Mauritius Leaks Data - Google Drive


1	Name of Mauritius company	Name of end client	Type of company	Incorporation date	Status (Winding-up date)	Shareholders	Beneficial owners	Conyers Dill's role in Mauritius	Directors	Proposed activity	Countries of activity	Parent company or affiliated	Company website	Tax Residency Certificate	Comments received by ICIJ

2	Accretive Mauritius, Inc	R1 RCM Inc. (formerly known as: Accretive Health, Inc.)	Category 1 Global Business Company*	5 November 2009*	Active*	R1 RCM Inc. (formerly known as: Accretive Health, Inc.)	N/A	Codan (Mauritius) Limited provided secretarial and management services	Gary Rubin (5 November 2009-, address in the United States), John Staton (5 November 2009-, address in the United States), Matthew David Strickler (5 November 2009-, address in the United States), Sameer Tegally, Nicolas Richard. From 2015: Peter Patrick Csapo, Richard Bauer Evans	According to a Conyers document dated in 2010, the company's activity is "Investment Holding – Holding Indian subsidiaries which in turn will be providing business process management, specially healthcare claims processing, patient registration, audit and collections business in India for US based clients". According to a structure chart dated in 2009, the Mauritius company has 100% ownership of Accretive Health Services Private Ltd, an Indian company and Accretive Health Private Limited, an "existing wholly-owned subsidiary in India formed in 2007". The US-based parent company loaned the investment money to the Mauritius company which then invested in the Indian subsidiaries.	India, US	R1 RCM Inc. (formerly known as: Accretive Health, Inc.)*	http://www.r1rcm.com/	Mauritius/India	The company did not respond to a request for comment from ICIJ.
3	ACL Mozambique Tower Holding Limited	Alcazar Capital Limited	Category 1 Global Business Company*	9 December 2013*	Defunct (date unknown)*	Patrick Tangney	Patrick Tangney	Codan provided administration and management services, Conyers provided directors.	Charbel Abou-Jaoude (9 December 2013-), Patrick Tangney (9 December 2013-), Stephen Scali (9 December 2013-), Ashvan Luckraz (9 December 2013-)	According to a financial statements document dated in 2014, the activity was to "Explore the business of construction and operation of cell towers in Mozambique"	Mozambique	Alcazar Capital Limited	http://alcazar-intl.com/our-investments/	Mauritius/Mozambique	The company did not respond to a request for comment from ICIJ.
4	Aerospace Finance (Asia) Limited		Category 2 Global Business Company*	14 September 2005*	Active*	N/A	N/A	Conyers prepared a legal opinion and drafted resolutions.	N/A	According to a 2010 Conyers document, the company activity was "Aircraft financing - loan restructuring".	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
5	AFPOC Ltd	ENSafrica	Category 1 Global Business Company*	29 December 2010*	Active*	Birubi Capital Pty Ltd (29 December 2010-15 March 2011, address in Australia), Tolo Ventures Pty Ltd (15 March 2011-, address in Australia), Evening Sun Pty (15 March 2011-, address in Australia), Dungowan Investments Pty Ltd (15 March 2011-, address in Australia), Colossus Holdings Pte Ltd (15 March 2011-, address in Singapore), Burwood Capital Pty Ltd (15 March 2011-, address in Australia)	N/A	In 2012 Conyers prepared a due diligence report on Afpoc Ltd. for ENSafrica, a South African law firm.	Stephen Francis Donnelly (29 December 2010-, address in Australia), David Brereton Griffin (29 December 2010-, address in Australia), Girish Ranchhod Tanti (7 April 2011-, address in India), Kirtikant Vagadia (7 April 2011-, address in India), Tulsi Tulsibhai Ranchhodbhai Tanti (7 April 2011-, address in India)	Conyers listed AFPOC's investments in its due diligence report as: ACED Renewables Somerset East (Proprietary) Limited; ACED Renewables De Aar (Proprietary) Limited; ACED Renewables Hidden Valley (Proprietary) Limited; ACED Renewables Cookhouse (Proprietary) Limited; ACED Renewables Dry River (Proprietary) Limited; ACED Renweables Flagging Trees (Proprietary) Limited; ACED Renewables Flat Top (Proprietary) Limited.	South Africa	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
6	African Automotive Trading	Porsche Holding GmbH	Category 1 Global Business Company*	14 May 2014*	Active*	CFAO S.A., Porsche Holding GmbH	N/A	In 2014 Conyers provided legal advice to Porsche Holding Gesellschaft m.b.H regarding the company's acquisiton of a minority shareholding stake in the Mauritius company.	Alain Pecheur, Benoit Francois Pierre Kerloc'h, Philippe Jean Marie Ledesma	In 2014 the Mauritius company entered into importing contracts with Volkswagen AG, a German company to distribute cars in Malawi, Kenya, Zambia, Zimbabwe, Tanzania and Uganda. According to a shareholders' agreement between Porsche Holding Gesellschaft m.b.H., CFAO S.A., and African Automotive Trading Ltd., the Mauritius company "shall purchase and distribute VWAG Vehicles and specific other Volkswagen brand contract products" in those countries, shall "use the dealer network of CFAO consisting of CFAO subsidiaries incorporated in each national country", and "enter into separate dealer agreements for the sale and service of VWAG Vehicles with each Dealer". Porsche Holding GmbH, an Austrian affiliate company of Volkswagen AG, bought shares in the Mauritius company the same year.	Malawi, Kenya, Zambia, Zimbabwe, Tanzania and Uganda	CFAO S.A.	http://www.cfaogroup.com/en	N/A	The company did not respond to a request for comment from ICIJ.
7	African Frontier I LLC	African Frontier Capital LLC	Category 1 Global Business Company*	2 June 2011*	Defunct (date unknown)*	Roland Tatnall, Eric De Moudt	Roland Tatnall, Eric De Moudt	Conyers set up the Mauritius fund, African Frontier I LLC	York Shin Lim Voon Kee, Tommy Lo Seen Chong	The Company holds around 10% in African Frontier I LLC, a Mauritian fund set up to invest into Electro-Maxx (U) Limited, a Ugandan company. The rest of the shares (90%) are owned by Troon. Electro-Maxx is "the owner and operator of the Tororo Power Station, a heavy fuel oil-fired thermal power plant located in Tororo District, Uganda" according to shareholders resolutions dated in 2011.	Uganda	The "deal sponsor" and advisor of the Mauritius company is African Frontier Capital Partners LLP	https://africanfrontiercapital.com/	Mauritius/Uganda	The company did not respond to a request for comment from ICIJ.
8	AfriTex Ventures Limited	AfriTex Ventures Limited	Category 1 Global Business Company*	25 March 2015*	Active*	Gavin Van Der Burgh, David John Diamond	N/A	Codan initially provided management services. However it soon withdrew the application for the company to be founded. A document dated December 2014 noted that "there are several reports regarding Mr. Van Der Burgh and alleged financial irregularities involving OceanFresh Seafoods, a company founded by Van Der Burgh and his wife – and to which Mr. Van Der Burgh at one point served as CEO. Van Der Burgh doesn’t seem to deny the allegations but says he was pressured to act as he did by company directors and the execs/board were fully aware of all that was going on. Additionally, there is a report that Van Der Burgh was involved in a murder plot against top executives of the company which was at one point suing him." The company was nonetheless incorporated in 2015 but there is no documentation about Conyers nor Codan being involved.	N/A	According to a 2014 application letter addressed to the Mauritius Financial Services Commission, the "main business activity of the company will be to own, operate and trade in the seafood industry and other food related activities. Initially, the Company intends to buy a 60 % interest in an existing Mozambique Company called Kalipesca Industrial Limiteada. The latter is an operator of fishing vessels. The Company also intends to set up wholly owned South African entity that will engage in trading operations."	Mozambique, South Africa	N/A	https://afritexventures.com/	Mauritius/Mozambique, Mauritius/South Africa	The company did not respond to a request for comment from ICIJ.
9	Agri-Vie Fund PCC	Agri-Vie Fund PCC	Category 1 Global Business Company*	21 January 2008*	Active*	N/A	N/A	In 2013 Conyers advised Agri-Vie Fund PCC about its investment as new shareholder of Tanzania Food Corporation, a Mauritius company, alongside Thirty Degrees East Limited (address in the British Virgin Islands); TFA GP Limited (address in England); Heirs Holdings Limited (address in Nigeria); Tony Elumelu Foundation (address in Nigeria); Calvert Foundation; SP CIC Investments (Pty) Ltd; and Voxtra AS (address in Norway). In 2015 Conyers also reviewed documents about a capital increase related to an MoU between "Mtanga Farms Ltd and Tanpride, securing access to slaughtering infrastructure for the Mtanga Foods business".	N/A	Investment in Tanzania Food Corporation, whose business is the "production, marketing, sale and distribution of animal protein products within Tanzania" according to a 2013 shareholders agreement, and in particular in Mtanga Farms Limited, a Tanzanian company	Tanzania	Agri-Vie*	http://agrivie.com/	N/A	The company did not respond to a request for comment from ICIJ.
10	Airport Hotel Limited	European Investment Bank	Domestic Company*	1 December 2011*	Active*	Omnicane Limited, LOYAL SUNS LIMITED, NATIONAL PENSIONS FUND, BLUEPORT INVESTMENT LTD*	N/A	Conyers "acted as special Mauritius legal counsel as to matters of Mauritius law" to the European Investment Bank (EIB) "in connection with the Company’s entry into a finance contract for credit facilities of Euro 8,000,000 from the Bank", according to Conyers' 2013 legal opinion.	BRUNEAU EMILE OLIVIER MARIE PHILIPPE (5 November 2014-, address in Mauritius), BUSSAWAH KHOOSHIRAMSING (4 November 2014, address in Mauritius), KOTECHA HARSHIL KISHOR (20 November 2014-, address in Mauritius), MARRIER D'UNIENVILLE JACQUES PHILLIPE HENRI (1 December 2011-), MIRTHIL DAVID NELSON (16 October 2012-), PABARI KAUSHIK CHHOTALAL (20 November 2014-, address in Mauritius)*	According to a finance contract between the EIB and Airport Hotel Limited dated in 2012, the Mauritius company was "undertaking the construction, start-up and operation of a 139 room airport hotel and associated infrastructure on a brownfield site adjacent to the new airport terminal currently under construction at the international airport in the southwest region cf the Republic cf Mauritius". "The total cost of the Project, as estimated by the Bank, is approximately EUR 21,000,000".	Mauritius	Omnicane Limited*	http://www.omnicane.com/	N/A	The company did not respond to a request for comment from ICIJ.
11	Ambadevi Mauritius Holdings Limited	AIA Group	Category 1 Global Business Company*	25 May 2005*	Active*	American International Assurance Company (Bermuda) Limited – Hong Kong Branch, AIA Singapore Private Limited, and American International Assurance Company, Limited	N/A	In 2012 Conyers drafted documents to convert loans to Ambadevi into shares issued to American International Assurance Company (Bermuda) Limited – Hong Kong Branch, AIA Singapore Private Limited, and American International Assurance Company, Limited. In 2016 Conyers further advised the AIA Group regarding a redemption of their shares in the Mauritius company in favor of one of the companies in which the group had invested.	Couldiplall Basanta Lala, Abdool Fareed Soreefan	Investments in Indian companies: Maini Precision Products Limited; Firepro Systems Private Limited; Avarasala Technologies Limited; Uniparts India Limited; Narayana Hrudayalaya Private Limited; SKIL Infrastructure Limited	India	AIA Group	http://www.aia.com/en/index.html	N/A	The company did not respond to a request for comment from ICIJ.
12	Anderson Raffles Limited	DBS Bank Ltd.	Category 1 Global Business Company*	14 July 2010*	Active*	Highest Reach Investments Limited (wholly owned by ARCH Capital Asian Partners, L.P.)	N/A	In 2010 Conyers drafted a legal opinion for DBS Bank "in relation to a Subordination Deed, a Share Charge and a Security Trust Agreement" entered into by the Mauritius company for a S$138 million loan to Anderson International Properties Pte. Ltd.	Yan Fung (14 July 2010-, address in Hong Kong)	Wholly owns Singapore-based Anderson International Properties Pte. Ltd. which invested in Singapore properties	Singapore	ARCH Capital	https://www.archcapital.net/en	N/A	The company did not respond to a request for comment from ICIJ.
13	Anolis Capital Markets PCC	BNY Mellon Corporate Trustee Services Limited	Category 1 Global Business Company*	15 September 2011*	Active*	Orangefield Corporate Trustees (Mauritius) Limited as trustee of the Anolis Trust	N/A	In 2011 Conyers issued a legal opinion about a multi-issuer structured note programme established by the Mauritius company. Conyers' client was UK-based bank BNY Mellon. The arranger and dealer of the US$ 1.5 billion note programme was UK-based company Exotix Limited.	Shahed Hoolash, Anil Sharma	Anolis is a protected cell company used to make investments	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
14	AntHill Holdings Ltd	AntHill LP	Category 1 Global Business Company*	9 June 2014*	Defunct (date unknown)*	AntHill LP. Indirect shareholders: AntHill Management Limited (GP) and Ron Lubash, A.A Moz Investment 2012 Ltd, Taavura Holdings Ltd, Offer Dahav, Marcelle Juliet Sheiman, Special Reserves, Monosson Consultants Ltd-Ilan, Ron Tira and David Brenner (LP)	Ron Lubash, A.A Moz Investment 2012 Ltd, Taavura Holdings Ltd, Offer Dahav, Marcelle Juliet Sheiman, Special Reserves, Monosson Consultants Ltd-Ilan, Ron Tira and David Brenner ( LP)	Codan Mauritius provided management, secretarial and directorship services.	N/A	The Mauritius company would be used by an Israeli-based company to invest in Anthill LP, another Mauritius company. According to the company's 2015 business plan, AntHill Holdings is "a platform of entrepreneurship, initial funding and management in order to capitalize on the 21st Century Sub-Saharan African opportunity, by focusing on the application of know-how/ technologies as well as capital in the Infrastructure, Agriculture, Financial Services and Oil and Gas spaces." AntHill Limited Partnership "leverages Kenya as its initial market and lead entry point into the Eastern Region of Sub-Saharan Africa, Kenya being a leading founding member of the East African community and hub for East African trade. In addition to its focus on Kenya, it is pursuing opportunities in other Sub-Saharan counties. These range in scope and are based on AntHill's cumulative experience in Kenya." AntHill Holdings was folded in 2015.	Kenya and Ethiopia	Anthill LP	N/A	Mauritius/Kenya	The company did not respond to a request for comment from ICIJ.
15	Asean Bunkering (Mauritius) Limited	Asean Bunkering (Mauritius) Limited	Domestic Company*	21 April 2015*	Defunct (24 November 2017)*	Jalaludin Shamshudin Shariff Jamal (21 April 2015-, address in Dubai)	Jalaludin Shamshudin Shariff Jamal	In 2015 Codan applied to the Mauritius Ministry of Industry on behalf of the company for a trade licence for bunkers fuels; the company provided registered agent services, secretarial and directorship services	Sahir Shariff Jamal (21 April 2015-, address in Dubai), Zain Jalalludin Shariff Jamal (21 April 2015-, address in Dubai), Mohin Satyapal Jassal (21 April 2015-, address in India)	The company owns a bunker barge (the "MT Dolphin Pride") based in Port Louis, Mauritius to supply vessels with fuel.	Mauritius	Great Dolphin Petroleum DMCC	https://www.greatdolphin.org/	N/A	The company did not respond to a request for comment from ICIJ.
16	Asia Gold Ltd	Kingsgate Consolidated Limited	Category 1 Global Business Company*	5 September 2013*	Active*	Kingsgate Consolidated Limited	Ross Coyle	Codan provided secretarial, management, and directorship services; Conyers provided legal services	Gavin Thomas (address in Australia) and Peter Warren (address in Australia), Sonia Xavier, Stephen Scali. Gavin Thomas was replaced by Ross Alexander Coyle in 2014. In August 2015, Gregory Paul Foulis was also appointed as a director.	Asia Gold Ltd is a subsidiary of Kingsgate Consolidated Limited, a company listed on the Australian Stock Exchange and which is involved in "gold mining, development and exploration" according to Asia Gold's 2013 business plan. The Mauritius company's activity is described as "Investment Holding in Thailand" in its application for a global business licence addressed to the Mauritius Financial Services Commission. According to internal documents, the Mauritius company was used to invest in a mining company based in Thailand in 2013-2014. In a financial report dated June 2014, it is stated that its "parent entity, Kingsgate Consolidated Limited, has lodged a draft prospectus with Thai authorities for the listing of its Thai operating subsidiary, Akara Resources PCL, via an IPO on the Stock Exchange of Thailand. As part of this process during the year, a fellow subsidiary Kingsgate Capital Pty Ltd transferred legal ownership of 86% Akara shares to Asia Gold Limited. Asia Gold hold the shares on trust for Kingsgate Capital until the IPO is successfully completed at which point beneficial ownership will be transferred to Asia Gold Limited. Kingsgate Capital Pty Ltd retains all beneficial rights, interests and entitlements to and in the shares."	Thailand	Kingsgate Consolidated Limited	http://www.kingsgate.com.au/	Mauritius/Thailand	The company did not respond to a request for comment from ICIJ.
17	Aspen Global Incorporated	BNP Paribas - Bahrain branch	Category 1 Global Business Company*	21 February 2008*	Active*	N/A	N/A	At the end of 2013 Conyers was contacted to give advice in Mauritian law regarding a US$13.3 million loan ("revolving credit facility") made by BNP Paribas - Bahrain branch to a Mauritius entity, Aspen Global Incorporated.	N/A	According to the company's website, "Aspen Global manages and maintains the intellectual property rights, regulatory and commercialisation strategy of Aspen’s portfolio of specialist, branded products known as the Global Brands as well as performing all of the procurement and supply related operations."	South Africa	Aspen Pharmacare Holdings Limited*	https://www.aspengroupsites.com/mauritius/	N/A	Aspen Pharmacare Holdings Limited told ICIJ that "Aspen Global Incorporated (“AGI”), a wholly owned subsidiary of Aspen Pharmacare Holdings Limited, was incorporated in February 2008. Since incorporation, AGI has concluded a number of lending and other banking arrangements with BNP Paribas as part of its normal business operations. A search of our records has not however revealed a US$13.3 million loan ("revolving credit facility") made by BNP Paribas - Bahrain branch. Such a loan was in negotiation in 2013, but it was never executed."
18	Aureos Africa Fund LLC	Republic Bank Limited	Category 1 Global Business Company*	26 December 2007*	Active*	Norfund, CDC Group plc, FMO, International Finance Corporation, European Investment Bank, Chapel Hill Advisory Partners Limited, ASN Venture Capital Fonds N.V., British-American Equity Fund, Dutch Oak tree Foundation, Finnish Fund For Industrial Cooperation Ltd, IFU (Danish International Investment Funds), African Development Bank, PROPARCO, Aureos Global Employee Investment Fund LP, Abigail Disney TTEE, Pensionskassen for Sygeplejersker (The State Registered Nurses Pension Fund), Pensionskassen for Kontorpersonale (The office Staff Pension Fund), Pensionskassen for Laegesekretaerer (The Medical Secretaries’ Pension Fund), Pensionskassen for Socialradgivere og Socialpaedagoger (The Social Workers’ and Social Pedagogues Pension Fund), Pensionskassen for Sundhedsfaglige (The Healthcare Professionals Pension Fund), South Suez Africa Fund Limited, Momentum Private Equity SICAV-SIF, Aureos Global Carried Interest Fund LP, Aureos Africa Managers Ltd	N/A	In 2012 Conyers prepared a due diligence report about Aureos Africa Fund LLC for Republic Bank Limited, a bank based in Trinidad and Tobago. The Trinidad bank was to invest US$10 million in the Mauritius company (in the form of a loan) to subscribe to shares in HFC Bank (Ghana) Limited. Today HFC operates as a subsidiary of Republic Bank.	N/A	According to the Norfund website, "Aureos Africa Fund is one of the largest equity capital funds investing in small- and medium-sized enterprises in Africa. By delivering good financial results over time, Aureos has succeeded in attracting a large proportion of private capital to the fund, which is essential in a long-term development perspective." The Fund manager of Aureos Africa Fund is Aureos Africa Managers Limited.	Ghana	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
19	Belvedere Management Limited	Belvedere Management Limited	Domestic company*	24 September 2008*	Active*	MAILLARD JEAN GEORGY KENNETH, LAW HOW HUNG LAVAL, Stonewood Holdings Limited*	N/A	In March-April 2010, Conyers advised Belvedere Life (a company managed by Belvedere Management Limited) to draft "the Group Insurance Policy and the cell application form of British American Tobacco", review "the licensing application and insurance policy documents", and give advice on Mauritius insurance law.	MAILLARD JEAN GEORGY KENNETH (24 September 2008-)	Manages Providence Life Limited PCC	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
20	Bizpace Limited	Sempris LLC	Domestic company*	11 October 2011*	Defunct (20 May 2014)*	Sempris LLC (11 October 2011-)	N/A	Codan was the company secretary and provided directorship services.	MGGOWAN MICHAEL THOMAS (11 October 2011-), RICHARDS GEORGE STEPHEN (11 October 2011-), XAVIER ANNE MARIE-LOURDES SONIA (11 October 2011-)*	Bizpace is a subsidiary of Sempris LLC. It contracts "with the State Bank of Mauritius" and uses "its services to process certain credit card transactions". In October 2013, Sempris decided to wind up Bizpace.	Mauritius	Sempris LLC	http://www.sempris.com/	N/A	The company did not respond to a request for comment from ICIJ.
21	Blue Chip Bond Selection India Fund	Citigroup	Category 1 Global Business Company*	15 February 2012*	Defunct (date unknown)*	N/A	N/A	Conyers provided legal advice to Citigroup in regards to the fund's offering memorandum in 2012.	N/A	According to the company's 2012 offering memorandum, its investment objective "is to provide Shareholders with exposure to the total return performance, after fees and expenses, of a diversified basket of INR-denominated debt securities issued or distributed on the Indian domestic market by the government and corporate issuers, and accessible to foreign investment under the FII scheme. During certain periods where FII investment limits have been reached, the Fund may invest in USD-denominated debt securities issued or distributed on offshore markets by the same issuers." The investment manager is Citigroup First Investment Management Limited.	India	N/A	N/A	Mauritius/India	The company did not respond to a request for comment from ICIJ.
22	CD Properties Limited	Sonera Foundation	Category 1 Global Business Company*	5 December 2014*	Active*	In 2015, the shareholders were Sonera Foundation, Hodarihold Limited, and Great Lakes Property (Mozambique) Limited	N/A	In 2015 Conyers prepared a due diligence report about CD Properties for Sonera Foundation and its wholly owned subsidiary Hodarihold Ltd as the companies considered acquiring shares in CD Properties. Sonera invests in "Charitable and non-charitable business ventures, namely in real estate in Mozambique and Portugal." Its subsidiaries are Hodari Mocambique, Dombeya Mineracao, and SAL Investment Holdings Ltd.	Nicolas Earlam, Fritz Grobien, Donald Gavin Borthwick, Samuel Jay Levy	CD Properties' subsidiary in Mozambique is Gateway Properties Ltda, according to the companies' 2015 shareholders agreement. Sonera and Hodari invested US$1 million in CD Properties, while their co-investor, Great Lakes Property (Mozambique) Limited, invested US$500,000. CD Properties also received a US$3.8 million loan from Standard Bank's Mozambique branch. The company invested in warehouses located in Pemba, Mozambique.	Mozambique	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
23	Changsha Holding Company Limited	Standard Chartered Bank (Hong Kong) Limited	Category 1 Global Business Company*	19 May 2005*	Active*	N/A	N/A	In 2011 Conyers provided a legal opinion about a loan to Dynasty Property Investment (Holdings) Limited provided by Standard Chartered Bank (Hong Kong) Limited.	N/A	N/A	China	Dynasty Property Investment Limited	N/A	N/A	The company did not respond to a request for comment from ICIJ.
24	China Grand Automotive (Mauritius) Limited	China Grand Automotive (Mauritius) Limited	Category 1 Global Business Company*	17 August 2006*	Active*	China Grand Automotive Group Limited	Haitong International New Energy II Limited (BVI), Huge Auto Investment Holdings Limited (BVI). Haitong International Securities Group Limited is the parent company of Haitong International New Energy II Limited.	Codan Mauritius provided management and secretarial services for the Mauritius company.	Daniel A Carroll (22 August 2006-14 May 2010, address in the United States), Weijian Shan (22 August 2006-14 May 2010, address in the United States), Ricky Lau (22 August 2006-14 May 2010, address in the United States), John Edward Viola (14 May 2010-1 March 2012, address in the United States), Clive Denis Bode (14 May 2010-10 June 2011, address in the United States), Vanessa Chien (10 June 2011-1 March 2012, address in Hong Kong), Ronald Cami (10 June 2011-1 March 2012, address in the United States), Jason Glenn Snider (1 March 2012-5 December 2014, address in the United States), Alexandra Cabete Matias (5 December 2014-6 November 2015, address in Luxembourg), Jianfeng Sun (6 November 2015-, address in Hong Kong), Xinjun Zhang (6 November 2015-, address in Hong Kong), Yong Shang (6 November 2015-, address in Hong Kong)	According to a business plan dated in 2015, "The Company was established as an investment holding company in order to invest in Guanghui Automobile Services co Ltd (China), a Chinese joint venture. Following a restructuring, shares held in Guanghui Automobile Services co Ltd (China) were swapped against shares of Merro Pharmaceutical Co., Ltd. The share swap has already happened and Merro Pharmaceutical Co., Ltd has merged with Guanghui Automobile Services Co; The Company currently holds 27.47% equity interest in Merro Pharmaceutical Co., Ltd. which changed its name to “Guanghui Automotive Services Company Limited”. Other than the change of name, the principal business of Guanghui Automotive Services Company Limited is automobile related business. Guanghui Automotive Services Company Limited also holds investment in China Grand Automotive Services Company Limited, one of the largest auto dealership group in China."	China	China Grand Automotive Group Limited	N/A	N/A	The company did not respond to a request for comment from ICIJ.
25	CMT XXVII Limited	CMT Asset Management Limited	Category 1 Global Business Company*	15 October 2009*	Defunct (date unknown)*	N/A	N/A	Conyers provided services for drafting the company constitution and resolutions, as well as directorship services.	Ashvan Bhav Luckraz	The company activity was "Investment Holding Company - invest in India", according to a 2010 Conyers document.	India	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
26	Copal Market Research Ltd	Moody’s Corporation	N/A	N/A	N/A	N/A	N/A	In 2014 Conyers provided Moody's with advice "on employment law matters regarding its subsidiary, Copal Market Research Ltd". Moody's Analytics business was closed globally, with most of the employees of Copal Market based in India, according to an email from Moody's law firm and sent to Conyers. Conyers reviewed the terms of the contracts of the Mauritius employees and prepared a standard letter to terminate their contracts.	N/A	Copal Market Research Ltd is the parent of Exevo Inc., USA	India	Moody's Corporation	https://www.moodys.com	N/A	The company did not respond to a request for comment from ICIJ.
27	Cosira Communications Global	Bowman Gilfillan	Category 1 Global Business Company*	19 March 2010*	Defunct (date unknown)*	N/A	N/A	Conyers advised Bowman Gilfillan regarding their clients' (FirstRand Bank Limited and The Standard Bank of South Africa Limited) funding of a South African company, First Strut Proprietary Limited, trading as the First Tech Group. According to an email exchange dated in 2012 between Bowman and Conyers, First Tech acquired "the business and assets of another South African entity, Cosira South Africa Proprietary Limited (Cosira SA)" and "also acquire the shares which Cosira SA holds in certain foreign companies. One such foreign company is Cosira Communications Global Proprietary Limited, a company incorporated in Mauritius." The South African company through which First Tech acquired those companies was FT Construction Proprietary Limited (previously known as Roll Over Fantastic Trade Proprietary Limited). In 2014, Conyers also advised Bowman Gilfillan regarding Mauritian contract law. Bowman Gilfillan was assisting a client in South Africa that was opposed in court to Taste Holdings Limited (a South African company) and Domino’s Pizza International Franchising Inc (a US-based company).	N/A	Cosira was used to transfer shares from FT Construction to Bacarac Trading 142 Proprietary Limited, another South African company.	South Africa	First Strut Group	N/A	N/A	The company did not respond to a request for comment from ICIJ.
28	Creador I, LLC	Macquarie Capital Group Limited	Category 1 Global Business Company*	9 November 2011*	Active*	SANNE Securities (Mauritius) Ltd*	N/A	According to a 2013 memo, Conyers provided legal advice to Macquarie Capital Group about "a side letter" between Brahmal Vasudevan, the founder of Creador I, LLC and Creador Management Company Limited, and "Macquarie Capital Group or or one of its affiliates".	BISSOONAUTH SORAJ (11 March 2014-), SOYFOO SHAFIIQ-UR-RAHMAAN (25 September 2017-), VASUDEVAN BRAHMAL (19 September 2011-), SANNE Mauritius (18 October 2011-)*	N/A	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
29	Dalian Holding Company Limited	Standard Chartered Bank (Hong Kong) Limited	Category 1 Global Business Company*	19 May 2005*	Active*	N/A	N/A	In 2011 Conyers provided a legal opinion about a loan to Dynasty Property Investment (Holdings) Limited provided by Standard Chartered Bank (Hong Kong) Limited.	N/A	N/A	China	Dynasty Property Investment Limited	N/A	N/A	The company did not respond to a request for comment from ICIJ.
