia u Pierre Portelli jaqblu ma xulxin li Maria Efimova kellha kopja ta' dawn id- declarations of trust u tal-bank account opening forms imsemmija minn Maria Efimova. Dan imur kontra u huwa bil-maqlub ta' dak li xehdet Maria Efimova £1-inkjesta. (,4. Ghalkemm fix-xiehda tas-27 t' April 2017, ghall-mistoqsija tal-gja Supretendent Abdilla jekk hija kienetx zammet kopja ta' dawn iddokumenti li hija rat kopja taghhom jew inkella kienux gew mghoddija kopji lilha mis-sors tagli.ha, Daphne Caruana Galizia kienet wiegbet "gfiandi kopja iva"; iZda fit-tieni xiehda tagli.ha fil-31 ta' Mejju 2017 Daphne Caruana Galizia wiegbet Ehe, jien li xtaqt infisser li naf fejn qiegfidin mhux gfiandi fil-pussess tiegfii, u f' dak l-istadju ma' stajtx niccara izjed dwar il-whistleblower gfiax fiadd ma kien jafha, jigifieri jien kelli access gfialihoni imma ma kienux fil-pussess tiegiii, fil-fatt biex nagiimel ittranscript kelli bzonnhom. Anke fit-tieni xiehda taghha Caruana Galizia tibqa' tinsisti li Maria Efimova kellha 1-kopji tad-declarations of trust filforma ta' scans, li hi kienet rat printout taghhom u mhux digital copy, u kienet biss Maria Efimova li wriethomlha. 1430 (~ t..~ L• J.. ..L.t -~ J j_ 5. Imbaghad fl-artiklu pubblikat minn Daphne Caruana Galizia fis-13:18 tal-22 t' April 2017 Point 1 : The safe in the kitchen. The documents were taken in March last year Daphne Caruana Galizia tghid li dawn iddokumenti kienu mehuda "taken" mill-Bank Pilatus. Biss din kienet 1e'\.vi;vel darba li xi hadd semma' li dawn id-dokumenti kienu "taken" mill-Bank Pila tus. 6. Ghalkemm Pierre Portelli ma jsemmix li huwa inghata 1-kopji tad- declarations of trust minghand Maria Efimova, Daphne Caruana Galizia tghid li 1-persuna 1-ohra li rathom minghandha "qaltli li gab horn mingfiandha". Fi kwalunkwe ka2 is-sors tad-declarations of trust kemm dawk li qalet li rat Daphne Caruana Galizia kemm dawk li ra' 1persuna 1-ohra skont ma xehdet Daphne Caruana Galizia xorta wahda kienet Maria Efimova. 7. Maria Efimova pero tichad dan kollu u tghid li kienet Daphne Caruana Galizia li wrietha d-declarations of trust u li staqsietha dwarhom u dwar il-bank account opening forms ta' Egrant Inc u Sahra FZCO. Maria Efimova tghid li hi qatt ma hadet kopji jew ritratti ta' dawn iddokumenti mill-Bank Pilatus. Tghid ukoll li Daphne Caruana Galizia qatt ma wrietha I-bank account opening forms u qatt ma qaltilha minn fejn kienet gabet il-kopji tad-declarations of trust li Daphne Caruana 1431 "-· ..... _..... . . _ '-~ ~ ,./ Galizia kienet urietha. Anzi fir-raba' xiehda taghha Maria Efimova zzid li Daplme Caruana Galizia ma kienetx gabet id-declarations of trust minghandha tjoe' 1-ezatt oppost ta' dak Ii xehdet Daphne Caruana Galizia. 8. Daplme Caruana Galizia tikteb li d-declarations of trust li kienu data ti f' Awissu 2015, kienu gew depozitati fil-Bank Pilatus minn Brian Tonna. IZda din 1-istqarrija 1-anqas Maria Efimova ma tghidha u hadd mill-impjegati tal-Bank Pilatus li kien jahdem dak iZ-zmien ma jikkonfermaha. L-anqas mill-Panama Papers Cache analizzat ma tirriZulta din 1-informazzjoni. Wisq anqas mix-xiehda ta' Brian Torma u Karl Cini. Biss it-tismija ta' din id-data kienet strategika meta titqies il-korrispondenza skambjata bejn Karl Cini u Mossack Fonseca f' Awissu 2015 biex jinfethu kontijiet bankarji ghall-kumpaniji Tillgate Inc u Hearnville Inc, xahar wara li twaqfu Haast Trust u Rotorua Trust filwaqt li fir-rigward t' Egrant Inc ma jissemma' xejn fil-Panama Papers Cache analizzat u 1-informazzjoni mis-servers u computers ta' Nexia BT f' dan ir-rigward. 9. Fir-raba deposizzjoni taghha Maria Efimova qalet li kienet rat il-bank account opening fonns ta' Egrant Inc., Tillgate Inc. u Hearnville Inc. f'Marzu 2016 u kienet rathom f'batch flimkien ma ohrajn "because it was 1432 \. - ' --. ...,.:_~vJ a question about one account opening pending, so I was reviewing documents which in this like, painting batch. So I saw those forms as well b~tween the other ones". Dawn il-bank account opening forms ma kienux fis-safe. Millbanda 1-oli.ra fil-Bank Pilatus ma nstab xejn li kien rikonduCibbli ghal dawn il-kumpaniji u hadd mill-impjegati tal-Bank Pilatus ma jsemmi li qatt ra dawn id-dokumenti. L-anqas fl-evidenza migbura minghand Nexia BT jew fil-Panama Papers Cache ma jissemma xejn dwar dan ilpunt. 10. Daphne Caruana Galizia xehdet li Maria Efimova kienet fil-pussess ta' zewg bank account opening forms ta' Egrant Inc. u Al Sahra FZCO u fuq domanda tal-gja Supretendent Ian Joseph Abdilla wiegbet li Efimova kienet urietha il-bank account opening form ta' Al Sahra. Maria Efimova tiChad dan u tghid li hija rat il-bank account opening form ta' Sahra FZCO (u mhux Al Sahra FZCO) fil-Bank Pilatus iZda ma kellhiex kopja ta' dawn id-dokumenti. 11.Fl-ewwel xiehda taghha mistoqsija dwar il-bank account opening forms tal-Egrant Inc, Maria Efimova semmiethom biss wara li kien gie suggerit lilha jekk fost il-bank account opening forms kienet rat ukoll dik tal-Egrant Inc, u wiegbet fl-affermattiv, ghalkemm tghid li ma tafx jekk kienx miftuh jew le il-kont ghal Egrant Inc. 1433 12. Hu stramb kif Daplu1e Caruana Galizia tghid Ii hija rat ii-bank account opening form ta' Al Sahra FZCO, meta din il-kumpanija irriZultat lillinkjesta Ii ma kienetx tezisti bhala Al Sahra FZCO u ma kienetx klijenta tal-Bank Pilatus. Aktar u aktar meta minn dak Ii xehdet Daphne Caruana Galizia stess kienet bdiet tithasseb dwarha ghax ma bdiet issib xejn dwarha fir-ricerka Ii kienet qed taghmel. Fit-tieni xiehda taghha tal-31 ta' Mejju 2017 mistoqsija mill-Magistrat Inkwirenti jekk kienetx rat xi haga bil-miktub dwar dawn ii-bank account opening fonns, Daphne Caruana Galizia marret lura minn dak li kienet xehdet fis-27 t' April 2017 u qalet "ma nistax naiilef imma ma nistax naiilef' minkejja li fis-seduta precedenti kienet halfet Ii rathom. 13.Daphne Caruana Galizia tghid ukoll li kienet rat il-bank account opening form ta' Egrant Inc meta din ma rriZultat minn imkien fil-kotba u records stampati u digitali tal-Bank Pilatus, jew 1-evidenza 1-ohra migbura. Biss Daphne Caruana Galizia tghld Ii kienet Maria Efimova Ii wriethomlha. Jekk Daphne Caruana Galizia titwemmen fuq dan ilpunt ikun ifisser Ii Maria Efimova kienet fil-pussess ta' kopji ta' dawn id-dokumenti u kienet Efimova Ii setghet twiegeb jekk dawn ii-bank account opening forms Ii wriet Iii Daphne Caruana Galizia kienux veri u 1434 ( .~ I \..- ·-· _r_. -~ \. ~ """ t,; J genwini jew le. Biss Maria Efimova tixhed li hi qatt ma hadet kopji taghhom u hi rathom biss fil-Bank Pilatus. 14.Maria Efimova tghid Ii Pierre Portelli kien qieghed jistaqsiha dwar il- bank account opening forms biex tghaddilu dawn id-dokumenti u hi wiegbitu li ma kienux fil-pussess taghha. Pierre Portelli jixhed li kemm Daphne Caruana Galizia kif ukoll Maria Efimova kienu qalulu Ii d-dokumenti kienu ghaddewhom lil Magistrat Inkwirenti meta filfatt dawn la qatt urew u wisq anqas ipproducew dokumenti fl-atti talinkjesta! 15.IrriZulta li 1-kumpanija Al Sahra FZCO ma kienetx registrata bhala klijent ta' dan il-Bank Pilatus. L-anqas instabet li kienet tezisti din ilkumpanija £'Dubai minn open source search kondott matul il-kors talinkjesta fis-sit relattiv £'Dubai. Mix-xiehda ta' Daphne Caruana Galizia kien stabbilit Ii anke hi kellha certu dubju dwar din ilkumpanija tant Ii kienet staqsiet lil Maria Efimova dwar Al Sahra FZCO u dan ghaliex minn riCerki Ii kienet qeghda taghmel Caruana Galizia minn fuq I-internet ma setghetx issib riferenza ghal Al Sahra FZCO. Caruana Galizia sahqet fix-xiehda taghha Ii kienet Maria Efimova stess Ii assikurata Ii 1-isem tal-kumpanija involuta fit-transazzjonijiet li 1435 ,· - ..:... ·..~ .j .·') 0 kienet qalet li rat ma Egrant Inc kienet Al Sahra FZCO. Mill-banda 1oti.ra meta xehdet £1-atti tal-inkjesta Maria Efimova cahdet li hija kienet tat dak 1-isem Al Sahra FZCO lil Daplme Caruana Galizia gt1ax hi kienet taf li 1-kumpanija kien jisimha Sahra FZCO. 16.Daplme Caruana Galizia u Maria Efimova ma jaqblux 1-anqas fuq 1aspett dwar jekk it-transazzjonijiet li kienu jsiru mill-Bank Pilatus kienux isiru bil-mezz tal-i Swift. Daplme Caruana Galizia tghid li ma kienetx taf li saru swift transfers, i.Zda Efimova tishaq li transazzjonijiet fid-Dollari Amerikani kienu jsiru bl-i Swift. Il-provi migbura juru li 1Bank Pilatus kien iliaddem il-pjattaforma Swift tramite 1-programm TAS ghat-transazzjonijiet bankarji esterni tieghu. Swift ma kienx jintuza ghal trasferimenti interni fil-Bank Pilatus u kien jintuZa ghal trasferimenti esterni mill-Bank. 17.Dwar il-pagamenti bl-iSwift fir-raba xiehda taghha Maria Efimova tghld li ma kienetx tiftakar jekk kienux jibgha tulha swift confinnations bl-email. Tghid ukoll li hi qatt ma rat swift transfer documentation peress li ma kienetx tandem fl-Operations Department. L-aktar li kienet tara kien payment instructions. Louis Zammit mill-banda 1-ohra jixhed li meta tohrog 1-iSwift copy kienu jibghatuha lil Maria Efimova fil-Front Office u meta tkun baghtitha Maria Efimova kienet hafna drabi 1436 ( . ,,.. , 1 L r ·- ]:_ '.;;. c:_. 1i ssegvviha Maria Efimova stess mal-klijent u imbghat kienet tkun hi Ii tibghathielu lil klijent! 18.Fir-rigward tal-allegata transazzjoni bejn Sahra FZCO u Egrant Inc Maria Efimova 1-ewwel tghid Ii kienet semghetha f'konversazzjoni bejn Ali Sadr u Brian Torma, liema konversazzjoni kienet imqanqla. Mistoqsija dwar jekk kienetx rat xi transazzjonijiet, xi statements dwar pagamenti bejn Sahra u Egrant, kienet wiegbet No, about Egrant I only rem.em.her this conversation they (I?) heard (had?) - suppost bejn Brian Torma u Ali Sadr. Aktar tard fix-xiehda taghha tgliid li kienet semghet il-konversazzjoni dwar dawn it-transazzjonijiet bejn Emilia Maria Vacaru u Mehmet Tasli. Fir-raba' deposizzjoni taghha, Efimova tghid Ii 1-konversazzjoni Ii semghet dwar it-transazzjonijiet bejn Sahra FZCO u Egrant Inc kienet bejn Ali Sadr u Mehmet Tasli. Izda hawnhekk tinqabad f'kontradizzjoni bejn dak Ii xehdet £1-ewwel deposizzjoni G L ghal dak Ii qalet fir-raba' deposizzjoni. Fir-raba' desposizzjoni tghid Ii kienet rat 1-isem tal-beneficjarju tat-transazzjoni: Yes I'm sure that I saw the name of the beneficiary and it was Egrant Inc. Biss £1-ewwel deposizzjoni taghha, meta giet specifikament mistoqsija dwar jekk kienetx rat xi transazzjonijiet, xi statements dwar pagamenti bejn Sahra FZCO u Egrant Inc, kienet wiegbet No, about Egrant I only remember this 1437 _ ...· .,, . ' --L."'-' coffuersation they (I?) heard (had?) - li £' dak 1-istadju suppost kienet saret bejn Brian Tonna u Ali Sadr. 19.Anke d'var ir-rwol ta' Michael Satariano hen1m nuqqas ta' qbil bejn Daplme Caruana Galizia u Maria Efimova. Daplme Caruana Galizia tghid Ii kienet Maria Efimova li qaltilha Ii 1-impjegat tan-Nexia BT Ii kien segwa t-transazzjoni bankarja miljunarja fil-Bank Pilatus bejn Al Sahra FZCO u Egrant Inc u Ii ma ghaddietx kien Michael Satariano, Ii (,.... kien dak li skontha iddepozita 1-bank account opening forms ghal Egran.t Inc fil-Bank Pilatus. Satariano jichad Ii ghamel dan. Iida anke Maria Efimova tichad Ii kienet qalet din 1-istorja fuq Michael Satariano lil Daplme Caruana Galizia u tghid Ii Caruana Galizia kitbet hekk ghaliex kienet regghet hawdet dwar dak Ii kienet qaltilha. 