Panama Papers

==People named==
{{See also|List of people named in the Panama Papers}}
While offshore business entities are not illegal in the jurisdictions where they are registered, and often not illegal at all, reporters found that some Mossack Fonseca shell corporations seem to have been used for illegal purposes including [[fraud]], [[kleptocracy]], [[tax evasion]] and evading [[international sanctions]].

Reports from April 3 note the law firm's many connections to high-ranking political figures and their relatives, as well as celebrities and business figures.<ref name="Guardian: how the rich" /><ref name="Power Players">{{cite news |title=Panama Papers: The Power Players |publisher=[[International Consortium of Investigative Journalists]] |url=https://panamapapers.icij.org/the_power_players/ |access-date=April 3, 2016 |archive-url=https://web.archive.org/web/20160404042238/https://panamapapers.icij.org/the_power_players/ |archive-date=April 4, 2016 |url-status=live}}</ref><ref name="Fusion: Wikileaks of the mega-rich" /> Among other things, the leaked documents illustrate how wealthy individuals, including public officials, can keep personal financial information private.

Initial reports identified five then-heads of state or government leaders from Argentina, Iceland, Saudi Arabia, Ukraine, and the United Arab Emirates as well as government officials, close relatives, and close associates of various heads of government of more than forty other countries. Names of then-current national leaders in the documents include President [[Khalifa bin Zayed Al Nahyan]] of the United Arab Emirates, [[Petro Poroshenko]] of Ukraine, King [[Salman of Saudi Arabia]], and the Prime Minister of Iceland, [[Sigmundur Davíð Gunnlaugsson]].<ref name="Power Players" />

'''Former heads of state mentioned in the papers include:'''
*Argentinian president [[Mauricio Macri]] who was president from December 2015–December 2019. Moreover, the moral problem, the oppositers reclaimed illegality because he never put this in his patrimonial declarations. For one of the official source of Panama papers: "Macri's official spokesman Ivan Pavlovsky said that the Argentine president didn't list Fleg Trading Ltd. as an asset because he had no capital participation in the company. The company, used to participate in interests in Brazil, was related to the family business group. "This is why Maricio Macri was occasionally its director," he said, reiterating that Macri was not a shareholder."<ref>{{cite news|url=https://m.perfil.com/noticias/politica/mauricio-macri-aparece-como-director-una-segunda-empresa-offshore-20160404-0029.phtml?rd=1|title=Mauricio Macri aparece como director una segunda empresa offshore|website=Perfil.com|access-date=May 1, 2020|archive-url=https://web.archive.org/web/20191225150528/https://m.perfil.com/noticias/politica/mauricio-macri-aparece-como-director-una-segunda-empresa-offshore-20160404-0029.phtml%3Frd%3D1|archive-date=December 25, 2019|url-status=live}}</ref><ref>{{cite news |url=http://www.perfil.com/mobile/?nota=%2Fcontenidos%2F2016%2F04%2F04%2Fnoticia_0029.html|title=Macri offshore: aparece una segunda empresa del presidente en Panamá|website=Perfil.com|archive-url=https://web.archive.org/web/20160407224137/http://www.perfil.com/mobile/?nota=%2Fcontenidos%2F2016%2F04%2F04%2Fnoticia_0029.html|access-date=May 1, 2020|archive-date=April 7, 2016}}</ref>
*Sudanese president [[Ahmed al-Mirghani]], who was president from 1986–1989 and died in 2008.<ref name="Power Players" /><ref>{{cite news |url=https://www.dabangasudan.org/en/all-news/article/former-sudanese-president-cited-as-power-player-in-panama-papers |date=April 4, 2016 |title=Former Sudanese President cited as 'Power Player' in Panama Papers |work=Dabanga |access-date=May 14, 2016 |url-status=live |archive-url=https://web.archive.org/web/20160602112459/https://www.dabangasudan.org/en/all-news/article/former-sudanese-president-cited-as-power-player-in-panama-papers |archive-date=June 2, 2016 }}</ref>
*Former Emir of Qatar [[Hamad bin Khalifa Al Thani]] owned Afrodille S.A., which had a bank account in Luxembourg and shares in two South African companies. Al Thani also held a majority of the shares in Rienne S.A. and Yalis S.A., holding a [[term deposit]] with the [[Bank of China]] in Luxembourg. A relative owned 25 percent of these: Sheikh Hamad bin Jassim Al Thani, Qatar's former prime minister and foreign minister.<ref>
{{cite news |url=https://www.independent.co.uk/news/world/politics/panama-papers-assad-putin-poroshenko-mubarak-al-saud-pm-iceland-sigmundur-davio-gunnlaugsson-a6967411.html |title=Panama Papers: 12 world leaders linked to offshore dealings – and the full allegations against them |author=Adam Lusher |date=April 4, 2016 |work=The Independent |access-date=May 14, 2016 |url-status=live |archive-url=https://web.archive.org/web/20160517025212/http://www.independent.co.uk/news/world/politics/panama-papers-assad-putin-poroshenko-mubarak-al-saud-pm-iceland-sigmundur-davio-gunnlaugsson-a6967411.html |archive-date=May 17, 2016 }}</ref>

