Initially, AB Bofors misled the Indian government on the name of the company to which the payments were made. The payments, it said, were made to M/s Moresco/Moineau SA, a Swiss company. But documents from Switzerland have established that the payments were received by M/s McIntyre Corp. The names of directors of M/s Moineau SA, as disclosed by Bofors, were J.P. Esbino, M. Biggs and M. Estribi, which are however, the same as the directors of McIntyre corp.