20.Apparti minn hekk Daplme Caruana Galizia tghid Ii 1-informazzjoni li Egrant Inc, Tillgate Inc u Hearnville Inc kellhom kontijiet Bankarji malBank Pilatus, kif ukoll 1-istorja tas-self ta' Negarin Sadr u 1-allegat pagament lil Buttardi kienet Maria Efimova stess Ii taghthomlha. Gie stabbilit Ii mill-records digitali u stampati tal-Bank Pilatus u minn analiZi tad-data kontenut fiI-core-banking system tal-istess Bank Pilatus (Ii 1-integrita tieghu kienet giet gja certifikata mill-esperti tad-ditta Oracle Ii kienu 1-arkitetti taI-Flexcube - il-core-banking system tal-Bank 1438 ( - I• ~ - ~ . /'._ . ·-1 - u i::.;- Pilatus) analizzati miz-zewg timijiet ta' Forensic Accountants ma kien hemm ebda kontijiet bankarji f'isem Al Sahra FZCO u Egrant Inc jew Tillgate Inc jew Hearnville Inc u li ma kien hemm ebda transazzjoni bankarja bejniethom li kienet ghaddiet mis-sistemi tal-Bank Pilatus u 1-anqas mill-kont ezistenti ta' Sahra FZCO jew dak ta' Shams Al Sahra FZCO. L-anqas irrizulta 1-allegat pagament ta' US$400,000 mill-kont ta' Negarin Sadr sar lil Michelle Buttigieg ta' Buttardi. (( 21.Maria Efimova tghld li Tillgate Inc u Brian Torma personali kellhom kont mal-Bank Pilatus. Dawn ma rrizultawx fl-anali.Zi tal-evidenza mehuda mill-Bank Pilatus mill-Forensic Accountants. 22.Maria Efimova tghid li d-declarations of trust Ii rat hi fil-Bank Pilatus kienu mingli.ajr letterhead. Dan jikkontrasta dak li kien gie pubblikat minn Caruana Galizia fl-artiklu intitolat This is the text of the two declarations of trust which were in the kitchen-safe at Pilatus Bank nhar il-21 t' April 2017 fl-10:02pm, (li Caruana Galizia tghid li rathom minghand Maria Efimova), kif jikkuntrasta mal-kopji tad-declarations of trust Ii ddepozita Pierre Portelli fl-atti tal-inkjesta. Jirrizulta Ii 1-kopji tad-declarations of trust depozitati minn Pierre Portelli kienu jaqblu f'kollox ma dak li semmiet Maria Efimova, inkluz il-kelma (suscriptor) 1439 ~ I. ... ..::.. ·--'- ' v iZda kienu inaghmula fuq letter head stampata tal-kumpaniji Dubro Limited S.A. u Aliator S.A. rispettivament. 23.Pierre Portelli jixhed li kemm Daplme Caruana Galizia kif ukoll Maria Efimova lilu kienu qalulu Ii dawn id-declarations of trust kienu gew murija lill-Magistrat Inkwirenti meta kienu xehdu. Iida dan mhux minnu ghax la Daplme Caruana Galizia u 1-anqas Maria Efimova ma qatturew lil Magistrat Inkwirenti dawn id-dokumenti matul ix-xiehda taghhom u wisq anqas iddepozitawhom £1-atti tal-inkjesta. Anzi r Daplme Caruana Galizia qalet li dawn id-dokumenti uriethomlha Maria Efimova filwaqt li Maria Efimova qalet li hija qatt ma hadet kopja taghhom u li kienet Daplme Caruana Galizia li wriethomlha matul 1-ewwel laqgha li kellhom flimkien. 24.Maria Efimova ma tikkonfermax id-dettalji tal-pagamenti li semmiet Daphne Caruana Galizia £1-artikolu US$1.017 million in single ( ( transaction f1'om Aze1'baijan-owned company to Eg1'ant Inc. tal-20 t' April 2017 fil-4:41pm. Maria Efimova tghid biss hekk - "no by that time I wasn't paying attention on Egrant in particular. I saw transacting with Sahra but Sahra was transacting with other companies as well. So the surname caught my attention not the company". L-inkjesta konvinta salgrad rikjest mill-Ligi li 1-informazzjoni li Daplme Caruana Galizia 1440 ippubblikat fl-artikolu US$1.017 million in single transaction from Azerbaijan-owned company to Egrant Inc dwar 1-allegati pagamenti maghmula minn Salzra FZCO lil Egrant Inc huma 1-prodott ta' interpretazzjoni zbaljata ta' informazzjoni li rriZultat daqstant iehor zgwidata ta' dawk it-transazzjonijiet li kienu meritu tal-Compliance Report tal-FIAU maltrug lil Bank Pilatus f'Mejju 2016. Dan qieghed jinghad fid-dawl tax-xiehda tal-impjegati tal-FIAU f'zewg episodji separati (marbuta ma proceduri irnnissla mmn zewg rikorsi separati wiehed minn Pierre Portelli u 1-iehor mmn Jonathan Ferris - kif irriZulta fil-parti li titratta dawn iZ-zewgt rikorsi) kif ukoll mix-xiehda ta' Hamidreza Ghanbari u Luis Felipe Rivera, nonche 1-analiZi talfiguri maglimula mill-Forensic Accountant Miroslava Milenovic. Pierre Portelli wasal li jaglimel il-kollegament bejn il-"pressapoco miljun" hemmhekk imsemmi (li suppost hargu mill-kont ta' Sahra FZCO) malallegati hlasijiet li suppost irceviet Egrant Inc li kitbet dwarhom Daphne Caruana Galizia fuq naha; u lil Jonathan Ferris sabiex jikkonkludi li dawn kienu 1-pagamenti li qal li sab u li saru mill-kont ta' Sahra FZCO u li skontu thalsu drrettament lil Michelle Buttigieg ta' Buttardi. Kemm mix-xiehda tal-impjegati tal-Bank, nonche tal- Awdituri KPMG, u aktar importanti tal-Forensic Accountant Miroslava Milenovic ebda tali kollegamenti jew pagamenti ma jirri.Zultaw li saru. Il-pagamenti relattivi kienu spjegati u indikati fit-taqsima dwar 1441 j ._ - _:;_ . .:.;. ·.:.. r...: proceduri specjali u jirreltaw ghal persuni ohra li ma humiex la Egrant Inc u 1-anqas Michelle Buttigieg jew Buttardi. 25.Fir-raba' xiehda taghha Maria Efimova giet mistoqsija jekk kienetx qatt semghet xi konversazzjonijiet bejn kollegi taghha dwar transazzjonijiet specifici bejn Sahra FZCO u Egrant Inc, tghid li kienet semghet lil Emilia Maria Vacaru li kienet tipprocessahom titkellem ma Mehm~t Tasli dwarhom. Maria Efimova ziedet dawn id-dettalji fuq il-verzjoni Ii kienet tat xahar u nofs qabel, fejn ma kienetx semmithom. Kemm Maria Emilia Vacaru kif ukoll Mehmet Tasli ma jikkonfermawx dak li qalet Maria Efimova dwar din il-konversazzjoni. 26.Dwar 1-allegati diffikultajiet biex jghaddi 1-allegat pagament miljunarju favur Egrant Inc. imsemmi minn Daphne Caruana Galizia £1-artiklu taghha, £1-ewwel xiehda taghha Maria Efimova bl-ebda mod ma torbtu mal-allegat pagament Ii skont Daphne Caruana Galizia sar minn Al Sahra FZCO lil Egrant Inc. Anzi Maria Efimova tghld Ii hija ma kienetx tiftakar min kien il-beneficjarju u ma kienetx taf jekk kienetx Tillgate Inc. Biss fir-raba' xiehda ta Maria Efimova imbaghad, meta giet mistoqsija fil-kuntest ta' dak Ii kienet qalet bhala li kien allegat trasferiment ta' flus bejn Sahra FZCO u Egrant Inc, kif saret taf li kien hemm dik il-problema mal-US Correspondent Bank, Efimova 1442 l_.! .. l. ~~ !~... tghid li Ali Sadr kien qieghed icempel hafna drabi lil Tasli jew lil Ghanbari miim barra miru1 Malta. 27.Fl-ewwel xiehda taghha Maria Efimova ma tghidx li kien hemm transazzjonijiet bejn Sahra FZCO u Egrant Inc. Ami fir-rigward t' Egrant Inc mistoqsija jekk kienetx rat transazzjonijiet jew statements dwar pagamenti maghmula minn Sahra FZCO lil Egrant Inc., Efimova ( twiegeb Ii le ghax dwar Egrant Inc. kienet tiftakar biss ilkonversazzjoni Ii qalet Ii semghet bejn Brian Torma u Ali Sadr. Anzi tghid aktar il-quddiem Ii t-transazzjonijiet Ii rat minn Sahra FZCO kienu saru ma Tillgate Inc. fil-kont Ii qalet Ii Tillgate Inc. kellha £'Dubai u t-transazzjonijiet kienu saru f'valuta Sterlina u kienu saru wara Ii kien sar self minn Sahra FZCO lil Tillgate Inc. Ma kienetx cara dwar jekk il-problemi mal-US Correspondence Bank kienx dovut ghal din 1allegata transazzjoni bejn Sahra FZCO u Tillgate Inc. Ghalkemm aktar ( tard, kif intwera' aktar il-fuq dawn il-problemi ikkollegathom malallegat trasferiment bejn Sahra FZCO u Egrant Inc. 28.Fir-raba' xiehda taghha Maria Efimova tghid Ii kienet rat il-payment instructions bejn Sahra FZCO u Egrant Inc. Anzi zzid Ii 1-allegati problemi mal-US Correspondence Bank kienu fil-kuntest ta' din it- 1443 '·"'; (J ,_ ' '-' ..!:. :.. ·- .. ':i:: transazzjoni li semmiet bejn Sahra FZCO u Egrant Inc. F' din ir-raba' xiehda taghha zzid ukoll li hija giet konxja li 1-problemi fil-pagament kienu relattivi ghal din it-transazzjoni bejn Sahra FZCO u Egrant Inc mhux minn konversazzjoni Ii kien hemm bejn Ali Sadr u Hamidreza Ghanbari (ghax il-konversazzjoni telefonika kienet bl-IngliZ u mhux bil-Farsi - 1-lingwa li kienu jitkelmu biha normalment Ali Sadr u Hamidreza Ghanbari bejniethom) u ghalhekk il-konversazzjoni kienet bejn Ali Sadr u Mehmet Tasli. Kemm mix-xhieda tal-Awdituri KPMG kif ukoll mir-relazzjoni tal-Forensic Accountants dawn (_- it- tr.ansazzjonijiet diretti mill-Bank Pilatus bejn Sahra FZCO u Tillgate Inc. jew Egrant Inc. ma rriZultawx Ii saru mill-Bank Pilatus. 29.Maria Efimova tghid Ii hi kienet tiftakar Ii kien hemm transazzjonijiet bejn Sahra FZCO u Tillgate Inc. £is-sens Ii kien hemm loan Ii permezz taghha Sahra FZCO kienet thallas lil Tillgate Inc. fi transazzjoni diretta mill-Bank Pilatus fi Frar jew Marzu 2016 u kien hemm involviment taI- Correspondence Bank ukoll bl-uzu ta' Swift. Fl-ipprocessar ta' dan iI-loan kienet involuta Denica Cebova. Maria Efimova tghid ukoll li Denica Cebova kienet baghtitlha messagg dwar xi loan Ii ma kienx iffirmat bejn Hearnville u Tillgate u kumpanija ohra, iZda t-transazzjoni kienet ghaddiet u 1-messagg marret turih lil Claude-Ann Sant Fournier; iZda 1-kumpanija Ii kienet transacting ma Hearneville Inc. ma kienetx Sahra 1444 (~ r• l.~ - l. 1 4 'i_ J FZCO, izda xi kumpanija ohra. Denica Cebova tixhed li ma tafx dwarhom daw·n il-loan agreements li semmiet Efimova. Dan is-self u ttransazzjonijiet allegati m:inn Maria Efimova ma rriiultawx mir-records stampati u digitali bankarji tal-Bank Pilatus analizzati kemm miim KPMG u kif ukoll u aktar rilevanti ghal din 1-inkjesta mill-Forensic Accountants. ( 30.Maria Efimova tghid li kienet rat il-bank account opening form ta' Sahra FZCO minn fejn kien jirriiulta li 1-UBO kienet Leyla Aliyeva u li kienet wahedha. Anke hawn jirriiultaw zewg anomaliji fix-xiehda taghha ghax (a) dan kien jikkontrasta dak li qalet Daphne Caruana Galizia meta qalet li Efimova wrietha I-bank account opening Jann ta' Al Sahra FZCO u mhux Sahra FZCO (b) Irriiulta lill-inkjesta li 1-UBO ta' Sahra FZCO ma kienetx Leyla Aliyeva wahedha kif tghid Maria Efimova iZda 1-UBO kienu tnejn - Leyla Aliyeva flimkien m'oli.tha Arzu ( Aliyeva. 31.Dwar is-self ta' Negarin Sadr, Maria Efimova qalet li dan kien self gli.an-negozju tal-moda ta' Negarin Sadr £1-ammont ta' mad war miljun dollaru Amerikan u li skont ii-business plan kienet ser tkun cooperating with one brand for jewellery. Dan is-self gie credited to her account ... in Pilatus Bank. Pero dali.lu struzzjonijiet ohrajn u US$400,000 minnhom 1445 <,.. ~· - ··- .:. lj tnalsu lil mara Maltija li toqgnod 1-Amerika u li kellha brand name jixbah lil Trussardi - Bruttardi jew Badrtardi xi naga hekk, tgnid. Hi u Emilia Maria Vacaru qagndu jiccajtaw bl-isem. IrriZulta lill-inkjesta li verament Negarin Sadr kienet isselfet miljun u names mitt elf Dollaru Amerikan u dan is-self kien gie pprocessat fi zmien qasir nafna fit-2 ta' Frar 2016; izda 1-ammont kien gie mnallas gnax-xiri ta' 12,375% interest fi "SMT Pistacho Ranch and Management LLC" rikondudbbli lil Mohsen Torabi u mnallas direttament fil-kont tiegnu fl-Amerika fil-Bank Wells Fargo. (_- Emilia Maria Vacaru wkoll ma tikkonfermax li qagndu jiZzufjettaw bl-isem Buttardi. Dan minbarra c-canda ta' Michelle Buttigieg dwar xi konoxxenza ta' Negarin Sadr, negozju ma Negarin Sadr jew li rceviet xi flejjes mingnandha. 32.Maria Efimova ssemmi wkoll li kienet involuta fl-ipprocessar ta' transazzjoni li kienet tinvolvi pagament ta' madwar names miljun lira sterlina depozitu li tnalsu mill-Willerby Trading Inc. (Brian Torma) gnal xi mansion house f'Londra li ried jixtri. Tgnid li kienet Emilia Maria Vacaru li talbitha tienu din ii-payment instruction lill-Operations Departnient biex tigi processata. Emilia Maria Vacaru ma tiftakarx din it-transazzjoni u mill-analizi maghmula mill-Forensic Accountant Miroslava Milenovic ma tirriZulta ebda tali transazzjoni fil-kotba jew records bankarji stampati jew digitali tal-Bank Pilatus. 