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{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
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{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr{\*\falt Calibri};}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek{\*\falt Calibri};}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur{\*\falt Calibri};}
{\fhiminor\f31573\fbidi \fswiss\fcharset177\fprq2 Calibri (Hebrew){\*\falt Calibri};}{\fhiminor\f31574\fbidi \fswiss\fcharset178\fprq2 Calibri (Arabic){\*\falt Calibri};}{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic{\*\falt Calibri};}
{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese){\*\falt Calibri};}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
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\af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid6505435 S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3570245 
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\ltrch\fcs0 \b\f39\fs24\insrsid12745961  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid6780725 and Ms. L. Bokini}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid1924291  for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid3014890 
FICAC}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid465108 
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\af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid6780725 Mr. R Vananalagi and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid3014890 Mr. J. Daurewa for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid12745961 Accused}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f39\fs24\insrsid465108\charrsid4461381 
\par }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid465108 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid465108\charrsid465108 Hearing\tab :\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid3014890 14 September}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid1924291 , 2018}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid465108 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid3014890 Sentence}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid6623070 \tab :\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid3014890 28 December}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f39\fs24\insrsid1011404 , 2018}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid5195174 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid1924291 
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{\sp{\sn fBehindDocument}{\sv 0}}{\sp{\sn fHidden}{\sv 0}}{\sp{\sn sizerelh}{\sv 0}}{\sp{\sn sizerelv}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8192\dpline\dpptx0\dppty0\dpptx9806\dppty0
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{\shp{\*\shpinst\shpleft-446\shptop519\shpright9380\shpbottom519\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz1\shplid1027{\sp{\sn shapeType}{\sv 20}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
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{\sp{\sn fBehindDocument}{\sv 0}}{\sp{\sn fHidden}{\sv 0}}{\sp{\sn sizerelh}{\sv 0}}{\sp{\sn sizerelv}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8193\dpline\dpptx0\dppty0\dpptx9826\dppty0
\dpx-446\dpy519\dpxsize9826\dpysize0\dplinew60\dplinecor224\dplinecog11\dplinecob0}}}}{\rtlch\fcs1 \af0\afs36 \ltrch\fcs0 \b\f39\fs36\lang1024\langfe1024\noproof\langfenp5129\insrsid3014890 SENTENCE}{\rtlch\fcs1 \af0\afs36 \ltrch\fcs0 
\b\f39\fs36\lang1024\langfe1024\noproof\langfenp5129\insrsid465108 
\par }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid465108 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid465108\charrsid465108 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid2688518 \hich\af39\dbch\af0\loch\f39 1.\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid3014890\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid2688518 On 29 March 2017, in the  Suva Ma}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3014890 gistrate Court, the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2688518 accused}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid5195174 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2688518 in the presence of his counsel, elected a Magistrate Court trial on all the following charges:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid3014890 
\par }\pard \ltrpar\s15\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3014890\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3014890\charrsid3014890 
\par }\pard \ltrpar\s15\qc \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2688518\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid2688518\charrsid14552863 FIRST COUNT
\par Statement of Offence
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid2688518\charrsid14552863 ABUSE OF OFFICE FOR GAIN}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid2688518\charrsid14552863 :  contrary to Section 111 of the P}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \b\f39\fs20\insrsid3759713\charrsid14552863 enal Code Cap 17.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid2688518\charrsid14552863 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid3759713\charrsid14552863 Particulars of Offence}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid3759713\charrsid14552863 
\par }\pard \ltrpar\s15\qj \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid14562002\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid3759713\charrsid14552863 
VILIAME KATIA b
etween 1 July 2008 and 31 January 2010, at Suva in the Central Division, whilst being employed in the Public Service as the Acting Deputy Official Receiver, in abuse of the authority of his office, did an arbitrary act for the purpose of gain, namely caus
ing payments amounting to FJD $339,201.05 to be processed by the Accounts Section of the Office of the Official Receiver, and which sum was drawn from the Official Receiver\rquote s Bankruptcy Account, which was }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid14562002 an act prejudicial to the }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid10108022\charrsid14562002 rights of the creditors for whom the Official Receiver held the sum in trust and to the Government of Fiji.}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid3759713\charrsid14562002 
\par }\pard \ltrpar\s15\qc \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10108022\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid10108022\charrsid14552863 SECOND COUNT}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid6623070\charrsid14552863 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid10108022\charrsid14552863 Statement of Offence
\par }\pard \ltrpar\s15\ql \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid5067652\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid10108022\charrsid14552863 FORGERY:}
{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid10108022\charrsid14552863   Contrary to Section 341 (1) of the Penal Code Cap 17}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid10108022 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5195174\charrsid14552863 
\par }\pard \ltrpar\s15\qc \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10108022\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid10108022\charrsid14552863 
Particulars of offence
\par }\pard \ltrpar\s15\qj \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid14552863\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid10108022\charrsid14552863 
VILIAME KATIA between 1 July 2
008 and 31 January 2010, at Suva in the Central Division, with intent to defraud, made false documents, namely internal memorandums purported to have been made by one Laise Dawai, employed with the Office of the Official Receiver in Lautoka, and forged th
e signature of the said Laise Dawai on the said internal memorandums in order to facilitate the unlawful payment of monies from the }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid2043739\charrsid14552863 Official}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \b\f39\fs20\insrsid10108022\charrsid14552863  Receiver\rquote s}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14552863  Bankruptcy Account to himself.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1774674\charrsid14552863 

\par }\pard \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid1774674\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1774674\charrsid14552863 THIRD COUNT

\par Statement of Offence
\par }\pard \ltrpar\s15\ql \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid1774674\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid1774674\charrsid14552863 FORGERY}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1774674\charrsid14552863 :  Contrary to Section 341(1) of the Penal Code Cap 17.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1774674 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5195174\charrsid14552863 
\par }\pard \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid1774674\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1774674\charrsid14552863 
Particulars of Offence
\par }\pard \ltrpar\s15\qj \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid14552863\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1774674\charrsid14552863 
VILAIME KATIA between 1 July 2008 and 31 January 2010, at Suva in the Central Division}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14562002 ,}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1774674\charrsid14552863 
 with intent to defraud, made false documents, namely emails from one Laise Dawai, employ
ed with the Office of the Official Receiver in Lautoka, in order to state that purported creditors were willing to accept reduced payments from their bankrupt debtors in order to facilitate the unlawful payment of monies from the Official Receiver\rquote 
s Bankrupt}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14552863 cy Account to himself.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid2043739\charrsid14552863 
\par }\pard \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid2043739\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1774674\charrsid14552863 FOURTH }{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid2043739\charrsid14552863 COUNT
\par Statement of Offence
\par }\pard \ltrpar\s15\ql \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid5067652\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid1774674\charrsid14552863 
EMBEZZLEMENT BY SERVANT}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid2043739\charrsid14552863 :  Contrary to Section }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1774674\charrsid14552863 274(b)(ii)}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid2043739\charrsid14552863  of the Penal Code Cap 17
\par }\pard \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid2043739\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid2043739\charrsid14552863 
Particulars of Offence
\par }\pard \ltrpar\s15\qj \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid5195174\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid2043739\charrsid14552863 
VILIAME KATIA between 1 July 2008 and 31 January 2010, at Suva in the Central Division, }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5067652\charrsid14552863 bein
g employed in the Public Service as the Acting Deputy Official Receiver, embezzled monies in the sum of FJD $339,201.05 from the Official Receiver\rquote s Bankruptcy Account which had been entrusted to his office by virtue of his employment.}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid3014890\charrsid5195174 
\par }\pard \ltrpar\s15\qj \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid6751330\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid3014890\charrsid14552863 
\par }\pard \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid2043739\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1774674\charrsid14552863 FIFTH}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid2043739\charrsid14552863  COUNT 
\par Statement of Offence
\par }\pard \ltrpar\s15\ql \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid2043739\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid1774674\charrsid14552863 
ABUSE OF OFFICE FOR GAIN}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid2043739\charrsid14552863 :  Contrary to Section }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1774674\charrsid14552863 139}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid2043739\charrsid14552863  of the }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1774674\charrsid14552863 Crime Act No. 44 of 2009}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid3014890 .}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \b\f39\fs20\insrsid2043739 
\par }\pard\plain \ltrpar\ql \li0\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin0\itap0\pararsid3014890 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14552863\charrsid3014890 
\par }\pard\plain \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid2043739\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid2043739\charrsid14552863 Particulars of Offence
\par }\pard \ltrpar\s15\qj \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid14552863\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid2043739\charrsid14552863 
VILIAME KATIA between 1 February 2010 and 31 July 2014, at Suva in the Central Division, whilst being employed in the Public Service as the Acting Deputy Official Receiver, in abuse of the authority of his office, }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid1774674\charrsid14552863 d}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid2043739\charrsid14552863 id an arbitrary act for the purpose of ga
in, namely causing payments amounting to FJD $2,472,161.18 to be processed by the Accounts Section of the Office of the }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5067652\charrsid14552863 Official}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid2043739\charrsid14552863  Receiver, and which sum was drawn from the Official Receiver\rquote s Bankruptcy Account, which was an act prejudicial to the r}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14562002 ights o
f the creditors for whom}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid2043739\charrsid14552863  the Official Receiver held the sum in trust}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14552863  and to the Government of Fiji.}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5067652\charrsid14552863 
\par }\pard \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid5067652\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1774674\charrsid14552863 SIXTH}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5067652\charrsid14552863 COUNT
\par Statement of Offence
\par }\pard \ltrpar\s15\ql \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid5067652\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid5067652\charrsid14552863 
ABUSE OF OFFICE FOR GAIN}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5067652\charrsid14552863 :  Contrary to Section 139 of the Crimes Act No. }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5195174 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5067652\charrsid14552863 44 of 2009.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5067652 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5195174\charrsid14552863 
\par }\pard \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid5067652\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5067652\charrsid14552863 
Particulars of Offence
\par }\pard \ltrpar\s15\qj \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid14552863\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5067652\charrsid14552863 
VILIAME KATIA }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7042539\charrsid14552863 
between 1 July 2014 and 31 December 2015, at Suva in the Central Division, whilst being employed in the Public Service as the Acting deputy Official Receiver, in abuse of the authority of his office, did an arbitrary act for the purpose of gain, namely ca
using payments amounting to FJD $1, 307,085.20 to be  processed by the Accounts Section of the Office of the Official Receiver, and which sum was drawn from the Official Receiver\rquote 
s Liquidation Account, which was an act prejudicial to the rights of the Government of Fiji;.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7042539 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5195174\charrsid14552863 
\par }\pard \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid7042539\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7042539\charrsid14552863 SEVENTH COUNT

\par Statement of Offence
\par }\pard \ltrpar\s15\ql \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid7042539\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid7042539\charrsid14552863 FORGERY}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7042539\charrsid14552863 :  Contrary to Section 156 (1) of the Crime}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9578388\charrsid14552863 s}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid7042539\charrsid14552863  Act No. 44 of 2009}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7042539 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid3014890 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid16594847 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid16594847\charrsid14552863 
\par }\pard \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid9578388\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7042539\charrsid14552863 
Particulars of Offence
\par }\pard \ltrpar\s15\qj \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid6751330\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7042539\charrsid14552863 
VILIAME KATIA between 1 February 2010 and 31 December 2015, at Suva in the Central Division, made false documents, namely emails that were }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9578388\charrsid14552863 purported}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \b\f39\fs20\insrsid7042539\charrsid14552863  to have been sent to him by one Sanaila Nukutaumaki, employed with the Office of the }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9578388\charrsid14552863 Official}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7042539\charrsid14552863  Receiver in Lautoka, in order to dishonestly induce public officials employed within the office of the Official Receiver in Suva, to accept them as }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid9578388\charrsid14552863 genuine}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7042539\charrsid14552863  in order to dishonestly obtain gains from the Official }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid9578388\charrsid14552863 Receiver\rquote s}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7042539\charrsid14552863  Bankruptcy and Li}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid6751330\charrsid14552863 
quidation Accounts for himself.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9578388\charrsid14552863 