30	Digital Realty Mauritius Holdings Limited	Citibank N.A.	Category 1 Global Business Company*	11 August 2010*	Active*	N/A	N/A	In 2015 Conyers reviewed a global senior credit agreement involving the Mauritius company	A. William Stein, Joshua A. Mills, Jeannie Lee, Edward Sham, Wendy (Winnifred Will), Jennifer Xiao, Matt Mercier, Michael Brown	N/A	N/A	Digital Realty Trust, Inc.	https://www.digitalrealty.com/	N/A	The company did not respond to a request for comment from ICIJ.
31	Dircom Limited	Sempris LLC	Domestic Company*	11 October 2011*	Defunct (30 January 2019)*	Sempris LLC (11 October 2011-)	N/A	Codan was the company secretary and provided directorship services.	Sonia Xavier (11 October 2011-, address in Mauritius), George Stephen Richards (11 October 2011-, address in the United States), Michael T. McGowan (11 October 2011-, address in the United States)	According to the business plan, "The Company will process merchant transactions via contract with the State Bank of Mauritius."	Mauritius	Sempris LLC	http://www.sempris.com/	N/A	The company did not respond to a request for comment from ICIJ.
32	Dole Shanghai Co., Limited	China Resources Enterprise, Limited	Category 1 Global Business Company*	24 June 1998*	Active*	N/A	N/A	In 2013 Conyers conducted a due diligence check of the Mauritius company for China Resources Enterprise, Limited.	Uday Kumar Gujadhur (24 June 1998-23 October 2008), Y. S Lim Voon Kee (24 June 1998-14 April 2000), Paul Cuyegkeng (8 July 1998-30 May 2003, address in Japan), Emmanuel Q Javellana (8 July 1998-27 September 2002, address in South Korea), Wen Ler Pong (8 July 1998-1 July 1999), Earl Alphonso Thomas (12 July 1999-23 June 2000), Jimmy Wong Yuen Tien (14 April 2000-12 April 2002), Jennifer Wiegleb (23 June 2000-, address in the Philippines), Yuvraj Kumar Juwaheer (12 April 2002-23 December 2008), James Prideaux (27 September 2002-, address in the Philippines), Craig Thomas Downes (23 October 2008-1 March 2012), Aveenash Ramtohul (23 December 2008-14 December 2012, address in Mauritius), Baboo Teeruth Rajsing Ramgolam (1 March 2012-20 May 2013), Sonia Lutchmiah (14 December 2012-20 May 2013), Malcolm Moller (20 May 2013-, address in Mauritius), Marie Gerard Gilbert Noel (20 May 2013-, address in Mauritius)	N/A	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
33	Duet Africa Private Equity Fund I Limited	Duet Private Equity Ltd	N/A	N/A	N/A	Duet Private Equity Limited	N/A	Conyers assisted in reviewing documents and provided directors, while Codan provided secretarial and management services	N/A	The Mauritius company is a private equity closed-end fund focusing for high net-worth individuals. According to a 2014 private placement memorandum reviewed by Conyers, the fund is managed by Duet Private Equity Limited, a company based in the UK. "The Fund will target majority stakes in investments in the consumer food and beverages, food and non-food retail, financial services, healthcare and pharmaceuticals, agriculture and agri-processing sectors. The Fund is expected to make six to ten Investments with a typical target size of between US$20 million to US$50 million each. The Fund intends to target a net internal rate of return‎ ‎of‎25% and 2.5 times money multiple over the‎ Fund's‎ term.‎ Accordingly, the Investment Manager is seeking total capital commitments of up to US$300 million from investors in the Fund. " According to the PPM, "The permanent members of the Investment Committee will be Henry Gabay, Afsane Jetha, Ayo Salami and David Hampshire". Also, "The key persons for the Fund will be Henry Gabay, Afsane Jetha, Juvaria Aumeerally and Maty Ndiaye".	According to the PPM, the fund's target countries are "Ethiopia, Ghana, Tanzania, Mozambique, Uganda, Northern Nigeria and select "Francophone West African Countries", which include, amongst others, Cote d'Ivoire, Senegal and Cameroon"	Duet Group (wholly owns Duet Private Equity Limited, the fund investment manager)	https://www.duetgroup.net/	N/A	Duet Group told ICIJ: "We do not comment on our fund structures; the fund you are referring to has not materialised."
34	Eagle Eye Echo-Scan Limited	Eagle Eye Echo-Scan Limited	Category 2 Global Business Company*	14 October 2014*	Active*	Ayodele Cole Benson (address in Nigeria), Michaela Erermime Irefu (address in Nigeria), Paula Omoremime Irefu Daub (address in Germany), International Finance Corporation	N/A	Codan (Mauritius) Limited is the management company	Ayodele Cole Benson (address in Nigeria)	The company provides "Diagnosis Services in the Medical Sector", according to an annual review document dated in 2015. "The Company has invested an amount of USD 224,000 in Echo-Scan Services Limited, a company incorporated in Nigeria, on the 12th January 2015." According to the 2015 business plan, "the Company has requested International Finance Corporation and GE International Operations Nigeria Limited to provide a loan of $ 7,900,000 and $ 5,000,000 respectively to finance the expansion and diversification of the Group’s medical diagnostic operations centres across Nigeria. These agreement set forth the terms and conditions in relation to the loan."	According to an annual review document dated in 2015, the company would be active "initially in Nigeria and subsequently West Africa, Central Africa and East Africa as well as in the southern parts of Africa".	The Nigerian company Echo-Scan Services Limited is a subsidiary of the Mauritius company.	N/A	N/A	The company did not respond to a request for comment from ICIJ.
35	Eight Africa Management (Mauritius) Limited	Eight Africa Co-invest LP	Category 1 Global Business Company*	30 January 2012*	Active*	N/A	N/A	Conyers provided a legal opinion on the set-up of Mauritius company "Eight Africa Co-invest LP" by 8 Miles Capital Partners Ltd, a wholly owned subsidiary of 8 Miles LLP and Eight Africa Management (Mauritius) Limited.	N/A	According to the 2013 business plan, "Eight Africa Management (Mauritius) Limited is a wholly owned subsidiary of 8 Miles LLP." It "is the manager of one of the 8 Miles Fund vehicles (Eight Africa Fund I (Mauritius) Limited)" and "holds both a CIS Manager Licence and a Category 1 Global Business Licence from the Mauritius Financial Services Commission." Regarding Co-Invest LP, "the main business activity of the Limited Partnership will be to make, hold, monitor and realise investments with the principal objective of generating long-term capital appreciation for the limited partners in accordance with the limited partnership agreement". The shareholders of mother company 8 Miles LLP are: "Partners – Nathan Mintah, Hemen Shah, Emad Barsoum and Doug Agble – 43.5%; Non-Executives – Sir Bob Geldof, Philip Pritchard and Ed Jenne – 40%; CLSA – 10%; Vital Capital – 5%; Persons to be confirmed – 1.5%"	N/A	8 Miles LLP	https://8miles.com/	N/A	8 Miles LLP. told ICIJ: "8 Miles invests in African businesses to create jobs, improve communities, using high ESG standards and by generating increasing tax revenues which support the governments where we operate. We invest using funds from several multilateral and bilateral development finance institutions, and they request that we consolidate their funds in a safe African financial jurisdiction for onward investment into the various target African countries. Because of its reputation Mauritius is used by many private equity investors for this purpose. The companies we invest in, pay all taxes in their home jurisdiction in Africa. Only when we sell a company will the sale proceeds be paid back into the fund in Mauritius. We are proud that we invest to fully meet the UN PRI and IFC Performance standards. Any double tax agreements are a matter between the governments who sign these agreements and we comply with such agreements but we do not make them.”"
36	Ensource Holdings Mauritius Limited	Darby Private Equity	Category 2 Global Business Company*	10 April 2014*	Active*	SMB HOLDING MAURITIUS LIMITED	N/A	In 2014 Conyers advised Darby Private Equity for a $US 12.7 million "acquisition transaction (and related financing)" involving "Enzen Global Limited, Enzen Global Solutions Private Limited and Mr. Satheesh Kumar", according to a Conyers email. Ensource is a Mauritius company whose shares are held by SMB Holding, another Mauritius company owned by Satheesh Kumar.	Satheesh Kumar Krishnapillai Ramachandran Nair	Ensource was used to purchase shares in Monsoon India Select Equity Fund Limited and Monsoon India Select Equity Fund 2 Limited.	India, England	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
37	Esri Southern Africa		Category 1 Global Business Company*	18 January 2012*	Active*	Esri SA; Geneva Management Group ( BVI) Ltd as trustee of the Rhose Trust and trustee of the Ireny Trust. Indirect Shareholder: The Jack and Laura Dangermond Trust, shareholder of ESRI SA Ltd.	Jack and Laura Dangermond (Beneficial owners of Esri SA); Elaine Jean Hine, Stephen Hine, Bianca Hine, Tamaryn Hine and Kieran Lancaster (Beneficial owners of Rhost Trust); Patrick and Elana Mckivergan (Beneficial owners of Ireny Trust)	In 2016 Conyers reviewed a consultancy agreement between Esri and Shaun Fulbeck, a South African consultant.	Stephen Hine, Patrick Mckivergan, David Busse	According to the company's 2011 business plan, its main business activity is "sales and support, initially offered directly to the entire southern region of Africa, but with the exceptions of South Africa. As these markets develop, it is expected that sub-distributorships may be created with qualified locally run business". According to an annual review document dated in 2015, "The Company has a General Tax Residence Certificate" to do "trade with many Southern African Countries (excluding South Africa)". "The company will continue to grow organically in its current markets and will attempt to enter new markets ( but not new territories) for example retail trade ( FMCG) where the application is well suited to logistics planning."	Southern Region of Africa excluding South Africa	N/A	N/A	Applied for a Tax Residency Certificate (unknown which one)	Esri told ICIJ: "This is to acknowledge the receipt of your letter and the series of questions about Esri Southern Africa. This organization is one of our 87 international distributors. While these companies are largely independently owned and operated, they are closely associated with Esri and are the exclusive representatives for Esri in their territories. Your letter has arrived during our busiest week of the year. Our staff and managers are all engaged in our annual International Users Conference that is now underway. Unfortunately, we cannot devote much time to your request. However, you should know that, to our knowledge, nothing about our distributor's operations in Mauritius, or in the other countries where they represent us, is inconsistent with the goals and values of Esri. Our distributorship business model has been announced publicly, and is consistent with the intention of our leadership, staff members, and is reflected in the products and services we have been dedicated to for many years. All of our distributors are great partners with us in this mission."
38	Essex Development Investments (Mauritius) Limited	Goldman Sachs (Goldman Sachs Specialty Lending Group, L.P)	Category 1 Global Business Company*	5 November 1996*	Active*	N/A	N/A	In 2015 Conyers provided a legal opinion to Goldman Sachs regarding a loan of "up to USD 55,000,000" to Labvantage Solutions Inc. According to a 2017 list of Conyers clients, "LabVantage Solutions, Inc. is a leading laboratory information management system (LIMS) provider based in US, and with other global operations. Provision of security involved innovative consideration of complex rights over a variety of assets under Mauritius law." Those included SC Management (M) Limited and Essex Development Investments (Mauritius) Limited.	N/A	N/A	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
39	ETC Group	Chenavari Credit Partners LLP; Areo S.A.R.L	Category 1 Global Business Company*	19 May 2010*	Active*	ETC Holdings (Mauritius) Limited, ETC Holdings (Mauritius) Limited, Standard Chartered Private Equity (Mauritius) III Limited, PRIV AfriVest Limited, Marina Finance LP, Sunit Patel	N/A	In 2016 Conyers provided legal advice to Chenavari Credit Partners LLP about a US$ 30 million loan the Mauritius company made to Agri Commodities & Finance FZE.	Maheshkumar Raojibhai Patel, Ketankumar Vinubhai Patel, Vasudeva Bangera Barkur, Jayeshkumar Gordhanbhai Patel, Jean Charl Craven, Ronald Lukwago Tamale, Sunit Suresh Patel, Krishnan Ravi Kumar, Herculus Du Preez Van Wyk, Sharmil Shah, Dhanun Ujoodha	The Mauritius company was used to make a US$ 30 million loan to Agri Commodities & Finance FZE	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
40	Everbright Hero Mauritius Limited	China Everbright Limited	Category 1 Global Business Company*	14 August 2014*	Active*	Everbright Hero Holdings Limited	N/A	Codan provided directorship services and the registered address	Chen Shuang, Tang Chi Chun, Tsang Sui Cheong Frederick	According to a 2014 email sent to Conyers, "the Company is held by China Everbright Limited (A HK Listed company) and will be investing in a Singapore listed company".	N/A	China Everbright Limited	www.everbright165.com	Applied for a Tax Residency Certificate (unknown which one)	The company did not respond to a request for comment from ICIJ.
41	Evolution Holdings Limited	United Overseas Bank (Thai) Public Company Limited	Category 1 Global Business Company*	4 July 2008*	Active*	Evolution Capital Public Company Limited	N/A	In 2011 Conyers prepared a legal opinion for the Thai bank in relation to an equitable mortgage agreement the Mauritius company granted the bank over shares it held in Evolution Advisors Limited.	Simon Gerovich, Mark Reinecke	The company held shares in Evolution Advisors Limited	N/A	Food Capitals Public Company Limited*	https://www.foodcapitals.com/	N/A	The company did not respond to a request for comment from ICIJ.
42	EVP Investments (Mauritius) Limited	Epsilon Venture Partners GP, L.P.	Category 1 Global Business Company*	27 May 2016*	Active*	MLC Investments Limited as trustee of the WM Pool – Equities Trust No. 66	N/A	Codan provided a legal opinion about the constitution of the company, and the registered address	Sudheer Kumar Kuppam	The company is "ultimately controlled by Epsilon Venture Partners GP, L.P." according to a letter dated November 2016. It was used to invest in Pi Data Centers Pvt Ltd.	India	N/A	N/A	N/A	Epsilon Venture Partners confirmed the information is correct.
43	Fundsmith Investment Services Limited	Fundsmith LLP	Category 1 Global Business Company*	2 July 2014*	Active*	N/A	N/A	Conyers provided legal advice to set up the Mauritius company	N/A	According to a 2014 email sent to Conyers, the Mauritius company was to "provide Portfolio Management" and give "investment advice to Fundsmith Equity Fund OEIC, Fundsmith Equity Fund LP (Delaware) and the Fundsmith Emerging Equities Trust (“FEET”) plc. Fundsmith LLP is the existing manager and the Mauritius entity will support its sister company."	N/A	Sister company: Fundsmith LLP	https://www.fundsmith.co.uk/	N/A	A representative for Fundsmith confirmed the information is correct.
44	Gammon Holdings (Mauritius) Limited	Export-Import Bank of India	Category 1 Global Business Company*	19 December 2007*	Active*	Gammon India Limited	N/A	Conyers provided advice on Mauritian law for a US$ 32 million facility agreement between Exim Bank and Gammon Mauritius, and the amendment agreement dated in 2014. Exim Bank acquired shares from BT Global, a Cyprus company, and held those shares on behalf of Gammon Mauritius until the shares were transferred to the Mauritius company.	BHANSALI RAJUL ARUN (2 August 2010-)	A US$ 18 million credit facility was made in 2014 to Gammon Holdings (Mauritius) Limited "for part financing the acquisition of 10% equity stake in Sofinter S.p.A., Italy" and "the convertible bonds of Sofinter subscribed to by BT Global Investors Limited, Cyprus"	Italy	Gammon India	http://www.gammonindia.com/home/gammon-india.htm	N/A	The company did not respond to a request for comment from ICIJ.
45	Globeleq Expatriate Services Limited	CDC Group Plc	Category 2 Global Business Company*	8 May 2007*	Active*	N/A	N/A	In 2014 Conyers provided information to a due diligence report sent to CDC Group and Norwegian Investment Fund for Developing Countries (Norfund) about a "proposed acquisition of the shares of Globeleq Africa Holdings Limited, a Mauritius company holding African power assets, from Globeleq Generation Holdings Limited." In total, five companies based in Mauritius were concerned: Globeleq Holdings (Songas) Limited, Globeleq Holdings (South Africa Wind 1) Limited, Globeleq Holdings (South Africa Wind 2) Limited, Globeleq Holdings (South Africa Solar) Limited and Globeleq Expatriate Services Limited. Prior to 2014 the CDC Group had not invested in Globeleq.	N/A	N/A	N/A	CDC Group Plc (majority shareholder of Globeleq Africa Holdings)	https://www.cdcgroup.com/en/	N/A	CDC told ICIJ that "the acquisition of Globeleq Africa Holdings Limited (which was a Guernsey, not Mauritius, company) was completed in September 2015. Since the acquisition, and under CDC and Norfund’s ownership, the Globeleq group has reduced its use of and reliance upon companies in offshore financial centres. For example, two Bermuda companies have been liquidated and two Guernsey companies, including Globeleq Africa Holdings Limited itself, have become UK tax resident. CDC and Norfund took direct control of Globeleq in 2015 to help meet the demand for power across sub-Saharan Africa. While investment is available for later stage development to construct power plants in Africa - once plans and agreements are in place - there is a real shortage of investors and companies addressing early stage development. In taking direct control of Globeleq, our aim has been to bring more projects to the construction phase and expand access to reliable electricity for millions of individual, families and businesses in the region." CDC also told ICIJ that with "the exception of Globeleq Expatriate Services Ltd, which served purely as a service company," the Globeleq entities listed in this spreadsheet "are/were parent companies of power projects operating in Africa. These power projects all pay taxes locally (in South Africa and Tanzania) on their profits." The active entities are Globeleq Expatriate Services Limited and Globeleq Holdings (Songas) Limited. Globeleq Holdings (South Africa Wind 1) Limited has been dissolved. Finally, Globeleq Holdings (South Africa Solar) Limited and Globeleq Holdings (South Africa Wind 2) Limited are in the process of being liquidated and their assets transferred to the UK.
46	Globeleq Holdings (Songas) Limited	CDC Group Plc	Category 2 Global Business Company*	22 November 2002*	Active*	N/A	N/A	In 2014 Conyers provided information to a due diligence report sent to CDC Group and Norwegian Investment Fund for Developing Countries (Norfund) about a "proposed acquisition of the shares of Globeleq Africa Holdings Limited, a Mauritius company holding African power assets, from Globeleq Generation Holdings Limited." In total, five companies based in Mauritius were concerned: Globeleq Holdings (Songas) Limited, Globeleq Holdings (South Africa Wind 1) Limited, Globeleq Holdings (South Africa Wind 2) Limited, Globeleq Holdings (South Africa Solar) Limited and Globeleq Expatriate Services Limited. Prior to 2014 the CDC Group had not invested in Globeleq.	N/A	Globeleq Holdings (Songas) Limited is a shareholder of Globeleq Tanzania Limited	Tanzania	CDC Group Plc (majority shareholder of Globeleq Africa Holdings)	https://www.cdcgroup.com/en/	N/A	CDC told ICIJ that "the acquisition of Globeleq Africa Holdings Limited (which was a Guernsey, not Mauritius, company) was completed in September 2015. Since the acquisition, and under CDC and Norfund’s ownership, the Globeleq group has reduced its use of and reliance upon companies in offshore financial centres. For example, two Bermuda companies have been liquidated and two Guernsey companies, including Globeleq Africa Holdings Limited itself, have become UK tax resident. CDC and Norfund took direct control of Globeleq in 2015 to help meet the demand for power across sub-Saharan Africa. While investment is available for later stage development to construct power plants in Africa - once plans and agreements are in place - there is a real shortage of investors and companies addressing early stage development. In taking direct control of Globeleq, our aim has been to bring more projects to the construction phase and expand access to reliable electricity for millions of individual, families and businesses in the region." CDC also told ICIJ that with "the exception of Globeleq Expatriate Services Ltd, which served purely as a service company," the Globeleq entities listed in this spreadsheet "are/were parent companies of power projects operating in Africa. These power projects all pay taxes locally (in South Africa and Tanzania) on their profits." The active entities are Globeleq Expatriate Services Limited and Globeleq Holdings (Songas) Limited. Globeleq Holdings (South Africa Wind 1) Limited has been dissolved. Finally, Globeleq Holdings (South Africa Solar) Limited and Globeleq Holdings (South Africa Wind 2) Limited are in the process of being liquidated and their assets transferred to the UK.
47	Globeleq Holdings (South Africa Solar) Limited	CDC Group Plc	Category 1 Global Business Company*	21 October 2011*	Active*	N/A	N/A	In 2014 Conyers provided information to a due diligence report sent to CDC Group and Norwegian Investment Fund for Developing Countries (Norfund) about a "proposed acquisition of the shares of Globeleq Africa Holdings Limited, a Mauritius company holding African power assets, from Globeleq Generation Holdings Limited." In total, five companies based in Mauritius were concerned: Globeleq Holdings (Songas) Limited, Globeleq Holdings (South Africa Wind 1) Limited, Globeleq Holdings (South Africa Wind 2) Limited, Globeleq Holdings (South Africa Solar) Limited and Globeleq Expatriate Services Limited. Prior to 2014 the CDC Group had not invested in Globeleq.	N/A	N/A	N/A	CDC Group Plc (majority shareholder of Globeleq Africa Holdings)	https://www.cdcgroup.com/en/	N/A	CDC told ICIJ that "the acquisition of Globeleq Africa Holdings Limited (which was a Guernsey, not Mauritius, company) was completed in September 2015. Since the acquisition, and under CDC and Norfund’s ownership, the Globeleq group has reduced its use of and reliance upon companies in offshore financial centres. For example, two Bermuda companies have been liquidated and two Guernsey companies, including Globeleq Africa Holdings Limited itself, have become UK tax resident. CDC and Norfund took direct control of Globeleq in 2015 to help meet the demand for power across sub-Saharan Africa. While investment is available for later stage development to construct power plants in Africa - once plans and agreements are in place - there is a real shortage of investors and companies addressing early stage development. In taking direct control of Globeleq, our aim has been to bring more projects to the construction phase and expand access to reliable electricity for millions of individual, families and businesses in the region." CDC also told ICIJ that with "the exception of Globeleq Expatriate Services Ltd, which served purely as a service company," the Globeleq entities listed in this spreadsheet "are/were parent companies of power projects operating in Africa. These power projects all pay taxes locally (in South Africa and Tanzania) on their profits." The active entities are Globeleq Expatriate Services Limited and Globeleq Holdings (Songas) Limited. Globeleq Holdings (South Africa Wind 1) Limited has been dissolved. Finally, Globeleq Holdings (South Africa Solar) Limited and Globeleq Holdings (South Africa Wind 2) Limited are in the process of being liquidated and their assets transferred to the UK.
48	Globeleq Holdings (South Africa Wind 1) Limited	CDC Group Plc	Category 1 Global Business Company*	21 October 2011*	Defunct (date unknown)*	N/A	N/A	In 2014 Conyers provided information to a due diligence report sent to CDC Group and Norwegian Investment Fund for Developing Countries (Norfund) about a "proposed acquisition of the shares of Globeleq Africa Holdings Limited, a Mauritius company holding African power assets, from Globeleq Generation Holdings Limited." In total, five companies based in Mauritius were concerned: Globeleq Holdings (Songas) Limited, Globeleq Holdings (South Africa Wind 1) Limited, Globeleq Holdings (South Africa Wind 2) Limited, Globeleq Holdings (South Africa Solar) Limited and Globeleq Expatriate Services Limited. Prior to 2014 the CDC Group had not invested in Globeleq.	N/A	N/A	N/A	CDC Group Plc (majority shareholder of Globeleq Africa Holdings)	https://www.cdcgroup.com/en/	N/A	CDC told ICIJ that "the acquisition of Globeleq Africa Holdings Limited (which was a Guernsey, not Mauritius, company) was completed in September 2015. Since the acquisition, and under CDC and Norfund’s ownership, the Globeleq group has reduced its use of and reliance upon companies in offshore financial centres. For example, two Bermuda companies have been liquidated and two Guernsey companies, including Globeleq Africa Holdings Limited itself, have become UK tax resident. CDC and Norfund took direct control of Globeleq in 2015 to help meet the demand for power across sub-Saharan Africa. While investment is available for later stage development to construct power plants in Africa - once plans and agreements are in place - there is a real shortage of investors and companies addressing early stage development. In taking direct control of Globeleq, our aim has been to bring more projects to the construction phase and expand access to reliable electricity for millions of individual, families and businesses in the region." CDC also told ICIJ that with "the exception of Globeleq Expatriate Services Ltd, which served purely as a service company," the Globeleq entities listed in this spreadsheet "are/were parent companies of power projects operating in Africa. These power projects all pay taxes locally (in South Africa and Tanzania) on their profits." The active entities are Globeleq Expatriate Services Limited and Globeleq Holdings (Songas) Limited. Globeleq Holdings (South Africa Wind 1) Limited has been dissolved. Finally, Globeleq Holdings (South Africa Solar) Limited and Globeleq Holdings (South Africa Wind 2) Limited are in the process of being liquidated and their assets transferred to the UK.
49	Globeleq Holdings (South Africa Wind 2) Limited	CDC Group Plc	Category 1 Global Business Company*	21 October 2011*	Active*	N/A	N/A	In 2014 Conyers provided information to a due diligence report sent to CDC Group and Norwegian Investment Fund for Developing Countries (Norfund) about a "proposed acquisition of the shares of Globeleq Africa Holdings Limited, a Mauritius company holding African power assets, from Globeleq Generation Holdings Limited." In total, five companies based in Mauritius were concerned: Globeleq Holdings (Songas) Limited, Globeleq Holdings (South Africa Wind 1) Limited, Globeleq Holdings (South Africa Wind 2) Limited, Globeleq Holdings (South Africa Solar) Limited and Globeleq Expatriate Services Limited. Prior to 2014 the CDC Group had not invested in Globeleq.	N/A	N/A	N/A	CDC Group Plc (majority shareholder of Globeleq Africa Holdings)	https://www.cdcgroup.com/en/	N/A	CDC told ICIJ that "the acquisition of Globeleq Africa Holdings Limited (which was a Guernsey, not Mauritius, company) was completed in September 2015. Since the acquisition, and under CDC and Norfund’s ownership, the Globeleq group has reduced its use of and reliance upon companies in offshore financial centres. For example, two Bermuda companies have been liquidated and two Guernsey companies, including Globeleq Africa Holdings Limited itself, have become UK tax resident. CDC and Norfund took direct control of Globeleq in 2015 to help meet the demand for power across sub-Saharan Africa. While investment is available for later stage development to construct power plants in Africa - once plans and agreements are in place - there is a real shortage of investors and companies addressing early stage development. In taking direct control of Globeleq, our aim has been to bring more projects to the construction phase and expand access to reliable electricity for millions of individual, families and businesses in the region." CDC also told ICIJ that with "the exception of Globeleq Expatriate Services Ltd, which served purely as a service company," the Globeleq entities listed in this spreadsheet "are/were parent companies of power projects operating in Africa. These power projects all pay taxes locally (in South Africa and Tanzania) on their profits." The active entities are Globeleq Expatriate Services Limited and Globeleq Holdings (Songas) Limited. Globeleq Holdings (South Africa Wind 1) Limited has been dissolved. Finally, Globeleq Holdings (South Africa Solar) Limited and Globeleq Holdings (South Africa Wind 2) Limited are in the process of being liquidated and their assets transferred to the UK.
