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1 JOHN M. MCCOY III, Cal Bar. No. 166244 Email: [email protected] 2 FINOLA H. MANVELIAN, Cal. Bar No. 180681 Email: [email protected] 3 JESSICA R. PUATHASNANON, Cal. Bar No. 208074 Email: [email protected] 4 BERNARD B. SMYTH III, Cal. Bar No. 217741 Email: [email protected] 5 Attorneys for Plaintiff 6 Securities and Exchange Commission Rosalind R. Tyson, Regional Director 7 Andrew G. Petillon, Associate Regional Director 5670 Wilshire Boulevard, 11th Floor 8 Los Angeles, California 90036 Telephone: (323) 965-3998 9 Facsimile: (323) 965-3908

10 11 UNITED STATES DISTRICT COURT 12 CENTRAL DISTRICT OF CALIFORNIA

13 SECURITIES AND EXCHANGE Case No. CV 10-00124 DDP (JEMx) COMMISSION, 14 ORDER APPOINTING PERMANENT Plaintiff, RECEIVER, EXTENDING 15 TEMPORARY RESTRAINING vs. ORDER, AND CONTINUING 16 HEARING RE ORDER TO SHOW NEWPOINT FINANCIAL SERVICES, CAUSE RE PRELIMINARY 17 INC.; JOHN FARAHI; GISSOU INJUNCTION RASTEGAR FARAHI; and ELAHEH 18 AMOUEI,

19 Defendants,

20 and

21 TRIPLE “J” PLUS, LLC,

22 Relief Defendant. 23

24

25 26 NOTE: CHANGES MADE BY THE COURT 27 28

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1 Pursuant to the joint stipulation entered into by Plaintiff Securities and 2 Exchange Commission (“Commission”) and defendants NewPoint Financial 3 Services, Inc. (“NewPoint”), John Farahi, Gissou Rastegar Farahi, and Elaheh 4 Amouei, and relief defendant Triple “J” Plus, LLC (“Triple J”), directly or through 5 their attorneys of record, the Court orders as follows: 6 I. 7 IT IS HEREBY ORDERED that James H. Donell, is appointed as permanent 8 receiver of NewPoint and Triple J, and their subsidiaries and affiliates, including, 9 but not limited to, NewPoint Investments, Inc., NewPoint Accounting and Tax 10 Services Co., NPS 1031 Exchange of California, NPS 1031 Exchange Corporation 11 of California, NewPoint Securities, LLC, NewPoint Mortgage Bankers, Inc., and 12 NewPoint Real Estate Services, with full powers of an equity receiver, including, 13 but not limited to, full power over all funds, assets, collateral, premises (whether 14 owned, leased, occupied, or otherwise controlled), choses in action, books, records, 15 papers and other property belonging to, being managed by or in the possession of 16 or control of NewPoint and Triple J, and their subsidiaries and affiliates, and that 17 such receiver is immediately authorized, empowered and directed: 18 A. to have access to and to collect and take custody, control, possession, 19 and charge of all funds, assets, collateral, premises (whether owned, 20 leased, occupied, or otherwise controlled), choses in action, books, 21 records, papers and other real or personal property, wherever located, 22 of or managed by NewPoint and Triple J, and their subsidiaries and 23 affiliates, with full power to sue, foreclose, marshal, collect, receive, 24 and take into possession all such property; 25 B. to have control of, and to be added as the sole authorized signatory 26 for, all accounts of the entities in receivership, and all accounts over 27 which any of their employees or agents have signatory authority, at 28 any bank, title company, escrow agent, financial institution or

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1 brokerage firm which has possession, custody or control of any assets 2 or funds of NewPoint and Triple J, and their subsidiaries and 3 affiliates, or which maintains any accounts over which NewPoint 4 and/or Tiple J and their subsidiaries and affiliates, and/or any of their 5 officers, employees or agents have signatory authority; 6 C. to conduct such investigation and discovery as may be necessary to 7 locate, account for and recover all of the assets of or managed by (and 8 to account for and pursue recovery of the losses of) NewPoint and J, 9 and their subsidiaries and affiliates, and to engage and employ 10 attorneys, accountants and other persons to assist in such investigation 11 and discovery; 12 D. to take such action as is necessary and appropriate to preserve and 13 take control of and to prevent the dissipation, concealment, or 14 disposition of any assets of or managed by NewPoint and Triple J, and 15 their subsidiaries and affiliates; 16 E. to make an accounting, as soon as practicable, to this Court and the 17 Commission of the assets and financial condition of NewPoint and 18 Triple J, and the assets under their management, and to file the 19 accounting with the Court and deliver copies thereof to all parties; 20 F. to make such payments and disbursements from the funds and assets 21 taken into custody, control and possession or thereafter received by 22 him or her, and to incur, or authorize the making of, such agreements 23 as may be necessary and advisable in discharging his or her duties as 24 permanent receiver; 25 G. to employ attorneys, accountants and others to investigate and, where 26 appropriate, to institute, pursue, and prosecute all claims and causes of 27 action of whatever kind and nature which may now or hereafter exist 28 as a result of the activities of present or past employees or agents of

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1 NewPoint and Triple J, and their subsidiaries and affiliates; 2 H. to have access to, monitor, and redirect all mail (including email and 3 facsimile) of NewPoint and Triple J, and their subsidiaries and 4 affiliates, in order to review such mail which he or she deems relates 5 to their business and the discharging of his or her duties as permanent 6 receiver; 7 I. to operate and control the content of information posted on any 8 Internet web site maintained by NewPoint and Triple J, and their 9 subsidiaries and affiliates; and 10 J. to exercise all of the lawful powers of NewPoint and Triple J, and 11 their subsidiaries and affiliates, and their officers, directors, 12 employees, representatives, or persons who exercise similar powers 13 and perform similar duties. 14 II. 15 IT IS FURTHER ORDERED that the defendants, and relief defendant Triple 16 J, and their subsidiaries and affiliates, including all of the other entities in 17 receivership, and their officers, agents, servants, employees and attorneys, and any 18 other persons who are in custody, possession or control of any assets, collateral, 19 books, records, papers or other property of or managed by any of the entities in 20 receivership, shall forthwith give access to and control of such property to the 21 permanent receiver. 22 III. 23 IT IS FURTHER ORDERED that no officer, agent, servant, employee, or 24 attorney of the defendants, or relief defendant Triple J, shall take any action or 25 purport to take any action, in the name of or on behalf of NewPoint or Triple J, 26 including all of the other entities in receivership, without the written consent of the 27 permanent receiver or order of this Court. 28

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1 IV. 2 IT IS FURTHER ORDERED that, except by leave of this Court, all clients, 3 investors, trust beneficiaries, note holders, creditors, claimants, lessors, and all 4 other persons or entities seeking relief of any kind, in law or in equity, from the 5 defendants, relief defendant Triple J, or their subsidiaries or affiliates, and all 6 persons acting on behalf of any such investor, trust beneficiary, note holder, 7 creditor, claimant, lessor, consultant group, or other person, including sheriffs, 8 marshals, servants, agents, employees, and attorneys, are hereby restrained and 9 enjoined from, directly or indirectly, with respect to these persons and entities: 10 A. commencing, prosecuting, continuing or enforcing any suit or 11 proceeding (other than the present action by the Commission) against 12 any of them; 13 B. using self-help or executing or issuing or causing the execution or 14 issuance of any court attachment, subpoena, replevin, execution or 15 other process for the purpose of impounding or taking possession of 16 or interfering with or creating or enforcing a lien upon any property or 17 property interests owned by or in the possession of NewPoint, Triple 18 J, or their subsidiaries or affiliates; and 19 C. doing any act or thing whatsoever to interfere with taking control, 20 possession or management by the permanent receiver appointed 21 hereunder of the property and assets owned, controlled or managed by 22 or in the possession of NewPoint, Triple J, or their subsidiaries or 23 affiliates, or in any way to interfere with or harass the permanent 24 receiver or his or her attorneys, accountants, employees, or agents or 25 to interfere in any manner with the discharge of the permanent 26 receiver’s duties and responsibilities hereunder. 27 28

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1 V. 2 IT IS FURTHER ORDERED that the defendants, and relief defendant Triple 3 J, and their subsidiaries, affiliates, officers, agents, servants, employees, and 4 attorneys, shall cooperate with and assist the permanent receiver and shall take no 5 action, directly or indirectly, to hinder, obstruct, or otherwise interfere with the 6 permanent receiver or his or her attorneys, accountants, employees, or agents, in 7 the conduct of the permanent receiver’s duties or to interfere in any manner, 8 directly or indirectly, with the custody, possession, management, or control by the 9 permanent receiver of the funds, assets, collateral, premises, and choses in action 10 described above. 11 VI. 12 IT IS FURTHER ORDERED that the defendants, and their subsidiaries and 13 affiliates, shall pay the costs, fees and expenses of the permanent receiver incurred 14 in connection with the performance of his or her duties described in this Order, 15 including the costs and expenses of those persons who may be engaged or 16 employed by the permanent receiver to assist him or her in carrying out his or her 17 duties and obligations. All applications for costs, fees, and expenses for services 18 rendered in connection with the receivership other than routine and necessary 19 business expenses in conducting the receivership, such as salaries, rent, and any 20 and all other reasonable operating expenses, shall be made by application setting 21 forth in reasonable detail the nature of the services and shall be heard by the Court. 22 VII. 23 IT IS FURTHER ORDERED that no bond shall be required in connection 24 with the appointment of the permanent receiver. Except for an act of gross 25 negligence, the permanent receiver shall not be liable for any loss or damage 26 incurred by any of the defendants, their officers, agents, servants, employees and 27 attorneys or any other person, by reason of any act performed or omitted to be 28 performed by the permanent receiver in connection with the discharge of his or her

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1 duties and responsibilities. 2 VIII. 3 IT IS FURTHER ORDERED that representatives of the Commission and 4 any other government agency, are authorized to have continuing access to inspect 5 or copy any or all of the corporate books and records and other documents of 6 NewPoint, Triple J, and the other entities in receivership, and continuing access to 7 inspect their funds, property, assets and collateral, wherever located. 8 IX. 9 IT IS FURTHER ORDERED that the Temporary Restraining Order and 10 Orders: (1) Freezing Assets; (2) Prohibiting the Destruction of Documents; and (3) 11 Requiring Accountings; and Order to Show Cause Re Preliminary Injunction 12 issued by this Court on January 8, 2010 and extended by order of this Court on 13 January 13, 2010, shall be continued in its entirety from February 19, 2010 at 14 10:00 a.m. until March 19, 2010 at 5:00 p.m. Any declarations, affidavits, points 15 and authorities, or other submissions in opposition to the entry of a preliminary 16 injunction shall be filed with the Court and delivered to the Commission’s Los 17 Angeles office and the offices of the defendants and/or their attorneys no later than 18 5:00 p.m. on February 26, 2010. Any reply papers shall be filed with the Court 19 and delivered to the Commission’s Los Angeles office and the offices of 20 defendants and/or their attorneys no later than 5:00 p.m. on March 9, 2010. 21 /// 22 /// 23 /// 24 /// 25 /// 26 /// 27 /// 28 ///

6 EXHIBIT A - Page 28 Case 2:10-cv-00124-DDP-JEMCase 2:10-cv-00124-DDP-JEM Document Document 345-1 27 Filed Filed 05/11/12 02/17/10 Page Page 8 of 8 8 of Page8 ID #:7044

1 X. 2 IT IS FURTHER ORDERED that the hearing on the Order to Show Cause 3 Re Preliminary Injunction shall be held on March 19, 2010 at 2:30 p.m., or as soon 4 thereafter as the parties may be heard, in the Courtroom of the Honorable Dean D. 5 Pregerson, United States District Judge. 6 7 IT IS SO ORDERED. 8 9 Dated: February 17, 2010 10 ______11 Honorable Dean D. Pregerson United States District Judge 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

7 EXHIBIT A - Page 29 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 1 of 394 Page ID #:7045 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

New Point Financial Services FUNDS RECEIVED FROM INVESTORS NAME DISBURSEMENTS RECEIPTS COUNT Afsaneh Mobasser $0.00 $90,000.00 2 Ahmad Eizadi $0.00 $204,100.00 2 Ahmad Rajabi and Mahmoud Rajabi $0.00 $120,566.22 3 Albert Mishkanian $0.00 $750,000.00 4 Alfred Erfanian $0.00 $140,000.00 1 Ali and Ehsan Roosta $0.00 $234,000.00 4 Ali Fadael Tehrani $0.00 $100,000.00 1 Ali Mozaffarian $0.00 $100,000.00 1 Ali Pourdastan $0.00 $510,000.00 3 Allen Mehrabi $0.00 $200,000.00 1 American Title $0.00 $18,430.27 1 Amir Sharifi $0.00 $300,000.00 1 Armen Zarifian $0.00 $50,025.00 2 Azita Torkan $0.00 $300,000.00 1 Behnam Kahenasa $0.00 $108,000.00 1 Bijan Ghaemi $0.00 $350,000.00 4 Copy Tech $0.00 $40,000.00 1 Dariush Doulatshahi $0.00 $200,000.00 1 David Houman Khazan $0.00 $639,000.00 12 David Kashanian $0.00 $1,445,235.82 8 Delta Point LLC $0.00 $762,821.43 1 East‐West Bank $0.00 $4,600.00 1 Edmond and Edvin Tahmasian $0.00 $37,576.00 4 Edna Davidi $0.00 $16,630.00 4 Ednaco Distribution $14,290.90 $118,006.82 32 Eli Bendavid $0.00 $550,000.00 4 Ellie Dawson and Zenat Sossanabadi $0.00 $300,000.00 1 Eman Barzi $0.00 $476,000.00 4 Emrani Family Trust $0.00 $102,263.62 1 Esther Sarah $0.00 $55,014.00 2 Farhad Hakimian $0.00 $100,000.00 2 Farideh Djebraeli $0.00 $400,000.00 1 Farimah Fazehi Vahabzadeh $0.00 $285,000.00 3 Farzad Essapour $0.00 $685,055.73 4 Farzad Ravaee $0.00 $260,000.00 1

Wednesday, February 01, 2012 Page 1 of 394 EXHIBIT B - Page 30 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 2 of 394 Page ID #:7046 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farzaneh Bendavid $0.00 $615,306.47 3 Fatemel Minaie $0.00 $7,691.00 2 Fatimeh Anna and Nassim Moradi $0.00 $600,000.00 1 Ferc Equity Group $0.00 $157,913.70 1 Funds Returned ‐ Mehrabi $0.00 $172,518.70 1 Ghodratollah Ghiam $0.00 $120,000.00 1 Goorgan Patatanian $0.00 $265,000.00 5 Grikor Babaiyans $0.00 $180,000.00 1 Hamid Helmandi $0.00 $300,000.00 1 Hamid Reza Mozaffarian and Shahrzad Salimi Revocab $0.00 $1,500,000.00 1 Hamid Reza Ravanchi $0.00 $900,000.00 3 Harry Arshi $0.00 $100,000.00 1 Hassan Faridpak $0.00 $80,000.00 2 Hooshang Javaherian $0.00 $100,000.00 1 Hooshmand Nourani $0.00 $395,000.00 9 Hossein Mandi $0.00 $47,793.00 3 Ifrah Khoubian and Jennifer Shirazi $0.00 $43,375.00 1 International Discount Trading, Inc. $0.00 $128,322.29 3 Iradj Mavaddat $0.00 $200,000.00 1 Jahangir and Fariba Yadegari $0.00 $1,251,550.00 14 Jamshid Ashraf and Diana Lavian $0.00 $129,750.00 4 Janet Tham $0.00 $17,775.00 23 Jim Nourani and Dan Nourani $0.00 $468,978.07 4 Joseph Golshan $0.00 $253,821.59 8 Jouliet Theravanesian $0.00 $150,000.00 1 Kamelya Hakimian $0.00 $100,000.00 1 Kamran Maccabi $0.00 $2,355,019.12 17 Kathy Hormozi $0.00 $157,378.00 3 Katiray Family Trust $0.00 $61,177.62 4 Khobian Family Trust $0.00 $182,286.70 1 Khosrow Geoola $0.00 $5,000.00 1 Larissa Tohid $0.00 $90,000.00 1 Leila L Rajabi $0.00 $80,000.00 1 Lena Rabizadeh $0.00 $150,000.00 2 Lidush Rostomyan $0.00 $200,000.00 1 Luxurious Properties LLC $0.00 $2,098,712.98 77 Mah Monir Tahmasbi $0.00 $115,000.00 3 Mahnaz Farahmand $0.00 $100,000.00 2 Makan & Laleh Sarkeshik $0.00 $326,200.00 3

Wednesday, February 01, 2012 Page 2 of 394 EXHIBIT B - Page 31 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 3 of 394 Page ID #:7047 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Manouchehr & Eliza Fatirian $0.00 $500,000.00 2 Manouchehr Shahrokhi $0.00 $100,000.00 1 Maryam Jouharzadeh $0.00 $82,000.00 1 Masoud and Mehri Askari $0.00 $200,000.00 2 Masoud Ghandi $0.00 $579,355.93 7 Mayer Azizzadeh $0.00 $73,020.36 1 Mehrangiz Khanjani $0.00 $200,000.00 1 Mehrdad Moradzadeh $0.00 $144,000.00 1 Mike Cohenshad $0.00 $200,000.00 1 Mohammad Ahmadi $0.00 $488,000.00 7 Mohammad Lahooti $0.00 $30.00 1 Mojgan Latifi $0.00 $85,000.00 1 Monica Salih $0.00 $36,850.00 1 Mostafa Mani $0.00 $161,000.00 5 Nadereh G. Shooshani $0.00 $113,893.39 1 Nahid Azimi $0.00 $739,000.00 8 Nancy Minassian $0.00 $400,000.00 2 Nasrin Barkhardari $0.00 $100,000.00 1 Nematollah Rahmanpour $0.00 $310,000.00 2 New Line Interiors Corporation $0.00 $2,580.00 2 Nick Vasseghi $0.00 $100,000.00 1 Nourani Inc. $0.00 $200,000.00 1 Omid Arabian $0.00 $351,700.00 4 Omid J Bendavid $0.00 $33,000.00 3 Paniea Rochel $0.00 $198,384.73 4 Parviz & Farzaneh Hakimi $0.00 $100,000.00 1 Parviz Benyamini $100,000.00 $200,000.00 3 R. Shaybk $0.00 $1,615.27 1 Rafat Moin $0.00 $140,000.00 2 Rakin Shaybfar $0.00 $2,000.00 1 Ramesh Khalili $0.00 $172,000.00 1 Rebecca and Behnam Enayati $0.00 $1,100,603.03 6 Robhana Inc $0.00 $719,194.00 1 Saeid Rafei $0.00 $100,000.00 1 Said Shokrian $0.00 $3,400.00 1 Sepideh Motallebi $0.00 $130,000.00 3 Shahin & Zerubavel Zibari $0.00 $63,534.85 6 Shahla Mohtamed $0.00 $260,000.00 2 Shahla Panahi $0.00 $150,000.00 1

Wednesday, February 01, 2012 Page 3 of 394 EXHIBIT B - Page 32 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 4 of 394 Page ID #:7048 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Shahnaz Hedayat $0.00 $235,000.00 3 Shahriar Farhadi $0.00 $330,000.00 2 Sharhzad Yaftabadi $0.00 $280,000.00 2 Sharmoneil Shooshani $0.00 $672,958.13 2 Shokouhazam Mehrjou $0.00 $100,000.00 1 Simin Mohajerani $0.00 $450,000.00 2 Soheil Alex Soleimani $0.00 $1,700,000.00 1 Sohelia Alizadeh $0.00 $127,000.00 1 Sophia and Soroud Yadegari $0.00 $288,000.00 6 Sophia Hesania $0.00 $75,000.00 1 Susan Zarrinnam $0.00 $100,000.00 1 The Moshirvaziri Family $0.00 $785,000.00 7 Tiffany, Homa & Elhum Tehrani $0.00 $147,000.00 30 Tooran Kardan $0.00 $20,000.00 1 Vajihe Khebreh $0.00 $160,000.00 1 Vida Kohan $0.00 $185,000.00 1 Vida Nourani Delshad $0.00 $102,625.00 2 Vivian Sakran Trust $0.00 $480,000.00 9 Yael Daee $0.00 $225,522.51 5 Yassy & Sam Hosseini $0.00 $367,000.00 4 Yousef Eshaghzadeh $247,482.00 $247,982.00 3 Zahra Sadeghiyan $0.00 $110,000.00 1 Zargari Broukhim Trust $0.00 $140,000.00 1 Zarha Hefazi $170,000.00 $340,000.00 3

$531,772.90 $40,466,143.35

Wednesday, February 01, 2012 Page 4 of 394 EXHIBIT B - Page 33 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 5 of 394 Page ID #:7049 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services LOANS RECEIVED / REPAID NAME DISBURSEMENTS RECEIPTS COUNT Bahram Farahi $0.00 $200,000.00 1 Diana Springer $0.00 $333,000.00 4 Farshad Rastegar $0.00 $600,570.00 1 Mojgan Jafari $0.00 $100,000.00 1 Payum Banafshe $0.00 $888,369.64 5

$0.00 $2,121,939.64

Wednesday, February 01, 2012 Page 5 of 394 EXHIBIT B - Page 34 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 6 of 394 Page ID #:7050 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services CASH DEPOSITS (ACTUAL CASH & DEPOSITS WITH CHECKS WRITTEN TO CASH) NAME DISBURSEMENTS RECEIPTS COUNT Cash $0.00 $3,206.57 7

$0.00 $3,206.57

Wednesday, February 01, 2012 Page 6 of 394 EXHIBIT B - Page 35 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 7 of 394 Page ID #:7051 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services INTEREST INCOME NAME DISBURSEMENTS RECEIPTS COUNT NPFS_SWB_509 $0.00 $66,946.51 65

$0.00 $66,946.51

Wednesday, February 01, 2012 Page 7 of 394 EXHIBIT B - Page 36 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 8 of 394 Page ID #:7052 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services MISCELLANEOUS RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT #1 Fuel $0.00 $93,234.66 2 Barrister Executive Suites $0.00 $1,323.79 1 BMW Financial Services $0.00 $6,061.50 1 Chicago Board Options Exchange $0.00 $64.50 1 Condominium Rental Services Inc $0.00 $191.00 1 Dr. Shad S. Saremi, MD $0.00 $3.00 1 J&F Design, Inc. $0.00 $8,500.00 1 Janet Schultz $0.00 $69.80 1 Jina Networks $0.00 $2,050.00 4 O'Gara Coach Company LLC $0.00 $60,000.00 1 Premier Office Centers $0.00 $185.00 1 Rolls Royce Motor Cars $0.00 $59,247.00 1 UCLA $0.00 $7,900.00 3 United with Earth Corporation $0.00 $5,042.00 1

$0.00 $243,872.25

Wednesday, February 01, 2012 Page 8 of 394 EXHIBIT B - Page 37 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 9 of 394 Page ID #:7053 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services FEDERAL TAX REFUNDS NAME DISBURSEMENTS RECEIPTS COUNT Internal Revenue Service $0.00 $2,275.08 3

$0.00 $2,275.08

Wednesday, February 01, 2012 Page 9 of 394 EXHIBIT B - Page 38 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 10 of 394 Page ID #:7054 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services UNIDENTIFIED RECEIPTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $0.00 $3,035.00 1 $0.00 $417,352.27 4 Item returned $0.00 $5,000.00 1 Micellaneous Credit ‐ Deposited Item Returned $5,116.96 $0.00 1 Miscellaneous Credit $0.00 $95,116.96 2 Miscellaneous Credit ‐ Deposit Item Returned $90,000.00 $0.00 1 Reversal of Deposit $5,000.00 $0.00 1 Unavailable per Bank $0.00 $99,975.00 1 Wells Fargo $0.00 $6,176.75 1

$100,116.96 $626,655.98

Wednesday, February 01, 2012 Page 10 of 394 EXHIBIT B - Page 39 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 11 of 394 Page ID #:7055 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services RELATED TRANSFER RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT 1031_SWB_2271 $0.00 $665,025.00 3 Adventure Inn_SWB_1819 $0.00 $497.17 1 Farahi Family Trust_SWB_1841 $0.00 $18,097,167.37 55 Farahi Family Trust_SWB_3158 $0.00 $6,115,000.00 25 Gissou Farahi_BOA_2410 $0.00 $51.94 1 John Farahi $0.00 $2,389,151.34 1 John Farahi_WF_9631 $0.00 $48,000.00 3 Newpoint Accounting_BOA_3134 $0.00 $4,165.91 1 NPFS_Interactive Brokers_637871 $0.00 $379,046.17 7 NPFS_SWB_1798 $0.00 $47,586,994.01 386 NPFS_SWB_509 $0.00 $47,244,513.40 550 NPM_BOA_5067 $0.00 $100,000.00 1 NPS_WF_1204 $0.00 $39,600.00 18 PJ Enterprises_BOA_01758 $0.00 $18,000.00 1 Winners Realty_SWB_1808 $0.00 $30,000.00 1

$0.00 $122,717,212.31

Wednesday, February 01, 2012 Page 11 of 394 EXHIBIT B - Page 40 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 12 of 394 Page ID #:7056 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services PAYMENTS TO INVESTORS NAME DISBURSEMENTS RECEIPTS COUNT Afsaneh Khalili $72,962.04 $0.00 2 Ahmad Eizadi $216,156.98 $0.00 12 Ahmad Rajabi and Mahmoud Rajabi $166,172.90 $0.00 4 Albert Mishkanian $295,079.45 $0.00 16 Alfred Erfanian $8,336.71 $0.00 13 Ali and Ehsan Roosta $234,653.43 $0.00 40 Ali Fadael Tehrani $54,846.57 $0.00 10 Ali Mozaffarian $36,040.55 $0.00 13 Ali Pourdastan $556,881.27 $0.00 2 Allen Mehrabi $234,805.82 $0.00 14 Amir Sharifi $300,252.67 $0.00 1 Aram Vahdat $385,000.00 $0.00 4 Armen Zarifian $65,000.00 $0.00 1 Ataollah Yadegari $72,693.00 $0.00 10 Azita Torkan $302,233.15 $0.00 1 Behnam Kahenasa $107,580.71 $0.00 15 Betty Olson $110,000.00 $0.00 1 Bijan Ghaemi $365,377.37 $0.00 15 Daniel Khani $238,774.84 $0.00 20 Dariush Doulatshahi $439,405.82 $0.00 6 David Houman Khazan $681,459.43 $0.00 6 David Kashanian $816,892.59 $0.00 34 Davidi Daryoush $5,000.00 $0.00 1 Diana Massachi $110,142.68 $0.00 7 Dr. Mike Abedi $97,448.03 $0.00 1 Edmond and Edvin Tahmasian $48,729.56 $0.00 3 Edna Davidi $125,000.00 $0.00 14 Eli Bendavid $634,322.84 $0.00 3 Ellie Dawson and Zenat Sossanabadi $280,350.76 $0.00 18 Eman Barzi $490,503.86 $0.00 9 Esther Sarah $144,311.86 $0.00 2 Farah Nassim $46,430.12 $0.00 1 Farhad Hakimian $25,000.00 $0.00 1 Fariba Bozorgi $508,268.49 $0.00 4 Farideh Djebraeli $409,407.85 $0.00 5 Farimah Fazehi Vahabzadeh $260,812.23 $0.00 22

Wednesday, February 01, 2012 Page 12 of 394 EXHIBIT B - Page 41 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 13 of 394 Page ID #:7057 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farshid Abir $10,000.00 $0.00 1 Farzad Essapour $15,055.73 $0.00 1 Farzad Ravaee $16,493.84 $0.00 12 Farzaneh Bendavid $144,000.00 $0.00 30 Fatemel Minaie $25,000.00 $0.00 1 Fatimeh Anna and Nassim Moradi $619,271.91 $0.00 15 Flora Mobasser $1,773.40 $0.00 5 Funds Returned ‐ Mehrabi $172,518.70 $0.00 1 Ghodratollah Ghiam $125,000.55 $0.00 10 Goorgan Patatanian $290,268.55 $0.00 3 Grikor Babaiyans $199,689.04 $0.00 5 Guity Yadidian $31,575.00 $0.00 1 Hamid Reza Mozaffarian and Shahrzad Salimi Revocab $1,548,634.93 $0.00 13 Hamid Reza Ravanchi $328,296.57 $0.00 13 Harmik Miandoab $93,665.07 $0.00 2 Harry Arshi $42,000.00 $0.00 9 Hassan Faridpak $80,158.25 $0.00 1 Hooshang Javaherian $103,474.66 $0.00 3 Hooshmand Nourani $464,499.64 $0.00 3 Huguette Enchayan Sardari $78,279.86 $0.00 2 Ifrah Khoubian and Jennifer Shirazi $117,421.29 $0.00 3 International Discount Trading, Inc. $200,000.00 $0.00 2 Iradj Mavaddat $252,200.00 $0.00 10 J. Hossein Modarresi $225,000.00 $0.00 1 Jahangir and Fariba Yadegari $1,253,966.84 $0.00 7 Jahangir Barbod $62,000.00 $0.00 1 Jaleh Folkert $42,649.80 $0.00 6 Jamshid Ashraf and Diana Lavian $175,789.79 $0.00 11 Jessica Massachi $7,568.75 $0.00 5 Jim Nourani and Dan Nourani $479,352.00 $0.00 4 Joseph Golshan $226,000.00 $0.00 2 Kamran Maccabi $796,307.05 $0.00 3 Kamyar Harouni $187,206.37 $0.00 2 Kathy Hormozi $194,978.00 $0.00 5 Katiray Family Trust $52,612.00 $0.00 18 Kehbreh Vajihe $1,733.34 $0.00 1 Ketab Corporation $2,880.00 $0.00 2 Khemi Daniel $9,000.00 $0.00 2 Khobian Family Trust $74,262.55 $0.00 2

Wednesday, February 01, 2012 Page 13 of 394 EXHIBIT B - Page 42 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 14 of 394 Page ID #:7058 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Khosrow Geoola $11,950.00 $0.00 2 Leah Setareh $107,121.54 $0.00 2 Lena Rabizadeh $231,920.61 $0.00 13 Lidush Rostomyan $13,643.84 $0.00 14 Luxurious Properties LLC $1,802,106.42 $0.00 9 Mah Monir Tahmasbi $47,564.93 $0.00 15 Mahnaz Farahmand $5,293.15 $0.00 12 Mahnaz Zohourian $21,120.00 $0.00 1 Mahrouhsar Rafii $52,725.17 $0.00 1 Majid Mandi Ghomi $45,213.00 $0.00 1 Makan & Laleh Sarkeshik $367,486.66 $0.00 1 Mandi Hosaya $40,000.00 $0.00 1 Mani Degani $56,000.00 $0.00 1 Manouchehr & Eliza Fatirian $517,153.15 $0.00 3 Manouchehr Shahrokhi $108,667.34 $0.00 1 Maryam Jouharzadeh $11,331.83 $0.00 24 Masoud and Mehri Askari $211,180.82 $0.00 13 Masoud Ghandi $444,039.04 $0.00 11 Mayer Azizzadeh $48,442.92 $0.00 3 Mehdi Mahdavi $6,333.90 $0.00 3 Mehrangiz Khanjani $202,694.44 $0.00 8 Mehrdad Moradzadeh $147,067.17 $0.00 26 Miandoab Harmik $57,500.00 $0.00 1 Michelle Mai $8,000.00 $0.00 1 Mier Mulla Aharon $110,627.51 $0.00 7 Mike Cohenshad $215,628.78 $0.00 1 Milan Nabeghi $25,680.00 $0.00 1 Mohammad Ahmadi $457,460.91 $0.00 6 Mojgan Latifi $85,482.29 $0.00 2 Monica Salih $104,000.00 $0.00 1 Mostafa Mani $124,376.73 $0.00 16 Nadereh G. Shooshani $119,096.60 $0.00 10 Nahid & Parvin Iranmanesh $63,827.50 $0.00 2 Nahid Azimi $117,490.63 $0.00 45 Nahid Rafi $40,906.25 $0.00 6 Nancy Minassian $522,342.12 $0.00 8 Nasrin Barkhardari $103,452.05 $0.00 8 Nejatollah Shekib $136,800.00 $0.00 9 Nematollah Rahmanpour $280,992.52 $0.00 9

Wednesday, February 01, 2012 Page 14 of 394 EXHIBIT B - Page 43 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 15 of 394 Page ID #:7059 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Nicholle Produce $4,200.00 $0.00 1 Nick Vasseghi $52,096.98 $0.00 2 Nourani Inc. $228,039.00 $0.00 6 Omid Arabian $381,944.20 $0.00 4 Omid J Bendavid $105,067.13 $0.00 2 Paniea Rochel $207,971.11 $0.00 7 Parviz & Farzaneh Hakimi $103,782.19 $0.00 8 Parviz Benyamini $23,750.00 $0.00 5 Pedram Youabian $2,583.35 $0.00 1 Rafat Moin $83,271.37 $0.00 14 Ramesh Khalili $38,248.56 $0.00 32 Rebecca and Behnam Enayati $1,185,484.14 $0.00 5 Reuben Chudy $1,500.00 $0.00 1 Reza Babakhan $78,174.52 $0.00 7 Robhana Inc $703,194.00 $0.00 1 Saeid Rafei $123,500.00 $0.00 18 Sepehr Sedigheh $110,149.04 $0.00 3 Sepideh Motallebi $136,044.04 $0.00 1 Seyed Mirtaheri $50,633.00 $0.00 1 Shabany Modayan $3,500.00 $0.00 1 Shahin & Zerubavel Zibari $443,190.01 $0.00 12 Shahla Mohtamed $267,304.79 $0.00 2 Shahla Panahi $154,726.55 $0.00 4 Shahnaz Hedayat $30,000.00 $0.00 1 Shahriar Farhadi $20,135.75 $0.00 15 Sharhzad Yaftabadi $295,924.51 $0.00 14 Sharmoneil Shooshani $789,254.95 $0.00 6 Shaun Razmy $480,000.00 $0.00 1 Shokouhazam Mehrjou $40,293.15 $0.00 13 Simin Mohajerani $455,384.93 $0.00 8 Soheila Mojtahedian $233,500.00 $0.00 7 Sohelia Alizadeh $127,939.45 $0.00 4 Sophia and Soroud Yadegari $596,578.16 $0.00 10 Susan Zarrinnam $110,129.45 $0.00 3 Tahmineh Rashidi Ghadrdan $1,134,481.10 $0.00 4 The Moshirvaziri Family $235,901.98 $0.00 49 Tiffany, Homa & Elhum Tehrani $52,500.00 $0.00 1 Universe Holding Development $53,366.80 $0.00 1 Vajihe Khebreh $68,796.79 $0.00 25

Wednesday, February 01, 2012 Page 15 of 394 EXHIBIT B - Page 44 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 16 of 394 Page ID #:7060 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Vida Kohan $99,459.87 $0.00 16 Vida Nourani Delshad $131,548.76 $0.00 7 Vivian Sakran Trust $85,386.39 $0.00 7 Yael Daee $240,702.84 $0.00 11 Yassy & Sam Hosseini $94,841.96 $0.00 10 Yousef Eshaghzadeh $300,000.00 $0.00 1 Zahra Sadeghiyan $480,650.00 $0.00 17 Zargari Broukhim Trust $140,466.66 $0.00 1 Zarha Hefazi $177,225.00 $0.00 1

$35,732,459.36 $0.00

Wednesday, February 01, 2012 Page 16 of 394 EXHIBIT B - Page 45 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 17 of 394 Page ID #:7061 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services PAYMENTS TO INDIVIDUALS / COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Capri Furniture MFG Co. Inc. $1,200.00 $0.00 1 Renaissance $20,000.00 $0.00 1

$21,200.00 $0.00

Wednesday, February 01, 2012 Page 17 of 394 EXHIBIT B - Page 46 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 18 of 394 Page ID #:7062 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services PAYMENTS TO TITLE / ESCROW COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Chicago Title Agency of Nevada $1,258,855.93 $0.00 7 Horizon 26 LLC $91,000.00 $0.00 1

$1,349,855.93 $0.00

Wednesday, February 01, 2012 Page 18 of 394 EXHIBIT B - Page 47 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 19 of 394 Page ID #:7063 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services LOANS TO 3RD PARTY NAME DISBURSEMENTS RECEIPTS COUNT Azizollah Farahi $520,000.00 $0.00 4 Diana Springer $350,000.00 $0.00 2 Farshad Rastegar $600,000.00 $0.00 1 Masoud Ghandi $70,000.00 $0.00 2 Mojgan Jafari $100,000.00 $0.00 2 Parviz Banafshe $417,000.00 $0.00 2 Payum Banafshe $260,000.00 $0.00 2

$2,317,000.00 $0.00

Wednesday, February 01, 2012 Page 19 of 394 EXHIBIT B - Page 48 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 20 of 394 Page ID #:7064 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services CASH WITHDRAWALS NAME DISBURSEMENTS RECEIPTS COUNT Cash $1,960.00 $0.00 1 Petty Cash $540.00 $0.00 1

$2,500.00 $0.00

Wednesday, February 01, 2012 Page 20 of 394 EXHIBIT B - Page 49 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 21 of 394 Page ID #:7065 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT Clarke American $159.00 $0.00 1 NPFS_SWB_1798 $15,193.97 $0.00 42

$15,352.97 $0.00

Wednesday, February 01, 2012 Page 21 of 394 EXHIBIT B - Page 50 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 22 of 394 Page ID #:7066 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services MISCELLANEOUS DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Abbas Photography $2,889.00 $0.00 3 Beverly Hills Chamber of Commerce $610.00 $0.00 1 California Moving Service $2,570.00 $0.00 2 CNA Insurance $1,232.00 $0.00 2 Computer Boy, Inc. $758.03 $0.00 3 Emerson's Locksmith Co $183.50 $0.00 1 IAPA $2,000.00 $0.00 1 Juliana $700.00 $0.00 1 KRLA $4,000.00 $0.00 1 Network Experts, Inc. $2,527.31 $0.00 3 Tiffany, Homa & Elhum Tehrani $0.00 $8,950.00 3

$17,469.84 $8,950.00

Wednesday, February 01, 2012 Page 22 of 394 EXHIBIT B - Page 51 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 23 of 394 Page ID #:7067 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services OPERATING EXPENSE NAME DISBURSEMENTS RECEIPTS COUNT 9701 Wilshire Management $188,837.71 $0.00 20 AdvantageWare, INC. $1,837.55 $0.00 1 APCOA/Standard Parking $20,660.00 $0.00 25 California Department of Insurance $304.00 $0.00 2 California Secretary of State $795.00 $0.00 6 Digital Dream Production $1,000.00 $0.00 2 Internet Corporation Listing Service $35.00 $0.00 1 IRTV $395.00 $0.00 1 Jina Networks $7,321.38 $0.00 4 Mojgan Jafari $4,012.88 $0.00 10 Negah Advertising $20,200.00 $0.00 2 Pedram Youabian $100,000.00 $0.00 1 Prestige Photo $2,000.00 $0.00 1 Printup Graphic Design $1,308.43 $0.00 3 Rudex Broadcasting $5,000.00 $0.00 2 Secretary of State $335.00 $0.00 3 Westwood Self‐Storage $8,929.50 $0.00 30

$362,971.45 $0.00

Wednesday, February 01, 2012 Page 23 of 394 EXHIBIT B - Page 52 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 24 of 394 Page ID #:7068 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services PAYMENTS FOR FARAHI PERSONAL EXPENSES NAME DISBURSEMENTS RECEIPTS COUNT All State $51,622.03 $0.00 58 Amiran Designs, Inc. $150.00 $0.00 1 APSIH Award Fund $300.00 $0.00 1 BMW Financial Services $104,787.62 $0.00 18 California Department of Motor Vehicles $2,872.00 $0.00 2 Calprod Digital $3,700.00 $0.00 2 Farsi Jewelry $7,080.00 $0.00 1 Jaffa Institute $5,000.00 $0.00 1 Koodak Events $250.00 $0.00 1 L.A. Arena Funding, LLC $75,000.00 $0.00 3 Los Angeles Lakers $24,140.00 $0.00 1 Mercedes‐Benz $52,104.42 $0.00 9 Pouya Entertainment $4,800.00 $0.00 2 Renaissance Catering $8,800.00 $0.00 3 Rolls Royce Motor Cars $260,392.47 $0.00 42 Staples Center $120,000.00 $0.00 2 Supersonic $950.00 $0.00 1 UCLA $4,900.00 $0.00 2

$726,848.54 $0.00

Wednesday, February 01, 2012 Page 24 of 394 EXHIBIT B - Page 53 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 25 of 394 Page ID #:7069 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services PAYMENTS RELATED TO FARAHI RESIDENCE NAME DISBURSEMENTS RECEIPTS COUNT MGH Construction $4,629.28 $0.00 1

$4,629.28 $0.00

Wednesday, February 01, 2012 Page 25 of 394 EXHIBIT B - Page 54 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 26 of 394 Page ID #:7070 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services PAYMENTS TO CREDIT CARD COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT American Express $179,823.72 $0.00 29 Bank of America $21,127.57 $0.00 3 Bloomingdale's $4,915.52 $0.00 2 Capital One_8956 $168.00 $0.00 1 Citibank $13,373.85 $0.00 7 MBNA America_0604 $41.73 $0.00 1