\par }\pard \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid9578388\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14552863 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9578388\charrsid14552863 EIGTH COUNT
\par Statement of Offence
\par }\pard \ltrpar\s15\ql \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid9578388\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid9578388\charrsid14552863 
FALSE INFORMATION TO PUBLIC SERVANT:}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9578388\charrsid14552863  Contrary to Section 201 of the Crimes Act No. 44 of 2009
\par }\pard \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid9578388\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14552863 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9578388\charrsid14552863 Particulars of Offence
\par }\pard \ltrpar\s15\qj \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid14552863\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9578388\charrsid14552863 
VILIAME KATIA between 1 Fe}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14552863 bruary 2010 and 31 December 2015}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9578388\charrsid14552863 
, at Suva in the Central Division, gave a person employed in the Public Service,
 namely one Abhi Ram, the Acting Official Receiver, information which he knew to be false, namely the falsified emails and accompanying minutes written by him onto the printed emails, knowing it to be likely that he would thereby cause the said person, em
ployed in the Public Service to approve payments to be made to purported creditors which the said person employed in the Public Service ought not to have done if the true state of facts were known to the said person }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid14552863 employed in the Public Service.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9578388 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5195174\charrsid14552863 
\par }\pard \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid9578388\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9578388\charrsid14552863 NINETH COUNT

\par Statement of Offence
\par }\pard \ltrpar\s15\ql \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid9578388\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid9578388\charrsid14552863 
UNAUTHORISED MODIFICATION OF DATA:}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9578388\charrsid14552863   Contrary to Section 341 (1) of the Crimes Act 2009.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9578388 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5195174\charrsid14552863 
\par }\pard \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid9578388\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9578388\charrsid14552863 
Particulars of Offence
\par }\pard \ltrpar\s15\qj \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid14552863\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9578388\charrsid14552863 
VILIAME KATIA between 1 February 2010 and 31 December 2015, at Suva in the Central }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid16017560\charrsid14552863 Division}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid6969569 ,}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9578388\charrsid14552863  being the Acting Deputy Official Receiver, knowingly caused }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid16017560\charrsid14552863 
the unauthorised modification of data held in a computer at the Office of the Official Receiver in Suva, namely the editing of official bankruptcy and liquidation records and addition of false debtor and creditor 
records into the FOX PRO SYSTEM used by the Office of the Official Receiver and was reckless as to whether the said modification would impair the reliabi}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14552863 lity and security of such data.}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid6751330 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid15151711\charrsid14552863 
\par }\pard \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid16017560\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid16017560\charrsid14552863 TENTH COUNT

\par Statement of Offence
\par }\pard \ltrpar\s15\ql \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid16017560\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid16017560\charrsid14552863 
OBTAINING FINANCIAL ADVANTAGE}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid16017560\charrsid14552863 :  Contrary to Section 326(1) of the Crimes Act No. 44 of 2009.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid16017560 
\par }\pard\plain \ltrpar\ql \li0\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin0\itap0\pararsid15151711 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5195174\charrsid15151711 
\par }\pard\plain \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid16017560\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid16017560\charrsid14552863 Particulars of Offence
\par }\pard \ltrpar\s15\qj \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid3014890\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid16017560\charrsid14552863 
VILIAME KATIA between 1 February 20110 and 31 December 2015, at Suva in the Central Division, engaged in conduct, namely falsified emails purporting to have come from one Sa}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9463135\charrsid14552863 n
}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid16017560\charrsid14552863 
aila Nukutaumaki of the Office of the Official Receiver in Lautoka and wrote false minutes to accompany the printed falsified emails as well as the unauthorised modifying of }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9463135\charrsid14552863 
o}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid16017560\charrsid14552863 fficial bankruptcy and liquidation data contained in the FOX PRO SYST}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9463135\charrsid14552863 E}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid16017560\charrsid14552863 M used by the }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9463135\charrsid14552863 Office}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid16017560\charrsid14552863  of 
}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9463135\charrsid14552863 the}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid16017560\charrsid14552863 
 Official Receiver, and as a result of such conduct, obtained a financial advantage amounting to FJD $3,779,246.38 from the Office of the }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9463135\charrsid14552863 Official}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \b\f39\fs20\insrsid16017560\charrsid14552863  Receiver\rquote s Bankruptcy and Liquidation Accounts knowing that he was not }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9463135\charrsid14552863 eligible}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \b\f39\fs20\insrsid16017560\charrsid14552863  to receiv}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid3014890 e the said financial advantage.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9463135\charrsid3014890 
\par }\pard \ltrpar\s15\qj \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid16017560\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14552863\charrsid14552863 
\par }\pard \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid9463135\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9463135\charrsid14552863 
ELEVENTH COUNT
\par Statement of Offence
\par }\pard \ltrpar\s15\ql \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid9463135\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid9463135\charrsid14552863 FORGERY}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9463135\charrsid14552863 :  contrary to section 156(1) of the Crimes Act No. 44 of 2009.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9463135 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5195174\charrsid14552863 
\par }\pard \ltrpar\s15\qc \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid9463135\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9463135\charrsid14552863 
Particulars of Offence
\par }\pard \ltrpar\s15\qj \li1701\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid9463135\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9463135\charrsid14552863 
VILIAME KATIA on or around 14 January 2016, at Suva in the Central Division, made false docu
ments, namely a Court Order on Winding Up dated 28 May 1992 purported to have been made by the High Court of Fiji at Lautoka and Proof of Debt General Forms, with the intention of dishonestly inducing public officials employed within the Office of the Off
icial Receiver in Suva, to accept them as genuine in order to dishonestly influence the exercise of the public duties and functions of the said public officials.
\par }\pard\plain \ltrpar\ql \li0\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin0\itap0\pararsid9463135 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f39\fs20\insrsid2043739\charrsid9463135 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid3014890 \hich\af39\dbch\af0\loch\f39 2.\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid5595511\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid3014890 The charges}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5595511  were read to him in his preferred language, that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5195174  is}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid5595511 , English.  It was explained
 to him.  He said, he understood the charges.  He then pleaded guilty to all the counts.  He said, he pleaded guilty out of his own free will and he appeared to indicate that he did so voluntarily and no one forced him to do so.  His guilty plea came 4 mo
nths 11 days after first call in the Suva Magistrate Court. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid6623070\charrsid5595511 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12198605 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid6623070\charrsid12198605 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid5595511 \hich\af39\dbch\af0\loch\f39 3.\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid5595511\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid5595511 The matter was then adjourned to 18 April 2017 for the prosecution to present their summary of facts.  The same was presented to court as follows:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid1253675 
\par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5595511 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5595511\charrsid5595511 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid5465140\charrsid7937975 \hich\af39\dbch\af0\loch\f39 1.\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \b\f39\fs20\insrsid5465140\charrsid7937975 The accused in this case is VILIAME KATIA  aged 37 years of Lot 28 Bryce Street, Raiwaqa, Suva (hereinafter referred to as \'93The Accused\'94)
\par }\pard \ltrpar\s15\qj \li1134\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1134\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid5465140\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid8087079\charrsid7937975 \hich\af39\dbch\af0\loch\f39 2.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid8087079\charrsid7937975 
The accused was employed in the Office of the Official Receiver as the Acting Deputy Official Receiver from 1 July 2008 to 14 January 2016 and was based at their Suva Office at all times material to this case.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid5465140\charrsid7937975 
\par }\pard \ltrpar\s15\qj \li1134\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1134\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid8087079\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid8087079\charrsid7937975 \hich\af39\dbch\af0\loch\f39 3.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid8087079\charrsid7937975 
The accused, by virtue of his employment as the Acting Deputy Official Receiver, was a person employed in the Public Service within the meaning of section 4(1) of the Crimes Act 2009 at all times material to this case.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid8087079 
\par }\pard\plain \ltrpar\qj \li0\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin0\itap0\pararsid6969569 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid6969569\charrsid6969569 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid8087079\charrsid7937975 \hich\af39\dbch\af0\loch\f39 4.\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \b\f39\fs20\insrsid8087079\charrsid7937975 The Office of the Official Receiver acts as \'93Receiver\'94 through the instructions of the High Courts of Fiji as a result of creditors\rquote 
 petitions against debtors considered to be bankrupt individuals or liquidated firms a}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid6969569 n}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid8087079\charrsid7937975 
d acts as the Trustee for funds received from such petitions.  The Office of the Official Receiver has offices located in Suva, Lautoka and Labasa; however, all payments are processed by the Accounts Section based at their Suva Office.
\par }\pard \ltrpar\s15\qj \li1134\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1134\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13073584\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid13073584\charrsid7937975 \hich\af39\dbch\af0\loch\f39 5.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13073584\charrsid7937975 
The office of the Official Receiver, in order to fulfil its duties as trustee of liquidation and bankruptcy funds, operates two (2) bank accounts, namely the Official Receiver\rquote s Bankruptcy Account (hereinafter referred to as the \'93Bankruptcy A
ccount\'94) and the Official Receiver\rquote s Liquidation Account (hereinafter referred to as the \'93Liquidation Account\'94).
\par }\pard \ltrpar\s15\qj \li1134\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1134\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid8087079\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid8087079\charrsid7937975 \hich\af39\dbch\af0\loch\f39 6.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid8087079\charrsid7937975 
The accused, by virtue of his employment as the Acting Deputy Official Receiver, had the fiduciary duty to ensure the proper safekeeping and management of the funds held within the Bankruptcy and }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid13073584\charrsid7937975 Liquidation}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid8087079\charrsid7937975  Accounts, at all times material to this case.
\par }\pard \ltrpar\s15\qj \li1134\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1134\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13073584\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid13073584\charrsid7937975 \hich\af39\dbch\af0\loch\f39 7.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13073584\charrsid7937975 
The Office of the Official Receiver, in order to keep accurate debtor and creditor records for Bankruptcy and Liquidation matters, held a
ll records within a computer system known as the FOX PRO SYSTEM which was contained within a computer located within the premises of the Office of the Official Receiver, at all times material to this case.
\par }\pard \ltrpar\s15\qj \li1134\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1134\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13073584\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid13073584\charrsid7937975 \hich\af39\dbch\af0\loch\f39 8.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13073584\charrsid7937975 The FOX PRO SYSTEM contained individual ledger
 accounts for all creditors and debtors, the various amounts paid by the debtors who would be the bankrupt individuals and liquidated firms, the amounts paid to creditors and the balances available for each accounts
\par }\pard \ltrpar\s15\qj \li1134\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1134\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13073584\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid13073584\charrsid7937975 \hich\af39\dbch\af0\loch\f39 9.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13073584\charrsid7937975 The accused was fully aware of the FOX PRO SYSTEM\rquote 
s functions, the fact that the FOX PRO SYSTEM was open to editing and also knew that the system was used by the Office of the Official Receiver to report bankruptcy information requested by financial institution}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid6645711 s}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13073584\charrsid7937975  and stakeholders at all times, material to this case.
\par }\pard \ltrpar\s15\qj \li1134\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1134\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13073584 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid3807066\charrsid7937975 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid13073584\charrsid7937975 Count 1 -4
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid13073584\charrsid7937975 \hich\af39\dbch\af0\loch\f39 10.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13073584\charrsid7937975 
Between 1 July 2008 and 31 January 2010 the accused arbitrarily caused the accounts }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid594806\charrsid7937975 section}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13073584\charrsid7937975 
 of the Office of the Of}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid594806\charrsid7937975 ficial Receiver to process 89 falsified payment amounting to $339,201.05 from }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid1253675\charrsid7937975 the}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid594806\charrsid7937975  Bankruptcy Account for his own gain (Please see breakdown in Annexure 1)}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid3807066 .   [Annexure 1 }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14562002 summary only}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid3807066  included]}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid594806\charrsid7937975 .}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13073584\charrsid7937975 
\par }\pard \ltrpar\s15\qj \li1134\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1134\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1253675\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid1253675\charrsid7937975 \hich\af39\dbch\af0\loch\f39 11.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1253675\charrsid7937975 As per paragraph 10, the accused made false document, nam
ely typed false internal memorandums purported to have been made by one Ms. Laise Dawai, an employee of the Official Receiver\rquote 
s Office in Lautoka, before printing out the same and forging the signature of the said Ms Dawai onto the falsified internal memorandums.