50	Glory Investments A Limited	Morgan Stanley & Co. LLC	Category 1 Global Business Company*	17 February 2010*	Active*	Bain Capital Partners Asia II, L.P*	N/A	In 2012 Conyers prepared floating charge agreements between the Mauritius company and Morgan Stanley.	HEERDAYE JUGBANDHAN (5 March 2012-), HILDEBRANDT JAMES HENRY (23 September 2013, address in Hong Kong), NUNKOO NUMESH (4 February 2019-), OBEGI MELISSA DIANE (11 September 2012-)*	The Mauritius company and others were used by investors including Bain to invest in Genpact Limited, a company based in Bermuda and listed on the New York Stock Exchange.	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
51	GM Exploration Limited	China-Africa Investment and Development Co. Ltd. (CAIDC)	Category 1 Global Business Company*	7 September 2011*	Active*	N/A	N/A	In 2013 Conyers reviewed documents related to an agreement between CAIDC and Duration about their shares in the Gaika gold mine in Zimbabwe.	N/A	N/A	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
52	Golden Agri-Resources Ltd	Golden Agri-Resources Ltd	Category 1 Global Business Company*	15 October 1996*	Active*	KONFORTION R. (WRONG I.D.), GUJADHUR CHANDRA KUMAR, Sinarmas Land Limited, MASSINGHAM INTERNATIONAL LTD, THE CENTRAL DEPOSITORY(PTE)LIMITED, ASIA MULTI-FOODS & OILS LTD, HIAN HOO GOH, CHONG MUN YEW*	N/A	Between 2013 and 2017 Conyers "acted as special Mauritius legal counsel as to matters of Mauritius law" for Golden Agri-Resources (GAR). GAR was the guarantor for loans made by various banks to its wholly-owned subsidiaries and to companies in which GAR holds a majority shareholding. Among others, in 2013, GAR was the guarantor for a US$ 50 million loan from Banco Santander to Golden Agri International Pte Ltd, a subsidiary based in Singapore. Also in 2013, GAR was the guarantor for a $US 500 million loan to Golden Veroleum Limited granted by China Development Bank Corporation. According to GAR's 2019 annual report, GAR "have invested in Africa through The Verdant Fund LP, a private equity fund that owns Golden Veroleum (Liberia) Inc (“GVL”). The Liberian government has granted GVL a concession to develop land for oil palm plantations." Various loans were made over the years to subsidiaries in Singapore, Indonesia, etc. Conyers also helps draft documents in relation to GAR's listing on the Singapore Stock Exchange, such as a new constitution in 2017.	CHUNG NIEN CHIN WILLIAM (25 April 2017-), CONCEPCION RAFAEL BUHAY JR (2 August 2002-), FOO MENG KEE (25 April 2017-), GAUTIER DE CHARNACE CHRISTIAN, GEORGES, HENRI (13 November 2018-), HAWABHAY KANEYALALL (27 May 2003-), PAU LEW SYN (28 December 2007-), WIDJAJA FRANKLE (DJAFAR) (24 May 1999-), WIDJAJA FRANKY OESMAN (18 October 1996-)*	According to a 2017 document filed with the Mauritius Revenue Authority, Golden Agri-Resources is "a public limited company on the Singapore Exchange (“SGX”) since 1999. As one of the largest palm oil players in Indonesia, the Applicant and its subsidiaries (“the Group”) form one of the leading integrated palm oil plantation companies in the world. The Group’s operations are mainly based in Indonesia where it focused on sustainable palm oil production. The Group’s products are sold globally through its extensive distribution network and growing diversified customer base. " The company owns several companies in and outside of Mauritius: "(a) Golden Agri International (L) Ltd is a private company incorporated in Malaysia with the business purpose to act as trading in crude palm oil and related products. It is a wholly-owned by the Applicant; (b) Golden Agri International (Mauritius) Ltd is a private company incorporated in Mauritius with the business purpose to act as investment holding. It is a wholly-owned by the Applicant; (c) Blue Sky Golden Energy Ltd is a private company incorporated in Mauritius with the business purpose to act as investment holding. It is a wholly-owned by the Applicant; (d) Golden Agri International Finance Ltd is a private company incorporated in Mauritius with the business purpose to act as treasury management It is a wholly-owned by the Applicant; (e) AFP Agri Resources Trading (M) Sdn Bhd is a private company incorporated in Malaysia with the business purpose to act as investment holding .It is a wholly-owned by the Applicant; (f) Golden Agri International Finance (2) Ltd is a private company incorporated in British Virgin Islands with the business purpose to act as treasury management .It is a wholly-owned by the Applicant; (g) Golden Agri (Labuan) Ltd is a private company incorporated in Malaysia with the business purpose to act as treasury management and trading in crude palm oil and related products It is a wholly-owned by the Applicant; (h) Asia Integrated Agri Resources Ltd is a private company incorporated in Bermuda with the business purpose to act as investment holding It is a wholly-owned by the Applicant; (i) Asia Palm Oil Investment Pte. Ltd is a private company incorporated in Singapore with the business purpose to act as investment holding. It is a wholly-owned by the Applicant; (j) Easton Capital Resources Pte. Ltd. is a private company incorporated in Singapore with the business purpose to act as investment holding and treasury management .It is a wholly-owned by the Applicant; (k) Golden Agri Capital Pte. Ltd. is a private company incorporated in Singapore with the business purpose to act as investment holding and treasury management .It is a wholly-owned by the Applicant; (l) Golden Maritime Pte Ltd is a private company incorporated in Singapore with the business purpose to act as investment holding It is a wholly-owned by the Applicant; (m) Golden Assets International Investment Pte Ltd is a private company incorporated in Singapore with the business purpose to act as treasury management. It is a wholly-owned by the Applicant; (n) Golden Asset Capital Investment Pte Ltd is a private company incorporated in Singapore with the business purpose to act as investment holding. It is a wholly-owned by the Applicant; (o) PT Sinar Mas Agro Resources And Technology Tbk is a public company incorporated in Indonesia with the business purpose to act as investment holding, oil palm cultivation and palm oil producer, refinery and producer of consumer cooking oil, shortening and margarine. The Applicant has majority shareholding; (p) Golden Logistics International Limited is a private company incorporated in Hong Kong with the business purpose to act as investment holding .It is a wholly-owned by the Applicant; (q) Golden Pacific Resources Investment Limited is a private company incorporated in Hong Kong with the business purpose to act as investment holding It was wholly-owned by the Applicant; (r) Golden Funds & Investment Management Pte. Ltd is a private company incorporated in Singapore with the business purpose to act as investment holding and treasury management It is a wholly-owned by the Applicant; (s) Golden Capital Resources (S) Pte. Ltd is a private company incorporated in Singapore with the business purpose to act as investment holding and treasury management .It is a wholly-owned by the Applicant; (t) Golden Funds & Investment Services Pte. Ltd is a private company incorporated in Singapore with the business purpose to act as investment holding and treasury management. It is a wholly-owned by the Applicant; and (u) Golden Oleo Pte. Ltd is a private company incorporated in Singapore with the business purpose to act as investment holding. It is a wholly-owned by the Applicant."	Singapore, Malaysia, Indonesia, China, Hong Kong, Liberia	The Mauritius company owns a vast network of subsidiaries	https://goldenagri.com.sg/	N/A	Golden-Agri told ICIJ that "the data used in the report is not the updated version".
53	Greenko Energy Holdings		Category 1 Global Business Company*	12 June 2015*	Active*	Cambourne Investment Pte Ltd, Green Rock B 2014 Limited, Greenko Ventures Limited, GVL Management Services Limited, GVL Investments Limited, Anil Kumar Chalamalasetty, Mahesh Kolli	N/A	Conyers reviewed several documents including a 2017 shareholders agreement	Pinpin Kweton, Patrick Lee Mo Lin, Matthew Oon Su Lim, Chin Hau Boon, Andrew James Dench, Mahesh Kolli, Anil Kumar Chalamalasetty, Kunnasagaran Chinniah, Phaik Khim Nicole Goh, Om Prakash Bhatt	Holds investments	India	Greenko Holdings owns a Dutch company through which it invests in the Indian clean energy sector, according to company filings.*	http://www.greenkogroup.com/	N/A	The company did not respond to a request for comment from ICIJ.
54	Griffon Solutions Ltd.	Greenwood Capital	Domestic Company*	23 July 2015*	Active*	Shelstone Ltd*	N/A	In a 2017 letter to "The Brevan Howard International Retirement Plan" Conyers said it would review "a services agreement to be entered into by Greenwood Capital and Griffon Solutions Ltd".	CHARRINGTON RICHARD NICHOLAS (23 July 2015-), JADAW-LILKUNT REENU (23 July 2015-)*	According to the services agreement reviewed by Conyers in 2017, Griffon Solutions Ltd would be providing services to Greenwood Capital, another Mauritius company, including "Registered Agent, Company Secretary and Trustee services".	Mauritius	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
55	Gubernator Limited	Sempris LLC	Domestic Company*	21 June 2011*	Defunct (3 October 2018)*	Sempris LLC (21 June 2011-)	N/A	Codan (Mauritius) Limited is the company secretary	Sonia Xavier (21 June 2011-, address in Mauritius), George Stephen Richards (21 June 2011-, address in the United States), Michael T. McGowan (21 June 2011-, address in the United States)	According to the business plan, "The Company will process merchant transactions via contract with the State Bank of Mauritius."	Mauritius	Sempris LLC	http://www.sempris.com/	N/A	The company did not respond to a request for comment from ICIJ.
56	Harbin International Company Limited	Standard Chartered Bank (Hong Kong) Limited	Category 1 Global Business Company*	19 May 2005*	Active*	N/A	N/A	In 2011 Conyers provided a legal opinion about a loan to Dynasty Property Investment (Holdings) Limited provided by Standard Chartered Bank (Hong Kong) Limited.	N/A	N/A	China	Dynasty Property Investment Limited	N/A	N/A	The company did not respond to a request for comment from ICIJ.
57	HBG (Mauritius) Limited	General Atlantic Service Company LLC	Category 2 Global Business Company*	25 October 2007*	Active*	N/A	N/A	Conyers advised General Atlantic regarding two Mauritius subsidiaries of Hyperion Insurance Group Limited (Hyperion), "the UK domiciled holding company of a global insurance brokerage and underwriting agency business", according to a 2013 email sent to Conyers. General Atlantic was looking for advice about the regulation of "insurance intermediation activities" and the potential local requirements following the acquisition of "between 30% and 37% of the share capital of the ultimate holding company of the group".	N/A	N/A	N/A	Hyperion Insurance Group Limited (Hyperion)	N/A	N/A	The company did not respond to a request for comment from ICIJ.
58	Howden (Mauritius) Limited	General Atlantic Service Company LLC	Category 1 Global Business Company*	14 January 2004*	Active*	N/A	N/A	Conyers advised General Atlantic regarding two Mauritius subsidiaries of Hyperion Insurance Group Limited (Hyperion), "the UK domiciled holding company of a global insurance brokerage and underwriting agency business", according to a 2013 email sent to Conyers. General Atlantic was looking for advice about the regulation of "insurance intermediation activities" and the potential local requirements following the acquisition of "between 30% and 37% of the share capital of the ultimate holding company of the group".	N/A	N/A	N/A	Hyperion Insurance Group Limited (Hyperion)	N/A	N/A	The company did not respond to a request for comment from ICIJ.
59	HT Global IT Solutions Holdings Limited (formerly known as Baring Private Equity Asia III Mauritius Holdings (3A) Limited)	Deustche Bank Singapore Branch, Standard Chartered Bank	Category 1 Global Business Company*	3 August 2011*	Active*	Baring Private Equity Asia III Mauritius Holdings Limited, Baring Private Equity Asia V Mauritius Holdings (4) Limited	N/A	In 2016 Conyers "advised on the issue of 7% senior secured notes up to the aggregate amount of US$300,000,000 by HT Global IT Solutions Holdings Limited", a company based in Mauritius, according to a list Conyers prepared in 2017. Conyers drafted the legal opinion for Deutsche Bank and Standard Chartered Bank. "The notes are listed on the Singapore stock exchange. The promoter is Baring Asia V Fund. Deutsche Bank AG, Singapore Branch, ING Bank N.V., Singapore Branch, Standard Chartered Bank and UBS AG, Singapore Branch were appointed as the joint lead managers for the issue of the notes. HT Global holds a majority stake in Hexaware Technologies, a worldwide supplier of services relating to IT and business processing."	Christian Wang Yuen, Pamela Gopaloodoo	In 2016 the company objective was amended "to include the possibility to raise funds through sources other than the sole shareholder", according to board resolutions. "Some of the funds will be provided by the parent entity and debt from a bank account maintained in Singapore, to the Company’s bank account opened in Mauritius as and when investment opportunities arises. In turn, the parent entity’s funds come from its investors which are mostly institutions in US, Europe and Asia. The Company may also seek loans and/or raise funds from issue of notes, bonds, equity and/or quasi-equity, the proceeds of which will then be used to finance the investment funding requirements of the Company." According to its 2016 business plan, the "objective of the Mauritius company's parent entity is to provide its investors with superior returns through a diversified portfolio of private equity or equity-related investments, primarily in companies operating within Asia and companies in India in particular."	USA, India, Mauritius	The Mauritius company is a shareholder of Hexaware Technologies Limited	https://hexaware.com/	N/A	The company did not respond to a request for comment from ICIJ.
60	iEnergizer Holdings Ltd	ZeniMax Online Studios LLC	Category 1 Global Business Company*	6 December 1994*	Active*	N/A	N/A	In 2013 Conyers reviewed a Master Services Agreement between ZeniMax and the Mauritius company and provided advice on data protection laws and law on damages. ZeniMax was "entering into an agreement for call center services" with the Mauritius company, according to a 2013 email sent to Conyers. The call center was to be located in and operated by an iEnergizer affiliate in Austin, Texas.	N/A	N/A	N/A	iEnergizer Limited, a company registered in Guernsey *	N/A	N/A	The company did not respond to a request for comment from ICIJ.
61	IGCM Mauritius Ltd.	Sriram Visawanathan	N/A	N/A	N/A	Sriram Visawanathan (address in the United States)	Sriram Visawanathan	Codan was to provide management and administration services, and Conyers, legal advice about Mauritian law.	Sriram Viswanathan	According to its 2014 business plan, the Mauritius company would hold all of the voting shares in IndusAge Global Tech Ventures Fund I Ltd. "The purpose of the Company will be to act as the "CIS Manager" of and exercise voting rights in IndusAge Global Tech Ventures Fund I Ltd., which will be engaged in venture capital investing, primarily through acquiring, holding and disposing of equity securities issued by private companies."	India	N/A	N/A	Mauritius/India	A representative for Sriram Visawanathan told ICIJ: "Mr. Viswanathan did not form IGCM Mauritius Ltd. in Mauritius and has no knowledge of this entity being formed in Mauritius. Mr. Viswanathan is currently a venture capitalist and did explore forming an investment fund in Mauritius, but decided not to do so. Mauritius is a common non-US jurisdiction for investment funds, particularly those that will invest in India. Mr. Viswanathan is a US citizen and has worked in the US technology industry in senior positions for over two decades. I have personally worked with him in multiple transactions and have high regards for his business and personal credentials."
62	IHS Holding Limited	International Finance Corporation (IFC) / Korea Investment Corporation	Category 1 Global Business Company*	26 July 2012*	Active*	N/A	N/A	Conyers has advised the International Finance Corporation (IFC), the World Bank's financing arm, "in relation to its shareholding" in the Mauritius company, according to a 2013 letter Conyers addressed to the IFC. Conyers advised the Korea Investment Corporation "in relation to the proposed acquisition by the Corporation of a shareholding in IHS Holding Limited via an issuance" by the Mauritius company "of preference shares - though it's not clear whether Conyers took on this advisory role. "Conyers’ proposed role in the current matter is to advise on the legal aspects of the transaction under Mauritius law, in particular: conducting due diligence on the Company, reviewing transaction documentation, and assisting with closing and related matters." In 2012, Conyers reviewed a subscription agreement between various investors (Trief Corporation SA, UBC Services Inc., Investec Africa Frontier Private Equity Fund GP Limited, Nederlandse Financierings-Maatschappij voor Ontwikkelingslanden N.V. (FMO), ECP IHS (Mauritius) Limited, and IFC) in IHS Holdings Limited targeting African countries. Trief, a Luxembourg investment entity used by the French Wendel Group, invested US$125 million through this agreement.	N/A	According to IFC's 2014 annual report, "IFC Asset Management Company, meanwhile, has raised a significant pool of capital for investment in IFC projects. In FY14, it completed fund-raising for the IFC Global Infrastructure Fund, raising $1.2 billion in all. In one of its first investments, the fund provided $75 million to IHS Holdings, an IFC client that is Africa’s largest operator of independent telecommunications towers. The investment will help the company expand access to wireless phone services in remote and rural areas of Africa."*	Cameroon, Côte d'Ivoire, Nigeria	IHS Holding Limited is the parent company of several African subsidiaries	https://www.ihstowers.com/	N/A	The company did not respond to a request for comment from ICIJ.
63	India Pacific Brands	W. W. Grainger Inc.	Category 1 Global Business Company*	17 August 2004*	Active*	N/A	N/A	In 2013 Conyers provided legal advice on data protection matter to W. W. Grainger, which was "in the process of implementing a new online HR system which will involve transferring data between different companies in the international Grainger group", according to an email exchange. Conyers had to check "whether Grainger’s proposals will comply with Mauritius data protection / privacy rules on international transfers of employee personal data."	N/A	N/A	N/A	W. W. Grainger Inc.	https://www.grainger.com/	N/A	The company did not respond to a request for comment from ICIJ.
64	India Residential Real Estate Fund	Portman Holdings LLC	N/A	N/A	N/A	N/A	N/A	Conyers provided advice on how to set up a Mauritius closed-end fund.	N/A	According to a 2010 Powerpoint presentation, "Portman as a sponsor along with other offshore investors would invest in Indian Investee companies through a feeder fund incorporated in Mauritius". The fund would invest in Indian real estate (among others the "Margosa Heights" project in Pune) "through Intermediate Holding Companies (‘IHCs’), also incorporated in Mauritius." The sponsor of the Fund is Portman Holdings, LLC while the co-investor is Kolte Patil Developers Limited.	India	The sponsor of the Fund is Portman Holdings, LLC	http://portmanholdings.com/	N/A	The company did not respond to a request for comment from ICIJ.
65	IndusAge Global TechVentures Fund I Ltd	Sriram Visawanathan	N/A	N/A	N/A	IndusAge Capital Managers LLP, India; IGCM Mauritius Ltd.; and various investors	Sriram Visawanathan	Codan provided management and administration services; Conyers provides legal services as related to Mauritian law. It's unclear whether the company was ever registered.	N/A	According to a confidential document dated in November 2014,the purpose of the company is "Venture capital investing, primarily through acquiring, holding and disposing of equity securities issued by private companies. The Fund also will invest idle cash in high-quality securities on a short-term basis and engage in other activities customary to venture capital investment funds." Also, "The Fund manager primarily responsible for the Fund’s investment activities initially will be Sriram Viswanathan, who will be advised by Sudhir Rao."	India	N/A	N/A	Mauritius/India	The company did not respond to a request for comment from ICIJ.
66	Innovative Energy Holdings Mauritius Ltd		Category 1 Global Business Company*	2 April 2012*	Active*	National Gas Company SAOG, Oman	National Gas Company SAOG, Oman	The Company is managed and administered by Codan (Mauritius) Limited.	Nalin Kumar Chandna (2 April 2012-, address in Oman), Abdulla Suleiman Hamed Al Harthy (address in Oman), Goutam Sukhamoy Sen (2 April 2012-17 February 2014)	The Mauritius company has a wholly owned subsidiary, NGC Consolidated Holdings (Malaysia), which has its own wholly owned subsidiary company, NGC Energy Sdn Bhd. The Mauritius company has a tax residency certificate with Malaysia. In 2012 the company was used by its shareholder the Oman National Gas Company to invest Malaysian Ringgits 55 million in Shell Malaysia Trading Sdn. Bhd. together with a joint venture. Conyers states in a 2015 document that "There is a loan the company effected to NGC Consolidated Holdings at an interest of 4.5% per annum but there is no documents /agreement in the file pertaining to the said loan".	South East Asia, Malaysia	National Gas Company	https://nationalgasco.net/	Mauritius/Malaysia	The company did not respond to a request for comment from ICIJ.
67	Interel Limited	Sempris LLC	Domestic Company*	11 October 2011*	Defunct (20 May 2014)*	Sempris LLC*	N/A	Codan was the company secretary and provided directorship services.	MGGOWAN MICHAEL THOMAS (11 October 2011-), RICHARDS GEORGE STEPHEN (11 October 2011-), XAVIER ANNE MARIE-LOURDES SONIA (11 October 2011-)*	According to the business plan, "The Company will process merchant transactions via contract with the State Bank of Mauritius."	Mauritius	Sempris LLC	http://www.sempris.com/	N/A	The company did not respond to a request for comment from ICIJ.
68	Invicta Offshore Holdings	DBS Bank Ltd / Oversea-Chinese Banking Corporation Limited	Category 1 Global Business Company*	23 May 2012*	Active*	N/A	N/A	In 2013 Conyers prepared a legal opinion for DBS Bank Ltd and Oversea-Chinese Banking Corporation Limited about a $65 million (in Singapore dollars) loan the banks made to Invicta Asian Holdings Pte Ltd, a Singapore company wholly owned by the Mauritius company.	N/A	The company holds shares in Invicta Asian Holdings Pte. Ltd. Both the Mauritius and Singapore companies are wholly owned by South African company Invicta Holdings Limited. Invicta acquired Singaporean company, the Kian Ann Group in 2013.	N/A	Invicta Holdings Limited	https://www.invictaholdings.co.za/	N/A	The company did not respond to a request for comment from ICIJ.
69	iServices Investment Ltd	DLA Piper (Indus Gas)	Category 1 Global Business Company*	18 June 2003*	Active*	N/A	N/A	Conyers reviewed an offering to be listed on the Singapore Stock Exchange to invest in Indian company Indus Gas Limited. Conyers was "advising the Arrangers in relation to the Multicurrency Medium Term Note Programme of Indus Gas", according to a summary document Conyers prepared in 2016.	N/A	iServices Investments Limited and Newbury Oil Company Limited were used as guarantors for a US$150 million offering on the Singapore Stock Exchange. According to the offering memorandum, Indus signed a Trust Deed with the companies and DB International Trust (Singapore) Limited. "On June 23, 2017, the Management Committee of the Block comprising representatives from Ministry of Petroleum and Natural Gas, DGH, ONGC, Focus, iServices and Newbury approved the integrated field development plan of two gas fields SSG (Pariwar) and SSF (B&B) respectively in the non-SGL Field area. The SSG (Pariwar) and SSF (B&B) gas fields are spread over a development area of 2,000 sq km. The approval for the integrated field development plan envisages first gas production within a period of 24 months from June 23, 2017. The Gas Initially In Place ("GIIP") based on a P50 estimate across both fields is cumulatively envisaged to be 2,969 billion cubic feet with a cumulative recoverable reserve of 1,481 billion cubic feet. "	India, Singapore	Indus Gas LImited*	N/A	N/A	The company did not respond to a request for comment from ICIJ.
70	Islan Investment International Ltd	Islan Asset Management Sàrl	Category 2 Global Business Company*	24 April 2014*	Active*	N/A	N/A	Codan is the registered agent for Islan Partners, the company in which Islan Investment International Ltd holds shares.	Alfred Henry Evans and Christine Maria Evans	The Mauritius company holds shares in Islan Partners Limited, another Mauritius company	N/A	Islan Asset Management Sàrl	N/A	N/A	The company did not respond to a request for comment from ICIJ.
71	Islan Partners Limited	Islan Asset Management Sàrl	Category 2 Global Business Company*	15 October 2014*	Active*	Islan Investment International Ltd (15 October 2014-), Brett Heenan (25 October 2014-)	Alfred Henry Evans, Christine Maria Evans	Codan is the registered agent for Islan Partners. It provided management and administration services to the Mauritius company.	Christine Maria Evans (15 October 2014-)	According to a client sheet dated March 2015, “The company will seek investment opportunities in real estate in key global locations, seeking to benefit from both current income and from long term capital appreciation. Islan Partners Ltd will be developed as a platform to originate, structure and execute investments in real estate with the flexibility to invest in any market where, in the opinion of its managers, opportunities exist. The company will have the capacity to raise equity, debt and project financing as required for individual projects and the capacity to invest in all classes and assets related to real estate.”	N/A	Islan Asset Management Sàrl	N/A	N/A	The company did not respond to a request for comment from ICIJ.
72	iYogi Limited (formerly known as iYogi Holdings Pvt Ltd)	iYogi Technical Services Private Limited	Category 1 Global Business Company*	28 February 2007*	Active*	Tiger Nominees Ltd (28 February 2007-3 April 2007), Bernard Patrick William Lunn (3 April 2007-6 April 2007), Udhayan Challu (6 April 2007-), Sarah Elizabeth Killough-Dhar (6 April 2007-11 April 2007), Sandra Killough Gooder (6 April 2007-), Grenville Mac Donald Gooder Jr (6 April 2007-), Vishal Dhar (11 April 2007-), Swapnil Dwivedi (23 May 2007-), Beth Ann Travers (23 May 2007-), Beth Ann Travers (25 June 2007-), SVB Financial Group (30 July 2007-2 June 2008), SVB India Capital Partners I, LP (2 June 2008-), David William Brunel (22 April 2009-), Ralph Zellar Sorenson II (22 April 2009-).	N/A	Conyers Dill advised iYogi, an Indian company, on Mauritius legal matters as the company made an IPO on NASDAQ/NYSE in 2011.	Udhayan Challu (28 February 2007-, address in India), Vishal Dhar (28 February 2007-, address in India), Alok Mittal (21 June 2007-, address in India), Mohanjit Singh Jolly (22 July 2010-, address in India)	The Mauritius company was used as part of iYogi's decision to go public and list shares on NASDAQ/NYSE.	India, United States, United Kingdom, Canada and Australia	iYogi Limited is the parent company of US-based company iYogi, Inc., a New York corporation, and Indian-based iYogi Technical Services Private Limited	http://www.iyogi.com/	N/A	The company did not respond to a request for comment from ICIJ.
73	Jin Rui Mining Investment Limited		Category 1 Global Business Company*	30 November 2011*	Active*	Jinchuan Group International Resources Co Ltd. (30 November 2011-), Jintai Mining Investment Limited (14 November 2013-)	N/A	Codan provided management and administration services; Conyers provided directors	Zhong Zhang (30 November 2011-, address in Hong Kong), Peter Deneen (30 November 2011-, address in Hong Kong), Youhuai Wang (30 November 2011-, address in Hong Kong), Sameer Khalid Tegally (30 November 2011-, address in Mauritius), Sonia Xavier (30 November 2011, address in Mauritius)	The Mauritius company acts as the investment holding in its two South African subsidiaries: Newshelf 1124 (Pty) Ltd and Metorex Limited.	South Africa	Jinchuan Group International Resources Co. Ltd (a daughter company of Jinchuan Group Limited)	http://www.jinchuan-intl.com/en/	Mauritius/South Africa	The company did not respond to a request for comment from ICIJ.
74	Jinan Holding Company Limited	Standard Chartered Bank (Hong Kong) Limited	Category 1 Global Business Company*	19 May 2005*	Active*	N/A	N/A	In 2011 Conyers provided a legal opinion about a loan to Dynasty Property Investment (Holdings) Limited provided by Standard Chartered Bank (Hong Kong) Limited.	N/A	N/A	China	Dynasty Property Investment Limited	N/A	N/A	The company did not respond to a request for comment from ICIJ.
75	Jindal Steel & Power (Mauritius) Limited	Noble Chartering Limited	Category 2 Global Business Company*	6 February 2007*	Active*	N/A	N/A	In 2014 Conyers prepared a legal opinion about the Mauritius company for Noble Chartering Limited, which was considering buying its shares in Panacore Investments Limited.	Sunil Duggal, Sushil Gupta, Jayechund Jingree, Anil Kumar Nanchan, Avinash Patodia, Sharmil Shah	The Mauritius company held shares in Panacore Investments Limited until 2014.	N/A	Jindal Steel & Power Limited	https://www.jindalsteelpower.com/	N/A	The company did not respond to a request for comment from ICIJ.
76	Jupiter South Asia Investment Company Limited (formerly known as Peninsular South Asia Investment Company Limited, and GEM Dolphin South Asia Investment Company Limited)	Jupiter Global Fund	Category 1 Global Business Company*	29 November 1994*	Active*	BNP Paribas India Value Fund, Jupited India Select*	N/A	Conyers provided advice for a Collective Investment Scheme	COULON DENNIS (4 July 2000-), ELVINGER JACQUES (13 August 2008-), MOORE PAULA MARION (30 June 2018-, address in the United Kingdom), RAMTOOLA ASHRAF (28 April 2015-, address in Mauritius), SEETUL RAJIV GIRISH (29 November 2017-, address in Mauritius), TURNER GARTH PATRICK LORIMER (2 May 2008-)*	According to Jupiter Global Fund's 2009 prospectus, on 2 May 2008 it acquired "the whole capital of Peninsular South Asia Investment Company Limited. As a result, Peninsular South Asia Investment Company Limited has become a wholly-owned subsidiary of the Company". "The Mauritius Subsidiary holds a substantial proportion of the assets of The Jupiter Global Fund – Jupiter India Select to facilitate efficient portfolio management of the assets by utilising a tax efficient means of investing in Indian securities. The Mauritius Subsidiary has received a tax residence certificate from the Commissioner of Income Tax in Mauritius, on which basis the Mauritius Subsidiary should be entitled to appropriate relief under the India/Mauritius Double Taxation Treaty. The Mauritius Subsidiary makes direct investment in India."	India	Jupiter Global Fund	https://www.jupiteram.com/nl/en/Individual-Investors/Document-library	Mauritius/India	The company did not respond to a request for comment from ICIJ.