$219,450.39 $0.00

Wednesday, February 01, 2012 Page 26 of 394 EXHIBIT B - Page 55 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 27 of 394 Page ID #:7071 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services LEGAL AND ALL OTHER PROFESSIONAL FEES NAME DISBURSEMENTS RECEIPTS COUNT Charles R. Zeh, Esq. $1,675.76 $0.00 7 Freeman Smiley $81,000.00 $0.00 4 Jacobson, Russell, Saltz & Fingerman LLP $5,000.00 $0.00 1 Jimmerson and Hausen PC $750.00 $0.00 1 Joseph Yafeh CPA $1,500.00 $0.00 1 Kirsch, Kohn & Bridge LLP $972.00 $0.00 2 Liner Yankelevitz $8,682.37 $0.00 4 Mark Nourmand D.C. $3,851.25 $0.00 1 Nixon Peabody LLP $61,587.12 $0.00 6 Ramineh, Fani, and Nowakhtar LLP $2,400.00 $0.00 3 RND Resources $15,000.00 $0.00 1

$182,418.50 $0.00

Wednesday, February 01, 2012 Page 27 of 394 EXHIBIT B - Page 56 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 28 of 394 Page ID #:7072 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services PAYMENTS FOR UTILITIES NAME DISBURSEMENTS RECEIPTS COUNT AT&T $401.13 $0.00 13 Time Warner Cable $2,543.20 $0.00 19

$2,944.33 $0.00

Wednesday, February 01, 2012 Page 28 of 394 EXHIBIT B - Page 57 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 29 of 394 Page ID #:7073 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services FEDERAL TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Internal Revenue Service $2,123.69 $0.00 4

$2,123.69 $0.00

Wednesday, February 01, 2012 Page 29 of 394 EXHIBIT B - Page 58 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 30 of 394 Page ID #:7074 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services STATE TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Franchise Tax Board $60,000.00 $0.00 1

$60,000.00 $0.00

Wednesday, February 01, 2012 Page 30 of 394 EXHIBIT B - Page 59 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 31 of 394 Page ID #:7075 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services UNIDENTIFIED DISBURSEMENTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $24,000.00 $0.00 1 Sun West Bank $1,935.00 $0.00 1

$25,935.00 $0.00

Wednesday, February 01, 2012 Page 31 of 394 EXHIBIT B - Page 60 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 32 of 394 Page ID #:7076 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Financial Services RELATED TRANSFER DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT 1031_SWB_2271 $2,066,502.71 $0.00 7 Adventure Inn_SWB_1819 $2,200,583.54 $0.00 3 Farahi Family Trust_SWB_1841 $21,732,146.36 $0.00 58 Gissou Farahi_Pershing_1003 $260,000.00 $0.00 1 John Farahi $19,325.81 $0.00 1 John Farahi_WF_9631 $10,000.00 $0.00 1 Joshua Farahi $10,000.00 $0.00 1 Justin Farahi_BOA_8260 $130,000.00 $0.00 2 Newpoint Accounting & Tax $4,000.00 $0.00 1 Newpoint Accounting_BOA_3134 $5,000.00 $0.00 1 Newpoint Real Estate_BOA_2225 $33,500.00 $0.00 7 NPFS_BOA_0410 $3,000,000.00 $0.00 1 NPFS_Interactive Brokers_U637871 $625,000.00 $0.00 3 NPFS_SWB_1798 $47,211,718.42 $0.00 552 NPFS_SWB_509 $46,972,430.29 $0.00 386 NPM_BOA_5067 $473,000.00 $0.00 8 NPM_SWB_5121 $73,500.00 $0.00 7

$124,826,707.13 $0.00

Wednesday, February 01, 2012 Page 32 of 394 EXHIBIT B - Page 61 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 33 of 394 Page ID #:7077 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

Newpoint Accounting and Tax Services FUNDS FROM TITLE / ESCROW COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Bill Fischer Escrow Company $0.00 $10,000.00 1

$0.00 $10,000.00

Wednesday, February 01, 2012 Page 33 of 394 EXHIBIT B - Page 62 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 34 of 394 Page ID #:7078 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services CASH DEPOSITS (ACTUAL CASH & DEPOSITS WITH CHECKS WRITTEN TO CASH) NAME DISBURSEMENTS RECEIPTS COUNT Cash $0.00 $300.00 2

$0.00 $300.00

Wednesday, February 01, 2012 Page 34 of 394 EXHIBIT B - Page 63 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 35 of 394 Page ID #:7079 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services REVERSAL OF BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT Newpoint Accounting_BOA_3134 $0.00 $798.00 3

$0.00 $798.00

Wednesday, February 01, 2012 Page 35 of 394 EXHIBIT B - Page 64 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 36 of 394 Page ID #:7080 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services MISCELLANEOUS RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT A.M. Classic Construction, Inc. $0.00 $3,200.00 5 Art and Frame Mart $0.00 $8,000.00 1 Behavioral Medicine and Health $0.00 $400.00 1 Mehdi Abedi MD $0.00 $350.00 1 Selective Medical Billing $0.00 $1,125.00 3

$0.00 $13,075.00

Wednesday, February 01, 2012 Page 36 of 394 EXHIBIT B - Page 65 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 37 of 394 Page ID #:7081 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services OPERATING REVENUE NAME DISBURSEMENTS RECEIPTS COUNT Ameci Pizza and Pasta $0.00 $550.00 1 Anahita Eftekhar $0.00 $100.00 1 Baby's Room Kids Room, Inc. $0.00 $439.00 1 Chaudhary Taqi $0.00 $1,600.00 2 David Goodman $0.00 $100.00 1 David Molayem $0.00 $1,650.00 1 Farangis Daee $0.00 $250.00 1 Farid Shafa $0.00 $500.00 1 Farrah F. Parsa $0.00 $220.00 1 First U.S. Lending, Inc. $0.00 $480.00 1 Hossein Fazeli $0.00 $330.00 1 Jaafar Ramin Jaafarian $0.00 $150.00 1 Jamileh A. Musavy $0.00 $105.00 1 Jamshid R. Rahmani $0.00 $390.00 1 Manouk Abelian $0.00 $1,000.00 2 Marjaneh Moghimi DDS $0.00 $100.00 1 Max Rabii $0.00 $1,100.00 2 Mehran Ghassemi $0.00 $655.00 2 Menahem M. Maya $0.00 $1,125.00 1 Michael J. Jackson $0.00 $525.00 1 Mojgan A, Savejiani $0.00 $500.00 1 Navid Mehrpoo $0.00 $1,000.00 2 Nikoo Art & Design Gallery LLC $0.00 $1,125.00 3 Paramount Limousine Service $0.00 $500.00 1 Parivash Moradzadeh Djourabchi $0.00 $100.00 1 Peter Jahangir Parker, MD $0.00 $5,250.00 4 Rahim Daee $0.00 $250.00 1 Rouhollah Zargari $0.00 $2,000.00 1 Saeid H. Ahwazi $0.00 $600.00 1 Sam Gilani DMD, Inc. $0.00 $6,581.27 4 Shawn Nili, Inc. DBA NW Rugs $0.00 $650.00 2 US Airtime, Inc. $0.00 $1,000.00 1 Yossef Berukhim $0.00 $1,050.00 3

$0.00 $31,975.27

Wednesday, February 01, 2012 Page 37 of 394 EXHIBIT B - Page 66 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 38 of 394 Page ID #:7082 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services STATE TAX REFUNDS NAME DISBURSEMENTS RECEIPTS COUNT State of California $0.00 $815.00 2

$0.00 $815.00

Wednesday, February 01, 2012 Page 38 of 394 EXHIBIT B - Page 67 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 39 of 394 Page ID #:7083 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services RELATED TRANSFER RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT NPFS_SWB_1798 $0.00 $9,000.00 2 NPS_WF_1204 $0.00 $2,240.00 2

$0.00 $11,240.00

Wednesday, February 01, 2012 Page 39 of 394 EXHIBIT B - Page 68 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 40 of 394 Page ID #:7084 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services PAYMENTS TO TITLE / ESCROW COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Beverly Hills Escrow $35.00 $0.00 1

$35.00 $0.00

Wednesday, February 01, 2012 Page 40 of 394 EXHIBIT B - Page 69 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 41 of 394 Page ID #:7085 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services CASH WITHDRAWALS NAME DISBURSEMENTS RECEIPTS COUNT Petty Cash $150.00 $0.00 1

$150.00 $0.00

Wednesday, February 01, 2012 Page 41 of 394 EXHIBIT B - Page 70 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 42 of 394 Page ID #:7086 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT Newpoint Accounting_BOA_3134 $148.00 $0.00 12

$148.00 $0.00

Wednesday, February 01, 2012 Page 42 of 394 EXHIBIT B - Page 71 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 43 of 394 Page ID #:7087 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services MISCELLANEOUS DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Bariamis Companies, Inc $2,080.00 $0.00 4 ETTA Israel $1,300.00 $0.00 1 Iranian Recovery Center $3,950.00 $0.00 2 Messenger Club‐Los Angeles $40.00 $0.00 1 PAJO Networks $700.00 $0.00 1

$8,070.00 $0.00

Wednesday, February 01, 2012 Page 43 of 394 EXHIBIT B - Page 72 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 44 of 394 Page ID #:7088 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services OPERATING EXPENSE NAME DISBURSEMENTS RECEIPTS COUNT Atlas Corporate & Notary Co. $196.05 $0.00 1 Canon Financial Services $407.67 $0.00 1 Chaudhary Taqi $36,253.65 $0.00 29 Federal Express $573.11 $0.00 3 Javanan International Weekly Magazine $1,250.00 $0.00 1 Journal‐E‐Pezashki $1,000.00 $0.00 1 KIRN Radio $4,200.00 $0.00 1 Michael H. Bastanipour $7,072.62 $0.00 9 Mojgan A, Savejiani $100.00 $0.00 1 P.Pedram.Com $2,200.00 $0.00 1 Ron P. Jurado $340.00 $0.00 1 Secretary of State $287.00 $0.00 10

$53,880.10 $0.00

Wednesday, February 01, 2012 Page 44 of 394 EXHIBIT B - Page 73 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 45 of 394 Page ID #:7089 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services PAYMENTS FOR FARAHI PERSONAL EXPENSES NAME DISBURSEMENTS RECEIPTS COUNT Golnar's Garden $324.76 $0.00 1

$324.76 $0.00

Wednesday, February 01, 2012 Page 45 of 394 EXHIBIT B - Page 74 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 46 of 394 Page ID #:7090 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services PAYMENTS TO CREDIT CARD COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT American Express $2,723.54 $0.00 6 Bank of America $1,079.34 $0.00 1 Citibank $44.94 $0.00 1 MBNA America_0604 $1,003.10 $0.00 4

$4,850.92 $0.00

Wednesday, February 01, 2012 Page 46 of 394 EXHIBIT B - Page 75 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 47 of 394 Page ID #:7091 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services LEGAL AND ALL OTHER PROFESSIONAL FEES NAME DISBURSEMENTS RECEIPTS COUNT Ramineh, Fani, and Nowakhtar LLP $750.00 $0.00 1

$750.00 $0.00

Wednesday, February 01, 2012 Page 47 of 394 EXHIBIT B - Page 76 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 48 of 394 Page ID #:7092 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services PAYMENTS FOR UTILITIES NAME DISBURSEMENTS RECEIPTS COUNT Arrowhead Mountain Spring Water $69.35 $0.00 1 AT&T $1,279.46 $0.00 9 Cybernet Communications, Inc. $1,554.97 $0.00 1

$2,903.78 $0.00

Wednesday, February 01, 2012 Page 48 of 394 EXHIBIT B - Page 77 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 49 of 394 Page ID #:7093 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services STATE TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Franchise Tax Board $3,352.95 $0.00 6

$3,352.95 $0.00

Wednesday, February 01, 2012 Page 49 of 394 EXHIBIT B - Page 78 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 50 of 394 Page ID #:7094 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services UNIDENTIFIED DISBURSEMENTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $5,910.80 $0.00 5

$5,910.80 $0.00

Wednesday, February 01, 2012 Page 50 of 394 EXHIBIT B - Page 79 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 51 of 394 Page ID #:7095 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Accounting and Tax Services RELATED TRANSFER DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT NPFS_SWB_1798 $4,165.91 $0.00 1 NPM_BOA_5067 $250.00 $0.00 1

$4,415.91 $0.00

Wednesday, February 01, 2012 Page 51 of 394 EXHIBIT B - Page 80 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 52 of 394 Page ID #:7096 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

New point Securities, LLC REVERSAL OF BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT NPS_WF_1204 $0.00 $3,585.65 2

$0.00 $3,585.65

Wednesday, February 01, 2012 Page 52 of 394 EXHIBIT B - Page 81 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 53 of 394 Page ID #:7097 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New point Securities, LLC INTEREST INCOME NAME DISBURSEMENTS RECEIPTS COUNT NPS_WF_1204 $0.00 $3,640.74 84

$0.00 $3,640.74

Wednesday, February 01, 2012 Page 53 of 394 EXHIBIT B - Page 82 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 54 of 394 Page ID #:7098 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New point Securities, LLC MISCELLANEOUS RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT Kenquest $0.00 $8,937.50 1 The Guardian Life Insurance Company $0.00 $9,544.73 3 Thomson Financial $0.00 $750.00 1 YP.com $0.00 $27.95 1

$0.00 $19,260.18

Wednesday, February 01, 2012 Page 54 of 394 EXHIBIT B - Page 83 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 55 of 394 Page ID #:7099 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New point Securities, LLC OPERATING REVENUE NAME DISBURSEMENTS RECEIPTS COUNT ACE USA Illinois Union Insurance Company $0.00 $70,000.00 1 Aetna Health of California $0.00 $10,655.96 47 Allianz Life Insurance Commission $0.00 $3,240.00 1 American Funds $0.00 $564.78 18 American General Life Companies $0.00 $2,849.58 18 American Stock Exchange $0.00 $103.26 1 Americom Life & Annuity Insurance Co. $0.00 $340.40 1 Anthem Blue Cross of California $0.00 $23,139.31 55 Aragon‐Haas Insurance Brokers, Inc. $0.00 $10,000.00 1 AXA Network $0.00 $196.37 13 BenefitMall $0.00 $14,930.76 67 California Physicians' Service Agency, Inc. $0.00 $302.96 5 Care Trust Networks $0.00 $878.67 13 Clarica $0.00 $114.60 2 FedEx Express $0.00 $47.32 2 Fidelity and Guaranty Life Insurance Company $0.00 $10,746.99 11 First Colony Life Insurance Co. $0.00 $510.83 2 Flynn Associates Insurance Marketing $0.00 $148.00 4 General American $0.00 $60,533.97 210 Genworth Life and Annuity Insurance Company $0.00 $122.55 3 Health Net of California, Inc. $0.00 $1,107.70 10 ING Life Insurance Company $0.00 $1,512.77 21 Institutional CD's Inc. $0.00 $126.13 1 Insurance Resources Group, Inc. $0.00 $102,399.00 1 Jackson National Life Insurance Company $0.00 $11,761.31 12 Keesal, Young & Logan $0.00 $15.00 1 Metlife $0.00 $1,033.58 52 MetLife Investor $0.00 $195.05 23 Midland National Life Insurance Company $0.00 $28.65 1 MJSK Investment Securities $0.00 $12,197.27 20 MONY Life Insurance Company $0.00 $424.95 3 NASD Finance Department $0.00 $35,615.00 4 National Union Fire Insurance Co. of Pittsburgh $0.00 $26,787.59 4 Old Mutual Financial Network $0.00 $2,005.46 13 Pacific Life Pacific Select Distributors, Inc. $0.00 $418.71 6 Pershing $0.00 $38,668.26 45

Wednesday, February 01, 2012 Page 55 of 394 EXHIBIT B - Page 84 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 56 of 394 Page ID #:7100 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Pitney Bowes $0.00 $116.71 1 Transamerica Life Insurance Company $0.00 $88.23 1 Transamerica Occidental Life Insurance Company $0.00 $397.03 4 Universal Care $0.00 $3,213.43 41 UPS $0.00 $16.00 1 West Coast Life Insurance Company $0.00 $1,027.64 10 Word & Brown Insurance Administrators, Inc. $0.00 $1,275.88 26

$0.00 $449,857.66

Wednesday, February 01, 2012 Page 56 of 394 EXHIBIT B - Page 85 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 57 of 394 Page ID #:7101 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New point Securities, LLC STATE TAX REFUNDS NAME DISBURSEMENTS RECEIPTS COUNT State of California $0.00 $466.63 3

$0.00 $466.63

Wednesday, February 01, 2012 Page 57 of 394 EXHIBIT B - Page 86 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 58 of 394 Page ID #:7102 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New point Securities, LLC UNIDENTIFIED RECEIPTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $0.00 $162,138.40 90 Miscellaneous Credit $0.00 $634.31 1

$0.00 $162,772.71

Wednesday, February 01, 2012 Page 58 of 394 EXHIBIT B - Page 87 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 59 of 394 Page ID #:7103 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Securities, LLC RELATED TRANSFER RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT Farahi Family Trust_SWB_1841 $0.00 $974,000.00 42 Farahi Family Trust_SWB_3158 $0.00 $107,000.00 7 John Farahi_Bank of New York_2506 $0.00 $231,747.35 9 Newpoint Securities_Pershing $0.00 $393,397.72 83 NPS_WF_1204 $0.00 $120,466.76 5

$0.00 $1,826,611.83

Wednesday, February 01, 2012 Page 59 of 394 EXHIBIT B - Page 88 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 60 of 394 Page ID #:7104 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New point Securities, LLC BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT NPS_WF_1204 $8,746.75 $0.00 94

$8,746.75 $0.00

Wednesday, February 01, 2012 Page 60 of 394 EXHIBIT B - Page 89 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 61 of 394 Page ID #:7105 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New point Securities, LLC MISCELLANEOUS DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT American Stock Exchange $190.94 $0.00 2 Bariamis Companies, Inc $3,640.00 $0.00 7 Beverly Hills Chamber of Commerce $660.00 $0.00 1 Bloomberg Finance LLP $11,400.00 $0.00 2 Brown & Brown of California DBA Calsurance $5,530.00 $0.00 4 CAN Insurance $1,530.00 $0.00 3 Clarica $110.70 $0.00 1 CNA Insurance $62.00 $0.00 1 David Mamos $300.00 $0.00 1 Department of Insurance $120.00 $0.00 2 E. Scott Douglas $1,200.00 $0.00 1 E.Scott Douglas $2,250.00 $0.00 1 EDD $334.57 $0.00 1 Electron Electric $1,600.00 $0.00 1 Elliot Rothman $3,000.00 $0.00 1 Eric C. Schuessler $17,708.33 $0.00 6 FINRA $5,500.00 $0.00 8 Galaxy Translation Agency $1,450.00 $0.00 2 George Brenner $11,822.05 $0.00 8 Gita Tinney $40.00 $0.00 1 JAMS, Inc. $425.00 $0.00 1 Ketab $605.00 $0.00 1 L.A. Store Fixture $910.38 $0.00 1 Los Angeles Times $1,175.00 $0.00 1 Mc Bee $271.77 $0.00 2 Mehdi Abedi MD $343.66 $0.00 1 Mehran Mir Hoseini $289.00 $0.00 1 Minoo C. Amiraftabi $150.15 $0.00 1 Moutro Enterprises Inc. $19,240.00 $0.00 36 MSRB $2,000.00 $0.00 6 NASD $11,149.75 $0.00 19 New York Stock Exchange $4,421.00 $0.00 31 Oshin Avanes $45,850.00 $0.00 40 PAJO Networks $7,991.00 $0.00 14 Paul Comi $32,464.01 $0.00 21 Printup Graphic Design $84.28 $0.00 1

Wednesday, February 01, 2012 Page 61 of 394 EXHIBIT B - Page 90 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 62 of 394 Page ID #:7106 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Seabury and Smith $2,584.00 $0.00 4 Securities Investor Protection Corporation $905.00 $0.00 6 Securities Training Corporation $284.63 $0.00 1 Steve Buchwalter Client Trust $37,500.00 $0.00 1 Steven L. Miller $13,797.26 $0.00 10 Steven Paolillo $107,262.99 $0.00 53 Thomas Best & Masoud Sahami $7,500.00 $0.00 1 Thomson Financial $12,683.68 $0.00 24 WWCOT Architecture $3,635.00 $0.00 1 YP.com $85.85 $0.00 3 Zohreh Ghaissari $3,110.24 $0.00 4 Zurich $20.50 $0.00 1

$385,187.74 $0.00

Wednesday, February 01, 2012 Page 62 of 394 EXHIBIT B - Page 91 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 63 of 394 Page ID #:7107 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New point Securities, LLC OPERATING EXPENSE NAME DISBURSEMENTS RECEIPTS COUNT Aetna Health of California $1,164.00 $0.00 1 Ashkan Bashy $4,400.00 $0.00 3 Brooks Paley $442.00 $0.00 1 California Department of Insurance $698.00 $0.00 10 California Secretary of State $1,085.00 $0.00 10 Canon Business Solutions $7,092.94 $0.00 16 Chaudhary Taqi $7,290.00 $0.00 9 City of Irvine $150.00 $0.00 3 David B. Wigdor $117,703.16 $0.00 52 Edward Ferguson $92,183.26 $0.00 23 Elaheh Amouei $14.80 $0.00 1 Ernestina Gutierrez $12,529.58 $0.00 15 Hodes Parking $430.00 $0.00 8 Jason Hilger $75,779.50 $0.00 52 Kenquest $458,898.28 $0.00 50 Navid Sohrabi $194,702.61 $0.00 75 Options Price Reporting Authority $1,515.75 $0.00 11 P.Pedram.Com $47,800.00 $0.00 20 United Parcel Services $1,329.48 $0.00 22

$1,025,208.36 $0.00

Wednesday, February 01, 2012 Page 63 of 394 EXHIBIT B - Page 92 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 64 of 394 Page ID #:7108 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New point Securities, LLC PAYMENTS FOR FARAHI PERSONAL EXPENSES NAME DISBURSEMENTS RECEIPTS COUNT AAA Auto Club $49.00 $0.00 1 Anthem Blue Cross of California $24.00 $0.00 1 City of Beverly Hills $3,161.43 $0.00 7 E. Torkan Insurance Services $864.00 $0.00 1 Inside Track Trading $891.00 $0.00 1 The Guardian Life Insurance Company $31,742.30 $0.00 15

$36,731.73 $0.00

Wednesday, February 01, 2012 Page 64 of 394 EXHIBIT B - Page 93 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 65 of 394 Page ID #:7109 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New point Securities, LLC PAYMENTS RELATED TO FARAHI RESIDENCE NAME DISBURSEMENTS RECEIPTS COUNT MGH Construction $2,750.00 $0.00 1

$2,750.00 $0.00

Wednesday, February 01, 2012 Page 65 of 394 EXHIBIT B - Page 94 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 66 of 394 Page ID #:7110 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New Point Securities, LLC PAYMENTS TO CREDIT CARD COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT American Express $14,404.16 $0.00 21 American Express ‐ OFFSET $0.00 $15.00 1 Bank of America $3,779.34 $0.00 2 Chase $1,769.67 $0.00 5 Citibank $3,607.98 $0.00 12 MBNA America_0604 $9,878.73 $0.00 24

$33,439.88 $15.00

Wednesday, February 01, 2012 Page 66 of 394 EXHIBIT B - Page 95 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 67 of 394 Page ID #:7111 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New point Securities, LLC LEGAL AND ALL OTHER PROFESSIONAL FEES NAME DISBURSEMENTS RECEIPTS COUNT Boomazian, Jensen, Garthe $24,588.18 $0.00 3 Charles R. Zeh, Esq. $1,175.00 $0.00 6 Fragner Law Corporation $4,277.00 $0.00 2 Joseph Yafeh CPA $8,010.00 $0.00 4 Liner, Yankelevitz $1,558.00 $0.00 1 Lombardi, Loper & Conant, L.L.P $1,703.01 $0.00 2 Markum Zusman & Compton LLP $61,969.24 $0.00 6 Ramineh, Fani, and Nowakhtar LLP $3,450.00 $0.00 5 RND Resources $114,296.50 $0.00 69 Spivak & Harrison LLP fbo Mahdi Babaoff $45,000.00 $0.00 1

$266,026.93 $0.00

Wednesday, February 01, 2012 Page 67 of 394 EXHIBIT B - Page 96 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 68 of 394 Page ID #:7112 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New point Securities, LLC PAYMENTS FOR UTILITIES NAME DISBURSEMENTS RECEIPTS COUNT AT&T $346.64 $0.00 13 Cingular Wireless $1,427.32 $0.00 5 Cybernet Communications, Inc. $52,900.02 $0.00 51 Sprint $2,224.47 $0.00 13 T Mobile $935.05 $0.00 13 Telenet Communications, Inc $2,035.37 $0.00 5 Tier Zero $54,337.56 $0.00 56 Verizon Wireless $3,603.23 $0.00 19

$117,809.66 $0.00

Wednesday, February 01, 2012 Page 68 of 394 EXHIBIT B - Page 97 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 69 of 394 Page ID #:7113 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New point Securities, LLC LOCAL TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Los Angeles County Tax Collector $2,613.96 $0.00 2

$2,613.96 $0.00

Wednesday, February 01, 2012 Page 69 of 394 EXHIBIT B - Page 98 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 70 of 394 Page ID #:7114 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New point Securities, LLC STATE TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Franchise Tax Board $5,148.13 $0.00 7

$5,148.13 $0.00

Wednesday, February 01, 2012 Page 70 of 394 EXHIBIT B - Page 99 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 71 of 394 Page ID #:7115 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New point Securities, LLC UNIDENTIFIED DISBURSEMENTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $607,547.93 $0.00 257 $3,125.00 $0.00 1

$610,672.93 $0.00

Wednesday, February 01, 2012 Page 71 of 394 EXHIBIT B - Page 100 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 72 of 394 Page ID #:7116 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 New point Securities, LLC RELATED TRANSFER DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Farahi Family Trust_SWB_1841 $18,216.77 $0.00 7 Joshua Farahi_BOA_3388 $128,000.00 $0.00 9 Newpoint Accounting_BOA_3134 $2,240.00 $0.00 2 Newpoint Real Estate_BOA_2225 $1,220.00 $0.00 1 NPFS_SWB_1798 $39,600.00 $0.00 18 NPM_BOA_5067 $11,370.00 $0.00 3

$200,646.77 $0.00

Wednesday, February 01, 2012 Page 72 of 394 EXHIBIT B - Page 101 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 73 of 394 Page ID #:7117 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

NPS 1031 Exchange of California FUNDS RECEIVED FROM INVESTORS NAME DISBURSEMENTS RECEIPTS COUNT David Kashanian $0.00 $293,857.09 1 Hamid Helmandi $0.00 $323,026.44 1 NAMCO Capital Group $0.00 $383,130.00 1

$0.00 $1,000,013.53

Wednesday, February 01, 2012 Page 73 of 394 EXHIBIT B - Page 102 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 74 of 394 Page ID #:7118 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California FUNDS FROM INDIVIDUALS / COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT 32652 Alikhani $0.00 $2,000,000.00 2 Ahmed Fazan $0.00 $96,346.04 1 Alliance Mutual Escrow $0.00 $742,699.59 1 America Trust $0.00 $392,537.83 1 Amir Bizhan Alimardani $0.00 $350,500.00 1 Ashkan Karimi $0.00 $547,903.47 3 Brighton $0.00 $3,792.44 1 Cameron Malek $0.00 $95,240.59 1 Credit Exchange $0.00 $457,705.31 1 Dunia Partow $0.00 $4,880.00 1 Ehsan Khoubian $0.00 $867,277.20 2 Farmers and Merchants Bank $0.00 $180,951.84 1 Farzad Essapour $0.00 $718,056.28 1 Fidelity National Title Company $0.00 $323,276.35 1 Geary Building, LLC $0.00 $193,945.30 1 Hart State Corporation $0.00 $11,794.04 1 Hedayatollah Kalimi Toufer $0.00 $1,200,201.19 1 Hooshang Karimi $0.00 $402,141.58 4 Iraj Morshedizadeh $0.00 $5,437.50 1 JG Family Trust $0.00 $179,643.79 1 Joseph Golshan $0.00 $25,000.00 1 Kenny Abedini $0.00 $684,914.12 1 Khobian Family Trust $0.00 $1,159,142.91 2 KMG Mortgage Services $0.00 $390,419.13 2 Lois Lauer $0.00 $81,703.32 1 Michael Borell $0.00 $89,719.47 1 Michael Chegini $0.00 $50,000.00 1 Micki Ardi & Associates $0.00 $241,986.68 1 Neil Pomper $0.00 $581,797.28 1 Parviz Nassiri $0.00 $500.00 1 Pinnacle Estate Properties $0.00 $859,765.39 4 The Mnatsakanyan Trust $0.00 $1,394,617.55 1 Were1 Inc $0.00 $135,741.25 1 Western Reconveyance Corp $0.00 $225,195.00 6

$0.00 $14,694,832.44

Wednesday, February 01, 2012 Page 74 of 394 EXHIBIT B - Page 103 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 75 of 394 Page ID #:7119 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California FUNDS FROM TITLE / ESCROW COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT A&D Escrow Inc $0.00 $455,506.48 1 Advance Express Escrow $0.00 $1,107,858.79 4 Alliance Title Co $0.00 $2,006,935.25 2 AMER Title Company of Nevada $0.00 $544,424.42 1 Big Bear Escrow $0.00 $159,469.92 2 Brentwood Escrow, Inc. $0.00 $548,688.33 2 Camelback Title Agency $0.00 $853,619.82 2 Capitol Hill Escrow $0.00 $921,508.75 3 Cardinal Pacific Escrow $0.00 $110,146.33 1 Central Escrow $0.00 $880,968.97 5 Champion Escrow $0.00 $2,228,546.08 2 Chicago Title Agency of Nevada $0.00 $7,941,598.14 12 Cimarron Escrow $0.00 $165,592.74 1 Citywide Escrow Services $0.00 $1,276,805.01 1 Commerce Escrow Co $0.00 $2,218,663.66 4 Commonwealth Land Title Company $0.00 $178,358.90 1 Crown Escrow $0.00 $145,863.29 1 Encore Escrow Co $0.00 $500.00 1 Equity Title of Nevada $0.00 $2,055,473.88 8 Escrow Center, Inc. $0.00 $425,544.32 1 Escrow Junction $0.00 $276,796.24 1 Escrow Palace $0.00 $15,000.00 1 Fidelity National Title Company $0.00 $3,798,364.19 11 Financial Title Company $0.00 $411,300.93 2 First American Title Insurance Company $0.00 $1,216,301.06 14 First United Plus Escrow $0.00 $472,478.85 1 GB Escrow $0.00 $557,113.14 1 Gemini Escrow Services $0.00 $59,700.46 4 Glen Oak Escrow $0.00 $183,869.87 1 Global Escrow $0.00 $98,986.14 1 Gold Value Escrow $0.00 $554.00 1 Heritage Escrow $0.00 $188,124.60 1 International Escrow Co $0.00 $446,412.86 1 Land America Commonwealth $0.00 $431,560.98 3 Land Title of Nevada $0.00 $823,102.50 1

Wednesday, February 01, 2012 Page 75 of 394 EXHIBIT B - Page 104 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 76 of 394 Page ID #:7120 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Lawyers Title Company $0.00 $378,190.24 3 Mara Escrow Company $0.00 $2,203,170.75 1 Metropolitan Title Company $0.00 $25,000.00 1 Nettie Becker Escrow $0.00 $278,475.71 3 Newhall Escrow Company $0.00 $228,423.10 1 North American Title Company $0.00 $136,524.43 3 Olive Escrow $0.00 $1,281,265.81 1 Orange Coast Title Co $0.00 $140,938.14 1 Orange Community Escrow $0.00 $230,500.00 1 Peninsula Escrow $0.00 $427,630.89 2 Pickford Escrow Company $0.00 $2,971,950.27 4 Signature Escrow $0.00 $1,082,437.96 2 Stewart Title of California $0.00 $7,160,661.26 14 The Heritage Escrow $0.00 $881,754.97 2 Ticor Title Company of California $0.00 $511,350.61 8 Titan Escrow $0.00 $101.00 1 Tradewinds Escrow $0.00 $653,480.30 2 United Escrow $0.00 $316,004.05 1 United Title of Nevada $0.00 $5,141,845.50 36 Village Escrow $0.00 $459,887.54 1 West Coast Escrow $0.00 $1,674,113.28 2 Wilshire Escrow $0.00 $187,695.00 1

$0.00 $59,577,139.71

Wednesday, February 01, 2012 Page 76 of 394 EXHIBIT B - Page 105 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 77 of 394 Page ID #:7121 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California BORROWED FUNDS NAME DISBURSEMENTS RECEIPTS COUNT Capell & Vishnick LLP $0.00 $103,939.25 1 SWB_Loan_4002 $0.00 $3,400,000.00 3 WF_LOC_6590 $0.00 $100.00 1

$0.00 $3,504,039.25

Wednesday, February 01, 2012 Page 77 of 394 EXHIBIT B - Page 106 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 78 of 394 Page ID #:7122 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California CASH DEPOSITS (ACTUAL CASH & DEPOSITS WITH CHECKS WRITTEN TO CASH) NAME DISBURSEMENTS RECEIPTS COUNT Cash $0.00 $5.00 1

$0.00 $5.00

Wednesday, February 01, 2012 Page 78 of 394 EXHIBIT B - Page 107 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 79 of 394 Page ID #:7123 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California INTEREST INCOME NAME DISBURSEMENTS RECEIPTS COUNT 1031_SWB_508 $0.00 $91,408.89 56

$0.00 $91,408.89

Wednesday, February 01, 2012 Page 79 of 394 EXHIBIT B - Page 108 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 80 of 394 Page ID #:7124 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California MISCELLANEOUS RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT Canon Financial Services $0.00 $724.01 1 Federal Express $0.00 $80.40 1

$0.00 $804.41

Wednesday, February 01, 2012 Page 80 of 394 EXHIBIT B - Page 109 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 81 of 394 Page ID #:7125 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California OPERATING REVENUE NAME DISBURSEMENTS RECEIPTS COUNT A&R Fuel, Inc. $0.00 $5.00 1 Aardin Vartanian $0.00 $5.00 1 Abbas Bidgoli $0.00 $5.00 1 Abbas P. Grammy $0.00 $5.00 1 Abdol Ray Riahi $0.00 $5.00 1 ACE Engineering and Construction $0.00 $5.00 1 ACE Environmental $0.00 $5.00 1 Afrasiab Faily $0.00 $5.00 1 Afsaneh Ostovar $0.00 $5.00 1 Afsaneh Sadeghieh $0.00 $10.00 2 Aida's Design $0.00 $5.00 1 Akbar Dehdari $0.00 $5.00 1 Albert Haghverdian $0.00 $5.00 1 Aldo Hovsepian $0.00 $5.00 1 Alex Nelson $0.00 $5.00 1 Ali Azimi $0.00 $5.00 1 Ali Dashtizadeh $0.00 $5.00 1 Ali Ebadat $0.00 $5.00 1 Ali Vassefi $0.00 $7.00 1 Alta Mira Investments, Inc. $0.00 $5.00 1 Amid Mir Emami $0.00 $5.00 1 Amir H. Sadjadi $0.00 $5.00 1 Amir Javadi $0.00 $5.00 1 Amir Nader $0.00 $5.00 1 AMSCO U.S., Inc. $0.00 $7.00 1 Andranik Der Mardirosian $0.00 $5.00 1 Andranik Shahinian $0.00 $5.00 1 Andy's Mobile Service $0.00 $5.00 1 Aref Aram $0.00 $5.00 1 Armond Nicknom $0.00 $5.00 1 Arnou Aghamalian $0.00 $5.00 1 Array Diagnostics, Inc. $0.00 $5.00 1 Arshavil Palour $0.00 $5.00 1 Ashkan Bastani $0.00 $5.00 1 Ashlar Contractors and Developers $0.00 $5.00 1 Ashraf Leblanc $0.00 $5.00 1

Wednesday, February 01, 2012 Page 81 of 394 EXHIBIT B - Page 110 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 82 of 394 Page ID #:7126 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Atlas Accounting and Tax $0.00 $5.00 1 Avetis Zograbyan $0.00 $5.00 1 Azar Sedigh $0.00 $5.00 1 Azardokht Sotoudehkar $0.00 $5.00 1 B&S Jewelry $0.00 $5.00 1 Behnaz Alavi $0.00 $5.00 1 Behrouz A. Aslani $0.00 $5.00 1 Behzad Askarinam $0.00 $5.00 1 Bijan Lavasani $0.00 $5.00 1 Bita Mangoli $0.00 $5.00 1 Bnafsha Anayat $0.00 $5.00 1 Boghos Vartanian $0.00 $5.00 1 Brandon‐Femme, Inc. $0.00 $5.00 1 Cameron Malek $0.00 $5.00 1 Cholakian Insurance $0.00 $5.00 1 Commission Income $0.00 $750.00 1 Cyrous Adami $0.00 $5.00 1 Cyrus Company $0.00 $5.00 1 David Rabie $0.00 $5.00 1 De‐Dent Quality Dental Lab, Inc. $0.00 $5.00 1 Discount Tile Center, Inc. $0.00 $5.00 1 Dr. F. Bekhrad $0.00 $5.00 1 Dr. SH Soraya $0.00 $5.00 1 Dr. Shahriar Rezania $0.00 $5.00 1 Ebrahim Niknam $0.00 $5.00 1 Edmond and Edvin Tahmasian $0.00 $5.00 1 Elham Jafarimojarrad $0.00 $5.00 1 Elhaum Modarres‐Yazdi $0.00 $5.00 1 Elyahou Matian $0.00 $5.00 1 Eshagh Nikravesh $0.00 $5.00 1 Estate Enterprises $0.00 $7.00 1 Ettie Lahooti $0.00 $5.00 1 Eve Medical Center $0.00 $5.00 1 F. Feizbakhsh $0.00 $7.00 1 Fahima Helmandi $0.00 $5.00 1 Farah S. Rod $0.00 $5.00 1 Fariba Faramarzi Damavandi $0.00 $5.00 1 Fariborz Ajdari $0.00 $7.00 1 Farideh Nazari $0.00 $5.00 1

Wednesday, February 01, 2012 Page 82 of 394 EXHIBIT B - Page 111 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 83 of 394 Page ID #:7127 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farinaz Farsai $0.00 $5.00 1 Farnoosh Baseri $0.00 $5.00 1 Farshad Kahen $0.00 $5.00 1 Farshid Ariz, DMD $0.00 $5.00 1 Farshid Rayati $0.00 $5.00 1 Farzad Saifyan $0.00 $5.00 1 Farzaneh Babakhani $0.00 $10.00 2 Fawziyyah Al Ahmar $0.00 $5.00 1 Fereshteh Olfati $0.00 $5.00 1 Fereshteh Rahmanou $0.00 $5.00 1 Firooz Payan $0.00 $5.00 1 Firouzeh Alihidari Mamaghani $0.00 $5.00 1 Garnik's Beauty Salon $0.00 $5.00 1 George Baghdasarian $0.00 $5.00 1 Gerhayr Djahani $0.00 $5.00 1 Grillhut, Inc. $0.00 $5.00 1 Habib Taghizadeh $0.00 $5.00 1 Hacop Grigorians $0.00 $5.00 1 Hacop Khankaldyan $0.00 $5.00 1 Hacop Minassian $0.00 $5.00 1 Hamid R. Movahhedian, MD $0.00 $5.00 1 Hamid Rahmati $0.00 $5.00 1 Hamid Sadeghi $0.00 $5.00 1 Haygoei Eisakhanian $0.00 $5.00 1 Helen Matevosian $0.00 $5.00 1 Hermineh Sarkissian $0.00 $5.00 1 Homa Shahriari DDS $0.00 $5.00 1 Homa Sorour $0.00 $5.00 1 Hormoz Shahrokhshahi $0.00 $5.00 1 Hormoz Shayegan‐Fatemi $0.00 $5.00 1 Hossein Vahid Tehrani $0.00 $5.00 1 Hrand Mikaelian $0.00 $5.00 1 Iraj Tabibzadeh $0.00 $5.00 1 Jafar Farnam, MD $0.00 $5.00 1 Jahanguir Farzan Kashani $0.00 $5.00 1 Jalil N. Hazrati $0.00 $5.00 1 Janick Noravian $0.00 $5.00 1 Javad Arabzadeh $0.00 $5.00 1 Jeff's Burgers $0.00 $5.00 1

Wednesday, February 01, 2012 Page 83 of 394 EXHIBIT B - Page 112 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 84 of 394 Page ID #:7128 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Jerome D. Schreiber $0.00 $5.00 1 Jila Benzaria $0.00 $5.00 1 Jilbert Derashotion $0.00 $5.00 1 Jorje Niazi $0.00 $5.00 1 Josef Pourati $0.00 $5.00 1 Kamiar Kosari $0.00 $5.00 1 Karim Imary $0.00 $5.00 1 Kathleen Tahmasian $0.00 $5.00 1 Ken Parivar $0.00 $5.00 1 Khadem Trust $0.00 $5.00 1 Khatereh Kabirinejad $0.00 $5.00 1 Kianoush A. Samani $0.00 $5.00 1 Kiarash Abtin $0.00 $5.00 1 Kiumars Bourbour $0.00 $5.00 1 Laleh Nili $0.00 $5.00 1 Larissa Tohid $0.00 $7.00 1 Las Fajitas $0.00 $5.00 1 Leon Petrosian $0.00 $5.00 1 M. Hamed $0.00 $10.00 2 M. Poursoleimanian $0.00 $5.00 1 M.K. Solo $0.00 $5.00 1 Machael Almasi $0.00 $5.00 1 Mahbubeh Nacey $0.00 $5.00 1 Mahdokht Mohit $0.00 $5.00 1 Mahin Massih $0.00 $5.00 1 Mahnaz Monghate $0.00 $5.00 1 Mahnaz Shili $0.00 $5.00 1 Mahshid Hafi Eslami $0.00 $5.00 1 Maiss M. Davoudian $0.00 $5.00 1 Majid Siadat‐Pajouh $0.00 $5.00 1 Mani Degani $0.00 $7.00 1 Manouchehr Zartoshti $0.00 $5.00 1 Mansoor Foroutan $0.00 $5.00 1 Marcus Jannesari $0.00 $5.00 1 Maryam Asady $0.00 $5.00 1 Maryam Rezvani $0.00 $5.00 1 Masoud Arjomadinezhad $0.00 $5.00 1 Masoud Karimipour $0.00 $5.00 1 Masoumeh Karimi $0.00 $7.00 1

