Guo Wengui / Miles Guo — criminal case · ECF #209-6

In the matter of United States v Kwok, et al 23 CR 118 (SDNY) with respect to 41(g) Customer Action for the return of their Himalaya Exchange Funds

Independent forensic review of Mazars LLP Appendix 6.1

The testing undertaken on the customer onboarding information and the financial data in respect of a sample of the Relevant Customers

Information per the Customer Action Schedule Customer / KYC information p

enabled? Customer Tier Personal or corporate

1 Y6DXEKN 6,710.94 5.97 39,775.00 - Yes Yes Tier 1 Personal No South Korea South Korea 2 25E7HEK - - - Yes Yes Tier 1 Personal No China China 3 VRUHRBX - - - - Yes Yes Tier 1 Personal Yes China China 4 EJB6N37 24.94 23.00 - - Yes Yes Tier 1 Personal Yes China China 5 PK2GKGB - - - - Yes Yes Tier 1 Personal Yes China China 6 QKGAABC 2,460.00 114.66 3,200.00 - Yes Yes Tier 1 Personal No China China 7 NKV5KWI 2,026.00 - - - Yes Yes Tier 1 Personal Yes China China 8 HEYI0NX 217.76 0.02 - - Yes Yes Tier 1 Personal Yes China China 9 68L64X5 701.73 83.81 5,880.00 - Yes Yes Tier 1 Personal No China China 10 C923ESO 1,580.38 735.48 90,169.64 - Yes Yes Tier 1 Personal No China China 11 VA5MP35 12.00 - - - Yes Yes Tier 1 Personal Yes China China 12 LMC8YPB 79.96 0.36 3,455.00 - Yes Yes Tier 1 Personal No Taiwan Taiwan 13 0QS281S 101.59 2,786.88 156,450.98 - Yes Yes Tier 1 Personal No UK New Zealand 14 VK4ANPU 7.00 - - - Yes Yes Tier 1 Personal No South Korea China 15 I4LKIWY - 2,855.84 2,975.00 - Yes Yes Tier 1 Personal No Singapore Singapore 16 SJ2BS73 579.01 3.01 - - Yes Yes Tier 1 Personal Yes China China 17 5S89KBQ 528.16 45.08 11,950.00 71,100.00 Yes Yes Tier 1 Personal No Taiwan Taiwan 18 34DUM6K 297.27 35.63 900.00 18,788.00 Yes Yes Tier 1 Personal No China Singapore 19 A4UZ1UA 76,313.99 229,733.22 10,000.00 120,090.00 Yes Yes Tier 1 Personal No United Kingdom United Kingdom 20 J8AWCBB 1,062.34 1.67 12,245.00 1,270.00 Yes Yes Tier 1 Personal Yes China China 21 V9W73H5 - - 9,944.00 - Yes Yes Tier 1 Personal No China China 22 3ONHED9 - - - - Yes Yes Tier 1 Personal No China China 23 SA3MI8E - - - - Yes Yes Tier 1 Personal Yes China China 24 UNS06NV 3,716.28 - 18,641.15 - Yes Yes Tier 1 Personal No China China 25 IQZZTFG 233.00 5,312.09 - - Yes Yes Tier 1 Personal Yes China China 26 KIL2BXW 10.19 1.14 - - Yes Yes Tier 1 Personal Yes China China 27 63JS0ZQ 484.89 542.68 20,375.00 - Yes Yes Tier 1 Personal No China United Arab Emirate 28 EL7ZBNL 282.00 2.18 - - Yes Yes Tier 1 Personal Yes China China

31 K64HVBN 534.92 31.75 - - Yes Yes Tier 1 Personal Yes China China 32 CNF1PAS 100.76 0.01 17,100.00 29,880.00 Yes Yes Tier 1 Personal No United Kingdom United Kingdom 33 C7HE41U 1,083.74 0.01 - - Yes Yes Tier 1 Personal No Hong Kong Hong Kong 34 PI46C1D 107.00 - - - Yes Yes Tier 1 Personal Yes China China 35 UJZ8G2I 220.83 0.16 275.00 12,650.00 Yes Yes Tier 1 Personal No China Cambodia 36 3Y5TR49 1,158.14 50,532.09 - - Yes Yes Tier 1 Personal Yes China China 37 5FQXFF3 853.55 132.23 - - Yes Yes Tier 1 Personal No China China 38 BR55A1J 1,562.77 195.29 7,159.09 - Yes Yes Tier 1 Personal No China China 39 3P7ICAV 883.58 38.57 41,900.00 - Yes Yes Tier 1 Personal No Singapore Singapore 40 WGMU4QO 15,941.54 818.73 - - Yes Yes Tier 1 Personal No China Germany 41 IWRSAY8 4,731.75 335,465.96 - - Yes Yes Tier 1 Personal No China China 42 PH1JBZ0 5,367.14 571.46 85,337.67 - Yes Yes Tier 1 Personal No Australia Australia 43 7FKCSAF 5,849.58 0.01 33,356.00 - Yes Yes Tier 1 Personal No China China 44 KY08VGL 667.18 37.00 22,292.69 11,480.00 Yes Yes Tier 1 Personal No China Australia 45 7M1PNFX 5,026.95 1.87 9,332.49 - Yes Yes Tier 1 Personal No China China 46 5GZG9NL 474.46 0.40 19,950.00 - Yes Yes Tier 1 Personal No China South Korea 47 MZDB63I 100.00 - - - Yes Yes Tier 1 Personal No Hong Kong China 48 OXDEZ2P 3,353.63 7.83 56,936.65 - Yes Yes Tier 1 Personal No Australia Australia 49 SKAZFRE - - - - Yes Yes Tier 1 Personal No China China 50 LQ7DLLW 100.75 0.15 4,191.50 - Yes Yes Tier 1 Personal No Australia Australia