\par }\pard \ltrpar\s15\qj \li1134\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1134\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1253675\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid1253675\charrsid7937975 \hich\af39\dbch\af0\loch\f39 12.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1253675\charrsid7937975 
Furthermore as per paragraph 10, the accused would then proceed to type false emails from Ms Dawai before printing the same and attaching the above-mentioned false internal memorandums.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1253675\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid1253675\charrsid7937975 \hich\af39\dbch\af0\loch\f39 13.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1253675\charrsid7937975 As per paragraphs 10 \endash  12, the accused would state i
n the falsified emails and internal memorandums, that certain creditors had agreed to take part or reduced payments from debtors who owed them money and thus needed their payments processed.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1253675\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid1253675\charrsid7937975 \hich\af39\dbch\af0\loch\f39 14.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1253675\charrsid7937975 
The accused would then place his own minute onto the falsified emails and produce them before the Accounts Section of the Official Receiver\rquote s Office in order to have them process payments to purported creditors.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1253675\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid1253675\charrsid7937975 \hich\af39\dbch\af0\loch\f39 15.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid1253675\charrsid7937975 
The accused would thereafter pick up the cheques, made out to the purported creditors, and enca}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12585298\charrsid7937975 s}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid1253675\charrsid7937975 h the same for his own personal use.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12585298\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12585298\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid12585298\charrsid7937975 \hich\af39\dbch\af0\loch\f39 16.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12585298\charrsid7937975 As a result of the Accused\rquote 
s actions, bona fide creditors lost their rights to claim a part or the whole of the $339,201.05 and the Government of Fiji, through the Office of the Official Receiver, was unable to keep a proper accounting of the funds entrusted to it.}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12585298 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16594847\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid16594847\charrsid16594847 
\par }\pard \ltrpar\s15\qj \li1494\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1494\itap0\pararsid16594847\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid16594847\charrsid7937975 
\par }\pard \ltrpar\s15\ql \li1134\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid12585298\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid12585298\charrsid7937975 
\par Counts 5 - 8
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid12585298\charrsid7937975 \hich\af39\dbch\af0\loch\f39 17.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12585298\charrsid7937975 
Between 1 February 2010 and 31 July 2014 the accused arbitrarily caused the accounts section of the office of the Official Receiver to process 906 falsifi}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13463816 ed payments amounting to $2,472,}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12585298\charrsid7937975 161.18 from the Bankruptcy Account for his own gain.  (Please see breakdown in Annexure 2)}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid3807066 .  [Annexure 2}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14562002  summary only}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid3807066  included].}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12585298\charrsid7937975 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12585298\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12585298\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid12585298\charrsid7937975 \hich\af39\dbch\af0\loch\f39 18.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12585298\charrsid7937975 
Further, between 1 July 2014 and 31 December 2015 the accused arbitrarily caused the Accounts Section of the Office of the
 Official Receiver to process 420 falsified payments amounting to $1,307,085.20 from the Liquidation Account for his own gain (Please see break down in Annexure 3).}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid3807066  [Annexure 3 }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14562002 summary only}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid3807066  included].}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12585298\charrsid7937975 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12585298\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12585298\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid12585298\charrsid7937975 \hich\af39\dbch\af0\loch\f39 19.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12585298\charrsid7937975 
As per paragraphs 17 and 18 the accused would use a computer that held the FOX PRO SYSTEM within the office of the Official Receiver to edit the official bankruptcy a}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid3807066 n}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12585298\charrsid7937975 d liquidation records of the Government of Fiji by adding false debtor and creditor information.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7493537\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7493537\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid7493537\charrsid7937975 \hich\af39\dbch\af0\loch\f39 20.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7493537\charrsid7937975 
Subsequently, the accused then made false documents, namely emails that were purported to have been made by and sent from one Mr. Sanaila Nukutamaki, an employee of the Official Receiver\rquote s Office in Lautoka stating that certain creditors, whic
h he had created in the FOX PRO SYSTEM has agreed to take part or reduced payments from debtors who o}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid15739339 w}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7493537\charrsid7937975 
ed them money and thus needed their payments processed.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7493537\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7493537\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid7493537\charrsid7937975 \hich\af39\dbch\af0\loch\f39 21.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7493537\charrsid7937975 
The accused would then print out the falsified emails and write his own minutes onto them as purported endorsements of the falsified claims.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7493537\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7493537\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid7493537\charrsid7937975 \hich\af39\dbch\af0\loch\f39 22.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7493537\charrsid7937975 
Thereafter, the accused would then produce the falsified emails and claims with his accompanying minutes before one Mr. Abhi Ram, who was employed in the public service as the Acting Official Receiver, i
n order to induce the said Mr. Abhi Ram into believing the falsified claims were genuine and approving the same for payment.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7493537\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7493537\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid7493537\charrsid7937975 \hich\af39\dbch\af0\loch\f39 23.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7493537\charrsid7937975 
The accused would then produce the falsified emails and claims along with the approvals from Mr. Abhi Ram before the Accounts Section of the Official Receiver\rquote s Office in order to have them process payments to purported creditors.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7493537\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7493537\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid7493537\charrsid7937975 \hich\af39\dbch\af0\loch\f39 24.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7493537\charrsid7937975 
The accused would thereafter pick up the cheques, made out to the purported creditors, and encash the same for his  own personal use.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7493537\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7493537\charrsid7937975 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid7493537\charrsid7937975 \hich\af39\dbch\af0\loch\f39 25.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7493537\charrsid7937975 As a result of the accused\rquote s }{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14625921\charrsid7937975 actions}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14625921 , bona fide creditors lost t}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7493537\charrsid7937975 heir }{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14625921\charrsid7937975 rights}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14625921  to claim a part or the }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7493537\charrsid7937975 
whole of the $2, 472,161.18 from the }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14625921\charrsid7937975 Bankruptcy}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid7493537\charrsid7937975  Account and $1,307,085.20 from the Liquidation
}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14625921  Account and the Government of Fiji, through the Office of the Official Receiver, was unable to keep a proper accounting of the funds entrusted to it.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid7493537 
\par }\pard \ltrpar\s15\ql \li1134\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid14625921\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid14625921 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid14625921\charrsid14625921 COUNT NO. 9
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid14625921 \hich\af39\dbch\af0\loch\f39 26.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14625921 
Between 1 February 2010 and 31 December 2015, the accused, without authorisation, modified the computer data containin
g the official liquidation and bankruptcy records contained within the FOX PRO SYSTEM and held by the Office of the Official Receiver for the Government of Fiji.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14625921\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14625921\charrsid14625921 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid14625921 \hich\af39\dbch\af0\loch\f39 27.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14625921 
As per paragraph 26, the accused would add falsified debtor and creditor information into the records held by the {\*\xmlopen\xmlns2{\factoidname stockticker}}FOX{\*\xmlclose}
 PRO SYSTEM and, at the time, was reckless as to whether the modifications he made, by way of the false information  that he had added, would impair the reliability and security of such important data that was relied 
upon by the office of the Official Receiver as well as financial institutions and stakeholders who required accurate bankruptcy and liquidation records for their use.
\par }\pard \ltrpar\s15\ql \li1134\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid14970\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid14970 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid14970\charrsid14970 COUNT 10}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid14625921\charrsid14970 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid14625921 \hich\af39\dbch\af0\loch\f39 28.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14625921 As a result of his actions, as set out in paragraphs 17 \endash 
 27, the accused obtained a total financial advantage of $3,779,246.38 from the Bankruptcy and Liquidation Accounts, between 1 February 2010 and 31 December 2015, all while knowing that he was not}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid14970  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14625921 eligible to receive the said advantage}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14970 .}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid14625921 
\par }\pard \ltrpar\s15\ql \li1134\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid14970\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid14970 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid14970\charrsid14970 COUNT 11
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid14970 \hich\af39\dbch\af0\loch\f39 29.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14970 On 14
 January 2016, the accused made a false document, namely a Court Order on Winding Up dated 28 May 1992 purported to have been made by the High Court in Lautoka as well as Proof of Debt General Forms.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14970\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14970\charrsid14970 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid14970 \hich\af39\dbch\af0\loch\f39 30.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14970 As per paragraph 29, the accused intended to use th
e false documents to induce public officials within the office of the Official Receiver\rquote s Accounts Section to accept them as genuine and process payments that had been falsified by the Accused for }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid7825552 his own}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14970  gain.
\par }\pard \ltrpar\s15\ql \li1134\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid7825552\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid7825552 
\par }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid7825552\charrsid7825552 CONCLUSION}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid14970\charrsid7825552 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid14970 \hich\af39\dbch\af0\loch\f39 31.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14970 The accused was produced in t
he Suva Magistrate Court and charged with eleven (11) counts of Abuse of Office for Gain, Forgery, Embezzlement by Servant, Giving False Information to Public Servant, Unauthorized Modification of Data and Obtaining Financial Advantage on 18 November 2016

\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14970\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14970\charrsid14970 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid14970 \hich\af39\dbch\af0\loch\f39 32.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid14762417\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14970 The accused pleaded Guilty to all 11 counts on 29 March 2017.}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid941570\charrsid14762417 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14970\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid941570\charrsid14970 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid14970 \hich\af39\dbch\af0\loch\f39 33.\tab}}\pard \ltrpar\s15\qj \fi-360\li1494\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls12\adjustright\rin1134\lin1494\itap0\pararsid1253675\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14970 
Finally, to date, the accused has not made any attempt at restitution for the  total sum of $4,118,447.38 that he embezzled and falsely obtained from the Official of the Official Receiver\rquote s Bankruptcy and Liquidation Accounts from 2008 to 2015}{
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid6751330 \'85\'94}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid14970 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3297646\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\langnp1033\insrsid2369923 
{\shp{\*\shpinst\shpleft4215\shptop-58\shpright5681\shpbottom316\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz2\shplid1028{\sp{\sn shapeType}{\sv 1}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}
{\sp{\sn lTxid}{\sv 65536}}{\sp{\sn hspNext}{\sv 1028}}{\sp{\sn dhgt}{\sv 251661312}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}{\shptxt \ltrpar \pard\plain \ltrpar\qc \li0\ri0\sa200\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11800353 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\lang1033\langfe1033\langnp1033\insrsid14562002\charrsid14762417 ANNEXURE 1
\par }}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8194\dptxbx\dptxlrtb{\dptxbxtext\ltrpar \pard\plain \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11800353 \rtlch\fcs1 
\af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\lang1033\langfe1033\langnp1033\insrsid14562002\charrsid14762417 ANNEXURE 1
\par }}\dpx4215\dpy-58\dpxsize1466\dpysize374\dpfillfgcr255\dpfillfgcg255\dpfillfgcb255\dpfillbgcr255\dpfillbgcg255\dpfillbgcb255\dpfillpat1\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid14562002\charrsid3297646 
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14762417\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth6520\clshdrawnil \cellx8080\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14562002\yts27 
\rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\ul\insrsid14562002\charrsid941570 COUNT 1}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\ul\insrsid13988251  }{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\ul\insrsid14562002\charrsid941570 -}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\ul\insrsid13988251  }{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\ul\insrsid14562002\charrsid941570 4\cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid14562002 \trowd \irow0\irowband0\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 
\trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14762417\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth6520\clshdrawnil \cellx8080\row \ltrrow}\trowd \irow1\irowband1\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr
\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14762417\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 
\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil \cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14562002\yts27 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid14562002\charrsid2505851 YEAR\cell }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14762417\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid14562002\charrsid2505851 NO. OF TRANSACTIONS\cell }\pard \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14562002\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid14562002\charrsid2505851 AMOUNTS\cell }{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid14762417\charrsid2505851 COMMENT}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid14562002\charrsid2505851 \cell }\pard\plain \ltrpar
\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f39\fs24\insrsid14562002\charrsid2505851 \trowd \irow1\irowband1\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14762417\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil 
\cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\row \ltrrow}\trowd \irow2\irowband2\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh
\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14762417\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil \cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmgf\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14762417\yts27 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid941570\charrsid2505851 2008\cell 41\cell }\pard \ltrpar\qr \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14762417\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid941570\charrsid2505851 $129,400.00\cell }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14562002\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid941570\charrsid2505851 
\par 
\par 1}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\super\insrsid941570\charrsid2505851 ST}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid941570\charrsid2505851  OF JUL 2008}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid13988251\charrsid2505851  }{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid941570\charrsid2505851 -}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851  }{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid941570\charrsid2505851 31}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\super\insrsid941570\charrsid2505851 ST}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid941570\charrsid2505851  JAN 2010\cell }\pard\plain \ltrpar