1446 ( __ {' ·~ '- - .i. ·:.: '...:. u Id-dettalji dwar I-Egrant Inc u 1-allegati transazzjonijiet finanzjarji Ii fomiet Maria Efimova lill-inkjesta u Ii allegatament kellhom x'jaqsmu mal-proprjeta ta' Michelle Muscat tal-ishma ahharija t' Egrant Inc u mal-allegati trasferimenti ta' flejjes mill-kont bankarju fil-Bank Pilatus tal-kumpanija Sahra FZCO proprjeta ta' PEP mill-Azerbajgan lil Egrant Inc £'Dubai ma kienux jaqblu mar-ri.Zultanzi fattwali u teknid Ii inghataw minnha lill- ( inkjesta. L-anqas ma kienu jaqblu ma diversi aspetti ta' dak Ii Daphne Caruana Galizia xehdet Ii kienet qaltilha Maria Efimova meta dan jigi mqabbel ma dak Ii xehdet dwaru Maria Efimova fl-atti ta' din 1-inkjesta. Mill-artiklu u mill-kitbiet ta' Daphne Caruana Galizia analizzati jirri.Zulta Ii hija kienet qeghda temmen dak li tghld li qaltilha Maria Efimova. Anzi jista' jkun ukoll li Daphne Caruana Galizia riedet temmen dak Ii tghld Ii qaltilha ( Maria Efimova. Sahansitra tiddefendi dak Ii tghld Ii kienet qaltilha Maria Efimova - minkejja Ii, kif intwera', f' diversi aspetti relattivi ghallallegazzjonijiet 1-aktar krugali ghal din 1-inkjesta, ix-xiehda ta' Maria Efimova u dik ta' Daphne Caruana Galizia (u sa' certu punt lil Pierre Portelli) ma qablux ma xulxin u f' certi dettalji huma bil-maqlub ta' xulxin. 1447 ·; :. .....: ~ ·- - :-.::. .....} Biss hen1m punt li Daphne Caruana Galizia u Pierre Portelli jaqblu dwaru u Cjoe li Maria Efimova kienet qaltilhom li kellha 1-kopja tad-declarations of trust u I-bank account opening forms li kellha access ghalihom ghax mahluna fil-cloud account taghha. Dan Maria Efimova tichdu kompletament. Mill-banda 1-ohra hemm partijiet mix-xiehda ta' Maria Efimova li gew konfermati bhala veri u korretti. Dan jidher 1-aktar f' dawk id-dettalji li Maria Efimova riedet tigbed 1-attenzjoni dwar certi attivitajiet li hija kien jidhrilha Ii ma kienux f'lokhom. Per ezempju fix-xiehda taghha hija ssemmi 1-isem tal-kumpanija "Straturk" u 1-kuntest t'interessi Torok t' Ali Sadr u 1konnessjonijiet passati tieghu f'kuntest fejn ma kellu x'jaqsam xejn malallegazzjonijiet li kienet ghamlet dwar I-Egrant Inc. u fi zmien fejn hadd ma kien ghadu jaf bir-raguni ghaliex semmiet 1-isem ta' din il-kumpanija u 1konnessjonijiet 1-ohra t' Ali Sadr. L-istess ghamlet fir-rigward tal-operat ta' SahraFZCO. Gie pruvat ukoll li Maria Efimova kienet suggetta ghal proceduri kriminali £'Malta miftuha kontriha fuq istanza tal-Bank Pilatus. Maria Efimova kellha un. con.to in sospeso ma' Ali Sadr u rnexxielha tigbed 1-attenzjoni internazzjonali dwar 1-operat ta' Ali Sadr u I-Bank Pilatus fi zmien meta hadd ma kien jaf li Ali Sadr kien qieghed jigi mistharreg mill-Awtoritajiet tal-Istati Uniti ghal ksur ta' sanzjonijiet imposti minn dak il-pajjiZ. Mill1448 ( ~­ banda 1-ohra hareg ukoll li hija kellha element ta' riZentiment ukoll ghallmod kif thossha li giet trattata mill-Awtoritajiet Maltin minhabba 1proceduri kriminali miftuha kontriha, kif issemma' aktar il-fuq - inkluz ilfatt li Joseph Muscat ma ghamel xejn meta ghamlet ilment lilu dwar il-fatt Ii ma kellhiex il-passaport f'idejha biex tkun tista zzur lil ommha. ( Biss 1-allegazzjonijiet taghha kwantu jolqtu 1-meritu tal-inkjesta Egrant Inc ma nstabux Ii huma msejsa fuq il-provi: la tax-xiehda okulari u 1-anqas dawk dokumentarji - la fil-Bank Pilatus, la ghand in-Nexia BT, la ghand il-Mossack Fonseca u minghand ebda hadd mill-impjegati jew Awdituri jew agenti taghhorn. Mill-banda 1-ohra, 1-evidenza cirkostanzjali analizzata fil-kors ta' din 1inkjesta, dettaljatament spjegata aktar il-fuq, wara Ii giet ezaminata ( b' attenzjoni u cirkospezzjoni kbira 179 u analizzata b'mod Ii tara jekk permezz taghha jistax jigi stabbilit irbit bejn 1-allegat reat jew fatt kommess u 1persuna inkriminanda jew Ii allegatament ikkommettietu, (u hadd iktar hliefhorn) ma tistax titqies li hija univoka (u mhux ekwivoka jew sahansitra 179 if only because evidence of this kind may be fabricated to cast suspicion on another. 1449 . l_ . v _:a.,.·::=:.~.) i v ambigwa)1 80 u maghquda "bhal katina li tintrabat minn tm:f ghal tarf, b'sensiela ta ghoqiedi li jaqblu ma' xulxin u li flimkien iwasslu fi-istess direzzjoni. nJSJ I Mitt suspett flimkien ma jsawrux prova wahda. E 180 It is also necessa1y before drawing the inference of the accused's guilt from circumstantial evidence to be sure that there is no other co-existing circumstance whidi would weaken or destroy the inference. 161 Ghal dawn il-kwotazzjonijiet ara s-sentenza n-Pulizija VS Berrad aktar il-fuq citata. 1450 , 'I'••: ~· j_ :~ J. .:;.,, Eghluq - Konkl11Zjoni b'riferenza ghar-rapport talKummissarju tal-Pulizij a Ghaldaqstant fuq dan ir-rapport tal-20 t' April 2017, mill-provi estensivi diretti u indiretti migbura kemm f'Malta kif ukoll barra minn Malta, kif preservati fl-atti ta' din 1-inkjesta, ezaminati mill-esperti tekniCi u analizzati ( mill-Magistrat Inkwirenti, din 1-inkjesta tikkonkludi, sal grad li trid il-Ligi, li: - 1. Ma nstabx Ii 1-ishma fil-kumpanija Egrant Inc kienu jappartjenu Iii Michelle Muscat jew Ii kienu rikonducibbli lilha jew Iii zewgha Dr. Joseph Muscat, jew Iii membri tal-familja taghhom; 2. Ma nstabx Ii Dr. Joseph Muscat, Michelle Muscat, Keith Schembri, Konrad Mizzi jew John Dalli setghu kienu involuti f'korruzzjoni u/jew hasil ta' flus u/jew transazzjonijiet finanzjarji suspetti provenjenti minn ( kontijiet ta' Politically-Exposed Persons mill-Azerbajgan, u dan tramite kontijiet fil-Bank Pilatus u dan kemm skont kif allegat minn Daphne Caruana Galizia fl-artiklu Declarations of trust in Pilatus Bank safe: Egrant Inc shares held far Michelle Muscat tal-20 t' April 2017 fis-7:59pm kif ukoll f' dak pubblikat qabel fl-istess jum minn Daphne Caruana Galizia intitolat US$1.017 million in single transaction from Azerbaijan-owned company to Egrant Inc. fil-4:41pm. 1451 1:..1 .._ ~- ..~ . ·1 u hi Konkl11Zjonijiet ohra Azzjoni ulterjuri Inkjesti diga mibdija u ohrajn pendenti Matul il-kors ta' din 1-inkjesta, u in segwitu ghal zewg rikorsi imsemmija fil- E parti Ii titratta 1-proceduri specjali incidentali, il-Magistrat Inkwirenti kkonkluda Ii kien hemm il-pre-rekwi.Ziti mehtiega sabiex: (1) Tinfetah 1-inkjesta Willerby; (2) Tinfetah 1-inkjesta Hillman. c('Dawn iZ-zewgt inkjesti ghadhom pendenti u kondotti mill-Magistrat Dotter Natasha Galea Sciberras u 1-Magistrat rispettivament. 1452 Dottor Josette Demicoli (3) Jirrizulta lill-inkjesta Ii fil-prezent hemm ukoll proceduri pendenti quddiem il-Qorti Kriminali ghal fini ta' riezami in segwitu ghal digriet moghti mill-Magistrat Dottor Ian Farrugia nhar is-27 ta' Lulju 2017 fuq rikors prezentat minn Dr. Simon Busuttil tal-14 ta' Lulju 2017 u Ii permezz tieghu gie deci.Z Ii hemm il-prerekwi.Ziti mehtiega biex tinfetah inkjesta ohra dwar diversi allegazzjonijiet ohra, uhud minnhom ukoll relatati ma fatti u riZultanzi imsemmija f' din 1-inkjesta kif rifless fir-relazzjonijiet tal-Forensic ( Accountants mahtura. (4) Dan apparti digriet iehor moghti mill-Magistrat Dottor Francesco Depasquale nhar il-21 ta' Mejju 2018 in segwitu ghal rikors iehor maghmul mill-MPE David Casa b'riferenza ghal informazzjoni naxxenti minn informazzjoni mehuda mit-Taqsima tal-AnaliZi tal-FIAU u li wkoll kienet relatata ma procedura specjali li kienet intavolata fil-kors ta' din 1-inkjesta permezz ta' rikors maghmul 1-ewwel minn Pierre Portelli u wara f'isem il( MPE David Casa. (5) Leaks t'informazzjoni kunfidenzjali mill-FIAU Jirrizulta lil din 1-inkjesta li hemm ukoll inkjesti magisterjali specifiCi jisthargu leaks maghmula mill-gja Magistrat Dr. Consuelo Scerri Herrera u 1453 mill-Magistrat Dr. Doreen Clarke. Dik maghmula mill-Magistrat Clarke jirriZulta Ii gt1adha pendenti. Dwar dawn 1-allegazzjonijiet, fatturi u riZultanzi komuni misjuba mill- Forensic Accountants kif imsemmi fir-relazzjoni taghhom f' din 1-inkjesta u Ii tnisslu matul il-kors ta' din 1-inkjesta, u Ii diga hemm proceduri Ii huma pendenti quddiem 1-Awtoritajiet Gudizzjarji Maltin Ii qeghdin jew ghad iridu jigu mistharga, mhix ser tigi ordnata azzjoni ulterjuri mill-Magistrat Inkwirenti f' dan il-Proces Verbal u dan sabiex jigi evitat duplikazzjoni ta' proceduri gudizzjarji. Azzjoni ta' investigazzjoni u prosekuzzjoni Ii trid tittiehed fuq rrri.Zultanzi ta' din 1-inkjesta c c (6) Persuni Ii kienu fil-pussess t'informazzjoni kunfidenzjali u segretata taI- FIAU Ii ddivulgaw din 1-informazzjoni fil-pubbliku Kif gie muri aktar il-fuq, il-maggor parti tal-proceduri specjali inddentali inbdew in segwitu ghal, u in bazi ta' informazzjoni Ii kienet tifforma parti 1454 . ~ \_ '- .i. ·~ ~. j mmn rapporti analitici konkluzi tal-FlAU jew dokumenti qafas jew informazzjoni ohra li kienet tifforma parti minn diskussjonijiet dwar analiZi t'informazzjoni kondotta mill-FIAU u li eventwalment setghet twassal ghal rapport analitiku finali skont 1-Artikolu 16 tal-Kapitolu 373 tal-Ligijiet ta' Malta. ( Fil-kors ta' din 1-inkjesta wkoll irriZulta li prima faciae 1-informazzjoni relattiva ghall-ewwel zewg rapporti analitici tal-FlAU li wasslu ghall-ftugh taI-inkjesta Willerby u ghall-ftugh tal-inkjesta Hillman kif ukoll Iinformazzjoni li in bazi taghha gew zvelati siltiet minn dokument qafas li kien qieghed J1g1 analizzat miII-FIAU b'riferenza ghal allegati transazzjonijiet li inter alia kienu jikkoncernaw LNG tanker, (u li eventwalment wara Ii segwa I-process normali t' analiZi immaturaw fit-tie let rapport analitiku taI-FIAU fuq materji li tnisslu mir-riveiazzjonijiet taI- Pan.am.a Papers) kienu gew zvelati pubblikament wara li d-dokumenti jew informazzjoni relattiva kienet giet leaked mir-records tal-FIAU. Din 1-informazzjoni, skont il-Ligi kellha tkun maghrufa mill-impjegati adetti mit-Taqsima tal-AnaliZi tal-FlAU u mid-Dirigenti ta' dan il-Korp, nonche f' dawk il-ka±ijiet fejn kien sar rapport analitiku finali, ukoll mill-Ufficjal Koordinatur tal-Pulizija u 1-Kummissarju tal-Pulizija. Dawn huma kollha marbuta biI-Ligi li jikkunsidraw kull informazzjoni li tkun waslet ghandhom 1455 bhala li hija sigrieta u/jew kunfidenzjali. Anzi 1-Korp, 1-ufficjali, 1-impjegati u 1-Agenti tieghu, sew jekk ikunu ghadhom fis-servizz tieghu sew jekk le, jibqghu marbuta b' din ir-rabta. Mix-xiehda mismugha matul il-kors ta' din 1-inkjesta gie prima Jaciae stabbilit li tali informazzjoni u dokumenti gew pubblikament zvelati bi ksur ta' dawn ir-rabtiet u dak li jipprovdi 1-Kapitolu 373 tal-Ligijiet ta' Malta. c· F' socjeta demokratika huwa mehtieg u doveru.z Ii jkun hemm skrutinju taloperat ta' entitajiet u awtoritajiet pubblici. Biss dan ghandu jsir b'mezzi li jkunu jirrispettaw il-Ligijiet tal-Istat. Altrimenti jirrenja 1-kaos u d-di.Zordni - 1-antitezi tas-Saltna tad-Dritt. Stante Ii matul il-kors ta' din 1-inkjesta irri.Zulta pruvat sal-grad prima faciae Ii : (a) Gew prezentati dokumenti li kienu jikkontjenu fihom informazzjoni Ii kienet kunfidenzjali u segretata formanti parti minn rapport analitiku mahdum mill-FIAU u Ii kien gie pre.Zen.tat lill-Kummissarju talPulizija ghall-azzjoni tieghu jew li kienet ghadha qeghda tigi analizzata mit-Taqsima tal-AnaliZi tal-FIAU jew giet zvelata pubblikament tali informazzjoni; (b) dawn id-dokumenti jew 1-informazzjoni kienu gew zvelati b'mezzi li ma kienux dawk previsti mill-Kapitolu 373 tal-Ligijiet ta' Malta; (c) ghad hemm inkjesti Magisterjali li ghadhom pen.den.ti u li jistghu jolqtu wkoll parti mill-meritu ta' din il-vertenza; 1456 ( £1-istadju opportun, il-Kummissarju tal-Pulizija ghandu jinvestiga, u 1Avukat Generali ghandu janalizza jekk, f'sogeta demokratika :(a) ir-ricezzjoni, accettazzjoni, zamma, pussess, 1-uzu u 1-eventwali konsenja ta' dokumenti jew divulgazjoni t'informazzjoni kunfidenzjali u segreta ta minn persuni kemm jekk huma ufficjali, ( impjegati jew Agenti tal-FIAU, kemm jekk ma humiex, (b) liema dokumentazzjoni jew informazzjoni kienet tifforma 1-meritu jew parti mill-meritu ta' xoghol analitiku tal-FIAU jew ta' eventwali rapport analitiku maghmul mill-FIAU u prezentat lill-Kummissarju tal-Pulizija je'v li kienet tifforma parti minn anali.Zi Ii kienet ghadha ghaddejja mill-istess Korp; (c) liema hrug ta' dokumenti jew informazzjoni tkun saret b'modi u b'mezzi mhux skont kif imsemmija fil-Ligi, i.Zda bil-mezz ta' leaks (b' serq ta' informazzjoni jew tehid t' informazzjoni b' qerq jew b' reat ( kriminali iehor), (d) u liema informazzjoni ma tkunx giet denunzjata jew divulgata biss lillPulizija Ezekuttiva, lil Awtoritajiet Gudizzjarji jew lil Awtorita kompetenti ohra ghall-azzjoni legittima li jidhrilhom xierqa fuqha, i.Zda li tkun giet divulgata lill-pubbliku £' diskorsi pubbliCi jew bilmezzi tax-xandir, 1457 !