The Sueddeutsche Zeitung reports here that the 230 Million was "apparently" transferred through a network of shell companies until its trace was lost. In the same paragraph it is stated that some several million dollars were transferred to a company called Delco Networks. Why are these "several million" mentioned here if no evidence is presented that this money comes from the stolen 230 million?
Statements in this Sueddeutsche Zeitung article produce the impression that money from the Magnitsky affair ended with Roldugin. That, at a closer look at the language of the article, is not directly claimed. Bill Browder claims, at Congres, for example, that he and his colleagues found money from the affair in Roldugin's possession. Browder also claims that OCCRP found that money.
Formally, Sueddeutsche Zeitung cannot be held responsible for Browder's statements. However, in "The Magnitsky Act - Behind the Scenes" we show that OCCRP (who are Sueddeutsche's collaborators), and the U.S. government, have worked closely with Bill Browder. The allegedly successful tracing of the money flows from the Magnitsky affair was - as it turns out - is a fabrication. The "Investigation" by OCCRP, that is fully founded on Browder's Magnitsky narrative, is full of gaps and unfounded assumptions.
The origin of the funds and their reaching end-user (e.g. Delco receiving money from Parfenion and / or Rilend and / or Makhaon) were alleged but not proven. OCCRP's narrative which Sueddeutsche Zeitung essentially reprints is neither independent nor soundly substantiated and appears to have a specific political agenda.