Wednesday, February 01, 2012 Page 84 of 394 EXHIBIT B - Page 113 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 85 of 394 Page ID #:7129 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Massoud Ghaemi $0.00 $5.00 1 MEGA Electric Supply and Lighting $0.00 $5.00 1 Mehdi Abdollahifar $0.00 $5.00 1 Mehdi Negahban $0.00 $5.00 1 Mehran Kamran $0.00 $5.00 1 Mehrnoush Lorkalantari $0.00 $5.00 1 Mehrshad Shelyan $0.00 $5.00 1 Minoo Koutal $0.00 $5.00 1 Mitra Alford $0.00 $5.00 1 Mitra Kamdjou $0.00 $5.00 1 Mitra Kilburn $0.00 $5.00 1 Mo Saedi $0.00 $5.00 1 Model Works, Inc. $0.00 $5.00 1 Mohamed I. Azizad $0.00 $5.00 1 Mohammad R. Tabatabai $0.00 $5.00 1 Mohammad‐Reza Memarian $0.00 $5.00 1 Mohsen Mir $0.00 $5.00 1 Mojgan Baseri Farzannikou $0.00 $5.00 1 Morteza Tari $0.00 $5.00 1 Mr. Hassan Moheb $0.00 $5.00 1 Nasrin Zarian Mandegar $0.00 $5.00 1 Nasser C. Sazan $0.00 $5.00 1 Nasser Maddi $0.00 $5.00 1 Nasser Nazarian $0.00 $3.00 1 Nili T. Jou $0.00 $5.00 1 Nilofar Karbassi $0.00 $5.00 1 Niloufar Bibak $0.00 $5.00 1 Ninoosh Kaveh $0.00 $10.00 2 Noble Pharmacy, Inc. $0.00 $5.00 1 Norman Pezeshkifar $0.00 $5.00 1 P. Shamsaie $0.00 $5.00 1 Parizad Bozorgchami $0.00 $5.00 1 Park General, Inc. $0.00 $5.00 1 PARS SVSP Inc. $0.00 $5.00 1 Payam Firouztala $0.00 $5.00 1 Pool and Spa Masters $0.00 $5.00 1 Primus Financial Corp. $0.00 $5.00 1 R. Rafi $0.00 $7.00 1 Rahim Nejati $0.00 $5.00 1

Wednesday, February 01, 2012 Page 85 of 394 EXHIBIT B - Page 114 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 86 of 394 Page ID #:7130 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Reza Jabbarnia $0.00 $5.00 1 Reza Karimi $0.00 $5.00 1 Rick Rad $0.00 $5.00 1 Robert Manoukian $0.00 $7.00 1 Roffie Vartanian $0.00 $5.00 1 Roger Williams, LLC $0.00 $5.00 1 Romin B. Jacob $0.00 $5.00 1 Roya K. Mehr $0.00 $5.00 1 Saeed Ebadi $0.00 $5.00 1 Saeed Garshasbi $0.00 $5.00 1 Saeid Seraj $0.00 $5.00 1 Said Kazemi $0.00 $5.00 1 Saiid Kahangi $0.00 $5.00 1 Sam Bakhshandehpour $0.00 $5.00 1 Sarah Soheila Tartibi $0.00 $5.00 1 Saviz Azadi $0.00 $5.00 1 Sean S. Hunter $0.00 $5.00 1 Sedigheh Samavati $0.00 $5.00 1 Sepehr Yaghmaee $0.00 $10.00 2 Sepi Zarinejad, PH D. $0.00 $5.00 1 Sergi Baghdaserians $0.00 $5.00 1 Seroj Babakhanians $0.00 $5.00 1 Seroj Khachadourian $0.00 $5.00 1 Shahram Fozoonmehr, DDS $0.00 $5.00 1 Shahriar Rezania $0.00 $5.00 1 Shahriari & Associates $0.00 $5.00 1 Shapour Guiv $0.00 $7.00 1 Shirin Khatibi $0.00 $5.00 1 Shirin Madani $0.00 $5.00 1 Shirin Rajaee $0.00 $5.00 1 Sohila Zarandy Naheedy $0.00 $5.00 1 Sohrab Rostami $0.00 $5.00 1 Soodi's Salon $0.00 $5.00 1 Soraya M. Emrani $0.00 $5.00 1 Star Boutique, Inc. $0.00 $5.00 1 Sunhills Memopag, Inc. $0.00 $5.00 1 The Heritage Escrow $0.00 $5.00 1 University Graphics $0.00 $5.00 1 Vahe Yeghiazirian, Inc. $0.00 $5.00 1

Wednesday, February 01, 2012 Page 86 of 394 EXHIBIT B - Page 115 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 87 of 394 Page ID #:7131 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Vaheh Manokzadeh $0.00 $5.00 1 Vartan Aharonian $0.00 $5.00 1 Victoria Jahanmardi $0.00 $5.00 1 Violette Shahbazian $0.00 $5.00 1 Vrezh Honarchian $0.00 $5.00 1 Yousef Sourani Saatlou $0.00 $5.00 1 Zahra Tadjalli Semnani $0.00 $5.00 1

$0.00 $1,980.00

Wednesday, February 01, 2012 Page 87 of 394 EXHIBIT B - Page 116 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 88 of 394 Page ID #:7132 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California UNIDENTIFIED RECEIPTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $0.00 $156,329.17 4 $0.00 $467,246.05 5 Reverse Exchange $0.00 $1,500.00 1 Unavailable per Bank $0.00 $15.00 3

$0.00 $625,090.22

Wednesday, February 01, 2012 Page 88 of 394 EXHIBIT B - Page 117 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 89 of 394 Page ID #:7133 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California RELATED TRANSFER RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT 1031_BOA_5189 $0.00 $4,150.46 1 1031_SWB_2271 $0.00 $82,163,817.38 194 1031_SWB_508 $0.00 $79,835,427.57 373 1031_WF_1685 $0.00 $100.00 1 Farahi Family Trust_SWB_1841 $0.00 $39,335,897.19 104 Farahi Family Trust_SWB_3158 $0.00 $1,295,000.00 2 Gissou Farahi_Pershing_2385 $0.00 $597,323.05 1 John Farahi_WF_9631 $0.00 $595,000.00 2 NPFS_SWB_1798 $0.00 $2,512,502.71 7

$0.00 $206,339,218.36

Wednesday, February 01, 2012 Page 89 of 394 EXHIBIT B - Page 118 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 90 of 394 Page ID #:7134 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California PAYMENTS TO INVESTORS NAME DISBURSEMENTS RECEIPTS COUNT Abdolvahab Majlessi $632.54 $0.00 1 Bijan Akhavan $450,187.86 $0.00 1 David Kashanian $32,000.00 $0.00 1 Emma Hatami $10,000.00 $0.00 1 Esmaeil Khoubian $23,877.50 $0.00 1 Faranak Issapour $754,075.25 $0.00 1 Hamid Reza Ladjevandi $184,664.15 $0.00 1 Joseph Golshan $717,176.45 $0.00 4 Khobian Family Trust $85,800.96 $0.00 2 Kianoush Kian $4,324.54 $0.00 1 Nadereh Soltani $227,316.30 $0.00 1 Naheri Jany Corporation $4,000.00 $0.00 1 Nasim Nancy Vala $20,000.00 $0.00 1 Omid Tofer $320,927.33 $0.00 1 Shahco Inc $455,006.48 $0.00 2 Simon Songhorian $429,751.78 $0.00 1 Zahra Dastjerdi $639.18 $0.00 2

$3,720,380.32 $0.00

Wednesday, February 01, 2012 Page 90 of 394 EXHIBIT B - Page 119 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 91 of 394 Page ID #:7135 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California PAYMENTS TO INDIVIDUALS / COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT 3500 San Pedro Holding Inc. $1,043,548.68 $0.00 2 7426 Bandini LLC $662,903.66 $0.00 2 Abdolvahab Majlessi $18,750.00 $0.00 1 Afrouz Gerayeli $891,065.00 $0.00 2 Ahmad Rez Javdani $92,801.69 $0.00 1 Al Chegini $10,000.00 $0.00 2 Ali Asehar Hemmant $60,170.54 $0.00 1 Amin Asilzadeh $63,952.45 $0.00 3 Ashkan Karimi $547,340.14 $0.00 6 Asilzadeh Family Trust $101,547.07 $0.00 3 Babak Mohseni $45,437.22 $0.00 1 Bahram Behjou $1,004,290.10 $0.00 10 Behnam Behjou $110,389.22 $0.00 4 Benjamin Sarafi $187,830.28 $0.00 2 Cameron Malek $101,717.30 $0.00 2 Century 21 $150,648.75 $0.00 1 Cesar Lopez $45,823.31 $0.00 1 Darius Sadigh $9,464.40 $0.00 1 David Shalomi $572,417.68 $0.00 4 Dunia Partow $400,691.06 $0.00 5 Ehsan Khoubian $54,947.00 $0.00 2 Emma Hatami $270,003.64 $0.00 14 Fereshteh Kovili $45,437.22 $0.00 1 Gilda Hoveida $201,360.42 $0.00 1 Hamedani Family Trust $445,672.35 $0.00 1 Hamid Farzadpour $251,225.57 $0.00 6 Hamid Helmandi $326,904.33 $0.00 2 Hart State Corporation $712,536.34 $0.00 2 Hedayatollah Kalimi Toufer $364,581.22 $0.00 1 Hemmat Trust $126,000.00 $0.00 1 Homayoun Jahanbakhsh $293,570.22 $0.00 5 Hooshang Karimi $256,551.37 $0.00 2 Hoospak Development Inc. $165,092.75 $0.00 1 Iraj Hormozi $286,707.54 $0.00 2 Iraj Morshedizadeh $5,437.50 $0.00 1

Wednesday, February 01, 2012 Page 91 of 394 EXHIBIT B - Page 120 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 92 of 394 Page ID #:7136 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Jack Harouni $633,565.53 $0.00 3 Jafa Qurbanzadeh $113,628.09 $0.00 1 Javid Yaghoubian $367,898.64 $0.00 3 JG Family Trust $3,266,988.99 $0.00 8 Joseph Golshan $1,935,728.73 $0.00 12 JR Capital Corporation Inc. $866,991.08 $0.00 1 JRMB Family Trust $422,750.00 $0.00 2 Kenny Abedini $380,000.00 $0.00 1 Khobian Family Trust $250,092.30 $0.00 5 Kianoush Kian $853,119.82 $0.00 2 Luxurious Properties LLC $1,631,278.34 $0.00 4 Mahmoud Zarabian $320,558.36 $0.00 1 Mani Lari $415,625.77 $0.00 2 Mark & Wands Borna $180,651.50 $0.00 1 Masoud Aramypour $135,216.25 $0.00 1 Mathieu Rafia $254,759.20 $0.00 1 Menda Shub $518,568.75 $0.00 1 Michael Chegini $10,000.00 $0.00 2 Mohammad Fathipour $135,216.25 $0.00 1 Mohammad Hanafi $1,414.94 $0.00 2 Mohammad Jalalian $132,214.15 $0.00 1 Mohammed Bagheri $65.00 $0.00 1 Morgan Investments $188,213.17 $0.00 1 Mostafa Karimbeik $1,296,643.01 $0.00 2 Moussa Golshan $471,083.87 $0.00 9 Nasim Nancy Vala $254,108.58 $0.00 1 Nejatollah Golbari $206,000.00 $0.00 2 Omid Tofer $502,872.64 $0.00 2 P.R. Las Vegas $335,475.00 $0.00 1 Parviz Nassiri $191,128.98 $0.00 1 Paul Hendifar $2,115,844.53 $0.00 3 Phantom Group LLC $569,621.83 $0.00 1 Pinnacle Estate Properties $212,893.16 $0.00 1 PMAJ Investment Group $138,998.25 $0.00 1 Princess Land $50,000.00 $0.00 1 Rahim Yaghoubian $256,194.70 $0.00 3 Rosalinda Velasquez $109,646.33 $0.00 2 Saeid Sapir $1,572,004.11 $0.00 4 Shahla Sharifi $3,804.18 $0.00 1

Wednesday, February 01, 2012 Page 92 of 394 EXHIBIT B - Page 121 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 93 of 394 Page ID #:7137 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Shaun Razmy $152,980.30 $0.00 2 Sherry Taheri $156,096.96 $0.00 1 Siavash Shirani $202,751.97 $0.00 2 Steven S. Gozinsky Esq. $230,813.07 $0.00 1 Toppol Family Trust $311,919.49 $0.00 1

$32,282,241.84 $0.00

Wednesday, February 01, 2012 Page 93 of 394 EXHIBIT B - Page 122 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 94 of 394 Page ID #:7138 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California PAYMENTS TO TITLE / ESCROW COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Alliance Mutual Escrow $742,199.59 $0.00 1 Alliance Title Co $2,087,479.97 $0.00 3 Builders Title Corporation $41,800.46 $0.00 2 Capitol Abstract & Title Company $819,791.23 $0.00 1 Central Escrow $679,013.54 $0.00 3 Chapman Ave Escrow $1,276,305.01 $0.00 1 Chicago Title Agency of Nevada $4,777,820.86 $0.00 25 Commerce Escrow Co $1,288,757.92 $0.00 2 Commonwealth Land Title Company $67,605.61 $0.00 1 Community Title $25,000.00 $0.00 1 Eager Escrow $50,000.00 $0.00 1 Emerald Estate Escrow $299,500.00 $0.00 1 Encore Escrow Co $760,721.25 $0.00 2 Escrow Junction $276,296.24 $0.00 1 Escrow Palace $38,100.00 $0.00 1 Escrow Partners $4,000.00 $0.00 1 Farzad Essapour $1,264,324.02 $0.00 1 Fidelity National Title Company $2,200,686.43 $0.00 7 First American Title Insurance Company $3,064,251.95 $0.00 11 First Title One of Las Vegas $50,000.00 $0.00 1 Gold Value Escrow $656,960.46 $0.00 2 Land Title of Nevada $421,498.38 $0.00 2 Lawyers Title Company $257,771.40 $0.00 3 Mara Escrow Company $80,000.00 $0.00 1 McMillin Escrow $802,860.38 $0.00 3 MDM Escrow $354,553.65 $0.00 2 Metropolitan Title Company $25,000.00 $0.00 1 Mission Country Escrow $445,248.56 $0.00 2 Nevada Title $23,339.60 $0.00 1 North American Title Company $45,000.00 $0.00 1 Olive Escrow $0.00 $500.00 1 Orange Coast Title Co $140,938.14 $0.00 1 Peninsula Escrow $426,580.89 $0.00 2 R.R. Gable Escrow $40,855.40 $0.00 1 Rancho Escrow $151,058.53 $0.00 2

Wednesday, February 01, 2012 Page 94 of 394 EXHIBIT B - Page 123 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 95 of 394 Page ID #:7139 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Rattifkin Title Co $100,000.00 $0.00 1 Sepulveda Escrow $78,331.66 $0.00 2 Signature Escrow $687,729.36 $0.00 1 Stewart Title of California $7,135,488.30 $0.00 17 Ticor Title Company of California $2,500.00 $0.00 1 Title One of Las Vegas $409,147.00 $0.00 1 Tradewinds Escrow $20,000.00 $0.00 1 United Escrow $2,457,105.31 $0.00 3 United Title of Nevada $231,561.60 $0.00 2 US Title Guaranty $1,013,144.04 $0.00 1 Van Rus Escrow $100,927.52 $0.00 1 Village Escrow $459,862.54 $0.00 1 West Coast Escrow $1,833,222.18 $0.00 3

$38,214,338.98 $500.00

Wednesday, February 01, 2012 Page 95 of 394 EXHIBIT B - Page 124 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 96 of 394 Page ID #:7140 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California REPAYMENT OF BORROWED FUNDS NAME DISBURSEMENTS RECEIPTS COUNT Bank Leumi $150,000.00 $0.00 1 SWB_Loan_4002 $2,800,000.00 $0.00 2 WF_LOC_6590 $100.00 $0.00 1

$2,950,100.00 $0.00

Wednesday, February 01, 2012 Page 96 of 394 EXHIBIT B - Page 125 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 97 of 394 Page ID #:7141 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California LOANS TO 3RD PARTY NAME DISBURSEMENTS RECEIPTS COUNT Parviz Banafshe $446,412.86 $0.00 2

$446,412.86 $0.00

Wednesday, February 01, 2012 Page 97 of 394 EXHIBIT B - Page 126 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 98 of 394 Page ID #:7142 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California CASH WITHDRAWALS NAME DISBURSEMENTS RECEIPTS COUNT Cash $300.00 $0.00 1 Petty Cash $9,338.33 $0.00 22

$9,638.33 $0.00

Wednesday, February 01, 2012 Page 98 of 394 EXHIBIT B - Page 127 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 99 of 394 Page ID #:7143 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT 1031_SWB_2271 $9,615.10 $0.00 97 1031_WF_6589 $132.60 $0.00 3 Clarke American $232.27 $0.00 3

$9,979.97 $0.00

Wednesday, February 01, 2012 Page 99 of 394 EXHIBIT B - Page 128 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 100 of 394 Page ID #:7144 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California MISCELLANEOUS DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT American Friends of Magen David for Israel $5,000.00 $0.00 1 Aria International TV $300.00 $0.00 1 Beverly Hills Chamber of Commerce $1,830.00 $0.00 3 Federation of Exchange $1,325.00 $0.00 1 Lockton Insurance Brokers, Inc. $27,205.00 $0.00 4 Monster Inc $395.00 $0.00 1 Noroaz $400.00 $0.00 1 Saman Samimi $2,250.00 $0.00 2

$38,705.00 $0.00

Wednesday, February 01, 2012 Page 100 of 394 EXHIBIT B - Page 129 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 101 of 394 Page ID #:7145 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California OPERATING EXPENSE NAME DISBURSEMENTS RECEIPTS COUNT Antuanet Khamtrashyan $511.48 $0.00 3 California Secretary of State $65.10 $0.00 3 Canon Financial Services $9,299.21 $0.00 29 DocuCopy $856.59 $0.00 4 DriveSavers Data Recovery, Inc. $210.00 $0.00 1 Federal Express $12,345.18 $68.31 86 Global Financial Services $220.83 $0.00 1 Jewish World Magazine $250.00 $0.00 1 Jina Networks $42,014.36 $0.00 57 John W Adame $1,425.00 $0.00 2 Joshua Hart $1,303.90 $0.00 5 Mandi Processing Inc. $276,664.80 $0.00 59 Neda Advertising $1,500.00 $0.00 3 Personnel Concepts Limited $833.22 $0.00 11 Pitney Bowes $14,052.54 $0.00 37 State of California $25.00 $0.00 1 Tehran International Weekly Magazine $23,600.00 $0.00 37 United Office Solutions $703.05 $0.00 1 VRS Marking Stamp(s) $33.50 $16.75 3 Westwood Self‐Storage $3,212.00 $0.00 1

$389,125.76 $85.06

Wednesday, February 01, 2012 Page 101 of 394 EXHIBIT B - Page 130 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 102 of 394 Page ID #:7146 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California PAYMENTS FOR FARAHI PERSONAL EXPENSES NAME DISBURSEMENTS RECEIPTS COUNT Hodes Parking $1,230.00 $0.00 19

$1,230.00 $0.00

Wednesday, February 01, 2012 Page 102 of 394 EXHIBIT B - Page 131 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 103 of 394 Page ID #:7147 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California PAYMENTS RELATED TO FARAHI RESIDENCE NAME DISBURSEMENTS RECEIPTS COUNT AGA LLC $153,408.18 $0.00 5 Chase_Mortgage_9658 $1,730.09 $0.00 4

$155,138.27 $0.00

Wednesday, February 01, 2012 Page 103 of 394 EXHIBIT B - Page 132 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 104 of 394 Page ID #:7148 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California PAYMENTS TO CREDIT CARD COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT American Express $102,940.39 $0.00 79 Bank of America $5,248.29 $0.00 1 Bloomingdale's $1,485.00 $0.00 1 Capital One_8956 $291.44 $0.00 1 Citibank $3,744.84 $0.00 7 John Farahi_Wells Fargo_7102 $552.00 $0.00 4 MBNA America_0604 $142.63 $0.00 1 Wells Fargo $414.06 $0.00 3

$114,818.65 $0.00

Wednesday, February 01, 2012 Page 104 of 394 EXHIBIT B - Page 133 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 105 of 394 Page ID #:7149 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California LEGAL AND ALL OTHER PROFESSIONAL FEES NAME DISBURSEMENTS RECEIPTS COUNT Jan Meyer $180,000.00 $180,000.00 2 Naha Law Corporation $1,710.71 $0.00 3 Ramineh, Fani, and Nowakhtar LLP $3,400.00 $0.00 5 S.A. Consulting $1,782.34 $0.00 5

$186,893.05 $180,000.00

Wednesday, February 01, 2012 Page 105 of 394 EXHIBIT B - Page 134 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 106 of 394 Page ID #:7150 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California PAYMENTS FOR UTILITIES NAME DISBURSEMENTS RECEIPTS COUNT Arrowhead Mountain Spring Water $3,785.01 $0.00 40 T Mobile $88.67 $0.00 1

$3,873.68 $0.00

Wednesday, February 01, 2012 Page 106 of 394 EXHIBIT B - Page 135 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 107 of 394 Page ID #:7151 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California FEDERAL TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Internal Revenue Service $149,808.00 $0.00 2

$149,808.00 $0.00

Wednesday, February 01, 2012 Page 107 of 394 EXHIBIT B - Page 136 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 108 of 394 Page ID #:7152 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California STATE TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Franchise Tax Board $186,539.23 $0.00 18

$186,539.23 $0.00

Wednesday, February 01, 2012 Page 108 of 394 EXHIBIT B - Page 137 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 109 of 394 Page ID #:7153 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California UNIDENTIFIED DISBURSEMENTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $368,282.12 $0.00 28 $625,195.00 $0.00 2

$993,477.12 $0.00

Wednesday, February 01, 2012 Page 109 of 394 EXHIBIT B - Page 138 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 110 of 394 Page ID #:7154 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California RELATED TRANSFER DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT 1031_BOA_5189 $4,150.46 $0.00 1 1031_SWB_2271 $80,935,427.59 $0.00 375 1031_SWB_508 $79,920,316.29 $0.00 188 1031_WF_1685 $100.00 $0.00 1 1031_WF_6589 $1,497,471.50 $0.00 3 Farahi Family Trust_SWB_1841 $37,855,000.00 $0.00 46 Farahi Family Trust_SWB_3158 $1,750,000.00 $0.00 6 Gissou Farahi $904,209.48 $0.00 2 Gissou Farahi_Pershing_1003 $1,000,000.00 $0.00 1 John Farahi $483,178.26 $0.00 2 John Farahi_WF_9631 $90,000.00 $0.00 3 Joshua Farahi $15,000.00 $0.00 2 Justin Farahi_BOA_8260 $10,000.00 $0.00 1 NPFS_SWB_1798 $115,025.00 $0.00 2

$204,579,878.58 $0.00

Wednesday, February 01, 2012 Page 110 of 394 EXHIBIT B - Page 139 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 111 of 394 Page ID #:7155 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 Exchange of California UNKNOWN NAME DISBURSEMENTS RECEIPTS COUNT Belair D.G. $50,000.00 $0.00 1 Belair J.G. $50,000.00 $0.00 1

$100,000.00 $0.00

Wednesday, February 01, 2012 Page 111 of 394 EXHIBIT B - Page 140 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 112 of 394 Page ID #:7156 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

Newpoint Mortgage Bankers, Inc. FUNDS RECEIVED FROM INVESTORS NAME DISBURSEMENTS RECEIPTS COUNT Aram Vahdat $0.00 $35,000.00 1 B&L Gourmet Pastries $0.00 $57,692.28 17 Benjamin Alyesh $0.00 $2,500.00 1 David Houman Khazan $0.00 $412,000.00 3 DG Acquisition Corporation $0.00 $4,750.00 3 Distinctive Financial, Inc. $0.00 $3,889.75 1 Edik Shafrazian $0.00 $240,000.00 2 Esmaeil Khoubian $0.00 $51,468.18 1 Farhad Hakimian $0.00 $225,000.00 1 Farmers and Merchants Bank $0.00 $28,875.00 2 Farshad Shadpour $0.00 $1,200.00 1 Farzad Ravaee $0.00 $800.00 1 Fatemeh Razmjouy $0.00 $700.00 1 Faye Alyesh $23,408.69 $373,908.69 8 Fred Bedrossian $0.00 $450.00 1 Geraldine Weber $0.00 $1,000,000.00 1 Henrik Sarhadian $0.00 $2,240.00 1 Hirad Financial $0.00 $3,000.00 1 Jaki Pouladian $0.00 $700.00 1 Jaleh Folkert $0.00 $130,000.00 2 Joseph Golshan $0.00 $723,679.66 1 Kamran Maccabi $0.00 $301,056.27 3 Kathy Hormozi $0.00 $215,000.00 2 Majid Mandi Ghomi $0.00 $40,000.00 1 Makan & Laleh Sarkeshik $0.00 $210,000.00 1 Masoud and Mehri Askari $0.00 $100,000.00 1 Masoud Bashirtash $0.00 $350.00 1 Mehrdad Lavi $0.00 $2,500.00 1 Michael Alyesh $0.00 $2,500.00 1 Michael and Mishel Sakhai $0.00 $100,000.00 1 Mostafa Omidvar $0.00 $500.00 1 Nasser Sadeghi $0.00 $700.00 1 Nathan Alyesh $0.00 $2,500.00 1 New Line Interiors Corporation $0.00 $7,310.00 7 Omid J Bendavid $0.00 $62,422.34 2

Wednesday, February 01, 2012 Page 112 of 394 EXHIBIT B - Page 141 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 113 of 394 Page ID #:7157 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Parvin Ettehad $0.00 $1,200.00 1 Payum Banafshe $0.00 $138,901.37 2 Razmik Minassian $0.00 $300,000.00 1 Robert Manoukian $0.00 $790,000.00 5 Shahram Faridnia $0.00 $5,500.00 1 Shangri‐La Entertainment, LLC $0.00 $19,750.00 2 Simin Javaheri $0.00 $84,000.00 1 Sion Sasooness $0.00 $420.00 1 Sirious Moini $0.00 $5,000.00 1 Yousef Eshaghzadeh $0.00 $2,500,000.00 1 Zainab Sati Singh $0.00 $2,000.00 1

$23,408.69 $8,189,463.54

Wednesday, February 01, 2012 Page 113 of 394 EXHIBIT B - Page 142 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 114 of 394 Page ID #:7158 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. FUNDS FROM TITLE / ESCROW COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT 1st United Plus Escrow, Inc. $0.00 $500.00 1 Allen Erdy Escrow $0.00 $5,770.00 1 American Investors Escrow, Inc. $0.00 $62,850.00 2 Barringer Escrow, Inc. $0.00 $11,020.00 2 Bill Fischer Escrow Company $0.00 $249,252.29 45 Brentwood Escrow, Inc. $0.00 $5,625.00 1 Cambridge Escrow, Inc. $0.00 $19,796.88 2 Chicago Title Agency of Nevada $0.00 $16,140.00 1 Commonwealth Land Title Company $0.00 $49,107.25 8 Cuesta Title Company $0.00 $6,935.00 1 D&G Escrow Corporation $0.00 $13,125.00 1 Escrow Advantage Inc. $0.00 $3,149.38 2 Escrow Center, Inc. $0.00 $4,140.00 1 Escrow Partners $0.00 $6,860.00 1 Fidelity National Title Company $0.00 $32,885.00 3 First American Title Insurance Company $0.00 $6,510.00 2 Golden West Escrow $0.00 $10,500.00 1 Hughey Escrow Company, Inc. $0.00 $10,420.00 1 InterValley Escrow $0.00 $2,203.00 1 Land America Commonwealth $0.00 $11,800.00 2 Landmark Escrow, Inc. $0.00 $8,460.00 1 Mara Escrow Company $0.00 $7,210.00 1 MB Escrow, Inc. $0.00 $19,800.00 1 New Century Title Company $0.00 $13,358.00 4 North American Title Company $0.00 $5,446.50 2 Palm West Escrow $0.00 $4,804.53 1 Pickford Escrow Company $0.00 $25,285.00 3 Placer Title Company $0.00 $3,272.50 1 Precision Escrow Inc. $0.00 $139,586.56 22 Progressive Title Company $0.00 $86,095.00 9 Sail North Hollywood Escrow, Inc. $0.00 $1,728.50 1 Stewart Title of California $0.00 $8,303.64 1 Stoneridge Escrow Corporation $0.00 $11,133.19 4 The Heritage Escrow $0.00 $20,650.00 1 West Coast Escrow $0.00 $12,496.13 3

Wednesday, February 01, 2012 Page 114 of 394 EXHIBIT B - Page 143 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 115 of 394 Page ID #:7159 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Woodland West Escrow, Inc. $0.00 $27,830.41 6

$0.00 $924,048.76

Wednesday, February 01, 2012 Page 115 of 394 EXHIBIT B - Page 144 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 116 of 394 Page ID #:7160 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. LOANS RECEIVED / REPAID NAME DISBURSEMENTS RECEIPTS COUNT Diana Springer $0.00 $57,200.00 3

$0.00 $57,200.00

Wednesday, February 01, 2012 Page 116 of 394 EXHIBIT B - Page 145 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 117 of 394 Page ID #:7161 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. WITHDRAWALS FROM CD AS IDENTIFIED THROUGH CHECKING ACCOUNT STATEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Bank of America_CD_7469 $0.00 $2,501,731.18 2

$0.00 $2,501,731.18

Wednesday, February 01, 2012 Page 117 of 394 EXHIBIT B - Page 146 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 118 of 394 Page ID #:7162 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. REVERSAL OF BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT NPM_BOA_5067 $0.00 $384.00 4

$0.00 $384.00

Wednesday, February 01, 2012 Page 118 of 394 EXHIBIT B - Page 147 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 119 of 394 Page ID #:7163 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. MISCELLANEOUS RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT Applied Environmental Technologies $0.00 $8,325.00 1 Diversified Business Solutions, Inc $0.00 $2,025.00 1 Exclusive Real Estate Corporation $0.00 $3,150.00 1 Federal Express $0.00 $150.94 1 Joshua Lafferty $0.00 $1,545.00 1 L.A. Sun, Inc. $0.00 $700.00 1 Personnel Leasing, Inc. $0.00 $25,000.00 1 State Compensation Insurance Fund $0.00 $408.16 2 TMC Netlink $0.00 $70.19 1

$0.00 $41,374.29

Wednesday, February 01, 2012 Page 119 of 394 EXHIBIT B - Page 148 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 120 of 394 Page ID #:7164 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. OPERATING REVENUE NAME DISBURSEMENTS RECEIPTS COUNT Aetna Health of California $0.00 $5.68 1 Mayer Aframian $0.00 $3,604.00 2 Provident $0.00 $4,500.00 1

$0.00 $8,109.68

Wednesday, February 01, 2012 Page 120 of 394 EXHIBIT B - Page 149 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 121 of 394 Page ID #:7165 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. FEDERAL TAX REFUNDS NAME DISBURSEMENTS RECEIPTS COUNT Internal Revenue Service $0.00 $2,554.77 5

$0.00 $2,554.77

Wednesday, February 01, 2012 Page 121 of 394 EXHIBIT B - Page 150 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 122 of 394 Page ID #:7166 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. STATE TAX REFUNDS NAME DISBURSEMENTS RECEIPTS COUNT State of California $0.00 $1,121.56 3

$0.00 $1,121.56

Wednesday, February 01, 2012 Page 122 of 394 EXHIBIT B - Page 151 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 123 of 394 Page ID #:7167 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. UNIDENTIFIED RECEIPTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $0.00 $39.42 1 $0.00 $279,706.80 32 Unavailable per Bank $0.00 $20,000.00 1

$0.00 $299,746.22

Wednesday, February 01, 2012 Page 123 of 394 EXHIBIT B - Page 152 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 124 of 394 Page ID #:7168 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. RELATED TRANSFER RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT Adventure Inn_SWB_1819 $0.00 $10,000.00 1 Farahi Family Trust_SWB_1841 $0.00 $4,900,663.23 93 Farahi Family Trust_SWB_3158 $0.00 $753,000.00 13 John Farahi $0.00 $80,000.00 2 Newpoint Accounting_BOA_3134 $0.00 $250.00 1 Newpoint Real Estate_BOA_2225 $0.00 $23,249.97 7 NPFS_SWB_1798 $0.00 $510,000.00 18 NPM_BOA_5067 $0.00 $51,480.74 17 NPS_WF_1204 $0.00 $12,590.00 4 Winners Realty_SWB_1808 $0.00 $20,000.00 1

$0.00 $6,361,233.94

Wednesday, February 01, 2012 Page 124 of 394 EXHIBIT B - Page 153 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 125 of 394 Page ID #:7169 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. PAYMENTS TO INVESTORS NAME DISBURSEMENTS RECEIPTS COUNT Abdolkarim Nikooei $202.50 $0.00 1 Ali Akhiary $460.00 $0.00 1 Aram Vahdat $185,000.00 $0.00 2 Bijan Nourani $600.00 $0.00 1 Celia Paley $500.00 $0.00 1 Crestline HOA $95.00 $0.00 1 David Houman Khazan $423,870.16 $0.00 2 East‐West Bank $7,450.00 $0.00 2 Edik Shafrazian $55,238.36 $0.00 33 Esmaeil Khoubian $58,811.91 $0.00 1 Farhad Dormani $200.00 $0.00 1 Farhad Hakimian $45,000.00 $0.00 2 Faye Alyesh $403,506.33 $0.00 28 Geraldine Weber $1,000,000.00 $0.00 1 Hasmik Petrossian $1,600.00 $0.00 1 Hossein Mandi $1,290.00 $0.00 1 Irwin Home Equity $250.00 $0.00 1 Jaleh Folkert $46,572.15 $0.00 32 Kamran Maccabi $327,547.63 $0.00 2 Kathy Hormozi $50,000.00 $0.00 1 Mahmoud Ashouri $400.00 $0.00 1 Majid Mandi Ghomi $12,470.00 $0.00 11 Makan & Laleh Sarkeshik $214,605.78 $0.00 2 Manouchehr Rasta $150.00 $0.00 1 Marjan Mirhashemi $600.00 $0.00 1 Mary Ikani $250.00 $0.00 1 Masoud and Mehri Askari $113,452.05 $0.00 29 Mehrdad Lavi $2,500.00 $0.00 1 Michael and Mishel Sakhai $107,460.27 $0.00 15 Mr. Goodman $275.00 $0.00 1 Narjes Enterprise $96,280.86 $0.00 39 Orah Dayan $500.00 $0.00 1 Parviz Kardan $5,500.00 $0.00 1 Paulette Altritchter $1,531.33 $0.00 1 Payam Pirnazar $7,000.00 $0.00 1 Payam‐e‐Ashena $1,900.00 $0.00 4

Wednesday, February 01, 2012 Page 125 of 394 EXHIBIT B - Page 154 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 126 of 394 Page ID #:7170 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Payum Banafshe $200,000.00 $0.00 1 Razmik Minassian $343,500.00 $0.00 24 Robert Manoukian $138,348.00 $0.00 29 Robert Mokhtarzadeh $51,243.03 $0.00 5 Simin Javaheri $20,421.65 $0.00 32 Sinon Imanuel $460.00 $0.00 1 Sohelia Ghaziaskar $400.00 $0.00 1 Susan Nemati $2,246.59 $0.00 3 Wahid Zaland $375.00 $0.00 1 Yousef Eshaghzadeh $935,968.75 $0.00 48

$4,866,032.35 $0.00

Wednesday, February 01, 2012 Page 126 of 394 EXHIBIT B - Page 155 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 127 of 394 Page ID #:7171 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. PAYMENTS TO INDIVIDUALS / COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Jack Farahi $4,633.50 $0.00 2 Perry Roshanzamir $4,500.00 $0.00 1

$9,133.50 $0.00

Wednesday, February 01, 2012 Page 127 of 394 EXHIBIT B - Page 156 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 128 of 394 Page ID #:7172 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. PAYMENTS TO TITLE / ESCROW COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Community Title $710,000.00 $0.00 1 Fidelity National Title Company $65.00 $0.00 1 Land America Commonwealth $130.00 $0.00 6

$710,195.00 $0.00

Wednesday, February 01, 2012 Page 128 of 394 EXHIBIT B - Page 157 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 129 of 394 Page ID #:7173 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. REPAYMENT OF BORROWED FUNDS NAME DISBURSEMENTS RECEIPTS COUNT Bank Leumi $100,000.00 $0.00 1 Wells Fargo $100.00 $0.00 2

$100,100.00 $0.00

Wednesday, February 01, 2012 Page 129 of 394 EXHIBIT B - Page 158 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 130 of 394 Page ID #:7174 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. PURCHASE OF CD / ROLLOVER OF CD AS IDENTIFIED THROUGH CHECKING ACCOUNT STATEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Bank of America_CD_7469 $2,500,000.00 $0.00 1

$2,500,000.00 $0.00

Wednesday, February 01, 2012 Page 130 of 394 EXHIBIT B - Page 159 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 131 of 394 Page ID #:7175 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. CASH WITHDRAWALS NAME DISBURSEMENTS RECEIPTS COUNT Cash $505,499.05 $0.00 310 Petty Cash $78,149.62 $0.00 112

$583,648.67 $0.00

Wednesday, February 01, 2012 Page 131 of 394 EXHIBIT B - Page 160 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 132 of 394 Page ID #:7176 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT Clarke American $121.52 $0.00 1 Newpoint Real Estate_BOA_2225 $583.00 $0.00 46 NPM_BOA_5067 $2,462.81 $0.00 29 NPM_SWB_5121 $1,144.72 $0.00 26

$4,312.05 $0.00

Wednesday, February 01, 2012 Page 132 of 394 EXHIBIT B - Page 161 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 133 of 394 Page ID #:7177 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. MISCELLANEOUS DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT ABC Appraisal $4,750.00 $0.00 13 Bank of America $2,346.92 $0.00 1 Bariamis Companies, Inc $2,080.00 $0.00 4 Becky's Locksmith $30.00 $0.00 1 Behzad Masrour Rad $450.00 $0.00 1 California Association of Collectors $100.00 $0.00 1 California Association of Creditors, Inc. $100.00 $0.00 1 California Zoroastrian Center $450.00 $0.00 1 Caro Photography and Video $725.00 $0.00 1 Child Foundation $500.00 $0.00 1 Citywide Locksmith $217.47 $0.00 1 Computer Boy, Inc. $799.25 $0.00 4 County Renewal Center $120.00 $0.00 1 Gilla Saidnia $225.00 $0.00 1 Glendale College Persian Club $200.00 $0.00 1 INFOI $12.50 $0.00 1 Iran Recovery Center $3,000.00 $0.00 1 Jaam‐E‐Jam $250.00 $0.00 1 Jaamvalaan $150.00 $0.00 1 Janet Roshanzamir $540.17 $0.00 1 La Voz Newspaper $40.00 $0.00 1 Los Angeles Times $1,250.00 $0.00 2 Messenger Club‐Los Angeles $240.00 $0.00 6 Metro Retrofitting INC $20.00 $0.00 1 MLS $205.00 $0.00 1 Network Experts, Inc. $8,690.96 $0.00 3 PAJO Networks $2,800.00 $0.00 4 Petcharat Termpongpisit $400.00 $0.00 1 Preferred Association Management $50.00 $0.00 1 San Diego Association of Realtors $132.00 $0.00 1 Seminar Information Center $398.00 $0.00 1 St. Jude Children's Research Hospital $20.00 $0.00 1 Trans Union Settlement Solutions Incorporated $17.00 $0.00 1 Villageway Management Inc $75.00 $0.00 1

