Account Opening Documents of Ebenezer Retnan Ventures and could tell that not all the Account Opening Documents required were presented. He further stated that Ebenezer Retnan Ventures Account is a Corporate Account since it is a Venture, and it enjoyed Private Banking Privileges reserved for High Net Worth Customers, which are predetermined and approved by his Bank. In Exhibit P3, DW1 admitted that he could not see any Bank Approvals for the Account, but the Form was signed in the presence of Mr. Awe Odessa, the Regional Manager (North), who later became Deputy General Manager Internal Affairs, Lagos. He was also aware that the Bank Executives for Ebenezer Retnan Ventures’ Account waived certain requirements. During his Testimony, he explained the Procedure in Opening a Personal Account to be the Provision of Means of Identification and a Signed Mandate. For Opening a Corporate Account, the Customer was required to submit Corporate Affairs Commission Registration Certificate, Means of Identification, the Signed Mandate Card and the Company’s Board Resolution. He understood the term “Know Your Customer” (KYC) to mean the Bank would know their Customers by their Identification such as Driving Licence, International Passport, Work ID, Photographs, Signature, Address, Nature and Location of the Business and by the filled out Reference Forms. When shown the Account Opening Documents in Exhibit P3, he identified the Account Holder to be Ebenezer Retnan Ventures, and stated that it is a Corporate Account for which he had expected to see a Board Resolution. Also, he identified the Signature Specimen on Exhibit P3 to belong to Ebenezer Retnan Ventures and Daniel Haruna, and noted that Ebenezer Retnan Ventures is not an Individual. The Person who signed for Daniel Haruna did so in his absence as he was not the one who opened the Account. He positively identified the Signature of the Defendant, and added being aware that High Net Worth Individuals can hide through their Accounts. When asked whether the Defendant’s purpose was to hide his Identity, DW1 dissociated himself from the Opening of this Account, and so therefore could not account for the purpose. He did not know Daniel Haruna, but knew Haruna Dariye, the Defendant’s brother. He could not make any meaning out of the Address stated on the Mandate Card nor the Telephone Number and further, could not trace the Address of Ebenezer Retnan Ventures in Jos. He noted that the Passport Photographs for Ebenezer Retnan Ventures were not affixed to Exhibit P3. Mr. Adonye Roberts stated that the Defendant operated the Account and the instructions he received from him were either through Letters or Cheques. He agreed with the Prosecution in regard to Exhibit P3, the Account Opening Form, that the information supplied such as the Occupation, Address and Type of Account was inappropriate, and the Referee Requirements were Incomplete. Ebenezer Retnan Ventures could not qualify as an Individual Current Account and cannot be a Businessman. This Venture must relate to a Company or Corporate Entity. Further, he punched holes into the Defendant’s Case by stating that in the Column for Occupation, the word “Businessman” was written and the Employer was stated to be “Self”. He noted that there was no Physical Address but a Mailing Address. He knew that the Defendant was not Self Employed but was a Governor and he also knew that a Governor could not be a Businessman. More telling, he knew his Address was not Kilometer 87 Rock Falls. Apart from the Defendant’s Signature which he identified, he confirmed there is nowhere the Defendant’s name was mentioned in the Account Opening Documentation. At the time the Account was opened on the 16th of December 1999, the Defendant was the Governor of Plateau State. He confirmed the Defendant signed the Terms and Conditions of the Account Opening Forms, to 51