31.   The five accounts were held in the name of companies rather than Montesinos himself, Jann said.

32.   The former minister admitted holding Swiss accounts but said the Swiss bank list mistakenly says he held power of attorney for others.

33.   The government holds the accounts in trust for Indian landholders.

34.   The longer list includes those who used middlemen or fictitious Swiss names or addresses to avoid Nazi laws barring Jews from holding foreign accounts, she said.

35.   The letters explained Nigerian laws prevent civil servants from holding offshore accounts, and offered a portion of the proceeds to the victim once they provided bank account information.

36.   Bagnasco is seeking to establish in whose name the account is held and whether the funds are linked to the kickback scandal.

37.   While the government would hold the accounts, workers would have a measure of freedom in determining where the money would be placed.