[1] Where the name of the individual was in Chinese characters on the HEX Customer Database, we sought to compare the characters to identify any differences. However, given the Mazars team do not read Chinese, we also compared the ID document number for these customers (i) per their ID documents on Jumio; with (ii) the ID document number on the customer's profile on the HEX Database. We did not identify any differences in this regard.

In the matter of United States v Kwok, et al 23 CR 118 (SDNY) with respect to 41(g) Customer Action for the return of their Himalaya Exchange Funds Independent forensic review of Mazars LLP

The testing undertaken on the customer onboarding information and the financial data in respect of a sample of the Relevant Customers

5.97 HDO 5.97 was sent from this individual's via Hpay on 15 November 2023. We viewed this transaction on Hpay via the HEX Customer Database.

599.60 This difference relates to two transactions: (i) HDO 20,349.6 was sent by this individual via Hpay on 21 November 2023; and (ii) HCN 1,400 was used to purchase HDO 19,750 (see the HCN reconciliation above) . We viewed these transactions either on the HEX Customer Database or on Hpay via the HEX Customer Database. J8AWCBB 25.71 This difference relates to two transactions: (i) HDO 5,000 was sent by this individual via Hpay on 15 December 2023; and (ii) HCN 355 was used to purchase HDO 5,025 (see the HCN reconciliation above) . We viewed these transactions either on the HEX Customer Database or on Hpay via the HEX Database. C85O85D 8,458.00 HDO 8,458 was received by this individual's via Hpay on 29 November 2023. We viewed this transaction on Hpay via the HEX Customer Database.

46,271.67 This difference relates to three transactions: (i) HDO 13,441 was received by this individual account via Hpay on 11 December 2023; (ii) HDO 12,571.78 is "held for orders" on this individual's account (whereby the HDO is being held for future trades); and (iii) HDO 47,140.88 was used to purchase HCN 3,388.81 (see the HCN reconciliation above) . We viewed these transactions either on the HEX Customer Database or on Hpay via the HEX Customer Database. WGMU4QO 2.00 This difference relates to three transactions: (i) HDO 5 was sent from this individual's account via Hpay on 26 November 2023; (ii) HDO 3 was sent from this individual's account via Hpay on 26 November 2023; and (iii) HDO 10 was received by this individual via Hpay on 5 December 2023. We viewed these transactions on Hpay via the HEX Customer Database.

571.45 This difference relates to four transactions: (i) HDO 107.99 is "held for orders" on this individual's account (whereby the HDO is being held for future trades); (ii) HDO 108 was received by this individual via Hpay on 9 December 2023; (iii) HDO 540 was received by this individual via Hpay on 12 November 2023; and (iv) HDO 1,111.46 was used to purchase HCN 79.98 (see the HCN reconciliation above) . We viewed these transactions either the HEX Customer Database or on Hpay via the HEX Customer

difference Reason(s) for reconciling items

1,400.00 HCN 1,400 was used to purchase HDO 19,750 between 16 and 18 November 2023 (see the HDO reconciliation below). We viewed this transaction on the HEX Customer Database. 19 A4UZ1UA 1,000.00 HCN 1,000 was received by this individual via Hpay on 16 November 2023. We viewed this transaction on Hpay via the HEX Customer Database.

355.00 HCN 355 was used to purchase HDO 5,025 (see the HDO reconciliation below). We viewed this transaction on the HEX Customer Database. 36 3Y5TR49 3,388.81 HDO 47,140.88 was used to purchase HCN 3,388.81 (see the HDO reconciliation below). We viewed this transaction on the HEX Customer Database. 38 BR55A1J 578.75 HCN 578.75 was received by this individual via Hpay on 25 November 2023. We viewed this transaction on Hpay via the HEX Customer Database. 41 IWRSAY8 500.00 HCN 500 was received by this individual via Hpay on 15 November 2023. We viewed this transaction on Hpay via the HEX Customer Database. 42 PH1JBZ0 79.98 HDO 1,111.46 was used to purchase HCN 79.98 (see the HDO reconciliation below). We viewed this transaction on the HEX Customer Database.