_. ...: - ~ ··, .;.. ..... ~ ' u kienux, jikkostinvixxu reati kriminali, fosthom dak ta' ricettazzjoni taht 1Artikolu 334 tal-KodiCi Kriminali jew ir-reat ta' min, malli jsir jaf li xi haga li tkun giet fil-pussess tieghu tkun haga misruqa jew haga mehuda b' qerq jew akkvvistata b'reat, jonqos li jgharraf lill-Pulizija b' dak il-fatt fi zmien gimgha minn meta jkun hekk sar jaf skont 1-Artikolu 334A tal-KodiCi Kriminali, minn min ikun ghamel din 1-azzjoni. (7) Karl Cini u Brian Torma 7.1 Fix-xiehda tieghu Karl Cini jghid li huwa waqqaf hiss tliet kumpaniji filPanama mentri I-Forensic Accountants Harbinson Forensics sabu li huwa kien waqqaf ukoll il-kumpanija Real Trade Investments Global Corp fil-Panama (u mhux fil-BVI kif hu semma fix-xiehda tieghu). Karl Cini jtenni li kien waqqaf erba' kumpaniji fil-BVI cjoe Comerco, Durellie, Real Trade Investments u Willerby. IrriZulta pero lil Forensic Accountants Harbinson Forensics li fix-xiehda tieghu huwa ma semmiex ukoll lil kumpaniji Colson, Selson, Lester, SPX, Blue Sea, Torbridge jew Berdil. Apparti minn hekk fl-email allegatament mibghuta fit-2 ta' Gunju 2017 jinghad li Mirzella Tunon baghtet lil Karl Cini pakk bid-DHL li fih kien 1458 (_ hemm 1-originali tal-ittri tas-16 ta' Frar u tal-24 ta' Frar 2017 iffirmati minn Ricardo Samaniego, id-dikjarazzjoni tal-25 ta' Mejju 2017 ta' ATC Administrators Inc iffirmata minn Edilberto Reyes u Olga Londono, irRegistered Agent Cert~fication iffirmata mill-Avukat Josette Roquebert. Karl Cini jixhed Ii 1-ittra tas-16 ta' Frar 2017 qatt ma baghtithielu. Karl Cini jrid jispjega 1-kontenut u 1-verCita tad-dikjarazzjoni tieghu fid-dawl ta' din 1- email. c Ghaldaqstant il-Kummissarju tal-Pulizija ghandu jinvestiga dawn iddiskrepanzi fix-xiehda ta' Karl Cini stante Ii kif irri.Zulta mill-provi dokumentarji aktar il-fuq imsemmija juru Ii jista' jkun hemm prim.a faciae gurament falz da parti tieghu. 7.2 Fid-dawl tal-konkluzjoni taI-Forensic Accountant Miroslava Milenovic intitolata "2.2.5.2 Orders for Transfer from BTI Management - Client Bank ( Account in BoV" il-Magistrat Inkwirenti jordna lill-Kummissarju tal-Pulizija sabiex jinvestiga din ir-ri.Zultanza tal-esperta Forensic Accountant Miroslava Milenovic ghal kwalunkwe azzjoni Ii jidhirlu xierqa, jekk ikun il-kaz. 1459 (8) Ionathan Ferris Matul ix-xiehda ta' Jonathan Ferris saru diversi stqarrijiet li ma kienux sorretti minn provi ohra migbura. Uhud minnhom jirriflettu divergenzi bejn il-mod kif hu interpreta certi fatti. Izda hemm siltiet mix-xiehda tieghu li jehtiegu approfondiment ulterjuri bhal- c_· Sur Magistrat: Pero informazzjoni fir-rigward li din il-marelli .kumpanija kienet rekonducibbli lil Muscatijiet jew hekk, Dalli ma .... Xhud: M'ghandi pero fil-compliance report- Ii kienet ghamlet 1-FIAU. .. Sur Magistrat: Liema wiehed? Xhud: Il-compliance report fuq il-bank Pilatus, hemmhekk hemm issue ta' interess. Sur Magistrat: Jigifieri I-compliance report li kien sar f'Marzu? Xhud: EZ:att dak li hemm inkjesta quddiem il-Magistrat Consuelo. Dak jien kont sibt li kien hemm transfer ta' miljun minn kont ta' Leyla ... gie minn barra through Pilatus, as DVA, same day value, 600,000 minnhom ghaddew ghall-kumpanija Buttardi go New York. Il-kumpanija Buttardi hija kumpanija ta' Michelle Muscat u Michelle Buttigieg. Sur Magistrat: Din qed tghldli li qieghda fil-compliance report? Xhud: Iva. Sur Magistrat: Tal-FIAU? Xhud: Iva. Ghaddew 600,000 immarkati bhala loan. Issa hafn.a nafu min ikun filfinanzi li bhala loan tweggaghli naqra rasi lili. Fil-fatt meta jien kont ii-Qatar, lil Amerikan tal-FinCEN, li hija 1-FIAU Amerikana ghedtlu "Dawn kif ghaddewlkom?" Ghal kull cucata twaqqfu u dawn 600,000. Sur Magistrat: U dawn is-600,000 minn fejn ghaddew jigifieri? Xhud: Ghaddew minn fuq il-Pilatus. 1460 Sur Magistrat: Mill-kontijiet tal-Pilatus jigifieri. Xhud: Mill-kont ta' Leyla ... tal-Pilatus. Sur Magistrat: Dan id-dokurnent jigifieri inti rajtu? Xhud: Jien ma rajtux. Jien rajt ir-rapport tal-compliance ghax jien ma kontx nahdem fil-compliance. Im.ma dan hareg meta 1-MFSA u 1-FIAU kienu gharnlu din il-visit u sabu balla breaches. Perezempju kelli diversions of ... u kkritikajtu bl-ahrax lil Alfred Zammit ghax ma jistax ikun f'Marzu nsib, ikun hemm rapport- Ii ghandi kopja tieghu jien hawnhekk - irnlahli.am sew tal-breaches li sabu f'Settembru tohrog an all clear note. Sur Magistrat: Jigifieri se nistaqsik din, veru strictly speaking it is not pretinent to Egrant pero se nistaqsihielek biex ikolli naqra kjarezza f'mohhi. Din li qed tghid, din tit-ransfer li kienet saret minn kont ta' Leyla Aliyeva lil Buttardi... Xhud: Lejn il-Buttardi. Sur Magistrat: Lejn il-Buttardi, lejn il-Buttardi bhala Buttardi jew f'isem xi hadd? F'isem Michele Buttigieg? F'isem William Buttigieg? Xhud: Jekk niftakar sew f'isem il-Buttardi. Se nipprova nsib, nara jekk ghandi ilcompliance report. Dan huwa 1-Whatsapp message li kien baghatli Alfred Zammit dakinhar biex ma nersaqx lejn 1-ufficcju. Compliance ... ma nafx jekk ghandekx inti. Sur Magistrat: tta nara liema wiehed hu. Xhud: Ghandek kopja tieghu int dan? Sur Magistrat: Ma nafx. tta nara liema hu ghax issa bl-amment rnhux se nghidlek. ( Xhud: Se nghaddiehel. Dan huwa I-compliance report u dak zammejtu jien ghax jien kont vviehed mit-tnejn li kellna, xi hadd minn tlieta Ii kellna u xi hadd illikjah pero 1Magistrat Consuelo ghedtilha li se n±omrn kopja tieghu ghax dak hemm certa noti fuqu, ghedtilha "biex int tkun taf Ii jien se n±omm photocopy" gtthax in-noti Ii kelli, li tajtha, tal-originali kienu kollha bil-lapes u 1-Magistrat Consuelo kienet akkordat. Sur Magistrat: mela qed taghmel referenza, qed nifhem jien, ghal din il-parti. "Non particular bank account be acquivalent to approximately one million ... " Xhud: Ghax Daphne kienet qalet Ii kien hemm transfer ta' miljun. Jien hdimt imbaghad il-median· rate bejn Jannar - ara jekk titla fuq - u Marzu u ma qbiltx ghal dak il-miljun li keient qed atirreferi ghalih u hemrn xinoti tieghi. Sur Magistrat: Jigifieri hawnehkkint qed tghid li 1-informazzjoni Ii ghandek Ii dawn il-miljun kienu dawn Ii ghaddew mill-kont ta' Leyla Aliyeva lil Buttardi. 1461 . ·1 ~-· .,_. ..i. ·..:. ..}· ;...; Xhud: Ghax hi kienet qalet li hemrn transfer ta' miljun. Tiftakar 1-istorja kif kien ilqalghet? Gt1edtilhom "ma jistax ikun li kien dak." Issa jekk int trid kopja tieghu kemm jaghmlulek photocopy tieghu ghax dak se jginek zgur lilek. In segwitu ghad-deposizzjoni ta' Jonathan Ferris, kienet saret talba ad hoc Iill- Forensic Accountant Miroslava Milenovic sabiex tikkonferma jekk mill-analizi taghha tar-records stampati u digitali tal-kontijiet tal-Bank Pilatus u ttransazzjonijiet hemmhekk imsemmija setghetx issib riskontru ta' dak misjub fix-xiehda ta' Jonathan Ferris rigward dan 1-allegat pagarnent. TI- Forensic Accountant Miroslava Milenovic wiegebt permezz ta' rapport preliminari 1.11 u Ii jridu jinqraw fl-isfond tar-relazzjoni finali taghha imsemmija aktar il-fuq : 1. Transactions related to Sahra Below is presented an overview of number of transactions per years related to Sahra both as ultimate beneficiary (when Sahra received the money) and ordering customer (when Sahra sent the money) extracted from list_of_all_outgoing_settlement_data_partI.xlsx. for the period Ultimate Beneficiary 2014 I 2015 4 2016 7 2017 6 Total 17 Ordering Customer I I I I 3 11 1 I 1462 15 1.1. Sahra as Ultimate Beneficiary Based on account numbers of the extracted transactions, it has been identified that 12 of the 17 transactions received by Sahra (i.e. in which Sahra was identified as the ultimate beneficiary) originated from UAE, 2 originated from USA and 3 were internal transfers behveen Sahra's accounts held in Pilatus Bank Malta. ( 12. Country Ultimate Beneficiary UAE 12 USA 2 Malta I Internal transfers 3 Sahra as Ordering Customer As for transactions ordered/paid by Sahra (i.e. in which Sahra was identified as ordering customer), 1 transaction was sent from Sahra' s account held in UAE, 7 transactions were sent from its account held in Pilatus Bank Malta and 7 were internal transfers betvveen Sahra's accounts held in Pilatus Bank Malta. The transaction which was sent from Sahra's account in UAE was sent to an account in Malta, while the 7 transactions sent from Pilatus Bank's accounts were sent to accounts in UAE. Country Sahra's accounts from which the transfers were sent Accounts to which the transfers were sent UAE 1 7 1463 - -. 4· . ·- ' ....- . ....... ~ ~ Malta 7 Internal transfers 7 I 1 During the search of key word "Sahra" a transaction related to Sahrai SRL has been identified: Ordering customer: Sahrai SRL, Italy Ultimate Beneficiary: Ashbom Corp. Limited, a company connected to Seyed Ali Sadr Hasheminejad (the company is on the same address as Brittstone Ltd. and Rynt Corp. Limited,) (_ Amount: 25,000 EUR Date: 06/03/2015 2. Transactions related to Aliyeva Only one transaction in relation to Aliyeva has been identified related to a payment performed by Leyla Aliyeva to Raphael Investment on 09/11/2016. Aliyeva as ordering customer transferred amount of AED 293,679,791 (80 milion USD) from bank account in UAE with IBAN /AE710350000006206186502 to the ultimate beneficiary, company Raphael Investment Limited, the company previously identified as related to Leyla Aliyeva, with bank account in Pilatus with IBAN MT42PLTS0401900101893CACOAED101 3. Transactions related to IP Morgan The only transaction which included JP Morgan has been identified in the excel spreadsheet TAS MT199 .xlsx and is in relation to a transfer which has been blocked by JP Morgan. No additional transaction with relation to JP Morgan has been identified- as a correspondent bank, sender's bank nor as a ultimate beneficiary's bank. 1464 (_ ~ ·-~ - -' .i. :.:. {l :FOlPLTSMTMTAXXX0870032644}{2:01991642170508GENODEDD AXXX75487204501705081832 N}{3:{108:ZVR0000000186788){433:/FPO!FALSE POSIT1VE}){4: :20 :INVESl 7050800109 :21 :001FOUR171220001 :79:QUERY We received the follov.ring inquiry to your payment for USD 66204,30 under a.m ref. Please check and revert soonest. Kind regards DZBAI\TKAG D/PASP QUOTE VvE HA VE EFFECTED PAYMENT TO BARCLAYS BANK LONDON WTIH COVER V1A JP MORGAN CHASE NEW YORK WE HA VE RECEIVED FOLLOV\TING REQUEST FOR ADDIDONAL INFORMATION FROM JP MORGAN CHASE NEW YORK QUOTE:PLEASE BE ADVISED 1HAT WE HAVE NOT EFFECTED THE ABOVE MENTIONED TRANSACTION AS IT IS UNDER REVIEW BY OUR COMPLIANCE DEPARTMENT FOR A POSSIBLE SANCTION OR JPM RISK POLICY ISSUE. OUR LEGAL COMPLIANCE DEPARTMENT HAS REQUESTED YOU PROVIDE THE FOLLOWING INFORMATION: MORE INFO REQUIRED:PLEASE PROVIDE THE DETAILS OF IRANIAN OWNERSHIP OR INVOLVEMENT IN THIS TRN .. UNQUOTE LOYDGB2L'S ALSO REQUEST ADDITIONAL INFORMATION REQUIRED FOR PILA TUS BANK: 1. WE REQUIRE FULL NAMES OF ALL OWNERS, NATIONALITY AND THE FULL PERMANENT ADDRESS OF ALL OWNERS. 