FTX加密货币交易所 2023.6.26……【媒体报道】特拉华州威尔明顿， 2023年 6 月 26 日 — FTX Trading Ltd. (d.b.a. FTX.com) 及其附属债务人（统称“FTX 债务人”）今天宣布发布第二份报告，其中详细介绍了FTX 集团前任管理团队混合和滥用 FTX.com 的客户存款（“报告”）。该报告基于 FTX 债务人的持续分析，旨在追踪和追回资产并最大限度地提高利益相关者的追回率。作为报告的一部分，FTX 债务人指出，截至申请日期，FTX.com 交易所欠客户约87 亿美元。这项工作由 FTX 债务人通过法律、重组、法务会计、资产追踪和追回、区块链分析和其他专家团队承担。
➤FTX 债务人首席执行官兼首席重组官 John J. Ray III 表示：“这份报告的发布进一步推进了我们既定的透明度目标，既涉及到有关 FTX.com 运营的事实，也涉及到以下重要问题：我们寻求最大程度的回收率。FTX 集团试图将其描绘成数字时代以客户为中心的领导者的形象只是一个海市蜃楼。从 FTX.com 交易所成立之初，FTX 集团就将客户存款和公司资金混合在一起，并在前任高管的指导和设计下肆意滥用它们。随着工作的进展，我们将继续报告我们的分析和调查结果，并继续致力于为债权人收回尽可能多的价值。”
➤报告称，FTX 前领导层“并非偶然混合和滥用客户存款”，领导层“在 FTX 集团高级律师”和其他人的协助下隐藏了其行为。他们“向银行和审计师撒谎，执行虚假文件，并将FTX集团从一个管辖区转移到另一个管辖权，从美国飞往香港再飞往巴哈马，不断努力确保避免他们的不当行为被发现。”因此：“尽管专家在法务会计、资产追踪和追回以及区块链分析等领域开展了大量工作，但追踪债务人的大量资产到任何特定的资金来源，或区分 FTX 集团的运营资金和客户的存款仍然极具挑战性。”一张 FTX 客户资金从“迄今为止确定的”主要存款账户中流出的图表清楚地表明了混乱的程度。报告称，这些资金流动是通过向银行歪曲其目的和许多其他虚假陈述而得以实现的。身份不明的 FTX 高级律师的参与被多次提及，并指出该律师解雇了一名对公司欺诈行为提出异议的级别较低的律师。
➤该报告还列出了 FTX 用混合账户中的客户和公司资产购买豪华房产的详细清单。据报告称，FTX 的前首席执行官 Sam Bankman-Fried 滥用客户资金，为员工、朋友和家人在巴哈马购买了多套总价值超过 2.43 亿美元的豪华房产。这些房产包括位于奥尔巴尼度假村社区的六居室、11,500 平方英尺的顶层公寓，目前 FTX 创始人及副手 Caroline Ellison、Nishad Singh 和 Gary Wang 等人都住在此处。此外，FTX 还斥资超过 1800 万美元在巴哈马群岛购买了名为“奥尔巴尼蜂巢”单位的房产，该社区占地 600 英亩，拥有高尔夫球场、马术活动、全方位服务的水疗中心以及其他设施。此外，FTX 还在“旧堡湾 A 地块”花费了超过 1600 万美元购买房产，该地区的房屋都拥有靠近水边的宽敞室外游泳池。

FTX Debtors Release Second Investigative Report
Published: Jun. 26, 2023 at 10:33 AM MDT|Updated: 14 hours ago

Details FTX’s Commingling and Misuse of Customer Deposits at FTX.com
Continues Series of Reports on Events Leading to FTX’s Insolvency

WILMINGTON, Del., June 26, 2023 /PRNewswire/ — FTX Trading Ltd. (d.b.a. FTX.com) and its affiliated debtors (together, the “FTX Debtors”), today announced the release of their second report, which details the commingling and misuse of customer deposits at FTX.com by FTX Group’s previous management team (the “Report”). The Report is based on the FTX Debtors’ ongoing analysis to trace and recover assets and maximize recoveries for stakeholders. As part of the Report, the FTX Debtors noted that the FTX.com exchange owed customers approximately $8.7 billion as of the petition date. This work was undertaken by the FTX Debtors through a team of legal, restructuring, forensic accounting, asset tracing and recovery, blockchain analytics, and other experts.

The full text of the Report has been posted on the quick links section of the FTX Debtors Kroll site at https://cases.ra.kroll.com/FTX/.

John J. Ray III, Chief Executive Officer and Chief Restructuring Officer of the FTX Debtors, said: “The release of this report furthers our stated objective of transparency, both about the facts uncovered about the operation of FTX.com and the important issues being navigated as we seek to maximize recoveries. The image that the FTX Group sought to portray as the customer-focused leader of the digital age was a mirage. From the inception of the FTX.com exchange, the FTX Group commingled customer deposits and corporate funds, and misused them with abandon at the direction and by the design of previous senior executives. We will continue to report our analysis and findings as our work progresses, and remain committed to recovering as much value as possible for creditors.”

The FTX Debtors’ review is ongoing, and the Report is part of a series regarding pre-petition events and issues that preceded the Chapter 11 cases. The FTX Debtors previously released first report identified and discussed control failures by FTX Group’s previous management team in critical areas, including management and governance, finance and accounting, digital asset management, information security and cybersecurity. The FTX Debtors expect to publish the third report of the series in August 2023.

