QUESTION $19$ OF $20$

$5$ POINTS

In the course of the financial investigation, the competent authority identified a scheme of suspicious financial transactions related to the payment for construction works under a contract with a public corporation for an amount of a particularly large amount. The head of the state corporation, a public official, who by virtue of his position controlled the purchase and had the right to sign financial documents for payment for construction works, was identified. In addition, a financial transaction was revealed on the purchase by the son of a public official from his first marriage of a large share of participation in the authorized capital of the organization, the place of registration of which is a foreign state included in the list of offshore zones. The payment for the share in the authorized capital was made one month after the completion of construction works and their final payment by depositing part of the funds in cash to the bank account and part $-$ in the form of non$-$cash payment to the seller.

Which of the following hypothetical facts clearly refute the competent authority's conclusion that there is a pattern of suspicious financial transactions in the customer's business?

$($A$)$ The head of a state corporation $-$ a public official long ago concluded a second marriage, actually lives in a family with his second wife and their common children, is in hostile relations with his son from the first marriage living in a foreign country, as he disapproves and publicly censures his foreign citizenship and business in oflshore zones.

$($B$)$ The verification of business assets held by the public official's son and his close relatives showed that their value, based on the latest annual tax returns, exceeded the value of the purchased equity interest in the organization.

$($C$)$ It was found that during the analyzed period, the public official, his relatives, and trustees did not make large money transfers abroad and did not travel to foreign countries.

$($D$)$ The conducted audit did not reveal any affiliation of the head of the state corporation $-$ public official and founders, as well as officials of the organization performing construction works under the contract.

$($E$)$ The information provided by the financial intelligence unit of the foreign country showed that during the analyzed period the son of the public official received a large income $($comparable to the value of the later acquired share in the authorized capital$)$ from the sale of non$-$residential real estate inherited by him from a relative on his mother's side $-$ a native of the foreign country.

Select one answer

$($A$)$ and $($C$)$

$($B$)$ and $($C$)$

$($B$),($C$)$ and $($E$)$

$($A$).($C$)$ and $($D$)$

$($B$)$ and $($E$)$