474.46 HCN 474.46 is "held for orders" on this individual's account (whereby the HCN is being held for future trades). We viewed this amount on the HEX Customer Database.

1,250.00 HCN 1,250 is "held for orders" on this individual's account (whereby the HCN is being held for future trades). We viewed this amount on the HEX Customer Database.

[3] As explained in our report, during our sample testing we identified a number of differences between the HDO balance in HEX Customer Database compared with the amounts noted in the Customer Action Schedule. Upon further enquiry with the Exchange, we understand that this relates to ongoing trading activity of HDO balances between the date the customer provided information in respect of the Customer Action (of 10 November 2023) and the date of our work (15 December 2023). We set out below the reconciling items, which relate to trades effected by customers between these dates.

We observed these reconciling items on the trading data available on the HEX Customer Database and Hpay (the Exchange's payment application)

[2] As explained in our report, during our sample testing we identified a number of differences between the HCN balances in HEX Customer Database compared with the amounts noted in the Customer Action Schedule. Upon further enquiry with the Exchange, we understand that this relates to ongoing trading activity of HCN balances between the date the customer provided information in respect of the Customer Action (of 10 November 2023) and the date of our work (of 15 December 2023). We set out below the reconciling items, which relate to trades effected by customers between these dates.

We observed these differences on the trading data available on the HEX Customer Database and Hpay (the Exchange's payment application)

In the matter of United States v Kwok, et al 23 CR 118 (SDNY) with respect to 41(g) Customer Action for the return of their Himalaya Exchange Funds Independent forensic review of Mazars LLP

The testing undertaken on the customer onboarding information and the financial data in respect of a sample of the Relevant Customers

43 7FKCSAF 13,393.48 This difference relates to four transactions: (i) HDO 13,394 is "held for orders" on this individual's account (whereby the HCN is being held for future trades); (ii) HDO 10,000 is "held for orders" on this individual's account (whereby the HCN is being held for future trades); (iii) HDO 12,262.50 is "held for orders" on this individual's account (whereby the HCN is being held for future trades); and (iv) HDO 49,050 was received by this individual via Hpay on 15 December 2023. The total of these transactions equates to a inflow of HDO 13,393.48 to this individual's account. We viewed these transactions on Hpay via the HEX Customer Database.

per HEX database Customer financial information per HEX database

KYC questionnaire per database HCN HDO Deposit Source of income/funds Source of wealth Risk Score Risk Rating Current HCN

Salary / business income, Loan / Credit Employment income, Business profits 35 Medium 6,710.94 - - -