$31,384.27 $0.00

Wednesday, February 01, 2012 Page 133 of 394 EXHIBIT B - Page 162 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 134 of 394 Page ID #:7178 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. OPERATING EXPENSE NAME DISBURSEMENTS RECEIPTS COUNT Accell Property Management $65.00 $0.00 1 Action Property Management $75.00 $0.00 1 Aetna Health of California $149,185.79 $0.00 67 Afsaneh Feyzjou‐ EMPLOYEE $9,509.92 $0.00 23 Ali Borghei‐ EMPLOYEE $12,464.24 $0.00 35 Ali Reza Mohsen Darvish‐ EMPLOYEE $12,047.70 $0.00 7 Amelia D. Martin‐ EMPLOYEE $2,699.99 $0.00 6 Amir R. Mesri‐ EMPLOYEE $19,777.27 $0.00 17 Anahid Grigorian‐ EMPLOYEE $48.00 $0.00 1 Antuanet Khamtrashyan $30,558.57 $0.00 20 APCOA/Standard Parking $865.00 $0.00 1 Arthur M. Abrantes $13,626.53 $0.00 10 Asre Emrooz $5,250.00 $0.00 7 Aviva Motavassal $4,571.72 $0.00 3 Azita Magen $1,061.05 $0.00 3 Babak Missaghian $9,855.98 $0.00 14 Bank of America $370.00 $0.00 37 Barrister Executive Suites $2,249.52 $0.00 2 Bazaar Magazine $415.00 $0.00 2 Brooks Paley $1,026.30 $0.00 1 Brooks Paley ‐ Refund $0.00 $298.70 1 California Secretary of State $25.00 $0.00 1 Canon Financial Services $4,996.18 $0.00 12 Cappuccino Times $2,925.60 $0.00 15 Caravan Express $150.00 $0.00 2 Cesar Quintero $26,100.00 $0.00 18 Chaudhary Taqi $3,500.00 $0.00 2 Christopher P O'Gardy $3,652.54 $0.00 5 Cress Insurance Services $1,987.60 $0.00 7 Datacom Marketing $1,072.84 $8.23 3 David Davidi $5,429.09 $0.00 9 Diversified Business Solutions, Inc $35,212.17 $0.00 35 Elaheh Amouei $307,321.44 $0.00 166 Employment Development Department $35,056.75 $0.00 147 Ernestina Gutierrez $300.47 $0.00 3 Factual Data $6,565.19 $0.00 29

Wednesday, February 01, 2012 Page 134 of 394 EXHIBIT B - Page 163 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 135 of 394 Page ID #:7179 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Federal Express $20,612.46 $0.00 117 Genesis 2000, Inc $3,893.22 $0.00 5 Gissou Farahi $4,569.70 $0.00 5 Gita N. Tinney $2,110.00 $0.00 22 Haleh Jahan $10,828.00 $0.00 6 Homa Hosseini $1,904.89 $0.00 3 Houman Mashhood $3,371.76 $0.00 11 House Doctor $66.00 $0.00 1 Intuit $211.02 $0.00 2 Iraj Karimkhany $40.64 $0.00 1 Iranian Jewish News $2,800.00 $0.00 10 Jacklin Agajanian $2,587.99 $0.00 2 Javanan International Weekly Magazine $12,200.00 $0.00 10 Jeffrey W. Salvatore $3,461.84 $0.00 4 Jewish World Magazine $2,650.00 $0.00 2 John Farahi $13,244.84 $0.00 28 Joshua Farahi_BOA_2861 $36,248.83 $0.00 104 Joshua Hart $19,725.70 $0.00 17 Journal‐E‐Pezashki $2,500.00 $0.00 1 Juan Varahona $160.00 $0.00 1 Justin Farahi_BOA_8260 $3,169.80 $0.00 9 Katrin Bina $26,248.85 $0.00 48 Kenquest $27,324.14 $0.00 3 Ketab Corporation $5,135.00 $0.00 5 KIRN Radio $10,515.87 $0.00 3 Lila Toubia Barkhordarian $2,000.00 $0.00 1 ListingCorp.com $47.50 $0.00 1 Loopnet $149.85 $0.00 1 Mahnaz Dargahi Nobari $9,785.71 $0.00 12 Mandi Processing Inc. $91,346.79 $0.00 39 Melli Yellow Pages $395.00 $0.00 1 Ming Canning $1,740.70 $0.00 4 Mojgan Jafari $19,482.50 $0.00 6 Nader Aboutalebi $3,720.00 $0.00 1 Naeema Crittall $21.02 $0.00 1 Nazanin M. Rohani $1,400.00 $0.00 10 Neda Advertising $3,900.00 $0.00 8 Negah Advertising $7,000.00 $0.00 2 NIPOC $75.00 $0.00 1

Wednesday, February 01, 2012 Page 135 of 394 EXHIBIT B - Page 164 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 136 of 394 Page ID #:7180 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NITV $4,000.00 $0.00 1 P.Pedram.Com $33,006.87 $0.00 13 Patrick G. Dukemajian $2,485.58 $0.00 10 Pedram Youabian $33,532.32 $0.00 28 Personnel Concepts Limited $528.10 $0.00 11 Pitney Bowes $1,669.15 $0.00 8 Postal Privilege $104.64 $0.00 1 Pourandokht Saeedi $3,841.68 $0.00 7 Printup Graphic Design $1,674.06 $0.00 5 Ramin Pourmorady $256.00 $0.00 1 Rene Garcia $12,427.84 $0.00 16 Rick Skorka $100.00 $0.00 1 RMS Direct Inc. $824.00 $0.00 1 Rodelia D Pantaleon $3,580.25 $0.00 7 Roma Design $525.02 $0.00 1 Roshanak A Nikoomanesh $2,607.11 $0.00 2 S.A. Consulting $189.41 $0.00 2 Sahar Reyhanian $1,475.00 $0.00 13 Sasan Maknouni $3,005.21 $0.00 7 Secretary of State $100.00 $0.00 4 Shayan Shidfar $1,591.45 $0.00 2 State Compensation Insurance Fund $15,414.00 $0.00 23 Tehran International Weekly Magazine $21,100.00 $0.00 28 Tomas Caspellan $333.75 $0.00 1 Tower Office Building (Comerica Bank) $5,500.00 $0.00 1 Trina B. Bailey $5,170.84 $0.00 5 UPS $437.97 $0.00 8 Viking Office Products $662.47 $0.00 6

$1,222,804.79 $306.93

Wednesday, February 01, 2012 Page 136 of 394 EXHIBIT B - Page 165 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 137 of 394 Page ID #:7181 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. PAYMENTS FOR FARAHI PERSONAL EXPENSES NAME DISBURSEMENTS RECEIPTS COUNT Arian Productions $2,850.00 $0.00 1 Chase Automotive Finance $8,066.46 $0.00 10 City of Beverly Hills $241.00 $0.00 1 Golnar's Garden $4,220.55 $0.00 13 GRN, Inc. $260.00 $0.00 1 Hodes Parking $4,090.00 $0.00 27 Staples Center $110,250.00 $0.00 6

$129,978.01 $0.00

Wednesday, February 01, 2012 Page 137 of 394 EXHIBIT B - Page 166 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 138 of 394 Page ID #:7182 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. PAYMENTS TO CREDIT CARD COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT American Express $86,531.84 $0.00 105 American Express ‐ OFFSET $0.00 $216.14 1 Bank of America $138,017.02 $0.00 266 Bloomingdale's $716.04 $0.00 1 Citibank $18,894.29 $0.00 22 MBNA America_0604 $16,996.89 $0.00 27 Saks 5th Avenue $3,598.90 $0.00 1 Wells Fargo $393.07 $0.00 2

$265,148.05 $216.14

Wednesday, February 01, 2012 Page 138 of 394 EXHIBIT B - Page 167 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 139 of 394 Page ID #:7183 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. LEGAL AND ALL OTHER PROFESSIONAL FEES NAME DISBURSEMENTS RECEIPTS COUNT Kirsch, Kohn & Bridge LLP $706.00 $0.00 1 Landsafe $1,062.00 $126.00 11 Liner Yankelevitz $1,356.00 $0.00 2 Mark Nourmand D.C. $1,061.09 $0.00 1 Ramineh, Fani, and Nowakhtar LLP $4,800.00 $0.00 4 Retran $2,261.00 $0.00 15 Widom, Wein, Cohen, O'Leary, and Terasawa $1,813.74 $0.00 3

$13,059.83 $126.00

Wednesday, February 01, 2012 Page 139 of 394 EXHIBIT B - Page 168 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 140 of 394 Page ID #:7184 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. PAYMENTS FOR UTILITIES NAME DISBURSEMENTS RECEIPTS COUNT Arrowhead Mountain Spring Water $3,932.95 $0.00 30 AT&T $3,412.09 $0.00 21 Cybernet Communications, Inc. $4,529.47 $0.00 3 SBC $2,041.69 $0.00 24 Sprint $793.42 $0.00 8 T Mobile $144.89 $0.00 6 Telenet Communications, Inc $875.04 $0.00 1 Time Warner Cable $254.00 $0.00 1 Verizon Wireless $5,935.97 $0.00 27

$21,919.52 $0.00

Wednesday, February 01, 2012 Page 140 of 394 EXHIBIT B - Page 169 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 141 of 394 Page ID #:7185 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. FEDERAL TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Bank of America‐ ESTIMATED TAX PAYMENT $2,467.00 $0.00 2 Internal Revenue Service $7,027.01 $0.00 14

$9,494.01 $0.00

Wednesday, February 01, 2012 Page 141 of 394 EXHIBIT B - Page 170 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 142 of 394 Page ID #:7186 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. STATE TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Franchise Tax Board $6,646.24 $0.00 10 State Fund $1,905.05 $0.00 3

$8,551.29 $0.00

Wednesday, February 01, 2012 Page 142 of 394 EXHIBIT B - Page 171 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 143 of 394 Page ID #:7187 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. UNIDENTIFIED DISBURSEMENTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $118,829.80 $0.00 57

$118,829.80 $0.00

Wednesday, February 01, 2012 Page 143 of 394 EXHIBIT B - Page 172 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 144 of 394 Page ID #:7188 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Newpoint Mortgage Bankers, Inc. RELATED TRANSFER DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT 1031_BOA_5189 $500.00 $0.00 1 Farahi Family Trust_SWB_1841 $5,484,000.00 $0.00 16 John Farahi $2,003,919.68 $0.00 7 Joshua Farahi_BOA_2861 $7,192.52 $0.00 11 Justin Farahi_BOA_8260 $50,000.00 $0.00 3 Newpoint Real Estate_BOA_2225 $45,300.00 $0.00 15 NPFS_SWB_1798 $100,000.00 $0.00 1 NPM_BOA_5067 $4,400.00 $0.00 1 NPM_SWB_5121 $8,559.45 $0.00 3

$7,703,871.65 $0.00

Wednesday, February 01, 2012 Page 144 of 394 EXHIBIT B - Page 173 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 145 of 394 Page ID #:7189 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

Triple "J" Plus, LLC DBA Adventure Inn FUNDS RECEIVED FROM INVESTORS NAME DISBURSEMENTS RECEIPTS COUNT Khobian Family Trust $0.00 $69.44 1

$0.00 $69.44

Wednesday, February 01, 2012 Page 145 of 394 EXHIBIT B - Page 174 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 146 of 394 Page ID #:7190 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn BORROWED FUNDS NAME DISBURSEMENTS RECEIPTS COUNT Adventure Inn_Loan_9001 $0.00 $385.00 1 Citibank $0.00 $2,562.47 2 SWB_Loan_9001 $0.00 $259,524.43 57 Wells Fargo $0.00 $1.78 1

$0.00 $262,473.68

Wednesday, February 01, 2012 Page 146 of 394 EXHIBIT B - Page 175 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 147 of 394 Page ID #:7191 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn LOANS RECEIVED / REPAID NAME DISBURSEMENTS RECEIPTS COUNT Atlantis Casino & Resort $0.00 $180,849.15 27 Payum Banafshe $0.00 $2,238.95 3

$0.00 $183,088.10

Wednesday, February 01, 2012 Page 147 of 394 EXHIBIT B - Page 176 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 148 of 394 Page ID #:7192 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn CASH DEPOSITS (ACTUAL CASH & DEPOSITS WITH CHECKS WRITTEN TO CASH) NAME DISBURSEMENTS RECEIPTS COUNT Adventure Inn_SWB_1819 $0.00 $55,110.38 108 Cash $0.00 $1,485,615.93 1962 Petty Cash $0.00 $1,138.62 5

$0.00 $1,541,864.93

Wednesday, February 01, 2012 Page 148 of 394 EXHIBIT B - Page 177 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 149 of 394 Page ID #:7193 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn REVERSAL OF BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT Adventure Inn_SWB_1819 $2.31 $10,646.91 18

$2.31 $10,646.91

Wednesday, February 01, 2012 Page 149 of 394 EXHIBIT B - Page 178 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 150 of 394 Page ID #:7194 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn MISCELLANEOUS RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT A‐1 Security $0.00 $293.21 1 AAA Tree Service, DBA Michele N Villarreal $0.00 $626.77 1 Advantage Workers Compensation Ins Co $0.00 $9,700.06 5 Airgas $0.00 $97.88 1 Albert and Barbara Scott $0.00 $40.00 2 Alplia Ouiega $0.00 $843.00 1 American Linen $0.00 $306.04 1 AT&T $0.00 $272.56 1 Business and Professional Collection Service Inc $0.00 $10.00 2 Capitol Indemnity Insurance $0.00 $22,648.07 3 Cingular Wireless $0.00 $161.43 1 Consolidated Communications $0.00 $708.25 1 Corwyn Beverage, Inc. $0.00 $585.62 1 Costco $0.00 $2,127.39 2 Employers Insurance Company of Nevada $0.00 $2,135.00 1 Farmer Brothers Insurance $0.00 $202.07 1 Four Seasons $0.00 $558.00 3 Great Basin Internet Services, Inc $0.00 $282.05 1 Greenleaf Wholesale Florist, Inc $0.00 $508.81 1 Intuit $0.00 $100.00 1 ISU Stetson‐Beemer Insurance Agency $0.00 $20.40 1 JZ Floor Inc. $0.00 $150.00 1 Kodak $0.00 $50.00 1 Maria Arlint $0.00 $50.01 1 Pitney Bowes $0.00 $176.00 1 Pixie Fashion $0.00 $600.00 1 Sierra Pacific Power Company $0.00 $116.75 2 Southern California Edison $0.00 $305.02 1 Southern Wine and Spirits $0.00 $988.28 1 Western Union Payment $0.00 $667.36 3 William Decker $0.00 $268.80 1 William Flaherty $0.00 $152.01 1 William Longdrake $0.00 $1,028.08 1 William R Anderson $0.00 $202.50 1 William T Kirby $0.00 $266.56 1

Wednesday, February 01, 2012 Page 150 of 394 EXHIBIT B - Page 179 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 151 of 394 Page ID #:7195 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

$0.00 $47,247.98

Wednesday, February 01, 2012 Page 151 of 394 EXHIBIT B - Page 180 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 152 of 394 Page ID #:7196 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn OPERATING REVENUE NAME DISBURSEMENTS RECEIPTS COUNT Adventure Inn $0.00 $12,346.57 32 Adventure Inn_SWB_1819 $0.00 $3,588.50 9 Alan Adams $0.00 $416.98 1 Alan Dekeyster $0.00 $521.00 1 Alice and Lawrence Allen $0.00 $339.30 1 Alicia Totty $0.00 $1,245.44 1 Amber Whitney $0.00 $1,076.55 2 American Express $0.00 $1,035.05 6 Anabel Comin $0.00 $20.00 1 Angelina Anderson $0.00 $2,192.31 2 Anne Shultes $0.00 $30.00 3 Annie Reichert $0.00 $993.74 1 Brad Pfaffenberger $0.00 $200.00 1 Bradly Bishop $0.00 $407.76 1 Brandon Reitter $0.00 $1,280.11 1 Brenda Neill $0.00 $699.29 1 Byron Young $0.00 $266.56 1 Carl Pierce $0.00 $339.36 1 Caroline Cuevas $0.00 $454.96 1 Charles Ash $0.00 $205.69 1 Charles Keeney $0.00 $1,050.00 7 Charlotte L Roberts $0.00 $828.65 1 Cheryl Caldwell $0.00 $240.21 1 Cheryl Wilson $0.00 $305.00 1 Christina Inman $0.00 $162.01 1 Christine Ruiz $0.00 $226.08 2 Christopher Gomez $0.00 $165.76 1 Christopher Newcomer $0.00 $50.00 1 Christy Belloni $0.00 $155.00 1 Connie Bell $0.00 $135.80 1 Connie Reyes $0.00 $319.00 1 Dan Manly $0.00 $400.00 1 Dana Millit $0.00 $188.16 1 David Bettencourt $0.00 $428.95 1 David Brotherton $0.00 $367.00 1 Debbie Glasow $0.00 $395.36 1

Wednesday, February 01, 2012 Page 152 of 394 EXHIBIT B - Page 181 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 153 of 394 Page ID #:7197 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Deborah Adams $0.00 $420.00 1 Deirdee D. Moore $0.00 $20.00 1 Denver Thomas Lee $0.00 $50.00 1 Diana Lacy $0.00 $689.67 1 Diane Winn $0.00 $227.36 1 Dianna Fleishman $0.00 $283.36 1 Donald Miller $0.00 $2,589.56 2 Donna Bland $0.00 $477.12 1 Eric B. Sanders $0.00 $316.00 1 Eric Wardell $0.00 $749.50 1 Glen and Herman Clay $0.00 $33,840.00 92 Glen Clay $0.00 $720.00 2 Gordon Duarte $0.00 $19,985.00 52 Gottschalks $0.00 $150.00 1 Grafics Unlimited $0.00 $253.02 1 HD Facilities Maintenance $0.00 $1,563.79 1 Helen B Brown $0.00 $700.00 4 Howard C Lowe Jr $0.00 $465.25 1 Isaias M. Zurita $0.00 $108.91 3 James and Tina Brandy $0.00 $238.56 1 James Littlefair $0.00 $355.00 1 James Mason $0.00 $294.56 1 Jamie Lynn $0.00 $122.50 1 Janet Schultz $0.00 $28,665.41 142 Janice L Walters $0.00 $37,450.00 52 JD Factors LLC $0.00 $20.90 1 Jeff Pringle $0.00 $395.00 2 Jerline D. Stampley $0.00 $773.00 1 Jessica Leewright $0.00 $500.00 1 Jessica R Redding $0.00 $155.00 1 John and Gissou_BOA_0684 $0.00 $4,055.60 4 John Farahi_BOA_0684 $0.00 $30,402.63 13 Johnny R Haddock $0.00 $451.36 1 Jose M Pietri $0.00 $260.96 1 Karen Idias $0.00 $225.20 1 Karen Lohas $0.00 $418.48 1 Katherine Arroyo $0.00 $505.12 1 Katherine Warner $0.00 $1,591.07 2 Keith Peeples $0.00 $154.56 1

Wednesday, February 01, 2012 Page 153 of 394 EXHIBIT B - Page 182 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 154 of 394 Page ID #:7198 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Kellie Cypriane $0.00 $803.66 1 Kelly Cargill $0.00 $145.00 1 Kelly Smith $0.00 $510.72 1 Kelty Wey $0.00 $1,094.36 1 Kenin Kroon $0.00 $162.01 1 Kenneth Barnette $0.00 $855.04 1 Kenneth Holzwarth $0.00 $544.86 1 Kevin A Seigal $0.00 $2,545.99 2 Kristinia C Montoya $0.00 $53.50 1 Laureen Baldridge $0.00 $670.10 2 Layne Nickels $0.00 $135.00 1 Leilani A Trinidad $0.00 $549.93 3 Leonard Wester $0.00 $622.72 1 Linda J Hall $0.00 $18,705.00 49 Lindsey Thomas $0.00 $491.68 1 Louis J Beary $0.00 $480.00 1 Lynn Davis $0.00 $115.36 1 Marianne M Markum $0.00 $100.00 1 Marissa Cellers $0.00 $154.56 1 Mary Ann R De Guzman $0.00 $864.44 4 Mats Rundquist $0.00 $35.00 1 Matt Davis $0.00 $846.82 1 Matt E Parton, Heather L Allan $0.00 $100.00 1 Michelle Sorrell $0.00 $517.89 1 Mike Reammey $0.00 $100.00 1 Mikosa Investment Company $0.00 $19.04 1 Missy Bill $0.00 $185.16 1 Mitchell E Batinovich $0.00 $1,155.00 3 Mount Rose Publishing Co $0.00 $357.42 1 Nancy M Daniel $0.00 $400.00 1 Natasha L Boe $0.00 $199.36 1 Nevada Concrete Supply, Inc. $0.00 $752.77 1 Nevada Presort $0.00 $45.61 1 Nevada's Finest $0.00 $752.77 1 Norman L. Franz, Jr. $0.00 $4,260.00 11 Oliver LuShaw $0.00 $155.00 1 Patricia Codiroli $0.00 $1,132.00 1 Paul Boles, Jr. $0.00 $720.00 1 Peggy Gilstred $0.00 $165.76 1

Wednesday, February 01, 2012 Page 154 of 394 EXHIBIT B - Page 183 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 155 of 394 Page ID #:7199 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Pepsi Bottling Group, Inc $0.00 $80.45 1 Raines $0.00 $526.00 1 Rebecca Canon $0.00 $320.26 1 Rebecca Drewry $0.00 $622.72 1 Reno Tahoe Radio $0.00 $72.34 2 Reyman Bros. Construction, Inc $0.00 $133.75 1 Rhonda Brown $0.00 $177.12 1 Richard Arnold $0.00 $176.27 1 Richard Ericksen $0.00 $6,100.00 17 Richard Kaishi $0.00 $333.76 1 Richard T Martorana $0.00 $18,335.00 49 Richora H Granger $0.00 $162.01 1 Rick E Greene $0.00 $612.36 2 Rita Reyes $0.00 $162.01 1 Robert M Smith and Cheryl A Smith $0.00 $30.00 3 Rogelio Galvan $0.00 $60.00 2 Roy Miller $0.00 $238.56 1 Ruby McDonald $0.00 $162.01 1 Ruth Tyndall $0.00 $348.32 1 Shannon Dockery $0.00 $1,178.06 1 Sharon Fishel $0.00 $200.00 1 Sharon Gomez $0.00 $1,037.35 2 Sharon Weldon $0.00 $309.12 1 Shelly Avila $0.00 $59.85 1 Shenny Scott $0.00 $154.56 1 Sheree Newman $0.00 $449.12 1 Sierra Barns $0.00 $740.32 1 Sierra Glass Distributions $0.00 $107.18 1 Skipper Caprasecca $0.00 $162.01 1 Sonia Garcia $0.00 $1,144.67 1 Sprenger and Sprenger $0.00 $10.00 1 Stephen Cronberger $0.00 $100.00 1 Steven D Kadin $0.00 $241.84 1 Stratton Consulting $0.00 $456.96 1 Sue Foglesong $0.00 $294.56 1 Summer Kay $0.00 $1,387.74 2 Susan C Fix $0.00 $2,130.00 6 Teresea Hanson $0.00 $510.72 1 Terri Hurley, Daniel Hurley $0.00 $10.35 1

Wednesday, February 01, 2012 Page 155 of 394 EXHIBIT B - Page 184 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 156 of 394 Page ID #:7200 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Terri L Dean $0.00 $135.00 1 Thomas Sims $0.00 $510.72 1 Thomas W. Gary $0.00 $1,831.74 5 Trudy Kelly $0.00 $12,200.00 34 Vanessa P. Castro $0.00 $142.01 1 Vicente B Unlalan $0.00 $188.82 1 Yvonne Disneror $0.00 $162.01 1 Zulema Chaparro $0.00 $29.25 1

$0.00 $299,760.03

Wednesday, February 01, 2012 Page 156 of 394 EXHIBIT B - Page 185 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 157 of 394 Page ID #:7201 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn LOCAL TAX REFUNDS NAME DISBURSEMENTS RECEIPTS COUNT Contra Costa County $0.00 $811.73 1 Washoe County Treasurer $0.00 $275.09 1

$0.00 $1,086.82

Wednesday, February 01, 2012 Page 157 of 394 EXHIBIT B - Page 186 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 158 of 394 Page ID #:7202 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn UNIDENTIFIED RECEIPTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $0.00 $35,613.06 18 Unavailable per Bank $0.00 $487,476.90 22

$0.00 $523,089.96

Wednesday, February 01, 2012 Page 158 of 394 EXHIBIT B - Page 187 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 159 of 394 Page ID #:7203 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn RELATED TRANSFER RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT Adventure Inn $0.00 $900,706.24 340 Adventure Inn_SWB_1819 $0.00 $323,291.30 212 Adventure Inn_SWB_1820 $0.00 $1,552.12 3 Adventure Inn_SWB_1820 ‐ Returned $5,000.00 $0.00 1 Adventure Inn_SWB_2010 $0.00 $38,000.00 9 Adventure Inn_USB_1469 $0.00 $771,300.00 174 Adventure Inn_USB_1814 $0.00 $1,028,492.66 212 Farahi Family Trust_SWB_1841 $0.00 $4,961,343.60 137 John and Gissou_BOA_0684 $0.00 $404,983.33 198 NPFS_SWB_1798 $0.00 $2,200,000.00 2 NPM_BOA_5067 $0.00 $293.30 1 PJ Enterprises_BOA_01758 $0.00 $643,870.00 31

$5,000.00 $11,273,832.55

Wednesday, February 01, 2012 Page 159 of 394 EXHIBIT B - Page 188 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 160 of 394 Page ID #:7204 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn PAYMENTS TO INVESTORS NAME DISBURSEMENTS RECEIPTS COUNT Soheil Alex Soleimani $1,697,402.77 $0.00 1

$1,697,402.77 $0.00

Wednesday, February 01, 2012 Page 160 of 394 EXHIBIT B - Page 189 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 161 of 394 Page ID #:7205 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn PAYMENTS TO TITLE / ESCROW COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT First American Title Insurance Company $8,843.74 $0.00 1 United Escrow $400.00 $0.00 1

$9,243.74 $0.00

Wednesday, February 01, 2012 Page 161 of 394 EXHIBIT B - Page 190 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 162 of 394 Page ID #:7206 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn REPAYMENT OF BORROWED FUNDS NAME DISBURSEMENTS RECEIPTS COUNT Adventure Inn $20,770.02 $0.00 1 Adventure Inn_Loan_9001 $977,053.37 $0.00 88 Adventure Inn_LOC_9098 $10,000.00 $0.00 1 Bank of the West_LOC_12962 $741.66 $0.00 2 Interbay Funding $453,730.50 $0.00 18 SWB_Loan_8001 $62,310.06 $0.00 3 SWB_Loan_9001 $25,037.72 $0.00 46 US Bank_LOC_9098 $41,826.67 $0.00 31

$1,591,470.00 $0.00

Wednesday, February 01, 2012 Page 162 of 394 EXHIBIT B - Page 191 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 163 of 394 Page ID #:7207 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn LOANS TO 3RD PARTY NAME DISBURSEMENTS RECEIPTS COUNT Atlantis Casino & Resort $33,760.78 $0.00 7 Azizollah Farahi $99,600.00 $0.00 83 Faradeh Rastegar $94,800.00 $0.00 79 Farshad Rastegar $2,400.00 $0.00 2 Parviz Banafshe $142,000.00 $0.00 40 Payum Banafshe $30,000.00 $0.00 2

$402,560.78 $0.00

Wednesday, February 01, 2012 Page 163 of 394 EXHIBIT B - Page 192 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 164 of 394 Page ID #:7208 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn CASH WITHDRAWALS NAME DISBURSEMENTS RECEIPTS COUNT Adventure Inn_SWB_1819 $83,359.89 $0.00 132 Cash $47,566.28 $0.00 11 Petty Cash $3,322.01 $0.00 11

$134,248.18 $0.00

Wednesday, February 01, 2012 Page 164 of 394 EXHIBIT B - Page 193 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 165 of 394 Page ID #:7209 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT Adventure Inn_SWB_1819 $25,764.83 $0.00 106 Clarke American $832.25 $0.00 11 US Bank $85.00 $0.00 2

$26,682.08 $0.00

Wednesday, February 01, 2012 Page 165 of 394 EXHIBIT B - Page 194 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 166 of 394 Page ID #:7210 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn MISCELLANEOUS DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT AHORA Spanish English Newspaper $55.80 $0.00 2 AI Credit Corporation $225.12 $0.00 1 Alameda Department of Child Support Services $1,064.88 $0.00 5 Better Business Bureau $1,255.00 $0.00 5 BizTel Communications $970.28 $0.00 8 Brite Glass $151.59 $0.00 1 Building & Dwellings Heating and Air $500.00 $0.00 1 Bulbman Lightbulbs $202.89 $0.00 2 Burlington Store $110.48 $0.00 1 Camelot Party Rentals $84.20 $0.00 1 CCD $1,669.97 $0.00 10 Chamber of Commerce Map Project $1,047.00 $0.00 3 Chris Grant Flooring $150.00 $0.00 1 Coynes Co. $224.67 $0.00 2 Dryco, Inc. $7,392.73 $0.00 1 Eastman Kedal Company $566.80 $0.00 1 Easy Rooter $127.50 $0.00 1 Fantasy Lingerie $4,228.13 $0.00 18 Faris Brothers of California $1,621.19 $0.00 3 Farmer Brothers Insurance $239.79 $0.00 2 Flora Fresh $884.34 $0.00 9 GCO Carpet $5,325.63 $0.00 2 General Video of America $99.24 $0.00 2 Greanleaf Wholesale Florist Inc $755.08 $0.00 6 Harry Stover $150.00 $0.00 2 I.A. Credit Corporation $118.19 $0.00 1 Iranian American Jewish Federation $375.00 $0.00 1 KKEN‐TV 27 $2,500.00 $0.00 1 Lady Jayne $218.64 $0.00 1 Lowe's $131.13 $0.00 1 M.Z. Cohen $660.00 $0.00 1 Maghit Foundation $1,500.00 $0.00 1 Marlon's Flower Shop $564.80 $0.00 4 McDaniel Travel $24.00 $0.00 1 Michael's $176.66 $0.00 2 Mission Oaks National Bank $5,500.00 $0.00 1

Wednesday, February 01, 2012 Page 166 of 394 EXHIBIT B - Page 195 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 167 of 394 Page ID #:7211 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Nacho's $650.00 $0.00 1 Nessah Synagogue $950.00 $0.00 2 Nevada Manufactured Housing Division $1,513.25 $0.00 8 Nevada Supreme Court $250.00 $0.00 1 NYS Child Support Processing Center $100.00 $0.00 1 Outlands Magazine $5,100.00 $0.00 11 Pacific Bell $278.33 $0.00 2 Pacific Communications $95.62 $0.00 1 Pacific Power Co. $10,676.11 $0.00 1 Paris Brothers Lingerie $175.71 $0.00 1 Productivity Card $45.00 $0.00 1 Rebecca Canon $110.00 $0.00 1 Regional Transportation Commission $4,716.00 $0.00 10 Reno Disposal $2,318.92 $0.00 4 Reno Magazine $860.81 $0.00 2 Reno News and Review $750.00 $0.00 1 Reno Reservations $44.00 $0.00 1 S.F. Japan Publicity, Inc. $100.00 $0.00 1 Santa Clara Child Services $226.16 $0.00 2 Second Judicial District Court $283.00 $0.00 2 SPPC $16,349.77 $0.00 3 Tahoe Carson Newspaper $4,261.26 $0.00 8 Telmart $162.37 $0.00 1 TMWA $4,089.24 $0.00 4 Vantis $32.70 $0.00 1 VarTec Solutions $1,804.97 $0.00 20 William Kimmel and Associates $6,000.00 $0.00 1 Zee Medical $727.49 $0.00 10

$103,541.44 $0.00

Wednesday, February 01, 2012 Page 167 of 394 EXHIBIT B - Page 196 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 168 of 394 Page ID #:7212 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn OPERATING EXPENSE NAME DISBURSEMENTS RECEIPTS COUNT A‐1 Refinishing $1,660.00 $0.00 2 Aaron Dunlap‐ EMPLOYEE $5,763.01 $0.00 12 ABC Mini Storage $1,080.00 $0.00 4 ABC Plumbing and Heating $2,150.00 $0.00 2 Abdol H. Caby‐ EMPLOYEE $11,013.58 $0.00 12 Absolute Zero Refrigeration $2,453.36 $0.00 2 Advanced Integrated Pest Management $1,716.28 $0.00 11 Adventure Inn_SWB_1819 $277.62 $0.00 1 Advertising Specialty Company $8,192.15 $0.00 16 AICCO, Inc $229.76 $0.00 2 Airborne Express $21.94 $0.00 2 Albert Scott‐ EMPLOYEE $684.11 $0.00 1 Alejandra Hernandez‐ EMPLOYEE $573.19 $0.00 2 Alexis Q. Bland‐ EMPLOYEE $1,063.43 $0.00 3 All American Lock & Safe $6,360.32 $0.00 3 Allco Construction Inc $11,318.91 $0.00 1 Alpine Air Heating and Air Conditioning $2,454.74 $0.00 5 Alpine Insurance $8,028.85 $0.00 3 Amanda Denton‐ EMPLOYEE $105.23 $0.00 1 American Hotel Register $13,166.18 $0.00 14 American Linen $199,711.77 $0.00 198 American Shredding $1,265.00 $0.00 2 American Toxicology Institute $75.00 $0.00 1 Amy E. Jacinto‐ EMPLOYEE $496.52 $0.00 1 Anabel Comin‐ EMPLOYEE $306.39 $0.00 1 Anabel Comin‐EMPLOYEE $21.82 $0.00 1 Andrea Francis‐ EMPLOYEE $3,567.93 $0.00 9 Andrew Scott Taylor‐ EMPLOYEE $110.25 $0.00 1 Angela Trujillo‐ EMPLOYEE $1,301.52 $0.00 4 Anna Lalaind‐ EMPLOYEE $112.70 $0.00 1 Anne M. Welch‐ EMPLOYEE $15,889.37 $0.00 36 Anne Shultes $700.00 $0.00 1 Anne Shultes‐ EMPLOYEE $398.07 $0.00 2 Antonia Bautista‐ EMPLOYEE $7,725.53 $0.00 21 Antonio Nunez‐ EMPLOYEE $19,881.35 $0.00 16 Applied Mechanical, Inc $5,284.91 $0.00 4

Wednesday, February 01, 2012 Page 168 of 394 EXHIBIT B - Page 197 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 169 of 394 Page ID #:7213 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Aqua Sun Ozone International $314.95 $0.00 1 Barbara Scott‐ EMPLOYEE $5,640.90 $0.00 11 Bear Industries $3,571.44 $0.00 3 Belinda Barrientos‐ EMPLOYEE $6,172.15 $0.00 11 Blanca Orozco‐ EMPLOYEE $432.15 $0.00 2 Brad L. Bloesser $28.30 $0.00 1 Brian Sweet‐ EMPLOYEE $2,679.37 $0.00 4 Bridgette Kidd‐ EMPLOYEE $147.24 $0.00 1 Camille A. Murray‐ EMPLOYEE $4,883.54 $0.00 10 Capitol Indemnity Insurance $68,839.48 $0.00 39 Carey Session‐ EMPLOYEE $17.07 $0.00 1 Carla Rodriguez‐ EMPLOYEE $336.39 $0.00 3 Carlos Hernandez $1,092.00 $0.00 1 Carmelita Rodriguez‐ EMPLOYEE $5,993.69 $0.00 13 Catherine M. Paris‐ EMPLOYEE $3,382.97 $0.00 7 Cecilia Rico‐ EMPLOYEE $1,219.32 $0.00 5 Charles Gonzales‐ EMPLOYEE $2,823.82 $0.00 6 Charles Keeney‐ EMPLOYEE $21,057.00 $0.00 28 Cheryl Smith‐ EMPLOYEE $970.47 $0.00 1 Christy Gregory‐ EMPLOYEE $17.50 $0.00 1 Costco $19,032.15 $0.00 92 CSG Direct $572.50 $0.00 2 Cynthia Williams‐ EMPLOYEE $291.23 $0.00 2 Dan Robbins $1,005.00 $0.00 28 Daniel Jehl $50.00 $0.00 1 Daniel R. Mefford‐ EMPLOYEE $1,242.80 $0.00 3 Daniela Eslava‐ EMPLOYEE $6,878.04 $0.00 19 Danielle Heit‐ EMPLOYEE $23,927.95 $0.00 48 Darren Brock‐ EMPLOYEE $1,124.61 $0.00 2 Darryl Bell‐ EMPLOYEE $374.00 $0.00 1 David Hyatt‐ EMPLOYEE $9,912.39 $0.00 15 Dawn Callahan‐ EMPLOYEE $441.16 $0.00 2 Dawn Turner‐ EMPLOYEE $75.80 $0.00 1 Deborah Miller‐ EMPLOYEE $1,045.29 $0.00 2 Deirdee D. Moore‐ EMPLOYEE $4,960.48 $0.00 8 Denise L. Kiernan‐ EMPLOYEE $3,494.00 $0.00 6 Dennis Balaam Sheriff‐ EMPLOYEE $1,429.63 $0.00 10 DHL Express $20.00 $0.00 3 Directory Publishing Solutions, Inc $6,295.58 $0.00 23

Wednesday, February 01, 2012 Page 169 of 394 EXHIBIT B - Page 198 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 170 of 394 Page ID #:7214 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Donald W. Peters‐ EMPLOYEE $264.12 $0.00 2 Eco Advertising $150.00 $0.00 6 Eddie Richey‐ EMPLOYEE $1,039.58 $0.00 3 Edgewise Media $170.55 $0.00 1 Eduardo P. Campos‐ EMPLOYEE $10,864.83 $0.00 11 Edward Hartney‐ EMPLOYEE $330.15 $0.00 1 Eloisa Chaparro‐ EMPLOYEE $1,159.62 $0.00 4 Esmerelda Rodriguez‐ EMPLOYEE $88.84 $0.00 2 Eva Brown‐ EMPLOYEE $1,213.44 $0.00 5 Fast Signs $464.85 $0.00 1 Federal Express $551.98 $0.00 8 Fidelia Sanpedro‐ EMPLOYEE $4,028.57 $0.00 12 Flora Lirioste Maciel‐ EMPLOYEE $731.59 $0.00 4 Floral Supply Syndicate $4.00 $0.00 1 FOX‐KRXI‐TV $6,204.00 $0.00 2 Gabriela Aranda‐ EMPLOYEE $3,315.05 $0.00 6 Gabriela Trejo‐ EMPLOYEE $5,206.87 $0.00 10 Gilbert Landis‐ EMPLOYEE $2,931.37 $0.00 4 Gina M. Leon‐ EMPLOYEE $1,946.42 $0.00 4 Global Financial Services $289.32 $0.00 1 Guadalupe Rivas‐ EMPLOYEE $4,799.62 $0.00 11 H2O Environmental $36,754.91 $0.00 4 Hamid Caby $1,000.00 $0.00 1 Hamid Caby‐ EMPLOYEE $960.83 $0.00 1 Home Depot $52,659.69 $0.00 110 Ignacio Ortiz Salinas‐ EMPLOYEE $6,734.90 $0.00 17 Ikon Financial Services $11,238.46 $0.00 26 Inland Supply Company $777.09 $0.00 4 IOS Capital $3,549.74 $0.00 8 Irene Navarro‐ EMPLOYEE $4,937.13 $0.00 14 Irene Vazquez‐ EMPLOYEE $1,646.26 $0.00 4 Isaias M. Zurita‐ EMPLOYEE $1,523.54 $0.00 2 ISU Stetson‐Beemer Insurance Agency $3,636.89 $0.00 8 ITO Supply Facilities Maintenance $1,543.79 $0.00 1 James Busby‐ EMPLOYEE $2,643.40 $0.00 5 James Jarvis‐ EMPLOYEE $663.01 $0.00 3 James Wesenganger‐ EMPLOYEE $8,514.09 $0.00 14 Jamie Lynn $1,038.41 $0.00 5 Janet Schultz $7,400.00 $0.00 9

Wednesday, February 01, 2012 Page 170 of 394 EXHIBIT B - Page 199 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 171 of 394 Page ID #:7215 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Janet Schultz‐ EMPLOYEE $27,247.10 $0.00 18 Janet Stemmle‐ EMPLOYEE $1,183.60 $0.00 6 Janice Gouro‐ EMPLOYEE $2,690.11 $0.00 4 Javier Luna‐ EMPLOYEE $9,974.52 $0.00 25 Jaynae Anderson‐ EMPLOYEE $2,579.92 $0.00 5 JD Factors LLC $194.50 $0.00 1 Jeremy M. Haumann‐ EMPLOYEE $632.40 $0.00 2 Jeremy Thompson $166.99 $0.00 1 Jessica Kroger $374.75 $0.00 1 Jesus V. Garcia‐ EMPLOYEE $4,200.00 $0.00 2 Jo Ann Bauman $935.00 $0.00 6 Jo Ann Bauman‐ EMPLOYEE $43.86 $0.00 1 Joe Romero‐ EMPLOYEE $1,076.25 $0.00 2 Joey Bowers‐ EMPLOYEE $2,918.49 $0.00 6 John J. Pilch‐ EMPLOYEE $2,064.72 $0.00 3 John K. Hammonds‐ EMPLOYEE $644.84 $0.00 4 John Pilch‐ EMPLOYEE $189.50 $0.00 1 Johnstone Supply $110.66 $0.00 1 Jose Sierra‐ EMPLOYEE $273.12 $0.00 1 Juan Velasquez‐ EMPLOYEE $850.00 $0.00 1 Juan's Carpet Cleaning $650.00 $0.00 1 Justin Gonsalez‐ EMPLOYEE $3,744.82 $0.00 17 JZ Floor Inc. $717.69 $0.00 1 Karin Mackey‐ EMPLOYEE $3,155.28 $0.00 7 Karina Lizarraga‐ EMPLOYEE $54,092.36 $0.00 108 Kathe Hill‐ EMPLOYEE $417.67 $0.00 4 Katherine Craig‐ EMPLOYEE $1,223.86 $0.00 4 Kathy Terrell‐ EMPLOYEE $321.17 $0.00 1 KAZR $1,660.00 $0.00 1 Kelli Sutton‐ EMPLOYEE $289.87 $0.00 2 Kelly R. Scanlon‐ EMPLOYEE $8,488.79 $0.00 15 Kevin Drescher‐ EMPLOYEE $6,621.18 $0.00 10 Kim Watkins‐ EMPLOYEE $14.78 $0.00 1 KIRN Radio $2,582.71 $0.00 12 KNVV ‐ TV $11,100.00 $0.00 4 KREN 27 $23,005.00 $0.00 11 Kristy Kiefer‐ EMPLOYEE $47.95 $0.00 1 Kristylynn Abel‐ EMPLOYEE $1,739.07 $0.00 4 KRXI/KAME TV $87,988.00 $0.00 29