'''Former prime ministers:'''
*Prime Minister [[Bidzina Ivanishvili]] of [[Georgia (country)|Georgia]]<ref name=OccIv>{{cite news |url=https://www.occrp.org/en/panamapapers/georgia-ivanishvili-offshore/ |title=OFFSHORE COMPANY SPENT 3 YEARS CHASING IVANISHVILI'S PASSPORT |author1=Nino Bakradze |author2=Dave Bloss |work=OCCRP |date=April 3, 2016 |access-date=April 30, 2016 |url-status=live |archive-url=https://web.archive.org/web/20160531050055/https://www.occrp.org/en/panamapapers/georgia-ivanishvili-offshore/ |archive-date=May 31, 2016 }}</ref>
*[[Pavlo Lazarenko]] of [[Ukraine]]<ref name="Power Players" />
*Prime Minister [[Ayad Allawi]], a former vice president of Iraq, owned property through Mossack Fonseca shell companies registered in Panama and the British Virgin Islands, for security reasons following an assassination attempt, according to his spokesperson, who added that any income from the properties was reported and taxes paid "promptly and on time".<ref name=ForbesAllawi>{{cite news |url=https://www.forbes.com/sites/dominicdudley/2016/04/04/panama-papers-the-middle-east-players/#5d4a6f2cd2e7 |title=Panama Papers: The Middle East Players |date=April 4, 2016 |author=Dominic Dudley |work=Forbes |access-date=May 14, 2016 |url-status=live |archive-url=https://web.archive.org/web/20160404172449/http://www.forbes.com/sites/dominicdudley/2016/04/04/panama-papers-the-middle-east-players/#5d4a6f2cd2e7 |archive-date=April 4, 2016 }}</ref>
*[[Ion Sturza]] of Moldova.<ref>{{cite news |title=Rise.md: #PanamaPapers. Conexiunile offshore ale lui Ion Sturza. Proiectul de investigatie globala il are in vizor si pe fostul premier |publisher=Pro TV Chișinău |location=Moldova |url=http://protv.md/stiri/actualitate/rise-md-panamapapers-conexiunile-offshore-ale-lui-ion-sturza-proiectul---1408231.html |date=April 4, 2016 |url-status=live |archive-url=https://web.archive.org/web/20160406024847/http://protv.md/stiri/actualitate/rise-md-panamapapers-conexiunile-offshore-ale-lui-ion-sturza-proiectul---1408231.html |archive-date=April 6, 2016 }}</ref>
*[[Ali Abu al-Ragheb]] of Jordan.<ref>{{cite web |url=http://www.newsweek.com/panama-papers-who-implicated-middle-east-443791 |title=PANAMA PAPERS: WHO IS IMPLICATED FROM THE MIDDLE EAST? |date=April 4, 2016 |author=Jack Moore |work=Newsweek |access-date=May 14, 2016 |url-status=live |archive-url=https://web.archive.org/web/20160510111720/http://www.newsweek.com/panama-papers-who-implicated-middle-east-443791 |archive-date=May 10, 2016 }}</ref>