2. IS IBERE ANY IRANIAN INVOL VEMENTI URGENTLY PROVIDE THE ADDITIONAL INFORMATION VIA AN 1465 'J ':f..! J AUTHENTICATED MESSAGE. UNQUOTE -l!5:!CHK:183F5E18A459}!DLM:lHS:!COP:PHFAC:l} JP Morgan- none 4. Transactions related to Buttardi A search has been performed in relation to Buttardi business, by using following search terms: - Buttardi - Michelle Buttigieg - William Buttigieg c No transactions have been identified. 5. Loans Provided From the file All_loans.xlsx information has been extracted concerning loan agreements per company/individual. It has been identified that most of the loans agreement were used for refinancing of the initial loan. The table below provides an overview of identified loan agreements per company, vvith additional details including companies' Directors/UBOs;Signatories as per file containing information on all corporate companies' directors and all companies' signatories. Additionally, based on all gathered information, companies have been linked to Azerbaijan's PEPs, Hasheminejad, or other individuals, in case such linkage exist. COMPANY DffiECTOR/UBO/ SIGNATORY LINKAGE LOAN AGREEMENT LOAN AMOUNT ALTITUDE CAPITAL LLC SEYED ALI SADR HASHEMINEJADUBO Hasheminejad 001IOTA153410003 USD 1,500,000 No official information that identified 001IOTA150700001 USD 5,575,000 001IOTA151180001 USD 5,575,000 1466 ( '-' '- ASHBORN CORP.LIMI TED BRITTS TON E LID. SEYED GHASEMIspecified AMIR role not SADR HASHEMINEJAD SEYED ALI- role not specified ( ALI AKBAR TO RABUBO EXIR LLC TORAB REZA - UBO TORAB ALI- role not specified 001IOTAI52220003 USD 5,575,000 00110TA153020001 USD 5,575,000 001IOTA160290002 USD 5,575,000 001IOTA161130004 USD 5,575,000 001IOTA162250002 USD 5,575,000 001IOTA162810005 USD 5,575,000 Hasheminejad 001IOTFI50610004 USD 6,500,000 Torah- in report 1.4 it has been identified that Seyed Moh sen Torab is one of the shareholders (50.50%) of SMT Pistacho Ranch and Management LLCUSA 001IOTAI530BOOOI USD 1,000,000 Heydarov 001IOTA153100001 EUR 10,000,000 the company is to related Hasheminejad, however the company's address is the same as Brittstone Ltdfor which Hasheminejad is identified as UBO SIMON GRAHAMrole not specified FRANCIS PAUL SNODING- role not specified ANDREW IBOMAS BAILEY- role not specified (_ IVv BELGICA HOLDINGS LIMITED PAUL EMMANUEL O'NEILL- role not specified BRIAN MICHAEL O'MAHONEY- role not specified HELEN PATRICIA CROWIBERrole not specified GRANVILLE JONAIBAN WESTrole not specified 1467 .1.. ~ ~ f~ I ; .· t.~ .... -- -- - ' _ , LUKE JAMES HARDING- role not specified I PA TRICIA PREVELrole not specified UBOIOOSS0-01- role not specified UBOIOOSS0-02not specified role IRON INVESTMENT HOLDINGS LIMITED - role not specified WATER INVESTMENT HOLDINGS LIMITED- role not specified (_ ERICA PATREICE HARR1SON- role not specified RACHEL BOU GARDSignatory KIM NICOLA CLAIRE MCGALL- Signatory CHANTELLE CAROL ANN BOYD- Signatory NATALIE GAIL CHAMBERLAINSignatory ( __ AMANDA LOUISE CONNOLLYSignatory ROBERT JOHN BAKER- role not specified KIMBERLE YGAMMA PROPERTY HOLDINGS L GINETTE LOUISE BLONDEL- role not specified CRAIG MARTYN WILSON- role not specified In the list of companies' corporate directors both Kimberly Holdings Limited and Argyle Holdings limited are listed. Both of the companies are 1468 001IOTA153020005 EUR 15,620,000 001IOTA163020003 EUR 15,620,000 I KIMBERLY HOLDINGS connected to LIMITEDShareholder family Heydarov ARGYLE HOLDINGS LIMITEDShareholder LUKE FREl\TDOCompany Secretary RODERICK ZAMMITPACEDirector, A Signatory JOANNE MICHELLE PACEDirector but not ( listed as signatory SARAH JANE MULLINSDirector, A Signatory AQUA TRUST SERVICES MALTA LIMITEDShareholder KR HOLDINGS LIMITED KAVEH RAHBARY- UBO, but not listed as signatory 001IOTA161340006 JOANNE LUCE- A signatory ( STEPHEN MORGAN-A signatory KYLE BOUGEARD-B Signatory HAYLEY QUERIPEL-B Signatory MEGAN OREILEY-B Signatory JENNY V ARRIE- B Signatory 1469 GBP 2,400,000 LYDIA WILDINGA Signatory RAYMOND O'REILLY-A signatory AUGUSTINE GEORGE DA \/ID JONES- Director, but not listed as signatory LONALTA LIMITED KIABOD TUTUNIAN MASHADShareholder, UBO 001IOTA161340001 GBP 880,000 c: ARMIN AFSHARNEJADSignatory l\.TEGARIN SADAT SADRHASH EMINEJAD NIA Individual Account Hasheminejad OOlIOTAl 60350001 USD 1,500,000 Aliyev 001IOTA170720001 USD 73,000,000 OOUOTA151110001 USD 5,000,000 ROBERT JOHN BAKER- Signatories JANINE MARGARET PEARSON- Director FARNOUSH FARSIARSignatories RAPHAEL INVESTMENT LIMITED SUNEER KUMAR CHENOLI KOMA TH- Director, but not listed as signatory DA VINCI HOLDING LIMITEDShareholder PICASSO HOLDING LIMITEDShareholder KENNETH ROSS HETHERINGTONSignatory 1470 I Client: 100221 001IOTA151540001 USD 5,000,000 Client:100221 001IOTA151620001 USD 5,000,000 Client 100950 001IOTAl 52430001 USD 5,000,000 ( RYNT CORP. LIMITED FYISAL EDALAVATH MEETHAL- Director No official information identified that the company is related to Client 100950 Hasheminejad, however the company's address is the same as Brittstone Ltdfor which Hasheminejad is identified as UBO 001IOTA153410002 001IOTA152470001 USD 5,000,000 Client 100950 USD 5,000,000 Client 100950 001IOTAl 60600001 USD 5,000,000 Client 100950 001IOTA161970001 USD 5,000,000 Client 100950 001IOTAl 62390001 USD 5,000,000 Client 100950 OOlIOTAl 63420002 USD 5,000,000 Client 100950 OOlIOTAl 70580001 USD 5,000,000 Client 100950 ( YASEMIN ARAL TITKAN PULP AND PAPERFZC 001IOFX162810005 USD 1,275,000 001IOFX162840002 USD 1,260,000 OOl!OTAl 60360001 USD 1,220,000 001IOFX151910001 USD 20,000,000 001IOFX151910002 USD 25,000,000 MOHSEN ZARRIN 001IOFX151910003 USD 21,000,000 VEJDEH NEJADrole not specified 00110FX151910004 EUR 20,000,000 SADEGHKORD AHMADI- role not 00110FX151910005 EUR 25,000,000 specified 00110FX151910006 EUR 21,000,000 00110FX153230001 EUR 22,000,000 00l!OFX153310003 EUR 20,000,000 NIA Individual Account Hasheminejad 1471 ... .; J.. 4 001IOFX1533S0001 EUR 20,000,000 001IOFX153440001 EUR 10,000,000 001IOFX153440002 EUR 10,000,000 001IOFX1534S0001 EUR 10,000,000 001IOFX1534S0002 EUR 10,000,000 001IOFX153510001 EUR 10,000,000 001IOFX153510002 EUR 10,000,000 001IOFX153630001 EUR 22,000,000 001IOFX160050001 EUR 24,000,000 001IOFX160Sl0001 EUR 11,000,000 001IOFX160900001 EUR 6,000,000 001IOFX160900002 EUR 5,000,000 001IOFX161170001 EUR 10,000,000 001IOFX161240001 EUR 5,000,000 001IOFX161240002 EUR 5,000,000 001IOFX161510001 USD 5,000,000 OOlIOFXl 61510002 EUR 5,000,000 00110FX1615S0001 EUR 5,000,000 OOllOFXl 61580002 1472 I I EUR 5,000,000 001IOFX161720001 EUR 5,000,000 001IOFX161750001 EUR 5,000,000 00110FX161800002 EUR 5,000,000 001IOFX161800003 EUR 5,000,000 001IOFX162110001 EUR 7,000,000 001IOFX162140001 USD 6,000,000 001IOFX162140003 EUR 6,000,000 001IOFX162390001 EUR 8,000,000 001IOFX162390002 EUR 5,000,000 001IOFX162390004 EUR 5,000,000 00110FX163350001 EUR 9,000,000 001IOFX163510002 EUR 14,000,000 OOlIOFXl 63510003 EUR 14,000,000 C._ I ( 00110FX163630001 EUR 5,000,000 00110FX163640001 EUR 6,000,000 OOIIOFXl 70060001 EUR 6,000,000 001IOFX170130002 EUR 7,000,000 OOllOFXl 70270001 EUR 10,000,000 OOIIOFXI 70270002 EUR 10,000,000 OOllOFXl 70380002 EUR 5,000,000 OOIIOFXl 70380004 EUR 5,000,000 001IOFX170870005 EUR 8,000,000 OOIIOFXl 70870006 EUR 7,000,000 OOIIOFXl 70870007 EUR 5,000,000 001IOTF150890002 EUR 20,000,000 001IOTF150890004 EUR 25,000,000 001IOTF150890005 EUR 20,000,000 00110TF150910001 EUR 22,000,000 001IOTF151120001 EUR 21,000,000 001IOTF151130001 EUR 21,000,000 001IOTF151690001 EUR 20,000,000 001IOTF151690002 EUR 25,000,000 In relation to company Rynt Corp. Limited it has been identified that the company has two client codes in Pilatus: ( -Client code 100950 with address APT 202 BUR DUBAI, ALI BIN ABI TALEB ST, HORIZON SERVICED APARTMENTS, Dubai. CIF date: 11/06/2015. Email: femeethal@gmail.com -Client code 100221 with address Ll-2 MIRROR CEN1RE, KOWLOON, 61 MODY ROAD TST EAST, Hong Kong. CIF date: 30/06/2014. Email: femeethal@grnail .corn In the list of signatories, no information was identified for Rynt Corp. Limited under the code 100950. 1473 Although no official information identified that Rynt Corp. Limited is related to Hasheminejad, the company's 100221 address is the same as Brittstone Ltd - for which Hasheminejad is identified as UBO. Din ix-xiehda teknika trid tittiehed ukoll fl-isfond ta' dak li xehdu rrapprezentanti prezenti u passati tal-FIAU li bl-ebda mod ma kkonfermaw dak li stqarr Jonathan Ferris. Dan irid jinghaqad ukoll ma dak misjub mill- Forensic Accountant Miroslava Milenovic fir-rigward tal-interpretazzjoni talmiljun imsemmi minn Jonathan Ferris aktar il-fuq imsemmija. Jonathan (- Ferris kien stqarr bla ekwivoCi li :Dak jien kont sibt li kien hernm transfer ta' miljun minn kont ta' Leyla ... gie minn barra through Pilatus, as DV A, same day value, 600,000 minnhom ghaddew ghall-kumpanija Buttardi go New York. Il-kumpanija Buttardi hija kumpanija ta' Michelle Muscat u Michelle Buttigieg Ghaldaqstant il-Kummissarju tal-Pulizija ghandu jinvestiga din 1- allegazzjoni maghmula minn Jonathan Ferris, li ghandu jinghata d-dritt li jispjega kif wasal ghal konkluzjoni tieghu relattiva ghat-trasferiment tal- miljun, stante li kif irriZulta mill-provi diretti u dokumentarji aktar il-fuq juru li hemm prima faciae gurament falz da parti tieghu. (9) 2.2.4.3 Creation o_f Public Private Partnership 1474 ( __ ' - "-' ':... - .L ~:~ ~ ::...,! Fid-dawl tal-konkluzjoni taI-Forensic Accountant Miroslava Milenovic intitolata "2.2.4.3 Creation of Public Private Partnership" il-Magistrat Inkwirenti jordna lill-Kummissarju tal-Pulizija sabiex jinvestiga din irriZultanza tal-esperta Forensic Accountant Miroslava Milenovic ghal kwalunkwe azzjoni li jidhirlu xierqa. ( (10) L-operat tal-Bank Pilatus (Pilatus Bank plc u kull kumpanija affiljata magliha) Fid-dawl tal-konsiderazzjonijiet maghmula mill-Forensic Accountants Harbinson Forensics u b'mod partikolari Miroslava Milenovic Ii tirreferi ghal certi transazzjonijiet bhala Ii "show comm.only accepted red flags for money laundering" ghaddejjin fil-Bank Pilatus, il-Magistrat Inkwirenti jordna li kopji ( awtentid tar-relazzjonijiet tal-Forensic Accountants Harbinson Mulholland u Miroslava Milenovic jigu notifikati lill-FIAU bil-ghan li dan ilKorp, bhala 1-Korp prepost mill-Kapitolu 373 tal-Ligijiet ta' Malta li jwettaq tali analiZi biex ikun gwidat ahjar bir-riZultanzi u 1-konkluzjonijiet ta' dawn 1-esperti Forensid mahtura matul il-kors ta' din 1-inkjesta u fl-istess hin jordna lill-Kummissarju tal-Pulizija sabiex jinvestiga dawn ir-riZultanzi imsemrnija mill-Forensic Accountant Miroslava Milenovic fir-relazzjoni taghha aktar il-fuq imsemmija ghal kwalunkwe azzjoni li jidhirlu skont il-Ligi. 1475 ·- ~· ..a.. ·' ~1 8 -1 (11) Maria Efimova F' din 1-inkjesta irrizulta Ii x-xiehda ta' Maria Efimova fiha stqarrijiet Ii 1inkjesta stabbiliet li huma veri iZda fiha hafna stqarrijiet li meta mqablin ma E xiehda u dokumenti ohra jirriZultaw li ma humiex veri. Hemm diversi ezempji li hargu matul il-kors ta' din 1-inkjesta u li gew osservati matul 1anali.Zi tax-xiehda ta' Maria Efimova kif ukoll dawk ta' Daphne Caruana Galizia, Pierre Portelli u xiehda ohra, mhux 1-inqas 1-impjegati tal-Bank Pilatus u 1-anali.Zi maghmula mill-Forensic Accountants dwar 1- allegazzjonijiet tal-hlasijiet u transazzjonijiet li kellhom x'jaqsmu mal-meritu ta' dan il-kaz mistqarra minn Maria Efimova. ( Ghal dan il-ghan il-Kummissarju tal-Pulizija qieghed jigi ordnat sabiex jibda proceduri kriminali kontra Maria Efimova ghar-reat ta' kalunja skont 1Artiklu 101 tal-Kap. 9 tal-Ligijiet ta' Malta u ta' gurament falz ai termini talArtikolu 108 tal-Kodid Kriminali. 