Wednesday, February 01, 2012 Page 171 of 394 EXHIBIT B - Page 200 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 172 of 394 Page ID #:7216 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Lab Services $20.42 $0.00 1 Labels $208.50 $0.00 1 Lake Tahoe Supply $32,988.63 $0.00 38 Larry Cook‐ EMPLOYEE $1,013.60 $0.00 3 Latino Chamber $895.00 $0.00 1 Laura Mitchell‐ EMPLOYEE $24.52 $0.00 1 Lee Joseph Company $14,785.65 $0.00 46 Legendary Vacuum Service $187.63 $0.00 1 Lesly Estrada‐ EMPLOYEE $2,222.06 $0.00 7 Lexington Solutions $597.30 $0.00 9 Linda Benton‐ EMPLOYEE $160.18 $0.00 2 Lisa Gonzales‐ EMPLOYEE $515.69 $0.00 3 Little City Landscape $1,695.00 $0.00 1 Lorena‐Navarro Sanchez‐ EMPLOYEE $32,231.87 $0.00 74 Lowe's $20,407.45 $0.00 99 Luis J. Molina $80.00 $0.00 1 Luis J. Molina‐ EMPLOYEE $6,668.90 $0.00 13 Manuel Ramirez $39.20 $0.00 1 Marcelo Cuevas‐ EMPLOYEE $80.50 $0.00 1 Margarita Chaparro‐ EMPLOYEE $22,875.37 $0.00 54 Maria Amador‐ EMPLOYEE $138.52 $0.00 1 Maria De Jesus Zarate‐ EMPLOYEE $278.50 $0.00 2 Maria Garcia‐ EMPLOYEE $584.23 $0.00 3 Maria Leal‐ EMPLOYEE $813.00 $0.00 3 Maria Soto‐ EMPLOYEE $7,174.13 $0.00 23 Maria Varela‐ EMPLOYEE $542.56 $0.00 2 Maribel Navarros‐ EMPLOYEE $4,249.90 $0.00 11 Marisol Rodriguez‐ EMPLOYEE $118.10 $0.00 1 Marissa Steward‐ EMPLOYEE $47.61 $0.00 1 Mark. K. Steinman‐ EMPLOYEE $531.52 $0.00 1 Martha J. Tellez‐Reza‐ EMPLOYEE $5,662.66 $0.00 10 Martha S. Solorzano‐ EMPLOYEE $3,033.03 $0.00 8 Mary K. Steinman‐ EMPLOYEE $5,226.76 $0.00 6 Mary Sterns‐ EMPLOYEE $1,734.47 $0.00 4 Mats Rundquist‐ EMPLOYEE $9,253.22 $0.00 59 Matthew Levitt $175.00 $0.00 1 Mayela Salinas‐ EMPLOYEE $8,519.07 $0.00 11 Mayrena Melgara‐ EMPLOYEE $1,473.28 $0.00 4 Melissa Connors‐ EMPLOYEE $1,686.14 $0.00 5

Wednesday, February 01, 2012 Page 172 of 394 EXHIBIT B - Page 201 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 173 of 394 Page ID #:7217 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Melva Fite $85.00 $0.00 1 Mercie Martinez‐ EMPLOYEE $78.13 $0.00 1 Michael E. Evans‐ EMPLOYEE $5,539.86 $0.00 6 Michael Jones II‐ EMPLOYEE $2,835.04 $0.00 7 Michael Lisdale $212.00 $0.00 1 Michael P. Moore‐ EMPLOYEE $9,636.31 $0.00 6 Michael Shapiro‐ EMPLOYEE $4,914.35 $0.00 8 Micheal E. Evans‐ EMPLOYEE $1,027.02 $0.00 1 Michelle Towery‐ EMPLOYEE $219.79 $0.00 2 Michelle Wood $120.00 $0.00 1 Minuteman Printing, Inc $12,461.39 $0.00 21 Morrey Distributing $33.46 $0.00 2 M‐Tech Computers Inc $412.69 $0.00 1 Muzak $7,585.68 $0.00 41 MZ Color Graphics $1,525.00 $0.00 3 Nevada Employment Security Division $11,264.39 $0.00 27 New West Distributing, Inc $31.40 $0.00 2 Office Depot $7,050.11 $0.00 21 Paradise Candles $235.42 $0.00 1 Patchwork Pleasure Co. $124.11 $0.00 1 Patricia C. Smith‐ EMPLOYEE $1,069.81 $0.00 2 Pavel Tsygankov‐ EMPLOYEE $986.12 $0.00 2 Payam Pedram $13,779.38 $0.00 10 Pitney Bowes $13,848.86 $0.00 54 Pixie Fashion $66.00 $0.00 1 Printup Graphic Design $13,612.73 $0.00 6 Quality Control Systems $637.00 $0.00 1 R.H.P. $1,634.11 $0.00 1 Rachel Yeilding‐ EMPLOYEE $830.75 $0.00 4 Ram Discount Computer Supplies $42.95 $0.00 1 Rapid Rooter Inc. $1,902.11 $0.00 6 Ray Heating Products $118.75 $0.00 1 Reno Gazette‐Journal $14,460.49 $0.00 24 Reno Lawn and Landscape $1,703.99 $0.00 3 Reno Sparks Convention Center $489,687.63 $0.00 100 Reno Tahoe Radio $1,131.72 $0.00 9 RGJ Custom Publising $4,729.25 $0.00 5 RHP Mechanical Systems $7,090.03 $0.00 10 Richard Ericksen $65,478.50 $0.00 101

Wednesday, February 01, 2012 Page 173 of 394 EXHIBIT B - Page 202 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 174 of 394 Page ID #:7218 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Richard Ericksen‐ EMPLOYEE $268.39 $0.00 1 Rick Boyce $2,000.00 $0.00 1 Rick Holland‐ EMPLOYEE $598.74 $0.00 1 Right on Time Carpet $3,800.00 $0.00 6 Robert Scriven $26,330.08 $0.00 99 Rogelio Galvan‐ EMPLOYEE $3,568.74 $0.00 4 Romana Cerda‐ EMPLOYEE $256.86 $0.00 2 Rosa M. Ayala‐Palomino‐ EMPLOYEE $1,812.37 $0.00 6 Ruth A. Spencer‐ EMPLOYEE $2,629.14 $0.00 3 Sams Club $53.56 $0.00 1 Sandhya Bhakta‐ EMPLOYEE $2,176.34 $0.00 6 Sandra Perez‐ EMPLOYEE $323.22 $0.00 2 Sandra Salazar‐ EMPLOYEE $133.33 $0.00 1 Sara Perez‐ EMPLOYEE $4,533.42 $0.00 14 Scotland Yard Spy Shop $493.82 $0.00 1 Select Electric $1,320.00 $0.00 2 SEO Marketing $604.61 $0.00 5 Shady Windows $2,141.31 $0.00 7 Shawn Hogue‐ EMPLOYEE $1,888.22 $0.00 6 Sheila Kull‐ EMPLOYEE $34.38 $0.00 1 Shop Ko $321.69 $0.00 1 SimplexGrinnell LLC $2,225.05 $0.00 7 Sir Speedy Printing $6,521.21 $0.00 14 Sky Media $838.52 $0.00 2 Smiths $1,813.79 $0.00 18 SNDMarketing.com $79.95 $0.00 1 Sophia M. Rivas‐ EMPLOYEE $4,558.57 $0.00 8 Southern Wine and Spirits $928.55 $0.00 3 Sparks Tribune/Big Nickel $5,259.57 $0.00 5 State of Nevada $180.00 $0.00 1 Stephen Cronberger‐ EMPLOYEE $300.00 $0.00 1 Steven Cronberger‐ EMPLOYEE $552.06 $0.00 1 Steven Saari‐ EMPLOYEE $1,296.04 $0.00 2 Supreme Plumbing $238.05 $0.00 1 Swim Pool and Spa Consultants $225.00 $0.00 1 Sylvia Hampton‐ EMPLOYEE $28.00 $0.00 1 Tahoe Supply Company $17,220.56 $0.00 22 Tamera Bulkeley‐ EMPLOYEE $25.00 $0.00 1 Tavern Products $6,868.17 $0.00 33

Wednesday, February 01, 2012 Page 174 of 394 EXHIBIT B - Page 203 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 175 of 394 Page ID #:7219 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Tech Financial $330.38 $0.00 1 Terry L. Patterson‐ EMPLOYEE $938.73 $0.00 4 Thomas L. Church‐ EMPLOYEE $317.92 $0.00 2 Thomas M. Edwards‐ EMPLOYEE $3,536.14 $0.00 8 THP Mechanical Systems $527.33 $0.00 1 Timothy Prentiss‐ EMPLOYEE $530.92 $0.00 3 Tom Hall $6,000.00 $0.00 1 Top Coat Refinishing $400.00 $0.00 2 Trans Global Travel $11.00 $0.00 1 Travel Click $184.24 $0.00 2 TravelHero.com $13.50 $0.00 1 TravelNow.com, Inc $33.00 $0.00 1 Tri‐City Weekly $1,558.00 $0.00 4 Trisha A. Loewen‐ EMPLOYEE $171.08 $0.00 1 Univision $24,491.00 $0.00 10 Upper Canada Soap and Candle Corporation $271.82 $0.00 1 UPS $302.11 $0.00 4 US Postal Service $10,989.65 $0.00 28 Veronica Hernandez‐ EMPLOYEE $43.29 $0.00 1 VESCO $600.00 $0.00 1 VIA Magazine $62,560.41 $0.00 18 Vicki Dunn‐ EMPLOYEE $174.71 $0.00 1 Victoria Peterson‐ EMPLOYEE $1,529.45 $0.00 5 Viliamu Jololi $105.00 $0.00 4 Vivian Blanco‐ EMPLOYEE $195.12 $0.00 2 Western Nevada Supply Company $1,710.97 $0.00 13 WorkCare Northwest $23,294.85 $0.00 27 Yellow Pages, Inc $588.00 $0.00 1 Yessica Aguilera‐ EMPLOYEE $28,822.79 $0.00 69 Young Electric Sign Company $15,829.00 $0.00 41 Yvonne Lopez‐ EMPLOYEE $8,902.07 $0.00 16 Zulema Ruiz‐ EMPLOYEE $20,602.46 $0.00 29

$2,213,292.34 $0.00

Wednesday, February 01, 2012 Page 175 of 394 EXHIBIT B - Page 204 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 176 of 394 Page ID #:7220 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn PAYMENTS FOR FARAHI PERSONAL EXPENSES NAME DISBURSEMENTS RECEIPTS COUNT A.I. Credit Corporation $1,376.01 $0.00 11 A‐1 Security $5,290.30 $0.00 21 AFLAC Insurance $1,458.20 $0.00 21 Allied National Appliances Sales $1,699.56 $0.00 1 ARC Medcenters $90.00 $0.00 3 Bargain Fair $1,371.20 $0.00 1 Batteries Included $619.43 $0.00 3 Beverly Clark Collection $333.31 $0.00 1 Burgarello Alarm $1,480.03 $0.00 21 Candy Connection $164.00 $0.00 3 Chase Automotive Finance $10,423.95 $0.00 9 City of Beverly Hills $1,354.59 $0.00 5 Comstock Wine and Spirits $15,123.38 $0.00 68 Concentra $504.00 $0.00 1 Corwyn Beverage, Inc. $32.10 $0.00 1 Custom Care, Inc $576.62 $0.00 2 Delivery Diner, Inc. $300.00 $0.00 1 E. Torkan Insurance Services $1,905.00 $0.00 1 Ecolab $2,311.63 $0.00 9 Employers Insurance Company of Nevada $12,750.08 $0.00 11 Farmers Brothers Coffee $3,929.12 $0.00 17 Fast Glass $161.00 $0.00 1 Fireman's Fund Insurance $8,512.74 $0.00 7 Granger $25.37 $0.00 1 Greenleaf Wholesale Florist, Inc $1,294.18 $0.00 8 Howard's Jewelry $174.62 $0.00 1 Janet Collection $2,493.00 $0.00 1 King Jewelry $2,650.00 $0.00 3 La Bella Vita $487.62 $0.00 2 Los Compadres Restaurant $539.00 $0.00 1 MacKenzie Insurance Agencies, Inc. $1,085.88 $0.00 1 Muzak $560.77 $0.00 1 Nevada Care, Inc $2,989.77 $0.00 7 Nevada Casting Group, Inc $720.00 $0.00 1 Nevada Department of Health $196.00 $0.00 2

Wednesday, February 01, 2012 Page 176 of 394 EXHIBIT B - Page 205 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 177 of 394 Page ID #:7221 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Nevada Department of Motor Vehicles $200.00 $0.00 1 Nevada Department of Transportation $1,448.73 $0.00 4 Nevada Secretary of State $1,385.00 $0.00 14 New York Life Insurance $469.50 $0.00 3 Occupational Health Center $243.00 $0.00 3 Okada Gem $1,204.00 $0.00 1 Orkin, Inc $2,070.02 $0.00 20 Pacific Coast Home Furnishings $11,919.00 $0.00 1 Pepsi‐Cola $1,401.60 $0.00 6 Pipedream Products, Inc $417.29 $0.00 1 Raley's $2,874.44 $0.00 21 Reno Mattress Co. $2,297.83 $0.00 2 Rosh Antiques $8,300.00 $0.00 1 Sands Hotel and Casino $1,224.92 $0.00 1 Silver State Coffee Water Service $2,659.19 $0.00 24 Southwest Airlines $50.00 $0.00 1 The Adult Super Source $293.22 $0.00 3 The Jelly Donut $391.51 $0.00 3 The Travel Advisors, Inc $21.00 $0.00 1 Used Computer Warehouse $428.43 $0.00 1 Washoe County Health Dept $3,993.93 $0.00 22 Zyrka Custom Mattress $13,368.20 $0.00 5

$141,643.27 $0.00

Wednesday, February 01, 2012 Page 177 of 394 EXHIBIT B - Page 206 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 178 of 394 Page ID #:7222 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn PAYMENTS RELATED TO FARAHI RESIDENCE NAME DISBURSEMENTS RECEIPTS COUNT Arturo Aranda $405.00 $0.00 5 Creations by Alan Stuart, Inc $259.38 $0.00 1 Roto Rooter $337.78 $0.00 1 Timberline Pools and Spas, Inc $18,500.00 $0.00 3 Waters Excavation, Inc. $1,279.56 $0.00 6

$20,781.72 $0.00

Wednesday, February 01, 2012 Page 178 of 394 EXHIBIT B - Page 207 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 179 of 394 Page ID #:7223 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn PAYMENTS TO CREDIT CARD COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT American Express $227,341.77 $0.00 102 Bank of America $5,127.44 $0.00 4 Bank of the West $1,038.46 $0.00 2 Bloomingdale's $5,077.68 $0.00 2 Chase $2,320.98 $0.00 2 Citibank $15,872.41 $0.00 37 Federated Visa $6,351.36 $0.00 1 MBNA America_0604 $13,158.93 $0.00 18 Platinum Plus for Business $273.10 $0.00 2 US Bank $3,599.86 $0.00 1 Wells Fargo $378.26 $0.00 7

$280,540.25 $0.00

Wednesday, February 01, 2012 Page 179 of 394 EXHIBIT B - Page 208 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 180 of 394 Page ID #:7224 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn LEGAL AND ALL OTHER PROFESSIONAL FEES NAME DISBURSEMENTS RECEIPTS COUNT Charles R. Zeh, Esq. $15,332.75 $0.00 10 Dennis R. Rogers Ltd. $4,904.50 $400.00 5 Fragner Law Corporation $6,299.50 $0.00 3 Hale Lane $872.50 $0.00 1 Henderson & Morgan, LLC $450.00 $0.00 3 James Shields Beasley $17,299.44 $0.00 2 Karen Afra $1,000.00 $0.00 1 McGinney and Associates $1,900.00 $0.00 1 Michael R Stevenson, CPA $525.00 $0.00 1

$48,583.69 $400.00

Wednesday, February 01, 2012 Page 180 of 394 EXHIBIT B - Page 209 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 181 of 394 Page ID #:7225 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn PAYMENTS FOR UTILITIES NAME DISBURSEMENTS RECEIPTS COUNT Airgas $1,525.14 $0.00 34 AT&T $28,281.68 $0.00 121 Charter Communications $33,100.32 $0.00 44 Cingular Wireless $10,957.47 $0.00 45 City of Reno $69,569.07 $0.00 62 Conway Communications $1,893.92 $0.00 4 Crystal Springs $2,631.02 $0.00 36 E Meritus Communications $2,129.38 $0.00 19 Excel Telecommunications $1,197.86 $0.00 19 Great Basin Internet Services, Inc $2,029.22 $0.00 23 Nevada Bell $48,022.74 $0.00 14 Paetec Communications, Inc $8,965.81 $0.00 44 SBC $85,052.26 $0.00 110 Sierra Pacific Power Company $311,338.13 $0.00 133 Southern California Edison $1,402.32 $0.00 14 Sprint $10.62 $0.00 2 T Mobile $3,180.67 $0.00 18 Truckee Meadows Water Authority $36,351.25 $0.00 96 Verizon Wireless $16,490.02 $0.00 62 Waste Management $23,083.76 $0.00 62

$687,212.66 $0.00

Wednesday, February 01, 2012 Page 181 of 394 EXHIBIT B - Page 210 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 182 of 394 Page ID #:7226 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn FEDERAL TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Internal Revenue Service $252,844.48 $0.00 152

$252,844.48 $0.00

Wednesday, February 01, 2012 Page 182 of 394 EXHIBIT B - Page 211 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 183 of 394 Page ID #:7227 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn LOCAL TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Contra Costa County $11,258.32 $0.00 53 Los Angeles County Tax Collector $53,523.04 $0.00 5 Washoe County Treasurer $151,767.95 $0.00 27

$216,549.31 $0.00

Wednesday, February 01, 2012 Page 183 of 394 EXHIBIT B - Page 212 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 184 of 394 Page ID #:7228 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn STATE TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Nevada Department of Taxation $34,500.32 $0.00 87 State Disbunit $2,109.88 $0.00 13

$36,610.20 $0.00

Wednesday, February 01, 2012 Page 184 of 394 EXHIBIT B - Page 213 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 185 of 394 Page ID #:7229 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn UNIDENTIFIED DISBURSEMENTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $63,692.71 $0.00 15 Unknown $1,434.61 $0.00 1

$65,127.32 $0.00

Wednesday, February 01, 2012 Page 185 of 394 EXHIBIT B - Page 214 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 186 of 394 Page ID #:7230 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Triple "J" Plus, LLC DBA Adventure Inn RELATED TRANSFER DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Adventure Inn $140,595.41 $0.00 218 Adventure Inn_SWB_1819 $16,675.65 $0.00 30 Adventure Inn_SWB_1820 $574,331.32 $0.00 169 Adventure Inn_USB_1814 $20,000.00 $0.00 2 Farahi Family Trust_SWB_1841 $2,739,879.97 $0.00 44 Farahi Family Trust_SWB_3158 $50,000.00 $0.00 1 Gissou Farahi $249,774.24 $0.00 3 John Farahi_Bank Leumi_2307 $200,000.00 $0.00 1 John Farahi_BOA_4276 $1,407,000.00 $0.00 33 NPFS_SWB_1798 $50.80 $0.00 2 NPM_BOA_5067 $10,000.00 $0.00 1 PJ Enterprises_BOA_01758 $744,091.89 $0.00 40

$6,152,399.28 $0.00

Wednesday, February 01, 2012 Page 186 of 394 EXHIBIT B - Page 215 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 187 of 394 Page ID #:7231 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

P.J., Enterprises, LLC FUNDS RECEIVED FROM INVESTORS NAME DISBURSEMENTS RECEIPTS COUNT NAMCO Capital Group $0.00 $49,724.95 11

$0.00 $49,724.95

Wednesday, February 01, 2012 Page 187 of 394 EXHIBIT B - Page 216 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 188 of 394 Page ID #:7232 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC FUNDS FROM INDIVIDUALS / COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Geary Building, LLC $0.00 $75,000.00 5

$0.00 $75,000.00

Wednesday, February 01, 2012 Page 188 of 394 EXHIBIT B - Page 217 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 189 of 394 Page ID #:7233 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC FUNDS FROM TITLE / ESCROW COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Woodland West Escrow, Inc. $0.00 $62,537.79 1

$0.00 $62,537.79

Wednesday, February 01, 2012 Page 189 of 394 EXHIBIT B - Page 218 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 190 of 394 Page ID #:7234 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC LOANS RECEIVED / REPAID NAME DISBURSEMENTS RECEIPTS COUNT Parviz Banafshe $0.00 $380,000.00 1

$0.00 $380,000.00

Wednesday, February 01, 2012 Page 190 of 394 EXHIBIT B - Page 219 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 191 of 394 Page ID #:7235 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC MISCELLANEOUS RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT California Secretary of State $0.00 $2,539.21 1 PJ Enterprises_BOA_01758 ‐ Adjustment $0.00 $8,000.00 1 Verizon Wireless $0.00 $44.31 1

$0.00 $10,583.52

Wednesday, February 01, 2012 Page 191 of 394 EXHIBIT B - Page 220 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 192 of 394 Page ID #:7236 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC UNIDENTIFIED RECEIPTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT Bank of America $0.00 $136,323.04 1 US Bank $0.00 $40,000.00 1

$0.00 $176,323.04

Wednesday, February 01, 2012 Page 192 of 394 EXHIBIT B - Page 221 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 193 of 394 Page ID #:7237 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC RELATED TRANSFER RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT Adventure Inn_SWB_1819 $0.00 $816,387.09 42 Farahi Family Trust_SWB_1841 $0.00 $917,500.00 41 John Farahi $0.00 $3,958.33 1 PJ Enterprises_BOA_01758 $0.00 $46,282.78 2

$0.00 $1,784,128.20

Wednesday, February 01, 2012 Page 193 of 394 EXHIBIT B - Page 222 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 194 of 394 Page ID #:7238 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC PAYMENTS TO INDIVIDUALS / COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Jack Farahi $63,482.06 $0.00 13

$63,482.06 $0.00

Wednesday, February 01, 2012 Page 194 of 394 EXHIBIT B - Page 223 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 195 of 394 Page ID #:7239 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC PAYMENTS TO TITLE / ESCROW COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT United Escrow $400.00 $0.00 1 Woodland West Escrow, Inc. $650.00 $0.00 1

$1,050.00 $0.00

Wednesday, February 01, 2012 Page 195 of 394 EXHIBIT B - Page 224 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 196 of 394 Page ID #:7240 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC REPAYMENT OF BORROWED FUNDS NAME DISBURSEMENTS RECEIPTS COUNT Bank Leumi_Loan_9627 $100,000.00 $0.00 1 Washington Mutual_Loan_7248 $54,015.00 $0.00 8 Wells Fargo $66,000.00 $0.00 8 Wells Fargo_Loan_1912 $148,500.00 $0.00 18

$368,515.00 $0.00

Wednesday, February 01, 2012 Page 196 of 394 EXHIBIT B - Page 225 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 197 of 394 Page ID #:7241 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC LOANS TO 3RD PARTY NAME DISBURSEMENTS RECEIPTS COUNT Azizollah Farahi $7,567.00 $0.00 19 Parviz Banafshe $132,176.09 $0.00 68 Payum Banafshe $60,000.00 $0.00 2

$199,743.09 $0.00

Wednesday, February 01, 2012 Page 197 of 394 EXHIBIT B - Page 226 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 198 of 394 Page ID #:7242 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT Bank of America $20.00 $0.00 2 PJ Enterprises_BOA_01758 $648.35 $0.00 27

$668.35 $0.00

Wednesday, February 01, 2012 Page 198 of 394 EXHIBIT B - Page 227 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 199 of 394 Page ID #:7243 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC MISCELLANEOUS DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Paul's World Mission $72.00 $0.00 1

$72.00 $0.00

Wednesday, February 01, 2012 Page 199 of 394 EXHIBIT B - Page 228 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 200 of 394 Page ID #:7244 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC OPERATING EXPENSE NAME DISBURSEMENTS RECEIPTS COUNT AHS $2,152.00 $0.00 2 Geary Building, LLC $75,000.00 $0.00 5 P.Pedram.Com $2,000.00 $0.00 2

$79,152.00 $0.00

Wednesday, February 01, 2012 Page 200 of 394 EXHIBIT B - Page 229 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 201 of 394 Page ID #:7245 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC PAYMENTS FOR FARAHI PERSONAL EXPENSES NAME DISBURSEMENTS RECEIPTS COUNT Accomplish Termite Control $900.00 $0.00 1 A‐CO Temporary Power $244.62 $0.00 7 Agustin Flores $3,774.00 $0.00 7 California Fair Plan Association $524.20 $0.00 1 City of Beverly Hills $10,596.63 $0.00 27 E. Torkan Insurance Services $13,305.25 $0.00 4 Fireman's Fund Insurance $7,945.76 $0.00 1

$37,290.46 $0.00

Wednesday, February 01, 2012 Page 201 of 394 EXHIBIT B - Page 230 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 202 of 394 Page ID #:7246 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC PAYMENTS RELATED TO FARAHI RESIDENCE NAME DISBURSEMENTS RECEIPTS COUNT Mike Lolo $150.00 $0.00 1 Pablo Rodriguez $6,585.00 $0.00 22 Royal Blue Pool Service $688.00 $0.00 5 Royal Stone, Inc. $75.00 $0.00 1 Young Tae Chung $615.00 $0.00 5

$8,113.00 $0.00

Wednesday, February 01, 2012 Page 202 of 394 EXHIBIT B - Page 231 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 203 of 394 Page ID #:7247 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC LEGAL AND ALL OTHER PROFESSIONAL FEES NAME DISBURSEMENTS RECEIPTS COUNT Dennis R. Rogers Ltd. $4,620.00 $0.00 2 Fragner Law Corporation $1,907.00 $0.00 1 FSPW Law, LLP $1,837.50 $0.00 2 Liner Yankelevitz $1,088.00 $0.00 1

$9,452.50 $0.00

Wednesday, February 01, 2012 Page 203 of 394 EXHIBIT B - Page 232 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 204 of 394 Page ID #:7248 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC PAYMENTS FOR UTILITIES NAME DISBURSEMENTS RECEIPTS COUNT Southern California Edison $11,409.23 $0.00 26 The Gas Company $9,036.51 $0.00 33

$20,445.74 $0.00

Wednesday, February 01, 2012 Page 204 of 394 EXHIBIT B - Page 233 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 205 of 394 Page ID #:7249 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC LOCAL TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Los Angeles County Tax Collector $114,901.18 $0.00 9

$114,901.18 $0.00

Wednesday, February 01, 2012 Page 205 of 394 EXHIBIT B - Page 234 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 206 of 394 Page ID #:7250 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC STATE TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Franchise Tax Board $8,713.51 $0.00 12

$8,713.51 $0.00

Wednesday, February 01, 2012 Page 206 of 394 EXHIBIT B - Page 235 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 207 of 394 Page ID #:7251 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC UNIDENTIFIED DISBURSEMENTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT Gary Schnitzer $6,750.00 $0.00 1 Unidentified $16,276.00 $0.00 4

$23,026.00 $0.00

Wednesday, February 01, 2012 Page 207 of 394 EXHIBIT B - Page 236 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 208 of 394 Page ID #:7252 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC RELATED TRANSFER DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT 1031_SWB_2271 $193,945.30 $0.00 1 Adventure Inn $124,620.00 $0.00 6 Adventure Inn_SWB_1819 $727,352.54 $0.00 34 John Farahi $497,754.91 $0.00 6 NPFS_SWB_1798 $18,000.00 $0.00 1

$1,561,672.75 $0.00

Wednesday, February 01, 2012 Page 208 of 394 EXHIBIT B - Page 237 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 209 of 394 Page ID #:7253 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 P.J., Enterprises, LLC UNKNOWN NAME DISBURSEMENTS RECEIPTS COUNT US Bank $600.00 $0.00 3

$600.00 $0.00

Wednesday, February 01, 2012 Page 209 of 394 EXHIBIT B - Page 238 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 210 of 394 Page ID #:7254 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

Parsi Investments LLC FUNDS RECEIVED FROM INVESTORS NAME DISBURSEMENTS RECEIPTS COUNT Hamid Reza Mozaffarian and Shahrzad Salimi Revocab $0.00 $1,000,000.00 1 Hooshang Soltani Tabrizi $0.00 $100,000.00 1 Monir Sedighi $0.00 $130,000.00 1 Shohreh Mohtashemi $0.00 $975,000.00 2 Tahmineh Rashidi Ghadrdan $0.00 $200,000.00 1

$0.00 $2,405,000.00

Wednesday, February 01, 2012 Page 210 of 394 EXHIBIT B - Page 239 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 211 of 394 Page ID #:7255 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Parsi Investments LLC BORROWED FUNDS NAME DISBURSEMENTS RECEIPTS COUNT SWB_Loan_4002 $0.00 $1,000,000.00 1

$0.00 $1,000,000.00

Wednesday, February 01, 2012 Page 211 of 394 EXHIBIT B - Page 240 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 212 of 394 Page ID #:7256 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Parsi Investments LLC PURCHASE OF CD / ROLLOVER OF CD AS IDENTIFIED THROUGH CD STATEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Parsi_BOA_3980 $0.00 $2,018.75 1 Parsi_SWB_5535 $0.00 $1,000,000.00 1

$0.00 $1,002,018.75

Wednesday, February 01, 2012 Page 212 of 394 EXHIBIT B - Page 241 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 213 of 394 Page ID #:7257 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Parsi Investments LLC REVERSAL OF BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT Parsi_SWB_5535 $0.00 $7.09 1

$0.00 $7.09

Wednesday, February 01, 2012 Page 213 of 394 EXHIBIT B - Page 242 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 214 of 394 Page ID #:7258 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Parsi Investments LLC INTEREST INCOME NAME DISBURSEMENTS RECEIPTS COUNT Parsi_BOA_2119 $0.00 $14,628.15 5 Parsi_BOA_2186 $0.00 $11,411.52 4 Parsi_SWB_546 $0.00 $5,011.37 12

$0.00 $31,051.04

Wednesday, February 01, 2012 Page 214 of 394 EXHIBIT B - Page 243 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 215 of 394 Page ID #:7259 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Parsi Investments LLC UNIDENTIFIED RECEIPTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT Unidentified $0.00 $9,000.00 1

$0.00 $9,000.00

Wednesday, February 01, 2012 Page 215 of 394 EXHIBIT B - Page 244 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 216 of 394 Page ID #:7260 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Parsi Investments LLC RELATED TRANSFER RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT Farahi Family Trust_SWB_3158 $0.00 $641,000.00 6 Parsi_SWB_546 $0.00 $3,569,367.89 53 Parsi_SWB_5535 $0.00 $3,564,356.88 11

$0.00 $7,774,724.77

Wednesday, February 01, 2012 Page 216 of 394 EXHIBIT B - Page 245 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 217 of 394 Page ID #:7261 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Parsi Investments LLC PAYMENTS TO INVESTORS NAME DISBURSEMENTS RECEIPTS COUNT Hamid Reza Mozaffarian and Shahrzad Salimi Revocab $82,016.44 $0.00 13 Hooshang Soltani Tabrizi $46,128.77 $0.00 14 Monir Sedighi $57,961.09 $0.00 13 Shohreh Mohtashemi $692,216.45 $0.00 15 Tahmineh Rashidi Ghadrdan $206,468.15 $0.00 9

$1,084,790.90 $0.00

Wednesday, February 01, 2012 Page 217 of 394 EXHIBIT B - Page 246 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 218 of 394 Page ID #:7262 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Parsi Investments LLC WITHDRAWALS FROM CD AS IDENTIFIED THROUGH CD ACCOUNT STATEMENTS NAME DISBURSEMENTS RECEIPTS COUNT John Farahi_BOA_2989 $2,012,028.93 $0.00 3

$2,012,028.93 $0.00

Wednesday, February 01, 2012 Page 218 of 394 EXHIBIT B - Page 247 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 219 of 394 Page ID #:7263 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Parsi Investments LLC BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT Parsi_SWB_5535 $1,044.52 $0.00 22

$1,044.52 $0.00

Wednesday, February 01, 2012 Page 219 of 394 EXHIBIT B - Page 248 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 220 of 394 Page ID #:7264 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Parsi Investments LLC OPERATING EXPENSE NAME DISBURSEMENTS RECEIPTS COUNT Navid Sohrabi $40,625.00 $0.00 11

$40,625.00 $0.00

Wednesday, February 01, 2012 Page 220 of 394 EXHIBIT B - Page 249 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 221 of 394 Page ID #:7265 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Parsi Investments LLC LEGAL AND ALL OTHER PROFESSIONAL FEES NAME DISBURSEMENTS RECEIPTS COUNT Ramineh, Fani, and Nowakhtar LLP $1,000.00 $0.00 1

$1,000.00 $0.00

Wednesday, February 01, 2012 Page 221 of 394 EXHIBIT B - Page 250 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 222 of 394 Page ID #:7266 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Parsi Investments LLC RELATED TRANSFER DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Farahi Family Trust_SWB_3158 $930,000.00 $0.00 4 Parsi_BOA_2119 $1,000,000.00 $0.00 1 Parsi_BOA_2186 $1,000,000.00 $0.00 1 Parsi_SWB_546 $3,564,356.70 $0.00 10 Parsi_SWB_5535 $3,568,874.57 $0.00 51

$10,063,231.27 $0.00

Wednesday, February 01, 2012 Page 222 of 394 EXHIBIT B - Page 251 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 223 of 394 Page ID #:7267 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

Winner's Realty FUNDS RECEIVED FROM INVESTORS NAME DISBURSEMENTS RECEIPTS COUNT A.J. Enterprises $0.00 $65,000.00 1 Joseph Golshan $0.00 $19,000.00 1 M.J. Enterprises $0.00 $65,000.00 1 Yousef Eshaghzadeh $0.00 $310,000.00 2

$0.00 $459,000.00

Wednesday, February 01, 2012 Page 223 of 394 EXHIBIT B - Page 252 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 224 of 394 Page ID #:7268 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty FUNDS FROM INDIVIDUALS / COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Jack Farahi $0.00 $70,000.00 1

$0.00 $70,000.00

Wednesday, February 01, 2012 Page 224 of 394 EXHIBIT B - Page 253 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 225 of 394 Page ID #:7269 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty MISCELLANEOUS RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT Encompass Insurance Company $0.00 $1,887.00 2

$0.00 $1,887.00

Wednesday, February 01, 2012 Page 225 of 394 EXHIBIT B - Page 254 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 226 of 394 Page ID #:7270 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty UNIDENTIFIED RECEIPTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT Miscellaneous Credit $0.00 $65,000.00 1 Unavailable per Bank $0.00 $11,625.00 1

$0.00 $76,625.00

Wednesday, February 01, 2012 Page 226 of 394 EXHIBIT B - Page 255 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 227 of 394 Page ID #:7271 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty RELATED TRANSFER RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT Farahi Family Trust_SWB_1841 $0.00 $1,639,000.00 105 Farahi Family Trust_SWB_3158 $0.00 $168,000.00 5 Newpoint Real Estate_BOA_2225 $0.00 $50,000.00 1

$0.00 $1,857,000.00

Wednesday, February 01, 2012 Page 227 of 394 EXHIBIT B - Page 256 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 228 of 394 Page ID #:7272 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty PAYMENTS TO INVESTORS NAME DISBURSEMENTS RECEIPTS COUNT A.J. Enterprises $130,052.03 $0.00 2 Crystal Hossainkall $11,102.63 $0.00 1 Farzad Essapour $16,527.68 $0.00 2 Homan Taghdiri $10,875.59 $0.00 5 Manoucher Abayhoudian $4,800.00 $0.00 1 Mehrdad Moradzadeh $66,381.61 $0.00 7 Payum Banafshe $1,500.00 $0.00 1 Roxanne Golshan $19,000.00 $0.00 1 Violette Riscinto $34,200.00 $0.00 1

$294,439.54 $0.00

Wednesday, February 01, 2012 Page 228 of 394 EXHIBIT B - Page 257 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 229 of 394 Page ID #:7273 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty REPAYMENT OF BORROWED FUNDS NAME DISBURSEMENTS RECEIPTS COUNT Western Title_Loan_4060 $359,851.00 $0.00 64

$359,851.00 $0.00

Wednesday, February 01, 2012 Page 229 of 394 EXHIBIT B - Page 258 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 230 of 394 Page ID #:7274 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT NPFS_SWB_1798 $32.82 $0.00 1 Winners Realty_SWB_1808 $221.17 $0.00 3

$253.99 $0.00

Wednesday, February 01, 2012 Page 230 of 394 EXHIBIT B - Page 259 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 231 of 394 Page ID #:7275 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty MISCELLANEOUS DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Alert Israel $1,226.00 $0.00 1 Bloomberg Finance LLP $5,750.00 $0.00 1 California New Star $400.00 $0.00 1 Child Foundation $2,500.00 $0.00 1 Greater Las Vegas Association of Realtors $2,899.00 $0.00 7 International Security Affiliates $500.00 $0.00 1 Nessah Synagogue $11,000.00 $0.00 1 Nevada Association of Realtors $60.00 $0.00 1 Nevada Department of Business & Insustry Real estat $220.00 $0.00 1 OHR Haemet Institute $2,600.00 $0.00 1 Republican Jewish Coalition $2,000.00 $0.00 2 Shabani & Shabani $1,882.09 $0.00 1 Yashad $2,600.00 $0.00 1

$33,637.09 $0.00

Wednesday, February 01, 2012 Page 231 of 394 EXHIBIT B - Page 260 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 232 of 394 Page ID #:7276 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty OPERATING EXPENSE NAME DISBURSEMENTS RECEIPTS COUNT ABC Mini Storage $55.00 $0.00 1 Barrister Executive Suites $6,390.42 $0.00 4 Brooks Paley $1,217.89 $0.00 4 California Secretary of State $875.00 $0.00 8 Digital Promotion Group $1,150.00 $0.00 1 Edward Ferguson $75,000.00 $0.00 2 Evergreen Note Servicing $109,320.99 $0.00 20 Federal Express $335.49 $0.00 3 Jason Hilger $5,800.00 $0.00 16 Joshua Hart $22.71 $0.00 1 KIRN Radio $2,152.00 $0.00 12 Naeema Crittall $186.15 $0.00 1 Navid Sohrabi $30,230.30 $0.00 13 Postmaster $94.00 $0.00 1 Richard Ericksen $1,500.00 $0.00 3 Sierra Surveying Inc $1,470.00 $0.00 1 State of Nevada $560.00 $0.00 4

$236,359.95 $0.00

Wednesday, February 01, 2012 Page 232 of 394 EXHIBIT B - Page 261 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 233 of 394 Page ID #:7277 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty PAYMENTS FOR FARAHI PERSONAL EXPENSES NAME DISBURSEMENTS RECEIPTS COUNT ADT Security Services, Inc $2,278.02 $0.00 10 American City Pest Control $828.50 $0.00 17 Anthem Blue Cross of California $24,480.00 $0.00 36 City of Beverly Hills $8,422.49 $0.00 10 Cool Breeze Production, Inc $25,756.82 $0.00 10 Encompass Insurance Company $8,766.09 $0.00 30 Fireman's Fund Insurance $3,277.68 $0.00 13 Harry Lewis $523,387.10 $0.00 13 Kamy Electic $600.00 $0.00 1 Kenneth Earl Young $500.00 $0.00 1 Star Light Parking Service Co. $4,382.50 $0.00 1

$602,679.20 $0.00

Wednesday, February 01, 2012 Page 233 of 394 EXHIBIT B - Page 262 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 234 of 394 Page ID #:7278 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty PAYMENTS RELATED TO FARAHI RESIDENCE NAME DISBURSEMENTS RECEIPTS COUNT Arturo Aranda $255.00 $0.00 2 Chase_Mortgage_9658 $2,290.98 $0.00 1 Hi Sources $380.00 $0.00 1 Southern California Electronics $835.00 $0.00 1 Stone Creek Landworks $2,124.81 $0.00 18

$5,885.79 $0.00

Wednesday, February 01, 2012 Page 234 of 394 EXHIBIT B - Page 263 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 235 of 394 Page ID #:7279 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty PAYMENTS TO CREDIT CARD COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT American Express $127,253.79 $0.00 82 Citibank $7,417.43 $0.00 6 MBNA America_0604 $3,006.00 $0.00 6 Wells Fargo $3,807.14 $0.00 5

$141,484.36 $0.00

Wednesday, February 01, 2012 Page 235 of 394 EXHIBIT B - Page 264 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 236 of 394 Page ID #:7280 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty LEGAL AND ALL OTHER PROFESSIONAL FEES NAME DISBURSEMENTS RECEIPTS COUNT Charles R. Zeh, Esq. $19,650.98 $0.00 5 Dennis R. Rogers Ltd. $15,023.00 $0.00 4 Fragner Law Corporation $1,767.00 $0.00 2 Hale Lane $63,476.00 $0.00 32 Hatzalah Yehuda and Shomron $3,600.00 $0.00 1 Henderson & Morgan, LLC $518.11 $0.00 4 Hoffman Test Guinan Cullier $12,215.10 $0.00 2 HUJ PUJ Corporation $23,529.12 $0.00 12 James Shields Beasley $73,311.45 $0.00 11 Liner Yankelevitz $4,638.50 $0.00 4 Michael R Stevenson, CPA $175.00 $0.00 1 Morrison Foerster $5,415.20 $0.00 1