\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f39\fs24\insrsid941570\charrsid2505851 \trowd \irow2\irowband2\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14762417\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil 
\cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmgf\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\row \ltrrow}\trowd \irow3\irowband3\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh
\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14762417\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil \cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmrg\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14762417\yts27 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid941570\charrsid2505851 2009\cell 40\cell }\pard \ltrpar\qr \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14762417\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid941570\charrsid2505851 $187,800.00\cell }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14562002\yts27 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid941570\charrsid2505851 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid941570\charrsid2505851 \trowd \irow3\irowband3\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb
\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14762417\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil 
\cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmrg\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\row \ltrrow}\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14762417\yts27 \rtlch\fcs1 
\af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid941570\charrsid2505851 2010\cell 8\cell }\pard \ltrpar\qr \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14762417\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid941570\charrsid2505851 $22,001.05\cell }\pard \ltrpar\qj \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14562002\yts27 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid941570\charrsid2505851 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f39\fs24\insrsid941570\charrsid2505851 \trowd \irow4\irowband4\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14762417\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil 
\cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmrg\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\row \ltrrow}\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14762417\yts27 \rtlch\fcs1 
\af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\ul\insrsid941570\charrsid2505851 TOTAL\cell 89\cell }\pard \ltrpar\qr \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14762417\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\ul\insrsid941570\charrsid2505851 $339,201.05\cell }\pard \ltrpar\qj \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14562002\yts27 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid941570\charrsid2505851 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f39\fs24\insrsid941570\charrsid2505851 \trowd \irow5\irowband5\lastrow \ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14762417\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil 
\cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmrg\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\row }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14562002 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f39\fs24\insrsid13988251\charrsid2505851 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\langnp1033\insrsid2369923 {\shp{\*\shpinst\shpleft4154\shptop-4\shpright5620\shpbottom370\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz3\shplid1029
{\sp{\sn shapeType}{\sv 1}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn lTxid}{\sv 131072}}{\sp{\sn hspNext}{\sv 1029}}{\sp{\sn dhgt}{\sv 251664384}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}{\shptxt \ltrpar 
\pard\plain \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11800353 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\lang1033\langfe1033\langnp1033\insrsid11800353 ANNEXURE 2}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\lang1033\langfe1033\langnp1033\insrsid11800353\charrsid14762417 
\par }}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8195\dptxbx\dptxlrtb{\dptxbxtext\ltrpar \pard\plain \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11800353 \rtlch\fcs1 
\af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\lang1033\langfe1033\langnp1033\insrsid11800353 ANNEXURE 2}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\lang1033\langfe1033\langnp1033\insrsid11800353\charrsid14762417 
\par }}\dpx4154\dpy-4\dpxsize1466\dpysize374\dpfillfgcr255\dpfillfgcg255\dpfillfgcb255\dpfillbgcr255\dpfillbgcg255\dpfillbgcb255\dpfillpat1\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f39\fs24\insrsid13988251\charrsid2505851 
\par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3297646 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid13988251\charrsid2505851 
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth6520\clshdrawnil \cellx8080\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 
\rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\ul\insrsid13988251\charrsid2505851 COUNT 5 - 8\cell }\pard\plain \ltrpar
\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\ul\insrsid13988251\charrsid2505851 \trowd \irow0\irowband0\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth6520\clshdrawnil \cellx8080\row \ltrrow}\trowd \irow1\irowband1\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr
\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 
\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil \cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid13988251\charrsid2505851 YEAR\cell }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid13988251\charrsid2505851 NO. OF TRANSACTIONS\cell }\pard \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid13988251\charrsid2505851 AMOUNTS\cell COMMENT\cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851 \trowd \irow1\irowband1\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb
\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
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\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil 
\cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\row \ltrrow}\trowd \irow2\irowband2\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh
\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil \cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmgf\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid13988251\charrsid2505851 2010\cell 118\cell }\pard \ltrpar\qr \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid13988251\charrsid2505851 $311,244.02\cell }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid13988251\charrsid2505851 
\par 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid13988251\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851 1}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\super\insrsid13988251\charrsid2505851 ST}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851  OF FEB 2010 - 31}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\super\insrsid13988251\charrsid2505851 ST}{\rtlch\fcs1 
\af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851  JUL 2014\cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851 \trowd \irow2\irowband2\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb
\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil 
\cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmgf\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\row \ltrrow}\trowd \irow3\irowband3\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh
\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil \cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmrg\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid13988251\charrsid2505851 2011\cell 233\cell }\pard \ltrpar\qr \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid13988251\charrsid2505851 $640,635.16\cell }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid13988251\charrsid2505851 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13988251\charrsid2505851 \trowd \irow3\irowband3\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb
\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil 
\cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmrg\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\row \ltrrow}\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 \rtlch\fcs1 
\af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851 2012\cell 220\cell }\pard \ltrpar\qr \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851 $598,412.95\cell }\pard \ltrpar\qj \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13988251\charrsid2505851 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid13988251\charrsid2505851 \trowd \irow4\irowband4\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil 
\cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmrg\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\row \ltrrow}\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 \rtlch\fcs1 
\af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851 2013\cell 199\cell }\pard \ltrpar\qr \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851 $537,711.23\cell }\pard \ltrpar\qj \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13988251\charrsid2505851 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid13988251\charrsid2505851 \trowd \irow5\irowband5\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil 
\cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmrg\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\row \ltrrow}\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 \rtlch\fcs1 
\af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851 2014\cell 136\cell }\pard \ltrpar\qr \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851 $384,157.82\cell }\pard \ltrpar\qj \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13988251\charrsid2505851 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid13988251\charrsid2505851 \trowd \irow6\irowband6\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil 
\cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmrg\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\row \ltrrow}\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 \rtlch\fcs1 
\af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\ul\insrsid13988251\charrsid2505851 TOTAL\cell 906\cell }\pard \ltrpar\qr \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\ul\insrsid13988251\charrsid2505851 $2,472,161.18\cell }\pard \ltrpar\qj \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13988251\charrsid2505851 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid13988251\charrsid2505851 \trowd \irow7\irowband7\lastrow \ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil 
\cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmrg\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\row }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14562002 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f39\fs24\insrsid13988251\charrsid2505851 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\langnp1033\insrsid2369923 {\shp{\*\shpinst\shpleft4154\shptop200\shpright5620\shpbottom574\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz4\shplid1030
{\sp{\sn shapeType}{\sv 1}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{\sn lTxid}{\sv 196608}}{\sp{\sn hspNext}{\sv 1030}}{\sp{\sn dhgt}{\sv 251665408}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 1}}{\shptxt \ltrpar 
\pard\plain \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11800353 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\lang1033\langfe1033\langnp1033\insrsid11800353 ANNEXURE 3}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\lang1033\langfe1033\langnp1033\insrsid11800353\charrsid14762417 
\par }}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8196\dptxbx\dptxlrtb{\dptxbxtext\ltrpar \pard\plain \ltrpar\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11800353 \rtlch\fcs1 
\af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\lang1033\langfe1033\langnp1033\insrsid11800353 ANNEXURE 3}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\lang1033\langfe1033\langnp1033\insrsid11800353\charrsid14762417 
\par }}\dpx4154\dpy200\dpxsize1466\dpysize374\dpfillfgcr255\dpfillfgcg255\dpfillfgcb255\dpfillbgcr255\dpfillbgcg255\dpfillbgcb255\dpfillpat1\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f39\fs24\insrsid8994072\charrsid2505851 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid610219 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid13988251\charrsid2505851 
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth6520\clshdrawnil \cellx8080\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 
\rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\ul\insrsid13988251\charrsid2505851 COUNT 5 - 8\cell }\pard\plain \ltrpar
\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\ul\insrsid13988251\charrsid2505851 \trowd \irow0\irowband0\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth6520\clshdrawnil \cellx8080\row \ltrrow}\trowd \irow1\irowband1\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr
\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 
\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil \cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid13988251\charrsid2505851 YEAR\cell }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid13988251\charrsid2505851 NO. OF TRANSACTIONS\cell }\pard \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid13988251\charrsid2505851 AMOUNTS\cell COMMENT\cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851 \trowd \irow1\irowband1\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb
\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil 
\cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\row \ltrrow}\trowd \irow2\irowband2\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh
\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil \cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmgf\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid13988251\charrsid2505851 20}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid610219\charrsid2505851 14}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851 \cell }{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid610219\charrsid2505851 122}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851 \cell }\pard \ltrpar\qr \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851 $}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid610219\charrsid2505851 344,466.60}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851 \cell }\pard \ltrpar\qj \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid610219\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851 1}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\super\insrsid13988251\charrsid2505851 ST}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851  OF }{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid610219\charrsid2505851 JUL}{\rtlch\fcs1 \af0\afs16 
\ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851  201}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid610219\charrsid2505851 4}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851  - 31}{\rtlch\fcs1 \af0\afs16 
\ltrch\fcs0 \b\f39\fs16\super\insrsid13988251\charrsid2505851 ST}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851  }{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid610219\charrsid2505851 DEC}{\rtlch\fcs1 \af0\afs16 
\ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851  201}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid610219\charrsid2505851 5}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid2505851 \cell }\pard\plain \ltrpar
\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid13988251\charrsid2505851 \trowd \irow2\irowband2\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
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\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\row \ltrrow}\trowd \irow3\irowband3\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh
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\cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil \cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmrg\clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid13988251\charrsid13571367 20}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid610219\charrsid13571367 15}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid13571367 \cell }{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid610219\charrsid13571367 298}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid13571367 \cell }\pard \ltrpar\qr \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid13571367 $}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid610219\charrsid13571367 962,618.60}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid13988251\charrsid13571367 \cell }\pard \ltrpar\qj \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f39\fs20\insrsid13988251\charrsid14562002 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f39\fs20\insrsid13988251\charrsid14562002 \trowd \irow3\irowband3\ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil 
\cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmrg\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\row \ltrrow}\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 \rtlch\fcs1 
\af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\ul\insrsid13988251\charrsid941570 TOTAL\cell }{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\ul\insrsid610219 
420}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\ul\insrsid13988251\charrsid941570 \cell }\pard \ltrpar\qr \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs16 
\ltrch\fcs0 \b\f39\fs16\ul\insrsid13988251 $}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\ul\insrsid610219 1,307,085.20}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\ul\insrsid13988251\charrsid941570 \cell }\pard \ltrpar\qj \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid14819165\yts27 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f39\fs20\insrsid13988251\charrsid14562002 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\f39\fs20\insrsid13988251\charrsid14562002 \trowd \irow4\irowband4\lastrow \ltrrow\ts27\trgaph108\trleft1560\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid14819165\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1668\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 
\clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth992\clshdrawnil \cellx2552\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1843\clshdrawnil 
\cellx4395\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth1559\clshdrawnil \cellx5954\clvmrg\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 
\clbrdrr\brdrs\brdrw10 \cltxlrtb\clftsWidth3\clwWidth2126\clshdrawnil \cellx8080\row }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14562002 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid13988251 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3297646\charrsid8994072 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid14748333 \hich\af39\dbch\af0\loch\f39 4.\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid6623070\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid14748333 The ac
cused, in the presence of his counsel, admitted the above summary of facts.  The court later found him guilty as charged on all the eleven counts and convicted him accordingly on those counts.  The case was then adjourned to 1 June 2017, where the learned
 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5195174 Magistrate purportedly}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid14748333  sentenced him to 14 years imprisonment.  That sentence had been set aside as a result of this court
\rquote s decision in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid14748333\charrsid14748333 Fiji Independent Commission Against Corruption}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid14748333  v }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f39\fs24\ul\insrsid14748333\charrsid14748333 Viliame Katia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid14748333 , Criminal Appeal No. HAA 027 of 2017S, High Court, Suva on 28 June 2018.
