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Management accounts, Cyprus companies

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MANAGEMENT ACCOUNTS (invented)
Ship Management Ltd: fees EUR 2,400,000 from Bulk Carriers Ltd, both under tonnage tax.
Crew Services Ltd: crew supply EUR 1,350,000, net cost plus 5.2%.
Holdings Ltd: interest-free balance due from Bulk Carriers Ltd, maximum EUR 3,200,000; cash pool deposits from Tankers Ltd, maximum EUR 6,800,000.