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White Collar Crime- Review. Muhammad Aamir Ilyas Deputy Commissioner . Expenditure. 300. Income. Saving. 1000. 700. Cash 200. Assets. Plot 5 00. Asset cases. Around 80% of NAB inquiry/ investigation activities relate to asset cases

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white collar crime review

White Collar Crime- Review

Muhammad AamirIlyas

Deputy Commissioner

slide2

Expenditure

300

Income

Saving

1000

700

Cash 200

Assets

Plot 500

asset cases
Asset cases
  • Around 80% of NAB inquiry/ investigation activities relate to asset cases
  • Accused acquire, own or create asset with black money
  • Slightest mistake during investigation can spoil the case as “accused is considered favorite child of the law”
assets
Assets?

“Assets are the resources owned by an entity which benefit its future operations and are convertible to cash”

Examples:

Cash, vehicles, land, building, bonds, jewelry, furniture etc

asset cases1
Asset cases
  • Determination of known and fair sources in the hands of accused
  • Valuation of suspected assets
  • Reasonable estimate of expenses incurred by the accused
  • Quantification of un-explained assets/ investments/ Expenses
valuation of assets
Valuation of assets
  • Cost of Acquisition (COA)
  • Mode of Acquisition (MOA)
  • Fair Market Value (FMV) at the time of Acquisition
  • Present Market Value (PMV)
cost of acquisition
Cost of Acquisition

“sum total paid by a person against acquisition of an asset which is inclusive of the price paid plus transfer & other allied/incidental charges”

mode of acquisition
Mode of Acquisition
  • Purchase
  • Inheritance
  • Gift
  • Exchange
  • Allotment
  • Terms of Employment
  • Court decree
  • Compensation
mode of acquisition1
Mode of Acquisition

9. Lease/ Loan

10. Installments

11. Windfall (Prize Money, Lottery/ Raffle)

12. Family settlement

13. Relinquishment of rights by other co- shares

14. Will

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