\par }\pard \ltrpar\s15\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid14748333\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid14748333 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid14748333 \hich\af39\dbch\af0\loch\f39 5.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid12745961\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid14748333 In compliance with the above decision, and purs
uant to section 190 of the Criminal Procedure Act 2009, the learned Resident Magistrate Mr. Shageeth Somaratne transferred the case to the High Court for sentencing on 11 July 2018.  On }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12745961 
20 July 2018, the Magistrate Court record was given to both parties, a
nd the matter was set up for a sentence hearing.  The defence was required to file and serve their written plea in mitigation and sentence submission by 17 August 2018.  The prosecution was required to file and serve their sentence submission on 14 Septem
ber 2018.  I heard the parties on 14 September 2018}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11090682 .  I had considered all the papers filed by the parties and also considered their verbal submissions. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f39\fs24\insrsid11090682\charrsid11090682 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11090682\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11090682\charrsid11090682 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid11090682 \hich\af39\dbch\af0\loch\f39 6.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid12745961\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11090682 
It will be noted that the accused offended when the Penal Code, Chapter 17 was being replaced by the Crimes Act 2009 from 1 February 2010.  Prior to the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\super\insrsid11090682\charrsid11090682 st}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11090682  February 2010, all the crimes prosecuted in this case were done under the Penal Code, Chapter 17, that is, count no. 1, 2, 3 and 4.  After the 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\super\insrsid11090682\charrsid11090682 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11090682  February 2010, all the crimes prosecuted in this case were done under the new Crimes Act 2009, that is, counts no. 5, 6, 7, 8, 9, 1}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11800353 0}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11090682  and 11.  The penalties under the Crimes Act 2009 were generally more severe than the Penal Code offences.  It would appear }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid13571367 therefore, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11090682 that the people of Fiji, through their r
epresentatives in Parliament, were of the view that the punishment for the crimes prosecuted in this case should be increased.  Consequently, in discussing the offences, we will start with the most serious of the offences.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f39\fs24\insrsid11090682\charrsid11090682 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11090682\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11090682\charrsid11090682 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid11090682 \hich\af39\dbch\af0\loch\f39 7.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin0\lin720\itap0\pararsid11015161\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11090682 Of the 11 counts in this case, count no. 5}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid14173651 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11090682  and 6 are the most serious. They are both \'93Abuse of Office for Gain\'94 offences, contrary to section 139 of the Crimes }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid11800353 Act 2009.   The maximum penalty}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11090682  for the offence was 10 years imprisonment, but if the act was don}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11800353 
e for gain, the maximum penalty}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11090682  went up to 17 years imprisonment.  His Lordship Mr. Justice Rajasinghe, in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid11090682\charrsid11800353 
Fiji Independent Commission Against Corruption (FICAC)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11090682  v }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid11090682\charrsid11800353 Ana Laqere & Others,}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid11090682  Crimina}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12800846 l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11090682 , Case No. HAC 56 of 2014S, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid13571367 High Court, Suva, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11090682 on 10 May 2017, reviewed the autho}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11800353 rities on \'93Abuse of Office\'94 cases}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11090682 .  His Lordship said the following: }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid14173651 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid11015161\charrsid11015161 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid11015161\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid11015161\charrsid11015161 
\par }\pard\plain \ltrpar\qj \fi-765\li1485\ri237\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin237\lin1485\itap0\pararsid11015161 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid11015161         }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid11015161\charrsid11015161 \'93}{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \b\f39\fs20\insrsid11015161 24. }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid11015161\charrsid11015161 In view of above sentencing precedents, it appears that the courts of Fiji have}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid11015161  }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid11015161\charrsid11015161 considered }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid11015161 the}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid11015161\charrsid11015161  level of authority and trust reposed in th}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid11015161 e position held by the accused, }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid11015161\charrsid11015161 and the level of prejudice caused to the victim in sentencing.  If the level of authority and trust, and the prejudice caused are high, the court could go to the higher starting point and vice versa.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid11015161 
\par 
\par     }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid9377376   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid11015161   }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid11015161\charrsid11015161 25.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f39\fs24\insrsid11015161 \tab }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9642087\charrsid11015161 I would like to adopt the same approach in 
setting an appropriate tariff, allowing the sentencing court to determine the appropriate starting point on the level of culpability and the prejudice/harm caused.  Accordingly, I find a tariff limit of one (1) year to twelve (12) years would adequately s
erve the above purpose. The sentencing court could consider the following ranges of starting point based on the level of culpability and the harm caused:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid9642087\charrsid11015161 
\par }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16594847 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid2513725\charrsid16594847 
\par }\pard\plain \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid2513725\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid1133526\charrsid2513725 
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts27\trgaph108\trleft1134\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid9377376\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1242\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng4500\cltxlrtb\clftsWidth3\clwWidth1985\clshdngraw4500 \cellx3119\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\clshdng4500\cltxlrtb\clftsWidth3\clwWidth1781\clshdngraw4500 \cellx4900\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng4500\cltxlrtb\clftsWidth3\clwWidth2117\clshdngraw4500 \cellx7017
\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng4500\cltxlrtb\clftsWidth3\clwWidth1488\clshdngraw4500 \cellx8505\pard\plain \ltrpar\s15\qj \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6185828\yts27\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 
\ltrch\fcs0 \b\f39\fs16\insrsid2513725\charrsid2513725 \cell High Level of Culpability\cell Medium Level of Culpability\cell Lesser Level of Culpability\cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\b\f39\fs16\insrsid2513725\charrsid2513725 \trowd \irow0\irowband0\ltrrow\ts27\trgaph108\trleft1134\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid9377376\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1242\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng4500\cltxlrtb\clftsWidth3\clwWidth1985\clshdngraw4500 \cellx3119\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\clshdng4500\cltxlrtb\clftsWidth3\clwWidth1781\clshdngraw4500 \cellx4900\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng4500\cltxlrtb\clftsWidth3\clwWidth2117\clshdngraw4500 \cellx7017
\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng4500\cltxlrtb\clftsWidth3\clwWidth1488\clshdngraw4500 \cellx8505\row \ltrrow}\trowd \irow1\irowband1\ltrrow\ts27\trgaph108\trleft1134\trbrdrt
\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid9377376\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1242\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng4500\cltxlrtb\clftsWidth3\clwWidth1985\clshdngraw4500 \cellx3119\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\clshdng500\cltxlrtb\clftsWidth3\clwWidth1781\clshdngraw500 \cellx4900\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng500\cltxlrtb\clftsWidth3\clwWidth2117\clshdngraw500 \cellx7017\clvertalt
\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng500\cltxlrtb\clftsWidth3\clwWidth1488\clshdngraw500 \cellx8505\pard\plain \ltrpar\s15\qj \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6185828\yts27\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 
\ltrch\fcs0 \b\f39\fs16\insrsid2513725\charrsid2513725 
\par High Level of Harm/Prejudice with gain\cell }\pard \ltrpar\s15\qc \li0\ri0\sl360\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6185828\yts27\contextualspace {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 
\f39\fs16\insrsid2513725\charrsid2513725 
\par 8-12\cell 
\par 6-10\cell 
\par 4-8\cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid2513725\charrsid2513725 \trowd \irow1\irowband1\ltrrow\ts27\trgaph108\trleft1134\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 
\trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid9377376\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1242\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl
\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng4500\cltxlrtb\clftsWidth3\clwWidth1985\clshdngraw4500 \cellx3119\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\clshdng500\cltxlrtb\clftsWidth3\clwWidth1781\clshdngraw500 \cellx4900\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng500\cltxlrtb\clftsWidth3\clwWidth2117\clshdngraw500 \cellx7017\clvertalt
\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng500\cltxlrtb\clftsWidth3\clwWidth1488\clshdngraw500 \cellx8505\row \ltrrow}\pard\plain \ltrpar\s15\qj \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6185828\yts27\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 
\ltrch\fcs0 \b\f39\fs16\insrsid2513725\charrsid2513725 Medium Level of Harm/Prejudice either with medium level gain or without gain\cell }\pard \ltrpar\s15\qc \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6185828\yts27\contextualspace {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \f39\fs16\insrsid2513725\charrsid2513725 
\par 6-10\cell 
\par 4-8\cell 
\par 2-6\cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid2513725\charrsid2513725 \trowd \irow2\irowband2\ltrrow\ts27\trgaph108\trleft1134\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 
\trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid9377376\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1242\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl
\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng4500\cltxlrtb\clftsWidth3\clwWidth1985\clshdngraw4500 \cellx3119\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\clshdng500\cltxlrtb\clftsWidth3\clwWidth1781\clshdngraw500 \cellx4900\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng500\cltxlrtb\clftsWidth3\clwWidth2117\clshdngraw500 \cellx7017\clvertalt
\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng500\cltxlrtb\clftsWidth3\clwWidth1488\clshdngraw500 \cellx8505\row \ltrrow}\trowd \irow3\irowband3\lastrow \ltrrow\ts27\trgaph108\trrh890\trleft1134
\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 
\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid9377376\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1242\tblindtype3 \clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb
\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng4500\cltxlrtb\clftsWidth3\clwWidth1985\clshdngraw4500 \cellx3119\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 
\clshdng500\cltxlrtb\clftsWidth3\clwWidth1781\clshdngraw500 \cellx4900\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng500\cltxlrtb\clftsWidth3\clwWidth2117\clshdngraw500 \cellx7017\clvertalt
\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng500\cltxlrtb\clftsWidth3\clwWidth1488\clshdngraw500 \cellx8505\pard\plain \ltrpar\s15\qj \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6185828\yts27\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs16 
\ltrch\fcs0 \b\f39\fs16\insrsid2513725\charrsid2513725 High Level of Harm/Prejudice either with less gain or without gain\cell }\pard \ltrpar\s15\qc \li0\ri0\sl360\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid6185828\yts27\contextualspace {\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \f39\fs16\insrsid2513725\charrsid2513725 
\par 4-8\cell 
\par 2-6\cell 
\par 1-4\cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \b\f39\fs16\insrsid2513725\charrsid2513725 \trowd \irow3\irowband3\lastrow \ltrrow\ts27\trgaph108\trrh890\trleft1134\trbrdrt\brdrs\brdrw10 \trbrdrl\brdrs\brdrw10 \trbrdrb\brdrs\brdrw10 \trbrdrr\brdrs\brdrw10 \trbrdrh
\brdrs\brdrw10 \trbrdrv\brdrs\brdrw10 \trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid9377376\tbllkhdrrows\tbllkhdrcols\tbllknocolband\tblind1242\tblindtype3 \clvertalt\clbrdrt
\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng4500\cltxlrtb\clftsWidth3\clwWidth1985\clshdngraw4500 \cellx3119\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr
\brdrs\brdrw10 \clshdng500\cltxlrtb\clftsWidth3\clwWidth1781\clshdngraw500 \cellx4900\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng500\cltxlrtb\clftsWidth3\clwWidth2117\clshdngraw500 
\cellx7017\clvertalt\clbrdrt\brdrs\brdrw10 \clbrdrl\brdrs\brdrw10 \clbrdrb\brdrs\brdrw10 \clbrdrr\brdrs\brdrw10 \clshdng500\cltxlrtb\clftsWidth3\clwWidth1488\clshdngraw500 \cellx8505\row }\pard\plain \ltrpar\s15\qj \li1440\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1440\itap0\pararsid2513725\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \b\f39\fs20\insrsid2513725 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid9642087\charrsid11015161 \hich\af39\dbch\af0\loch\f39 26.\tab}}\pard \ltrpar\s15\qj \fi-360\li1440\ri521\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls19\adjustright\rin521\lin1440\itap0\pararsid11015161\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9642087\charrsid11015161 
In order to determine the level of culpability, the court could consider the following factors; however, this is not an exhaustive list.  They are:
\par }\pard \ltrpar\s15\qj \li1440\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1440\itap0\pararsid12672030\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12672030 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid12672030 \hich\af39\dbch\af0\loch\f39 i)\tab}}\pard \ltrpar\s15\qj \fi-720\li2160\ri521\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls18\adjustright\rin521\lin2160\itap0\pararsid11800353\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12672030 
The level of contribution or the influence made by the accused in the commission of the offence,}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid11800353 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid12672030\charrsid11800353 \hich\af39\dbch\af0\loch\f39 ii)\tab}}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid12672030\charrsid11800353 The level of authority, trust and the responsibility reposed in the position held by the accused,}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid11800353 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid12672030\charrsid11800353 \hich\af39\dbch\af0\loch\f39 iii)\tab}}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid12672030\charrsid11800353 Has the accused influenced or pressured others to involve in the offence,
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid12672030 \hich\af39\dbch\af0\loch\f39 iv)\tab}}\pard \ltrpar\s15\qj \fi-720\li2160\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls18\adjustright\rin1134\lin2160\itap0\pararsid12672030\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12672030 Nature and the manner in which the offence was committed or planned, 

\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid12672030 \hich\af39\dbch\af0\loch\f39 v)\tab}}\pard \ltrpar\s15\qj \fi-720\li2160\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls18\adjustright\rin1134\lin2160\itap0\pararsid11800353\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12672030 Nature of victims,}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid11800353 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid12672030\charrsid11800353 \hich\af39\dbch\af0\loch\f39 vi)\tab}}\pard \ltrpar\s15\qj \fi-720\li2160\ri521\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls18\adjustright\rin521\lin2160\itap0\pararsid11800353\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12672030\charrsid11800353 Whether the accused involved in the o}{\rtlch\fcs1 
\af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid11800353\charrsid11800353 ffence through force, coercion, }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12672030\charrsid11800353 exploitation or intimidation\rquote 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid12672030 \hich\af39\dbch\af0\loch\f39 vii)\tab}}\pard \ltrpar\s15\qj \fi-720\li2160\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls18\adjustright\rin1134\lin2160\itap0\pararsid12672030\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12672030 Not motivated by personal gain,
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid12672030 \hich\af39\dbch\af0\loch\f39 viii)\tab}Opportunistic \'93one-off\'94 offence with little or no planning.