The leaked files identified 61 family members and associates of prime ministers, presidents and kings,<ref>{{cite news |title=Giant Leak of Offshore Financial Records Exposes Global Array of Crime and Corruption |work=Panama Papers |publisher=[[International Consortium of Investigative Journalists]] |url=https://panamapapers.icij.org/20160403-panama-papers-global-overview.html |date=April 3, 2016 |url-status=live |archive-url=https://web.archive.org/web/20160622095541/https://panamapapers.icij.org/20160403-panama-papers-global-overview.html |archive-date=June 22, 2016 }}</ref> including:
*the brother-in-law of China's [[paramount leader]] [[Xi Jinping]]<ref name="Power Players" />
*the son of former Malaysian prime minister [[Najib Razak]]<ref name="Power Players" />
*children of former prime minister of Pakistan [[Nawaz Sharif]]<ref name="Power Players" />
*children of Azerbaijani president [[Ilham Aliyev]]<ref name="Power Players" />
*[[Khulubuse Zuma|Clive Khulubuse Zuma]], the nephew of former South African president [[Jacob Zuma]]<ref name='CICJZuma'>{{cite web |title=The Power Players: Clive Khulubuse Zuma |url=https://projects.icij.org/panama-papers/power-players/index.html#18 |publisher=ICIJ |access-date=April 3, 2016 |url-status=live |archive-url=https://web.archive.org/web/20160404015649/https://projects.icij.org/panama-papers/power-players/index.html#18 |archive-date=April 4, 2016 }}</ref>
*Nurali Aliyev, the grandson of Kazakh president [[Nursultan Nazarbayev]]<ref name="Power Players" />
*[[Mounir Majidi]], the personal secretary of [[List of rulers of Morocco|Moroccan king]] [[Mohammed VI of Morocco|Mohammed VI]]<ref

name="Power Players"/>
*[[Kojo Annan]], the son of former [[Secretary-General of the United Nations|United Nations Secretary-General]] [[Kofi Annan]]<ref name="Power Players"/>
*[[Mark Thatcher]], the son of former British prime minister [[Margaret Thatcher]]<ref>{{cite news |url=https://www.telegraph.co.uk/news/2016/04/06/panama-papers-sarah-ferguson-simon-cowell-and-heather-mills-amon/ |title=Panama Papers: Sarah Ferguson, Simon Cowell and Heather Mills among celebrities named in leak |work=ProTV |language=en |access-date=April 7, 2016 |url-status=live |archive-url=https://web.archive.org/web/20160407141904/http://www.telegraph.co.uk/news/2016/04/06/panama-papers-sarah-ferguson-simon-cowell-and-heather-mills-amon/ |archive-date=April 7, 2016 |date=April 6, 2016 |last1=Morgan |first1=Tom }}</ref>
*[[Juan Armando Hinojosa]], the "favourite contractor" of [[Mexico|Mexican]] president [[Enrique Peña Nieto]].<ref name="Power Players"/>
*[[Spanish Royal Family]]: [[Infanta Pilar, Duchess of Badajoz]] and her son Bruno Gómez-Acebes, [[Iñaki Urdangarín]], Amalio de Marichalar, and people close to the family like the mistress of former [[King Juan Carlos I]], [[Corinna zu Sayn-Wittgenstein|Corinna Larsen]].<ref name="Power Players"/>

Other clients included less-senior government officials and their close relatives and associates, from over forty countries.<ref name="Power Players" />

Over £10&nbsp;million of cash from the sale of the gold stolen in the 1983 [[Brink's-Mat robbery]] was laundered, first unwittingly and later with the complicity of Mossack Fonseca, through a Panamanian company, Feberion Inc. The company was set up on behalf of an unnamed client twelve months after the robbery. The Brinks money was put through Feberion and other [[front company|front companies]], through banks in Switzerland, Liechtenstein, Jersey, and the Isle of Man. It issued [[bearer shares]] only. Two nominee directors from [[Sark]] were appointed to Feberion by [[Jersey]]-based offshore specialist Centre Services.<ref name=20160404guardian>{{cite news |url=https://www.theguardian.com/news/2016/apr/04/brinks-mat-how-mossack-fonseca-helped-hide-millions |title=How Mossack Fonseca helped hide millions from Britain's biggest gold bullion robbery |author=Simon Bowers |work=The Guardian |access-date=April 5, 2016 |url-status=live |archive-url=https://web.archive.org/web/20160405002912/http://www.theguardian.com/news/2016/apr/04/brinks-mat-how-mossack-fonseca-helped-hide-millions |archive-date=April 5, 2016 }}</ref> The offshore firms recycled the funds through land and property transactions in the United Kingdom.<ref name=20160404guardian /> Although the [[Metropolitan Police Service]] raided the offices of Centre Services in late 1986 in cooperation with Jersey authorities, and seized papers and two Feberion bearer shares, it wasn't until 1995 that Brink's-Mat's solicitors were finally able to take control of Feberion and the assets.<ref name=20160404guardian />