1476 ( ~-! \--'-'.t;.t (12) L-azzjoni dwar id-declarations o_ftrust foloz Fid-dawl tal-fatt Ii gie pruvat soddisfacentement Ii cl-declarations of trust ezibiti fl-atti ta' din 1-inkjesta irri.Zultaw Ii kien dokumenti foloz in kwantu 1firem fuqhom kienu firem foloz, il-Kummissarju tal-Pulizija ghandu jibda investigazzjoni sabiex jigi determinat min kienet il-persuna jew persuni ( responsabbli minn tali holqien, u2:u u tixrid ta' dokumenti foloz. Maghmula dawn il-kostatazzjonijiet, il-Magistrat Inkwirenti jirredigi Iprezenti process verbal, jghaqqad mieghu ir-relazzjonijiet tal-esperti nominati u d-dokumenti kollha migbura fil-kors ta' din 1-inkjesta u 1-atti 1-ohra kollha pprezentati u filwaqt Ii jaghmel tieghu 1-konkluzjonijiet tal-esperti tekniCi tieghu suggett ghal dak misjub fil-konkluzjonijiet tal-istess Magistrat Inkwirenti, jordna Ii filwaqt Ii kopja ta' dan il-Proces Verbal jigi notifikat lill( Kummissarju tal-Pulizija ghall-azzjoni lilu ordnata, kif ukoll Ii kopja tarrelazzjonijiet tal-Forensic Accountants tigi notifikata lill-FIAU, jordna wkoll Ii dan 1-inkartament jintbaghat lil Avukat Generali fiz-zmien moghti fil-ligi. Aaron M. Bugeja Magistrat Inkwirenti 1477 . ·~· - ..:. .:.: i ,"') iJ No1nina tal-esperti, lista tax-xhieda mismugha u lprovi migbura 1. Nomina tal-espert Dr. Godwin Caruana tal-21 t' April 2017 Dr. Godwin Caruana, bhala espert tekniku fil-qasam tal-informatika qieghed jigi nominat sabiex jaghmel dak ix-xoghol kollu mehtieg sabiex (_ skont 1-arti u s-sengha u bl-aktar metodu effettiv u effikaci fic-cirkostanzi jigu migbura jew priZervati I-hardware, software u kull forma ta' informazzjoni u data digitali ohra b'mod generali Ii kienet tappartjeni lil jew rikonduCibbli ghall-Bank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) u lid-Ditta Nexia BT (u kull kumpanija affiljata maghha) u lil kull wiehed middirigenti, impjegati u ex-impjegati tal-Bank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) u d-Ditta Nexia BT (u kull kumpanija affiljata maghha) relattivament ghall-operazzjonijiet professjonali u ta' negozju rispettivi taghhom, kull fejn u ghand min tali hardware, software u kull forma ta' informazzjoni kienu jinstabu mahZuna jew sitwati, inklliZ jekk kienu sitwati jew mizmuma minn jew fuq facilitajiet jew strutturi ta' terzi, u dan sabiex 1istess jigu priZervati b'mod Ii 1-informazzjoni digitali kollha rilevanti ghal din 1-inkjesta misjuba ghand il-Bank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) u d-Ditta Nexia BT (u kull kumpanija affiljata maghha) u kull wiehed mid-dirigenti, impjegati u ex-impjegati tal-Bank Pilatus u d-Ditta 1478 ( Nexia BT (u kull kumpanija affiljata maghha) tkun tista tigi prodotta b' evidenza f' din 1-inkjesta. L-espert qieghed jigi moghti 1-fakulta espressa Ii jkun jista' jaghmel kuntatt mal-esperti teknici 1-ohra kollha mahtura £'din 1-inkjesta jew ma dawk ilpersuni Ii 1-Magistrat Inkwirenti jidhirlu xieraq u opportun li jirriferihom u jaghmel dak 1-iskambju t'informazzjoni li jidhirlu mehtieg ghall-ahjar istruzzjoni u twettieq tal-inkarigu tieghu. Ghal dan il-ghan gie ordnat li jirrelata proviZorjament bil-fomm minn zmien ghal zmien u sussegwentement finalment bil-miktub billi jsemmi 1-fatti u ccirkostanzi kollha Ii fuqhom ibbaza 1-konkluzjonijiet tieghu u sabiex 1-istess espert tekniku jkun jista' jwettaq 1-inkarigu tieghu b'mod shih u skont issengha u 1-aqwa abbilta' tieghu huwa gie moghti wkoll il-fakoltajiet kollha naxxenti mill-Artikoli 548, 650(5) u 653 tal-KodiCi Kriminali. 2. Nomina tal-IspetturTimothy Zammit, bhala 1-Ispettur Inkarigat mitTaqsima tas-Cybercrime tal-Pulizija tal-21 t' April 2017 L-Ispettur Timothy Zammit, bhala 1-Ispettur Inkarigat mit-Taqsima tas- Cybercrime tal-Pulizija qieghed jigi mahtur sabiex taht id-direzzjoni u 11479 ordnijiet tal-espert tekniku Dr. Godwin Caruana, jassistih fl-ezekuzzjoni taxxoghol mehtieg sabiex skont 1-arti u s-sengha u bl-aktar metodu effettiv u effikad fic-Cirkostanzi jigu migbura jew prizervati I-hardware, software u kull forma ta' informazzjoni u data digitali ohra b'mod generali li kienet tappartjeni lil jew rikondudbbli ghall-Bank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) u lid-Ditta Nexia BT (u kull kumpanija affiljata maghha) u lil kull wiehed mid-dirigenti, impjegati u ex-impjegati tal-Bank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) u d-Ditta Nexia BT (u kull kumpanija affiljata maghha) relattivament ghall-operazzjonijiet professjonali u ta' negozju rispettivi taghhom, kull fejn u ghand min tali hardware, software u kull forma ta' informazzjoni kienu jinstabu mah±una jew sitwati, inkluz jekk kienu sitwati jew miimuma minn jew fuq fadlitajiet jew strutturi ta' terzi, u dan sabiex 1-istess jigu priiervati b'mod Ii 1-informazzjoni digitali kollha rilevanti ghal din 1-inkjesta misjuba ghand il-Bank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) u d-Ditta Nexia BT (u kull kumpanija affiljata maghha) u kull wiehed mid-dirigenti, impjegati u ex-impjegati tal-Bank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) u d-Ditta Nexia BT (u kull kumpanija affiljata maghha) tkun tista tigi prodotta b'evidenza f'din 1inkjesta. Ghal dan il-ghan gie ordnat li jirrelata proviZorjament bil-fomm minn ±mien ghal zmien u sussegwentement finalment bil-miktub billi jsemmi 1-fatti u c-cirkostanzi kollha li fuqhom ibbaza 1-konkluzjonijiet tieghu. 1480 ( l 3. In-nomina tas-Scene of Crime Officers tal-21 t'April 2017 PC959 Daniel Formosa gie mahtur sabiex jaghmel xoghol ta' fotografija kollha mehtiega £1-Ufficji ta' Nexia BT, f'San Gwann; PS336 Francesco Imbroll gie mahtur sabiex jaghmel xoghol ta' fotografija ( kollha mehtiega fl-Ufficji tal-Bank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) f'Ta' Xbiex; PS1147 Antoine Fenech, PS836 Joseph Vella u PC1342 Ryan Buttigieg gew mahtura sabiex bhala esperti teknici jipprelevaw u jippreservaw CCTV camera recordings mill-Ufficini tal-Bank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) f'Ta' Xbiex; Dawn 1-inkarigi taghhom jinkludu ghalhekk: (a) xoghol ta' fotografija u/jew vidjografija billi jigbud r-ritratti u/jew filmati L tal-lok tal-inCident u tal-oggetti u cirkostanzi ambjentali kollha relatati malistess kaz; (b) anallii dettaljata tal-lok ta' fejn ikunu gew indikati mis-superjuri taghhom b'mod partikolari biex jesploraw 1-ambjenti kollha cirkostanti ghall-presenza ta' dokumenti miktuba jew stampati jew digitali, jew kwalunkwe dokument iehor, nonche li jigbru u jippriservaw kull dokument, tracCi, materjali u indizji ohra relatati ma' din 1-inkjesta u 1481 (c) li jaghmlu dak kollu li huwa rnehtieg skont ix-xjenza u s-sengha taghhorn sabiex il-gbir u 1-preservazzjoni tal-istess dokumenti, tracd, materjali u indizji ohra jsir b'rnod kornplet u shill. u skont il-Ligi. 4. In-nomina tal-Forensic Accountant Miroslava Milenovic tal-24 t'April 2017 Miroslava Milenovic qeghda tigi rnahtura bhala espert tekniku Forensic E Accountant sabiex wara li tkun hadet konjizzjoni tal-informazzjoni digitali u starnpata fornita lilha mill-Magistrat Inkwirenti jew minn esperti teknid jew persuni ohra indikati lilha mill-Magistrat Inkwirenti jew esperti teknid jew persuni ohra mahtura minnu minn zmien ghal zmien, taghmel 1-analiZi taghha ta' bhala Forensic Accountant fir-rigward ta' din 1-informazzjoni kollha (li tinkludi, iZda mhux limitata ghal) dik mehuda mir-records stampati u digitali tal-Bank Pilatus (Pilatus Bank plc jew kurnpaniji affiljati) u Nexia BT (u kull kumpanija affiljata rnaghha) matul il-kors ta' din 1-inkjesta jew skont kif dirett lilha rnill-Magistrat Inkwirenti, kif ukoll xiehda u dokumenti ohra sottornessi lilha ghall-analizi taghha skont kif jidhirlu 1-Magistrat Inkwirenti u dan sabiex tkun tista' tiddeterrnina jekk minn tali inforrnazzjoni disponibbli lilha kienx hemm evidenza biex ikunu jistghu jigu ritenuti bhala pruvati sal-grad rikjest mill-Ligi 1-allegazzjonijiet meritu ta' din 1-inkjesta. 1482 ( c- L-espert giet moghtija 1-fakulta espressa li tkun tista' taghmel kuntatt malesperti tekniCi 1-ohra kollha mahtura f' din 1-inkjesta jew ma dawk il-persuni li 1-Magistrat Inkwirenti jidhirlu xieraq u opportun li jirriferiha ghalihom u li taghrnel dak 1-iskambju jew gbir t'informazzjoni u komunikazzjoni maghhom jew minghandhom skont il-kaz u skont ma jidhrilha mehtieg ghall-ahjar istruzzjoni u twettieq tal-inkarigu taghha kif ukoll Ii tkun prezenti u tippartecipa fil-gbir u 1-analiZi tax-xiehda mill-Magistrat Inkwirenti kull meta 1-istess Magistrat iqis li jkun hekk mehtieg. Ghal dan il-ghan 1-esperta giet ordnata li tirrelata provizorjament bil-fomm jew bil-kitba minn zmien ghal zmien skont il-htiega tal-ka:Z u c-cirkostanzi u sussegwentement finalment tirrelata bil-miktub billi tigbor il-konklu.Zjonijiet taghha kollha inklu.Z dawk proviZorji u li ssemmi 1-fatti u c-cirkostanzi kollha li fuqhom ibbazat 1-konklu.Zjonijiet taghha u sabiex 1-istess espert tekniku tkun tista' twettaq 1-inkarigu taghha b'mod shlh u skont is-sengha u ( 1-aqwa abbilta' taghha hija giet moghtija wkoll il-fakoltajiet kollha naxxenti mill-Artikoli 548, 650(5) u 653 tal-KodiCi Kriminali. 