77	Kenmare Moma Mining (Mauritius) Limited	Kenmare Resources Plc	Category 2 Global Business Company*	2 September 2002*	Active*	DTOS Ltd (2 September 2002-2 September 2002), Congolone Heavy Minerals Limited (2 September 2002-)	N/A	According to a document prepared by Conyers in 2017, it "acted as special Mauritius counsel to the Mauritius companies of the Irish mining group Kenmare Resources, namely Kenmare Moma Processing (Mauritius) Limited (“KMPL”) and Kenmare Moma Mining (Mauritius) Limited (“KMML”) in connection with their restructuring in 2016. We assisted both at the level of the share sale and the actual deleveraging plan which enabled the group to cut its debt through a share sale to African Acquisitions S.a.r.l. and use part of the subscription money to repay and discharge $269 million in debt."	N/A	According to a document prepared by Conyers in 2017, "The Kenmare Resources group is involved in the mining of titanium. The Kenmare group’s investment in its principal asset which is the Moma mineral sands mine, formally known as the Moma Titanium Minerals Mine, located in Moma, Nampula Province, Mozambique is held through the Mauritius entities. The mine produces 7% of the world’s ilmenite, the main source of titanium metal and titanium dioxide, used as a white pigment in paint. It also produces 4% of the world’s zircon, a source of zirconium metal." Both Kenmare's Mauritius companies have a subsidiary in Mozambique.	Mozambique	Kenmare Resources Plc	https://www.kenmareresources.com/	N/A	Kenmare told ICIJ that « Kenmare Resource plc is an Irish incorporated company with a premium listing on the Official List on the UKLA and a secondary listing on the Official List of the Irish Stock Exchange (Euronext Dublin). It therefore provides extensive disclosure about its activities, including the 2016 restructuring. The principal activity of the Group is the operation of the Moma Titanium Minerals Mine which is located on the north east coast of Mozambique. Mining operations are carried out by Kenmare Moma Mining (Mauritus) Limited (“KMML”) and downstream processing is undertaken by Kenmare Moma Processing (Mauritus) Limited (“KMPL”), both wholly owned subsidiaries of the Company. The Mauritius companies are GBL 2 companies and therefore under Mauritius law are not tax resident in Mauritius and therefore have not and are not eligible to take advantage of any Mauritius tax treaty. Kenmare has operated in Mozambique since 1987, at first as an exploration company. The rationale for KMML and KMPL being Mauritian incorporated is that the one of the Development Finance Institutions who provided project loans for the development of the Moma Mine in Mozambique had certain jurisdictional requirements, namely that the project companies be incorporated in an African jurisdiction. For these purposes Mauritius qualified as an African jurisdiction and was therefore chosen as the jurisdiction of incorporation for KMML and KMPL as it satisfied the lender requirements and provided a developed and efficient corporate law regime that was based on the common law. The Mozambique government is fully aware of the jurisdiction of incorporation of the project companies. Both KMML and KMPL operate in Mozambique through branches, namely Kenmare Moma Mining (Mauritius) Limited Mozambique Branch and Kenmare Moma Processing (Mauritius) Limited Mozambique Branch, and pay taxes in Mozambique as required by applicable law and the relevant investment agreements. The 2016 capital restructuring was necessary to refinance the Kenmare group, due to a significant commodity price down turn between 2012 and 2016, it was neither a tax or jurisdictional issue.” Kenmare also told ICIJ: “African Acquisition Sarl is the investment vehicle of the Omani sovereign wealth fund State General Reserve Fund of the Sultanate of Oman. Its investment in Kenmare Resources plc was part of the capital restructuring, which included a firm placing and open offer to new and existing shareholder, all of which again occurred at the PLC level. The subscription of shares by African Acquisition Sarl is also a matter of public record and was voted on by Kenmare’s public shareholders. Please see the 2016 prospectus on the Kenmare website.” About the use of Mauritius lawyers, Kenmare commented: “in the context of a refinancing (where lenders’ rights as lenders are changing) and an equity injection (whereby a shareholders was investing significant funds in the Kenmare group) it is entirely to be expected that an external law firm would be engaged to make sure the relevant documentation was fully in compliance with Mauritius law and to provide support to the “due diligence” carried out on behalf of the various stakeholders. It should be noted that in relation to that transaction the group engaged external counsel in a number of jurisdictions including, most significantly, Ireland (on account of the listed parent company being Irish and the investment being made at this level), and Mozambique (on account of the mine being in Mozambique).” In relation to your comments about the shareholders of KMML and KMPL, you note that DTOS was a shareholder up to 2002. That is no doubt correct as DTOS is the corporate administer, licensed by the Mauritius financial regulator to provide corporate administration services. As such, it would have established KMML and KMPL and acted as founder shareholder. The reference to Congolone Heavy Minerals Limited as subsequent shareholder since 2002 is also correct, although you should note that the majority shareholder of record of KMML and KMPL is now Kenmare Resources plc; this is also a matter of public record – see the Kenmare capital markets day presentation of 16 October 2018 (page 66), available on the Kenmare website.
78	Kenmare Moma Processing (Mauritius) Limited	Kenmare Resources Plc	Category 2 Global Business Company*	2 September 2002*	Active*	Congolone Heavy Minerals Limited (Jersey)	N/A	According to a document prepared by Conyers in 2017, it "acted as special Mauritius counsel to the Mauritius companies of the Irish mining group Kenmare Resources, namely Kenmare Moma Processing (Mauritius) Limited (“KMPL”) and Kenmare Moma Mining (Mauritius) Limited (“KMML”) in connection with their restructuring in 2016. We assisted both at the level of the share sale and the actual deleveraging plan which enabled the group to cut its debt through a share sale to African Acquisitions S.a.r.l. and use part of the subscription money to repay and discharge $269 million in debt."	Michael Francis Carvill, Tony McCluskey	According to a document prepared by Conyers in 2017, "The Kenmare Resources group is involved in the mining of titanium. The Kenmare group’s investment in its principal asset which is the Moma mineral sands mine, formally known as the Moma Titanium Minerals Mine, located in Moma, Nampula Province, Mozambique is held through the Mauritius entities. The mine produces 7% of the world’s ilmenite, the main source of titanium metal and titanium dioxide, used as a white pigment in paint. It also produces 4% of the world’s zircon, a source of zirconium metal." Both Kenmare's Mauritius companies have a subsidiary in Mozambique.	Mozambique	Kenmare Resources Plc	https://www.kenmareresources.com/	N/A	Kenmare told ICIJ that « Kenmare Resource plc is an Irish incorporated company with a premium listing on the Official List on the UKLA and a secondary listing on the Official List of the Irish Stock Exchange (Euronext Dublin). It therefore provides extensive disclosure about its activities, including the 2016 restructuring. The principal activity of the Group is the operation of the Moma Titanium Minerals Mine which is located on the north east coast of Mozambique. Mining operations are carried out by Kenmare Moma Mining (Mauritus) Limited (“KMML”) and downstream processing is undertaken by Kenmare Moma Processing (Mauritus) Limited (“KMPL”), both wholly owned subsidiaries of the Company. The Mauritius companies are GBL 2 companies and therefore under Mauritius law are not tax resident in Mauritius and therefore have not and are not eligible to take advantage of any Mauritius tax treaty. Kenmare has operated in Mozambique since 1987, at first as an exploration company. The rationale for KMML and KMPL being Mauritian incorporated is that the one of the Development Finance Institutions who provided project loans for the development of the Moma Mine in Mozambique had certain jurisdictional requirements, namely that the project companies be incorporated in an African jurisdiction. For these purposes Mauritius qualified as an African jurisdiction and was therefore chosen as the jurisdiction of incorporation for KMML and KMPL as it satisfied the lender requirements and provided a developed and efficient corporate law regime that was based on the common law. The Mozambique government is fully aware of the jurisdiction of incorporation of the project companies. Both KMML and KMPL operate in Mozambique through branches, namely Kenmare Moma Mining (Mauritius) Limited Mozambique Branch and Kenmare Moma Processing (Mauritius) Limited Mozambique Branch, and pay taxes in Mozambique as required by applicable law and the relevant investment agreements. The 2016 capital restructuring was necessary to refinance the Kenmare group, due to a significant commodity price down turn between 2012 and 2016, it was neither a tax or jurisdictional issue.” Kenmare also told ICIJ: “African Acquisition Sarl is the investment vehicle of the Omani sovereign wealth fund State General Reserve Fund of the Sultanate of Oman. Its investment in Kenmare Resources plc was part of the capital restructuring, which included a firm placing and open offer to new and existing shareholder, all of which again occurred at the PLC level. The subscription of shares by African Acquisition Sarl is also a matter of public record and was voted on by Kenmare’s public shareholders. Please see the 2016 prospectus on the Kenmare website.” About the use of Mauritius lawyers, Kenmare commented: “in the context of a refinancing (where lenders’ rights as lenders are changing) and an equity injection (whereby a shareholders was investing significant funds in the Kenmare group) it is entirely to be expected that an external law firm would be engaged to make sure the relevant documentation was fully in compliance with Mauritius law and to provide support to the “due diligence” carried out on behalf of the various stakeholders. It should be noted that in relation to that transaction the group engaged external counsel in a number of jurisdictions including, most significantly, Ireland (on account of the listed parent company being Irish and the investment being made at this level), and Mozambique (on account of the mine being in Mozambique).” In relation to your comments about the shareholders of KMML and KMPL, you note that DTOS was a shareholder up to 2002. That is no doubt correct as DTOS is the corporate administer, licensed by the Mauritius financial regulator to provide corporate administration services. As such, it would have established KMML and KMPL and acted as founder shareholder. The reference to Congolone Heavy Minerals Limited as subsequent shareholder since 2002 is also correct, although you should note that the majority shareholder of record of KMML and KMPL is now Kenmare Resources plc; this is also a matter of public record – see the Kenmare capital markets day presentation of 16 October 2018 (page 66), available on the Kenmare website.
79	Keysource Limited	Sempris LLC	Domestic Company*	11 October 2011*	Defunct (30 January 2019)*	Sempris LLC (11 October 2011-)	N/A	Codan was the company secretary and provided directorship services.	Sonia Xavier (11 October 2011-, address in Mauritius), George Stephen Richards (11 October 2011-, address in the United States), Michael T. McGowan (11 October 2011-, address in the United States)	According to the business plan, "The Company will process merchant transactions via contract with the State Bank of Mauritius."	Mauritius	Sempris LLC	http://www.sempris.com/	N/A	The company did not respond to a request for comment from ICIJ.
80	Lamu Basin L14 Ltd	Qatar First Bank LLC (formerly known as Qatar First Investment Bank LLC)	Category 2 Global Business Company*	1 June 2012*	Active*	QF Energy L14 Ltd, E-Energy Oilfield Services Limited. Former shareholder: Qatar First Bank LLC	N/A	Codan is the company's registered agent.	Emad Rashed Ahmad Mansour (1 June 2012-4 September 2013), Scott Samuel Strachan (31 August 2012-), Omar Muneeb Rasheed AlMasri (31 August 2012-), Nidal (M.A) S. AL - Karyouti (31 August 2012-), Tareq Adrian Amin Shabib (4 September 2013-8 January 2015), Hani Katra (16 February 2015-)	The Mauritius company is the sole shareholder of Lamu Oil & Gas L14 Ltd.	Kenya	Qatar First Bank LLC and Edgo Energy Group	http://www.qfb.com.qa/ http://edgoenergy.com/	N/A	The company did not respond to a request for comment from ICIJ.
81	Lamu Basin L26 Ltd	Qatar First Bank LLC (formerly known as Qatar First Investment Bank LLC)	Category 2 Global Business Company*	1 June 2012*	Defunct (date unknown)*	QF Energy L26 Ltd, E-Energy Oilfield Services Limited. Former shareholder: Qatar First Bank LLC	N/A	Codan is the company's registered agent.	Emad Rashed Ahmad Mansour (1 June 2012-), Scott Samuel Strachan (31 August 2012-), Omar Muneeb Rasheed AlMasri (31 August 2012-), Nidal (M.A) S. AL - Karyouti (31 August 2012-), Tareq Adnan Amin Shabib (4 September 2013-)	The Mauritius company is the sole shareholder of Lamu Oil & Gas L26 Ltd.	Kenya	Qatar First Bank LLC and Edgo Energy Group	http://www.qfb.com.qa/ http://edgoenergy.com/	N/A	The company did not respond to a request for comment from ICIJ.
82	Lamu Oil & Gas L26 Ltd	Qatar First Bank LLC (formerly known as Qatar First Investment Bank LLC)	Category 2 Global Business Company*	1 June 2012*	Defunct (date unknown)*	Lamu Basin L26 Ltd. Former shareholder: Qatar First Bank LLC	N/A	Codan is the company's registered agent.	Emad Rashed Ahmad Mansour (1 June 2012-4 September 2013), Scott Samuel Strachan (31 August 2012-), Omar Muneeb Rasheed AlMasri (31 August 2012-), Tareq Adnan Amin Shabib (4 September 2013-)	According to a structure chart, the company is used to make investments in Kenya, in exploration "Block 26".	Kenya	Lamu Basin L26 Ltd	http://www.qfb.com.qa/ http://edgoenergy.com/	N/A	The company did not respond to a request for comment from ICIJ.
83	Lamu Oil & Gas L14 Ltd	Qatar First Bank LLC (formerly known as Qatar First Investment Bank LLC)	Category 2 Global Business Company*	1 June 2012*	Active*	Lamu Basin L14 Ltd (15 June 2012-) Former shareholder: Qatar First Bank LLC	N/A	Codan is the company's registered agent.	Scott Samuel Strachan (31 August 2012-), Omar Muneeb Rashed Al Masri (31 August 2012-), Nidal (M.A) S. AL – Karyouti (31 August 2012-), Hani Katra (5 March 2015-). Former Directors: Emad Mansour (01 June 2012 – 04 September 2013), Tareq Adnan Amin Shabib (04 September 2013 - 08 January 2015)	Lamu Oil & Gas L14 Ltd is used to make investments in Kenya exploration "Block" 14 through a Kenyan company, Lamu Oil and Gas Limited	Kenya	Lamu Basin L14 Ltd	http://www.qfb.com.qa/ http://edgoenergy.com/	N/A	The company did not respond to a request for comment from ICIJ.
84	Latex Investments Limited		Category 1 Global Business Company*	21 November 1995*	Active*	Suretex Limited	N/A	In 2017 Conyers prepared a share pledge agreement through which Thai company Suretex Limited pledged its shares in the Mauritius company to the New York branch of China Merchants Bank Co. Ltd. This pledge was made as part of a US$ 225 million loan ("credit facility") extended to RFSW Management Pte. Ltd, a Singapore company, by the bank. RFSW Management Pte. Ltd. had acquired several companies, including Ansell UK Limited (UK); SxWell USA LLC ; Unimil SP. Z.o.o. (Poland); Suretex Limited (Thailand); SxWell Australia Pty Ltd (Australia); and Wuhan Jissbon Sanitary Products Co. Ltd, according to Conyers documents. According to a legal opinion prepared by another Mauritian law firm, "No deductions are required to be made in Mauritius from any amounts payable under the Agreements". Conyers also reviewed additional documents, including a share pledge agreement between the Mauritius company, its Indian subsidiary and another Indian company.	N/A	Latex Investments Limited, together with its shareholder Suretex Limited, held shares in an Indian company, Suretex Prophylactics (India) Limited, according to Conyers documents. The Mauritius company was part of the assets that were pledged in 2017 by RFSW Management Pte. Ltd. to the New York branch of China Merchants Bank Co. Ltd. as part of a US$ 225 million loan. According to a Reuters article from 2017, RFSW Management Pte. Ltd. is a joint venture between the Chinese Humanwell Healthcare Group Co Ltd and Citic Capital Cupid Investment, who bought companies from Australian healthcare company Ansell Ltd. that year.	India	LifeStyles Healthcare Pte. Ltd.	http://www.lifestyles.com/about-lifestyles/	N/A	The company did not respond to a request for comment from ICIJ.
85	Les Gaz Industriels Limited	Linde AG	Domestic Company*	1 April 1952*	Active*	N/A*	N/A	According to a summary document Conyers prepared in 2017, "Linde AG and Praxair Inc. have undertaken a globally-significant merger of equals under a new holding company through an all-stock transaction. We have been advising regarding Mauritius implications."	BOURGAULT DU COUDRAY LAURENT (20 October 2016-, address in Mauritius), HAREL ANTOINE LOUIS (14 March 2003-), HART DE KEATING EDOUARD PHILIPPE CHRISTOPHER (12 September 2015-, address in Mauritius), MARIUS JOHANNES KRUGER (31 July 2015, address in Mauritius), MCILRAITH CATHERINE (15 November 2012-), MOODLEY SIVAVALAN (15 June 2018-, address in Mauritius)*	The Mauritius company manufactures and sells medical and industrial gases. It holds a subsidiary in Madagascar, though this is not mentioned in the Conyers documents. In 2017 Linde AG held 21.43% of the Mauritius company's shares.	Mauritius, Madagascar	Linde AG	https://www.linde.com/en	N/A	The company did not respond to a request for comment from ICIJ.
86	LG India Fund Limited	Lloyd George Management	Category 1 Global Business Company*	21 July 1993*	Active*	Lloyd George Investment Management (Hong Kong) Limited, Lloyd George Investment Management (Bermuda) Limited*	N/A	In 2010 Conyers performed searches about the fund on behalf of potential investors. According to internal documents "the Mauritius Fund is administered by Lloyd George Investment Management (Bermuda) Limited".	BANYMANDHUB KISHORE SUNIL (9 December 1993-), NEWMAN DREW (12 May 2016-, address in the United Kingdom)*	According to a due diligence report dated October 2010, LG India Fund is "an offshore fund domiciled in Mauritius investing principally in securities listed on any of the stock exchanges in India". "LGIF has been licensed as a Professional Collective Investment Scheme (“PCIS”) on 30 August 2010." The fund advisors are LGM Advisory (India) Private Limited and Lloyd George Investment Management (Hong Kong) Limited.	India	N/A	N/A	N/A	BMO Financial Group told ICIJ that "LG India Fund Limited - incorporated by a firm that BMO acquired in 2011 - no longer engages in any commercial activities and is in the process of being dissolved."
87	Lhotse Investments Limited	Lhotse Investments Limited	Category 1 Global Business Company*	3 February 2012*	Active*	Globex Fund Limited (3 February 2012-)	Madhavi Rupin Vadera (address in the United Kingdom)	Codan provided management and administration services, Conyers provided directors	John William Donnelly (address in Dubai), Tusharchandra Karia (address in the United Kingdom), Sonia Xavier, Stephen Scali	The Mauritius company was created to make investments in Indian companies and in particular Lumax Ancillary Limited, which has factories in Chakan and Chinchwad, in July 2012.	India	N/A	N/A	Mauritius/India	A representative for the company told ICIJ that "Lhotse Investments Limited is a company incorporated in Mauritius and is fully compliant with all requirements in Mauritius and in the jurisdictions in which it invests. The ultimate beneficial owner of Lhotse Investments Limited is Globex Fund Limited, all the investors being regulated financial institutions. Madhavi Vadera is the holder of the management shares of Globex Fund Limited, however it should be noted that these shares are non-participating shares and accordingly Madhavi Vadera has no beneficial interest in the shareholding of Globex Fund Limited."
88	Listed Investments Limited	Altima Partners	Category 1 Global Business Company*	21 February 2006*	Defunct (13 August 2013)*	Altima India Master Fund Limited*	N/A	In 2010 Conyers drafted legal documents related to the "liquidation of four (4) fund vehicles" of Altima Partners	BAKER SCOTT ROBERT (7 February 2007-), HOOLASH SHAHED AHMAD (25 January 2008-), SHARMA ANIL (27 February 2009-)*	Investment	India	Altima Partners LLP	http://www.altimapartners.com/	N/A	The company did not respond to a request for comment from ICIJ.
89	London Asia Capital Ltd	London Asia Capital Plc	Category 1 Global Business Company*	10 October 2002*	Defunct (date unknown)*	London Asia Capital Plc, Dragon Sky Limited	N/A	In 2013 Conyers performed a due diligence check on the London company's Mauritius subsidiary	As of October 2013: Simon Littlewood (5 September 2005-6 May 2011, address in the United Kingdom), Victor Ng Food Ai (5 September 2005-6 May 2011, address in Singapore), Keith Harry Angel Negal (9 April 2009-7 February 2011, address in the United Kingdom), Dennis Bryan Bailey (9 April 2011-16 May 2012, address in the United Kingdom), Francesco Gardin (9 April 2009-17 October 2013, address in Italy), Toby James Carson Parker (6 May 2011-17 October 2013, address in the United Kingdom), Paul Andrew Bobroff (17 October 2013-, address in the United Kingdom), David Julian Buchler (17 October 2013-, address in the United Kingdom), Fenton William Higgins (17 October 2013-, address in the United Kingdom)	According to its business plan, "The Company is an investment holding entity which currently holds investment in MyEG. Services Berhad, a Malaysian company engaged in the business of development and implementation of Electronic Government (E-Government) services and the provision of other related services for the E-Government Initiative as well as investment holding."	Malaysia	London Asia Capital Plc	http://londonasiacapital.com/	N/A	The company did not respond to a request for comment from ICIJ.
90	Longmen Group Limited	PSL Holdings Ltd	Category 2 Global Business Company*	27 October 2005*	Active*	LESS Longmen Co Ltd, CKIF I (HK) Investment Limited, Aloe Environment Fund	N/A	In 2014 Conyers drafted the share pledge agreement for PSL Holdings, a Singapore company that acquired shares in the Mauritius company. Conyers later referred to Longmen as "a leading private natural gas developer".	N/A	The Mauritius company is active in the development and exploitation of coal-bed methane concessions in China, according to an article published by Yahoo in 2015. "Longmen Group Ltd has a partnership with Petro China to develop and exploit a coal-bed methane (CBM) concession namely, Hancheng Block located in the southern portion of the Ordos Basin in Shaanxi Province of China for 30 years from 2007. Longmen Group Ltd is also the operator of the Hancheng Block. Longmen also has an agreement with the Hancheng Coal Mine Bureau to develop, produce and sell CBM gas in the Sangshuping, Xiayukou and Xiangshan coal mines."*	China	LESS Longmen Co Ltd (controlling shareholder of Longmen Group Ltd)*		N/A	The company did not respond to a request for comment from ICIJ.
91	Madagascar Oil Limited	Madagascar Oil Limited (a Bermuda company)	Category 2 Global Business Company*	17 May 2002*	Active*	Madagascar Oil Limited (a Bermuda company)	N/A	In 2012 Conyers prepared a legal opinion and drafted resolutions in regards to a US$ 15 million loan made to the Mauritius company by Benchmark Advantage Fund, Ltd and Persistency Private Equity Limited	Andrew Morris, Paul Ellis, John van der Welle, Ian Barby, Colin Orr-Ewing	The Mauritius company is a subsidiary of its namesake based in Bermuda, according to internal email exchanges. The Mauritius company "holds the exploration licences" in Madagascar.	Madagascar	Madagascar Oil Limited (a Bermuda company)	https://www.madagascaroil.com	N/A	The company did not respond to a request for comment from ICIJ.
92	MakeMyTrip Limited (formerly known as International Web Travel Private Limited)	MakeMyTrip Limited	Category 1 Global Business Company*	28 April 2000*	Active*	Helion Venture Partners, LLC; SB Asia Investment Fund II L.P; Sierra Ventures Associates VIII, LLC; Sierra Ventures VIII-A, L.P.; Sierra Ventures VIII-B, L.P.; Deep Kalra; Keyur Joshi; Rajesh Magow; Rajnish Kapur; Amit Saberwal; Anand Kandadai Narasimhan; Chetan Uberoy	N/A	Advised on Mauritian law matters as part of the listing of the company's shares on Nasdaq in 2010	Ravi Adusumali (20 July 2005-), a nominee of SB Asia Investment Fund II LP (address in United States); Sanjeev Aggarwal (18 December 2006-), a nominee of Helion Venture Partners, LLC (address in India); Aditya Tim Guleri (3 April 2007-), a nominee of Sierra Ventures VIII-A LP, Sierra Ventures VIII-B LP, and Sierra Ventures VIII LLC (address in United States); Philip C. Wolf (20 July 2005-, address in United States); Frederic Lalonde (18 December 2006-, address in Canada)	Investment Holding. The company has two subsidiaries: MakeMyTrip (India) Private Limited and MakeMyTrip.com Inc. According to a prospectus summary dated in 2010, Makemytrip is "the largest online travel company in India". "Our services and products include air tickets, hotels, packages, rail tickets, bus tickets, car hire and ancillary travel requirements such as facilitating access to travel insurance."	India	The Mauritius company is the parent company of MakeMyTrip (India) Private Limited, MakeMyTrip Inc. (USA), MakeMyTrip FZ LLC (UAE), Luxury Tours & Travel Pte Ltd (Singapore), Luxury Tours (Malaysia) Sdn Bhd, the Hotel Travel Group (Thailand), the ITC Group (Thailand) and the EasyToBook.com Group	https://www.makemytrip.com/	N/A	The company did not respond to a request for comment from ICIJ.
93	Marr Estates Limited	OJSC Sberbank	Category 2 Global Business Company*	11 October 2002*	Defunct (date unknown)*	N/A	N/A	In 2013 Conyers provided advice to Sberbank of Russia "regarding a pledge to be granted, over the shares of a Cyprus company (Jolteon Holdings Limited), by a Mauritius company (Marr Estates Limited) in relation to a loan arrangement whereby the pledge will secure the obligations of Russian company Onega Palace LLC to the Client".	N/A	Marr Estates Limited is the sole shareholder of Jolteon Holdings Limited, a Cypriot company, which in turns owns Onega Palace LLC.	Russia	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
94	Mayfield India II, Ltd	Mayfield India Management II, Ltd.	Category 1 Global Business Company*	30 December 2013*	Active*	Mayfield India II Management, Ltd; Mayfield India II Sponsors, Ltd.	N/A	In 2014 Conyers reviewed an employment agreement after Mayfield India decided to Mayfield set up an advisory company incorporated in Mauritius.	CHADDHA NAVIN (30 December 2013-, address in the United States)	The company was set up to invest in non-technology companies in India	India	Mayfield Fund LLC	https://www.mayfield.com/companies/	N/A	The company did not respond to a request for comment from ICIJ.
95	Mayo Clinic GBS Mauritius	Mayo Foundation for Medical Education and Research	Category 1 Global Business Company*	8 September 2011*	Defunct (date unknown)*	Indirect shareholder: Mayo Foundation for Medical Education and Research	Mayo Clinic	Codan provided administration services	Christie Lohkamp, Roger Lindahl, James Rogers (8 September 2011-), addresses in the United States	According to the company's 2011 business plan, it "will act as investment holding company for investments engaged in performing feasibility studies for Global Business Solutions’ investing activities in India as well as in the South Asian Region, the Middle East and the Far East." In 2013, Mayo Mauritius sold its shares in AMG Healthcare Destination Private Limited to Apollo Hospitals Enterprise Limited and GMR Holdings Private Limited. The companies had established AMG in 2011 in India as a joint venture "to develop, operate and manage the Project Hospital at the Rajiv Gandhi International Airport at Shamshabad, Hyderabad", according to the 2013 share transfer agreement.	India as well as in the South Asian Region, the Middle East and the Far East	Mayo Clinic	http://www.mayoclinic.org	N/A	Mayo told the Minnesota Star Tribune: “The project that was being explored starting in 2011 was abandoned several years ago and there have been no recent efforts to revive it.”
96	Meiya Electric Asia, Ltd	CGN Meiya Power Holdings Co., Ltd.	Category 2 Global Business Company*	27 January 1997*	Active*	N/A	N/A	Conyers prepared legal opinions for British Virgin Islands, Cayman Islands, Bermuda and Mauritius subsidiaries of Meiya. In 2014, Conyers Bermuda and Mauritius also provided a legal opinion for Meiya regarding its application to list shares on the Hong Kong Stock Exchange.	N/A	N/A	Hong Kong	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
97	Meiya Hanneng Power Company Limited	CGN Meiya Power Holdings Co., Ltd.	Category 2 Global Business Company*	15 March 2004*	Active*	N/A	N/A	Conyers prepared legal opinions for British Virgin Islands, Cayman Islands, Bermuda and Mauritius subsidiaries of Meiya. In 2014, Conyers Bermuda and Mauritius also provided a legal opinion for Meiya regarding its application to list shares on the Hong Kong Stock Exchange.	N/A	N/A	Hong Kong	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
98	Meiya Rongjiang Hydropower Ltd	CGN Meiya Power Holdings Co., Ltd.	Category 2 Global Business Company*	19 June 1998*	Active*	N/A	N/A	Conyers prepared legal opinions for British Virgin Islands, Cayman Islands, Bermuda and Mauritius subsidiaries of Meiya. In 2014, Conyers Bermuda and Mauritius also provided a legal opinion for Meiya regarding its application to list shares on the Hong Kong Stock Exchange.	N/A	N/A	Hong Kong	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
99	Meiya Zuojiang Hydropower Ltd	CGN Meiya Power Holdings Co., Ltd.	Category 2 Global Business Company*	8 September 1997*	Active*	N/A	N/A	Conyers prepared legal opinions for British Virgin Islands, Cayman Islands, Bermuda and Mauritius subsidiaries of Meiya. In 2014, Conyers Bermuda and Mauritius also provided a legal opinion for Meiya regarding its application to list shares on the Hong Kong Stock Exchange.	N/A	N/A	Hong Kong	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
100	Meritain Limited	Sempris LLC	Domestic Company*	11 October 2011*	Defunct (30 January 2019)*	Sempris LLC (11 October 2011-)	N/A	Codan was the company secretary and provided directorship services.	Sonia Xavier (11 October 2011-, address in Mauritius), George Stephen Richards (11 October 2011-, address in the United States), Michael T. McGowan (11 October 2011-, address in the United States)	According to the business plan, "The Company will process merchant transactions via contract with the State Bank of Mauritius." Sempris is a subsidiary of "Big Bridge Holdings Inc.", which is mentioned in a 2011 KYC document.	Mauritius	Sempris LLC	http://www.sempris.com/	N/A	The company did not respond to a request for comment from ICIJ.
101	MFS India Equity Fund (Mauritius) Limited	MFS Meridian Funds	N/A	N/A	N/A	The first share was going to be issued to MFS International (U.K.) Limited, the investment manager of the Mauritius company and a subsidiary of Massachusetts Financial Services.	N/A	Conyers helped MFS Meridian Funds, a company based in Luxembourg, with the setting up of a Mauritius collective investment scheme (CIS). According to a draft of a memorandum, the Luxembourg company's parent, Massachusetts Financial Services "is one of the largest investment advisers in the United States with assets under management of approximately $183 billion as of 30 June 2010. MFS and its affiliates serve as investment adviser to United States registered open-ended and closed-end investment companies, and to insurance products, non-US domiciled funds and separate accounts located or organized in jurisdictions around the world." Also, Massachusetts Financial Services "is a majority-owned subsidiary of Sun Life of Canada (U.S.) Financial Services Holdings, Inc., which in turn is a majority owned subsidiary of Sun Life Financial Inc.", a Canadian life insurance company and "one of the largest international life insurance companies".	According to the memorandum, "The directors of the Master Fund will initially be Mr. Martin E. Beaulieu, Ms. Maria F. Dwyer and Ms. Robin A. Stelmach as non-resident directors"	According to an outline memorandum dated in 2010, the Mauritius company was going to be established as a master fund, "a wholly owned subsidiary of the Company on behalf of the India Equity Fund. Under normal conditions, the India Equity Fund will invest substantially all of its assets in India through the Master Fund in accordance with the India Equity Fund’s investment objective and policies." However, the company is not listed in the Mauritius company registry.	India	MFS Meridian Funds	https://www.mfs.com/	Mauritius/India	The company did not respond to a request for comment from ICIJ.