Actor [[Jackie Chan]] is mentioned in the leaked documents as a shareholder in six companies based in the [[British Virgin Islands]].<ref>{{cite web |url=http://elsiglo.com/espectaculos/jackie-chan-involucrado-escandalo-panama-papers/23931876 |title=Jackie Chan, involucrado en escándalo "Panama Papers" |date=April 4, 2016 |access-date=April 4, 2016 |url-status=live |archive-url=https://web.archive.org/web/20160406024903/http://elsiglo.com/espectaculos/jackie-chan-involucrado-escandalo-panama-papers/23931876 |archive-date=April 6, 2016 }}</ref>

===Client services===
Mossack Fonseca is one of the biggest in its field and the biggest financial institutions refer customers to it.<ref name="Guardian: how the rich" /> Its services to clients include incorporating and operating shell companies in friendly jurisdictions on their behalf.<ref name="to know">{{Cite news |url=https://www.theguardian.com/news/2016/apr/03/what-you-need-to-know-about-the-panama-papers |title=The Panama Papers: what you need to know |last=Harding |first=Luke |date=April 3, 2016 |newspaper=The Guardian |language=en |issn=0261-3077|access-date= April 4, 2016|archive-url=https://web.archive.org/web/20160404234544/http://www.theguardian.com/news/2016/apr/03/what-you-need-to-know-about-the-panama-papers|url-status=live |archive-date=April 4, 2016}}</ref> They can include creating "complex shell company structures" that, while legal, also allow the firm's clients "to operate behind an often impenetrable wall of secrecy".<ref name="ABC explainer">{{cite news |url=http://www.abc.net.au/news/2016-04-04/explained-what-are-the-leaked-mossack-fonseca-panama-papers/7270690 |title=Panama Papers and Mossack Fonseca explained |work=Australian Broadcasting CORP |date=April 4, 2016 |access-date=April 4, 2016 |url-status=live |archive-url=https://web.archive.org/web/20160403221652/http://www.abc.net.au/news/2016-04-04/explained-what-are-the-leaked-mossack-fonseca-panama-papers/7270690 |archive-date=April 3, 2016 }}</ref> The leaked papers detail some of their intricate, multilevel, and [[multinational corporation|multinational]] corporate structures.<ref name=SSRN>{{Cite web|last=Chohan|first=Usman W.|date=April 6, 2016|title=The Panama Papers and Tax Morality|url=https://papers.ssrn.com/abstract=2759418|language=en|location=Rochester, NY|doi=10.2139/ssrn.2759418 |ssrn=2759418 |s2cid=156926882 }}</ref> Mossack Fonseca has acted with global consultancy partners like [[Emirates NBD#Emirates NBD Group Companies|Emirates Asset Management Ltd]], Ryan Mohanlal Ltd, Sun Hedge Invest and Blue Capital Ltd on behalf of more than 300,000 companies, most of them registered in the [[British Overseas Territories]].

Leaked documents also indicate that the firm would also backdate documents on request and, based on a 2007 exchange of emails in the leaked documents, it did so routinely enough to establish a price structure: $8.75 per month in the past.<ref name=backdate>{{cite news |url=http://www.abc.net.au/news/2016-04-04/unprecedented-leak-of-offshore-financial-records-exposes-secrets/7293524 |title=Panama Papers: Vladimir Putin associates, Jackie Chan identified in unprecedented leak of offshore financial records |date=April 4, 2016 |access-date=April 18, 2016 |publisher=ABC News online |url-status=live |archive-url=https://web.archive.org/web/20160417173225/http://www.abc.net.au/news/2016-04-04/unprecedented-leak-of-offshore-financial-records-exposes-secrets/7293524 |archive-date=April 17, 2016 }}</ref> In 2008, Mossack Fonseca hired a 90-year-old British man to pretend to be the owner of the offshore company of Marianna Olszewski, a US businesswoman, "a blatant breach of anti-money laundering rules" according to the BBC.<ref name=BBCPanama>{{cite news |last=Bilton |first=Richard |url=https://www.bbc.co.uk/news/35956324 |title=Panama Papers: How a British man, 90, covered for a US millionaire |work=BBC News |date=April 4, 2016 |access-date=April 4, 2016 |url-status=live |archive-url=https://web.archive.org/web/20160404082143/http://www.bbc.co.uk/news/35956324 |archive-date=April 4, 2016 }}</ref>

