{"id":11180,"date":"2022-12-21T10:11:09","date_gmt":"2022-12-21T10:11:09","guid":{"rendered":"https:\/\/www.martinsdelima.com\/fraud-caused-by-a-bank-executive\/"},"modified":"2026-02-12T11:03:53","modified_gmt":"2026-02-12T11:03:53","slug":"fraud-caused-by-a-bank-executive","status":"publish","type":"page","link":"https:\/\/www.martinsdelima.com\/en\/fraud-caused-by-a-bank-executive\/","title":{"rendered":"Fraud caused by a bank executive"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"11180\" class=\"elementor elementor-11180 elementor-1456\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5861a17 elementor-section-full_width elementor-section-stretched elementor-section-height-min-height elementor-section-height-default elementor-section-items-middle\" data-id=\"5861a17\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ea42bdb\" data-id=\"ea42bdb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8924fce elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"8924fce\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>Experiences<\/b><br><b>Economic Criminal Law<\/b><br>Fraud perpetrated by a bank executive, including hidden transactions and refutation of damages<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9dff6a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9dff6a0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c3e38d1\" data-id=\"c3e38d1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78fa56c elementor-widget elementor-widget-text-editor\" data-id=\"78fa56c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6>A <strong>family group with multiple companies<\/strong> detected <strong>serious inconsistencies in the information<\/strong> received regarding their <strong>financial positions<\/strong> and the evolution of their <strong>investments<\/strong>. The problem, as described in the report, was framed within a <strong>de facto management operation<\/strong> by a manager, with a very broad scope of action over the purchase and sale of assets, which ended up leading to a scheme of <strong>concealment and manipulation of the economic reality<\/strong>. <\/h6><h6>The core of the case was that, to sustain the system&#8217;s operation, the manager allegedly <strong>concealed losses<\/strong> and, when there were returns in certain accounts, <strong>did not communicate them<\/strong> in order to use them as a \u201ccompensation mechanism\u201d against losses from other positions. The direct consequence was a continuous distortion of the information provided to the client, supported by the <strong>issuance of documentation with apparent results inconsistent with reality<\/strong>. <\/h6><h6>In addition, the report identifies an especially relevant element in economic criminal law: the <strong>existence of a \u201chidden\u201d bank account<\/strong>, <strong>unknown to the account holders<\/strong>, from which <strong>transactions were executed without the knowledge<\/strong> or control of the <strong>client<\/strong>. Precisely because of this lack of knowledge, the expert analysis considers that <strong>the transactions carried out from that account are imputed as damages<\/strong>, as there was no possibility of informed authorization by the account holder. <\/h6><h6>The operation was not limited to simple charges or withdrawals: <strong>movements between accounts<\/strong>, transactions with <strong>derivatives<\/strong>, and inflows\/outflows both to the account holders themselves and to <strong>third parties (other clients)<\/strong> are described, in addition to accessory concepts such as commissions and interest. This reality is key because it allows us to explain why a global or partial approach may fail: part of the \u201cvoid\u201d in an account may be linked to <strong>transfers and cleanups between clients<\/strong> which, if not reconstructed, leave the analysis incomplete. <\/h6><h6>In contrast to external reports based on aggregate estimates, martinsdelima worked on the technical defense of the case, pointing out critical points: <strong>changes in the sample of injured parties that distort proportions<\/strong>, <strong>non-individualized global calculations<\/strong> (with explicit recognition of a lack of precision at the individual level), and <strong>underestimations for not considering cross-transactions between clients<\/strong> and focusing only on what ends up in the manager&#8217;s assets.<\/h6><h6>martinsdelima&#8217;s methodology was based on a <strong>forensic and traceable reconstruction<\/strong>:<\/h6><h6>(i) <strong>classification of transactions by type<\/strong> (recognized vs. unrecognized transactions),<\/h6><h6>(ii) separation between <strong>visible account and hidden account<\/strong>, and<\/h6><h6>(iii) <strong>segmentation of inflows\/outflows by nature<\/strong> (derivatives, transfers, commissions, etc.) to identify what was authorized and what was not.<\/h6><h6>In parallel, the <strong>required documentary compliance in the contracting of derivatives<\/strong> was reviewed (process, documentation, and logic of suitability\/convenience), reinforcing the technical analysis of the complex operation and its risks. <strong>The result was a solid, defensible, and understandable expert position<\/strong>, which allowed us to <strong>sustain a well-founded quantification<\/strong> and, above all, to <strong>dismantle the methodological weaknesses<\/strong> of aggregate approaches: <strong>when you get down to the details, you see the transfers, allocations, and circuits that explain the economic reality of the case.<\/strong><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ExperiencesEconomic Criminal LawFraud perpetrated by a bank executive, including hidden transactions and refutation of damages A family group with multiple companies detected serious inconsistencies in the information received regarding their financial positions and the evolution of their investments. The problem, as described in the report, was framed within a de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-templates\/template-pagebuilder-full-width.php","meta":{"footnotes":""},"class_list":["post-11180","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fraud caused by a bank executive - Martinsdelima<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.martinsdelima.com\/en\/fraud-caused-by-a-bank-executive\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fraud caused by a bank executive - Martinsdelima\" \/>\n<meta property=\"og:description\" content=\"ExperiencesEconomic Criminal LawFraud perpetrated by a bank executive, including hidden transactions and refutation of damages A family group with multiple companies detected serious inconsistencies in the information received regarding their financial positions and the evolution of their investments. 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