102	MHG Deep Blue Financing	HSBC Bangkok Branch	Category 1 Global Business Company*	25 October 2013*	Active*	Minor Hotel Group Limited, Ibrahim Umar Maniku	N/A	Conyers reviewed documents related to a US$ 84 million loan granted by HSBC's Bangkok Branch "to a Mauritius entity as borrower", MHG Deep Blue Financing. MHG is a joint venture between Minor Hotel Group Limited, a subsidiary of Mint, and Ibrahim Umar Maniku. "The loan will be secured by Minor International Plc, the Thai parent."	N/A	MHG Deep Blue Financing's parent company, Minor International Public Company Limited, invested in a US$ 15 million construction project in a Maldives hotel resort, Niyama by Per Aquum, that included "another 44 luxury villas", according to a loan agreement. In documents filed by Minor International with the Stock Exchange of Thailand, Minor is shown to have used another Mauritius company, Lodging Management (Mauritius) Limited, to acquire 50% of the shares of the Maldives hotel resort owner, O Plus E Holdings Private Limited - an investment worth US$ 22.5 million.*	Maldives	Minor International Public Company Limited	https://www.minor.com/en	N/A	The company did not respond to a request for comment from ICIJ.
103	Minemakers Baobab Mauritius	Minemakers Limited	Category 1 Global Business Company*	1 June 2015*	Defunct (date unknown)*	Minemakers Limited	N/A	In 2015 Conyers "acted as special Mauritius legal counsel as to matters of Mauritius law to Baobab Fertilizer Africa in connection with the amalgamation of Minemakers Mauritius Limited and Baobab Fertilizer Africa", both Mauritius companies.	N/A	According to a 2015 draft merger agreement, the Mauritius company is a wholly owned subsidiary of Minemakers Limited ACN. It was used for a "reverse triangular merger" as part of Minemakers Limited ACN's acquisition of Baobab Partners' shares in Baobab Mining and Chemicals Corporation SA (BMCC). Minemakers was thereafter the owner of a phosphate rock concession in Senegal.	Senegal	Minemakers Limited ACN	https://www.minemakers.com.au/	N/A	The company did not respond to a request for comment from ICIJ.
104	Mozambique Coal Limited	FQM Finance Ltd	Category 1 Global Business Company*	7 May 2009*	Active*	In 2014: South East Africa Mining Limited	N/A	In 2013 Conyers reviewed a security interest agreement related to a US$450 million "intra group loan agreement" between FQM Finance Limited and South East Africa Mining Limited. South Africa Coal Limited and Mozambique Coal Limited, both Mauritius companies, were both involved as "obligors" in this deal. In 2014 Conyers reviewed a deed regarding a loan made by FQM Finance Ltd, a BVI company, ENRC Congo B.V., a Dutch company, and ENRC Africa Holdings Limited, a company based in the UK, to Mozambique Coal Limited.	In 2014: Patrick Mulumba (address in South Africa). Former directors: Paul Gerard Craven (address in the UK)	According to a certificate dated in 2013 and provided by Mozambique Coal Limited's management company, it is "being promoted by South East Africa Coal Ltd for the purpose of holding shares in companies engaged in coal exploration in southern Africa. The parent company of South East Africa Coal Ltd is South East Africa Coal Holdings Limited, of which the parent is CAMEC Plc, a public company listed on the AIM market of the London Stock Exchange." Mozambique Coal Limited owns "subsidiaries in Mozambique which (1) own licences to explore for coal in Mozambique, (2) provide local administration in Mozambique and (3) provide exploration and mining services."	Mozambique	Eurasian Resources Group (acquired Eurasian Natural Resources Corporation Plc in 2013, which had acquired CAMEC Plc in 2009)	https://www.eurasianresources.lu/	N/A	The company did not respond to a request for comment from ICIJ.
105	Multigrid Africa Co Ltd	Anadarko Moçambique Área, 1, Lda	Domestic company*	18 January 2011*	Defunct (27 May 2015)*	BUSSELL CHARLES BROOKE, ALDRIDGE GRANT EDWARD*	N/A	In 2013 Conyers prepared a due diligence report on the company for Anadarko.	ALDRIDGE GRANT EDWARD (18 January 2011-), BUSSELL CHARLES BROOKE (18 January 2011-), ROHOMUN RAOUF ABDOOL (18 June 2011-)*	N/A	Mauritius	N/A	http://multigridafrica.com/	N/A	The company did not respond to a request for comment from ICIJ.
106	Nanning Holding Company Limited	Standard Chartered Bank (Hong Kong) Limited	Category 1 Global Business Company*	19 May 2005*	Active*	N/A	N/A	In 2011 Conyers provided a legal opinion about a loan to Dynasty Property Investment (Holdings) Limited provided by Standard Chartered Bank (Hong Kong) Limited.	N/A	N/A	China	Dynasty Property Investment Limited	N/A	N/A	The company did not respond to a request for comment from ICIJ.
107	New Forests Company Holdings I Limited	The New Forests Company / Skopos Impact Fund SICAF-SIF, S.A.	Category 1 Global Business Company*	31 May 2016*	Active*	OZANNE JULIAN MICHAEL*	N/A	According to a 2017 internal document Conyers prepared to list its confidential clients, "This complex restructure epitomises the use of the Mauritius holding company for valuable Africa-related assets. We were instructed to advise New Forests Company Holdings Limited, regarding a complex restructure, which involved set-up of a new topco in Mauritius to replace the existing topco (an English company) mirroring the existing share structure as closely as possible." "There were a relatively high number of shareholders, including development finance institutions, and high profile beneficial owners in the UK and elsewhere." In 2017 Conyers provided the Skopos fund with a legal opinion regarding the "current standing" of the Mauritius company, as Skopos was looking to invest in it. According to the Global Impact Investing Network, the capital Skopos invests is "from endowed, philanthropic resources of the Brenninkmeijer family entrepreneurs", the family who founded the C&A clothing retail brand.	AISBITT JONATHAN ROBERT (31 May 2016-, address in Mauritius), BEEDA JASHVEER SHAAMAL (9 June 2017-, address in Mauritius), DAVIDSON RERENCE MICHAEL (31 May 2016-, address in Mauritius), OZANNE JULIAN MICHAEL (31 May 2016-, address in Mauritius), SIMON PAUL GJA (1 September 2016-, address in Mauritius), SIXSMITH PATRICK MARTIN (31 May 2016-, address in Mauritius), STASSEN AVRIL (31 May 2016-, address in Mauritius), TAUCKOOR DHARAM PRAKASH (9 June 2017-, address in Mauritius)*	N/A	Mauritius, Germany, UK, East Africa	The Mauritius company is the parent of several companies: New Forests Company Rwanda Ltd (a Mauritius company); New Forests Company Uganda UK Ltd. (a UK company); New Forests Company Tanzania Ltd. (a Mauritius company); New Forests Company Management Services (also a Mauritius company).	http://newforests.net/	N/A	The company did not respond to a request for comment from ICIJ.
108	Nexgen (Mauritius) Limited	Nexgen Capital Limited	Category 1 Global Business Company*	30 November 2011*	Defunct (date unknown)*	N/A	N/A	In 2010 Conyers advised Nexgen, an Irish company, on "matters of Mauritius law in relation to trusts, limited companies and closed end funds", according to an invoice. It also advised on "the structure of closed-end funds" and "the requirements for a CIS manager, the regulatory framework for the CIS manager license and the delegation of duties by CIS managers", "the Investment advisory license", and "round tripping and FII accounts on SEBI". Conyers also reviewed an investment agreement and a shareholder agreement, and replied to "queries relating to “India resident status” under the Mauritius-India DTAA and on risk diversification".	N/A	N/A	India	Bpce	https://groupebpce.com/en	Mauritius/India	The company did not respond to a request for comment from ICIJ.
109	Nitro Capital Limited	Primavera Capital Group	Category 1 Global Business Company*	25 November 2011*	Active*	Primavera Capital ( Cayman) Fund I L.P (25 November 2011-), and Nitro Capital Limited, a BVI company (7 December 2011-). Primavera Capital (Cayman) Fund I L.P is the sole shareholder of Nitro Capital Limited, BVI.	Fred Zuliu Lu	Codan provided management and administration services. This included applying to Mauritius authorities for a tax residency certificate.	Fred Zuliu Hu (25 November 2011-, address in Hong Kong), Jie Lian (25 November 2011-, address in Hong Kong), Lawrence Wang (25 November 2011-, address in Hong Kong), Jiaqi Zheng, the alternate director of Fred Zuliu Hu, (25 November 2011-, address in China)	According to an annual review document dated in 2015, "The principal activity of the Company is Investment Holding. The company has invested in China XLX Fertiliser Ltd a company incorporated in Singapore." The investment was made in 2011 and amounted to US$51 million. Also in 2011, Primavera through its Cayman company made a US$33 million loan to its Mauritius daughter company. Nitro Capital Limited (the Mauritius company) is a "special purpose vehicle" used to pay dividends to its beneficial owner through its Cayman and BVI shareholders (Primavera's funds).	Singapore, China	Primavera Capital Group	http://www.primavera-capital.com/en/	Mauritius/Singapore	The company did not respond to a request for comment from ICIJ.
110	Nosco Limited	Sempris LLC	Domestic Company*	11 October 2011*	Defunct (30 January 2019)*	Sempris LLC (11 October 2011-)	N/A	Codan was the company secretary and provided directorship services.	Sonia Xavier (11 October 2011-, address in Mauritius), George Stephen Richards (11 October 2011-, address in the United States), Michael T. McGowan (11 October 2011-, address in the United States)	According to the business plan, "The Company will process merchant transactions via contract with the State Bank of Mauritius."	Mauritius	Sempris LLC	http://www.sempris.com/	N/A	The company did not respond to a request for comment from ICIJ.
111	Ocean 66 Ltd	CEPSA E.P., S.A.; Coastal Energy	Category 1 Global Business Company*	17 April 2007*	Active*	Coastal Energy Company. Indirect shareholders: Condor Acquisition (Cayman) Limited; CEPSA E.P. SA (Spain); Compania Espanola de Petroleas, S.A.U.	International Petroleum Investment Company (IPIC)	Conyers provided legal advice as regards the merger (amalgation) of Ocean 66 Ltd and its subsidiary, Viking Storage Solutions Mauritius, in 2017. Codan (Mauritius) Limited was the Management Company and Company Secretary since January 2015.	Randy Lynn Bardley, Salvador Gutierrez, José Penafiel. In 2015, the non-resident directors were Salvador Manuel Bonacasa, address in Spain; and Jose Maria Izquierdo Penafiel, address in Spain.	According to an annual review document from Conyers dated in 2015, "the activity of the company is to invest in the acquisition of an ocean going non-propelled barge that will function as a drilling platform and production platform in offshore Thailand. However, since its incorporation, the Company has invested in a Mauritian Company namely Viking Storage Solutions (Mauritius) Limited." The company held a "specific Tax Residence Certificate with Thailand". According to a 2009 shareholder agreement, Ocean 66 Ltd invested with Conrad Clauson, a Norwegian magnate and owner of Coastal Energy, in Viking Storage Solutions to acquire a ship fitted for offshore activities, called at the time the "Coastal Energy Resolution". This involved a Thai company called "NuCoastal (Thailand) Limited", active in gas extraction. According to the company profile document dated July 2015, the ultimate beneficial owner of the Mauritius company, International Petroleum Investment Company (IPIC) is "a company formed by the Abu Dhabi government in 1984 to invest in energy and related sectors across the globe. Today, IPIC manages a portfolio of investments in more than 18 leading companies across the hydrocarbon value chain, including exploration and production, shipping and pipelines, downstream retail and marketing, petrochemicals, power and utilities as well as industries services". In 2017, Viking Storage Solutions (Mauritius) Limited was amalgated with Ocean 66 Ltd.	Thailand	Coastal Energy Company (mother company: International Petroleum Investment Company)	http://www.coastalenergy.com/	Mauritius/Thailand	The company did not respond to a request for comment from ICIJ.
112	OCM PE Holdings (Mauritius) Limited	Oaktree Capital Management	Category 1 Global Business Company*	24 March 2014*	Active*	OCM PE Holdings L.P (The General Partner of the LP is OAKTREE Fund GP LLC and the Limited Partners are OAKTREE OPPORTUNITIES FUND VIIIb DELAWARE L.P and OAKTREE VALUE OPPORTUNITIES FUND HOLDINGS L.P)	Oaktree Capital Group LLC	Codan provided management and administrative services	Kaj Vazales, Kenneth Chi Chu Liang	According to an annual review document dated in 2015, "The main business activity of the Company is to hold investments in the debts obligation." In 2015, Pulse Electronics (Singapore) Pte Ltd merged with the Mauritius company's direct parent, OCM PE Holdings, L.P.	Singapore	Oaktree Capital Group, LLC	https://www.oaktreecapital.com/	Mauritius/Singapore	The company did not respond to a request for comment from ICIJ.
113	OMH (Mauritius) Corp	OM Holdings Limited	Category 1 Global Business Company*	2 March 2010*	Active*	OM Holdings Limited	N/A	Codan provided administration and management services, while Conyers provided directors.	Edward Young Woo Hwa, Low Ngee Tong (addresses in Singapore); Previously: Ong Beng Chong (2 March 2010-31 May 2010; address in Singapore), Peter Ivan Toth (2 March 2010-1 April 2014), Paul Vincent Thomas (2 March 2010-31 March 2014)	The Mauritius company invested in Ntsimbintle Mining (Proprietary) Limited, formerly known as Main Street 774 (Proprietary) Ltd, a South African entity. Ntsimbintle Mining (Proprietary) Limited "will engage in manganese exploration and mining in the Kalahari Basin in South Africa" according to the Mauritius company's 2010 business plan. OM Holdings, OMH Mauritius' parent company based in Bermuda, invested in the South African Tshipi Kalahari Manganese Project by loaning money to its Mauritius subsidiary (more than ZAR 430 million in 2010).	South Africa	OM Holdings Ltd.	http://www.omholdingsltd.com/	Mauritius/South Africa	A representative for OM Holdings Ltd confirmed that OMH (Mauritius) Corp. was "legally incorporated in the jurisdiction of Mauritius and is for the purpose of holding its 26% investment holdings in Ntsimbintle Mining Limited (previously known as Main Street 774 (Proprietary) Ltd), which ultimately has a 50.1% interest in the Tshipi Borwa Manganese Mine which operates in South Africa".
114	Omnicane Ethanol Production Ltd	European Investment Bank	Domestic Company*	6 April 2011*	Active*	Omnicane Ethanol Holding Ltd*	N/A	In 2015 Conyers "acted as special Mauritius legal counsel as to matters of Mauritius law" to the EIB "in connection with certain credit facilities of Euro 8,000,000 granted to Omnicane Ethanol Production Ltd" by the bank.	MARRIER D'UNIENVILLE JACQUES PHILLIPE HENRI (6 April 2011-), MIRTHIL DAVID NELSON (6 April 2011-), VAN ROMPAEY OLIVIER JULES CLAUDE (15 May 2017-, address in Mauritius), VIATOUR THOMAS JEAN F (15 May 2017-, address in Mauritius)*	According to the Mauritius company registry: "Manufacture of distilled potable alcoholic beverages/distiller" and "Packaging activities( food stuff and/ or non food stuff)"*	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
115	OPES Resources Ltd	Olufunbi Olowolafe	Category 2 Global Business Company*	2 March 2016*	Active*	Olufunbi Olowolafe (address in Nigeria)	N/A	Codan (Mauritius) Limited provided secretarial and management services	Olufunbi Olowolafe	According to its business plan, the company is active in the "supply, distribution and logistics of goods and services to and from local oil and gas companies".	Nigeria	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
116	Outsourcing Mauritius 1 Ltd	Accenture Services Pvt. Ltd.	Category 1 Global Business Company*	28 April 2005*	Defunct (date unknown)*	According to a documented dated June 2011, the shareholder was Subsidiary (Barbados) Ltd (29 April 2005-). In a document dated November 2011, the sole shareholder was Zenta Global Limited, which then transferred the share to Zenta Holdings (Barbados) Ltd, the holding company of Zenta Global Limited.	N/A	Conyers reviewed the documents related to the share transfer between the Zenta companies towards the end of 2011.	Henry Glassell Hortenstine (6 May 2005-, address in the United States), David Fredrick Randell (17 May 2005-1 February 2007, address in the United States), Jay Pauley (1 May 2009-9 December 2009, address in the United States), Shakeel Abdul (9 December 2009-7 December 2010, address in the United States)	In a Conyers document dated November 2011, it was noted that the Mauritius company had "sold its shares in Zenta Knowledge Services Private Limited and Zenta Private Limited".	India	N/A	N/A	Mauritius/India	The company did not respond to a request for comment from ICIJ.
117	Outsourcing Mauritius 2 Ltd	Accenture Services Pvt. Ltd.	Category 1 Global Business Company*	28 April 2005*	Defunct (date unknown)*	According to a documented dated June 2011, the shareholder was Subsidiary (Barbados) Ltd (29 April 2005-). In a document dated November 2011, the sole shareholder was Zenta Global Limited, which then transferred the share to Zenta Holdings (Barbados) Ltd, the holding company of Zenta Global Limited.	N/A	Conyers reviewed the documents related to the share transfer between the Zenta companies towards the end of 2011.	Henry Glassell Hortenstine (6 May 2005-, address in the United States), David Fredrick Randell (17 May 2005-1 February 2007, address in the United States), Jay Pauley (1 May 2009-9 December 2009, address in the United States), Shakeel Abdul (9 December 2009-7 December 2010, address in the United States)	In a Conyers document dated November 2011, it was noted that the Mauritius company had "sold its shares in Zenta Knowledge Services Private Limited and Zenta Private Limited".	India	N/A	N/A	Mauritius/India	The company did not respond to a request for comment from ICIJ.
118	PAE PanAfrican Energy Corporation	Orca Exploration Group Inc.	Category 1 Global Business Company*	22 December 2000*	Active*	Orca Exploration Group Inc.	N/A	In 2017 Conyers prepared a legal opinion about the Mauritius company's "entry into a Shareholders Agreement and Shareholder Loan Agreement".	N/A	In April 2017 Orca Exploration Group Inc. was planning to sell some of its shares in its wholly-owned subsidiary PanAfrican Energy Corporation to Swala (Mauritius) Ltd. PanAfrican Energy Corporation is the sole shareholder of Jersey-registered PanAfrican Energy Tanzania Limited, which, according to a share purchase and sale agreement between Orca Exploration Group and Swala Oil and Gas NV, has a "Production Sharing Agreement for the Songo Songo Gas Field dated October 11, 2001" with the Government of Tanzania and the Tanzania Petroleum Development Corporation, as well as gas sale agreements with the Tanzania Electric Supply Company and Songas Limited.	N/A	Orca Exploration Group Inc.	http://www.orcaexploration.com/	N/A	Orca declined to comment.
119	Panacore Investments Limited	Noble Chartering Limited	Category 1 Global Business Company*	13 December 2011*	Active*	Acorn International Limited (13 December 2011-19 December 2011), Prosperity Investments Worldwide Limited (19 December 2011-19 December 2012), Panacore Group Pte Limited (19 December 2012-7 February 2014), Jindal Steel & Power (Mauritius) Limited (15 January 2013-8 April 2014), Vision Shipping Pte Ltd (7 February 2014-20 March 2014), Blue Castle Ventures Ltd (20 March 2014-), Noble Chartering Limited (8 April 2014-)	N/A	In 2014 Conyers prepared a legal opinion and a due diligence report about the Mauritius company for Noble Chartering Limited, which was buying shares in the company from Jindal, another Mauritius company.	Mudit Paliwal (13 December 2011-27 November 2013), Aishwarya Paliwal(13 December 2011-27 November 2013), Sunil Duggal (10 January 2014-), Sushil Gupta (10 January 2014-), Jayechund Jingree (13 December 2011-), Yasheel Kevin Jingree (7 December 2011-), Anil Kumar Nanchan (10 January 2014-), Avinash Patodia (10 January 2014-), Sharmil Shah (13 December 2011-)	In 2012 the Mauritius company ordered four bulk carriers from Chinese shipbuilding companies, at a cost of US$ 27 million each. Part of the financing came from a loan made to Panacore by another Mauritius company, Jindal Steel & Power (Mauritius) Limited, through Dubai-based Panacore Resources DMCC. Panacore Investments Limited owns subsidiaries in Marshall Islands, one for the registration of each ship: Core Ambition Ltd, Core Forte Ltd, Core Integrity Ltd, and Core Vision Ltd.	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
120	Peak Trading Overseas Limited	Trafigura Pte. Ltd.	Category 1 Global Business Company*	28 August 2008*	Active*	N/A	N/A	In 2014, Conyers prepared a legal opinion and reviewed documents related to oil sale contracts between Mauritian company Peak Trading Overseas Ltd and Trafigura Singapore. Those documents included commercial contracts between the companies for supply of gas oil, and a US$200 million prepayment agreement between Trafigura and the Mauritius company.	N/A	According to the 2014 prepayment agreement between Trafigura and Peak Trading, the Mauritius company is active "in the refining of crude oil to manufacture petroleum products including gasoline, gasoil, naphtha, fuel oil and other oil products".	Mauritius	Essar Global Fund Limited	https://www.essar.com/about/essar-global-fund-limited/	N/A	The company did not respond to a request for comment from ICIJ.
121	Persianas Ltd	International Finance Corporation	Category 2 Global Business Company*	11 May 2004*	Active*	N/A	N/A	In 2012 Conyers reviewed a Subscription and Purchase Agreement between Persianas Ltd.; Adetayo Amusan; IFC African, Latin and Caribbean Fund, L.P. (ALAC); International Finance Corporation (IFC); and Snap Blu Limited.	N/A	The Mauritius company was used in relation to "an investment structure involving assets of the Persianas Group in Nigeria", according to a Conyers document dated in 2016. Persianas is the company behind The Palms shopping center in Lagos among others properties. Snap Blu Limited, another Mauritius company owned by Nigerian businessman Adetayo Amusan, sold its shares in the property to Persianas Ltd., in which the IFC and ALAC invested. One of the law firms that oversaw the deal is Udo Udoma & Belo-Osagie, one of whose founders is Nigeria's current Minister of Budget and National Planning, Udoma Udo Udoma.	Nigeria	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
122	PIMCO Mauritius Fund I Limited	PIMCO Mauritius Fund I Limited	Category 1 Global Business Company*	5 August 2011*	Defunct (date unknown)*	PIMCO EqS Emerging Markets Fund (5 August 2011-)	N/A	Conyers helped PIMCO Mauritius to form a Collective Investment Scheme (CIS).	Neel Tushar Kashkari (5 August 2011-29 January 2013, address in the United States), Rafael Arturo Lopez (5 August 2011-, address in Singapore), Michael F. Thompson (5 August 2011-, address in Singapore)	"The principal activity of the Fund is to seek capital appreciation by primarily investing in listed equities in India and Russia," according to the fund's 2012 financial statements. The fund investment manager is Pacific Investment Management Company LLC.	India, Russia	PIMCO Equity Series	https://www.pimco.com/en-us/	Applied for a Tax Residency Certificate (unknown which one)	The company did not respond to a request for comment from ICIJ.
123	Portland India Select Business Mauritius Portfolio Ltd		Category 1 Global Business Company*	8 October 2010*	Defunct (date unknown)*	Codan Trust Company (Cayman) Limited as trustee of Select STAR Trust	N/A	Conyers provided legal advice on tax matters for the formation of a Collective Investment Scheme, also through its Cayman Islands office.	Victoria J. Ringelberg (address in Canada); Isatou Sey, Abali Hoilett (addresses in the Cayman Islands)	The company is a fund, promoted by Portland Investment Counsel Inc., a Canadian company. It invests "primarily in a select number of Indian businesses" according to an offering memorandum dated in 2010.	India	Portland Investment Counsel Inc.	http://portlandic.com/	N/A	The company did not respond to a request for comment from ICIJ.
124	PP Sud Ltd	Perouse Plastie	Domestic Company*	20 September 2004*	Defunct (27 June 2016)*	PEROUSE PLASTIE*	N/A	In 2014, Conyers drafted board and shareholders resolutions for PP Sud, which was related to the recapitalization of Perouse Plastie using among others the Mauritius company	PATIENT JIM JERRY (23 April 2011-)*	N/A	N/A	Johnson & Johnson*	https://www.jnjmedicaldevices.com/en-EMEA/companies/mentor	N/A	The company did not respond to a request for comment from ICIJ.
125	Prime Glory Capital Limited	Prime Glory Capital Limited	Category 1 Global Business Company*	17 August 2015*	Defunct (date unknown)*	N/A	N/A	In 2017 Conyers "acted as special Mauritius legal counsel as to matters of Mauritius law to the Company in connection with the proposed issue and offer for subscription of the Islamic medium term notes pursuant to the Sukuk Musharakah Programme by the Company", according to a legal opinion.	Robin Ng Cheng Jiet, Ferdinand Sadeli, Margaretha Wahalia Widjaja, Navin Gunnasaya	The Mauritius company was used to "issue and offer" "Islamic medium term notes pursuant to the Sukuk Musharakah Programme", according to Conyers' legal opinion. The programme was "up to Ringgit Malaysia 2.0 billion in nominal value" according to a shareholders resolution dated in 2015.	Malaysia	Sinarmas Land Limited*	http://www.sinarmasland.com/	N/A	The company did not respond to a request for comment from ICIJ.
126	Primerit Limited	Sempris LLC	Domestic Company*	11 October 2011*	Defunct (20 May 2014)*	Sempris LLC*	N/A	Codan was the company secretary and provided directorship services.	MGGOWAN MICHAEL THOMAS (11 October 2011-), RICHARDS GEORGE STEPHEN (11 October 2011-), XAVIER ANNE MARIE-LOURDES SONIA (11 October 2011-)*	According to the business plan, "The Company will process merchant transactions via contract with the State Bank of Mauritius."	Mauritius	Sempris LLC	http://www.sempris.com/	N/A	The company did not respond to a request for comment from ICIJ.
127	Profero Investments Limited	Quantum Holding Africa	Category 2 Global Business Company*	28 March 2013*	Active*	Bilal J. A. Ambikapathy (28 March 2013, address in Bahrain)	Bilal Jennan Aruasingham Ambikapathy	Codan provided administration and management services	Bilal J. A. Ambikapathy (28 March 2013, address in Bahrain)	The Mauritius company holds Bilal J. A. Ambikapathy's shares in Quantum Holding Africa (33.3%) since 3 April 2013. According to is business plan, "Quantum Holding Africa will acquire a controlling interest in an existing real estate project in Dar es Salaam, Tanzania. The real estate project is being undertaken by Hifadhi Properties Company Limited, a company incorporated under the laws of Tanzania in September 2010. Symmetric Link Sdn Bhd, a company incorporated under the laws of Malaysia in March 2000, holds 60% of the shares of Hifadhi Properties Company Limited. Symmetric Link Sdn Bhd has been in operation since 2000 and has undertaken a number of real estate development projects in Asia and Africa. Quantum Holding Africa is unable to acquire a direct shareholding in Hifadhi Properties Company Limited because of certain share transfer restrictions in the joint venture agreement in place between the shareholders of Hifadhi Properties Company Limited and for a number of commercial reasons. Accordingly, Quantum Holding Africa is only able to acquire a controlling interest in Hifadhi Properties Company Limited, and in so doing take control of the Dar es Salaam real estate project, by acquiring two thirds (2/3) of the ordinary shares in Symmetric Link Sdn Bhd. Upon completion of the acquisition of shares in Symmetric Link Sdn Bhd, Quantum Holding Africa will control Symmetric Link Sdn Bhd and in so doing will effectively control Hifadhi Properties Company Limited. Quantum Holding Africa will then invest its own capital into Hifadhi Properties Company Limited to fund the cost of construction of a mixed use residential and commercial real estate development in Dar es Salaam. Quantum Holding Africa is buying into an existing company structure that has been in place for a number of years. There is no double tax treaty between Mauritius and Tanzania and in any event, Quantum Holding Africa, as a GBC2 company will not seek any tax treaty relief. The tax burden bourne by Quantum Holding Africa, and importantly its ultimate beneficiaries / sponsors, will be met and paid in full in the usual course in compliance with the taxation laws of Tanzania, Malaysia and Mauritius."	Malaysia, Tanzania	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
128	Protexecur	Protexecur	Category 1 Global Business Company*	1 July 2016*	Active*	N/A	N/A	Conyers provided management services and a director.	Adrien Wehrli, Patrick Louis de la Houssaye, Sonia Xavier	N/A	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
129	Prouty India Fund Limited	The Prouty India Fund Trust	Category 1 Global Business Company*	12 May 2010*	Active*	The Prouty India Trust*	N/A	In 2014 Conyers helped draft various company documents including the constitution, shareholders resolution, and the trust deed. Codan was co-trustee of the shareholder, The Prouty India Trust.	COOPER JEHU PATTERSON (31 August 2010-), PAYANDI-PILLAY-RAMEN SAVINILORNA (12 May 2010-), PROUTY NORMAN (31 August 2010-), RUNGAPADIACHY KAMALAM PILLAY (12 May 2010-)*	The Mauritius company is set up as a collective investment scheme (CIS) which feeder fund is US-based PIF Investments, LLC. According to an email sent by their client to Conyers in 2014, one of the first investors in the fund was Roy Munaweera, a Sri Lanka businessman and founder of clothing lines. Salt Marsh Investments, LLC is the CIS manager.	India	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
130	Providence Holdings Limited	Providence Life Limited, PCC	Category 1 Global Business Company*	7 August 2014*	Active*	Bevedere Nominees Ltd (7 August 2014-31 December 2014), Middleway Holdings Limited (31 December 2014-), Powerful Services Limited (31 December 2014-), Providence Equity Ltd. (31 December 2014-). Indirect Shareholder: STM Fidecs Nominees Limited, the shareholder of Powerful Services Ltd.	Pio Valletta, Nigel Green, and William Austin Blair	Codan was the management company and secretary of Providence Holdings Limited.	William Austin Blair (address in Dubai, 7 August 2014-), Paul Alan Jackson (address in Dubai, 7 August 2014-)	The Mauritius company's activity is investment holding. It has two subsidiaries also based in Mauritius: Providence Life Limited, PCC and Providence Wealth Limited PCC. The Mauritius company was used to then pay dividends to its UBO. According to an annual review report by Conyers dated in 2015, Pio Valletta owns Middleway Holdings Limited (BVI); and William Austin Blair owns Providence Equity Ltd (BVI). Nigel Green has a nominee agreement with STM Fidecs Nominees Limited (Gibraltar), which owns Powerful Services Ltd (BVI).	United Kingdom, Guernsey, Malta, Gibraltar, South Africa, Singapore, Hong Kong, Thailand and Malaysia	N/A	N/A	N/A	A representative for Providence told ICIJ that "Nigel Green is not the beneficial owner, nor has he been for a long time."