=== Sanctioned clients ===
{{See also|Office of Foreign Assets Control|Due diligence| Know your customer |Financial Action Task Force on Money Laundering |Politically exposed person|Economic sanctions |International sanctions}}
Many firms and individuals take advantage of the anonymity of offshore shell companies to circumvent international sanctions. More than 30 Mossack Fonseca clients were at one time or another blacklisted by the [[US Treasury Department]], including businesses linked to senior figures in Russia, Syria and North Korea.<ref name="economist.com">{{Cite news|title=A torrential leak|newspaper=The Economist|url=https://www.economist.com/international/2016/04/09/a-torrential-leak|access-date=August 19, 2022|issn=0013-0613}}</ref>

Three Mossack Fonseca companies started for clients of Helene Mathieu Legal Consultants were later sanctioned by the US Treasury's [[Office of Foreign Assets Control]] (OFAC). Pangates International Corporation was accused in July 2014 of supplying the government of Syria with "a large amount of specialty petroleum products" with "limited civilian application in Syria". The other two, Maxima Middle East Trading and Morgan Additives Manufacturing Co, and their owners Wael Abdulkarim and Ahmad Barqawi, were said to have "engaged in deceptive measures" to supply oil products to Syria.<ref name=CBClawyer>{{cite news |url=http://www.cbc.ca/news/canada/montreal/panama-helene-mathieu-dubai-1.3519760 |title=Panama Papers: Quebec lawyer based pin Dubai linked to Mossack Fonseca: Helene Mathieu Legal Consultants worked to incorporate 3 companies that now face economic sanctions |author=Salimah Shivji |publisher=CBC News |date=April 4, 2016 |access-date=April 20, 2016 |url-status=live |archive-url=https://web.archive.org/web/20160422135758/http://www.cbc.ca/news/canada/montreal/panama-helene-mathieu-dubai-1.3519760 |archive-date=April 22, 2016 }}</ref>

Mossack Fonseca also ran six businesses for [[Rami Makhlouf]], cousin of Syrian president [[Bashar al-Assad]], despite US sanctions against him.<ref name=bbcSyr>{{cite web |url=https://www.bbc.com/news/world-35959604 |title=Panama Papers: Mossack Fonseca 'helped firms subject to sanctions' |first=Simon |last=Cox |publisher=BBC |date=April 4, 2016 |access-date=April 6, 2016 |url-status=live |archive-url=https://web.archive.org/web/20160405160118/http://www.bbc.com/news/world-35959604 |archive-date=April 5, 2016 }}</ref> Internal Mossack Fonseca documents show that in 2011 Mossack Fonseca rejected a recommendation by their own compliance team to sever ties to Mr. Makhlouf. They agreed to do so only months later. The firm has said it never knowingly allowed anyone connected with rogue regimes to use its companies.<ref name="economist.com"/>

[[Frederik Obermaier]], co-author of the Panama Papers story and an investigative reporter at the German newspaper ''[[Süddeutsche Zeitung]]'', told ''[[Democracy Now]]'': "[[Mossack Fonseca]] realised that [[Rami Makhlouf|Makhlouf]] was the cousin, and they realised that he was sanctioned, and they realised that he's allegedly one of the financiers of the Syrian regime. And they said, 'Oh, there is this bank who still does business with him, so we should still keep with him, as well'."<ref>{{cite news |title=Panama Papers: World Leaders from Iceland to Argentina Exposed in Massive Tax Evasion Scheme |url=http://www.democracynow.org/2016/4/5/panama_papers_world_leaders_rich_criminals |access-date=April 23, 2016 |work=Democracy Now! |date=April 5, 2016 |url-status=live |archive-url=https://web.archive.org/web/20160423181546/http://www.democracynow.org/2016/4/5/panama_papers_world_leaders_rich_criminals |archive-date=April 23, 2016 }}</ref>

