of FVC shares to 12.48 million share, or 5.14 % of the total number of voting rights of FVC, thereby reaching or exceeding the five percent threshold that required him to submit Form 246 – 2 to the SEC

transactions, concealing such B/E sale by omitting the sale transactions from the company’s accounting records, and concealing the fraud by extending the maturity terms of such B/E issues several times. The

account for receiving the B/E transfer transactions, concealing such B/E sale by omitting the sale transactions from the company’s accounting records, and concealing the fraud by extending the maturity