$223,319.46 $0.00

Wednesday, February 01, 2012 Page 236 of 394 EXHIBIT B - Page 265 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 237 of 394 Page ID #:7281 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty PAYMENTS FOR UTILITIES NAME DISBURSEMENTS RECEIPTS COUNT City of Reno $527.39 $0.00 3 Coast Communications $1,938.00 $0.00 3 SBC $1,706.50 $0.00 33 Southern California Edison $22,829.57 $0.00 17 Sprint $188.79 $0.00 1 T Mobile $2,211.22 $0.00 23 The Gas Company $5,066.37 $0.00 16 Titanium Wireless Inc $562.86 $0.00 1 Verizon Wireless $10,194.17 $0.00 46

$45,224.87 $0.00

Wednesday, February 01, 2012 Page 237 of 394 EXHIBIT B - Page 266 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 238 of 394 Page ID #:7282 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty FEDERAL TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Internal Revenue Service $1,199.92 $0.00 3

$1,199.92 $0.00

Wednesday, February 01, 2012 Page 238 of 394 EXHIBIT B - Page 267 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 239 of 394 Page ID #:7283 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty LOCAL TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Washoe County Treasurer $255.24 $0.00 1

$255.24 $0.00

Wednesday, February 01, 2012 Page 239 of 394 EXHIBIT B - Page 268 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 240 of 394 Page ID #:7284 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty STATE TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Nevada Department of Taxation $600.00 $0.00 9

$600.00 $0.00

Wednesday, February 01, 2012 Page 240 of 394 EXHIBIT B - Page 269 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 241 of 394 Page ID #:7285 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty UNIDENTIFIED DISBURSEMENTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $20,222.67 $0.00 2

$20,222.67 $0.00

Wednesday, February 01, 2012 Page 241 of 394 EXHIBIT B - Page 270 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 242 of 394 Page ID #:7286 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Winner's Realty RELATED TRANSFER DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Farahi Family Trust_SWB_1841 $75,000.00 $0.00 1 John Farahi $105,957.86 $0.00 8 Joshua Farahi $730.00 $0.00 1 NPM_BOA_5067 $20,000.00 $0.00 1 Winners Realty_SWB_1808 $1,629.52 $0.00 51

$203,317.38 $0.00

Wednesday, February 01, 2012 Page 242 of 394 EXHIBIT B - Page 271 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 243 of 394 Page ID #:7287 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

Farahi Family Trust FUNDS FROM INDIVIDUALS / COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Alex Hakakian Real Estate Account $0.00 $13,750.00 1 Allied Installment Collection Services $0.00 $14,417.39 1 Azita Torkan $0.00 $807,020.00 2 Azizollah Farahi $0.00 $180,000.00 1 Bahram Farahi $0.00 $16,552,971.07 22 Bijan Basseri $0.00 $250,000.00 1 Bradley Benjamin $0.00 $12,648.50 3 Dean Witter Reynolds $0.00 $50,870.00 1 Dorian Langdon $0.00 $11,000.00 2 Edna Davidi $0.00 $30,000.00 2 Jack Farahi $0.00 $1,240.00 2 Janet Refon $0.00 $4,000.00 1 Jila Farahi $0.00 $750,000.00 1 John Farahi Jr. $0.00 $3,448.82 4 Joseph Golshan $0.00 $400,000.00 1 Kevin M. Harr $0.00 $74,000.00 1 Koval Flamingo, LLC dba The Meridian at Hughes Ctr. $0.00 $3,310.83 1 Lila Banafshe $0.00 $30,000.00 1 Maher Magbouleh $0.00 $50,000.00 1 Mahin Farahi $0.00 $82,431.07 30 Man Financial Inc. $0.00 $1,150,000.00 2 Martha J. Tellez‐Reza $0.00 $2,200.00 11 Masoud Eshaghzadeh $0.00 $76,500.00 1 MF Global Inc $0.00 $297,675.77 3 NAMCO Capital Group $0.00 $1,999,950.00 2 Nina Yari $0.00 $690.00 1 Parinaz Farahi $0.00 $385,000.00 3 Paul H. Amiraslan $0.00 $8,489.37 5 Payum Banafshe $0.00 $426,728.99 5 PHC Enterprises, Inc. $0.00 $10,260.00 3 Rebecca Spikings $0.00 $7,700.00 2 Sharareh Ohebsion $0.00 $50,000.00 1 Two Pickwick Plaza $0.00 $2,000,000.00 1 University Credit Union $0.00 $150,000.00 1 V. Nassim $0.00 $16,000.00 1

Wednesday, February 01, 2012 Page 243 of 394 EXHIBIT B - Page 272 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 244 of 394 Page ID #:7288 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 WFS Financial Services $0.00 $800,000.00 1 Yousef Eshaghzadeh $0.00 $1,298,082.00 6

$0.00 $28,000,383.81

Wednesday, February 01, 2012 Page 244 of 394 EXHIBIT B - Page 273 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 245 of 394 Page ID #:7289 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust FUNDS FROM TITLE / ESCROW COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT First American Title Insurance Company $0.00 $100,000.00 1 Land America Commonwealth $0.00 $631.00 1 Sunset Carson , LLC $0.00 $2,987.18 5

$0.00 $103,618.18

Wednesday, February 01, 2012 Page 245 of 394 EXHIBIT B - Page 274 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 246 of 394 Page ID #:7290 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust BORROWED FUNDS NAME DISBURSEMENTS RECEIPTS COUNT American Express $0.00 $175,749.95 4 Bank Leumi $0.00 $4,575,570.29 5 Bank of America $0.00 $4,015,811.25 4 Bank of America_LOC_8968 $0.00 $950,000.00 1 Citibank $0.00 $1,150,000.00 2 Farahi Family Trust_USB_1362 $0.00 $34,054,549.52 23 FIA CSNA $0.00 $250,000.00 4 John Farahi $0.00 $8,850,000.00 7 John Farahi_USB_0014 $0.00 $8,350,000.00 4 John Farahi_USB_1537 $0.00 $158,000.00 1 John Farahi_WF_0309 $0.00 $100,000.00 1 John Farahi_WF_0742 $0.00 $100,000.00 1 MBNA America_0604 $0.00 $49,850.00 1 SWB_Loan_4002 $0.00 $40,099,441.87 86 US Bank $0.00 $150,000.00 1 Wells Fargo $0.00 $1,650,500.00 2

$0.00 $104,679,472.88

Wednesday, February 01, 2012 Page 246 of 394 EXHIBIT B - Page 275 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 247 of 394 Page ID #:7291 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust CASH DEPOSITS (ACTUAL CASH & DEPOSITS WITH CHECKS WRITTEN TO CASH) NAME DISBURSEMENTS RECEIPTS COUNT Cash $0.00 $11,043.01 8

$0.00 $11,043.01

Wednesday, February 01, 2012 Page 247 of 394 EXHIBIT B - Page 276 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 248 of 394 Page ID #:7292 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust REVERSAL OF BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT Clarke American $0.00 $99.25 1 Farahi Family Trust_SWB_1841 $0.00 $1,776.05 9 Farahi Family Trust_USB_1362 $0.00 $45.00 3

$0.00 $1,920.30

Wednesday, February 01, 2012 Page 248 of 394 EXHIBIT B - Page 277 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 249 of 394 Page ID #:7293 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust INTEREST INCOME NAME DISBURSEMENTS RECEIPTS COUNT Farahi Family Trust_CITI_0754 $0.00 $5.81 48 Farahi Family Trust_IDB_3852 $0.00 $4,990.59 51 Farahi Family Trust_SWB_510 $0.00 $108,582.21 65 Farahi Family Trust_USB_1362 $0.00 $95.01 3 Farahi Family Trust_WF_0754 $0.00 $0.06 6 Oil & Gas Distribution $0.00 $8,464.06 3

$0.00 $122,137.74

Wednesday, February 01, 2012 Page 249 of 394 EXHIBIT B - Page 278 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 250 of 394 Page ID #:7294 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust MISCELLANEOUS RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT ADT Security Services, Inc $0.00 $107.47 1 Aetna Health of California $0.00 $937.41 4 All State $0.00 $1,696.06 3 Apple $0.00 $79.00 1 AT&T $0.00 $5.27 3 Autoware Inc. $0.00 $14,250.00 1 Ben Jewelry $0.00 $5,000.00 1 Cedars Sinai Hospital $0.00 $6.79 1 City of Beverly Hills $0.00 $605.90 1 Country Life Insurance Company $0.00 $2,325.00 2 Dan's Pizza Express $0.00 $200.00 1 Desert Club Apartments $0.00 $575.00 1 DirecTV $0.00 $163.01 2 Dr. Naficiy $0.00 $3,055.00 2 Euro‐American Auto Co. Inc. $0.00 $15,682.00 2 Exclusive Dynamic Solutions, Inc. $0.00 $4,261.00 1 Fireman's Fund Insurance $0.00 $6,071.10 4 Four Seasons $0.00 $25.00 1 Harry Lewis $0.00 $18,000.00 1 HB Yamin $0.00 $360.00 1 Kayhan Nourafchan $0.00 $400.00 1 Mani Farmanara $0.00 $1,900.00 1 McCain Victory California $0.00 $26,900.00 1 Mehrnaz Mohtadi‐Rohan $0.00 $100.00 1 Navigators Insurance Company $0.00 $35.00 1 NCC $0.00 $18,557.29 1 Progressive Auto Insurance $0.00 $256.90 2 Reno Floor Litigation Settlement $0.00 $1,014.15 1 Santoro Drigs Walch Kearney $0.00 $120,960.00 1 The Garden City Group, Inc. $0.00 $1,263.78 1 The Sports Club of Beverly Hills $0.00 $657.00 1 UCLA $0.00 $615.00 2

$0.00 $246,064.13

Wednesday, February 01, 2012 Page 250 of 394 EXHIBIT B - Page 279 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 251 of 394 Page ID #:7295 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust FEDERAL TAX REFUNDS NAME DISBURSEMENTS RECEIPTS COUNT Internal Revenue Service $0.00 $1,585,376.03 4

$0.00 $1,585,376.03

Wednesday, February 01, 2012 Page 251 of 394 EXHIBIT B - Page 280 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 252 of 394 Page ID #:7296 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust UNIDENTIFIED RECEIPTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $0.00 $7,818.13 1 Deposited item returned fee $350,000.00 $0.00 1 Unavailable per Bank $0.00 $9,630,008.13 17

$350,000.00 $9,637,826.26

Wednesday, February 01, 2012 Page 252 of 394 EXHIBIT B - Page 281 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 253 of 394 Page ID #:7297 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust RELATED TRANSFER RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT 1031_BOA_5189 $0.00 $1,015,764.42 4 1031_SWB_2271 $0.00 $40,430,738.42 52 1031_SWB_508 $0.00 $416,433.19 2 Adventure Inn_SWB_1819 $0.00 $2,914,279.03 42 Farahi Family Trust_BOA_ $0.00 $2,000,000.00 1 Farahi Family Trust_IDB_3852 $0.00 $900,000.00 1 Farahi Family Trust_SWB_1841 $0.00 $192,024,419.64 276 Farahi Family Trust_SWB_1841 ‐ Returned $3,000.00 $0.00 1 Farahi Family Trust_SWB_3158 $0.00 $13,743,326.87 33 Farahi Family Trust_SWB_510 $0.00 $200,782,155.56 948 Farahi Family Trust_USB_1362 $0.00 $8,654,049.30 9 Gissou Farahi $0.00 $22,510,335.00 18 Gissou Farahi_BOA_2410 $0.00 $1,269.76 2 Gissou Farahi_Interactive Brokers_U165097 $0.00 $105,724,708.26 107 Gissou Farahi_Interactive Brokers_U212605 $0.00 $4,000.00 1 Gissou Farahi_Pershing_1003 $0.00 $5,000,000.00 4 Gissou Farahi_Pershing_2384 $0.00 $800,000.00 1 Gissou Farahi_Pershing_2385 $0.00 $14,196,020.86 8 Gissou Farahi_SWB_2875 $0.00 $7,640.21 2 John Farahi $0.00 $39,311,462.98 57 John Farahi_Bank Leumi_2307 $0.00 $6,000,000.00 5 John Farahi_Bank of New York_2506 $0.00 $4,280,060.12 8 John Farahi_BOA_2989 $0.00 $14,900,000.00 8 John Farahi_BOA_4276 $0.00 $2,900.00 1 John Farahi_Chase_7728 $0.00 $28,000.00 1 John Farahi_SWB_2158 $0.00 $90,000.00 1 John Farahi_USB_0014 $0.00 $4,000,000.00 3 John Farahi_WF_9631 $0.00 $260,000.00 3 Jonathan Farahi_BOA_2664 $0.00 $2,320.00 1 Joshua Farahi_BOA_3388 $0.00 $11,980.41 1 Justin Farahi_BOA_3332 $0.00 $14,701.53 1 Justin Farahi_BOA_8260 $0.00 $3,371.36 1 Newpoint Real Estate_BOA_2225 $0.00 $111.45 1 NPFS_SWB_1798 $0.00 $20,887,631.22 55 NPM_BOA_5067 $0.00 $3,587,588.65 8 NPM_SWB_5121 $0.00 $7,559,000.00 19

Wednesday, February 01, 2012 Page 253 of 394 EXHIBIT B - Page 282 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 254 of 394 Page ID #:7298 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS_WF_1204 $0.00 $126,402.12 5 Parsi_SWB_5535 $0.00 $930,000.00 4 PJ Enterprises_BOA_01758 $0.00 $497,414.18 5 US Bank $0.00 $3,100,000.00 1 Winners Realty_SWB_1808 $0.00 $222,799.71 5

$3,000.00 $716,940,884.25

Wednesday, February 01, 2012 Page 254 of 394 EXHIBIT B - Page 283 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 255 of 394 Page ID #:7299 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust PAYMENTS TO INDIVIDUALS / COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Alan Smith $20,225.00 $0.00 2 Alexandra Yasmin Torkan $250.00 $0.00 1 Alyse Pelavin Farahnik $150.00 $0.00 1 Amini Jacoby‐ EMPLOYEE $3,601.99 $0.00 2 Andrew Farhadi $150.00 $0.00 1 Antuanet Khamtrashyan $1,021.75 $0.00 2 Aram Vahdat $20,000.00 $0.00 2 Ariel Palomares $500.00 $0.00 2 Arielle Yael $8,000.00 $0.00 1 AXA Equitable $110,848.00 $0.00 2 Azizollah Farahi $380,400.00 $0.00 8 Bahar Basseri $1,000.00 $0.00 1 Bahram Farahi $9,220,000.00 $0.00 9 Bijan Basseri $350.00 $0.00 1 Bob Farahi $6,485,000.00 $0.00 15 California Secretary of State $255.00 $0.00 7 Caolan Crittall $150.00 $0.00 1 Capri Furniture MFG Co. Inc. $4,000.00 $0.00 1 Cardinal Drilling Partners $500,000.00 $0.00 1 Carlos Gomes $100.00 $0.00 1 Carolyne Michal $300.00 $0.00 1 Casa Monterrey Apts. $3,270.00 $0.00 2 Charles Carthell $947.88 $0.00 1 Charles Crockett $26,497.13 $0.00 4 Chris Troupe $850.00 $0.00 1 Credit Bureau Center $102.06 $0.00 1 Custom Furniture Rental $1,664.00 $0.00 18 Danesh Bacherzadeh $200.00 $0.00 1 Danesh Moghadam $400.00 $0.00 1 Danialifar Mehrdad $5,100.00 $0.00 1 Daniel Babaoff $250.00 $0.00 1 Daniel Farahi $17,950.00 $0.00 2 Daryoush Davidi $2,262.43 $0.00 4 David Javidzad $300.00 $0.00 1 Davina Assal Farahi $250.00 $0.00 1

Wednesday, February 01, 2012 Page 255 of 394 EXHIBIT B - Page 284 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 256 of 394 Page ID #:7300 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Dean Kline $250.00 $0.00 1 Dean Witter Reynolds $2,200,000.00 $0.00 1 Deborah Miller $50.00 $0.00 1 Diana Springer $525,000.00 $0.00 4 Digital Dream Production $250.00 $0.00 1 Doron Bookshtzin $200.00 $0.00 1 Edna Davidi $14,368.00 $0.00 23 Elaheh Amouei $1,500.00 $0.00 1 Eliza Fatirian $1,000.00 $0.00 1 Emily Duval $430.00 $0.00 1 Faradeh Rastegar $29,923.23 $0.00 81 Faramarz Magbouleh $6,650.00 $0.00 10 Faranak Issapour $300.00 $0.00 1 Fariborz Matlob $586.00 $0.00 2 Farid Makrahi $10,250.00 $0.00 2 Farshad Rastegar $280.00 $0.00 1 Farzad Essapour $226.00 $0.00 1 Ferian Rastegar $5,000.00 $0.00 1 Flora Mobasser $2,625.00 $0.00 7 Frank Perez $840.00 $0.00 1 General Documentation Resources $5,062.00 $0.00 2 Gohar Ellas Nadjatzdeh $780.00 $0.00 1 Hooshang Shabani $7,000.00 $0.00 1 Hussein Kidrissu $295.00 $0.00 1 Ishanbakheh Toghanian $1,000.00 $0.00 1 J. Ohebsion $15,000.00 $0.00 1 Jack Weiss $1,000.00 $0.00 1 Jacob Arman Soroudi $250.00 $0.00 1 Jany Shabanian Trust $50,000.00 $0.00 1 Jeff Crippen $377.00 $0.00 2 Jennifer Esther Cohenmehr $126.00 $0.00 1 Jennifer Sara Hanasab $126.00 $0.00 1 Jeremy Pollack $126.00 $0.00 1 Jesus Salolana $50.00 $0.00 1 Jila Farahi $20,000.00 $0.00 1 Jim Domavandi $8,300.00 $0.00 1 Johnstone Supply $750.00 $0.00 2 Jorge Magana $1,000.00 $0.00 1 Joseph Golshan $400,000.00 $0.00 1

Wednesday, February 01, 2012 Page 256 of 394 EXHIBIT B - Page 285 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 257 of 394 Page ID #:7301 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Aminpour $326.00 $0.00 1 Joshua Ferguson Marin $500.00 $0.00 1 Josif Farahi $10,000.00 $0.00 1 Kami Matin $4,500.00 $0.00 1 Karen Hayeled $258.00 $0.00 2 Karnit Gold Wasser $5,000.00 $0.00 2 Karon Hatzaleh $180.00 $0.00 1 Katrin Bina $4,095.04 $0.00 3 Khosrow Geoola $8,000.00 $0.00 1 Labels $239.92 $0.00 1 Latifeh Songand $750.00 $0.00 1 Lincoln Financial $64,600.00 $0.00 1 Louis Borga $6,400.00 $0.00 2 Maher Magbouleh $60,000.00 $0.00 4 Mahin Farahi $88,151.71 $0.00 120 Majid Mandi Ghomi $16,500.00 $0.00 7 Man Financial Inc. $1,000,000.00 $0.00 1 Manuel Lopez $2,000.00 $0.00 1 Masoud Ghandi $6,355.93 $0.00 1 Matthew Moradechi $226.00 $0.00 1 Mei Menachen Mikvah Devorah $100.00 $0.00 1 MF Global Inc $500,000.00 $0.00 3 Michael Kadisha $176.00 $0.00 1 Mike Ohebsion $600.00 $0.00 2 Mimi Khosravi Farsani $2,750.00 $0.00 2 Naeema Crittall $85,637.69 $0.00 71 Nahal Shakib $200.00 $0.00 1 Nanaz Pirnia $400.00 $0.00 1 Nancy Parvaneh Rahnama $226.00 $0.00 1 Naser Ovissle $230.00 $0.00 1 Nasser Khoozani $700.00 $0.00 1 Nastaran Mehran $300.00 $0.00 1 Nathan Daneshgar $300.00 $0.00 1 Nathan Kadisha $176.00 $0.00 1 Navid Mehrpoo $150.00 $0.00 1 Navid Sohrabi $39,375.00 $0.00 11 Nickly Daniella Shemian $526.00 $0.00 2 Nika $300.00 $0.00 1 NITV $1,800.00 $0.00 2

Wednesday, February 01, 2012 Page 257 of 394 EXHIBIT B - Page 286 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 258 of 394 Page ID #:7302 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Niyaz Khani $500.00 $0.00 1 Noble Park $29,435.00 $0.00 24 P.Pedram.Com $3,000.00 $0.00 1 Padideh Nazarian $250.00 $0.00 1 Parklane Properties Inc. $206,182.69 $0.00 15 Parviz Banafshe $3,682.00 $0.00 2 Pat Cramer $1,889.72 $0.00 2 Pauline Hamish $126.00 $0.00 1 Payum Banafshe $919,924.13 $0.00 21 Payum Shoushani $500.00 $0.00 1 Peter Jahangir Parker, MD $144.00 $0.00 4 Phantom Group LLC $764.73 $0.00 1 Rebecca Lili Eshaghzadeh $126.00 $0.00 1 Richard Ericksen $29,701.80 $0.00 5 Rima Mahmoodi $2,000.00 $0.00 1 Romana Cerda $250.00 $0.00 1 S. Sharhid $225.00 $0.00 1 Saba Barokha Motavassel $150.00 $0.00 1 Sanin Farahi $100.00 $0.00 1 SCT‐Furniture $2,950.00 $0.00 1 Serena Hakim $250.00 $0.00 1 Shahla Nakhohab $720.00 $0.00 1 Sharareh Ohebsion $58,945.21 $0.00 5 Shariyan Behzadjour $800.00 $0.00 1 Shavda Saeedi $126.00 $0.00 1 Sheerly Aksas $126.00 $0.00 1 Sheila Johnston $2,850.00 $0.00 6 Shemaor LTD $4,720.00 $0.00 1 Shira Michelle Namvar $300.00 $0.00 1 Shirin Davoudi $327,635.27 $0.00 56 Shirley Shakibkhou $126.00 $0.00 1 Shop Ko $12.00 $0.00 1 Shukkat Shaleym $10,088.00 $0.00 10 Sierra Surveying Inc $567.50 $0.00 2 Soheil Alex Soleimani $23,400.89 $0.00 3 Sophia and Soroud Yadegari $150.00 $0.00 1 Stefan Gilmer $1,000.00 $0.00 1 Steinberg Nutter & Brent Citent Trust $20,000.00 $0.00 1 Sun International Knits $20,000.00 $0.00 1

Wednesday, February 01, 2012 Page 258 of 394 EXHIBIT B - Page 287 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 259 of 394 Page ID #:7303 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Tina Leoltin Shahig $1,000.00 $0.00 1 TNT USA $39.18 $0.00 1 Vida Emanuel $1,400.00 $0.00 1 Viking Drilling Partners $150,000.00 $0.00 1 Yassi B. $600.00 $0.00 1 Yousef Eshaghzadeh $10,600.00 $0.00 1 Zahra Dastjerdi $1,000.00 $0.00 1

$23,877,701.88 $0.00

Wednesday, February 01, 2012 Page 259 of 394 EXHIBIT B - Page 288 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 260 of 394 Page ID #:7304 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust PAYMENTS TO TITLE / ESCROW COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Beverly Hills Escrow $999,512.07 $0.00 1 Cambridge Escrow, Inc. $44,000.00 $0.00 1 Division Progressive Title ‐ Westland Escrow $162,821.43 $0.00 1 First American Title Insurance Company $100,000.00 $0.00 1

$1,306,333.50 $0.00

Wednesday, February 01, 2012 Page 260 of 394 EXHIBIT B - Page 289 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 261 of 394 Page ID #:7305 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust REPAYMENT OF BORROWED FUNDS NAME DISBURSEMENTS RECEIPTS COUNT Bank Leumi $8,257,500.00 $0.00 14 Bank Leumi_Loan_9627 $21,157.53 $0.00 4 Bank of America $17,440,314.51 $0.00 27 Bank of America_LOC_5599 $1,903.54 $0.00 1 Bank of America_LOC_8968 $1,500,000.00 $0.00 1 Bank of the West_LOC_12990 $5,000.00 $0.00 1 Bank of the West_LOC_8956 $223,115.83 $0.00 25 Chase_LOC_1988 $310.00 $0.00 3 John Farahi_Bank Leumi_2307 $2,000,000.00 $0.00 1 John Farahi_Bank of New York_2506 $2,000,000.00 $0.00 1 John Farahi_USB_0014 $12,749,355.50 $0.00 22 Private Client Group_5501 $4,685.25 $0.00 3 Sun West Bank $7,400,499.46 $0.00 36 SWB_Loan_4002 $38,982,986.62 $0.00 84 US Bank $13,880,026.31 $0.00 34 Washington Mutual_Loan_7248 $25,000.00 $0.00 1 Wells Fargo $25.00 $0.00 1 Western Title_Loan_4060 $10,000.00 $0.00 1

$104,501,879.55 $0.00

Wednesday, February 01, 2012 Page 261 of 394 EXHIBIT B - Page 290 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 262 of 394 Page ID #:7306 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust PURCHASE OF CD / ROLLOVER OF CD AS IDENTIFIED THROUGH CHECKING ACCOUNT STATEMENTS NAME DISBURSEMENTS RECEIPTS COUNT $3,502,252.64 $0.00 1 $24,032,072.45 $0.00 10

$27,534,325.09 $0.00

Wednesday, February 01, 2012 Page 262 of 394 EXHIBIT B - Page 291 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 263 of 394 Page ID #:7307 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust CASH WITHDRAWALS NAME DISBURSEMENTS RECEIPTS COUNT Cash $702,700.86 $0.00 377 Min Kahie or Cash $150.00 $0.00 1 Petty Cash $18,225.59 $0.00 24

$721,076.45 $0.00

Wednesday, February 01, 2012 Page 263 of 394 EXHIBIT B - Page 292 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 264 of 394 Page ID #:7308 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT 1031_SWB_2271 $18.60 $0.00 2 Clarke American $1,366.31 $0.00 11 Farahi Family Trust_CITI_0754 $312.00 $0.00 48 Farahi Family Trust_SWB_1841 $32,168.24 $0.00 383 Farahi Family Trust_SWB_3158 $959.85 $0.00 58 Farahi Family Trust_USB_1362 $25.00 $0.00 1 US Bank $4,129.81 $0.00 7

$38,979.81 $0.00

Wednesday, February 01, 2012 Page 264 of 394 EXHIBIT B - Page 293 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 265 of 394 Page ID #:7309 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust MISCELLANEOUS DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Abayahousias $600.00 $0.00 1 Adelphia $80.70 $0.00 2 Albert Tahibian $45.00 $0.00 2 Alex Oleg Shumin $50.00 $0.00 1 Alexandra Rachel $126.00 $0.00 1 American Friends of Hasse Yadoga $10,000.00 $0.00 1 American Friends of Likud $882.00 $0.00 1 American Heart Association $10.00 $0.00 1 American Institute $30.00 $0.00 1 Arash Hafizi $200.00 $0.00 1 Arya Tagahiri $120.00 $0.00 1 Ashlee Neman $150.00 $0.00 1 Ashley Rachal $250.00 $0.00 1 Ashley Sarah Boolesaz $226.00 $0.00 1 Associates of Hacham $2,260.00 $0.00 1 Baby Emrani $200.00 $0.00 1 Bahador $26,500.00 $0.00 4 Bank of America $50,000.00 $0.00 1 Bayit Lapletot Girls Town $45,000.00 $0.00 4 Bayk L. $1,175.00 $0.00 1 Behzad Masrour Rad $8,620.00 $0.00 3 Best Friends Animal Society $500.00 $0.00 1 BETAR $135.00 $0.00 1 Beth El $1,260.00 $0.00 1 Beverly Blossoms $382.38 $0.00 1 Beverly Hills Small Animal Hospital $438.02 $0.00 6 Bill Smith $400.00 $0.00 2 Billmatrix Bill Pay $4.95 $0.00 1 B'nai B'nai Woman's Group $400.00 $0.00 1 Branden Asherian $226.00 $0.00 1 Brandon Daniel and Nicole Sarah $126.00 $0.00 1 Broadcast Travel Incentives Inc $56.00 $0.00 1 Bronia Todd $1,802.50 $0.00 1 C.C.S. $37.50 $0.00 1 California Department of Real Estate $25.00 $0.00 1 California Tour Bazar $625.00 $0.00 1

Wednesday, February 01, 2012 Page 265 of 394 EXHIBIT B - Page 294 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 266 of 394 Page ID #:7310 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Century Cleaners $1,166.20 $0.00 3 Centurylink Telecommunications $90.82 $0.00 2 Chabad of South Nevada $500.00 $0.00 1 Chabad Persian Youth $126.00 $0.00 1 Change Spot $1,560.00 $0.00 1 Cigoh $60.00 $0.00 1 City of Los Angeles $2,197.00 $0.00 9 Cohen $126.00 $0.00 1 Collette Hakimi $226.00 $0.00 1 Committee to Elect Pat Flanegan $500.00 $0.00 1 Computer Boy, Inc. $66.03 $0.00 1 Daniel Wagner $150.00 $0.00 1 Delaware Secretary of State $250.00 $0.00 1 Desert Club Apartments $1,139.00 $0.00 1 Devorah Leah & Levi Yitzchok $500.00 $0.00 1 Diamo Dokhanian $452.00 $0.00 3 EDI Rental $7,270.00 $0.00 2 Education Records Bureau $67.00 $0.00 1 Efrat $10,000.00 $0.00 1 El Rodeo Class of 2005 $175.00 $0.00 1 El Rodeo PTA $84.00 $0.00 2 Electron Electric $520.00 $0.00 1 Elias $4,700.00 $0.00 1 Eliron & Oliver Soofer $250.00 $0.00 1 ELLE Magazine $9.00 $0.00 1 Emanuel Center $180.00 $0.00 2 ETTA Israel $225.00 $0.00 1 F&G Life Insurance $360.90 $0.00 2 Fast Track Violation Processing $29.00 $0.00 1 FDS National Bank $559.16 $0.00 1 Fidel Hernandez Gomez $130.00 $0.00 1 FIDF $2,000.00 $0.00 1 Fiona Chalom $3,775.00 $0.00 7 Fixmymonitor.com $125.00 $0.00 1 Forever Young $30.00 $0.00 2 Four Seasons $14,051.01 $0.00 7 Friends of David T. Vahodi $500.00 $0.00 1 Friends of Joseph Lieberman $1,000.00 $0.00 1 Gali Yahet $15.01 $0.00 1

Wednesday, February 01, 2012 Page 266 of 394 EXHIBIT B - Page 295 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 267 of 394 Page ID #:7311 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Gateway Title Company $1,055.37 $0.00 1 Genavieve Leah Javidzad $300.00 $0.00 1 General Electric $59.95 $0.00 1 George Canvas $1,980.00 $0.00 1 Goli Ameri for US Congress $250.00 $0.00 1 Greenbuerg For Congress $500.00 $0.00 1 Hacham Yedidia Jhofet Foundation $2,260.00 $0.00 2 Hadassah Southern California $1,400.00 $0.00 2 Haifa Hadassah $3,000.00 $0.00 2 Harry Michas $2,000.00 $0.00 2 Hatzalah & Revaha $1,000.00 $0.00 1 Hebrew Discover Center $5,760.00 $0.00 2 IAPA $5,000.00 $0.00 1 IJWO $2,066.00 $0.00 4 In Style $25.87 $0.00 1 InStyle Magazine $27.48 $0.00 1 Internet Escrow Services $695.00 $0.00 1 Iranian America Parents Association $1,000.00 $0.00 1 Iranian American Jewish Federation $50,586.00 $0.00 8 Iranian Jewish Women Organization $200.00 $0.00 1 ISTA $301.40 $0.00 3 J. Lopez Cleaning $1,250.00 $0.00 1 Janet Roshanzamir $1,863.00 $0.00 1 Jankovich Company $1,488.67 $0.00 1 Jessica Ferrazza $500.00 $0.00 1 Jewish Education Foundation $8,000.00 $0.00 1 Jewish Federation $900.00 $0.00 2 Jews for Judaism $250.00 $0.00 1 JOFC ‐ Jewish Organization for Children $5,450.00 $0.00 1 Jordan Ariel Rodd $200.00 $0.00 1 Jordan David $226.00 $0.00 1 Journeys of Discovery $4,284.00 $0.00 2 Jules Stein Institute $100.00 $0.00 1 Justin Berman $200.00 $0.00 1 Justin Sinour $250.00 $0.00 1 Kathryn Michelle & Shahdad David $326.00 $0.00 1 Kathy & Alan Brett $226.00 $0.00 1 Kayla Rebecca Kohan $200.00 $0.00 1 Kim's Taylor $1,119.00 $0.00 17

Wednesday, February 01, 2012 Page 267 of 394 EXHIBIT B - Page 296 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 268 of 394 Page ID #:7312 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 LA Sheriff's Reserve $50.00 $0.00 1 LA Superior Court $580.00 $0.00 3 Lieherman $69.00 $0.00 1 Life Touch $50.00 $0.00 1 Likud Primaries $1,000.00 $0.00 1 Lincoln National Life Insurance $25,000.00 $0.00 1 M. Z. Negad $2,900.00 $0.00 1 Maghit Foundation $3,000.00 $0.00 2 Marc Jonathan Eshaghpour $126.00 $0.00 1 Maritime Communications Inc $100.00 $0.00 1 MCI Residential Service $68.64 $0.00 2 Michael & Gabriel (R.A.) $1,226.00 $0.00 1 Michelle & Bob $326.00 $0.00 1 MK Gilad, Eroan, Kresect 18th Primaries $2,400.00 $0.00 1 Mon & Alireza $250.00 $0.00 1 Morad Zarabi $326.00 $0.00 1 More Magazine $20.00 $0.00 1 Mr. and Mrs. Eghrari $200.00 $0.00 1 Mr. and Mrs. Boloud $1,000.00 $0.00 1 Mr. and Mrs. Hanassah $1,000.00 $0.00 1 Mr. and Mrs. Javidzad $226.00 $0.00 1 Mr. and Mrs. Rahnama $360.00 $0.00 1 Mr. and Mrs. Shahani $350.00 $0.00 1 Mr. Asahsi $300.00 $0.00 1 Mr. Elouhyen Jr. $226.00 $0.00 1 Mr. S. $100.00 $0.00 1 Mrs. Bayat $125.00 $0.00 1 Mrs. Long $60.00 $0.00 1 Mrs. Yashari $250.00 $0.00 1 Nancy & Berry $350.00 $0.00 1 National Registered Agents $169.00 $0.00 1 NDF $200.00 $0.00 1 Nessah Synagogue $22,700.00 $0.00 4 Netanyahu Primaries $9,000.00 $0.00 1 Netzach & Esther $126.00 $0.00 1 North Shore Agency $52.80 $0.00 1 Ohr Hashalom $1,760.00 $0.00 2 Oleg Shumin $100.00 $0.00 1 Omeed Hakimisanpour $300.00 $0.00 1

Wednesday, February 01, 2012 Page 268 of 394 EXHIBIT B - Page 297 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 269 of 394 Page ID #:7313 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Pacific Bell $35.07 $0.00 2 Paul's World Mission $72.00 $0.00 1 PayByPhone $50.00 $0.00 1 Peyman $500.00 $0.00 1 PTA $575.00 $0.00 1 PTSA for Garrat $300.00 $0.00 1 Rebbecca Nourafshan $200.00 $0.00 1 Regents of the University of California‐Los Angeles $613.99 $0.00 6 Relief International $200.00 $0.00 1 Republican Jewish Coalition $3,000.00 $0.00 3 Rickenbacker Collections $68.43 $0.00 1 RJCLA $1,000.00 $0.00 1 Rosa $270.00 $0.00 2 Roxanna Elghanayan $56.00 $0.00 1 S. Built $1,511.00 $0.00 1 Saedi $12,060.00 $0.00 3 Salar‐Zagh $2,000.00 $0.00 1 Saman Samimi $700.00 $0.00 1 Samira & Morris $200.00 $0.00 1 Sanaz & Daniel Ebriani $200.00 $0.00 1 Sephardic Temple $500.00 $0.00 1 Setaneh $1,302.00 $0.00 1 Sharon & Andre $250.00 $0.00 1 Shneor HALP GRIN $2,200.00 $0.00 1 Sidon Saar Primarie $2,000.00 $0.00 1 Simorgh $250.00 $0.00 1 Sinai Temple $1,000.00 $0.00 1 Society of Young $1,500.00 $0.00 1 St. Jude Children's Research Hospital $35.00 $0.00 2 Susan G. Komen Breast Cancer Foundation $750.00 $0.00 1 Suy Lim $250.00 $0.00 1 Tanaz & Arash $300.00 $0.00 1 Tannaz and Benjamin $300.00 $0.00 1 Tel Aviv Foundation $99,167.00 $0.00 5 The Mary Conlin Company INC $604.00 $0.00 2 The Public Education Foundation $25.00 $0.00 1 Tools to Talent $1,000.00 $0.00 1 Torat Hayim $226.00 $0.00 1 United Hostesses Charities $150.00 $0.00 1

Wednesday, February 01, 2012 Page 269 of 394 EXHIBIT B - Page 298 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 270 of 394 Page ID #:7314 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 United Jewish Fund $126.00 $0.00 1 Universal Love Foundation $1,260.00 $0.00 3 US Department of State $322.00 $0.00 3 Vaad Hazedaica Charity $6,500.00 $0.00 2 Vecchio $5,000.00 $0.00 2 Victoria's Secret $155.00 $0.00 4 W Magazine $15.00 $0.00 1 West Pico Fund $3,777.25 $0.00 1 Western Union Payment $7.00 $0.00 1 Women's Alliance for Israel $18.00 $0.00 1 WWW Magazine $29.97 $0.00 1 Zria Hasmes $200.00 $0.00 1

$543,684.07 $0.00

Wednesday, February 01, 2012 Page 270 of 394 EXHIBIT B - Page 299 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 271 of 394 Page ID #:7315 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust PAYMENTS FOR FARAHI PERSONAL EXPENSES NAME DISBURSEMENTS RECEIPTS COUNT 91 Express Lanes $27.00 $0.00 1 A. Bloom by Gina $300.00 $0.00 1 A.I. Credit Corporation $120.00 $0.00 1 A‐1 Security $250.00 $0.00 1 AAB Garage Doors $365.00 $0.00 1 Abby $900.00 $0.00 1 ABC Pest Control Corp $250.00 $0.00 4 Academic Advantage $1,675.00 $0.00 2 ADT Security Services, Inc $4,840.64 $0.00 26 Aero Voice $145,000.00 $0.00 1 Afshin David Rahimi, MD $7,397.50 $0.00 5 AIG $101,791.12 $0.00 7 Aljor Marine Canvas $420.00 $0.00 1 All State $37,633.69 $0.00 59 Allcare Chiropractic $50.00 $0.00 1 American Best Agency $366.00 $0.00 1 American City Pest Control $1,602.50 $0.00 30 American Clinical Ref. Laboratory $174.00 $0.00 1 American Committee for Tel Aviv Foundation $5,000.00 $0.00 1 American General Life Insurance Company $95,691.12 $0.00 3 Anthem Blue Cross of California $3,970.50 $0.00 7 APEX Cardiology $380.00 $0.00 3 Aston Martin of Beverly Hills $120,000.00 $0.00 1 A‐Vehicle Registration $3,200.00 $0.00 1 Azimut Benetti Service USA inc. $352.58 $0.00 1 Aztec Fire & Safety $215.00 $0.00 1 Baum Orthodontics $900.00 $0.00 2 Bedford Outpatient Surgical Center $6,890.80 $0.00 2 Bel Air Patrol, Inc. $9,156.00 $0.00 5 Bellagio Resort $102,500.00 $0.00 20 Ben Jewelry $10,000.00 $0.00 1 Benjamin Nikravesh D.P.M. $389.90 $0.00 1 Best Buy $425.27 $0.00 1 Beverly Clark Collection $25,500.00 $0.00 1 Beverly Hills High School $248.00 $0.00 2

Wednesday, February 01, 2012 Page 271 of 394 EXHIBIT B - Page 300 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 272 of 394 Page ID #:7316 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Beverly Hills Porsche $1,841.79 $0.00 1 Beverly Hills Sports Academy $195.00 $0.00 1 Beverly Radiology Medical Group $148.30 $0.00 4 Bevwood Camp Enterprises $460.00 $0.00 5 Biocorp Clinical Lab $32.04 $0.00 1 BMW Financial Services $53,933.13 $0.00 25 Brooks Brothers $702.92 $0.00 2 Caeline Leah $200.00 $0.00 1 Cafeft $17,950.00 $0.00 1 California Department of Motor Vehicles $5,148.95 $0.00 8 California State Automobile Association $321.00 $0.00 3 Caspian Jewelry $90,000.00 $0.00 3 Cedars Sinai Hospital $1,992.53 $0.00 10 Centinela Medical Center $443.80 $0.00 2 Century City Hospital $3,837.00 $0.00 3 Century City Optomotrist $270.00 $0.00 1 CGI Finance, Inc. $66,087.91 $0.00 11 Chantel Jewelry $44,000.00 $0.00 4 Chase Automotive Finance $6,172.32 $0.00 11 Christopher Schad $6,190.00 $0.00 7 City of Beverly Hills $16,728.83 $0.00 59 City of Hermosa Beach $25.00 $0.00 1 City of Los Angeles $758.00 $0.00 17 City of Santa Monica $94.00 $0.00 2 City of West Hollywood $60.00 $0.00 2 Cliff Williams $320.00 $0.00 2 CollegeAmerica $1,100.00 $0.00 1 Collision Consultant $3,242.00 $0.00 1 Community High School $12,500.00 $0.00 1 Comprehensive Urology Medical Group $331.15 $0.00 2 Country Life Insurance Company $9,533.00 $0.00 8 Cutter Motors $4,000.00 $0.00 1 Daniel Naysan DDS $3,125.00 $0.00 1 Daniel Sones MD $861.17 $0.00 2 Daryuish Magher $2,500.00 $0.00 1 David Appel Furs $35.00 $0.00 1 Diamond Collection, Inc. $7,500.00 $0.00 1 Diesel Services Inc. $2,198.50 $0.00 2 Dr. and Mrs. Karazi $250.00 $0.00 1

