Justice Department's indictment of Semion Mogilevich

investors, recorded, and caused to be recorded, in YBM’s books and records at various
times between 1994 and 1998:
(1) tens of millions of dollars of fictitious magnet-related transactions
that were either: (i) non-existent; (ii) generated from the sales in
Europe of consumer goods, food commodities and alcohol-related
products and disguised as magnet sales; or (iii) proceeds from
stock transactions funneled through shell companies set up by
closely-related third parties at the direction of defendant
FISHERMAN and his associates to give the appearance of
legitimate sales;
(2) payments of money by YBM or its subsidiaries that were falsely
described as payments to vendors for raw materials, equipment,
technology and services related to magnet production. In reality,
the payments were either: (i) non-existent; (ii) directed to the
benefit of defendants MOGILEVICH, FISHERMAN, BOGATIN
and TSOURA, or to closely-related parties and associates of the
defendants; (iii) made to bona fide vendors in Europe for non-
magnet purchases such as food commodities, cigarettes, alcohol, or
other materials for alcohol production; or (iv) were proceeds from
stock transactions funneled through shell companies set up by
closely related third parties and disguised as payments to vendors;
and
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