18 e) Expert report of César Alba Cije, accountant Mr. Alba Cije made an independent audit of the general balance sheets of “El Gráfico” from June 30, 1990, to June 30, 1999, and also of the corresponding statements of financial results and shareholders’ equity. The expert witness’s responsibility was to issue a report on the financial situation of the company based on his audit, in accordance with the relevant international auditing standards. However, his analysis “is not an audit report.” From the expert witness’s report, it can be inferred that, in 1992 and 1993, “El Gráfico” was a fairly profitable business. However, as of 1994, its profits declined considerably. The recovery of the investment in fixed assets was slower and the gross profit margin fell gradually. “El Gráfico” reached a critical point in 1999. 62. On June 18, 2004, the Commission desisted from submitting Fernando Linares Beltranena’s affidavit, “taking into account that it [was] evidence proposed by the Commission that ha[d] not yet been incorporated into the proceeding” (supra para. 32). 63. On June 24, 2004, the representatives desisted from submitting the testimonies of Rodrigo Asturias and Oscar Abel García Arroyo, and also the reports of the expert witnesses Alberto Bovino and Ana Deutsch, because “in some case, it was impossible […] to contact the witnesses, and in others [they considered] that the statements already provided, the evidence that already appear[ed] in the file, and the statements that [would] be heard in the hearing convened by the Court include[ed] the purpose of these testimonies” (supra para. 33). 64. On July 2, 2004, the representatives informed the Court that Mr. Shaw Arrivillaga was prohibited from leaving Guatemala (supra para. 34); he was supposed to give testimony during the public hearing in response to the President’s requirement in an order of May 26, 2004 (supra para. 29). They therefore requested the Court to ask the State to authorize his departure. 65. On July 3, 2004, the President requested the State to intervene to allow Mr. Shaw Arrivillaga to appear (supra para. 34). The same day, the President informed the representatives that he had sent a note to the State and told them that if, despite this measure, it was not possible for this witness to appear at the public hearing, the representatives could present his statement made before notary public (affidavit) (supra para. 35). 66. The representatives forwarded Mr. Shaw Arrivillaga’s sworn statement (affidavit) (supra para. 46). The Court will now summarize the relevant parts of this statement: a) Testimony of Sydney Shaw Arrivillaga, businessman Currently, he works with his own company. He had been associated with Mr. Carpio Nicolle since the creation of the UCN. He had held several positions, especially head of the electoral campaign and coordinator of party organization.