5. In-nomina ta' Antony Babu Martin u Shrisha Guruaj b'digriet tal-15 ta' Mejju 2017 1483 ,· ' Antony Babu Martin u Shrisha Guruaj qeghdin jigu nominati sabiex bhala esperti tal-Oracle Flexcube Universal Banking System jaghmlu x-xoghol kollu mehtieg fir-rigward tal-gbir u 1-analiii tal-informazzjoni digitali u stampata kollha li kienet mehtiega minnhom mill-Bank Pilatus sabiex ikunu jistghu jaghmlu analizi tal-Oracle Flexcube Universal Banking System Ii kienet tinsab fis-sistemi informatid tal-Bank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) live mill-Uffitji tal-istess Bank Pilatus jew miim kwalunkwe postjew tramite kwalunkwe mezz u manjiera li jidhrilhom xierqa u dan sabiex ikunu jistghu jivverifikaw 1-awtentiCita u 1-integrita tas-sistema Oracle Flexcube Universal Banking System skont kif kienet installata, imli.adma u processata mill-Bank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) u mid-dirigenti u impjegati kollha tieghu Ii kellhom access ghal din is-Sistema informatika bankarja kif ukoll li johorgu dik 1-informazzjoni li kienet rilevanti ghall-fini ta' din 1-inkjesta jew dik ordnata lilhom mill-Magistrat Inkwirenti. B'mod partikolari, huma gew moghtija specifikament 1-istruzzjonijiet sabiex jaghmlu dak 1-istli.arrig u gabra ta' informazzjoni u analiii mehtiega missistemi u records tal-Bank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) sabiex jivverifikaw u jottjenu 1-informazzjoni kollha biex jipproducu rapport finali taghhom dwar: 1. FLEXCUBE Data & Systems Integrity 2. List of all external systems connected to FLEXCUBE 3. Full client list from 1st working day, including the below information 3.1. History of the name & address changes done in the client list 1484 ( ( ,_, ~ ·~l':.:~J 3.2. Configuration details of customer number generation logic 4. Full transaction list from the 1st working day 5. List of deleted transactions & Maintenances· 6. Updated statement of accounts 6.1. List all the statement records available in FLEXCUBE including those generated on demand for the customers 7. Full list of bank loans 8. Standing order created from 1st working day 8.1. Customer to Customer internal transfer from agreement to transfer or loan 9. Business Intelligence Publisher (BIP) report formatting capabilities and can BIP be used to key in transactions directly to FLEXCUBE 10. Security transactions in FLEXCUBE 11. FLEXCUBE documentation including a list of all customizations done in PILA TUS 12. Does Internet & Mobile banking exists in PILATUS & how is it being used? Read only or in transaction posting mode? 13. Reliability of the data backups and how often is the Production data backed up? 14. Can users log into FLEXCUBE remotely and post transactions? 15. Full list of banks configured as correspondent banks in FLEXCUBE 16. Balance sheet analysis 16.1. List all the days when the bank's balance sheet weren't balanced 17. Reconcile all the messages generated in FLEXCUBE with the TAS System 18. Search in FLEXCUBE client list, account signatories list, incoming & outgoing SWIFT message details for the following key words 1. Key word list 1 1485 ,_ ~ ~ ·- , .• \_.1 J 2. Key word list 2 3. Key i;·vord list 3 L-esperti qieghedin jigu moghtija 1-fakulta espressa li jkunu jistghu jaghmlu kuntatt n1al-esperti tekniCi 1-ohra kollha mahtura f' din 1-inkjesta jew ma dawk il-persuni li 1-Magistrat Inkwirenti jidhirlu xieraq u opportun li jirriferihom u jaghmlu dak 1-iskambju t'informazzjoni li jidhirlhom mehtieg ghall-ahjar istruzzjoni u twettieq tal-inkarigu taghhom. Ghal dan il-ghan 1-esperti gew ordnati li jirrelataw provi.Zorjament bilfomm minn zmien ghal zmien u sussegwentement finalment bil-miktub billi jsemmu 1-fatti u c-cirkostanzi kollha li fuqhom ibbazaw ilkonkluzjonijiet taghhom u sabiex 1-istess esperti tekniCi jkunu jistghu iwettqu 1-inkarigu taghhom b'mod shlh u skont is-sengha u 1-aqwa abbilta' taghhom huma gew moghtija wkoll il-fakoltajiet kollha naxxenti mill-Artikoli 548, 650(5) u 653 tal-Kodid Kriminali. 6. In-nomina ta' ANSEC IA Limited u 1-esperti tekniCi adetti maghha tal-11 ta' Lulju 2017 Stephen Clarke, Gary Edgei;.vorth, Rodger Trotter, Jeffrey Nelson u Malcolm Mc Cully gew mahtura sabiex bhala esperti teknid fil-qasam tal-informatika 1486 t ,\..-. • • ' •:... '-' .I- ... rv ·~ ' u operanti taht 1-isem tad-ditta ANSEC IA Limited, u 1-istess ANSEC IA Limited kumpanija registrata fl-Irlanda ta' Fuq, bin-numru tar-registrazzjoni NI 064909 bl-uffigu registrat £'Unit E4, Plasketts Close, Kilbegs Business Park, Antrim, County Antrim, BT41 4L Y, Irl~nda ta' Fuq, Renju Unit, jaghmlu dak ix-xoghol kollu mehtieg ta Digital Forensic Services sabiex a. 1-informazzjoni digitali kollha migbura u priZervata minn Dr. Gordon Caruana u t-Taqsima tas-Cybercrime tal-Pulizija Ezekuttiva Maltija (mill- <( hardware, software u kull forma ta' informazzjoni u data digitali ohra b'mod generali Ii kienet tappartjeni lil jew rikonduCibbli ghall-Bank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) u lid-Ditta Nexia BT (u kull kumpanija affiljata maghha) u lil kull wiehed mid-dirigenti, impjegati u ex-impjegati tal-Bank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) u d-Ditta Nexia BT (u kull kumpanija affiljata maghha) relattivament ghall-operazzjonijiet professjonali u ta' negozju rispettivi taghhom, kull fejn u ghand min tali hardware, software u kull forma ta' informazzjoni kienu jinstabu mah.Zuna jew sitwati, inklU.Z jekk kienu sitwati jew m:i.Zmuma minn jew fuq facilitajiet jew strutturi ta' terzi) tigi b'mod forensiku trasferita u mahZuna fuq hardware appozitu biex tittiehed fil-laboratorju tad-Ditta ANSEC IA Limited fir-Renju Unit u li jaghmlu dak ix-xoghol kollu mehtieg sabiex 1-istess informazzjoni digitali tkun tista' tigi prodotta fformat Ii tkun tista' tigi analizzata mill- Forensic Accountants u Forensic Analysts Harbinson Mulholland jew Harbinson Forensics jew persuna jew kwalunkwe socjeta ohra Ii maghha 1487 I-Forensic Accountants u Forensic Analysts mahtura f' din 1-inkjesta jkunu adetti u mill-Forensic Accountant Miroslava Milenovic, b. li jaghmlu dak ix-xoghol kollu mehtieg sabiex skont 1-arti u s-sengha u bl-aktar metodu effettiv u effikaCi fic-cirkostanzi jigu migbura jew pri.Zervati I-hardware, software u kull forma ta' informazzjoni u data digitali ohra b'mod generali li kienet tappartjeni lil jew rikonducibbli ghall-Bank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) u lid-Ditta Nexia BT (u kull kumpanija affiljata maghha) u lil kull wiehed mid- (: dirigenti, impjegati u ex-impjegati tal-Bank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) u d-Ditta Nexia BT (u kull kumpanija affiljata maghha) relattivament ghall-operazzjonijiet professjonali u ta' negozju rispettivi taghhom, kull fejn u ghand min tali hardware, software u kull forma ta' informazzjoni kienu jinstabu mali.Zuna jew sitwati, inkluz jekk kienu sitwati jew miZmuma minn jew fuq facilitajiet jew strutturi ta' terzi, u dan sabiex 1-istess jigu prizervati b'mod Ii 1-informazzjoni digitali kollha rilevanti ghal din 1-inkjesta misjuba ghand il-Bank Pilatus (Pilatus ( · '- Bank plc jew kumpaniji affiljati) u d-Ditta Nexia BT (u kull kumpanija affiljata maghha) u kull wiehed mid-dirigenti, impjegati u ex-impjegati tal-Bank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) u d-Ditta Nexia BT (u kull kumpanija affiljata maghha) tkun tista tigi prodotta b' evidenza f' din 1-inkjesta u dan skont kif ikun dirett lilhom mill-Magistrat Inkwirenti u dan billi kull tali informazzjoni digitali tigi b'mod forensiku trasferita u mali.Zuna fuq hardware appozitu biex tittiehed fil-laboratorju 1488 ·. . ; • \.:'"" . tl. . - - fj,j J.. '. .. tad-Ditta ANSEC IA Limited fir-Renju Unit u li jaghmlu dak ix-xoghol kollu mehtieg sabiex 1-istess informazzjoni digitali tkun tista' tigi prodotta /'format Ii tkun tista' tigi analizzata mill-Forensic Accountants u Forensic Analysts Harbinson Mulholland jew Harbinson Forensics jew persuna jew kwalunkwe socjeta ohra Ii maghha I-Forensic Accountants u Forensic Analysts mahtura f' din 1-inkjesta jkunu adetti u mill-Forensic Accountant Miroslava Milenovic, c. Ii jaghmlu dak ix-xoghol kollu mehtieg sabiex skont 1-arti u s-sengha u bl-aktar metodu effettiv u effikad fic-cirkostanzi jigu migbura jew priZervati I-hardware, software u kull forma ta' informazzjoni u data digitali ohra b'mod generali li biex tkun tista tigi prodotta b' evidenza f' din 1-inkjesta kwalunkwe hardware jew software jew informazzjoni digitali ta' kwalunkwe xorta u natura Ii tista' minn zmien ghal zmien tigi moghtija lilhom mill-Magistrat Inkwirenti jew xi hadd mill-esperti mahtura jew persuna indikata lilhom mill-Magistrat Inkwirenti u dan er billi kull tali informazzjoni digitali tigi b'mod forensiku trasferita u mahZuna fuq hardware appozitu biex tittiehed fil-laboratorju tad-Ditta ANSEC IA Limited fir-Renju Unit u Ii jaghmlu dak ix-xoghol kollu mehtieg sabiex 1-istess informazzjoni digitali tkun tista' tigi prodotta fformat Ii tkun tista' tigi analizzata mill-Forensic Accountants u Forensic Analysts Harbinson Mulholland jew Harbinson Forensics jew persuna jew kwalunkwe socjeta ohra li maghha I-Forensic Accountants u Forensic 1489 ) Analysts n1ahtura £'din 1-inkjesta jkunu adetti u mill-Forensic Accountant Miroslava Milenovic. d. L-esperti qieghedin jigu moghtija 1-fakulta espressa li jkunu jistghu jaghmlu kuntatt mal-esperti tekniCi 1-ohra kollha mahtura f' din 1-inkjesta jew ma dawk il-persuni Ii 1-Magistrat Inkwirenti jidhirlu xieraq u opportun Ii jirriferihom u jaghmlu dak 1-iskambju t'informazzjoni Ii jidhirlhom mehtieg ghall-ahjar istruzzjoni u twettieq tal-inkarigu ( , ( taghhom. e. Ghal dan il-ghan 1-esperti gew ordnati Ii jirrelataw proviZorjament bilfomm minn zmien ghal zmien u sussegwentement finalment bil-miktub billi jsemmu 1-fatti u c-cirkostanzi kollha Ii fuqhom ibba.zaw ilkonkluzjonijiet taghhom u sabiex 1-istess esperti teknici jkunu jistghu hiVettqu 1-inkarigu taghhom b'mod shlh u skont is-sengha u 1-aqwa abbilta' taghhom huma gew moghtija wkoll il-fakoltajiet kollha naxxenti mill-Artikoli 548, 650(5) u 653 tal-Kodid Kriminali. (c 7.In-nomina tal-Forensic Analysts u Forensic Accountants Jeremy Harbinson, Joan Rice, Sam Sittlington, David Wright u David Churchill, adetti mad-ditta Harbinson Mulholland u /jew Harbinson Forensics u 1-istess Harbinson Mulholland u Harbinson Forensics tat-28 ta' Gunju 2017 1490 Jeremy Harbinson, Joan Rice, Sam Sittlington, David Wright u David Churchill, adetti mad-ditta Harbinson Mulholland u /jew Harbinson Forensics u 1-istess Harbinson Mulholland u Harbinson Forensics kemm separatament kif ukoll kollettivament qeghdin jigu mahtura bhala esperti tekniC:i Forensic Accountants u Forensic Analysts sabiex wara li jkunu hadu konjizzjoni talinformazzjoni digitali u stampata fornita lilhom mill-Magistrat Inkwirenti jew minn esperti tekniC:i jew persuni ohra indikati lilhom mill-Magistrat Cl Inkwirenti jew esperti tekniC:i jew persuni ohra mahtura minnu minn ±mien ghalzmien: a. jaghmlu 1-analiZi taghhom bhala Forensic Accountants u Forensic Analysts fir-rigward ta' din 1-informazzjoni kollha (li tinkludi, iZda mhux limitata ghal) dik mehuda mir-records stampati u digitali talBank Pilatus (Pilatus Bank plc jew kumpaniji affiljati) u Nexia BT (u kull kumpanija affiljata maghha) matul il-kors ta' din 1-inkjesta jew skont kif dirett lilhom mill-Magistrat Inkwirenti, kif ukoll xiehda u dokumenti ohra sottomessi lilhom ghall-analiZi taghhom skont kif jidhirlu 1-Magistrat Inkwirenti u dan sabiex ikunu jistghu jiddetermina jekk minn tali informazzjoni disponibbli lilhom kienx hemm evidenza biex ikunu jistghu jigu ritenuti bhala pruvati salgrad rikjest mill-Ligi 1-allegazzjonijiet meritu ta' din 1-inkjesta. b. L-esperti qeghdin jigu moghtija 1-fakulta espressa li jkunu jistghu jaghmlu kuntatt mal-esperti tekniC:i 1-ohra kollha mahtura f' din 1- 1491 inkjesta jew ma daw·k iI-persuni Ii I-Magistrat Inkwirenti jidhiriu xieraq u opportun Ii jirriferihom ghaiihom u Ii jaghmiu dak Iiskambju jew gbir t'informazzjoni u komunikazzjoni maghhom jew minghandhom skont il-kaz u skont ma jidhrilhom mehtieg ghallahjar istruzzjoni u twettieq taI-inkarigu taghhom kif ukoll Ii jkunu prezenti u jippartecipaw fil-gbir u I-anaiiZi tax-xiehda milI-Magistrat Inkwirenti kull meta I-istess Magistrat iqis Ii jkun hekk mehtieg, kif ukoll Ii juzaw I-esperjenza u I-kuntatti professjonali taghhom sabiex ( -- ikunu jistghu igibu jew jottjenu inforrnazzjoni Ii tkun ta' interess ghall-fini ta' din I-inkjesta. c. GhaI dan iI-ghan I-esperti gew ordnati Ii jirreiataq proviZorjament biI-fomm jew bil-kitba rninn zmien ghaI zmien skont il-htiega tal-ka:Z u c-cirkostanzi u sussegwentement finaiment jirreiataw bil-miktub billi jigbru r-riZuitanzi u 1-konkluzjonijiet koilha inklu:Z dawk proviZorji u Ii jsemmu I-fatti u c-cirkostanzi kollha Ii fuqhom ibbazaw ir-riZultanzi u I-konkiuzjonijiet taghhom. d. Sabiex I-istess esperti teknici jkunu jistghu iwetqu 1-inkarigu taghhom b'mod shih u skont is-sengha u 1-aqwa abbilta' taghhom gew moghtija wkoll il-fakoltajiet kollha naxxenti milI-Artikoli 548, 650(5) u 653 taI-KodiCi Kriminali. 