Wednesday, February 01, 2012 Page 272 of 394 EXHIBIT B - Page 301 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 273 of 394 Page ID #:7317 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Dr. Ashmand $250.00 $0.00 1 Dr. Babak Baravarian $552.00 $0.00 2 Dr. David Davoodpour, DDS $75.00 $0.00 1 Dr. Edward Hoffman $85.00 $0.00 1 Dr. Hoffman $560.00 $0.00 1 Dr. Milton $450.00 $0.00 1 Dr. Naficiy $37,800.00 $0.00 34 Dr. Sam Amirmoezi $320.00 $0.00 2 Dr. Wayne Sandler $18.00 $0.00 1 Duane C. McKay DDS $7,056.00 $0.00 29 E&S Ring Management $6,562.00 $0.00 4 E. Eichberg $130.00 $0.00 2 E. Torkan Insurance Services $2,890.00 $0.00 2 Edelwise Chocolate $364.53 $0.00 1 Edward J Feldman MD $4,780.00 $0.00 3 Elisa Newman MD $3,069.99 $0.00 10 Encino Beauty $151.00 $0.00 1 Encompass Insurance Company $13,354.45 $0.00 20 Espirit One LLC $500.00 $0.00 1 Executive Yacht Management $95,000.00 $0.00 1 Farah Laaly Heknai MD $128.00 $0.00 2 Felix Giachetti $10,082.93 $0.00 16 Fireman's Fund Insurance $30,939.24 $0.00 29 First Art $8,000.00 $0.00 1 Fred Monampour, DDS $1,950.00 $0.00 2 Gabriel Gabbaypour DDS $465.00 $0.00 1 Glacier Corporation $385.26 $0.00 1 H.H.P. $2,147.00 $0.00 4 Hani Jewelry, Inc. $4,000.00 $0.00 1 Harry Lewis $204,000.00 $0.00 2 Havik Nebrabian $600.00 $0.00 1 Hekmat Orthopaedics $629.56 $0.00 6 Hemla Jewels $2,600.00 $0.00 2 Howard S Schecter MD $15.00 $0.00 1 Intelli Touch $12,500.00 $0.00 1 J. R. Enterprises $2,259.32 $0.00 5 Janet Collection $25,316.00 $0.00 12 Jinous & George $200.00 $0.00 1 Joel Schneider, MD $15.00 $0.00 1

Wednesday, February 01, 2012 Page 273 of 394 EXHIBIT B - Page 302 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 274 of 394 Page ID #:7318 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Jose Martinez $1,150.00 $0.00 8 Joseph Kerendian, MD, Inc $45.00 $0.00 3 Keith Jenkins $296.28 $0.00 1 Kerlan Jobs Ortho Clinic $307.80 $0.00 1 Kiarash Michael, MD $22.14 $0.00 2 Kimberly Hakim $10,800.00 $0.00 1 LA Meridian $29,043.81 $0.00 27 LA Sports Club $35,252.17 $0.00 190 Laboratory Medicine $94.16 $0.00 4 Leman's Body Shop $300.00 $0.00 1 Level Line Marine $5,189.30 $0.00 3 Lionel HMO's $2,400.00 $0.00 1 Lipetz David MSPT $52.00 $0.00 2 Longs Drug Store $100.00 $0.00 1 Loyola Marymount University $38,706.00 $0.00 3 LVSI $37,000.00 $0.00 2 Mahin Jewelry $8,200.00 $0.00 1 Marina Harbor Anchorage $29,184.40 $0.00 14 Mary Collin Company $300.00 $0.00 1 Maui Memorial Medical Center $458.85 $0.00 3 Mayfair Art & Antiques Gallery $50,000.00 $0.00 1 Med Hawaii Inc $103.73 $0.00 1 Mercedes‐Benz $144,692.94 $0.00 43 MGM Grand Hotel $13,500.00 $0.00 3 Mink Radiologic Imaging Med $2,521.53 $0.00 7 Morris Rashtian Chiropractic Corp. $1,960.00 $0.00 9 Najva Ensemble $1,000.00 $0.00 1 Nevada Department of Motor Vehicles $13,219.00 $0.00 2 Nevada Department of Transportation $1,303.00 $0.00 1 New York Life Insurance $146,212.79 $0.00 100 O'Gara Coach Company LLC $50,000.00 $0.00 1 Oleg Shumin $40.00 $0.00 1 Orah Michaen High School $2,600.00 $0.00 1 Pablo Rodriguez $800.00 $0.00 1 Paironi, Inc. $20,500.00 $0.00 5 Parking Violations Bureau $25.00 $0.00 1 Pathology Inc. $30.00 $0.00 1 Performance Prosthetics $16.38 $0.00 1 PersonalUmbrella.com $7,030.00 $0.00 4

Wednesday, February 01, 2012 Page 274 of 394 EXHIBIT B - Page 303 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 275 of 394 Page ID #:7319 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Pioneer & Lucerne Special Services $71.65 $0.00 1 Porsche Financial Services $31,962.04 $0.00 29 Progressive Auto Insurance $4,652.30 $0.00 21 Quest Diagnostics $83.75 $0.00 4 Raul's Key Service $212.50 $0.00 2 Renaissance Catering $11,300.00 $0.00 3 Rick Campos Plumbing $100.00 $0.00 1 Robert E. Gandian DDS $3,567.00 $0.00 8 Robertson Optical $320.00 $0.00 1 Robyn Matty $4,514.72 $0.00 24 Santa Monica College $212.00 $0.00 5 Santa Monica Orthopedic Sports med $15.00 $0.00 1 Santiago Gutierrez $1,945.00 $0.00 8 Scott Financial Services $299.00 $0.00 1 Shadad Arami, DDS $230.00 $0.00 1 Southern California Reference Laboratory $306.40 $0.00 3 State Farm Insurance $10,652.50 $0.00 9 Stein Diamonds $13,000.00 $0.00 1 Super Collision Center $1,500.00 $0.00 1 Surgical Oncology Assoc. $41.34 $0.00 1 Suzzies Deals $83.22 $0.00 1 The Glass Man $550.00 $0.00 1 The Sports Club of Beverly Hills $2,894.00 $0.00 3 The Toll Roads Violation Department $40.50 $0.00 1 The Venetian Hotel Las Vegas $4,000.00 $0.00 1 Tiffany & Co. $2,649.34 $0.00 1 Travor Zimmet $100.00 $0.00 1 UCLA $6,930.31 $0.00 32 Unilab $386.57 $0.00 5 Union 76 $1,366.09 $0.00 9 University of Southern California $10,997.91 $0.00 3 University Podiatry Group $104.04 $0.00 1 Venetian Resort $20,000.00 $0.00 1 Vida Skin Care $450.00 $0.00 1 VW Credit, Inc. $17,711.88 $0.00 6 Westcliff Medical Laboratories Inc $30.00 $0.00 1 Wilshire Refrigeration and Appliance, Inc. $185.00 $0.00 1 Women's International Pharmacy $650.92 $0.00 6 World Express Travel $9,678.00 $0.00 3

Wednesday, February 01, 2012 Page 275 of 394 EXHIBIT B - Page 304 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 276 of 394 Page ID #:7320 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 World Strides $50.00 $0.00 1 Wynn Resorts $149,800.00 $0.00 15

$2,501,369.50 $0.00

Wednesday, February 01, 2012 Page 276 of 394 EXHIBIT B - Page 305 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 277 of 394 Page ID #:7321 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust PAYMENTS RELATED TO FARAHI RESIDENCE NAME DISBURSEMENTS RECEIPTS COUNT Air Company $615.00 $0.00 1 American Best Electric Supply $1,828.00 $0.00 2 Arturo Aranda $1,460.00 $0.00 13 Canon Escrow, Inc. $3,398,000.00 $0.00 2 Chase_Mortgage_9658 $1,425,046.41 $0.00 139 Chase_Mortgage_9658 ‐ OFFSET $0.00 $95.57 3 Farhad Heroabody $4,000.00 $0.00 1 Gabbay Architects $250.00 $0.00 1 Hazon Yeshaya Kitchens $35,000.00 $0.00 2 Ithan Fred Custom Design $1,440.00 $0.00 1 Juan Uribe $5,300.00 $0.00 6 Majestic Interiors $4,348.06 $0.00 1 MGH Construction $15,430.38 $0.00 7 Montetel B.M. $10,000.00 $0.00 1 Paymap, Inc. $1,278,958.05 $0.00 39 Paymap, Inc. ‐ OFFSET $0.00 $5,437.47 1 Pure Water 2000 $445.00 $0.00 1 Royal Blue Pool Service $2,675.00 $0.00 10 Sarkis Vardanian $989.97 $0.00 1 Stone Creek Landworks $3,566.22 $0.00 23

$6,189,352.09 $5,533.04

Wednesday, February 01, 2012 Page 277 of 394 EXHIBIT B - Page 306 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 278 of 394 Page ID #:7322 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust PAYMENTS TO CREDIT CARD COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT American Express $2,084,949.16 $0.00 247 Bank of America $4,871,325.90 $0.00 115 Bank of the West $10,500.00 $0.00 2 Barney's New York_8502 $13,743.88 $0.00 11 Bloomingdale's $54,553.97 $0.00 17 Capital One_8956 $922.40 $0.00 9 Citibank $1,124,883.80 $0.00 113 GM Card_1842 $203.28 $0.00 8 Macy's $1,210.37 $0.00 7 MBNA America_0604 $112,294.63 $0.00 120 Neiman Marcus $18,051.24 $0.00 18 Platinum Plus for Business $597.42 $0.00 11 Retail Services $25.00 $0.00 1 Saks 5th Avenue $84,502.95 $0.00 28 Tyler Flood $400.00 $0.00 1 US Bank $172,369.33 $0.00 14 Wells Fargo $725,793.13 $0.00 99

$9,276,326.46 $0.00

Wednesday, February 01, 2012 Page 278 of 394 EXHIBIT B - Page 307 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 279 of 394 Page ID #:7323 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust LEGAL AND ALL OTHER PROFESSIONAL FEES NAME DISBURSEMENTS RECEIPTS COUNT Allen B. Golden $1,337.50 $0.00 3 Clarke International Investigations $2,500.00 $0.00 1 Dennis R. Rogers Ltd. $3,500.00 $2,000.00 3 Fragner Law Corporation $400.00 $0.00 1 Freeman Smiley $92,589.54 $0.00 4 G. Aryeh $2,500.00 $0.00 1 Gary Lincenberg $100,000.00 $0.00 1 Greenberg, Glusker, Fields, Claman $85,000.00 $0.00 2 Hale Lane $10,019.97 $0.00 5 Holland & Hart LLP $432.00 $0.00 1 James Shields Beasley $1,803.83 $0.00 1 Lawyer Services $2,200.00 $0.00 2 Mark Nourmand D.C. $10,275.58 $0.00 11 Michael Khorsandi $160,000.00 $0.00 8 Michael R Stevenson, CPA $150.00 $0.00 1 Orit & David $300.00 $0.00 1 Peitzman, Weg, Kempinsky $110,000.00 $0.00 2 Robinson, Belaustegul, Sharp & Low $1,500.00 $0.00 1 Stephen Gillmer $498.05 $0.00 1 Wells Fargo $75.00 $0.00 1

$585,081.47 $2,000.00

Wednesday, February 01, 2012 Page 279 of 394 EXHIBIT B - Page 308 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 280 of 394 Page ID #:7324 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust PAYMENTS FOR UTILITIES NAME DISBURSEMENTS RECEIPTS COUNT Arrowhead Mountain Spring Water $2,888.59 $0.00 38 AT&T $122.35 $0.00 3 Coast Communications $707.50 $0.00 2 Conservice $1,089.36 $0.00 26 COX Communications $2,183.97 $0.00 46 Cybernet Communications, Inc. $295.14 $0.00 2 DirecTV $860.87 $0.00 1 Embarq $1,600.10 $0.00 37 Nevada Power Company $2,896.55 $0.00 47 SBC $4,177.78 $0.00 50 Siemens Water Technologies $943.32 $0.00 7 Southern California Edison $35,578.43 $0.00 62 Southwest Gas $1,307.61 $0.00 47 Sprint $647.97 $0.00 16 T Mobile $4,191.56 $0.00 21 The Gas Company $11,612.38 $0.00 45 Tier Zero $104.33 $0.00 1 Time Warner Cable $512.55 $0.00 9 Verizon Wireless $7,494.88 $0.00 54

$79,215.24 $0.00

Wednesday, February 01, 2012 Page 280 of 394 EXHIBIT B - Page 309 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 281 of 394 Page ID #:7325 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust FEDERAL TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Internal Revenue Service $1,615,114.40 $0.00 13

$1,615,114.40 $0.00

Wednesday, February 01, 2012 Page 281 of 394 EXHIBIT B - Page 310 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 282 of 394 Page ID #:7326 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust LOCAL TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Los Angeles County Tax Collector $73,119.79 $0.00 5 Washoe County Treasurer $501.00 $0.00 1

$73,620.79 $0.00

Wednesday, February 01, 2012 Page 282 of 394 EXHIBIT B - Page 311 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 283 of 394 Page ID #:7327 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust STATE TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Franchise Tax Board $44,315.00 $0.00 2

$44,315.00 $0.00

Wednesday, February 01, 2012 Page 283 of 394 EXHIBIT B - Page 312 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 284 of 394 Page ID #:7328 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust UNIDENTIFIED DISBURSEMENTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $1,502,000.00 $0.00 2 Unavailable per Bank $3,560,050.00 $0.00 9

$5,062,050.00 $0.00

Wednesday, February 01, 2012 Page 284 of 394 EXHIBIT B - Page 313 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 285 of 394 Page ID #:7329 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Farahi Family Trust RELATED TRANSFER DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT 1031_BOA_5189 $535,000.00 $0.00 20 1031_SWB_2271 $40,280,820.01 $0.00 110 Adventure Inn $420,400.00 $0.00 17 Adventure Inn_SWB_1819 $3,335,394.53 $0.00 119 Adventure Inn_SWB_1820 $21,350.00 $0.00 5 Adventure Inn_USB_1814 $17,000.00 $0.00 1 Farahi Family Trust $3,941.50 $0.00 3 Farahi Family Trust_IDB_5351 $1,000,000.00 $0.00 1 Farahi Family Trust_SWB_1841 $189,173,642.28 $0.00 858 Farahi Family Trust_SWB_3158 $13,957,934.25 $0.00 115 Farahi Family Trust_SWB_510 $193,188,916.98 $0.00 288 Gissou Farahi $493,693.50 $0.00 60 Gissou Farahi_BOA_2410 $65,500.00 $0.00 8 Gissou Farahi_Interactive Brokers_U165097 $101,700,000.00 $0.00 88 Gissou Farahi_Interactive Brokers_U212605 $650,000.00 $0.00 5 Gissou Farahi_Interactive Brokers_U314469 $5,550,000.00 $0.00 7 Gissou Farahi_Pershing_1003 $2,200,000.00 $0.00 3 Gissou Farahi_Pershing_2384 $4,070,000.00 $0.00 4 Gissou Farahi_Pershing_2385 $17,800,000.00 $0.00 17 Gissou Farahi_SWB_2875 $376,036.15 $0.00 60 Gissou Farahi_WF_2171 $500.00 $0.00 1 John Farahi $3,163,135.47 $0.00 19 John Farahi_Bank Leumi_2307 $2,557,500.00 $0.00 8 John Farahi_Bank of New York_2506 $17,582,869.00 $0.00 22 John Farahi_BOA_2989 $22,947,000.00 $0.00 16 John Farahi_BOA_4276 $2,893,868.10 $0.00 92 John Farahi_BOA_8370 $2,000,000.00 $0.00 1 John Farahi_Chase_7728 $28,000.00 $0.00 1 John Farahi_City National_0231 $4,000,000.00 $0.00 1 John Farahi_Morgan Stanley_5154 $50,000.00 $0.00 1 John Farahi_SWB_2809 $65,500.00 $0.00 2 John Farahi_USB_0014 $9,920,000.00 $0.00 7 John Farahi_WF_9631 $325,000.00 $0.00 1 Jonathan Farahi_BOA_2664 $41,300.00 $0.00 95 Joshua Farahi $996,069.56 $0.00 148

Wednesday, February 01, 2012 Page 285 of 394 EXHIBIT B - Page 314 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 286 of 394 Page ID #:7330 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi_BOA_2861 $85,892.40 $0.00 24 Joshua Farahi_BOA_3388 $83,000.00 $0.00 6 Justin Farahi_BOA_2663 $400.00 $0.00 2 Justin Farahi_BOA_3332 $66,000.00 $0.00 7 Justin Farahi_BOA_8260 $1,268,563.24 $0.00 249 Newpoint Real Estate_BOA_2225 $151,400.00 $0.00 8 NPFS_Interactive Brokers_U212605 $150,000.00 $0.00 1 NPFS_SWB_1798 $22,794,420.45 $0.00 82 NPM_BOA_5067 $1,334,663.23 $0.00 67 NPM_SWB_5121 $4,217,000.00 $0.00 39 NPS_WF_1204 $595,859.00 $0.00 27 Parsi_SWB_5535 $641,000.00 $0.00 6 PJ Enterprises_BOA_01758 $923,500.00 $0.00 42 Winners Realty_SWB_1808 $1,789,250.00 $0.00 104

$675,511,319.65 $0.00

Wednesday, February 01, 2012 Page 286 of 394 EXHIBIT B - Page 315 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 287 of 394 Page ID #:7331 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

John Farahi FUNDS FROM INDIVIDUALS / COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Bahram Farahi $0.00 $1,000.00 1 Edna Davidi $3,000.00 $6,000.00 3 Mojgan Jafari $0.00 $150.00 1 Soid‐Transtar $0.00 $12,062.50 1

$3,000.00 $19,212.50

Wednesday, February 01, 2012 Page 287 of 394 EXHIBIT B - Page 316 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 288 of 394 Page ID #:7332 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi FUNDS FROM TITLE / ESCROW COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Progressive Title Company $0.00 $299.66 1

$0.00 $299.66

Wednesday, February 01, 2012 Page 288 of 394 EXHIBIT B - Page 317 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 289 of 394 Page ID #:7333 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi BORROWED FUNDS NAME DISBURSEMENTS RECEIPTS COUNT Bank Leumi_Loan_9627 $0.00 $2,964,151.82 4 Bank of America $0.00 $300,000.00 1 Bank of America_Loan_5599 $0.00 $20,854,480.00 11 Bank of America_LOC_8968 $0.00 $3,000,000.00 1 Citibank $0.00 $59.88 1 John and Gissou_USB_0014 $0.00 $13,505,000.00 6 John Farahi_Bank Leumi_2307 $0.00 $960,000.00 1 John Farahi_BOA_2989 $0.00 $20,740.00 1 SWB_Loan_4002 $0.00 $4,400,000.00 4 US Bank $0.00 $750,000.00 1 US Bank_Loan_1362 $0.00 $12,889.03 1 Wells Fargo $0.00 $7,772.17 1

$0.00 $46,775,092.90

Wednesday, February 01, 2012 Page 289 of 394 EXHIBIT B - Page 318 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 290 of 394 Page ID #:7334 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi PURCHASE OF CD / ROLLOVER OF CD AS IDENTIFIED THROUGH CD STATEMENTS NAME DISBURSEMENTS RECEIPTS COUNT John Farahi_BOA_2989 $0.00 $25,150,000.00 7 John Farahi_BOA_CD_10662 $0.00 $2,006,556.55 1

$0.00 $27,156,556.55

Wednesday, February 01, 2012 Page 290 of 394 EXHIBIT B - Page 319 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 291 of 394 Page ID #:7335 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi WITHDRAWALS FROM CD AS IDENTIFIED THROUGH CHECKING ACCOUNT STATEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Bank of America_CD_10662 $0.00 $2,028,455.65 1 John Farahi_BOA_CD_1144 $0.00 $1,000,986.16 1 John Farahi_BOA_CD_1370 $0.00 $3,010,392.33 1 John Farahi_BOA_CD_1394 $0.00 $1,403,351.58 1 John Farahi_BOA_CD_1449 $0.00 $400,220.37 1 John Farahi_BOA_CD_1505 $0.00 $8,611,089.78 7 John Farahi_BOA_CD_1701 $0.00 $1,754,844.08 2 John Farahi_BOA_CD_1819 $0.00 $1,005,103.49 1

$0.00 $19,214,443.44

Wednesday, February 01, 2012 Page 291 of 394 EXHIBIT B - Page 320 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 292 of 394 Page ID #:7336 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi CASH DEPOSITS (ACTUAL CASH & DEPOSITS WITH CHECKS WRITTEN TO CASH) NAME DISBURSEMENTS RECEIPTS COUNT Cash $0.00 $17,207.19 17

$0.00 $17,207.19

Wednesday, February 01, 2012 Page 292 of 394 EXHIBIT B - Page 321 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 293 of 394 Page ID #:7337 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi REVERSAL OF BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT John and Gissou_USB_0014 $0.00 $50.00 2 John Farahi_Bank Leumi_2307 $0.00 $40.00 2 John Farahi_BOA_2989 $0.00 $162.60 5 John Farahi_BOA_4276 $0.00 $8.50 1 John Farahi_City National_0231 $0.00 $12.00 1 US Bank $0.00 $360.90 1

$0.00 $634.00

Wednesday, February 01, 2012 Page 293 of 394 EXHIBIT B - Page 322 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 294 of 394 Page ID #:7338 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi INTEREST INCOME NAME DISBURSEMENTS RECEIPTS COUNT Bank of the West $0.00 $0.51 14 John and Gissou_USB_0014 $0.00 $25,357.39 55 John Farahi_Bank Leumi_2307 $0.00 $15,414.89 35 John Farahi_BOA_0684 $0.00 $0.90 25 John Farahi_BOA_2989 $0.00 $259.91 66 John Farahi_BOA_CD_0259 $0.00 $257.62 2 John Farahi_BOA_CD_1370 $0.00 $8,648.74 7 John Farahi_BOA_CD_1394 $0.00 $3,351.58 4 John Farahi_BOA_CD_1505 $0.00 $81,438.78 10 John Farahi_BOA_CD_1505‐ FORFEIT OF INTEREST $1,556.07 $0.00 1 John Farahi_BOA_CD_1701 $0.00 $4,844.08 2 John Farahi_BOA_CD_1819 $0.00 $5,103.48 3 John Farahi_SWB_2158 $0.00 $1,863.19 16 John Farahi_WF_3680 $0.00 $0.32 14 John Farahi_WF_9631 $0.00 $9.33 54

$1,556.07 $146,550.72

Wednesday, February 01, 2012 Page 294 of 394 EXHIBIT B - Page 323 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 295 of 394 Page ID #:7339 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi MISCELLANEOUS RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT Aero Realty Management $0.00 $500.00 1 Aetna Health of California $0.00 $392.00 2 Behzad Masrour Rad $0.00 $1,130.00 1 California Department of Motor Vehicles $0.00 $753.00 1 Chase $0.00 $25,000.00 1 John Foote $0.00 $50,000.00 1 Lindmark Settlement Fund $0.00 $16.38 1 Loyola Marymount University $0.00 $143.40 1 Negah Advertising $0.00 $7,500.00 2 Nokia $0.00 $50.00 1 Paul Comi $125.00 $125.00 2 Pink Dot $0.00 $416.00 1 Time Inc Shared Services $0.00 $25.87 1 Verizon Wireless $0.00 $30.00 1

$125.00 $86,081.65

Wednesday, February 01, 2012 Page 295 of 394 EXHIBIT B - Page 324 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 296 of 394 Page ID #:7340 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi FEDERAL TAX REFUNDS NAME DISBURSEMENTS RECEIPTS COUNT Internal Revenue Service $0.00 $491,021.65 2

$0.00 $491,021.65

Wednesday, February 01, 2012 Page 296 of 394 EXHIBIT B - Page 325 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 297 of 394 Page ID #:7341 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi LOCAL TAX REFUNDS NAME DISBURSEMENTS RECEIPTS COUNT Los Angeles County Tax Collector $0.00 $5,402.87 2

$0.00 $5,402.87

Wednesday, February 01, 2012 Page 297 of 394 EXHIBIT B - Page 326 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 298 of 394 Page ID #:7342 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi UNIDENTIFIED RECEIPTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $0.00 $350,000.00 3 Opening Deposit $0.00 $69,000.00 1

$0.00 $419,000.00

Wednesday, February 01, 2012 Page 298 of 394 EXHIBIT B - Page 327 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 299 of 394 Page ID #:7343 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi RELATED TRANSFER RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT 1031_WF_6589 $0.00 $90,000.00 3 Adventure Inn_SWB_1819 $0.00 $1,467,026.25 36 Bank of America $0.00 $117,000.00 1 Farahi Family Trust_SWB_1841 $0.00 $55,090,326.52 156 Farahi Family Trust_SWB_3158 $0.00 $4,167,000.00 7 John and Gissou_USB_0014 $0.00 $5,500,000.00 3 John Farahi $0.00 $100,000.00 1 John Farahi_Bank Leumi_2325 $0.00 $1,200,000.00 2 John Farahi_Bank of New York_2506 $0.00 $380,429,765.71 284 John Farahi_BOA_2989 $0.00 $16,668,515.17 7 John Farahi_BOA_4276 $0.00 $141.67 1 John Farahi_BOA_8370 $0.00 $18,470,708.37 8 John Farahi_SWB_2809 $0.00 $98,735.41 6 John Farahi_WF_3680 $0.00 $300.00 1 John Farahi_WF_9631 $0.00 $10,000.00 1 Justin Farahi_BOA_3332 $0.00 $15,000.00 1 NPM_BOA_5067 $0.00 $24,184.32 36 NPS_WF_1204 $0.00 $1,196.00 1 PJ Enterprises_BOA_01758 $0.00 $340.73 1

$0.00 $483,450,240.15

Wednesday, February 01, 2012 Page 299 of 394 EXHIBIT B - Page 328 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 300 of 394 Page ID #:7344 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi PAYMENTS TO INDIVIDUALS / COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Antuanet Khamtrashyan $2,197.23 $0.00 2 Costco $9,692.99 $0.00 1 Diana Springer $22,310.35 $0.00 1 Elaheh Amouei $0.00 $150.00 1 Federal Express $259.57 $0.00 1 Flora Mobasser $375.00 $0.00 1 Home Depot $80.00 $0.00 1 Joshua Hart $741.71 $0.00 1 Masoud Ghandi $209.50 $0.00 1 Naeema Crittall $1,836.20 $0.00 4 Negah Advertising $11,500.00 $0.00 3 Noble Park $1,175.00 $0.00 1 Payum Banafshe $432.33 $0.00 1 Soheil Alex Soleimani $11,333.33 $0.00 1 TNT USA $40.08 $0.00 1

$62,183.29 $150.00

Wednesday, February 01, 2012 Page 300 of 394 EXHIBIT B - Page 329 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 301 of 394 Page ID #:7345 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi REPAYMENT OF BORROWED FUNDS NAME DISBURSEMENTS RECEIPTS COUNT Bank Leumi_Loan_9627 $4,380,997.18 $0.00 26 Bank of America $16,677,166.97 $0.00 9 Bank of America_Loan_5599 $8,472,379.98 $0.00 29 Bank of America_LOC_8968 $37,719.42 $0.00 4 John Farahi_Bank Leumi_0840 $500.00 $0.00 1 John Farahi_Bank Leumi_2307 $4,183.04 $0.00 6 John Farahi_BOA_CD_1449 $400,000.00 $0.00 1 John Farahi_BOA_CD_1505 $9,550,000.00 $0.00 1 John Farahi_BOA_CD_1701 $750,000.00 $0.00 1 Nevada Commercial Loan_Loan_0026 $17,595.42 $0.00 2 Nevada Commercial Loan_Loan_0692 $5,500.00 $0.00 1 US Bank $2,905,639.21 $0.00 4 US Bank_Loan_0692 $12,652,032.03 $0.00 15 US Bank_Loan_1362 $1,500,000.00 $0.00 2 Washington Mutual_Loan_7248 $19,000.00 $0.00 2 Wells Fargo $949.65 $0.00 36

$57,373,662.90 $0.00

Wednesday, February 01, 2012 Page 301 of 394 EXHIBIT B - Page 330 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 302 of 394 Page ID #:7346 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi PURCHASE OF CD / ROLLOVER OF CD AS IDENTIFIED THROUGH CHECKING ACCOUNT STATEMENTS NAME DISBURSEMENTS RECEIPTS COUNT John Farahi_BOA_CD_0259 $69,000.00 $0.00 1 John Farahi_BOA_CD_1144 $1,000,000.00 $0.00 1 John Farahi_BOA_CD_1370 $3,000,000.00 $0.00 2 John Farahi_BOA_CD_1394 $1,400,000.00 $0.00 1 John Farahi_BOA_CD_1819 $1,000,000.00 $0.00 1 John Farahi_BOA_CD_7457 $28,367.61 $0.00 1

$6,497,367.61 $0.00

Wednesday, February 01, 2012 Page 302 of 394 EXHIBIT B - Page 331 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 303 of 394 Page ID #:7347 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi WITHDRAWALS FROM CD AS IDENTIFIED THROUGH CD ACCOUNT STATEMENTS NAME DISBURSEMENTS RECEIPTS COUNT John Farahi_BOA_2989 $26,253,574.19 $0.00 17

$26,253,574.19 $0.00

Wednesday, February 01, 2012 Page 303 of 394 EXHIBIT B - Page 332 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 304 of 394 Page ID #:7348 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi CASH WITHDRAWALS NAME DISBURSEMENTS RECEIPTS COUNT Cash $128,775.55 $0.00 15 Petty Cash $2,788.73 $0.00 8

$131,564.28 $0.00

Wednesday, February 01, 2012 Page 304 of 394 EXHIBIT B - Page 333 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 305 of 394 Page ID #:7349 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT Clarke American $5.99 $0.00 1 Farahi Family Trust_BOTW_6980 $140.00 $0.00 14 John and Gissou_USB_0014 $4,536.31 $0.00 6 John Farahi_Bank Leumi_2307 $580.00 $0.00 12 John Farahi_BOA_0684 $180.00 $0.00 9 John Farahi_BOA_2989 $2,327.75 $0.00 50 John Farahi_BOA_4276 $505.90 $0.00 39 John Farahi_City National_0231 $27.00 $0.00 2 John Farahi_WF_3680 $135.00 $0.00 15 John Farahi_WF_9631 $10.00 $0.00 1 US Bank $562.00 $0.00 21

$9,009.95 $0.00

Wednesday, February 01, 2012 Page 305 of 394 EXHIBIT B - Page 334 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 306 of 394 Page ID #:7350 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi MISCELLANEOUS DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Berkoz and Associates $10,650.00 $0.00 10 British Airways $30.00 $0.00 1 George Niaki $3,670.00 $0.00 2 Isaias $2,000.00 $0.00 1 Janet Roshanzamir $4,440.00 $0.00 2 Michael David $2,250.00 $0.00 1 NCA $450.00 $0.00 1 Solomon Roshodesh $18,800.00 $0.00 1 Wal‐Mart $65.99 $0.00 1 Wired Design $4,335.00 $0.00 1

$46,690.99 $0.00

Wednesday, February 01, 2012 Page 306 of 394 EXHIBIT B - Page 335 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 307 of 394 Page ID #:7351 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi PAYMENTS FOR FARAHI PERSONAL EXPENSES NAME DISBURSEMENTS RECEIPTS COUNT ABC Pest Control Corp $400.00 $0.00 8 ADT Security Services, Inc $9,583.52 $0.00 44 Anthem Blue Cross of California $3,107.71 $0.00 1 CGI Finance, Inc. $6,007.07 $0.00 1 City of Beverly Hills $55,838.93 $0.00 22 City of Los Angeles $50.00 $0.00 1 Felix Giachetti $406.00 $0.00 1 Fireman's Fund Insurance $34,473.18 $0.00 20 Hyder Construction Company Inc. $315.00 $0.00 1 Jose Martinez $145.00 $0.00 1 Loyola Marymount University $10.00 $0.00 1 Mercedes‐Benz $650.54 $0.00 1 Mesa Trucking $350.00 $0.00 1 New York Life Insurance $156.50 $0.00 1 Olympic Fire Protection $6,550.00 $0.00 1 Pablo Rodriguez $5,600.00 $0.00 3 Porsche Financial Services $1,114.21 $0.00 1 Santiago Gutierrez $180.00 $0.00 1 Steve Vartanian $700.00 $0.00 1 Tiffany Gallery of Antiques and Art $50,000.00 $0.00 3 Zacky $4,500.00 $0.00 1

$180,137.66 $0.00

Wednesday, February 01, 2012 Page 307 of 394 EXHIBIT B - Page 336 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 308 of 394 Page ID #:7352 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi PAYMENTS RELATED TO FARAHI RESIDENCE NAME DISBURSEMENTS RECEIPTS COUNT Abel Diaz $2,400.00 $0.00 1 AGA LLC $40,558.10 $0.00 6 AGA LLC ‐ OFFSET $0.00 $4,275.00 1 Air Company $20,000.00 $0.00 6 American Best Electric Supply $141,261.62 $0.00 50 Amulfo Ramirez $4,400.00 $0.00 1 Ardy's $11,600.00 $0.00 1 Arnold Ramirez $34,960.42 $0.00 9 Arturo Aranda $112.50 $0.00 1 Arutyun Khodzhumyan $53,484.75 $0.00 16 Asbuilt Services $3,996.00 $0.00 1 Auberlet Laurent $5,650.00 $0.00 1 Badger Blocks of Sun Valley $3,552.56 $0.00 1 Cabinet Plus Inc. $390,000.00 $0.00 19 California Solar $8,050.00 $0.00 2 Canon Escrow, Inc. ‐ OFFSET $0.00 $335.33 1 Castle Stone Design $226,010.73 $0.00 24 Chase_Mortgage_9658 $387.72 $0.00 2 Chase_Mortgage_9658 ‐ OFFSET $0.00 $523.48 1 Chen Ogu $1,195.31 $0.00 2 Cimex $195,468.04 $0.00 50 Claudio Valencia $3,825.00 $0.00 6 Cook's Windows $4,572.80 $0.00 2 Crystal Taura $80.00 $0.00 1 Custom Installers, Inc. $2,100.00 $0.00 1 Dancool Supply $1,163.00 $0.00 1 Dave Enterprises $2,355.00 $0.00 1 David Bina $33,500.00 $0.00 3 Designs by Faye Shaygan $1,200.00 $0.00 1 Dream Decoration $15,322.92 $0.00 2 DW/LA Landscape Architects $169.05 $0.00 2 eAppraise IT $1,470.00 $0.00 1 Edwin's Plumbing $82,700.00 $0.00 22 Everardo Uribe $20,781.28 $0.00 10 Farhad Heroabody $60,108.68 $0.00 7

Wednesday, February 01, 2012 Page 308 of 394 EXHIBIT B - Page 337 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 309 of 394 Page ID #:7353 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Ferguson Enterprises $4,530.00 $0.00 3 Fernando Cierra $23,700.00 $0.00 11 Ferro Enterprises $7,794.00 $0.00 1 Filipe Perez $6,000.00 $0.00 1 Forma Scaffold $12,800.00 $0.00 5 Foshel Home Design $2,860.00 $0.00 1 Gabbay Architects $89,808.56 $0.00 24 Ghaffart and Parsa $140.00 $0.00 1 Global Natural Stone $5,384.50 $0.00 3 Hi Sources $29,980.00 $0.00 7 I.J. Production $5,090.37 $0.00 2 Imperial Moulding, Inc. $122.37 $0.00 1 Intracut, Inc. $2,368.60 $0.00 2 Isaias Perez $130,420.83 $0.00 30 Island Pools and Waterscapes $86,600.00 $0.00 9 Ivan Papoban $12,500.00 $0.00 4 Ivy Garden, Inc. $32,779.93 $0.00 10 Jack Little Co. $2,500.00 $0.00 2 Jacqueline Nicolas $48,274.46 $0.00 9 Jaqueline Nicolas $16,100.00 $0.00 1 John Farahi $141.67 $0.00 1 Juan Uribe $2,400.00 $0.00 4 Karen Hakobyan $2,900.00 $0.00 2 Kevin Croston Shuttle worth $1,200.00 $0.00 2 Kevin Shuttleworth $300.00 $0.00 1 Krigev Mantels, Inc. $7,853.86 $0.00 1 Landscape Architects $2,500.00 $0.00 1 Longshadow $8,716.00 $0.00 1 Luther Petoyan $55,040.00 $0.00 13 M&S Construction $8,500.00 $0.00 1 M. Z. Negad $4,000.00 $0.00 2 Majestic Interiors $21,884.60 $0.00 2 Marina's Building Materials $18,000.00 $0.00 2 Martin Ramos $750.00 $0.00 1 Maryam Zaghingrad $3,500.00 $0.00 1 Maryam Zeghi $3,500.00 $0.00 1 Mayfair Art & Antiques Gallery $17,861.00 $0.00 1 Mayfair Gallery $20,000.00 $0.00 1 Medi Boloorian $750.00 $0.00 1

Wednesday, February 01, 2012 Page 309 of 394 EXHIBIT B - Page 338 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 310 of 394 Page ID #:7354 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 MGH Construction $1,200,225.78 $0.00 114 Midwest Wholesale Lighting $6,331.93 $0.00 3 Moshir Engineering $7,600.00 $0.00 3 N&S Construction $13,500.00 $0.00 3 Olympic Fire Protection $27,726.60 $0.00 11 Panorama City Glass, Inc. $33,670.00 $0.00 7 Paradise Nursery $12,127.97 $0.00 4 Parham Niaki $66,743.00 $0.00 14 Parviz Oriental Rugs $53,000.00 $0.00 2 Perfect Temperature $4,050.00 $0.00 2 Pure Water 2000 $7,567.58 $0.00 2 Queen Parquet $31,117.77 $0.00 6 R&S Satellite Company $600.00 $0.00 1 R.B.H. Insulation, Inc. $9,988.00 $0.00 1 Renaissance Molding and Design $10,440.00 $0.00 3 Rene Fuentes $24,830.00 $0.00 10 Robert Salice $63,000.00 $0.00 14 Roto Rooter $1,000.00 $0.00 1 Royal Blue Pool Service $5,247.50 $0.00 18 Royal Stone, Inc. $49,888.34 $0.00 10 Sarkis Vardanian $49,000.00 $0.00 13 Sculpture Design Imports, Inc. $974.25 $0.00 1 Sheet Metal Magic $37,703.00 $0.00 5 Soon's Lock & Key $9,012.87 $0.00 6 Southland Stone, USA Inc. $10,437.00 $0.00 1 Southwest Electric Supply $5,000.00 $0.00 1 Spartan Roofing Supply $7,860.00 $0.00 1 Stained Glass By Taima $17,248.40 $0.00 3 Star Pre‐Cast $17,000.00 $0.00 3 Stock Building Supply $8,424.86 $0.00 3 Thomasville Home Furnishings $5,911.00 $0.00 1 Thomasville Home Furnishings‐ OFFSET $0.00 $5,970.00 1 Ubaldo Arellano $1,800.00 $0.00 1 UMS Incorporated $9,234.58 $0.00 2 Unique Security Systems $3,900.00 $0.00 1 United Nappa Imports, Inc. $1,534.15 $0.00 1 Universal Material Supply, Inc. $2,000.00 $0.00 1 US Air Conditioning $5,709.14 $0.00 2 US Moulding $1,140.46 $0.00 3

Wednesday, February 01, 2012 Page 310 of 394 EXHIBIT B - Page 339 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 311 of 394 Page ID #:7355 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Vahe Jooharian $14,000.00 $0.00 3 Vardan Shaghanian $97,400.00 $0.00 21 Vivo Ginosyan $1,850.00 $0.00 1 Vruyr Ginosyan $2,600.00 $0.00 1 West LA Building Material $973.49 $0.00 1 Z&R Cabinet $9,900.00 $0.00 3

$4,021,253.90 $11,103.81

Wednesday, February 01, 2012 Page 311 of 394 EXHIBIT B - Page 340 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 312 of 394 Page ID #:7356 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi PAYMENTS TO CREDIT CARD COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT American Express $508,410.00 $0.00 45 Bank of America $10,724.69 $0.00 9 Bank of the West $10.00 $0.00 1 Citibank $828.76 $0.00 3 Visa $39.20 $0.00 1 Wells Fargo $1,741.62 $0.00 3

$521,754.27 $0.00

Wednesday, February 01, 2012 Page 312 of 394 EXHIBIT B - Page 341 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 313 of 394 Page ID #:7357 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi LEGAL AND ALL OTHER PROFESSIONAL FEES NAME DISBURSEMENTS RECEIPTS COUNT Law Offices of H. Joseph Nourmand $1,635.00 $0.00 1 Mark Nourmand D.C. $7,602.00 $0.00 5