131	Providence Life Limited, PCC	Providence Life Limited, PCC	Category 1 Global Business Company*	16 November 2009*	Active*	Middleway, Powerful Services Ltd (STM Fidecs Nominees Limited), Providence Equity	Austin William Blair, Nigel James Green, Pio Valetta	Codan was the management company and secretary.	Jacobus Everhardus Kellerman (16 November 2009-16 February 2010, address in South Africa), Green Nigel James (16 November 2009-10 October 2012, address in the United Kingdom), William Austin Blair (16 February 2010-, address in Dubai), Spencer David Lodge (16 February 2010-12 March 2012, address in the United Kingdom), Nigel Dudley Smith (26 April 2012-, address in Malta), Leena Jagatia (10 December 2012-, address in Dubai), Paul Alan Jackson (12 September 2013-, address in Dubai) and Simon Littmoden	Offer investment related assurance based products to a range of investors based in Africa, Far East and Europe	N/A	N/A	N/A	Mauritius/Luxembourg and Luxembourg/United Kingdom	A representative for Providence told ICIJ that "Nigel Green is not the beneficial owner, nor has he been for a long time."
132	Providence Wealth Limited, PCC	Providence Life Limited, PCC	Category 1 Global Business Company*	3 December 2014*	Active*	Providence Holdings Limited. Indirect shareholders: Middleway, Powerful Services Ltd (STM Fidecs Nominees Limited), Providence Equity	Austin William Blair, Nigel James Green, Pio Valetta	Codan was the company secretary.	Austin William Blair, Paul Alan Jackson, Nigel Dudley Smith, Leena Jagatia, Nimesh Dilip Patel, Ashvin Krishna Dwarka, Balasubramanian Venkatraman Chelakara, Nigel James Green	Offer investment related assurance products to Non-Resident US taxpayers based in Africa, the Middle East, Asia, Europe; Provide saving and retirement solutions for expats globally	United Kingdom, Guernsey, Malta, Gibraltar, South Africa, Singapore, Hong Kong, Thailand and Malaysia	N/A	N/A	N/A	A representative for Providence told ICIJ that "Nigel Green is not the beneficial owner, nor has he been for a long time."
133	QF Energy L14 Ltd	Qatar First Bank LLC (formerly known as Qatar First Investment Bank LLC)	Category 2 Global Business Company*	1 June 2012*	Active*	Qatar First Bank LLC (formerly known as Qatar First Investment Bank LLC)	Qatar First Bank LLC (formerly known as Qatar First Investment Bank LLC)	In 2012 Conyers helped incorporate the company, while Codan was the management company and registered agent.	Scott Samuel Strachan (2 July 2012-), Hani Katra (5 March 2015-). Former Directors: Emad Mansour (1 June 2012 – 31 July 2013), Tareq Adnan Amin Shabib (31 July 2013 – 8 January 2015)	QF Energy L14 formed a joint venture with E-Energy Oilfield Services Limited, another Mauritius company held by the Edgo Energy Group, to jointly control Lamu Basin L14 Ltd and through that company, its investment in Kenya.	Kenya	Qatar First Bank LLC	http://www.qfb.com.qa/	N/A	The company did not respond to a request for comment from ICIJ.
134	QF Energy L26 Ltd	Qatar First Bank LLC (formerly known as Qatar First Investment Bank LLC)	Category 2 Global Business Company*	1 June 2012*	Defunct (date unknown)*	Qatar First Bank LLC (formerly known as Qatar First Investment Bank LLC)	Qatar First Bank LLC (formerly known as Qatar First Investment Bank LLC)	In 2012 Conyers helped incorporate the company, while Codan was the management company and registered agent.	Emad Mansour (1 June 2012-), Scott Strachan (2 July 2012-)	QF Energy L26 Ltd formed a joint venture with E-Energy Oilfield Services Limited, another Mauritius company held by the Edgo Energy Group, to jointly control Lamu Basin L26 Ltd and through that company, its investment in Kenya.	Kenya	Qatar First Bank LLC	http://www.qfb.com.qa/	N/A	The company did not respond to a request for comment from ICIJ.
135	Qualiant Limited	Sempris LLC	Domestic Company*	11 October 2011*	Defunct (3 October 2018)*	Sempris LLC (11 October 2011-)	N/A	Codan was the company secretary and provided directorship services.	Sonia Xavier (11 October 2011-, address in Mauritius), George Stephen Richards (11 October 2011-, address in the United States), Michael T. McGowan (11 October 2011-, address in the United States)	According to the business plan, "The Company will process merchant transactions via contract with the State Bank of Mauritius."	Mauritius	Sempris LLC	http://www.sempris.com/	N/A	The company did not respond to a request for comment from ICIJ.
136	Quantum Holding Mauritius 1	Quantum Holding Africa	Category 2 Global Business Company*	28 March 2013*	Defunct (date unknown)*	Jabril Abdullahi Mohamud (28 March 2013-, address in Tanzania)	Jabril Abdullahi Mohamud	Codan provided administrative and management services	Jabril Abdullahi Mohamud (28 March 2013-, address in Tanzania)	The Mauritius company holds Jabril Abdullahi Mohamud's shares in Quantum Holding Africa (33.3%). According to its business plan, "Quantum Holding Africa will acquire a controlling interest in an existing real estate project in Dar es Salaam, Tanzania. The real estate project is being undertaken by Hifadhi Properties Company Limited, a company incorporated under the laws of Tanzania in September 2010. Symmetric Link Sdn Bhd, a company incorporated under the laws of Malaysia in March 2000, holds 60% of the shares of Hifadhi Properties Company Limited. Symmetric Link Sdn Bhd has been in operation since 2000 and has undertaken a number of real estate development projects in Asia and Africa. Quantum Holding Africa is unable to acquire a direct shareholding in Hifadhi Properties Company Limited because of certain share transfer restrictions in the joint venture agreement in place between the shareholders of Hifadhi Properties Company Limited and for a number of commercial reasons. Accordingly, Quantum Holding Africa is only able to acquire a controlling interest in Hifadhi Properties Company Limited, and in so doing take control of the Dar es Salaam real estate project, by acquiring two thirds (2/3) of the ordinary shares in Symmetric Link Sdn Bhd. Upon completion of the acquisition of shares in Symmetric Link Sdn Bhd, Quantum Holding Africa will control Symmetric Link Sdn Bhd and in so doing will effectively control Hifadhi Properties Company Limited. Quantum Holding Africa will then invest its own capital into Hifadhi Properties Company Limited to fund the cost of construction of a mixed use residential and commercial real estate development in Dar es Salaam. Quantum Holding Africa is buying into an existing company structure that has been in place for a number of years. There is no double tax treaty between Mauritius and Tanzania and in any event, Quantum Holding Africa, as a GBC2 company will not seek any tax treaty relief. The tax burden bourne by Quantum Holding Africa, and importantly its ultimate beneficiaries / sponsors, will be met and paid in full in the usual course in compliance with the taxation laws of Tanzania, Malaysia and Mauritius."	Malaysia, Tanzania	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
137	Rakeen Pvt.Ltd		Category 1 Global Business Company*	10 January 2007*	Active*	Rakeen Development PJSC (FZC)	N/A	Conyers reviewed documents such as a shareholder's resolution.	In 2013: Dr. Khater Massaad, Jim Stewart	In July 2013 Rakeen's parent company, based in Ras Al Khaimah secured a $US 245 million loan from Credit Suisse by pledging Rakeen's shares.	N/A	Rakeen Development PJSC (FZC)	N/A	N/A	The company did not respond to a request for comment from ICIJ.
138	Red Bay Ltd	De Putron Fund Management (Bermuda) Limited	Category 1 Global Business Company*	12 November 2009*	Active*	According to the 2015 shareholding structure, the Mauritius company's shares are divided between management shares (12.5%, De Putron Fund Management (Bermuda) Limited, 12 November 2009-) and non-voting participating shares (12.5% each: Centennier Ltd (12 November 2009-), Seigneur Ltd (1 June 2010-), Halwin Holdings Limited (19 March 2012-), Breage Holdings Limited (27 March 2013-), Ervan Holdings Limited (27 March 2013-), and Lezant Holdings Limited (27 March 2013-); and 0.125% each: IAB Ltd (28 March 2013-), Island Research LLP (28 March 2013-)). Another company, Knowle Ltd was mentioned on the 2013 share register. In November 2017 Red Bay was used to pay US$48 million in dividends to its "sole participating non-voting shareholder, Turnour Limited."	In its 2015 annual review report, Conyers wrote "One of the ultimate beneficial owners is Peter de Putron. However, we have not full KYC documents on all the shareholders of the company to determine all the beneficial owners. This information will have to be requested to client."	Codan is the company secretary and registered agent; Conyers is its Mauritius legal advisor.	Richard Jacoby (12 November 2009-, address in the United States), Robert Peter Weedon (12 November 2009-, address in Jersey)	Investment in the Indian equity markets through SEBI. The Mauritius company received loans from its shareholders to invest in Indian companies. According to the 2015 business plan, De Putron Fund Management (Bermuda) Limited is the Investment Manager, while Airain Limited is the Investment Advisor. In a 2015 annual review document, Conyers wrote that "The activities of the Company are not clear and standard on different documents we have in the files." According to a 2017 document, "Red Bay trades only Indian Futures contracts (derivatives) on the Indian F&O market and all transactions are at market rates (arm’s length) on recognised exchanges. Red Bay has never traded Indian equities or other types of financial instrument."	India	N/A	N/A	Mauritius/India	The company did not respond to a request for comment from ICIJ.
139	Red Fort India Real Estate Fund II, LLC	Fosun International Limited	Category 1 Global Business Company*	20 June 2008*	Active*	Red Fort Capital Management Company, LLC; PARTNERS GROUP ACCESS 282, L.P; AGP ADVISOR GLOBAL PARTNERS FUND II GmbH & CO. KG; LAKE MONTAUK REAL ESTATE FUND OF FUNDS,L.P; SPORTS VENTURE PARTNERS REAL ESTATE 1 ,L.P; RED FORT CAPITAL SPE, LTD; Red Fort India Real Estate Feeder, LLC; Partners Group Alinghi Access,L.P. In 2016: Partners Group Access 282 L.P; AGP Advisor Global Partners Fund II GmbH &Co. KG; Lake Montauk Real Estate, Fund of Funds, L.P; Sports Venture Partners Real Estate I, L.P; NZSF Private Equity Investments (No.1) Limited; Red Fort India Real Estate Feeder, LLC; HCI Real Estate BRIC Pooling GmbH & Co, KG; Allstate Insurance Company; Testina Real Estate, L.P.; Franklin Templeton Investments Australia Limited, as Trustee of HESTA Int. Opp. Property Investment Trust; PPP Investitions GmbH; The AUB Pan Asia Investment Fund Limited ; EMREF 1 Limited; General Organisation for Social Insurance ; HIP Company Limited; ImmoFinRe II SCA SICAV FIS-GLOBAL; John D. and Catherine T. MacArthur FoundationReal Estate International Partnership Fund I, L.P (formerly known as Mesirow Financial Institutional Real Estate International Fund I, L.P.); Partners Group Asia Pacific Real Estate 2011, L.P. Inc; SCM RE Offshore (A) L.P.; Red Fort Capital SPE, Ltd; Red Fort Capital Management Company , LLC*	N/A	In 2013 Conyers assisted with the transfer of Red Fort companies from the Cayman Islands to Mauritius. In July 2016, Conyers prepared a due diligence report about Red Fort India Real Estate Fund II, LLC for Fosun International Limited, a Hong Kong company. Fosun was looking to invest through its wholly owned subsidiary Fosun Property Holdings Limited in Rising Straits Capital Management Company Pte. Ltd., a real estate company based in Singapore.	GUJADHUR HELEN SUZANNE (20 June 2008-), SUNGKER BOOPENDRADAS (20 June 2008-), TAPOSEEA RAJKAMAL (10 October 2012-)*	The Mauritius company is a Closed End Fund (Collective Investment Scheme). Red Fort Capital Management Company Limited, LLC is the Investment Manager.	India	N/A	N/A	Applied for a Tax Residency Certificate (unknown which one)	The company did not respond to a request for comment from ICIJ.
140	Remote Site Solutions Africa	Anadarko Moçambique Área, 1, Lda	Category 1 Global Business Company*	9 March 2009*	Active*	N/A	N/A	Conyers advised the Mozambique company about "a potential business opportunity, of a confidential nature, that is being considered" with Remote Site Solutions Ltd, according to an email from Conyers dated in 2013.	Errol Thomson	N/A	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
141	RenYi Capital Limited	Renyi Investment Holdings Pte Ltd	Category 1 Global Business Company*	9 December 2013*	Active*	RenYi Management Limited	N/A	Conyers provided directors, while Codan provided management services	David Tsung-Hung Chao (address in Singapore), Stephen Scali, Sonia Xavier	The fund is a collective investment scheme, wholly owned by RenYi Management Limited. According to its 2013 business plan, the fund "is to generate capital appreciation on a long-term risk adjusted basis through investments in companies in the technology, telecoms, media, real estate, natural resources, industrials and chemicals sectors on a global basis and primarily in India."	India	RenYi Investment Holdings Pte Ltd	N/A	Mauritius/India	The company did not respond to a request for comment from ICIJ.
142	RenYi Management Limited	Renyi Investment Holdings Pte Ltd	Category 1 Global Business Company*	30 December 2013*	Active*	David Tsung-Hung Chao (address in Singapore)	N/A	Codan is the company secretary and provided assistance drafting various documents including board resolutions	David Tsung-Hung Chao (30 December 2013-), Steven Robert Flynn (30 December 2013-), Jonathan Josef Knapp (30 December 2013-)	RenYi Management Limited is wholly owned by RenYi Investment Holdings Pte Ltd, a Singapore company. RenYi Management Limited serves as the CIS manager to a fund, RenYi Capital Limited.	India	RenYi Investment Holdings Pte Ltd	N/A	N/A	The company did not respond to a request for comment from ICIJ.
143	Riverside Investment Ltd	Sunshine 100 China Holdings Ltd	Category 1 Global Business Company*	20 September 2005*	Active*	Sunmode Limited	N/A	Conyers provided a legal opinion about a loan agreement	Liu Chaochi (14 January 2014-), Tian Feng (14 January 2014-)	Incorporated in 2005, the Company is wholly held by Sunmode Limited, a direct subsidiary of Sunshine 100 China Holdings Ltd as per the organisational structure.	N/A	Joywise Holdings Limited (held by two BVI companies owned by Chinese family trusts)	N/A	N/A	The company did not respond to a request for comment from ICIJ.
144	Savitar Perennial India Master Fund Ltd	Savitar Capital LLC	Category 1 Global Business Company*	2 April 2009*	Defunct (date unknown)*	Ravi Kant Jain	N/A	Conyers is the company's secretary and also provided management and directorship services	Ravi Kant Jain, Ashvan Luckraz, Stephen Scali	According to the company's private placement memorandum, "The investment objective of the Partnership through the Master Fund is to provide its shareholders with long-term capital appreciation through investment in companies incorporated in India. The assets are invested predominantly in the equity, debt and derivative securities such as stocks, futures, options convertible bonds warrants and derivative contracts listed on one or more stock exchanges in India or Over The Counter (“OTC”) contracts and derivatives issued by individual market makers either in India or outside India excluding the United States. The Partnership through the Master Fund may also invest in non Indian debt and other derivative securities for cash management and liquidity and other non-investment purposes." It also mentions that "Ravi Jain, sole owner of the General Partner and control person of the Master Fund, also controls Savitar Perennial India Offshore Fund Ltd". In 2013, Ravi Jain decided to close the Mauritius company.	India	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
145	SC India GF Management I Ltd	Sequoia Capital LLC	Category 1 Global Business Company*	13 March 2012*	Active*	International Proximity; M.MORITZ & H.HEYMAN TRUSTEES OF THE MAXIMUS TRUST; MAXIMUS PARTNERS III A DELAWARE MULTIPLE SERIES LIMITED PARTNERSHIP; DOUGLAS M.LEONE AND PATRICIA PERKINS LEONE TRUSTEES OF THE LEONE-PARKINS FAMILY TRUST; KIDS'FUNDIII L.P {SERIES A}; MICHAEL L.GOGUEN TRUSTEE OF THE MICHAEL L. GOGUEN TRUST; JAMES GOETZ; BV369 TRUST; SCOTT & ANN CARTER LIVING TRUST; Greg McAdoo; SILK ORCHID LIMITED; ZEBEDEE LIMITED; Bromeliad Limited; TROPICAL BLISS LIMITED; CARONDO INVESTMENTS LIMITED; FebOne Investments; BRIAN R.DUNN AND MELINDA A.DUNN, TRUSTEES U/A/D 9/10/97; MARIE LEIPPE*	N/A	In 2013 Conyers helped Sequoia Capital about the issuance of bonus shares. They reviewed the company's 2013 shareholders agreement	CHIK KEUNG WONG JIMMY (9 July 2012-, address in Mauritius), HOSSEN SHARIFF GOOLAM (13 March 2012-), SUNGKER BOOPENDRADAS (13 March 2012-)*	The Mauritius company is used as a manager of a collective investment scheme, ie CIS manager.	India	Sequoia Capital LLC	https://www.sequoiacap.com/	N/A	The company did not respond to a request for comment from ICIJ.
146	SC India GF Management II, Ltd	Sequoia Capital LLC	Category 1 Global Business Company*	13 March 2012*	Active*	OSC Global Apportionment L.P; BROMELIAD LIMITED; CARONDO INVESTMENTS LIMITED; FebOne Investments; SILK ORCHID LIMITED; TROPICAL BLISS LIMITED; ZEBEDEE LIMITED; BROMELIAD LIMITED*	N/A	In 2013 Conyers reviewed the company's shareholders agreement.	RAJABALEE DILSHAAD BANU M H (13 March 2012-), VAITILINGON THIRUMAGEN (6 June 2017-, address in Mauritius), WONG JIMMY CHIK KEUNG (23 July 2012)*	The Mauritius company is used as a manager of a collective investment scheme, ie CIS manager.	India	Sequoia Capital LLC	https://www.sequoiacap.com/	N/A	The company did not respond to a request for comment from ICIJ.
147	SC India Sponsor IV Ltd	Sequoia Capital LLC	Category 1 Global Business Company*	4 April 2014*	Active*	BROMELIAD LIMITED, TROPICAL BLISS LIMITED, SILK ORCHID LIMITED, CARONDO INVESTMENTS LIMITED, ZEBEDEE LIMITED, FebOne Investments, OSC Global Apportionment L.P, COOPER CHRISTOPHER SCOTT, Boninite Investments Ltd, Vimana Investments*	N/A	In 2013 Conyers helped draft the private placement memorandum sent to potential investors in the fund Sequoia Capital India IV, of which SC India Sponsor IV Ltd was a shareholder	CHIK KEUNG WONG JIMMY (7 April 2014-), GOLAM HOSSEN MOHAMMAD SHARIFF (4 April 2014-, address in Mauritius), SUNGKER BOOPENDRADAS (4 April 2014-, address in Mauritius)*	Investments in Indian companies. According to a 2012 document, "Over the past seven years, Sequoia Capital has organized three India-focused funds, which have invested a combined $1.2 billion in over 75 companies across different sectors and stages." SC India Sponsor IV Ltd is the sponsor of a particular fund, Sequoia Capital India IV Ltd. "Sequoia Capital India Fund IV Ltd. (the “Fund”) will be the fourth Sequoia Capital fund focused on making venture and growth-stage investments in companies with operations in, or links to, India. The Fund may also make a minority of investments in companies in other South or Southeast Asian countries. The Fund will invest primarily in the technology, consumer and healthcare sectors. The Fund is expected to have committed capital of between $425 million and $475 million. The closing and initial drawdown will occur on or around April 3, 2014. The Fund will invest either directly or indirectly through subsidiaries organized in Mauritius, Singapore or elsewhere." SC India Management IV Ltd is the investment manager of the fund.	India, SE Asia and United States	Sequoia Capital LLC	https://www.sequoiacap.com/	N/A	The company did not respond to a request for comment from ICIJ.
148	SC Management (M) Limited	Goldman Sachs Specialty Lending Group, L.P	Category 1 Global Business Company*	21 March 1995*	Active*	N/A	N/A	In 2015 Conyers provided a legal opinion to a Goldman Sachs company regarding a loan of "up to USD 55,000,000" to Labvantage Solutions Inc. According to internal documents, "LabVantage Solutions, Inc. is a leading laboratory information management system (LIMS) provider based in US, and with other global operations. Provision of security involved innovative consideration of complex rights over a variety of assets under Mauritius law." Those included SC Management (M) Limited and Essex Development Investments (Mauritius) Limited.	N/A	N/A	Mauritius, US, India, Cyprus	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
149	Scomi Oiltools Overseas (M) Limited (formerly known as KMC OILTOOLS OVERSEAS (M) LIMITED)	Maybank International (L) Ltd	Category 2 Global Business Company*	30 December 2002*	Active*	N/A	N/A	In 2010 Conyers provided Maybank International (L) Ltd, a Malaysian bank with a legal opinion about a US$8 million loan the bank had made to the Mauritius company and for which repayment it was replaced by Scomi Oiltools Sdn Bhd.	In 2010: Stephen Fredrick Bracker	N/A	N/A	Scomi Group Bhd	https://scomigroup.com.my/	N/A	The company did not respond to a request for comment from ICIJ.
150	Sequoia Capital India Growth Fund I Ltd	Sequoia Capital LLC	Category 1 Global Business Company*	13 March 2012*	Active*	N/A*	N/A	In 2013, Conyers was asked to help to resolve a disagreement between the main investors in SKS microfinance: Westbridge and Sequoia Capital. According to an email from an advisor to Westbridge, "1. Westbridge is of the opinion that the proceeds need to be distributed in the ratio of shareholding contributed by each of the shareholders as was done at the time of initial subscription towards purchase of shares of SKS Microfinance by Tejas Ventures. (computation given below) 2. Sequoia is of the opinion that the proceeds need to be distributed in the ratio of shareholding to each of the shareholders across various contributions made (For meeting SKS share purchase + Day to day expenses), with an interest accrual on the amounts contributed for day to day expenses, the proportion based on the outstanding shares is arrived and distribution is proposed to all the shareholders."	GUJADHUR HELEN SUZANNE (13 March 2012-), KOOMAR MUHAMMAD ASLAM (13 March 2012-), WONG JIMMY CHIK KEUNG (26 March 2012-, address in Mauritius)*	According to a 2013 email exchange, "In 2007 Tejas Ventures was formed to hold shares of SKS Micro Finance Ltd (“SKS”) on behalf of WestBridge Ventures II, LLC (formerly Sequoia Capital India II, LLC), Sequoia Capital India Growth Fund I and Tejas Capital (personal entity of Vikram Akula)."	India	Sequoia Capital LLC	https://www.sequoiacap.com/	N/A	The company did not respond to a request for comment from ICIJ.
151	Sequoia Capital India III Ltd	Sequoia Capital LLC	Category 1 Global Business Company*	13 March 2012*	Active*	Sequoia Capital India Management III Ltd.*	N/A	In 2013 Conyers reviewed a shareholder agreement according to which shares in a former subsidiary of Sequoia Capital India III Ltd, Druva Software, would be transferred to a sister company, Sequoia Capital India Investment Holdings III. This agreement was made so that investors would not be paying taxes on the transfer of the shares, and followed Druva's decision to become a Singapore-based company (it was previously based in India).	GUJADHUR HELEN SUZANNE (15 March 2012-), KOOMAR M ASLAM (13 March 2012-), WONG JIMMY CHIK KEUNG (26 March 2012, address in Mauritius)*	The Mauritius company is a fund set up to invest in Indian companies.	India	Sequoia Capital LLC	https://www.sequoiacap.com/	N/A	The company did not respond to a request for comment from ICIJ.
152	Sequoia Capital India Investment Holdings III	Sequoia Capital LLC	Category 1 Global Business Company*	20 April 2007*	Active*	N/A	N/A	In 2013 Conyers was working on drafting a shareholders agreement to buy shares invested in Micromax Informatics, an Indian company. Following the arrest for bribery of Micromax's founder, it's unclear whether the transaction took place.	N/A	N/A	India	Sequoia Capital LLC	https://www.sequoiacap.com/	N/A	The company did not respond to a request for comment from ICIJ.
153	Sequoia Capital India IV Ltd	Sequoia Capital LLC	Category 1 Global Business Company*	21 March 2014*	Active*	SC India Management IV Ltd.; SC India Sponsor IV Ltd.	N/A	In 2013 Conyers helped draft the private placement memorandum sent to potential investors in the fund	GUJADHUR HELEN SUZANNE (21 March 2014-, address in Mauritius), KOOMAR MUHAMMAD ASLAM (21 March 2014-, address in Mauritius), WONG JIMMY CHIK KEUNG (25 March 2014-)*	The Mauritius company is a fund set up as a collective investment scheme. The fund is meant to invest in Indian companies. According to a 2012 document, "Over the past seven years, Sequoia Capital has organized three India-focused funds, which have invested a combined $1.2 billion in over 75 companies across different sectors and stages."	India	Sequoia Capital LLC	https://www.sequoiacap.com/	N/A	The company did not respond to a request for comment from ICIJ.
154	Sequoia Capital India Operations LLC (formerly known as Westbridge Capital LLC)	Sequoia Capital LLC	Category 1 Global Business Company*	27 July 2000*	Active*	OSM GLOBAL APPORTIONMENT, LTD.; TROPICAL BLISS LIMITED; CARONDO INVESTMENTS LIMITED; ZEBEDEE LIMITED; Bromeliad Limited; SILK ORCHID LIMITED; Vimana Investments; Boninite Investments Ltd; SUN VENTURE PARTNERS LIMITED	N/A	In 2013 Conyers helped revise the shareholders agreement of Sequoia Capital India Operations LLC. It also helped Sequoia more generally with the structuring of Mauritius companies. In 2012, Conyers reviewed an advisory agreement through which Sequoia Capital India Operations LLC and its US-based counterpart, Sequoia Capital LLC, became the advisory companies to SC India GF Management II Ltd.	N/A	Sequoia Capital India Operations LLC is an advisory company to investment funds based in Mauritius.	India	Sequoia Capital LLC	https://www.sequoiacap.com/	N/A	The company did not respond to a request for comment from ICIJ.
155	Seven Energy International Limited (formerly Exoro Energy International Limited)	Seven Energy International Limited	Category 2 Global Business Company*	12 September 2006*	Active*	N/A	N/A	Conyers reviewed an investment agreement between the Seven Energy Group and Petrofac Limited.	Phillip Iwuala Ihenacho, Kolawole Akanni Aluko, Ashley Dunster, Paul-Jeroen van de Grampel, Joshua Reuben Udofia, Ngozi Edozien, Nicholas Petronko, Scott Aitken, Yemi Osindero, Kudzayi Hove	The Mauritius company "was originally established to co-invest with the Seven Energy Group in oil and gas opportunities in West Africa" according to the 2010 investment agreement between the company and Petrofac Limited. It has various subsidiaries: a Dutch company, Exoro Holding B.V.; a Bermuda company, Seven Energy Limited; a UK-based company, Seven Energy (UK) Limited; a US-based company, Septa Energy US Limited; Nigerian companies: Septa Energy Nigeria Limited, Exoro Energy Limited, Domestic Gas Development Company Limited, Septa Oil Trading Company Limited, GOGE (Nig) Limited, Accugas Limited, Ekid Gas Processing Company Limited, and Universal Energy Resources Limited; a BVI company, Gulf of Guinea Energy Limited.	West Africa	Seven Energy International Limited is the group holding	http://www.sevenenergy.com/	N/A	Seven Energy told ICIJ that their main activity is “to produce, process and transport gas to a cement plan and two power stations which generate some 10% of Nigeria’s electricity. Seven Energy is the leading integrated gas company in south east Nigeria, with upstream oil and gas interests in the region and a flagship midstream gas processing and pipeline infrastructure for distribution of our products; high quality gas and crude oil. We have a deep understanding of the domestic Nigerian gas market, supplying gas to the power generation and manufacturing industries and we are backed by strategic long-term investors who buy into our vision of providing power to Nigeria. Our upstream portfolio consists of a diversified portfolio of onshore oil and gas interests with a substantial reserves and resources base in south east and north west Niger Delta and three highly prospective assets in the Anambra Basin. Our midstream business is run under Accugas, our wholly-owned subsidiary, and is focused on sales and marketing, processing and distribution of gas to the domestic Nigerian market through our major gas processing and distribution infrastructure. “
156	Sha Investment Holding Limited Two	Altima Partners	Category 1 Global Business Company*	29 January 2008*	Defunct (2 December 2013)*	Altima Asia Master Fund Limited*	N/A	In 2010 Conyers drafted legal documents related to the "liquidation of four (4) fund vehicles" of Altima Partners	BAKER SCOTT ROBERT (3 April 2008-), HOOLASH SHAHED AHMAD (29 January 2008-), SHARMA ANIL (27 February 2009-)*	Investment	India	Altima Partners LLP	http://www.altimapartners.com/	N/A	The company did not respond to a request for comment from ICIJ.