[[HSBC Bank (Europe)|HSBC]] also appeared to reassure [[Mossack Fonseca]] not only that it was "comfortable" with Makhlouf as a client but suggested there could be a rapprochement with the [[Al-Assad family|Assad family]] by the US. Makhlouf is already known to be a long-standing client of HSBC's Swiss private bank, holding at least $15 million with it in multiple accounts in 2006.<ref name="ESGoodwaySyria">{{cite news |last1=Goodway |first1=Nick |title=Panama scandal grows for HSBC over Syria links |url=https://www.standard.co.uk/business/panama-scandal-grows-for-hsbc-over-syria-links-a3218276.html |access-date=April 23, 2016 |work=Evening Standard |date=April 5, 2016 |language=en |url-status=live |archive-url=https://web.archive.org/web/20160426014451/http://www.standard.co.uk/business/panama-scandal-grows-for-hsbc-over-syria-links-a3218276.html |archive-date=April 26, 2016 }}</ref> The Panamanian files also show HSBC provided financial services to a Makhlouf company called Drex Technologies, which HSBC said was a company of "good standing".<ref name="ESGoodwaySyria" />

DCB Finance, a Virgin Islands-based shell company founded by North Korean banker [[Kim Chol-sam]]<ref name=USTreas>{{cite web |url=https://www.treasury.gov/press-center/press-releases/Pages/jl1994.aspx |title=Treasury Sanctions Bank, Front Company, and Official Linked to North Korean Weapons of Mass Destruction Programs: Action Targets North Korea's Use of Deceptive Financial Practices to Support its Weapons Programs |author=US Department of the Treasury |access-date=April 6, 2016 |date=June 27, 2013 |url-status=live |archive-url=https://web.archive.org/web/20160407224019/https://www.treasury.gov/press-center/press-releases/Pages/jl1994.aspx |archive-date=April 7, 2016 }}</ref> and British banker [[Nigel Cowie]],<ref name=Cowie>{{Cite news |url=https://www.theguardian.com/news/2016/apr/04/panama-papers-briton-set-up-firm-allegedly-used-by-north-korea-weapons-sales |title=British banker set up firm 'used by North Korea to sell weapons' |last1=Garside |first1=Juliette |date=April 4, 2016 |last2=Harding |first2=Luke |newspaper=The Guardian |language=en |issn=0261-3077 |access-date=April 5, 2016 |url-status=live |archive-url=https://web.archive.org/web/20160404223335/http://www.theguardian.com/news/2016/apr/04/panama-papers-briton-set-up-firm-allegedly-used-by-north-korea-weapons-sales |archive-date=April 4, 2016 }}</ref> also ignored international sanctions and continued to do business with [[North Korea]] with the help of the Panamanian firm. The [[United States Department of the Treasury|US Treasury Department]] in 2013 called DCB Finance a front company for [[Daedong Credit Bank]] and announced sanctions against both companies for providing banking services to North Korean arms dealer [[Korea Mining and Development Trading Corporation]],<ref name=USTreas /> attempting to evade sanctions against that country, and helping to sell arms and expand North Korea's [[North Korea and weapons of mass destruction|nuclear weapons programme]]. Cowie said the holding company was used for legitimate business and he was not aware of illicit transactions.<ref name=Cowie />

Mossack Fonseca, required by international banking standards to avoid [[money-laundering]] or fraudster clients, is, like all banks, supposed to be particularly alert for signs of corruption with [[politically exposed person]]s (PEP), in other words, clients who either are or have close ties to government officials. However they somehow failed to turn up any red flags concerning Tareq Abbas even though he shares a family name with the president of Palestine, and sat on the board of directors of a company with four fellow directors the firm did deem PEP because of their ties to Palestinian politics. Yet Mossack Fonseca actually did and documented [[due diligence]] research, including a Google search.<ref name=son>{{cite news |url=http://www.haaretz.com/middle-east-news/1.713347 |title=Panama Papers: Leaks Reveal Abbas' Son's $1m Holding in Company With Ties to Palestinian Authority |work=Haaretz.com |url-status=live |archive-url=https://web.archive.org/web/20160619131126/http://www.haaretz.com/middle-east-news/1.713347 |archive-date=June 19, 2016 |date=April 7, 2016 |last1=Blau |first1=Uri |last2=Dolev |first2=Daniel }}</ref>