Chapter 7: What the Company Accounts Revealed
Andrés spread four printed statements across his desk.
I sat across from him and looked at each one in turn.
"These are Ricardo's business accounts," he said.
"His attorney sent them as part of the initial disclosure.
Standard procedure in a contested asset case — except Ricardo's attorney didn't read them carefully enough before sending."
"What am I looking at?"
Andrés pointed to a column of transfers on the second page.
"Over the past fourteen months, Ricardo moved approximately 2.3 million pesos out of the company operating account in increments small enough to avoid automatic review.
Each transfer went to a holding account registered under a company name I didn't recognize." He looked at me.
"I had a colleague run the registration.
The holding company was incorporated eleven months ago."
"In whose name?"
"Daniela Torres."
I looked at the page.
"He was building her a financial foundation," Andrés said.
"Using company money.
Which means using money that, under your prenuptial agreement and the structure of his business, is partially subject to marital asset review."
"He was stealing from the company to set her up."
"That's one way to describe it.
His business partners may describe it differently.
There are two other shareholders in that company, Mariana.
They don't know yet."
I looked up.
"His brother Tomás is a shareholder."
"Yes."
"And his business partner Felipe."
"Yes."
I sat back.
"Does Ricardo know that you have these?"
"His attorney sent them.
Ricardo may not have reviewed exactly what was included.
Or—" Andrés paused.
"He may have believed the transfers were buried deeply enough that no one would find them in time."
"He underestimated you."
"He underestimated your father's habit of thorough record-keeping and the fact that you chose a careful lawyer." Andrés gathered the pages.
"Here is where we are.
Ricardo's attorney wants to negotiate a quiet settlement — he keeps certain business assets, you keep the house and the 7 million, and the divorce is filed as mutual.
No fault assigned publicly."
"And if I agree to that, the company transfers stay buried."
"Correct."
"And Tomás and Felipe never know their operating funds were used to set up Daniela's holding company."
"Correct."
I was quiet for a moment.
"What happens if I don't agree?"
"If you reject the settlement and we proceed with full disclosure, the company transfers become part of the record.
Tomás and Felipe's attorneys will see them.
Ricardo faces potential civil action from his own partners on top of the divorce proceedings." Andrés folded his hands on the desk.
"It also becomes significantly more public."
"Would Sofía be affected?"
"Not legally.
Reputationally — there may be some noise.
It passes."
I looked at the window behind Andrés's desk.
A narrow rectangle of afternoon sky.
"I want to call Tomás," I said.
Andrés went still.
"Mariana—"
"He's been Ricardo's brother for fifty years.
He put his own money into that company.
He deserves to know what was done with it." I met Andrés's eyes.
"That's not about hurting Ricardo.
That's about telling the truth to someone who has a right to it."
Andrés was quiet for a long moment.
"If you call Tomás," he said carefully, "the settlement offer disappears.
Ricardo will fight."
"I know."
"It will be harder."
"I know that too."
Andrés picked up his pen.
Set it back down.
"Then I'll need a few days to prepare for a full filing."
"Take what you need."
I stood up to leave.
At the door, I stopped.
"Andrés.
The prenuptial agreement — the one Ricardo signed in 2007.
He never read it carefully, did he?"
"He did not."
"Did his lawyer at the time read it carefully?"
A small pause.
"His lawyer at the time was very junior and very rushed.
Ricardo wanted the wedding to happen quickly.
Your father insisted on the agreement.
Ricardo signed it to move things along." Andrés allowed himself a slight smile.
"Your father was an extremely thorough man."
"He was," I said.
"He always told me: the documents you sign in a hurry are the ones that matter most later."
I left the office and called Tomás from the street.
He picked up on the first ring.
"Mariana.
I've been wondering when you'd call."
I stopped walking.
"You already know something."
"I know my brother," Tomás said.
"And I've been watching the accounts for three months.
May you like
I just didn't know if you knew." A pause.
"Tell me what you have."