\par }\pard \ltrpar\s15\qj \li2160\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin2160\itap0\pararsid12672030\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12672030 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\lang5129\langfe1033\langnp5129\insrsid12672030\charrsid11015161 \hich\af39\dbch\af0\loch\f39 27.\tab}}\pard \ltrpar\s15\qj \fi-360\li1440\ri521\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls19\adjustright\rin521\lin1440\itap0\pararsid11015161\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12672030\charrsid11015161 The level of harm/prejudice 
can be determined by considering the level of gain and the impact on the victim.}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid11800353\charrsid11015161 \'94}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12672030\charrsid11015161 
\par }\pard\plain \ltrpar\qj \li0\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin0\itap0\pararsid12672030 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid12672030\charrsid12672030 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid11800353\charrsid8981218 \hich\af39\dbch\af0\loch\f39 8.\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li720\ri1134\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin1134\lin720\itap0\pararsid8981218\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid11800353\charrsid8981218 I agree with His Lordship and adopt his comments abovementioned. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid9980292\charrsid8981218 
\par }\pard \ltrpar\s15\qj \li720\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin720\itap0\pararsid1920985\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid1920985 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid9980292 \hich\af39\dbch\af0\loch\f39 9.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid8981218\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid9980292 The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid1920985 
next serious offence is count no. 4, that is, \'93Embezzlement by servant\'94
, contrary to section 274 (b) (ii) of the Penal Code, Chapter 17.  The maximum penalty for this offence is 14 years imprisonment.  Stealing from employers was always a serious matt}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid9377376 
er and often called for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid13717844 a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid9377376 deterrent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid1920985 
 sentence.  However, case laws had set the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid9377376 tariff between}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid1920985  18 months to 3 years imprisonment: see }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f39\fs24\ul\insrsid1920985\charrsid1920985 State}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid1920985  v }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid1920985\charrsid1920985 Pauliasi Vatunalaba}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid1920985 , Criminal Case No. HAC 134 of 2008, High Court, Suva and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid1920985\charrsid1920985 Fiji Independent Commission Against Corruption (FICAC)}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid1920985  v }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid1920985\charrsid1920985 Ashwini Lata}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid1920985\charrsid1920985 ,}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid1920985  Criminal Case No. HAC 065 of 2011, High Court, Suva.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid9980292 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid8981218\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8981218\charrsid8981218 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid12728297 \hich\af39\dbch\af0\loch\f39 10.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid8981218\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12728297 The next serious offence}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid13522653 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12728297  are all under the Crimes Act 2009, and they each carry a maximum penalty of 10 years imprisonment each.  First, \'93forgery\'94, contrary to section 156 (}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid4262737 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12728297 ) of the Crimes Act 2009 (ie. count no. 7 and 11), second, \'93unauthorized modification of data\'94, contrary to section 341 (}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid13522653 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12728297 ) of the Crimes Act 2009 (count no. 9); and lastly, \'93obtaining a financial advantage\'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid13522653 , contrary to section 326 (1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12728297 ) of the Crimes Act 2009}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid13571367  (count no. 10)}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid12728297 .  The tariff for the offence of forgery appear to be a sentence between 3 years to 6 years imprisonment: see}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15422268  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f39\fs24\ul\insrsid15422268\charrsid15422268 State}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15422268  v }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid15422268\charrsid15422268 Prasad & Others}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid15422268 , Criminal Case No. HAC 024 of 2010, High Court, Lautoka and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid15422268\charrsid15422268 Rarawa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15422268 
 v }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid15422268\charrsid15422268 The State}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15422268 , Criminal Appeal Case No. HAA 057 of 2016, High Court, Lautoka. }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid12728297  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8981218 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15422268\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15422268\charrsid15422268 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid4262737 \hich\af39\dbch\af0\loch\f39 11.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid8981218\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid4262737 As for \'93Unauthorized modification of data to cause impairment\'94
, contrary to section 341 (1) of the Crimes Act 2009, the prosecution submitted that there was no tariff set by the High Court, as of now.  The facts of this case demonstrated the need to treat the abov
e offence seriously.  Here, on the admitted facts, the accused had gone about sabotaging the computer system of the office of the Official Receiver.  He had rendered the computer system useless by feeding it false data to enable him to commit the 11 count
s in this case.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15558871 
Most commercial and state entities use computers to conduct their business.  The integrity of their computer system is crucial to their success.  In my view, in order to protect the public, a tariff between 2 to 7 years imprisonment would b
e appropriate.  The higher the level of the accused\rquote s culpability and the harm he caused, the higher the sentence should be.  If it was otherwise, the sentence should be low. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15422268 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13717844\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid13717844\charrsid13717844 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid5583992 \hich\af39\dbch\af0\loch\f39 12.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid8981218\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5583992 As for \'93obtaining a financial advantage\'94
, contrary to section 326 (1) of the Crimes Act 2009, the prosecution submitted there was no tariff on this offence.  However, in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid5583992\charrsid1920985 
Fiji Independent Commission Against Corruption (FICAC)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5583992  v }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid5583992\charrsid5583992 Feroz Jan Mohammed & Others}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f39\fs24\insrsid5583992\charrsid5583992 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid5583992  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5583992\charrsid5583992 Criminal Case No. HAC 349 of 2013,}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid13571367  High Court,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5583992\charrsid5583992  Suva, His Lordship}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5583992  Mr. Justice Madigan set}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid13571367  the tariff of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5583992  2 to 4 years imprisonment for offences under section 326 (2) of the Crimes Act 2009, which is also for \'93
obtaining a financial advantage\'94.  I will accept }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15931880 his}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5583992  Lordship\rquote s tariff in this case.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid13717844 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5583992\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5583992\charrsid5583992 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid5583992 \hich\af39\dbch\af0\loch\f39 13.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid8408955\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5583992 The next serious offence is \'93giving false information to a public servant
\'94, contrary to section 201 of the Crimes Act 2009.  It carrie}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid10643710 d}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5583992  a maximum penalty of 5 years imprisonment.  \'93
Abuse of office for gain\'94, contrary to section 111 of the Penal Code carried a maximum penalty of 3 years imprisonment.  \'93Forgery\'94, contrary to section 341 (1) of the Penal Code carried a maximum penalty of 2 years imprisonment.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8408955\charrsid16594847 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5583992\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5583992\charrsid5583992 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid5583992 \hich\af39\dbch\af0\loch\f39 14.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid8408955\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5583992 In this case, the aggravating factors were as follows:}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid15931880\charrsid8408955 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15931880\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15931880\charrsid15931880 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\lang5129\langfe1033\langnp5129\insrsid15931880\charrsid15931880 \hich\af39\dbch\af0\loch\f39 (i)\tab}}\pard \ltrpar\s15\qj \fi-720\li1440\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\adjustright\rin-46\lin1440\itap0\pararsid2905064\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid15931880\charrsid15931880 Gross Breach of Employer\rquote s Trust}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15931880 .  In 2003, you }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid16535910 resided at Lot 28 Bryce Street Raiwaqa.  You were approximately 23 years old.  The Official Receiver\rquote 
s Office at Suva hired you as a clerical officer.  As such, it was your job to assist the Official Receiver maintain its Bankruptcy Trust Accounts for bankrupt individuals, and also }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid9390486 it\rquote s
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid16535910  Liquidation Trust Account}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid9390486  for liquidated companies.  It was the Official Receiver\rquote 
s function to receive funds from the above individuals and companies, as a result of creditors\rquote  petitions, issued through the High Court of Fiji.  At times, you assist}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid13986864 ed}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid9390486  in the payment of funds from the above accounts to creditors, who are entitled to the same.  You were a clerical officer for approximately 4 years 7 months 18 days.  This position enabled you to study }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid875714 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid9390486 Official Receiver\rquote s Payment System.  During this time, you performed your job well as a clerical officer.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2905064\charrsid2905064 
\par }\pard \ltrpar\s15\qj \li1440\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin1440\itap0\pararsid9390486\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid9390486 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid9390486 So impressed were your employer that, on 7 July 2008, at the age of 28 years old, you were promoted as Acting Deputy Official Receiver in the Official Receiver\rquote }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid8408955 s O}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid9390486 
ffice.  Only the Minister of Justice, the Permanent Secretary of Justice and the Official Receiver were your immediate supervisors.  You were a trusted officer in the Official Receiver\rquote s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid8408955 O}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid9390486 ffice at Suva.  On 10 July 2008, 3 days after been promoted to Acting Deputy Official Receiver}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid10636225 
, you began to steal money from the Bankruptcy Trust Account.  Between 2008 and 2010, you engineered 89 fraudulent transactions and stole a total of $339,201.05.  Between 2010 and 2014, you again engineered 906 fraudulent transact
ions and stole a total of $2,472,161.18.  Between 2014 and 2015, you engineered 420 fraudulent transactions and stole $1,307,085.20 from the Liquidation Trust Account.  At the end of it all, you had engineered 1,415 fraudulent transactions, and stole a to
tal of $4,118,447.43 from the Official Receiver\rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8408955 s O}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid10636225 ffice.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid875714 
 You were receiving approximately $46, 275.00 of stolen money per month}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid16676460  on top of your normal salary, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid875714 
for the 7 years 5 months of your offendings.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid9390486 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid10636225 
\par This was a serious breach of an employer\rquote s trust.  As an employee}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2905064 
, you are supposed to be honest and hardworking to your employer.  Your employer trusted you and promoted you to Acting Deputy Official Receiver on 7 July 2008.  However, between then and 31 December 2015, you stole more than $4 million from t
hem.  You must accept that you will have to be punished severely to atone for your misdeed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid875714 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2905064 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid875714  What you had done was unthinkable.  You literally \'93stabbed your employer in the back by stealing $4 million plus from it\'94.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2905064 
  In the 24 years I had served on the bench, this is the first time I had witnessed a civil servant steal $4 million plus from a government entity, for his own personal use.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid16676460 
 You had grossly abused the trust placed on you.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid10636225 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2905064 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\lang5129\langfe1033\langnp5129\insrsid2905064\charrsid2905064 \hich\af39\dbch\af0\loch\f39 (ii)\tab}}\pard \ltrpar\s15\qj \fi-720\li1440\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\adjustright\rin-46\lin1440\itap0\pararsid2905064\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid2905064\charrsid2905064 Repetitive and Systematic Breaches of Procedure}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2905064 .  As a clerical officer from 2003 to 2008, you studied and understood the Official Receiver\rquote 
s functions and duties well.  You knew how the office operated in Suva, Lautoka and the whole of Fiji.  You knew the processes and procedures on the payment }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2441734 of trust money to creditors.