157	Shanghai Apartments (Mauritius) Company Limited	Nanyang Commercial Bank Limited	Category 1 Global Business Company*	30 November 2005*	Active*	Max Platinum Limited, Pasley International Limited	N/A	In 2014 Conyers prepared a legal opinion and reviewed documents including a "Facility Agreement, the Debenture, the First Mortgage, the Custodian Account Agreement and the Rental Assignment" with regards to a RMB160 million-loan (its equivalent in Hong Kong dollars) provided by Nanyang to the Mauritius company.	Xuhui Wu, Jianmin Wu, Jiong Wu, Tommy Lo Seen Chong, York Shin Lim Voon Kee	According to a 2013 document prepared by Nanyang, the loan to the Mauritius company was to be used to inject capital in Shanghai Chengli Properties Co., Ltd and, eventually, residential and commercial properties.	China	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
158	Shenyang Holding Company Limited	Standard Chartered Bank (Hong Kong) Limited	Category 1 Global Business Company*	19 May 2005*	Active*	N/A	N/A	In 2011 Conyers provided a legal opinion about a loan to Dynasty Property Investment (Holdings) Limited provided by Standard Chartered Bank (Hong Kong) Limited.	N/A	N/A	China	Dynasty Property Investment Limited	N/A	N/A	The company did not respond to a request for comment from ICIJ.
159	ShoreCap III GP, Ltd	African Development Bank	Domestic Company*	27 October 2016*	Active*	EQUATOR CAPITAL PARTNERS LLC*	N/A	In 2017 Conyers reviewed legal documents related to the African Development Bank investing in a Mauritius-based fund, SHORECAP III LP. The fund had a target size of US$ 150 million. Also, according to an email exchange from 2012 Conyers was contacted about the potential set-up of a Mauritius company to be used by the African Development bank. The bank would have used the company to loan money to a Singapore entity, OLAM International Limited, "a global leader in the supply chain management of agricultural products and food ingredients, in relation to its financing of projects in Cameroon, Senegal, Mozambique and Ghana". The African Development Bank was "intending to disburse loans directly to the local project company" in each country. It's not clear if the companies would be held through the Singapore or Mauritius entity. Also, it's not clear whether Conyers ended up working on this project. Finally, in 2016 Conyers assisted the bank regarding a loan it made to Mauritius company "Export Trading Company Limited".	BROWN STEPHEN (27 October 2016-, address in Mauritius), DUSORUTH KHOUSHAAL (14 September 2017-, address in Mauritius), GOWREA GYANESHWARNATH (16 May 2018-, address in Mauritius)*	According to the review prepared by Conyers, the fund "will seek to make equity and equity-related investments in inclusive African financial institutions. The Fund will generally seek to acquire substantial minority positions in the target portfolio companies. These companies will be either domiciled in or principally located, or their principal operations will be based in, sub-Saharan Africa." The Fund manager is Equator Capital Partners LLC.	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
160	SMB Holding Mauritius Limited	Darby Private Equity	Category 2 Global Business Company*	10 April 2014*	Active*	Satheesh Kumar Nair	N/A	In 2014 Conyers advised Darby Private Equity for a $US 12.7 million "acquisition transaction (and related financing)" involving "Enzen Global Limited, Enzen Global Solutions Private Limited and Mr. Satheesh Kumar" according to an email Conyers sent its direct client in 2014. SMB Holding was used as an investment vehicle.	Satheesh Kumar Krishnapillai Ramachandran Nair	SMB is a special purpose vehicle to be used to invest in Indian companies.	India, England	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
161	Sonera Foundation	Sonera Foundation	N/A	N/A	N/A	Lauren Elizabeth Wojtyla (24 April 2014-30 June 2015, address in Mozambique), Samuel Jay Levy (24 April 2014-, address in Mozambique)	Lauren Elizabeth Wojtyla, Samuel Jay Levy	Codan provided management and administration services, Conyers is the legal advisor. As such, Conyers assisted in drafting documents for the sale of shares in SAL Investment Holdings from Sam Levy to Sonera Foundation in 2014.	Sam Levy	According to its business plan, "Sonera was created to pursue both charitable and non-charitable activities. Sonera was initially endowed with shares in a company that was subsequently sold. Through this sale, Sonera realized USD 7.000.000 (seven million USD dollars) which is currently under management by VFS Mauritius, an investment advisor in Mauritius. Sonera plans to pursue actively its charitable mission, which is principally to support educational objectives, both secular and Jewish, in Mozambique and Portugal. Sonera also plans to actively increase its endowment through engaging in non-charitable business ventures, both to enable it to increase its charitable giving, and to allow it to follow its other objective, which is to provide benefits to its beneficiaries." "In Mozambique, Sonera will create a JV company in real estate development, called Hodari Moçambique. The main business objective of Hodari is to develop commercial, light industrial, and residential developments for clients. Hodari’s partners have extensive development experience in South Africa and Mozambique. Hodari will either hold and manage its investments, or sell them off to Real Estate Trusts or other investors. In Portugal, Sonera will invest in real estate for tourism, mostly through the acquisition of properties in identified tourist destinations such as the greater Lisbon area, the Alentejo area, and the Algarve. Sonera plans to acquire a portfolio of properties which it will then rent out on a seasonal basis. Sonera will also actively manage brokerage contracts with its development partners to find tenants for its buildings." In 2014, Sam Levy sold his shares in SAL Investment Holdings to Sonera Foundation. According to 2014 document about Levy's source of funds, "SAL Investment Holdings, Ltd. is a Mauritian company that, in turn, holds 97% of S&C Imobiliaria, Lda. S&C is a Mozambican company that holds commercial property in Maputo, Mozambique."	Mozambique, Portugal	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
162	South Africa Coal Limited	FQM Finance Ltd	Category 1 Global Business Company*	7 May 2009*	Active*	In 2014: South East Africa Mining Limited	N/A	In 2013 Conyers reviewed a security interest agreement related to a US$450 million "intra group loan agreement" between FQM Finance Limited and South East Africa Mining Limited. South Africa Coal Limited and Mozambique Coal Limited, both Mauritius companies, were both involved as "obligors" in this deal.	In 2014: Patrick Mulumba (address in South Africa), Manogaran Thamothiram, Rajkamal Taposeea. Former director: Paul Gerard Craven (address in the UK)	According to a certificate dated in 2013 and provided by South Africa Coal Limited's management company, it is "being promoted by South East Africa Coal Ltd for the purpose of holding shares in companies engaged in coal exploration in southern Africa. The parent company of South East Africa Coal Ltd is South East Africa Coal Holdings Limited, of which the parent is CAMEC Plc, a public company listed on the AIM market of the London Stock Exchange." South Africa Coal Limited owns "subsidiaries in South Africa which (1) own licences to explore for coal in South Africa, (2) provide local administration in South Africa and (3) provide exploration and mining services."	South Africa	Eurasian Resources Group (acquired Eurasian Natural Resources Corporation Plc in 2013, which had acquired CAMEC Plc in 2009)*	https://www.eurasianresources.lu/	N/A	The company did not respond to a request for comment from ICIJ.
163	South Suez Capital Limited	Investec Bank Limited	Category 1 Global Business Company*	13 November 2009*	Active*	N/A	N/A	In 2017 Conyers advised South African bank Investec Bank Limited about the structuring of a US$70 million loan to Cayman fund South Suez Africa Fund II LP. The Mauritius company served as investment manager.	N/A	Acted as investment manager for South Suez Africa Fund II LP, registered in the Cayman Islands.	Mauritius, Cayman Islands, South Africa	N/A	http://www.southsuez.com	N/A	The company did not respond to a request for comment from ICIJ.
164	Southern Africa Regional Carbon Facility Limited	Islan Asset Management Sàrl / Bunge Limited	Category 2 Global Business Company*	30 May 2011*	Defunct (date unknown)*	Bunge Emissions Holdings SARL. Indirect shareholders: Ecoinvest Carbon S.A, Bunge SA (1 September 2014-), Alfred Henry Evans (28 October 2013-1 September 2014), Islan Asset Management Sàrl (30 May 2011-28 October 2013)	Bunge Ltd (since a share transfer in 2014)	Codan was the registered agent and the company secretary	Brett Charles Whitley (7 July 2015-, address in the UK), Ian Temperton (1 September 2014-7 July 2015, address in the UK), Islan Asset Management Sàrl (30 May 2011-1 September 2014)	According to the company's 2011 business plan, "Islan Asset Management Sàrl was selected in a consortium as the Coordinating Managing Entity of the South African Development Community (SADC) Regional Carbon Facility to develop the carbon assets generated from the Programme for Basic Energy and Conservation (ProBEC) cookstove project in the Southern Africa region. Islan will manage financing of the costs to emission credits from the projects launched by Probec and will be responsible for commercial strategy for the facility." The Mauritius company "will be wholly held by Islan Asset Management Sàrl and will provide the legal structure for the operations of projects in member states of South African Development Community (SADC). It will conclude contracts for investment into the various South African countries." In 2014, the shares in the Mauritius company were transferred from Islan to Bunge Emissions Holding Sarl, a Swiss subsidiary of Bunge Limited. According to the share transfer memorandum, that company is "the choice to use the legal entity Bunge Emissions Holding Sarl by Bunge Ltd to acquire SRCF shares relates to its own management decisions for holding and tax structuring." In June 2015 Bunge closed the company.	Southern Africa	Bunge Limited	https://www.bunge.com/	N/A	The company did not respond to a request for comment from ICIJ.
165	SSM Holdings Mauritius Limited	Pegasus Capital Advisors	Category 1 Global Business Company*	19 December 2007*	Active*	Six Senses Mauritius Ltd (19 December 2007-) - later called Soneva Hospitality Limited	N/A	In 2010 Conyers prepared a due diligence report on the Mauritius company for Pegasus which was considering an investment in the company.	Sonashah Shivdasani (19 December 2007-), Ganesan Narasinham (19 December 2007-), Kapil Dev Joory (19 December 2007-), Couldiplall Basanta Lala (19 December 2007-)	In 2008 the company secured three loans from Thai banks to invest in the Phuket Island Property Fund, one of the financing arms of Evason Phuket Resort & Six Senses Spa in Thailand. In 2010, SSM Holdings held shares in the Phuket Island Property Fund and also in the Hua Hin Property Fund, linked to the Six Senses Hideaway & Evason Hua Hin Resort & Six Senses Spa, also located in Thailand.	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
166	SSM Investments Mauritius Limited	Pegasus Capital Advisors	Category 1 Global Business Company*	19 December 2007*	Active*	Six Senses Mauritius Ltd (19 December 2007-) - later called Soneva Hospitality Limited	N/A	In 2010 Conyers prepared a due diligence report on the Mauritius company for Pegasus which was considering an investment in the company.	Sonashah Shivdasani (19 December 2007-), Ganesan Narasinham (19 December 2007-), Kapil Dev Joory (19 December 2007-), Couldiplall Basanta Lala (19 December 2007-)	In 2008 the company secured loans from Thai banks to invest in the Phuket Island Property Fund. The fund is one of the financing arms of Evason Phuket Resort & Six Senses Spa, in Thailand. In 2010, SSM Investments also held shares in the Hua Hin Property Fund, linked to the Six Senses Hideaway & Evason Hua Hin Resort & Six Senses Spa, another Thai spa.	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
167	Stoneridge Asia Holdings Ltd	Stoneridge, Inc.	Category 1 Global Business Company*	21 September 2005*	Active*	Stoneridge, Inc.	N/A	In 2014 Conyers prepared a legal opinion about a "pledge over shares of a Mauritius company" in connection with financing provided to Stoneridge back in 2010 by PNC Bank, National Association.	N/A	N/A	N/A	Stoneridge, Inc.	https://www.stoneridge.com	N/A	The company did not respond to a request for comment from ICIJ.
168	Structured Investments Limited (Mauritius)	Altima Partners	Category 1 Global Business Company*	21 June 2006*	Defunct (15 July 2013)*	Altima Asia Master Fund Limited*	N/A	In 2010 Conyers drafted legal documents related to the "liquidation of four (4) fund vehicles" of Altima Partners	BAKER SCOTT ROBERT (7 February 2007-), HOOLASH SHAHED AHMAD (25 January 2008-), SHARMA ANIL (27 February 2009-)*	Investment	India	Altima Partners LLP	http://www.altimapartners.com/	N/A	The company did not respond to a request for comment from ICIJ.
169	Summark Limited	Sempris LLC	Domestic Company*	11 October 2011*	Defunct (20 May 2014)*	Sempris LLC*	N/A	Codan was the company secretary and provided directorship services.	MGGOWAN MICHAEL THOMAS (11 October 2011-), RICHARDS GEORGE STEPHEN (11 October 2011-), XAVIER ANNE MARIE-LOURDES SONIA (11 October 2011-)*	According to the business plan, "The Company will process merchant transactions via contract with the State Bank of Mauritius."	Mauritius	Sempris LLC	http://www.sempris.com/	N/A	The company did not respond to a request for comment from ICIJ.
170	Sustainable Luxury Mauritius Limited	Sustainable Luxury Mauritius Limited	Category 1 Global Business Company*	9 May 2012*	Active*	Sustainable Luxury Holdings ( BVI) Limited (9 May 2012-). Indirect shareholders: Sustainable Luxury ( BVI) LP, Sustainable Luxury (BVI) Limited, Pegasus Partners V international Holdings L.P, Pegasus Investors V (IH) L.P, Pegasus Investors V GP (IH). Other indirect shareholder: Pegasus Six Senses Holdings LLC	Craig Cogut	In 2016, Conyers "acted as special Mauritius legal counsel as to matters of Mauritius law to Sustainable Luxury Mauritius Limited in connection with its transactions with Promocour 1850."	Craig Cogut (9 May 2012-22 November 2013, address in the United States), Gregory Gish (9 May 2012-22 November 2013, address in the United States), Andrew Mendelsohn (9 May 2012-22 November 2013, address in the United States), Bernard Georg Theodor Bohnenberger (19 October 2012-, address in Thailand), George Edward Tanzman (22 November 2013-, address in Thailand), Neil Bruce Jacobs (22 November 2013-, address in Singapore)	The main activity of the company is to develop, manage and operate spas. According to an internal document dated in 2017, the Mauritian company is "the holding of the Sustainable Luxury entities which manage the Six Senses Spas throughout the world". It holds intellectual property rights (it is the registered owner of the Six Senses Trademarks, and of the Evason trademark) in juridictions in which it operates. The company set up subsidiaries to do its main activities: by 2015, it had invested in Sustainable Luxury Maldives Private Limited (SLM), Sustainable Luxury Cyprus Limited (SLC), Sustainable Luxury UK Limited (SLU), Sustainable Luxury Vietnam Company Limited (SLV), Sustainable Luxury Management ( Thailand) Limited (SLT Management), Sustainable Luxury Hospitality ( Thailand) Limited (SLT Hospitality), Sustainable Luxury Operations ( Thailand) Limited (SLT Operations), Sustainable Luxury Holding ( Thailand) Limited (SLT Holding), Sustainable Luxury Lanka ( Private) Limited, and Sustainable Luxury USA Ltd. Since 2015 the company has a branch office in Oman, where it operates the "Six Senses Spa at Al-Bustan Palace" and the Six Senses Zighy Bay. In 2016 the company hired lawyers to manage the trademark in Taiwan and Bolivia. It had also introduced it in Ecuador, Nicaragua, and El Salvador. It has also lended its trademark to The Spas, a property operating out of Terminals 1 and 3 of Abu Dhabi's international airport. In 2013, the Mauritius company entered into an agreement with Bhutan Ventures Hospitality Private Limited "to operate and promote the Resort in the Kingdom of Bhutan". Also in 2013 its Maldives subsidiary entered into an agreement with Leisure Frontiers Private Limited to provide hotel and resort services, and the right to use its trademark. In 2015, it loaned 2.4 million euros to Portuguese company Aquapura Douro Valley Hotels Villas & Spas, S.A. to buy five apartments located in the Douro Valley. It also has agreements with Sustainable Luxury Management (Thailand) Limited, Six Senses Europe Limited, and Guangxi Yangshuo Riverside Resort Hotel Company Limited, a Chinese company. In China the Mauritius company also operates Six Senses Qing Cheng Mountain (a/k/a Evason Qing Cheng Mountain, a Botanic Property). In 2016, it operated a spa out of a Courchevel property, in the French Savoie region. It also operates Six Senses Spa in Punta Cana in the Dominican Republic.	Worldwide -mainly in Maldives, Cyprus, Sri Lanka, Thailand and United Kingdom	N/A	https://www.sixsenses.com/	Mauritius/Sri Lanka, Mauritius/India	The company did not respond to a request for comment from ICIJ.
171	Tana Oil and Gas Limited	Mohamed Abdirahman Hassan	Category 2 Global Business Company*	6 September 2012*	Active*	Mohamed Abdirahman Hassan (6 September 2012-, address in Kenya)	Mohamed Abdirahman Hassan	The Mauritius company was managed and administered by Codan (Mauritius) Limited, which was also the registered agent.	Mohamed Abdirahman Hassan (30 August 2012-, address in Kenya)	According to a business plan dated in 2012, "Mohamed Abdirahman intends to invest through Mauritius and incorporate a Global Business Licence Category 2 company. The Mauritius company will be a shareholder of a Mauritius company involved in two consessions in Kenya." "The Company will form part of a group business activities which are focused on investments with particular focus on the industrial, oil and gas, manufacturing, healthcare and education sectors, and in this particular case in Kenya."	Kenya	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
172	Thermal Valorisation Co Ltd	European Investment Bank	Domestic Company*	8 October 2014*	Active*	Omnicane Thermal Energy Operations (La Baraque) Limited, Omnicane Thermal Energy Operations (St Aubin) Limited, Terragen Ltd*	N/A	In 2016, Conyers "acted as special Mauritius legal counsel as to matters of Mauritius law to European Investment Bank (the “Bank”) in connection with the Company’s entry into a finance contract for credit facilities of Euro 8,000,000 from the Bank".	HAREL MARIE DONALD HENRI (2 November 2018-, address in Mauritius), DECROP LOUIS THORWALD (26 April 2016-, address in Mauritius), GERARD JEAN MICHEL (16 February 2015-, address in Mauritius), IWEINS JEAN MARC (10 January 2019-, address in Mauritius), JAEN JEROME OLIVIER (12 February 2015-, address in Mauritius), MAIGROT NICOLAS MARIE EDOUARD (1 January 2016-, address in Mauritius), MARRIER D'UNIENVILLE JACQUES PHILLIPE HENRI (8 October 2014-, address in Mauritius)*	The company is a subsidiary of sugarcane producer and thermal plan owner, Omnicane Limited. According to Omnicane's 2017 annual report, Thermal Valorisation Co Ltd is a "Carbon Burn Out Unit". "With the residues (coal fly and bottom ash) collected from the cogeneration power plants, our carbon burn out unit produces cement additive for the construction industry."	Mauritius	Omnicane Limited	http://www.omnicane.com/	N/A	The company did not respond to a request for comment from ICIJ.
173	Thunderbird 1 Leasing Limited	Aircastle Limited	Category 1 Global Business Company*	13 October 2010*	Active*	Aircastle Investment Holding 3 Limited (13 October 2010-). Indirect Shareholders: Aircastle Holding Corporation Limited, AYR Delaware LLC.	Aircastle Limited	Codan provided the registered office, and administrative, management and directorship services	Ron Wainshal (13 October 2010-, address in the United States), Michael Inglese (13 October 2010-, address in the United States), David Walton (13 October 2010-, address in the United States), Alexander Adler Green (address in the United States, in replacement of David Walton)	According to the company's business plan, the company's purpose is "Leasing of aircraft through an operation Lease to South African Airways". In 2011, the Mauritius company leased an Airbus A330-200 from Cayman company Air Knight 5 Leasing Limited, and sub-leased it to South African Airways.	South Africa	Aircastle Limited	https://www.aircastle.com/	Mauritius/South Africa	The company did not respond to a request for comment from ICIJ.
174	Thunderbird 2 Leasing Limited	Aircastle Limited	Category 1 Global Business Company*	13 October 2010*	Active*	Aircastle Investment Holding 3 Limited (13 October 2010-). Indirect Shareholders: Aircastle Holding Corporation Limited, AYR Delaware LLC.	Aircastle Limited	Codan provided the registered office, and administrative, management and directorship services	Ron Wainshal (13 October 2010-, address in the United States), Michael Inglese (13 October 2010-, address in the United States), David Walton (13 October 2010-, address in the United States), Alexander Adler Green (address in the United States, in replacement of David Walton)	According to the company's business plan, the company's purpose is "Leasing of aircraft through an operation Lease to South African Airways". In 2011, the Mauritius company leased an Airbus A330-200 from Cayman company Air Knight 5 Leasing Limited, and sub-leased it to South African Airways.	South Africa	Aircastle Limited	https://www.aircastle.com/	Mauritius/South Africa	The company did not respond to a request for comment from ICIJ.
175	Thunderbird 3 Leasing Limited	Aircastle Limited	Category 1 Global Business Company*	13 October 2010*	Active*	Aircastle Investment Holding 3 Limited (13 October 2010-). Indirect Shareholders: Aircastle Holding Corporation Limited, AYR Delaware LLC.	Aircastle Limited	Codan provided the registered office, and administrative, management and directorship services	Ron Wainshal (13 October 2010-, address in the United States), Michael Inglese (13 October 2010-, address in the United States), David Walton (13 October 2010-, address in the United States), Alexander Adler Green (address in the United States, in replacement of David Walton)	According to the company's business plan, the company's purpose is "Leasing of aircraft through an operation Lease to South African Airways". In 2011, the Mauritius company leased an Airbus A330-200 from Cayman company Air Knight 5 Leasing Limited, and sub-leased it to South African Airways.	South Africa	Aircastle Limited	https://www.aircastle.com/	Mauritius/South Africa	The company did not respond to a request for comment from ICIJ.
176	Thunderbird 4 Leasing Limited	Aircastle Limited	Category 1 Global Business Company*	13 October 2010*	Active*	Aircastle Investment Holding 3 Limited (13 October 2010-). Indirect Shareholders: Aircastle Holding Corporation Limited, AYR Delaware LLC.	Aircastle Limited	Codan provided the registered office, and administrative, management and directorship services	Ron Wainshal (13 October 2010-, address in the United States), Michael Inglese (13 October 2010-, address in the United States), David Walton (13 October 2010-, address in the United States), Alexander Adler Green (address in the United States, in replacement of David Walton)	According to the company's business plan, the company's purpose is "Leasing of aircraft through an operation Lease to South African Airways". In 2011, the Mauritius company leased an Airbus A330-200 from Cayman company Air Knight 6 Leasing Limited, and sub-leased it to South African Airways.	South Africa	Aircastle Limited	https://www.aircastle.com/	Mauritius/South Africa	The company did not respond to a request for comment from ICIJ.
177	Tianjin Holding Company Limited	Standard Chartered Bank (Hong Kong) Limited	Category 1 Global Business Company*	19 May 2005*	Active*	N/A	N/A	In 2011 Conyers provided a legal opinion about a loan to Dynasty Property Investment (Holdings) Limited provided by Standard Chartered Bank (Hong Kong) Limited.	N/A	N/A	China	Dynasty Property Investment Limited	N/A	N/A	The company did not respond to a request for comment from ICIJ.
178	Tianli Africa Cotton (Mauritius) Limited	China-Africa Development Fund	Category 1 Global Business Company*	26 February 2014*	Active*	Tianli Africa Cotton Limited	N/A	Codan provided secretary, management and directorship services. It was also the company's registered agent.	Zhang Hongyun, Wang Zaijing, Shen Dongxiong, Stephen Scali, Ashvan Bhav Luckraz	This Mauritius company was set up by the China-Africa Development Fund to finance a cotton planting project in Madagascar in 2014.	Madagascar	N/A	N/A	Mauritius/Madagascar	The company did not respond to a request for comment from ICIJ.
179	Tinsley Holdings Limited	China CITIC Bank International Limited	Category 1 Global Business Company*	30 April 2001*	Active*	Shui On Cement (Guizhou) Limited	N/A	In 2012 Conyers provided a legal opinion and prepared draft resolutions for two Mauritius companies, Top Bright Investments Limited and Tinsley Holdings Limited as part of a HK$250M refinancing loan provided by China CITIC Bank International Limited to SOCAM Development Limited (formerly known as Shui On Construction and Materials Limited), the "ultimate holding company" of the Mauritius companies.	Lo Hong Sui, Vincent; Choi Yuk Keung, Lawrence; Wong Kun To, Philip; Jayechund Jingree; Sushil Kumar Jogoo	The company was used in connection to a loan to its ultimate holding company	N/A	SOCAM Development Limited	http://www.socam.com/html/eng/front/index.asp	N/A	The company did not respond to a request for comment from ICIJ.
180	Tobène Mauritius	International Finance Corporation	Category 1 Global Business Company*	9 July 2014*	Active*	Melec PowerGen Inc	N/A	In 2015 Conyers reviewed an Offshore Share Pledge Agreement between the Mauritius company and Melec Powergen Inc. whereby Tobène Power SA, a Senegalese company received a loan from IFC and Banque Ouest Africaine de Développement.	N/A	According to a 2015 Offshore Share Pledge Agreement, Tobene Power S.A. intended "to develop, construct, operate and maintain an 96 MW, heavy fuel-oil fired diesel power generation plant, to be located in Taiba Ndiaye, Senegal approximately 90 km Northeast of Dakar".	Senegal	According to the offshore pledge agreement, the Mauritius company holds at least 90% of the Senegalese power company Tobene Power S.A. Lebanese-based Melec Powergen Inc. is the parent of the Mauritius company.	http://www.tobenepower.com/	N/A	The company did not respond to a request for comment from ICIJ.
181	Tomkins Mauritius Company Limited	Tomkins Finance Limited	N/A	N/A	N/A	Tomkins Finance Limited	N/A	In 2012 Conyers helped draft a step plan for the acquisition of the Mauritius company by the Canada Pension Plan Investment Board following their buying Tomkins Plc in 2010.	Kathleen Lai Fat Fur, Christian Kien Ngok Li Kwet Liit	According to a structure chart provided to Conyers, the Mauritius company owns two Indian companies: Caryaire Air Systems Components Pte. Ltd., and Rolastar Private Ltd., both HVAC systems components manufacturing companies.*	India	Canada Pension Plan Investment Board	http://www.cppib.com/en/	N/A	The company did not respond to a request for comment from ICIJ.
182	Top Bright Investments Limited	China CITIC Bank International Limited	Category 1 Global Business Company*	26 September 2001*	Defunct (date unknown)*	Shui On Cement (Guizhou) Limited	N/A	In 2012 Conyers provided a legal opinion and prepared draft resolutions for two Mauritius companies, Top Bright Investments Limited and Tinsley Holdings Limited as part of a HK$250M refinancing loan provided by China CITIC Bank International Limited to SOCAM Development Limited (formerly known as Shui On Construction and Materials Limited), the "ultimate holding company" of the Mauritius companies.	Lo Hong Sui, Vincent; Choi Yuk Keung, Lawrence; Wong Kun To, Philip; Jayechund Jingree; Sushil Kumar Jogoo	The company was used in connection to a loan to its ultimate holding company	N/A	SOCAM Development Limited	http://www.socam.com/html/eng/front/index.asp	N/A	The company did not respond to a request for comment from ICIJ.
183	Trend Capital India Holding Ltd	Trend Capital AG	Category 1 Global Business Company*	29 December 2008*	Defunct (date unknown)*	Trend Capital GmbH & Co. Indien 1 KG	N/A	In 2010 Conyers provided legal advice in relation to a share transfer and drafted related documents.	N/A	N/A	N/A	Trend Capital AG	N/A	Applied for a Tax Residency Certificate (unknown which one)	The company did not respond to a request for comment from ICIJ.
184	Trident Enterprises Limited	Investec Bank Plc / Montrose Global	NA	NA	NA	Dac Aviation International Limited	N/A	In a 2012 email, Conyers said it had been hired as Mauritian counsel in relation to "an aircraft finance transaction". This transaction involved Mauritius company Trident Enterprises Ltd which would enter into a "sale and leaseback arrangement with MG Kenya Leasing Limited", and Irish company, and a "subsequent sub-lease" from Trident to DAC Aviation (EA) Limited, a Kenyan company. The aircraft purchase was financed by Investec.	Emmanuel Anassis, Alain Desrocher	The Mauritius company secured several loans from Kenyan-based Eastern and Southern African Trade and Development Bank to finance aircrafts (a DHC 5E Buffalo and a DHC-8-315 bought in 2005; and a DHC-8-300 Series bought in 2006). Two of those aircrafts, the Bombardier 8-300 and 8-315, were sold to MG Kenya Leasing Limited and then leased back to the Mauritius company, which then sub-leased them to Dac Aviation (EA) Limited, a Kenyan company and subsidiary of Canadian-based DAC Aviation international.	Kenya	Dac Aviation International Limited	http://dacaviation.com/	N/A	The company did not respond to a request for comment from ICIJ.
