• Later James indicated that he needed N$5 000 000 to pay higher-level politicians among them Esau although according to Stefansson James did not mention any other names. This money was meant to drive the matter through.
• The N$5 000 000 was paid through an FNB account of Mermaria into that of Erongo Clearing & Forwarding in Namibia.
• Between 20 and 22 August 2014, the parties went to Iceland again for a meeting. Those who attended were James, Shanghala, Gustavo, and Tamson as well as Stefansson.
• It was agreed at that meeting – Stefansson, James and Baldvinsson – that 75% of the real usage fee for the Namgomar quota will be paid from Esja, a Samherji company in Cyprus, to a company Tundavala in Dubai owned by James. From this account, James would distribute the money.
• Until 2018, Samherji through Esja received around 55 000 MT of horse mackerel. Samherji made about US$46 650 or N$654 500 000 if quota usage fee was N$3000 per MT.
• To evade tax, they would show just N$27 500 000 which was just about 25% of what they would have received. The rest was then paid to Tundavala. This money was never declared either in Namibia or Angola.
2014
• N$5 000 000 (US$446 429) paid to James
• Namgomar quota of 7 000 MT – sold at US$205/ N$2 300 Namgomar usage fee per ton = N$16 100 000 (US$1 437 500)
2015
• Namgomar quota of 8 000 MT – sold at US$187/ N$2 500 per ton = US$1 492 537 or N$20 000 000
2016
• Namgomar quota of 14 000MT – sold at US$197/ N$2 800 per ton = US$2 760 563 or N$39 200 000
2017
• Namgomar quota of 14 000MT – sold at US$204/ N$2 800 per ton = US$2 861 314 or N$39 200 000
2018
• Namgomar quota of 12 000MT – sold at US$167/ N$2 400 per ton = US$2 000 000 or N$28 800 000
TOTAL 55 000 US$10 998 343 N$148 300 000
30% of this amount (N$44 490 000/ US$3 299 503 was paid in Namibia while 70% (N$103 810 000/ US$7 698 840 was paid outside Namibia)
Samherji paid Namgomar companies around N$148 000 000 or around US$11 000 000 for quotas caught by Mermaria and Karee investments now Saga Seafood.
Stefansson says the amounts could be higher than these because there was a secret email account used which he did not have access to.
He says: “Note that on the available invoices (but there should be more) an amount of US$1 028 988 was suspected paid. Ata a very generous rate of 10 in 2014, that already amounts to N$10 289 880 paid in foreign jurisdictions.