The Records They Never Produced continues the OUBAS Documentary Series by moving from narrative to documentary investigation.
Where Volume I explained how the questions arose, Volume II follows the documentary trail in search of the records that should have explained transactions involving hundreds of millions of rand.
Beginning with the loan accounts of PEG HR Solutions (Pty) Ltd and Friedshelf 1287 (RF) (Pty) Ltd, the volume examines requests for banking records, corporate records, accounting schedules, dividend documentation, Capital Redemption Reserve records and Certificates of Balance. It documents the gradual emergence of missing statements, incomplete records and unexplained accounting anomalies, leading to the forensic reconstruction of financial events from surviving documentary evidence.
Rather than relying upon allegation or speculation, this volume reconstructs the transactions using available agreements, payment records, accounting schedules, property transactions, trust records and corporate documents. It follows the movement of funds, examines the accounting treatment of dividends and repayments, and identifies the questions that remain unanswered where documentary records could not be produced.
The volume concludes by revisiting the 2019 judgment, the Certificates of Balance and the broader implications of missing records for commercial accountability, litigation and institutional transparency.
Readers are invited to continue their investigation through the OUBAS Digital Companion, where the supporting documentary record, electronic appendices, ODEL Repository, court record, updates and additional research resources accompanying this volume are maintained.