JAZZZ:
DZODZO:
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Initial arrest
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Although the company did not provide details, reports in the Japanese media stated that Nissan was paying all or some of the costs at some amount of US$18 million for residences used by Ghosn in Rio de Janeiro, Beirut, Paris and Amsterdam, and that Ghosn charged family vacation expenses to the company.[156] The purchases of some of these residences and the payment of expenses were handled by a shell company named Zi-A Capital BV based in the Netherlands, which Kelly had instructed Nissan's board to set up to make venture investments at the end of 2010 (around the same time as Ghosn's divorce from his first wife and beginning of a relationship with his second wife).[138] Nissan funds were used to purchase Ghosn's Paris apartment in 2005, and Zi-A funds were used to purchase his $5 million beachfront Rio apartment in 2012 and his Beirut mansion, which, with renovations, cost over $15 million.[138] Nissan compliance auditors began trying to track Zi-A activity in 2014 but were stymied at first by the chain of shell companies used in Zi-A investments.[138]
In addition, to avoid reporting the full amount of his compensation in Nissan financials, as required by Japanese law beginning in 2010, Ghosn had Kelly structure complicated deferred payment plans which went unreported under an aggressive interpretation of the disclosure rules which Nissan's outside auditors had not signed off on, and which totaled around $80 million at the time of his arrest eight years later.[138]
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Ghosn and Kelly were reportedly arrested on information provided by an unidentified non-Japanese executive in Nissan's legal department, in the second deal ever struck under Japan's recently introduced plea bargaining system.[156]
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Investigations in other countries
In June 2019 Renault published that in an internal audit they had uncovered 11 million euros in questionable expenses by Ghosn,[192][37][193] which was followed by the French state opening its own investigation into his actions.[194] Prosecutors in the district of Nanterre west of Paris stated that anti-fraud police had searched his residence in the town of L'Étang-la-Ville for evidence.[38] In July Renault's headquarters in Boulogne-Billancourt were searched by 20 police personnel in relation to this case.
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In September, in one of the first legal accords of the saga, Ghosn settled with the U.S. Securities and Exchange Commission over claims of failing to disclose more than $140 million in pay to him from Nissan. He was fined $1 million while Nissan was fined $15 million and Greg Kelly $100,000. He is barred from serving as a director or officer of a public company for ten years and Kelly for five years.[194] "
Zdroj:
https://en.wikipedia.org/wiki/Carlos_Ghosn#Further_developments