Exhibit “F” which is memorandum of understanding between the Defendants and the nominal complainant (PW3). For avoidance of doubt, relevant paragraphs of the Memorandum of Understanding between the parties are hereby reproduced:Paragraph viii “the project cost/construction cost which shall be mutually agreed upon by the parties shall be borne by the developer and may include but not limited to funding from financial institution, cost of materials and equipment, cost of labour, marketing/sales expenses, incidental expenses and every other expenses incurred during the building/sale of the project.” Paragraph ix “the parties jointly agree that adequate records of expenses and costs be kept for the purpose of determining the profit accruable from the project.” Paragraph x “that the property shall be built and sold by the developer with the cooperation of the client FEDERAL REPUBLIC OF NIGERIA AND KAYODE GABRIEL ADENIJI & 2ORS 36