The yacht scheme

Roman Abramovich

Beneficiary

Sara Trust

Cyprus

Neptune Trust

Cyprus

Yacht-owning

companies

BVI

Yacht-hiring

companies

BVI

Leased

boats to

Blue Ocean

Yacht

Management

Boats leased to

Roman Abramovich

Beneficiary

Sara Trust

Cyprus

Neptune Trust

Cyprus

Yacht-owning

companies

BVI

Yacht-hiring

companies

BVI

Leased

boats to

Blue Ocean

Yacht

Management

Boats leased to

Guardian graphic. Source: structure active from 2005 to 2012, based on data from Cyprus Confidential leaks