Prosecution Witnesses under Cross-Examination and the Evidence led by the Defendant in his Defence to the Charge. 2. Whether from the Evidence before the Honourable Court there exists any Serious Doubt about the Guilt of the Defendant in respect of the Offences with which the Defendant is charged, which Doubt ought to be resolved in favour of the Defendant and ought to result in the Discharge and Acquittal of the Defendant. In response, Learned Senior Advocate of Nigeria, Rotimi Jacobs, representing the Prosecution in his Final Written Address dated the 10th of January 2018 and filed on the same date, formulated a Sole Issue for determination, after setting out a Brief Summary of the facts as follows: 1. Whether having regard to the Evidence adduced before this Honourable Court and the Exhibits tendered, the Prosecution has not proved its case against the Defendant Beyond Reasonable Doubt to warrant his Conviction for the Offences Charged. The Defence, in turn, filed their Reply on Points of Law dated 22nd February 2018 but filed on the 23rd of February 2018, and in it, responded to Specific Issues canvassed by Learned Senior Counsel to the Prosecution. Now, after a careful consideration of the Evidence led during Trial, the Exhibits tendered across board, and after a careful regard of the Issues raised by the Learned Counsel/Senior Counsel in this Matter, the Court will formulate the following Issues for the just determination of the Case: 1. Whether the Prosecution has proved Beyond Reasonable Doubt the Offences of Criminal Breach of Trust, punishable under Section 315 of the Penal Code Act, which was laid out in Counts1, 2, 6, 10, 12, 14, 16, 18, 20, 22, 24, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40 and 41 15