Shell statement 21 May 2012 “Shell was not aware that that money was to be paid to Malabu”. Shell statement 11 November 2012 “inspection of Malabu’s company records as part of due diligence did not establish any connection between Dan Etete and Malabu” Ben Van Beurden May 2015 “We have never been anything but transparent about this – there is no risk or nothing extraordinary about this transaction that should concern our shareholders... we believe the payment was entirely made in accordance with the law of Nigeria and international practice, morally okay”.