  You knew the office\rquote 
s FOX PRO SYSTEM computer system well.  You did not offend while employed as a clerical officer.  However, 3 days after been promoted as Acting Deputy Official Receiver, you used your position to short circuit the system by stealing m
ore than $4 millions from the Official Receiver\rquote s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8408955 O}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid875714 
ffice.  You corrupted the FOX PRO SYSTEM computer system to perpetuate and hide your offendings.  You fed false data into }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid6256716 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid875714 office
\rquote s computer system.  You fraudulently used other people\rquote s identities }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5648237 and forged numerous documents }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid875714 to }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid1449421 enable you to steal the money. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid875714 You deliberately deceived your co-workers and supervisors to commit the offences.  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid2905064 
\par }\pard \ltrpar\s15\qj \li1440\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin1440\itap0\pararsid11095156\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid11095156 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11095156 You basically showed your co-workers and supervisors no mercy in engineering the 1,415 fraudulent transactions which enabled you to steal the $4 million plus from }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid11153029 the Official Receiver\rquote s Office.  In a sense, you were like a \'93computer virus\'94 to the Official Receiver\rquote s \'93comput}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid16676460 er system\'94
 and office.  You had}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11153029 
 not only undermined the Official Receiver, you had also undermined the Permanent Secretary and Minister of Justice.  You had also undermined the creditors whose $4 million plus you had stole.  It is possib
le that the taxpayers of Fiji will probably have to pay for your misdeeds }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid6256716 at the end of the day.  You thus}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11153029 
 must not complain of the punishment that you are about to get for your crimes. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid16676460  Your criminal behaviour called for it.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11095156 
\par }\pard\plain \ltrpar\qj \li0\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin0\itap0\pararsid11153029 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11153029 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\lang5129\langfe1033\langnp5129\insrsid11153029\charrsid11153029 \hich\af39\dbch\af0\loch\f39 (iii)\tab}}\pard\plain \ltrpar\s15\qj \fi-720\li1440\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\adjustright\rin-46\lin1440\itap0\pararsid11153029\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f39\fs24\insrsid11153029\charrsid11153029 The Amount of Money Involved}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11153029 . Annexure 1, 2 and 3 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid16201598 in the prosecution
\rquote s }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid1709739 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid16201598 ummary of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid1709739 f}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid16201598 acts showed the amount of money you stole from 2008 to 2015.  In Annexure 1, you stole a total of $339,201.05.  In Annexure 2, you stole a total of $2,472,161.18.  In Annexure 3, you stole a total
 of $1,307,085.20.  The total stolen in Annexure 1, 2 and 3 was $4,118,447.43.  You spent 7 years 5 months 24 days stealing the above money.  You were getting approximately $46,275 per mo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12221065 
nth on top of your salary, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid10164916 for approximately}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid16201598  7 \'bd years you committed 
the offences.  When examining the details of your offendings on a daily, weekly and monthly basis, it showed an utter disregard for lawful authority within the Office of the Official Receiver.  Your actions showed contempt for the Minister of Justice
\rquote s aut
hority, contempt for the authority of the Permanent Secretary of Justice and contempt for the authority of the Official Receiver. You were a law unto yourself.  You even went to assume the authority of the High Court of Fiji by purportedly making court or
ders therefrom, and making written orders therefrom.  This was unthinkable and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid667015 you must n}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid16201598 
ot complain when you are punished because order had to be re-established in the Official Receiver\rquote s Office. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8195394 
\par }\pard \ltrpar\s15\qj \li1440\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin1440\itap0\pararsid8195394\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid16201598  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid11153029 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\lang5129\langfe1033\langnp5129\insrsid667015 \hich\af39\dbch\af0\loch\f39 (iv)\tab}}\pard \ltrpar\s15\qj \fi-720\li1440\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\adjustright\rin-46\lin1440\itap0\pararsid11153029\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid667015 No Restitution or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f39\fs24\insrsid8195394  Attempts at Restitution}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8195394\charrsid8195394 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8195394  You had obviously set a personal record }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12221065 by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8195394 
 stealing more than $4 million dollars from a government entity, for personal use.  When stealing such an amount, you would obviously used it for your own personal use, put it in your or other\rquote s bank accounts, invest it or hide the same}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid667015 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8195394  through various means.  It would be reasonable }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid4916979 
to assume that in Fiji, to dispose off $4 million plus in 7 \'bd years especially when you reside at Lot 28 Bryce Street, Raiwaqa, it would leave some signs \endash  for example, house renovations, cars
, home appliances, jewelleries etc.  In your case, no restitution was made.  Even the court said, at the sentence hearing stage, that genuine restitution was a strong mitigating factor.  No explanation was made on how the $4 million plus was used.  When l
ooking at the total evidence, and your written and verbal submissions through your counsel, it showed that you had no remorse in your offending}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12221065 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid4916979 .  You had no remorse in stealing $4 million dollars plus from various creditors in Fiji, whose money,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid667015  the Official Re}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid4916979 ceiver had in trust.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12221065 
 You were all quiet on the whereabouts of the leftover of the stolen $4 million dollars plus.  In a place like Fiji, it would be difficult to dispose off $4 million dollars plus in 7 \'bd years, unless you, through your friends, relat
ives or agents, are hiding }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid6256716 
the same, or dealing with the same, through various means.  If your friends, relatives or agents are dealing with the stolen money today, they are guilty of the offence of \'93money laundering\'94, contrary to section 69 (2) and (3) of
 the Proceeds of Crime Act 1997 and are liable on conviction to a fine not exceeding $120,000, or a term of imprisonment not exceeding 20 years or both.  There is no time limitation in dealing with your friends, relatives or agents, if they are committing
 money laundering offence}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid16676460 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid6256716 
.  In a nutshell, through your conduct, you had shown no remorse in your offendings when you made no restitution or attempted to do so.  Once again, you must not complain when you are given a long prison sentence, to teach you that crime does not pay.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8195394 
\par }\pard \ltrpar\s15\qj \li1440\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin1440\itap0\pararsid6256716\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid6256716 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \b\f39\lang5129\langfe1033\langnp5129\insrsid6256716 \hich\af39\dbch\af0\loch\f39 (v)\tab}}\pard \ltrpar\s15\qj \fi-720\li1440\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls20\adjustright\rin-46\lin1440\itap0\pararsid11153029\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid6256716 The Motivating Factor of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f39\fs24\insrsid16676460 G}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid6256716 reed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid6256716\charrsid6256716 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid6256716  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2294033 When examining the whole evidence in your case, I asked myself the question: What motivated you? I examined the 1,415 fraudulent transactions that you carried out in the 7 \'bd years you were occupying
 the position of Acting Deputy Official Receiver.  Powers are given to civil servants to enable them to serve the public, not themselves.  However, in your 1,415 fraudulent transactions, even $1,000,000 was not enough for you.  You had to steal $4,000,000
 plus, and readily pleaded guilty to the same.  Obviously greed was your motivation.  Looking at you during the sentence hearing, I appear to get the impression that you feel you will quickly serve your prison time, and then come out to }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid1605082 enjoy the fruits of your crime, which y}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid16676460 our friends and/or relatives may have }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid1605082 
kept for you.  You will have to learn that greed does not pay.  I therefore plead with you not to complain when a lengthy prison sentence is given to you.  Why should you benefit from the fruits of y
our crime, when the majority of the people of Fiji work honestly for their money?
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1605082\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid1605082\charrsid1605082 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid1605082 \hich\af39\dbch\af0\loch\f39 15.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid16676460\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid1605082 The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8078858 
mitigating factors are as follows:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid4155663\charrsid16676460 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid8078858 \hich\af39\dbch\af0\loch\f39 (i)\tab}}\pard \ltrpar\s15\qj \fi-720\li1440\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls21\adjustright\rin-46\lin1440\itap0\pararsid16676460\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8078858 At the age of 38 years, this is your first offence;}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid789878\charrsid16676460 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid8078858 \hich\af39\dbch\af0\loch\f39 (ii)\tab}}\pard \ltrpar\s15\qj \fi-720\li1440\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls21\adjustright\rin-46\lin1440\itap0\pararsid789878\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8078858 Although, you pleaded guilty to the charges 4 months 1
1 days after first call in the Suva Magistrate Court, you nevertheless saved the court\rquote s time;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid789878\charrsid16676460 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid8078858 \hich\af39\dbch\af0\loch\f39 (iii)\tab}}\pard \ltrpar\s15\qj \fi-720\li1440\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls21\adjustright\rin-46\lin1440\itap0\pararsid16676460\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8078858 
You were in custody for approximately 1 year 6 months 27 days prior to being sentenced today;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid1605082\charrsid1605082  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid789878\charrsid16676460 

\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid8078858 \hich\af39\dbch\af0\loch\f39 (iv)\tab}}\pard \ltrpar\s15\qj \fi-720\li1440\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls21\adjustright\rin-46\lin1440\itap0\pararsid8078858\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8078858 You cooperated with FICAC investigators during the investigations.
\par }\pard\plain \ltrpar\qj \li0\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin0\itap0\pararsid8078858 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8078858 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid8078858 \hich\af39\dbch\af0\loch\f39 16.\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid8078858\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid8078858 Since \'93Abuse of Office for Gain\'94
 (count no. 5 and 6) are the most serious of the 11 counts in the charges, I will start my sentence with the same.  For count no. 5, I start with a sentence of 10 years imprisonment.  I add 6 years for the a
ggravating factors, making a total of 16 years imprisonment.  For time }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11419158 spent }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3632511 
in custody while awaiting sentence in the High Court, I deduct 1 year 7 months, leaving a balance of 14 years 5 months imprisonment.  In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid3632511\charrsid3632511 State}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid3632511  v }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid3632511\charrsid3632511 Sakiusa Bole}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8155404 , Criminal Case }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid16676460 No. HAC 038 of 2005S, High Court, Suva, Her Lady}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3632511 ship Madam Justice Shameem said, \'93\'85}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f39\fs24\insrsid3632511\charrsid16676460 In breach of trust cases, comparably less weight is put on good character, because only people of good character are given positions of trust and responsibility.  It is the breach
 of trust which is the harm done in theses offences}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3632511 \'85.\'94. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8155404  This is a breach of trust case}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid3632511 , thus I deduct another 1 month for the accused being a first offender, leaving a balance of 14 years 4 months imprisonment.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8078858 
\par }\pard \ltrpar\s15\qj \li720\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin720\itap0\pararsid3632511\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3632511 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid3632511 \hich\af39\dbch\af0\loch\f39 17.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid8078858\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3632511 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f39\fs24\ul\insrsid3632511\charrsid3632511 Mataunitoga }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3632511 v }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid3632511\charrsid3632511 The State}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid3632511 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid13391652  Criminal Appeal No. AAU 125 of 2013, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid16676460 Court of Appeal, Suva, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid13391652 His Lordship Justice of Appeal Mr. Goundar said as follows, on 28 May 2015:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3632511 
\par }\pard\plain \ltrpar\qj \li0\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin0\itap0\pararsid13392902 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid13392902\charrsid13392902 
\par }\pard\plain \ltrpar\s15\qj \li720\ri238\sa200\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin238\lin720\itap0\pararsid3539395\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid13392902 \'93}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13392902\charrsid11624644 
In considering the weight of a guilty plea, sentencing courts ar
e encouraged to give a separate consideration and qualification to the guilty plea (as a matter of practice and not principle) and assess the effect of the plea on the accused by taking into account all the relevant matters such as remorse, witness vulner
ability }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid8155404 and utilitarian value.  The timing}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13392902\charrsid11624644  of the plea,}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid8155404  of course, }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13392902\charrsid11624644 will play an important role when making that assessment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid13392902 \'94.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid13391652\charrsid13391652 
\par }\pard \ltrpar\s15\qj \li720\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin720\itap0\pararsid13391652\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid13391652 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid10906262 His Lordship, the Honourable Chief Justice Mr. Gates, favoured the above approach in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid10906262\charrsid10906262 Gordon Aitcheson }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid10906262 v }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid10906262\charrsid10906262 The State}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid10906262 , Criminal Petitio
n CAV 012 of 2018,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid16676460  Supreme Court, Suva, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid10906262 and on 2 November 2018, said as follows:
\par }\pard\plain \ltrpar\qj \li0\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin0\itap0\pararsid10906262 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid10906262 
\par }\pard \ltrpar\qj \li720\ri237\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin237\lin720\itap0\pararsid11624644 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid13392902 \'93}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\insrsid13392902\charrsid11624644 The }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid11624644\charrsid11624644 principle}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13392902\charrsid11624644  in }{\rtlch\fcs1 \af0\afs20 
\ltrch\fcs0 \b\f39\fs20\ul\insrsid13392902\charrsid11624644 Rainima}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid13392902\charrsid11624644  must be considered with more flexibility as }{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 
\b\f39\fs20\ul\insrsid13392902\charrsid11624644 Ma}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\ul\insrsid11624644\charrsid11624644 taunitoga}{\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid11624644\charrsid11624644 
 indicates.  The overall gravity of the offence, and the need for the hardening of hearts for
 prevalence, may shorten the discount to be given.  A careful appraisal of all factors such as Goundar J has cautioned is the correct approach.  The one third discount approach may apply in less serious cases.  In cases of abhorrence, or of many aggravati
ng factors the discount must reduce, and in the worst cases shorten considerably}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid11624644 \'94.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid13392902 
\par }\pard \ltrpar\qj \li0\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin0\itap0\pararsid10906262 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid10906262 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid10906262 \hich\af39\dbch\af0\loch\f39 18.\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid10906262\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid10906262 Applying the above principle to this case, the discount given will be small, given the aggravating factors mentioned above.  For pleading}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8155404 
 guilty, I deduct 2 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid10906262 
months, leaving a balance of 14 years 2 months imprisonment.  For cooperating with FICAC investigators, I deduct another 2 months, leaving a balance of 14 years imprisonment.  On count no. 5, that is, Abuse of Office for Gain, I 
\par }\pard \ltrpar\s15\qj \li720\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin720\itap0\pararsid8155404\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12523361 s}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid8155404 entence the accused to 14 years imprisonment.