185	Ubongo Group	Ubongo Ltd	Category 1 Global Business Company*	24 December 2015*	Active*	Doreen Kessy (at the time of incorporation)	Nisha Ligon, Arnold Minde, Thomas Ng’atigwa, Rajab Semtawa, Cleophace Ng’atigwa, Education Design Studio Inc.	In 2015 Conyers helped the Tanzanian company Ubongo restructure its ownership by moving it from the US to Mauritius. According to an internal Conyers document, "When Ubongo Inc. is dissolved, the shares it held in Ubongo Ltd. will be distributed to Nisha Ligon and EDSi" (Education Design Studio Inc.)". Codan was the company administrator.	Doreen Kessy (address in Tanzania)	The Mauritius company's purpose is investment holding: it invests in companies "which produce and distribute educational media", according to its business plan. Ubongo Group bought shares from the Tanzanian company Ubongo Ltd. from all its shareholders, only to sell the shares back to them. At a later stage, Ubongo sold its intellectual property rights on "Ubongo Kids" seasons 1 and 2, and "Akili and Me", to its Mauritius parent company. Ubongo Group then became the recipient of royalties and fees originating from the licensing or the Ubongo programmes, and loaned money to the Tanzanian Ubongo to work on season 3 of "Ubongo Kids" and season 2 of "Akili and Me". Ubongo Group was also the recipient of investment from Pearson Affordable Learning Fund, Omidyar Network and Village Capital.	Tanzania	Ubongo Group is the parent company of Ubongo Ltd	https://www.ubongo.org/	Mauritius/Rwanda, Mauritius/Uganda, Mauritius/South Africa	Ubongo Ltd told ICIJ: "Our former company, Ubongo Limited, was seeking to raise impact investment from international investors to grow our operations and impact across Africa. The investors requested that we open a Mauritius parent company in which they could invest and hold shares as we grew to more offices across the continent. We sought and received advice from KPMG on how to structure this. However, through this process we determined that a for-profit model was not the right way for us to grow our impact and achieve our mission, so we did not follow through with the plan or recommendations. We cancelled the investment round before receiving any funds, and instead re-registered as a non-profit organization to better align our funding and structure with our mission."
186	UBS (Mau) India Equity Fund	UBS Global Asset Management (Singapore) Ltd	Category 1 Global Business Company*	15 December 2011*	Defunct (date unknown)*	UBS Global Asset Management (Singapore) Ltd. (15 December 2011-)	N/A	Codan provided management and directorship services while Conyers reviewed the constitution documents	Scott Eric Keller (15 December 2011-21 April 2014, address in Singapore), George Peter Sobek (15 December 2011-6 September 2013, address in Hong Kong), Massimiliano Spoto (6 September 2013-, address in Hong Kong), Sonia Xavier, Sameer Khalid Tegally	The Mauritius company was a collective investment scheme (CIS). According to its business plan, its objective was "to earn attractive returns by investing under normal circumstances in a portfolio of investments in a select number of Indian Businesses that aims to track, before expenses, the price and income performance of the MSCI India Index. While the primary strategy is to invest in listed securities, the Company may also invest in unlisted securities." In 2014, UBS closed down the company.	India	UBS AG	https://www.ubs.com	Mauritius/India	UBS told ICIJ that "The fund was closed a number of years ago."
187	UBS (Mau) India Fixed Income Fund	UBS Global Asset Management (Singapore) Ltd	Category 1 Global Business Company*	15 December 2011*	Defunct (date unknown)*	UBS Global Asset Management (Singapore) Ltd. (15 December 2011-)	N/A	Codan provided management and directorship services while Conyers reviewed the constitution documents	Scott Eric Keller (15 December 2011-21 April 2014, address in Singapore), Balasubramanian Venkatesan (15 December 2011-21 June 2013, address in Singapore), Zhi-Ming Zhong (21 June 2013-, address in Singapore), Sonia Xavier, Sameer Khalid Tegally	The Mauritius company was a collective investment scheme (CIS). According to its business plan, its objective was "to seek to generate returns through direct or indirect investments in debt, credit, hybrid and money market instruments related to India. The Company will seek to primarily generate returns through a combination of capital appreciation and current income." In 2014, UBS closed down the company.	India	UBS AG	https://www.ubs.com	Mauritius/India	The company did not respond to a request for comment from ICIJ.
188	Ulticor Limited	Sempris LLC	Domestic Company*	11 October 2011*	Defunct (20 May 2014)*	Sempris LLC*	N/A	Codan was the company secretary and provided directorship services.	MGGOWAN MICHAEL THOMAS (11 October 2011-), RICHARDS GEORGE STEPHEN (11 October 2011-), XAVIER ANNE MARIE-LOURDES SONIA (11 October 2011-)*	According to the business plan, "The Company will process merchant transactions via contract with the State Bank of Mauritius."	Mauritius	Sempris LLC	http://www.sempris.com/	N/A	The company did not respond to a request for comment from ICIJ.
189	Umati Capital Limited	Umati Capital (Kenya) Limited	Category 2 Global Business Company*	27 September 2012*	Active*	Seed Preference Shareholder: Accion Africa-Asia Investment Company Series A Preferred Shareholders: Blue Haven Alternatives LLC, Adolf H Lundin Charitable Foundation, Accion Asia Africa Investment Company, IDP Foundation Inc Common Holders: Joseph Mucheru (address in Kenya), Dominic Kiarie (address in Kenya), Anne Marie van Swinderen (address in The Netherlands), Ace Micro Services Limited (address in Kenya), Dataposit Limited (address in Kenya), Ivan Kyeswa Joseph Mbowa (address in Kenya), Munyutu Waigi (address in Kenya)	N/A	In 2015 Conyers reviewed documents regarding a loan made by Advance Global Capital Limited to Umati Capital, a Kenyan company, which was transferred to the Mauritius company.	Advance Strike Ltd, Ivan Mbowa, Munyutu Waigi	According to an internal document, "Advice on digital trade financing", prepared by Conyers in 2015, Umati Capital Mauritius is "a financial services company that offers various credit products to farmers, suppliers, processors, manufacturers and traders in the agribusiness sector through Umati Capital Kenya Limited as the disbursal agent. " Services provided by Umati in Kenya include Standard Invoice Discounting, Supply Chain Financing and Outsourced Payment Services. The founders are Ivan Mbowa and Munyutu Waigi, both with addresses in Kenya.	Kenya	Umati Capital Limited is the majority shareholder of Umati Capital (Kenya) Limited	https://umaticapital.com/	N/A	The company did not respond to a request for comment from ICIJ.
190	United Sphere Limited	Ahli United Bank (UK) Plc	Category 2 Global Business Company*	30 May 2008*	Active*	Sole shareholder: Dr Munem Abbas Husain Haffadh (address in Bahrain)	N/A	According to a 2012 internal email, Conyers was retained by Ahli United Bank to "issue a legal opinion with respect to the refinancing of United Sphere Limited's real property at 57 Maitland Court, Lancaster Terrace, London W2 3PE."	Munem Abbas Hussain Haffadh	The Mauritius company is the tenant of flat 57, Maitland Court, Lancaster Terrace in London. In 2013 Ahli United Bank (UK) Plc lent it £700,000 to refinance the property.	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
191	Venture Garden Group	Venture Garden Group	Category 1 Global Business Company*	28 May 2015*	Active*	Ordinary Shares: Olubunmi Akinbanjo Akinyemiju (28 May 2015-), Olubukunmi Olufemi Demuren (28 May 2015-). Non - Redeemable Non-Voting Share: Olubunmi Akinbanjo Akinyemiju. Ordinary Redeemable Voting Shares: EAN Aerofleet Services Limited, Olubukunmi Olufemi Demuren, Pixel Bit Technologies Limited, Olubunmi Akinbanjo Akinyemiju, Ademola Idris Idowu, John Woodbury Gilkey III, Vetiva Trustees Limited, VGG InvestCO.	Olubunmi Akinbanjo Akinyemiju, Olubukunmi Olufemi Demuren	Codan was the company secretary. Conyers provided legal advice.	Olubunmi Akinbanjo Akinyemiju (28 May 2015-), Olubukunmi Olufemi Demuren (28 May 2015-), Steven Robert Flynn (28 May 2015-), Jonathan Josef Knapp (28 May 2015-), Graig Campbell Wilson (17 August 2015-), Andile Abner Ngcaba (31 August 2015-)	According to its business plan, the company will act as an investment holding to the subsidiaries in Nigeria, which "will provide technologies to enable payment processing, revenue collection and data-gathering to governments and corporate across Africa. They will provide technological services in the following sectors namely Education, Oil and Gas, Power, Finance and Aviation and may also offer technological services in other sectors depending on the business climate in the future targeted markets. The targeted market shall be Nigeria in a first instance followed by other African countries (excluding Mauritius) in due course. In the long run, the Company may expand its scope of investment to other countries in Africa (as maybe agreed by the Board of Directors)." Venture Garden Group is the parent company of Venture Garden Nigeria Limited, incorporated in Nigeria.	Nigeria in a first instance followed by other African countries (excluding Mauritius)	Venture Garden Group	http://venturegardengroup.com/	N/A	The company did not respond to a request for comment from ICIJ.
192	VIBE Equity India Fund	Citigroup	Category 1 Global Business Company*	6 February 2012*	Defunct (date unknown)*	N/A	N/A	Conyers provided legal advice to Citigroup in regards to the fund's offering memorandum.	N/A	The Mauritius company is a collective investment scheme. According to its offering memorandum, "The investment objective of the Company is to provide Shareholders with exposure to the performance, after fees and expenses, of the Citi Volatility Balanced Beta (VIBE) Equity India Net Total Return Index (“the Index”), with Bloomberg code CIISRLIT". The investment manager is Citigroup First Investment Management Limited, while the sub-investment manager is Citigroup Global Markets Mauritius Private Limited.	India	N/A	N/A	Mauritius/India	The company did not respond to a request for comment from ICIJ.
193	Videocon Mauritius Energy Limited	ONGC Videsh Limited and Oil India Limited	Category 2 Global Business Company*	9 September 2010*	Active*	N/A	N/A	Conyers advised Indian company ONGC Videsh Limited and Oil India Limited during its "acquisition of Videocon Mozambique Rovuma I Limited for US$2.4 billion", according to a 2016 summary document.	N/A	In June 2013 the Mauritius company transferred its shares in Videocon Mozambique Rovuma 1 Limited to its parent company, ONGC Videsh Limited and Oil India Limited.	Mozambique	ONGC Videsh Limited and Oil India Limited	https://www.ongcindia.com	N/A	The company did not respond to a request for comment from ICIJ.
194	Viking Storage Solutions (Mauritius) Limited	CEPSA E.P., S.A.; Coastal Energy	Category 1 Global Business Company*	7 July 2009*	Defunct (date unknown)*	Ocean 66 Ltd. Indirect shareholders: Coastal Energy Ltd; Condor Acquisition (Cayman) Limited; CEPSA E.P. SA; Compania Espanola de Petroleas, S.A.U. According to a 2009 shareholders agreement, the only shareholder then was Conrad Clauson.	International Petroleum Investment Company	Codan was the registered agent; Conyers assisted the company in drafting contracts, resolutions, etc.	Randy L. Bartley, Luis Travesedo Loring, Salvador Manuel Bonacas Gutierrez. A 2009 shareholders agreement between Ocean 66 Ltd, Conrad Clauson and Viking mentioned that Conard Clauson and Edouard Etienvre were directors.	VSSM owns a vessel (crude tanker) and charter to NuCoastal (Thailand). According to a 2009 shareholders agreement between Ocean 66 Ltd and Norwegian magnate Conrad Clauson, who invested in Viking Storage Solutions, the Mauritius company was used to own a ship (the "Coastal Energy Resolution") specifically fitted for offshore activities and then chartered to the Thai gas extraction company. The ship has now changed name and flag; it was sold to a Dubai company, GMS JLT. In 2017, VSSM and Ocean 66 Ltd were amalgated into Ocean 66 Ltd. A $16,500,000 Intra-Group Loan Agreement VSSM had made in 2016 to CEPSA was then transferred to Ocean 66 Ltd as lender.*	Thailand	Coastal Energy Company	http://www.coastalenergy.com	Mauritius/Thailand	The company did not respond to a request for comment from ICIJ.
195	Vital Capital Investments II, Limited Partnership	Vital Capital	N/A	N/A	N/A	N/A	N/A	In 2014 Conyers provided legal advice about a private placement memorandum prepared by Vital Capital	N/A	According to the PPM, the company "Vital Capital Fund II, a USD $500 million private equity fund aimed at making large-scale Impact investments primarily in sub-Saharan Africa with the dual goal of improving quality of life while delivering risk-adjusted, market-rate returns."	Angola, Cameroon, Ethiopia, Gabon, Ghana, Mozambique, Rwanda, Tanzania and Uganda	Vital Capital	https://www.vital-capital.com	Applied for a Tax Residency Certificate (unknown which one)	The company did not respond to a request for comment from ICIJ.
196	Wal-Mart Mauritius (4) Holdings Co Ltd	Wal-Mart Stores, Inc	Category 1 Global Business Company*	15 March 2010*	Active*	N/A	N/A	In 2013 Conyers was asked by Wal-Mart to provide legal advice about Wal-Mart Mauritius (4) Holdings Co.'s investment in Cedar Support Services Limited to Bharti Ventures Limited. That same year, Conyers also provided advice about the set-up of a trust in Mauritius and in the British Virgin Islands.	N/A	N/A	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
197	Wallace Properties Limited	Wallace Partnership Group Limited	Category 2 Global Business Company*	23 November 2001*	Active*	Wallace Partnership Reversionary Group Holdings Limited	N/A	In 2012 Conyers provided advice regarding the Wallace Group's properties in the UK. According to a Conyers document dated in 2013, "The Wallace Group is a group which invests primarily in freehold property, mainly in UK. The ultimate shareholder of the Mauritius Company (Wallace Properties Limited), the Wallace Partnership, and its subsidiary undertakings (the Group) held more than 90,000 freehold reversionary and rent charges interests yielding ground rents and other amounts (the Assets). The Assets consist of a number of interests where the underlying lease exceeds 100 years (Non-reversionary Interests) and those where the underlying lease is less than 100 years (Reversionary Interests)."	Colin Barry Wagman, Peter John Goodkind, Michael Anthony Platt	The Wallace Group used the Mauritius company to "raise new finance" in 2012, used various offshore companies to transfer ownership in UK-based properties and loan itself the money to invest in those. According to a Conyers documented dated in 2013, "Certain steps were taken to reorganise the Group prior to the Note Issue in order to separate the Non-reversionary Interests and the Reversionary Interests within the Group, as advised by the Group tax advisers. Accordingly, certain shares were transferred and freehold properties acquired by the Mauritius Company." According to an internal checklist documenting the restructuring steps, the Mauritius company was at some stage a shareholder of BVI-registered company Freehold Properties GR No.1 Limited.	N/A	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
198	Web Energy Ltd	Web Energy Ltd	Category 1 Global Business Company*	24 February 1998*	Active*	Genting Sanyen Power (Labuan) Limited	N/A	In 2014 Conyers advised Web Energy about a share pledge in Lanco Kondapalli Power Limited, an Indian company. Conyers reviewed and drafted documents.	Ong Tiong Soon, Hee Kang Yow	The Mauritius company holds shares in Lanco Kondapalli Power Limited and was used "to finance part of the cost of development and construction of first-phase of 355 MW (ISO) and second-phase expansion of 366 MW combined cycle power plant at Kondapalli, Krishna District in the State of Andhra Pradesh, India", according to 2011 resolutions by the shareholder.	India	GENTING BERHAD	http://www.genting.com	N/A	The company did not respond to a request for comment from ICIJ.
199	Westcliff Holdings Ltd (formerly known as Higher Power Ltd)	HPL Properties (Indian Ocean) Pte Ltd	Category 1 Global Business Company*	21 February 2008*	Active*	Jennifer Randive (21 February 2008-, address in Dubai), Sandra Saksena (21 February 2008-, address in Dubai), Areej Investment (11 June 2012-, address in Dubai), HPL Properties (Indian Ocean) Pte. Ltd (18 December 2012-, address in Singapore)	N/A	In 2012, Conyers was going to conduct a due diligence review on Westcliff Holdings Ltd and "to review a share sale and purchase agreement in connection with HPL's purchase of shares in the Company from the vendor, Areej Properties, a Dubai sole proprietorship, owned by Mr Ali Saeed Juma Albwardy" according to an internal email. "The Company, in turn, will be acquiring a South African company called 80 Westcliff Proprietary Ltd from Orient Express Hotels."	Sandra Saksena (21 February 2008-11 June 2012, address in Dubai); Jennifer Randive (21 February 2008-11 June 2012, address in Dubai); Philip Edward D'Abo (11 June 2012-, address in Dubai); Ali Saeed Juma Albwardy (18 June 2012-, address in Dubai): Lim Tien Loek, Christopher (18 December 2012-, address in Singapore); Lau Buong Lik Stephen (18 December 2012-, address in Singapore)	The company is used for investments in South Africa	South Africa	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
200	Western Energy Mozambique Channel Production Company	Western Energy Production, LLC	Category 2 Global Business Company*	23 December 2013*	Defunct (date unknown)*	Western Energy East Africa Ltd	Steven Charles Marshall	Codan provided secretarial services and the registered office until 2015	Steven Charles Marshall (address in the United States), Aaron Botti (address in the United States)	The purpose of the Mauritius company is to "capture and develop oil and gas licenses in the Comoros Islands, East Africa, and other locations within the Mozambique Channel", according to the company's business plan. It's a subsidiary of Anguillan company Western Energy East Africa Ltd, itself a subsidiary of Western Energy Production LLC.	Mozambique Channel (incl Comoros islands)	Western Energy Production LLC	http://western-energy.com/	N/A	The company did not respond to a request for comment from ICIJ.
201	Whirlpool Mauritius Limited	Whirlpool	Category 1 Global Business Company*	16 September 1994*	Active*	N/A	N/A	In 2012 Conyers assisted Whirlpool with regard to its Luxembourg restructuring plan involving its subsidiaries Whirlpool International Holdings S.a r.l. and Whirlpool Luxembourg S.a r.l.	N/A	As part of the restructuring plan, the shares in the Mauritius company, Whirlpool Mauritius Ltd., were to be transferred by Whirlpool Luxembourg S.a r.l. to a new Luxembourg entity.	N/A	Whirlpool Corporation	https://www.whirlpoolcorp.com/	N/A	Whirlpool told ICIJ: "We can confirm that Whirlpool Mauritius is wholly owned by Whirlpool Luxembourg S.a.r.L. - a Luxembourg entity. Whirlpool does not discuss its corporate structure beyond what is disclosed in public record."
202	Wilco Ethical Investments	Quantum Holding Africa	Category 2 Global Business Company*	28 March 2013*	Active*	Mohammed Saifullah Khan (28 March 2013-, address in Dubai)	N/A	Codan (Mauritius) Limited to provide administrative and management services	Mohammed Saifullah Khan (28 March 2013-, address in Dubai)	The Mauritius company holds Mohammed Saifullah Khan's shares in Quantum Holding Africa (33.3%). According to is business plan, "Quantum Holding Africa will acquire a controlling interest in an existing real estate project in Dar es Salaam, Tanzania. The real estate project is being undertaken by Hifadhi Properties Company Limited, a company incorporated under the laws of Tanzania in September 2010. Symmetric Link Sdn Bhd, a company incorporated under the laws of Malaysia in March 2000, holds 60% of the shares of Hifadhi Properties Company Limited. Symmetric Link Sdn Bhd has been in operation since 2000 and has undertaken a number of real estate development projects in Asia and Africa. Quantum Holding Africa is unable to acquire a direct shareholding in Hifadhi Properties Company Limited because of certain share transfer restrictions in the joint venture agreement in place between the shareholders of Hifadhi Properties Company Limited and for a number of commercial reasons. Accordingly, Quantum Holding Africa is only able to acquire a controlling interest in Hifadhi Properties Company Limited, and in so doing take control of the Dar es Salaam real estate project, by acquiring two thirds (2/3) of the ordinary shares in Symmetric Link Sdn Bhd. Upon completion of the acquisition of shares in Symmetric Link Sdn Bhd, Quantum Holding Africa will control Symmetric Link Sdn Bhd and in so doing will effectively control Hifadhi Properties Company Limited. Quantum Holding Africa will then invest its own capital into Hifadhi Properties Company Limited to fund the cost of construction of a mixed use residential and commercial real estate development in Dar es Salaam. Quantum Holding Africa is buying into an existing company structure that has been in place for a number of years. There is no double tax treaty between Mauritius and Tanzania and in any event, Quantum Holding Africa, as a GBC2 company will not seek any tax treaty relief. The tax burden bourne by Quantum Holding Africa, and importantly its ultimate beneficiaries / sponsors, will be met and paid in full in the usual course in compliance with the taxation laws of Tanzania, Malaysia and Mauritius."	Malaysia, Tanzania	N/A	N/A	N/A	The company did not respond to a request for comment from ICIJ.
203	Wuhan Holding Company Limited	Standard Chartered Bank (Hong Kong) Limited	Category 1 Global Business Company*	19 May 2005*	Active*	N/A	N/A	In 2011 Conyers provided a legal opinion about a loan to Dynasty Property Investment (Holdings) Limited provided by Standard Chartered Bank (Hong Kong) Limited.	N/A	N/A	China	Dynasty Property Investment Limited	N/A	N/A	The company did not respond to a request for comment from ICIJ.
204		Total SA		N/A	N/A	N/A	N/A	In 2017 Conyers provided Total with information about investment structuring through Mauritius. This would help Total (through their advisor Gide) set up the fund in Mauritius so that "no withholding tax on distributions" of the fund to the investors would be held.	N/A	Setting-up of Fund in Mauritius (main fund in Mauritius and of a feeder fund in Europe). Investors: "TOTAL SA as sponsor (minority stake); African Development Finance Institutions, notably the African Development Bank which would invest directly into the main fund; European and other Development Finance Institutions: European Investment Bank, French Agence Française de Développement (AFD), OFIC…; Private investors comprising Bill & Melinda Gates Investment (BMGI), investment funds, pension funds, family offices… (but no corporate firms). TOTAL is targeting an initial closing for the Fund for an amount of approximately 50 million USD but the ultimate objective is 300 million USD".	Mostly Africa (75% of the portfolio of the Fund), South East Asian and Latin American developing and emerging countries (25%)	N/A	N/A	N/A	Total told ICIJ that as part of their Access To Energy program, launched by the Group in 2010, "Total has investigated in 2017 the possibility to invest in Africa and other emerging markets in the area of energy access. For this purpose, the Group has explored various options. Some external counsels provided the operational team with recommendations to set up an investment fund in Mauritius. Some of our initial target investors have indeed informed us that they wouldn’t be able to invest in funds registered outside Africa. Those elements led us to investigate and learn about the fund laws and regulation in Mauritius. Consistent with our tax policy, Total ‘s top management team rejected Mauritius as an acceptable location for hosting this investment. The decision was made to set up a dedicated team in France as part of Total Ventures (our internal venture capital fund). The investments are booked in a 100% owned subsidiary TEVI (Total Energy Ventures International), registered in France. Total is mindful of its responsibility and is committed to paying its fair share of taxes to the host countries of its operations, in compliance with applicable laws and conventions and in accordance with our Code of Conduct and tax policy available on our website." "As a consequence, the formation of affiliates worldwide is driven by business operations, as well as regulatory constraints. It is the Group’s long term commitment not to create affiliates in countries generally acknowledged as tax havens and to repatriate or liquidate existing affiliates, where feasible."


1	About
2	As part of the Mauritius Leaks investigation, ICIJ is publishing in this spreadsheet details of more than 200 companies that the Mauritius office of Conyers Dill & Pearman assisted.
3	The leaked data reflected in this spreadsheet goes to the end of 2017. Additional external information ICIJ’s research provided in the spreadsheet is identified with an asterisk (*) and is current through June 2019.
4	There are legitimate uses for offshore companies and trusts. We do not intend to suggest or imply that any people, companies or other entities included in this spreadsheet have broken the law or otherwise acted improperly.
5	To obtain more details about the data and the Mauritius Leaks investigation visit www.icij.org
6
7	Glossary
8	Name of Mauritius company:	the name given to the company, as shown in the Mauritius registry or on the Financial Services Commission website. If the company couldn't be found in the registry, the name reflects that found in the leaked files.
9	Name of end client:	the name of the company or individual who used, or was planning to use, the Mauritius company. The fact that a company or individual's name appears in this spreadsheet does not necessarily mean that they were a client of Conyers Dill & Pearman in Mauritius. Conyers was often contacted by their legal representative and may or may not have been in touch with the end client.
10	Type of company:	what ICIJ calls "Type of company" corresponds to the information the Mauritius company registry displayed as "Category" (in the case of Domestic Companies") or "Sub-category". According to the Mauritius' 2001 Companies Act, there are three main types of companies that can be incorporated in Mauritius: a Domestic Company, a Company holding a Category 1 Global Business Licence (GBL), and a Company holding a Category 2 GBL (http://companies.govmu.org/English/Our%20Sections/Pages/Companies.aspx). A Domestic Company is typically used for businesses looking to service Mauritian residents or invest in Mauritius. Companies with a Category 1 GBL are typically incorporated there for tax reasons. Although liable for a 15% tax rate on chargeable income, they take advantage of a Deemed Foreign Tax Credit (DFTC) of 80%, and therefore benefit from a tax rate of 3%. Also called Global Business Companies (GBC 1), they can apply for a Tax Residency Certificate (TRC) and use Mauritius' network of double tax treaties, too. GBC 2, on the other hand, are not liable for tax purposes in Mauritius, but cannot apply for TRC. When the information comes from the registry, ICIJ used an asterisk (*). If the information could not be found in the registry, ICIJ used "N/A".
11	Incorporation date:	the date the company was registered in Mauritius. This comes from the Mauritius registry of companies and the Financial Services Commission. In the few cases where ICIJ couldn't find the company in the registry, the date is replaced with "N/A". When the information comes from the registry, ICIJ used an asterisk (*).
12	Status (Winding-up date):	whether the company is still active or not. This comes from the Mauritius registry of companies and the Financial Services Commission. The company is "Active" if it's still operating and "Defunct" if it's not. The date when the company was effectively closed is indicated between brackets when ICIJ could verify this against official sources. When the information comes from the registry, ICIJ uses an asterisk (*). If the information could not be found in the registry, ICIJ uses "N/A".
13	Shareholders:	the companies or individuals who hold or held shares in the Mauritian company. The information comes from the leaked files unless otherwise indicated. ICIJ also checked the Mauritius company registry, which in rare cases provides the information about shareholders. When the information comes from the registry, ICIJ uses an asterisk (*).
14	Beneficial owners:	the companies or individuals who are the financial beneficiaries of the Mauritian company's activity. This information is never displayed in the Mauritius company registry. If there is information in the spreadsheet, it comes from the leaked files.
15	Conyers Dill's role in Mauritius:	the leaked files cover the period during which Conyers Dill & Pearman had an office active in Mauritius (2009-2017) and also contains documents from previous years as they relate to Conyers' activity. As Conyers is also active in other offshore jurisdictions (Bermuda, Cayman Islands and the British Virgin Islands), ICIJ only mentions the specific services it provided from Mauritius. This information always comes from the leaked files.
16	Directors:	the individuals who were named directors of the Mauritian company. Directors can also be employees of the firms providing offshore services to their clients. When a director's address and appointment dates are provided in the documents or in the company registry, ICIJ has added the information as well. When the information comes from the registry, ICIJ uses an asterisk (*).
17	Proposed activity:	this is a description of the Mauritian activity as it is described in the leaked files. It does not always mean that the proposed activity was undertaken. When information is quoted from the documents, ICIJ used quotation marks. ICIJ also sometimes provides context by using external sources. When that is the case, the source is mentioned.
18	Countries of activity:	the countries where the Mauritian company was used for various activities, such as investments in subsidiaries. This information is taken from the leaked files.
19	Parent company or affiliated:	Mauritius companies can be a subsidiary of a company based elsewhere, or have subsidiaries themselves. Whenever possible, ICIJ tried to provide the mother or daughter companies of the Mauritius company. Some are the same as the end client, others are not. When this information comes from sources outside of the leaked files, ICIJ uses an asterisk (*).
20	Company website:	the website of the parent company or, if the Mauritian company is the parent, the Mauritian company's website.
21	Tax Residency Certificate:	each company with a Global Business License 1 can apply annually for a tax residency certificate in Mauritius. Once a company has a TRC, it can take advantage of Mauritius' network of double tax treaties.
22	Comments received by ICIJ:	a summary of the comments ICIJ received from the end clients mentioned in the spreadsheet.
23	* :	ICIJ uses an asterisk in the fields where the information was taken from the Mauritius company registry. All the information in those fields comes from the same source. The information taken from the registry is current through July 2019.
24
25	Data updates
26	8 August 2019	ICIJ added a comment for Golden Agri-Resources Ltd and a new company, Latex Investments.