U.S. Bankruptcy Court filings and other documents related to the court proceedings, including all reports produced by the FTX Debtors, are available at https://cases.ra.kroll.com/FTX/.(https://restructuring.ra.kroll.com/FTX/)

SOURCE FTX

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Here’s a list of Bahamas properties SBF bought with customer funds
COMPANIES • JUNE 26, 2023, 3:46PM EDT

QUICK TAKE
Over $243 million was spent on real estate in the Bahamas, according to the second report released by FTX debtors on Monday.
Former FTX CEO Sam Bankman-Fried spent millions over the course of two years on properties for employees and their friends and families, according to the report.

Former FTX CEO Sam Bankman-Fried spent millions of commingled customer funds on multiple million dollar luxury properties in the Bahamas for employees and their friends and families, according to the latest investigative report released by debtors on Monday.

Over $243 million was spent properties including the now infamous six-bedroom, 11,500 square foot penthouse at the Albany resort community in Nassau where the FTX founder and his lieutenants Caroline Ellison, Nishad Singh and Gary Wang, among others, all lived.

The report contained a detailed list of other properties executives are alleged to have purchased with funds from accounts that commingled customer and company assets.

The Albany Honeycomb units

The FTX Group spent upwards of $18 million on properties in the Bahamas called the “Albany Honeycomb” units, according to the report.

A similar unit in the complex, 6C, has almost 6,000 square feet and five bedrooms, according to a listing from Christie’s International Real Estate.

“The tastefully furnished living area benefits from a full wet bar with a wine cellar and floor-to-ceiling windows that opens to the breathtaking terrace overlooking the state-of-the-art mega yacht marina and turquoise blue waters,” that listing states. “The terrace is an entertainer’s dream, with a full kitchen, plunge pool and large family table.”

Albany itself is a “600-acre exclusive luxury community” with a golf course, equestrian activities, full-service spa, among other amenities, according to the listing.

Old Fort Bay Lot A

Over $16 million was spent on “Old Fort Bay Lot A,” according to the report. Though it’s not clear which lot is the one Bankman-Fried bought, others in the area boast homes with expansive outdoor pools close to the water’s edge, according to Sotheby’s International Reality.

That site was sold to Bankman-Fried on April 7, 2022, according to the report.

The listings were part of a 33-page report released on Monday detailing the commingling and misuse of customer deposits at the now bankrupt exchange. Customers are owed about $8.7 billion.

“The image that the FTX Group sought to portray as the customer-focused leader of the digital age was a mirage,” FTX CEO and chief restructuring officer John J. Ray lll said in a statement. “From the inception of the FTX.com exchange, the FTX Group commingled customer deposits and corporate funds, and misused them with abandon at the direction and by the design of previous senior executives.”

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FTXの不正流用資金　これまでに70億ドルを回収 ｜ 複雑な資金の流れの一部も明らかに

2023年06月27日 / 13:55

FTXはこれまでに約70億ドルの流動資産を回収し、さらなる資産の調査・回収が続いている。これはFTX債務者の第2次中間報告書で、FTXのジョン・レイCEOが6月26日に発表したものだ。しかし、資金の混在が進んでいるため、その努力が複雑化している。

FTX債務者はFTXおよびその関連会社で構成され、顧客資産の不正流用額を現在87億ドル見積もっている。そのうちの大部分、約64億ドルは法定通貨とステーブルコインであり、FTXは会計上これらを区別していなかった。

FTXの旧経営陣は「顧客の預金を偶然に誤って混在させたり悪用したわけではなかった」と報告書は主張し、「FTXグループの弁護士」と他の人々の助けを借りて行動を隠蔽したという。その結果、「犯罪捜査、資産の追跡と回収、ブロックチェーン分析などの専門家による広範な作業にもかかわらず、債務者の資産の大部分を特定の資金源にまで追跡することは非常に困難であり、FTXグループの運用資金と顧客からの預金を区別することはできない」という。

混乱の程度は、これまでに特定された主要な預金口座からFTX顧客資金の流出を示す図によって強調された。これらの流れは、銀行に対する虚偽目的による指示などによって可能になったと報告書は述べている。

資金の流れを示した図は、FTXが崩壊する前の状況を示している。FTX元CEOのサム・バンクマン-フリード氏（SBF）が米国議会に対して行った発言にさえも虚偽が含まれていた。報告書では、名前が示されていないFTX弁護士の関与が繰り返し言及され、その弁護士が会社の詐欺的な慣行に異議を唱えた他の弁護士を解雇したことが指摘されている。不正に流用された資金は、政治献金や慈善団体への寄付、会社の投資や買収、豪華な不動産購入などに使われたと報告書は主張している。

「FTXシニアエグゼクティブ（SBF、ゲイリー・ワン氏、ニシャド・シン氏）と（アラメダリサーチCEOのキャロライン）エリソン氏は、FTX.comの顧客預金の混在と悪用によって生じたFTX.comの未公表の法定通貨負債を非公式に追跡していた」と報告書は述べている。彼らの見積もりは、89億ドルから100億ドルであり、これはFTX債務者の見積もりよりもやや高いものとなっている。