\par }\pard\plain \ltrpar\qj \li0\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin0\itap0\pararsid8155404 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8155404 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid8155404 \hich\af39\dbch\af0\loch\f39 19.\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid8155404\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid8155404 I repeat the above process and sentence for count no. 6, another \'93}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12523361 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8155404 buse of Office for Gain
\'94 offence.
\par }\pard\plain \ltrpar\qj \li0\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin0\itap0\pararsid4719513 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid4719513\charrsid4719513 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid4719513 \hich\af39\dbch\af0\loch\f39 20.\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid8155404\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid4719513 On count no. 4, \'93Embezzlement by Servant\'94, I start with a sentence of 2 years imprisonm
ent.  For the aggravating factors, I add another 5 years, making a total of 7 years imprisonment.  I deduct 1 year 7 months for time already spent in custody while awaiting sentence, leaving a balance of 5 years 5 months.  Following }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12523361 the directions given by
 the authorities mentioned above, I deduct 1 month for being a first offender, leaving a balance of 5 years 4 months.  For pleading guilty, I deduct another 2 months and another 2 months for cooperating with FICAC investigators.  The balance is 5 years im
prisonment. On count no. 4, \'93Embezzlement by Servant\'94, I sentence the accused to 5 years imprisonment. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid4719513 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12523361\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12523361\charrsid12523361 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid12523361 \hich\af39\dbch\af0\loch\f39 21.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid8155404\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12523361 
Count no. 7 is forgery.  I start with a sentence of 4 years imprisonment.  I add 4 years for the aggravating factors, making a total of 8 years impr
isonment.   I follow the directions given by the cases mentioned above.  I deduct 1 year 7 months for time already served, while in custody awaiting sentence, leaving a balance of 6 years 5 months.  I deduct 1 month for being a first offender}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid15624943 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12523361 another 2 mo
nths for pleading guilty and another 2 months for cooperating with FICAC investigators.  The balance is 6 years imprisonment.  On count. No. 7, I sentence you to 6 years imprisonment.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12523361\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12523361\charrsid12523361 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid12523361 \hich\af39\dbch\af0\loch\f39 22.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid8155404\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12523361 I repeat the above process and sentence for }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid3539395 counts no. 9, 10 and 11.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12523361 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3539395\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3539395\charrsid3539395 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid3539395 \hich\af39\dbch\af0\loch\f39 23.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid8155404\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3539395 On count no. 8, \'93False information to a Public Servant\'94
, I sentence the accused to 3 years imprisonment.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid3539395\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3539395\charrsid3539395 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid3539395 \hich\af39\dbch\af0\loch\f39 24.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid8155404\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3539395 On }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5247496 count no. 1, 
\'93Abuse of Office for Gain\'94, I sentence the accused to 2 years imprisonment.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid3539395 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5247496\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5247496\charrsid5247496 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid5247496 \hich\af39\dbch\af0\loch\f39 25.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid8155404\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5247496 On count no. 2, \'93forgery\'94, I sentence the 
accused to 1 year imprisonment. 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5247496\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5247496\charrsid5247496 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid5247496 \hich\af39\dbch\af0\loch\f39 26.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid8155404\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5247496 I repeat the above sentence for count no. 3.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5247496\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5247496\charrsid5247496 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid5247496 \hich\af39\dbch\af0\loch\f39 27.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid2385215\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5247496 The summary of your sentences are as follows:}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid2385215\charrsid2385215 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid5247496\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215\charrsid5247496 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid5247496 \hich\af39\dbch\af0\loch\f39 (i)\tab}}\pard \ltrpar\s15\qj \fi-720\li1440\ri-45\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\adjustright\rin-45\lin1440\itap0\pararsid2385215\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5247496 Count no. 1:\tab Abuse of Office for Gain\tab \tab }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid2385215            -\tab         2 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5247496 years imprisonment
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid2385215 \hich\af39\dbch\af0\loch\f39 (ii)\tab}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215 Count no. 2:\tab Forgery\tab \tab \tab 
\tab            -\tab         }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12802242 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215  year imprisonment
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid2385215 \hich\af39\dbch\af0\loch\f39 (iii)\tab}Count no. 3:\tab Forgery\tab \tab \tab \tab            -\tab         }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid12802242 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215  year imprisonment
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid2385215 \hich\af39\dbch\af0\loch\f39 (iv)\tab}Count no. 4:\tab Embezzlement by Servant\tab            -\tab         }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid12802242 5}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215  years imprisonment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215\charrsid16676460 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid2385215 \hich\af39\dbch\af0\loch\f39 (v)\tab}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215 Count no. 5:\tab Abuse of Office for Gain
\tab \tab            -\tab         }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12802242 14}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215  years imprisonment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid2385215\charrsid2385215 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid2385215 \hich\af39\dbch\af0\loch\f39 (vi)\tab}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215 Count no. 6:\tab Abuse of Office for Gain
\tab \tab            -\tab         }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12802242 14}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215  years imprisonment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid2385215\charrsid2385215 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid2385215 \hich\af39\dbch\af0\loch\f39 (vii)\tab}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215 Count no. 7:\tab Forgery\tab \tab \tab 
\tab            -\tab       }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12802242  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12802242 6}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid2385215  years imprisonment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215\charrsid2385215 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid2385215 \hich\af39\dbch\af0\loch\f39 (viii)\tab}}\pard \ltrpar\s15\ql \fi-720\li1440\ri-45\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\adjustright\rin-45\lin1440\itap0\pararsid2385215\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215 Count no. 8:\tab False Information to Public Servant       -\tab      }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12802242  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215    3 years imprisonment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215\charrsid2385215 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid2385215 \hich\af39\dbch\af0\loch\f39 (ix)\tab}}\pard \ltrpar\s15\qj \fi-720\li1440\ri-45\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls22\adjustright\rin-45\lin1440\itap0\pararsid2385215\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215 Count no. 9:\tab Unauthorized Modification of Data        -\tab        }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12802242  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215  6 years imprisonment
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid2385215\charrsid2385215 \hich\af39\dbch\af0\loch\f39 (x)\tab}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215\charrsid2385215 
Count no. 10:\tab Obtaining a Financial }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215 Advantage           -         }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid7751152  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid2385215 6 years imprisonment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215\charrsid2385215 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid2385215 \hich\af39\dbch\af0\loch\f39 (xi)\tab}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215 Count no. 11:\tab Forgery\tab \tab \tab 
\tab            -\tab          6 years imprisonment
\par }\pard\plain \ltrpar\qj \li0\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin0\itap0\pararsid2385215 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid16594847 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid10439939 \hich\af39\dbch\af0\loch\f39 28.\tab}}\pard\plain \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid10439939\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid10439939 Mr. Katia, you engineered 1,415 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12458421 fraudulent transactions within the Official Receiver\rquote 
s Office to steal $4,118,477.43 of trust money.  In other words, you were entrusted with this money, and as a trustee, you stole this money.  The level of deceit and evil you perpetuate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid199606 d}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12458421  among your co-workers and supervisors to steal the money was the height of all evil.  You smiled at them and behind their back}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid199606 ,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12458421  stole the $4 million dollar plus. You made a mockery }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid5379988 of not only the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid12458421 Official Receiver\rquote s Office, but also the High Court, by pretending to be a judge}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid199606  issuing court orders.  You had}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid12458421  made no restitution or attempted to do the same.  You have not explained where the money is}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid199606 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12458421 
nor how it was used.  It appears you are willing to serve, from your point of view, a short prison sentence, come out and enjoy the fruits of your crime. Because of the above,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid199606 
 and the need to punish you in a manner that is just in all the circumstances,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12458421  and in the interes
t of justice, I direct that the sentence in count no. 5 be made consecutive to the sentences in count no. 7 and 8, making a total sentence of 23 years imprisonment.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215 
\par }\pard \ltrpar\s15\qj \li720\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin720\itap0\pararsid199606\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid199606 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid199606 \hich\af39\dbch\af0\loch\f39 29.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid10439939\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid199606 
Because of the totality principle of sentencing, I direct that all the sentences in the other counts, be made concurrent to the 23 years sentence mentioned above.  The final total sentence is 23 years imprisonment.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid12458421 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid199606\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid199606\charrsid199606 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid199606 \hich\af39\dbch\af0\loch\f39 30.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid10439939\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid199606 
Mr. Viliame Katia, for the eleven offences you committed against the Office of the Official Receiver at Suva in the Centra
l Division, between 1 July 2008 and 31 December 2015, I sentence you to 23 years imprisonment, with a non-parole period of 22 years, effective forthwith.
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid199606\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid199606\charrsid199606 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid199606 \hich\af39\dbch\af0\loch\f39 31.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid16594847\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid199606 
Pursuant to section 4 (1) of the Sentencing and Penalties Act 2009, the above sentence was designed to punish you in a manner that was just in all the circumstances, to protect the community from people like you, to deter other would-be offenders like }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12744945 you, and to signify that the court and community denounce what you did to the Official Receiver\rquote s Office between 1 July 2008 and 31 December 2015. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f39\fs24\insrsid16594847\charrsid16594847 
\par {\listtext\pard\plain\ltrpar \s15 \rtlch\fcs1 \af0 \ltrch\fcs0 \f39\lang5129\langfe1033\langnp5129\insrsid12744945 \hich\af39\dbch\af0\loch\f39 32.\tab}}\pard \ltrpar\s15\qj \fi-360\li720\ri-46\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls11\adjustright\rin-46\lin720\itap0\pararsid10439939\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12744945 You have 30 days to appeal to the Court of Appeal.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f39\fs24\insrsid12744945\charrsid10439939 
\par }\pard\plain \ltrpar\qj \li0\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin0\itap0\pararsid2385215 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2385215\charrsid2385215 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12744945 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12744945 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid16594847 
\par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12744945 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12744945 \tab \tab \tab \tab \tab \tab \tab }{\rtlch\fcs1 \af0\afs28 \ltrch\fcs0 
\b\f39\fs28\insrsid12744945\charrsid16087722 Salesi Temo
\par \tab \tab \tab \tab \tab \tab \tab }{\rtlch\fcs1 \af0\afs28 \ltrch\fcs0 \b\f39\fs28\ul\insrsid12744945\charrsid16087722 JUDGE
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12744945 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\ul\insrsid12744945 
\par }\pard \ltrpar\qj \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12744945 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid12744945 Solicitor for FICAC\tab :\tab 
Office of Fiji Independent Commission Against Corruption, Suva
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid16594847 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid12744945 Solicitor for Accused\tab :\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid16594847 R. Vananalagi, Barrister & Solicitor, Suva.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f39\fs24\insrsid12744945\charrsid16087722 
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\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid8155404\charrsid8155404 
\par }\pard \ltrpar\s15\qj \li1440\ri-46\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin1440\itap0\pararsid9390486\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid2905064\charrsid9390486 
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\par }\pard \ltrpar\s15\qj \li1440\ri1134\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1440\itap0\pararsid9642087\contextualspace {\rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \b\f39\fs20\insrsid9642087\charrsid12800846 
\par }\pard \ltrpar\s15\ql \li720\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12800846\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f39\fs24\insrsid12800846\charrsid12800846 
\par }\pard \ltrpar\s15\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid12800846\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f39\fs24\insrsid14173651 
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