Salary / business income Employment income 51 Medium - - - - - - - - Salary / business income, Savings Employment income 50 Medium - - - - - - - - Salary / business income, Savings Employment income, Business profits 35 Medium 24.94 - - 23.00 - - - - Salary / business income, Savings Inheritance, Employment income 45 Medium - - - - - - - - Salary / business income Employment income 41 Medium 2,460.00 - - 114.66 - - 3,200.00 - Salary / business income Employment income 50 Medium 2,026.00 - - - - - - - Salary / business income, Investment, Cryptocurrency trading Employment income 50 Medium 217.76 - - 0.02 - - - - Salary / business income, Savings, Loan / Credit Property sale, Employment income 56 Medium 701.73 - - 83.81 - - 5,880.00 - Salary / business income Employment income 55 Medium 180.38 - 1,400.00 - 135.88 - 599.60 - 90,169.64 - Inheritance Inheritance 50 Medium 12.00 - - - - - - - Salary / business income Inheritance, Employment income 30 Low 79.96 - - 0.36 - - 3,455.00 - Pension / Social benefits, Investments, Savings Property sale, Employment income, Business profits 60 Medium 101.59 - - 2,786.88 - - 156,450.98 - Savings Employment income 30 Low 7.00 - - - - - - - Salary / business income Employment income 30 Low - - - 2,855.84 - - 2,975.00 - Salary / business income, Loan / Credit Crypto Trading, long term investment 46 Medium 579.01 - - 3.01 - - - - Pension / Social benefits Inheritance 50 Medium 528.16 - - 45.08 - - 11,950.00 - Salary / business income, Savings Employment income 36 Medium 297.27 - - 35.63 - - 900.00 - Salary / business income Employment income 10 Low 77,313.99 1,000.00 - 229,733.22 - - 10,000.00 - Salary / business income Employment income 51 Medium 707.34 - 355.00 - 27.38 25.71 - 12,245.00 - Savings Employment income 40 Medium - - - - - - 9,944.00 - Savings Employment income 80 High - - - - - - - - Pension / Social benefits Inheritance, Employment income 85 High - - - - - - - - Salary / business income Employment income 30 Low 3,716.28 - - - - - 18,641.15 - Salary / business income, Savings Employment income, Business profits 30 Low 233.00 - - 5,312.09 - - - - Pension / social benefits, Savings Inheritance, Property sale 56 Medium 10.19 - - 1.14 - - - - Salary / business income Employment income 46 Medium 484.89 - - 542.68 - - 20,375.00 - Salary / business income, Investments, Savings Property sale, Employment income, Business profits 56 Medium 282.00 - - 2.18 - - - - Investments, Savings, Cryptocurrency trading, part time job admin Employment income, part time admin 80 High 4,060.89 - - 0.01 - - 154,316.52 - Salary Employment income 36 Medium 229.21 - - 8,471.18 8,458.00 - 9,912.89 - Salary / business income Employment income 45 Medium 534.92 - - 31.75 - - - - Salary / business income Employment income 5 Low 100.76 - - 0.01 - - 17,100.00 - Salary / business income, Investments, Savings Property sale, Employment income, Business profits 80 High 1,083.74 - - 0.01 - - - - Salary / business income Employment income 15 Low 107.00 - - - - - - - Salary / business income, Savings Employment income, Business profits 70 Medium 220.83 - - 0.16 - - 275.00 - Savings Business profits 91 Ultra-high 4,546.95 3,388.81 - 4,260.42 - 46,271.67 - - - Salary / business income, Investments Employment income, Business profits 82 High 853.55 - - 132.23 - - - - Salary / business income, Investments, Savings Property sale, Employment income 56 Medium 2,141.52 578.75 - 195.29 - - 7,159.09 - Salary / business income Employment income 30 Low 883.58 - - 38.57 - - 41,900.00 - Investments Property sale 51 Medium 15,941.54 - - 820.73 2.00 - - - Salary / business income, Savings, Loan / Credit Property sale, Employment income, Business profits 90 Ultra-high 5,231.75 500.00 - 335,465.96 - - - - Salary / business income Employment income, Business profits 15 Low 5,447.12 79.98 - 0.01 - 571.45 - 85,337.67 - Salary / business income, Investments, Savings Employment income 51 Medium 5,849.58 - - 13,393.49 13,393.48 - 33,356.00 -

Salary / business income Business profits 41 Medium 667.18 - - 37.00 - - 22,292.69 - Salary / business income, Investments, Savings Property sale, Employment income, Business profits 51 Medium 5,026.95 - - 1.87 - - 9,332.49 -

Salary / business income Employment income 6 Low 100.00 - - - - - - - Salary / business income Employment income 5 Low 2,103.63 - 1,250.00 - 7.83 - - 56,936.65 - Salary / business income Employment income, Business profits 55 Medium - - - - - - - - Salary / business income, Investments Property sale 5 Low 100.75 - - 0.15 - - 4,191.50 -

Redemption Customer redemptions per KYC documents viewed on Jumio

- - - - Passport 16-Mar-16 Yes Yes

- - - - Passport 26-Feb-15 Yes Yes

- - - - Passport 20-Feb-12 Yes Yes - - - - Passport 26-Jun-14 Yes Yes

71,100.00 - 71,100.00 - Passport 10-Dec-13 Yes Yes 18,788.00 - 18,788.00 - Passport 22-Sep-20 Yes Yes 120,090.00 - 120,090.00 - Driving licence 18-Apr-13 Yes Yes 1,270.00 - 1,270.00 - ID card 16-Jan-12 Yes Yes - - - - Passport 22-Jan-17 Yes Yes - - - - Passport 22-Jan-17 Yes Yes

- - - - Passport 13-May-16 Yes Yes

- - - - Driving licence 28-Mar-14 Yes Yes 9,527.39 - 9,527.39 - Passport 13-May-14 Yes Yes

29,880.00 - 29,880.00 - Driving licence 5-Aug-15 Yes Yes

12,650.00 - 12,650.00 - Passport 14-Sep-17 Yes Yes

- - - - Passport 12-Nov-12 Yes Yes - - - - Passport 29-Dec-16 Yes Yes - - - - Passport 13-Nov-19 Yes Yes

- - - - Passport 29-Aug-18 Yes Yes

- - - - Passport 27-Oct-11 Yes Yes 11,480.00 - 11,480.00 - Driving licence N/A Yes Yes - - - - Passport 22-Aug-18 Yes Yes

- - - - Passport 24-Jun-20 Yes Yes - - - - Passport 12-Jul-19 Yes Yes - - - - Passport 27-Apr-17 Yes Yes