8.1 Nomina tal-espert Elisabeth Briggs datata 28 ta' Gunju 2017 1492 ( '- : . . . '1 \.:v.l.!...vJ Illi in segwitu ghal abbokkament mitlub minn Pierre Portelli u li sehli. nhar id-19 ta' Gunju 2017 fis-sigrieta tal-Magistrat Inkvvirenti, 1-istess Portelli ghadda lil Magistrat Inkwirenti zewg dokument intestati "Declaration of Trust" (u li aktar 1-isfel ser ikunu maghrufa bhala "Declarations of Trust") allegatament mahruga minn Aliator S.A. u Dubro Limited S.A. u li kienu jikkontjenu d-dikjarazzjoni segwenti :- We, undersigned, Aliator S.A., in position of subscriber (suscriptor) hereby acknowledge and declare that we hold a share of: EGRANT INC., 807956S of THE PENTHOUSE, SUITE 2, CAPITAL BUSINESS CENTRE, ENTRANCE C,TRIQ TAZZWEJT, SAN GWANN SGN3000, MALTA, ISLAND MALTA and this share is being held as Nominee of and Trustee for Ms. Michelle Muscat nee Tanti; Date of Birth: 1610511974; cc Place of Birth: Rabat, Malta and we undertake and agree not to transfer, deal with or dispose this share, and we assign the right to receive any share of profits which may be paid or payable for this share to the abovementioned owner. Dated this 20th day of August 2015 u 1493 We, undersigned, Dubro Limited S.A., in position of subscriber (suscriptor) hereby acknm·vledge and declare that we hold a share of: EGRANT INC., 807956S of THE PENTHOUSE, SUITE 2, CAPITAL BUSINESS CENTRE, ENTRANCE C, TRIQ TAZZWEJT, SAN GWANN SGN3000, MALTA, ISLAND MALTA and this share is being held as Nominee of and Trustee for Ms. Michelle Muscat nee Tanti; Date of Birth: 1610511974; Place of Birth: Rabat, Malta and we undertake and agree not to transfer, deal with or dispose this share, and we assign the right to receive any share of profits which may be paid or payable for this share to the abovementioned owner. (~ Dated this 20th day of August 2015 Illi dawn id-dokumenti jgibu 1-firma ta' "Jaqueline Alexander"; Illi 1-Magistrat Inkwirenti sab illi fl-atti ta' din 1-inkjesta, wara li kienet saret perkwiZizjoni fl-Ufficju ta' Nexia BT fil-21t'April2017 u fil-jiem ta' wara, Ufficjali tal-Pulizija elevaw tlieta u ghoxrin dokument u li fuqhom tidher il-firma ta' certa "Jaqueline Alexander", f'kapaC:itajiet differenti li hija kienet tagixxi fihom matul is-snin 2012 u 2015. Illi minn analiZi tad-dokumenti rintraccjati u mix-xhieda migbura flatti ta' din 1-inkjesta jirriZulta li certa "Jaqueline Alexander" kienet abitwalment u bhala parti minn xoghol li kienet taghmel ma' kumpaniji b'interessi jew immexxija minn ufficjali jahdmu ghad-ditta 1494 ( ~ Mossack Fonseca bis-sede taghha fil-Panarna, kienet tagixxi bhala direttur jew firrnatarju ghal sogetajiet, inter alia, bhal Dubro Limited S.A. jew Aliator S.A. Illi bosta drabi rnill-evidenza rnigbura jirri.Zulta wkoll li Jaqueline Alexander kienet ukoll tiffirrna dawn id-dokurnenti wara kuntatti precedenti Ii kienu jkunu rninn uffigali li jahdrnu rnad-ditta Mossack ( Fonseca (inklu± certu Adrian Dixon) u dawk Ii jahdrnu rnad-ditta b'sede £'Malta jisirnha Nexia BT, fosthom Karl Cini u Ii jkunu 1preludju ghall-firem tad-dokumenti de quo u Ii fihorn ikun hemm irri.Zultat tal-kuntatti precedenti irnsernmija; Illi f' dan il-kuntest il-Magistrat Inkwirenti ma ghandux raguni ghaliex jiddubita li dawn id-dokurnenti Ii gew elevati ghall-gharrieda mill-Ufficini tad-ditta Nexia BT fil-21 t' April 2017 u fil-jiem ta' wara Q mill-Ufficjali tal-Pulizija jirriflettu 1-firrna vera u genwina ta' "Jaqueline Alexander"; Illi dawn id-dokument jikkonsistu £': A. Dokumenti fl-original Ii jgibu 1-firma bil-linka ta' "Jaqueline Alexander" : - 1495 '·.~ J \.; .... .;.. .,. u- Tliet (3) assignment of subscription of shares (Egrant Inc. datata 1. 8 ta' Lulju 2013, Hearnville Inc. datata 9 ta' Lulju 2013 u Tillgate Inc. datata 15 ta' Lulju 2013); 2. Zewgt (2) Articles of Association (Egrant Inc. datata 4 ta' Lulju 2013 u Tillgate Inc. datata 9 ta' Lulju 2013 ); 3. Dokument ta' Willerby Trade Inc. - share certificate - datat 19 ta' Marzu 2013; 4. Prokura (Willerby Trade Inc. datata 15 ta' Ottubru 2014); Dokumenti in fotokopja Jew scanned li jgibu 1-firma ta' B. "Jaqueline Alexander" : 1. Sett ta' Articles of Association (Heamville Inc. datat 4 ta' Lulju 2013); 2. Prokura ta' Lester Holdings Group Ltd datata 5 ta' Lulju 2013; 3. Prokura ohra ta' Lester Holdings Group Ltd datata 5 ta' Lulju 2013; 4. zewg kopji ta' passport ta' Jaqueline Alexander (wiehed bil- kulur u wiehed iswed fuq 1-abjad datati 24 t' April 2012); 5. Sett ta' minuti ta' laqgha tad-diretturi ta' Torbridge Services Inc. datati 29 ta' Mejju 20i3; 1496 (_ 6. Sett ta' minuti ta' laqgli.a tad-diretturi ta' Torbridge Services Inc. datati 26 ta' Frar 2015; 7. Share certificate ta' Colson Services Limited datat 7 ta' Mejju 2013; 8. Prokura ta' Colson Services Limited datata 5 ta' Lulju 2013; 9. Prokura oli.ra ta' Colson Services Limited datata 5 ta' Lulju 2013; 10. One set of Willerby Trade Inc minutes of meeting of directors dated 19th March 2013; 11. Dokument ta' Willerby Trade Inc. - share certificate - datat 19 ta' Marzu 2013; 12. Ftehim bejn BT International Limited u Willerby Trade Inc. datat 1 ta' Marzu 2014; 13. Prokura ta' Willerby Trade Inc. datata 15th October 2014; 14. Prokura oli.ra ta' Willerby Trade Inc. datata 15th October 2014; 15. Minuti ta laqgli.a tad-diretturi ta' Willerby Trade Inc. datati 19 ta' (t Marzu 2013; ·..\_ Gli.alhekk il-Magistrat Inkwirenti li.ass il-li.tiega li dawn il-firem misjuba fuq dawn iZ-zewgt dokumenti li 1-Magistrat Inkwirenti irCieva mingli.and Pierre Portelli (aktar 1-isfel magli.rufa bli.ala id- "Declarations of Trust") jigu analizzati minn espert kalligrafu u forensic document analyst mhux Malti jew b' rabtiet ma Malta billi tigi 1497 mqabbla mal-firem ta' "Jaqueline Alexander" li jidhru fuq iddokumenti (in origmali kif ukoll in fotokopja) li jinsabu £1-atti talinkjesta u li gew mehuda mill-UffiCju ta' Nexia BT (aktar 1-isfel maghrufa bhala d-" dokumenti Nexia BT"); Illi ghal dan il-ghan il-Magistrat Inkwirenti qieghed jinnomina lil Elisabeth Briggs, Forensic Document Examiner ta' Key Forensic Services Limited, bl-indirizz fil-University of Warwick Science Park, ( ~ Sir William Lyons Road, Coventry CV4 7EZ, Renju Unitu li ghandha n-numru telefoniku 0044 02477 712235 (internal extension 4025) kif ukoll in-numru tal-fax 0044 02476 690800 u li ghandha 1-e-mail address taghha elisabeth.briggs@keyforensic.co.uk elisabeth.briggs@keyforensic.co.uk.cjsm.net bhala espert kalligrafu u forensic document examiner u li qeghda tigi moghtija s-setgha li : (a) Tistabbilixxi I-grad ta' korrispondenza bejn il-firem ta' "Jaqueline Alexander" kif jidhru fuq id-Declarations of Trust malfirem ta' "Jaqueline Alexander" li jidhru fuq id-dokumenti Nexia BT; (b) In bazi ghall-punti kollha ta' korrispondenza stabiliti, tistabbilixxi I-grad ta' probabbilita li 1-firem misjuba fuq idDeclarations of Trust jaqblux mal-firem ta' "Jaqueline Alexander" fuq id-dokumenti Nexia BT; 1498 (~ ,- ,.. r, L .... ..i..'.;..;:,; (c) Tistabbilixxi I-grad ta' probabbilita li 1-firem ta' "Jaqueline Alexander" li jidhru fuq id-Declarations of Trust kienu gew maghmula mill-istess id tal-persuna li ffirmat bhala "Jaqueline Alexander" fuq id-dokumenti Nexia BT jew jekk il-firem fuq idDeclarations of Trust jirri.Zultawx li gew falsifikati; (d) li tirrelata lill-Magistrat Inkwirenti bil-miktub billi ssemmi 1- fatti u c-cirkostanzi kollha li fuqhom ibbaza 1-konkluzjonijiet taghha u sabiex 1-istess espert tekniku tkun tista' twettaq 1-inkarigu taghha b'mod shih u skont is-sengha u 1-aqwa abbilta' taghha hija qeghda tigi moghtija wkoll il-fakoltajiet kollha naxxenti mill-Artikoli 548, 650(5) u 653 tal-Kodid Kriminali. 8.2N omina Supplimentari ta' Elisabeth Briggs datata 18 t'April 2018 Peress illi in ezekuzzjoni ta' ittra rogatorja supplimentari mibghuta ( '----( lill-Awtoritajiet Gudizzjarji tar-Repubblika tal-Panama il-Magistrat Inkwirenti gie fil-pussess ta' kampjun verifikat t' ghaxar firem originali tax-xhud Jaqueline Alexander liema firem jinsabu fuq iddokument, fl-original tieghu qieghed jigi markat bhala dokument "A" 1-inkarigu tal-Forensic Document Analyst Elisabeth Briggs qieghed jigi estiZ sabiex : 1499 v a. Tistabbilixxi I-grad ta' korrispondenza bejn il-firern ta' "Jaqueline Alexander" kif jidhru fuq id-Declarations of Trust rnal-karnpjun verifikat tal-firern originali ta' "Jaqueline Alexander" li jidhru fuq iddokurnent rnarkat bhala Dokurnent "A"; b. In bazi ghall-punti kollha ta' korrispondenza stabiliti, tistabbilixxi I-grad ta' probabbilita li 1-firern rnisjuba fuq idDeclarations of Trust jaqblux rnal-firern ta' "Jaqueline Alexander" fuq id-dokurnent rnarkat bhala Dokument "A" c. ( Tistabbilixxi I-grad ta' probabbilita li 1-firern ta' "Jaqueline Alexander" li jidhru fuq id-Declarations of Trust kienu gew rnaghmula rnill-istess id tal-persuna li ffirrnat bhala "Jaqueline Alexander" fuq id-dokument rnarkat bhala Dokurnent "A" jew jekk il-firern fuq id-Declarations of Trust jirri.Zultawx li gew falsifikati; d. li tirrelata lill-Magistrat Inkwirenti bil-rniktub billi ssemmi 1- fatti u c-cirkostanzi kollha li fuqhorn ibba.Za 1-konkluzjonijiet taghha u sabiex 1-istess espert tekniku tkun tista' twettaq 1-inkarigu taghha b'rnod shih u skont is-sengha u 1-aqwa abbilta' taghha hija qeghda tigi rnoghtija wkoll il-fakoltajiet kollha naxxenti rnill-Artikoli 548, 650(5) u 653 tal-Kodki Kriminali. 9.ln-nomina tal-Avukat Fernando Berguido tat-30 t' April 2018 1500 ( ~ ....._ L-Avukat Fernando Berguido gie mahtur sabiex fil-kapadta tieghu t'avukat prattikanti u espert legali fil-Ligi Kummertjali u talKumpaniji fir-Repubblika tal-Panama jaghti parir legali dwar materji li gew inkluzi fi kwestjonarju ta' tnejn u erbghin_ mistoqsija li huma relatati mal-meritu ta' din 1-inkjesta skont kif johrog millallegazzjonijiet imsemmija fl-artiklu kif ukoll li huma relatati ma xiehda li ingabret fil-kors tal-Inkjesta Egrant Inc. u li jittrattaw aspetti ( ( differenti tal-Ligi Kummercjali u tal-Kumpaniji fir-Repubblika talPanama. L-espert tekniku ghandu jirraporta bil-miktub it-twegibiet tieghu £'rapport li ghandu jsir fi zmien xahrejn. 10. L-esperti teknici mahtura fl-inkjesti Willerby Inc u Hillman L-esperti teknid li kienu wkoll gew nominati f'zewg inkjesti ohra ( (_ kondotti mill-Magistrat Dr. Natasha Galea Sciberras (inkesta "Willerby") u mill-Magistrat Dr. Josette Demicoli (inkjesta "Hillman") qeghdin ukoll jigu formalment mahtura bhala esperti teknid f' din 1inkjesta. Aaron M. Bugeja Magistrat Inkwirenti 1501