$9,237.00 $0.00

Wednesday, February 01, 2012 Page 313 of 394 EXHIBIT B - Page 342 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 314 of 394 Page ID #:7358 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi PAYMENTS FOR UTILITIES NAME DISBURSEMENTS RECEIPTS COUNT Arrowhead Mountain Spring Water $424.41 $0.00 4 AT&T $360.78 $0.00 4 Cybernet Communications, Inc. $4,748.19 $0.00 22 DirecTV $8,154.87 $0.00 22 Nevada Power Company $100.00 $0.00 1 SBC $2,517.40 $0.00 21 Siemens Water Technologies $99.00 $0.00 1 Socalgas $2,444.91 $0.00 6 Southern California Edison $35,333.13 $0.00 28 The Gas Company $5,367.05 $0.00 21 Time Warner Cable $1,489.34 $0.00 31 Verizon Wireless $800.00 $0.00 1

$61,839.08 $0.00

Wednesday, February 01, 2012 Page 314 of 394 EXHIBIT B - Page 343 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 315 of 394 Page ID #:7359 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi FEDERAL TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Internal Revenue Service $38,256.49 $0.00 1

$38,256.49 $0.00

Wednesday, February 01, 2012 Page 315 of 394 EXHIBIT B - Page 344 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 316 of 394 Page ID #:7360 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi LOCAL TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Los Angeles County Tax Collector $91,531.43 $0.00 4

$91,531.43 $0.00

Wednesday, February 01, 2012 Page 316 of 394 EXHIBIT B - Page 345 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 317 of 394 Page ID #:7361 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi STATE TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT State Board of Equalization $547.58 $0.00 2

$547.58 $0.00

Wednesday, February 01, 2012 Page 317 of 394 EXHIBIT B - Page 346 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 318 of 394 Page ID #:7362 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi UNIDENTIFIED DISBURSEMENTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $21,807.90 $0.00 4 $117,837.15 $0.00 16 FTA $1,524,480.00 $0.00 3

$1,664,125.05 $0.00

Wednesday, February 01, 2012 Page 318 of 394 EXHIBIT B - Page 347 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 319 of 394 Page ID #:7363 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 John Farahi RELATED TRANSFER DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT 1031_SWB_2271 $4,400,000.00 $0.00 4 1031_WF_6589 $595,000.00 $0.00 2 Adventure Inn_SWB_1819 $14,915.28 $0.00 15 Farahi Family Trust_SWB_1841 $77,554,953.08 $0.00 45 Farahi Family Trust_SWB_3158 $90,000.00 $0.00 1 Gissou Farahi_BOA_2410 $2,000.00 $0.00 1 Gissou Farahi_Interactive Brokers_U165097 $4,000,000.00 $0.00 2 John and Gissou_USB_0014 $5,500,000.00 $0.00 3 John Farahi $117,000.00 $0.00 1 John Farahi_Bank Leumi_2325 $960,000.00 $0.00 1 John Farahi_Bank of New York_2506 $365,668,147.62 $0.00 138 John Farahi_BOA_2989 $18,780,708.37 $0.00 10 John Farahi_BOA_4276 $55,000.00 $0.00 2 John Farahi_SWB_2158 $100,000.00 $0.00 1 Joshua Farahi $10,000.00 $0.00 1 Joshua Farahi_BOA_3388 $10,000.00 $0.00 1 Justin Farahi_BOA_3332 $60,000.00 $0.00 4 NPFS_SWB_1798 $48,000.00 $0.00 3 NPM_BOA_5067 $75,000.00 $0.00 1 Parsi_SWB_5535 $9,000.00 $0.00 1

$478,049,724.35 $0.00

Wednesday, February 01, 2012 Page 319 of 394 EXHIBIT B - Page 348 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 320 of 394 Page ID #:7364 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

Gissou Farahi FUNDS FROM INDIVIDUALS / COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Azizollah Farahi $0.00 $500.00 1 Parinaz Farahi $0.00 $502.18 1

$0.00 $1,002.18

Wednesday, February 01, 2012 Page 320 of 394 EXHIBIT B - Page 349 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 321 of 394 Page ID #:7365 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Gissou Farahi BORROWED FUNDS NAME DISBURSEMENTS RECEIPTS COUNT Bank of America $0.00 $1,915.65 2 SWB_Loan_4002 $0.00 $3,246.37 6

$0.00 $5,162.02

Wednesday, February 01, 2012 Page 321 of 394 EXHIBIT B - Page 350 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 322 of 394 Page ID #:7366 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Gissou Farahi CASH DEPOSITS (ACTUAL CASH & DEPOSITS WITH CHECKS WRITTEN TO CASH) NAME DISBURSEMENTS RECEIPTS COUNT Cash $0.00 $3,421.91 2 Counter Credit $0.00 $18,280.00 3

$0.00 $21,701.91

Wednesday, February 01, 2012 Page 322 of 394 EXHIBIT B - Page 351 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 323 of 394 Page ID #:7367 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Gissou Farahi REVERSAL OF BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT Farahi Family Trust_SWB_3158 $0.00 $1,100.00 1 Gissou Farahi_BOA_2410 $0.00 $6,368.89 6

$0.00 $7,468.89

Wednesday, February 01, 2012 Page 323 of 394 EXHIBIT B - Page 352 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 324 of 394 Page ID #:7368 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Gissou Farahi INTEREST INCOME NAME DISBURSEMENTS RECEIPTS COUNT Bank of America $0.00 $39.69 24 Justin Farahi_BOA_0453 $0.00 $1,180.06 9 Justin Farahi_BOA_0828 $0.00 $451.82 5 Justin Farahi_BOA_0840 $0.00 $1.51 2

$0.00 $1,673.08

Wednesday, February 01, 2012 Page 324 of 394 EXHIBIT B - Page 353 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 325 of 394 Page ID #:7369 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Gissou Farahi MISCELLANEOUS RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT Ben Jewelry $0.00 $10,000.00 1 Hillary Clinton for President $0.00 $2,300.00 1

$0.00 $12,300.00

Wednesday, February 01, 2012 Page 325 of 394 EXHIBIT B - Page 354 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 326 of 394 Page ID #:7370 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Gissou Farahi UNIDENTIFIED RECEIPTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $0.00 $1,500.00 2 Opening Deposit $0.00 $23,451.82 2

$0.00 $24,951.82

Wednesday, February 01, 2012 Page 326 of 394 EXHIBIT B - Page 355 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 327 of 394 Page ID #:7371 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Gissou Farahi RELATED TRANSFER RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT Adventure Inn_SWB_1819 $0.00 $17,731.20 64 Farahi Family Trust_SWB_1841 $0.00 $109,704,173.33 154 Farahi Family Trust_SWB_3158 $0.00 $869,406.71 19 Gissou Farahi_SWB_2875 $0.00 $19,597.72 7 Gissou Farahi_WF_2171 $0.00 $2,800.00 3 Joshua Farahi_BOA_3388 $0.00 $4,280.00 1 NPS_WF_1204 $0.00 $215.23 1 Winners Realty_SWB_1808 $0.00 $1,209.48 1

$0.00 $110,619,413.67

Wednesday, February 01, 2012 Page 327 of 394 EXHIBIT B - Page 356 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 328 of 394 Page ID #:7372 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Gissou Farahi PAYMENTS TO INDIVIDUALS / COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Carol Wexler $269.54 $0.00 1 Elaheh Amouei $450.00 $0.00 2 Ezabella Le $900.00 $0.00 1 Faramarz Magbouleh $6,500.00 $0.00 24 Farid Magbouleh $4,100.00 $0.00 6 Farshad Rastegar $1,250.00 $0.00 1 Katrin Bina $115.00 $0.00 1 Maher Magbouleh $600.00 $0.00 1 Mahin Shadgou $7,000.00 $0.00 1 Mehdi Haghi $1,200.00 $0.00 1 Michael Carter $1,000.00 $0.00 1 Naeema Crittall $1,710.09 $0.00 2 Rima Mahmoodi $640.00 $0.00 1 S. Ohebsion $1,300.00 $0.00 1 Sun International Knits $130,000.00 $0.00 4

$157,034.63 $0.00

Wednesday, February 01, 2012 Page 328 of 394 EXHIBIT B - Page 357 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 329 of 394 Page ID #:7373 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Gissou Farahi REPAYMENT OF BORROWED FUNDS NAME DISBURSEMENTS RECEIPTS COUNT Bank of America $40.00 $0.00 2 Bank of America_LOC_5599 $3,922.46 $0.00 1 Bank of America_LOC_8968 $100.15 $0.00 1 Sun West Bank $2,554.09 $0.00 2 SWB_Loan_4002 $10,144.77 $0.00 4 Wells Fargo $35.00 $0.00 1

$16,796.47 $0.00

Wednesday, February 01, 2012 Page 329 of 394 EXHIBIT B - Page 358 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 330 of 394 Page ID #:7374 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Gissou Farahi CASH WITHDRAWALS NAME DISBURSEMENTS RECEIPTS COUNT Cash $148,319.54 $0.00 93 Petty Cash $300.90 $0.00 1

$148,620.44 $0.00

Wednesday, February 01, 2012 Page 330 of 394 EXHIBIT B - Page 359 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 331 of 394 Page ID #:7375 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Gissou Farahi BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT Bank of America $32.00 $0.00 4 Clarke American $60.97 $0.00 1 Gissou Farahi_BOA_2410 $97.00 $0.00 19 Harland Checks $21.00 $0.00 1 Wells Fargo $10.00 $0.00 1

$220.97 $0.00

Wednesday, February 01, 2012 Page 331 of 394 EXHIBIT B - Page 360 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 332 of 394 Page ID #:7376 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Gissou Farahi MISCELLANEOUS DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Abbas Photography $2,985.00 $0.00 2 Chung Shun Sit $1,200.00 $0.00 1 Crown Towers Homeowners Association $600.00 $0.00 1 Dynasplint Systems $112.50 $0.00 1 EDI Rental $3,450.00 $0.00 1 Elloy Liya $590.00 $0.00 1 FDUSA $3,540.00 $0.00 1 George Horesh $1,200.00 $0.00 1 Gina K. Design $755.00 $0.00 1 Harry Jewelry $23.00 $0.00 1 Karina Pires Photography $25.00 $0.00 1 Lima Smith $100.00 $0.00 1 State of Israel Bonds $100.00 $0.00 1 Stephen S. Wise Temple $29,100.00 $0.00 2 Tina K. $1,645.00 $0.00 1 V.E.S. $225.00 $0.00 1 Vecchio $11,000.00 $0.00 2

$56,650.50 $0.00

Wednesday, February 01, 2012 Page 332 of 394 EXHIBIT B - Page 361 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 333 of 394 Page ID #:7377 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Gissou Farahi PAYMENTS FOR FARAHI PERSONAL EXPENSES NAME DISBURSEMENTS RECEIPTS COUNT Astoria Furs $1,200.00 $0.00 1 Bella Findings $400.00 $0.00 1 Ben Jewelry $25,000.00 $0.00 1 Beverly Hills Antiquarian $3,000.00 $0.00 1 City of Beverly Hills $35.00 $0.00 1 City of Hope $210.00 $0.00 1 Dr. Forouzesh $550.00 $0.00 2 Dr. Naficiy $2,100.00 $0.00 2 Farsi Jewelry $2,000.00 $0.00 1 Globe Tires $5,400.00 $0.00 1 Golnar's Garden $150.00 $0.00 1 Hemla Jewels $6,500.00 $0.00 1 Lee Nails $70.00 $0.00 1 Mahin Jewelry $22,000.00 $0.00 3 Paironi, Inc. $1,700.00 $0.00 1 Tiffany & Co. $3,703.96 $0.00 1 Versailles Boutique, Dolce Dolce Inc. $480.00 $0.00 1 Wynn Resorts $37,280.15 $0.00 6

$111,779.11 $0.00

Wednesday, February 01, 2012 Page 333 of 394 EXHIBIT B - Page 362 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 334 of 394 Page ID #:7378 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Gissou Farahi PAYMENTS TO CREDIT CARD COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT American Express $35,160.28 $0.00 15 Bank of America $32.68 $0.00 1 Barney's New York_8502 $1,920.53 $0.00 4 Citibank $553.07 $0.00 2 Department Stores National Bank ‐ OFFSET $0.00 $20.00 1 Gissou Farahi_BOA_3599 $1,308.82 $0.00 1 MBNA America_0604 $674.00 $0.00 1 Neiman Marcus $26,000.74 $0.00 7 Neiman Marcus ‐ OFFSET $0.00 $645.23 1 Retail Services $21,318.03 $0.00 9 Saks 5th Avenue $45,816.11 $0.00 15

$132,784.26 $665.23

Wednesday, February 01, 2012 Page 334 of 394 EXHIBIT B - Page 363 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 335 of 394 Page ID #:7379 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Gissou Farahi UNIDENTIFIED DISBURSEMENTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $15,915.77 $0.00 4 Unavailable per bank $5,362.00 $0.00 1

$21,277.77 $0.00

Wednesday, February 01, 2012 Page 335 of 394 EXHIBIT B - Page 364 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 336 of 394 Page ID #:7380 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Gissou Farahi RELATED TRANSFER DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Farahi Family Trust_SWB_1841 $97,242,063.08 $0.00 97 Farahi Family Trust_SWB_3158 $11,811,356.82 $0.00 22 Gissou Farahi $5,000.00 $0.00 1 Gissou Farahi_BOA_6242 $3,000.00 $0.00 1 John Farahi $13,300.70 $0.00 2 John Farahi_SWB_2809 $2,500.00 $0.00 2 Joshua Farahi $7,607.56 $0.00 1 Justin Farahi_BOA_3332 $169.88 $0.00 1 Justin Farahi_BOA_8260 $809.86 $0.00 1

$109,085,807.90 $0.00

Wednesday, February 01, 2012 Page 336 of 394 EXHIBIT B - Page 365 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 337 of 394 Page ID #:7381 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

Justin Farahi FUNDS FROM INDIVIDUALS / COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Maher Magbouleh $0.00 $100,000.00 1

$0.00 $100,000.00

Wednesday, February 01, 2012 Page 337 of 394 EXHIBIT B - Page 366 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 338 of 394 Page ID #:7382 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi CASH DEPOSITS (ACTUAL CASH & DEPOSITS WITH CHECKS WRITTEN TO CASH) NAME DISBURSEMENTS RECEIPTS COUNT Cash $0.00 $16,130.00 6 Justin Farahi_BOA_8260 $0.00 $100.00 1

$0.00 $16,230.00

Wednesday, February 01, 2012 Page 338 of 394 EXHIBIT B - Page 367 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 339 of 394 Page ID #:7383 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi REVERSAL OF BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT Justin Farahi_BOA_3332 $0.00 $5,000.00 1 Justin Farahi_BOA_8260 $0.00 $378.07 30

$0.00 $5,378.07

Wednesday, February 01, 2012 Page 339 of 394 EXHIBIT B - Page 368 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 340 of 394 Page ID #:7384 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi INTEREST INCOME NAME DISBURSEMENTS RECEIPTS COUNT Justin Farahi_BOA_2663 $0.00 $114.42 84

$0.00 $114.42

Wednesday, February 01, 2012 Page 340 of 394 EXHIBIT B - Page 369 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 341 of 394 Page ID #:7385 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi MISCELLANEOUS RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT California Class Action $0.00 $0.50 1 Complete Automotive Systems $0.00 $1,539.97 1 Hewlett Packard $0.00 $100.00 2 Iranian American Jewish Center $0.00 $2,700.00 2 Refund Offer Center $0.00 $21.61 1

$0.00 $4,362.08

Wednesday, February 01, 2012 Page 341 of 394 EXHIBIT B - Page 370 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 342 of 394 Page ID #:7386 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi FEDERAL TAX REFUNDS NAME DISBURSEMENTS RECEIPTS COUNT Internal Revenue Service $0.00 $8,831.00 3

$0.00 $8,831.00

Wednesday, February 01, 2012 Page 342 of 394 EXHIBIT B - Page 371 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 343 of 394 Page ID #:7387 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi STATE TAX REFUNDS NAME DISBURSEMENTS RECEIPTS COUNT Franchise Tax Board $0.00 $2,492.00 2

$0.00 $2,492.00

Wednesday, February 01, 2012 Page 343 of 394 EXHIBIT B - Page 372 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 344 of 394 Page ID #:7388 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi UNIDENTIFIED RECEIPTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT Cash $0.00 $1,500.00 1 Unidentified $0.00 $20,637.98 2

$0.00 $22,137.98

Wednesday, February 01, 2012 Page 344 of 394 EXHIBIT B - Page 373 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 345 of 394 Page ID #:7389 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi RELATED TRANSFER RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT 1031_SWB_2271 $0.00 $15,000.00 2 Farahi Family Trust_SWB_1841 $0.00 $1,129,236.24 126 Farahi Family Trust_SWB_3158 $0.00 $215,002.53 16 Gissou Farahi_SWB_2875 $0.00 $979.74 2 John Farahi_BOA_4276 $0.00 $70,000.00 4 Justin Farahi_BOA_3332 $0.00 $75,090.96 28 Justin Farahi_BOA_8260 $0.00 $58,000.00 96 Justin Farahi_Interactive Brokers_U326083 $0.00 $13,800.00 6 NPFS_SWB_1798 $0.00 $130,000.00 2 NPM_BOA_5067 $0.00 $53,169.65 12

$0.00 $1,760,279.12

Wednesday, February 01, 2012 Page 345 of 394 EXHIBIT B - Page 374 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 346 of 394 Page ID #:7390 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi PAYMENTS TO INDIVIDUALS / COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Antuanet Khamtrashyan $1,200.00 $0.00 1 Atlantis Casino & Resort $127.41 $0.00 1 Costco $100.00 $0.00 2 Farideh Rastegar $490.52 $0.00 1 Morrison Foerster $2,000.00 $0.00 1 Naeema Crittall $29.31 $0.00 1 Palazzo at Park La Brea $16,610.77 $0.00 5 Payum Banafshe $1,250.00 $0.00 1 Pctools.com $106.51 $0.00 3 Robert Freed $49,750.00 $0.00 9 Scottrade, Inc. $13,415.00 $0.00 2

$85,079.52 $0.00

Wednesday, February 01, 2012 Page 346 of 394 EXHIBIT B - Page 375 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 347 of 394 Page ID #:7391 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi CASH WITHDRAWALS NAME DISBURSEMENTS RECEIPTS COUNT Cash $271,764.15 $0.00 168 Justin Farahi_BOA_8260 $49,187.48 $0.00 316 Petty Cash $520.75 $0.00 1

$321,472.38 $0.00

Wednesday, February 01, 2012 Page 347 of 394 EXHIBIT B - Page 376 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 348 of 394 Page ID #:7392 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT John Farahi_City National_0231 $60.00 $0.00 1 Justin Farahi_BOA_2663 $35.00 $0.00 5 Justin Farahi_BOA_3332 $5,280.20 $0.00 18 Justin Farahi_BOA_3503 $6.00 $0.00 3 Justin Farahi_BOA_8260 $1,902.27 $0.00 417

$7,283.47 $0.00

Wednesday, February 01, 2012 Page 348 of 394 EXHIBIT B - Page 377 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 349 of 394 Page ID #:7393 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi MISCELLANEOUS DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT 9601 Wilshire Lot 2811 $3.00 $0.00 3 Abbot's Pizza $4.50 $0.00 1 AFSI $900.00 $0.00 1 Allaince Israelite Universelle $2,000.00 $0.00 1 American Friends of Magen David Adomi $500.00 $0.00 1 Artiz Pages $1,200.00 $0.00 2 Associates of Hacham $1,260.00 $0.00 1 Barron's $52.00 $0.00 1 Behzad Masrour Rad $350.00 $0.00 1 Beith David $126.00 $0.00 1 Beverly Hills Cleaners $56.10 $0.00 1 Beverly Hills Training and Fitness $300.00 $0.00 1 Chatsworth Superior Court $386.00 $0.00 1 Citywide Locks $413.00 $0.00 1 Classic Tailors $201.00 $0.00 1 Computer Boy, Inc. $323.67 $0.00 1 Development Corporation for Israel $350.00 $0.00 1 DJ Alex $1,500.00 $0.00 1 ETTA Israel $300.00 $0.00 1 Friends of Hillary $4,200.00 $0.00 1 Gil Corber $45,166.66 $0.00 3 Giuseppe Franco $40.00 $0.00 1 Goodwill‐USC $20.98 $0.00 1 Grant & Weber $279.00 $0.00 1 Hadassah Southern California $2,500.00 $0.00 1 Hope Foundation $500.00 $0.00 1 IJWO $500.00 $0.00 1 Janet Roshanzamir $600.00 $0.00 1 JEM Center $350.00 $0.00 1 Joe Seneigeo $425.00 $0.00 1 KI's Painting Company $400.00 $0.00 1 Looking Beyond $2,000.00 $0.00 1 MagicJack $50.85 $0.00 2 More Magazine $10.00 $0.00 1 National Action Financial Services $10.96 $0.00 1 Nessah Synagogue $651.00 $0.00 3

Wednesday, February 01, 2012 Page 349 of 394 EXHIBIT B - Page 378 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 350 of 394 Page ID #:7394 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Pablo Rodriguez $800.00 $0.00 1 Pam McRae $600.00 $0.00 1 Passport Services $127.00 $0.00 1 Post Office $30.00 $0.00 1 Republic $76.00 $0.00 1 Resolution Strategies Inc $430.00 $0.00 1 Rosa $360.00 $0.00 1 Sawtelle 76 $3.00 $0.00 1 Serious Inc. $21.65 $0.00 1 Shiraz Rentals $2,000.00 $0.00 1 Sinai Temple $7,782.50 $0.00 3 Standard Parking $55.00 $0.00 1 Studio 79 $600.00 $0.00 1 Superior Court of California $201.00 $0.00 1 Test Masters $100.00 $0.00 1 The Wall Street Journal $164.89 $0.00 2 Trent Copeland $1,918.00 $0.00 2 UC Regents $45.00 $0.00 1 Umberto‐Canon $65.00 $0.00 1 Union 76 $324.83 $0.00 1 US Department of State $127.00 $0.00 1 Wal‐Mart $35.64 $0.00 1 Willow Springs Internet $61.40 $0.00 1 Wilshire Ebell Theatre $2,000.00 $0.00 1 XM Satellite Radio $77.70 $0.00 2

$85,935.33 $0.00

Wednesday, February 01, 2012 Page 350 of 394 EXHIBIT B - Page 379 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 351 of 394 Page ID #:7395 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi PAYMENTS FOR FARAHI PERSONAL EXPENSES NAME DISBURSEMENTS RECEIPTS COUNT 11st St Kiosk at Staples Center $34.99 $0.00 1 76 Beverly Hills $4.00 $0.00 1 AAA Auto Club $47.00 $0.00 1 Afshin David Rahimi, MD $1,000.00 $0.00 1 All State $35,467.31 $0.00 43 AMC Century $19.00 $0.00 1 AMPCO Parking $42.50 $0.00 11 Apple $178.81 $0.00 6 Arby's $49.32 $0.00 3 Arco Gas $40.45 $0.00 1 ARCO Paypoint $190.64 $0.00 5 Area $30.00 $0.00 1 Aroma Bakery Café $58.04 $0.00 2 Automotive Entertainment $200.00 $0.00 1 Avi's Place $150.00 $0.00 1 Backstage Café & Bar $141.00 $0.00 2 Baja Fresh $92.46 $0.00 9 Bally Ventura $2.70 $0.00 1 Bandera $40.00 $0.00 1 Bar Delux $72.00 $0.00 2 Basic Bites $31.65 $0.00 1 Baskin Robbins $11.88 $0.00 1 Bats Zurich $9.65 $0.00 2 Bay Cities Italian Deli $55.78 $0.00 5 Bel Air Oil Inc. $7.73 $0.00 3 Best Buy $125.00 $0.00 2 Beverly Hills Diner $43.57 $0.00 2 Beverly Hills Hotel $96.93 $0.00 1 Big Five Sporting Goods $5.40 $0.00 1 BJ Restaurant $39.88 $0.00 1 Bliss $108.00 $0.00 1 Blockbuster $32.46 $0.00 2 Blu Jam Café $97.43 $0.00 3 Blueprint $198.22 $0.00 1 BMW Financial Services $36,300.09 $0.00 25

Wednesday, February 01, 2012 Page 351 of 394 EXHIBIT B - Page 380 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 352 of 394 Page ID #:7396 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Boston Market $9.40 $0.00 1 Bristol Farms $89.37 $0.00 2 Budget Rent‐A‐Car $136.13 $0.00 1 Busby's $47.00 $0.00 1 Cabo Cantina $43.50 $0.00 1 Café Dehab $37.91 $0.00 1 Café Modigliani $24.14 $0.00 4 Café Sushi $107.99 $0.00 1 California Crisp $9.07 $0.00 1 California Department of Motor Vehicles $2,301.00 $0.00 9 California Food Store $5.82 $0.00 1 California Pizza Kitchen $36.34 $0.00 2 Carl's Jr $25.25 $0.00 4 Cenca News & Gift Shop $18.34 $0.00 2 Century West Car $13.95 $0.00 1 Charley's Grilled Subs $8.33 $0.00 1 Cheesecake Café $31.67 $0.00 1 Cheesecake Factory $49.80 $0.00 2 Chevron $381.85 $0.00 10 Chili's Grill $28.22 $0.00 1 Chin Chin $108.58 $0.00 5 Chipotle $8.98 $0.00 1 Chocolat Restaurant $29.25 $0.00 1 Cinch $11.00 $0.00 1 Cinnabon $3.56 $0.00 1 Circuit City $476.31 $0.00 1 City of Beverly Hills $1,127.00 $0.00 22 City of Los Angeles $916.00 $0.00 11 City of West Hollywood $155.00 $0.00 4 Classical and Modern $10.00 $0.00 1 Club De Playa Tukan $30.97 $0.00 2 Coffee Bean $12.25 $0.00 4 Complete Automotive Systems $473.00 $0.00 1 Coral Tree Café $59.67 $0.00 2 Corner Bakery $9.07 $0.00 1 Crazy Fish $154.63 $0.00 6 Credentials Inc. $10.00 $0.00 2 Crews of California $4.32 $0.00 1 Csula Meter Parking $6.00 $0.00 1

Wednesday, February 01, 2012 Page 352 of 394 EXHIBIT B - Page 381 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 353 of 394 Page ID #:7397 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 CVS $115.88 $0.00 2 Damon & Pythias $21.93 $0.00 2 Dave & Busters $24.00 $0.00 1 Dennys $107.51 $0.00 4 Dialog Café West Hollywood $19.46 $0.00 2 Dough Boys Bakery $17.38 $0.00 1 Dr. David Rahimi $450.00 $0.00 1 Dr. Lana Milton $400.00 $0.00 2 Dr. Morris Rashtian $500.00 $0.00 1 Dr. Naficiy $4,950.00 $0.00 2 Dr. Rahimi $1,407.00 $0.00 2 El Pollo Loco $37.64 $0.00 4 Element $100.00 $0.00 1 Enzo's Pizzeria $6.44 $0.00 1 Executive Star Limosuine‐ Las Vegas $45.00 $0.00 1 Exxon‐Mobil $210.00 $0.00 8 Fantastic $20.95 $0.00 1 Fashion Avenue $1,030.79 $0.00 2 Fatburger $6.69 $0.00 1 Footlocker $238.14 $0.00 2 Freddy & liana's $51.90 $0.00 1 Gelson's Market $60.26 $0.00 1 Gil Turner's Fine Wine $15.00 $0.00 1 GNC $32.46 $0.00 1 Grand Lux Café $22.38 $0.00 1 Great Wraps $7.78 $0.00 1 Greenleaf Wholesale Florist, Inc $11.83 $0.00 1 Guess $106.09 $0.00 1 Gypsy Café $45.81 $0.00 1 Gyu Kaku Restaurant $152.46 $0.00 2 H&M $140.62 $0.00 2 Happy Ending Bar $27.50 $0.00 2 Hilton Hotels $22.00 $0.00 1 Hodes Parking $280.00 $0.00 2 Hollywood Roosevelt $120.00 $0.00 1 Hooters Santa Monica $13.34 $0.00 1 Hot R Beach Y Spa $20.14 $0.00 1 IL Pastaio $60.26 $0.00 1 Il Tramezzino $163.16 $0.00 10

Wednesday, February 01, 2012 Page 353 of 394 EXHIBIT B - Page 382 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 354 of 394 Page ID #:7398 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 In‐N‐Out $6.43 $0.00 1 Inside Track Trading $594.00 $0.00 1 Intercontinental Gift $18.06 $0.00 3 Isla W. $47.74 $0.00 2 Islands Rest $27.71 $0.00 1 Italian 5 Gastronomie $47.28 $0.00 2 Jack in the Box $98.44 $0.00 3 Jack N Jill's $36.53 $0.00 2 Jamba Juice $4.10 $0.00 1 Jerry's Famous Deli $31.22 $0.00 2 JFK Zum Zum $10.13 $0.00 2 Johnny Rockets $14.32 $0.00 1 Kim's Steak & Potato $20.40 $0.00 2 King Jewelry $825.00 $0.00 1 Kings Road Café $18.74 $0.00 1 Koi LA $163.98 $0.00 1 Koo Koo Roo $131.40 $0.00 11 LA Live Parking Garage $45.00 $0.00 2 La Salsa $16.40 $0.00 2 LA Taxi $26.75 $0.00 1 Laac Mens Sport Shop $4.00 $0.00 1 Lala's $48.17 $0.00 2 LAX $22.00 $0.00 1 Lee's Liquors $11.19 $0.00 1 Les Deux $16.00 $0.00 1 Lids $72.63 $0.00 1 Lola's $72.41 $0.00 1 Longs Drug Store $9.74 $0.00 2 Loyola Marymount University $20,726.30 $0.00 3 Lucky Fish $47.67 $0.00 1 Maria Bonita Acapulco Group $30.60 $0.00 2 Maya $10.83 $0.00 1 McCormick & Schmick $46.03 $0.00 3 McDonald's $7.25 $0.00 1 Melrose Strip Auto $131.80 $0.00 5 Mel's Drive In $12.00 $0.00 1 Miru $42.31 $0.00 1 Mood $48.00 $0.00 1 Moonshadows $108.58 $0.00 1

Wednesday, February 01, 2012 Page 354 of 394 EXHIBIT B - Page 383 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 355 of 394 Page ID #:7399 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Mulberry Street Pizzeria $289.23 $0.00 14 Nagila Pizza $38.30 $0.00 2 Nate N Al $53.10 $0.00 1 Niketown $119.08 $0.00 1 Nocturnal Nightclub $40.00 $0.00 1 Nortica's 32nd 31 $6.34 $0.00 1 Novel Café $15.40 $0.00 1 Panini Café $85.54 $0.00 3 Parking Violations Bureau $40.00 $0.00 1 PCI $4.00 $0.00 1 PF Changs $35.00 $0.00 1 Pico Kosher Deli $34.39 $0.00 1 Pink Dot $31.10 $0.00 2 Pinkberry $35.65 $0.00 7 Quest Diagnostics $30.00 $0.00 1 Quiznos $28.18 $0.00 3 Ralphs $248.81 $0.00 8 Rebel 2121 $16.83 $0.00 1 Renaissance Catering $4,350.00 $0.00 1 Rite Aid $1,053.09 $0.00 23 Rosh Staiil $9.11 $0.00 2 Roxbury Café $19.20 $0.00 1 Rubio's $10.46 $0.00 1 Saddle Ranch Chop House $23.00 $0.00 1 Sammy's Sports $32.48 $0.00 1 Santa Monica College $1,039.00 $0.00 9 Sayuri $60.10 $0.00 2 SC LA Bev Hills F&B $20.04 $0.00 4 Setareh Gallery $1,076.00 $0.00 1 Shanghai Diamond $26.68 $0.00 1 Sharky's Woodfired Grill $22.09 $0.00 2 Shell Oil $103.17 $0.00 6 Sigal Gevodzhanyan $72.63 $0.00 2 Sight Metallica $21.65 $0.00 1 Sky Bar at Mondrian Hotel $47.00 $0.00 2 Somper Furs LLC $476.30 $0.00 1 Souplantation $8.26 $0.00 1 Staples Center $31.00 $0.00 1 Starbucks $14.43 $0.00 4

Wednesday, February 01, 2012 Page 355 of 394 EXHIBIT B - Page 384 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 356 of 394 Page ID #:7400 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Subway $99.85 $0.00 13 Sunset Oil & Mini Mart $1,071.32 $0.00 26 Sushi House Unico $46.08 $0.00 1 Sushi Yu and Mi $177.03 $0.00 5 Sushiko $58.95 $0.00 1 Sushiya $45.48 $0.00 1 Symantec $39.99 $0.00 1 Taco Bell $13.30 $0.00 2 Terners Liquor $177.67 $0.00 2 The Belmont $31.00 $0.00 2 The Farm of Beverly Hills $25.21 $0.00 1 The Grove Theatre $70.25 $0.00 6 The Marketplace $9.88 $0.00 2 The Matador Bookstore $50.88 $0.00 1 The Mercantile $1.49 $0.00 1 The Shop by Pete $27.01 $0.00 1 The Standard F&B $11.91 $0.00 1 The Toll Roads Violation Department $104.00 $0.00 1 Toast Bakery Café $83.58 $0.00 4 Tomodachi Sushi $35.29 $0.00 1 Touch Spa $122.00 $0.00 2 Tower Records and Video $15.14 $0.00 1 Trimana $11.88 $0.00 1 UCLA $157.36 $0.00 19 UCLA Medical Group $48.34 $0.00 2 Ummba Grill $12.58 $0.00 1 Union 76 $753.98 $0.00 32 University of Southern California $73,020.56 $0.00 16 Urban Outfitters $123.41 $0.00 4 Urth Café $88.57 $0.00 4 USA Petroleum $15.04 $0.00 1 Valet Parking Services $1.00 $0.00 1 Vendome Wine & Spirits $43.69 $0.00 1 W Hotel $103.95 $0.00 3 Western Bagel $12.64 $0.00 2 WH On‐Street Parking $10.25 $0.00 8 Whole Foods $21.97 $0.00 1 Wokcano $118.35 $0.00 4 Wood Ranch Farmers Market $71.11 $0.00 1

Wednesday, February 01, 2012 Page 356 of 394 EXHIBIT B - Page 385 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 357 of 394 Page ID #:7401 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 XS‐ Encore Las Vegas $60.00 $0.00 2 Yen Sushi & Sake Bar $42.21 $0.00 1 Zankou Chicken $14.27 $0.00 1

$203,462.61 $0.00

Wednesday, February 01, 2012 Page 357 of 394 EXHIBIT B - Page 386 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 358 of 394 Page ID #:7402 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi PAYMENTS RELATED TO FARAHI RESIDENCE NAME DISBURSEMENTS RECEIPTS COUNT Cabinet Plus Inc. $20,000.00 $0.00 2

$20,000.00 $0.00

Wednesday, February 01, 2012 Page 358 of 394 EXHIBIT B - Page 387 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 359 of 394 Page ID #:7403 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi PAYMENTS TO CREDIT CARD COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT American Express $623,714.42 $0.00 133 Bank of America $99,796.28 $0.00 48 Barney's New York_8502 $110.50 $0.00 4 Bloomingdale's $9,783.05 $0.00 8 Chase $1,117.87 $0.00 4 CitiCards $14,673.95 $0.00 15 City National Bank $3,060.00 $0.00 2 HSBC $3,522.98 $0.00 1 MBNA America_0603 $17.95 $0.00 1 MBNA America_0604 $1,413.05 $0.00 4

$757,210.05 $0.00

Wednesday, February 01, 2012 Page 359 of 394 EXHIBIT B - Page 388 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 360 of 394 Page ID #:7404 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi LEGAL AND ALL OTHER PROFESSIONAL FEES NAME DISBURSEMENTS RECEIPTS COUNT Mark Nourmand D.C. $6,496.92 $0.00 5 Ramineh, Fani, and Nowakhtar LLP $1,470.00 $0.00 4

$7,966.92 $0.00

Wednesday, February 01, 2012 Page 360 of 394 EXHIBIT B - Page 389 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 361 of 394 Page ID #:7405 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi PAYMENTS FOR UTILITIES NAME DISBURSEMENTS RECEIPTS COUNT Arrowhead Mountain Spring Water $238.04 $0.00 2 AT&T $5,602.11 $0.00 40 DirecTV $789.57 $0.00 5 Los Angeles Department of Water and Power $2,719.41 $0.00 19 SBC $529.40 $0.00 5 Socalgas $114.35 $0.00 4 Southern California Edison $8,255.94 $0.00 45 Sprint $1,889.93 $0.00 9 T Mobile $7,543.67 $0.00 20 The Gas Company $1,061.21 $0.00 34

$28,743.63 $0.00

Wednesday, February 01, 2012 Page 361 of 394 EXHIBIT B - Page 390 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 362 of 394 Page ID #:7406 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi FEDERAL TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Internal Revenue Service $27,646.00 $0.00 9

$27,646.00 $0.00

Wednesday, February 01, 2012 Page 362 of 394 EXHIBIT B - Page 391 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 363 of 394 Page ID #:7407 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi STATE TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Franchise Tax Board $3,218.00 $0.00 6

$3,218.00 $0.00

Wednesday, February 01, 2012 Page 363 of 394 EXHIBIT B - Page 392 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 364 of 394 Page ID #:7408 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi UNIDENTIFIED DISBURSEMENTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT Unidentified $2,940.00 $0.00 1

$2,940.00 $0.00

Wednesday, February 01, 2012 Page 364 of 394 EXHIBIT B - Page 393 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 365 of 394 Page ID #:7409 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Justin Farahi RELATED TRANSFER DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Farahi Family Trust_SWB_1841 $18,072.89 $0.00 2 Gissou Farahi_Interactive Brokers_U165097 $102,000.00 $0.00 2 John Farahi_BOA_4276 $15,000.00 $0.00 1 Joshua Farahi_BOA_2861 $400.00 $0.00 1 Joshua Farahi_BOA_3388 $10,000.00 $0.00 1 Justin Farahi_BOA_0828 $12,000.00 $0.00 1 Justin Farahi_BOA_3503 $2,520.95 $0.00 3 Justin Farahi_BOA_8260 $126,479.08 $0.00 36 Justin Farahi_Interactive Brokers_U326083 $34,100.00 $0.00 10 Justin Farahi_Interactive Brokers_U703650 $6,900.00 $0.00 3

$327,472.92 $0.00

Wednesday, February 01, 2012 Page 365 of 394 EXHIBIT B - Page 394 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 366 of 394 Page ID #:7410 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

Joshua Farahi FUNDS FROM INDIVIDUALS / COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT Bahram Farahi $0.00 $9,000.00 1 Paymon Banafshe_WAMU_2255 $0.00 $20,000.00 1 Sharareh Ohebsion $0.00 $35,000.00 1 Shirin Davoudi $0.00 $125,000.00 1

$0.00 $189,000.00

Wednesday, February 01, 2012 Page 366 of 394 EXHIBIT B - Page 395 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 367 of 394 Page ID #:7411 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi BORROWED FUNDS NAME DISBURSEMENTS RECEIPTS COUNT Sallie Mae $0.00 $16,801.00 1 Wells Fargo $0.00 $400.02 1

$0.00 $17,201.02

Wednesday, February 01, 2012 Page 367 of 394 EXHIBIT B - Page 396 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 368 of 394 Page ID #:7412 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi CASH DEPOSITS (ACTUAL CASH & DEPOSITS WITH CHECKS WRITTEN TO CASH) NAME DISBURSEMENTS RECEIPTS COUNT Cash $0.00 $20,101.18 5

$0.00 $20,101.18

Wednesday, February 01, 2012 Page 368 of 394 EXHIBIT B - Page 397 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 369 of 394 Page ID #:7413 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi REVERSAL OF BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT Joshua Farahi_BOA_2861 $0.00 $65.98 21 Joshua Farahi_BOA_3388 $0.00 $1,621.65 2

$0.00 $1,687.63

Wednesday, February 01, 2012 Page 369 of 394 EXHIBIT B - Page 398 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 370 of 394 Page ID #:7414 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi INTEREST INCOME NAME DISBURSEMENTS RECEIPTS COUNT Joshua Farahi_BOA_2861 $0.00 $24.16 2 Joshua Farahi_BOA_3388 $0.00 $1.03 2

$0.00 $25.19

Wednesday, February 01, 2012 Page 370 of 394 EXHIBIT B - Page 399 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 371 of 394 Page ID #:7415 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi MISCELLANEOUS RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT Aetna Health of California $0.00 $1,147.16 3 Anthem Blue Cross of California $0.00 $308.78 1 Apollo Business Centers, Inc. $0.00 $360.00 1 Apple $0.00 $299.00 1 AT&T $0.00 $149.53 3 Bank of America $0.00 $856.65 1 BenefitMall $0.00 $401.37 3 Lior Matian $0.00 $360.00 1 Pink Dot $0.00 $1,400.00 1 Sean Hashem $0.00 $700.00 1 Stein Diamonds $0.00 $630.00 1 Time Warner Cable $0.00 $4.54 1 Verizon Wireless $0.00 $200.00 2

$0.00 $6,817.03

Wednesday, February 01, 2012 Page 371 of 394 EXHIBIT B - Page 400 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 372 of 394 Page ID #:7416 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi FEDERAL TAX REFUNDS NAME DISBURSEMENTS RECEIPTS COUNT Internal Revenue Service $0.00 $3,928.90 5

$0.00 $3,928.90

Wednesday, February 01, 2012 Page 372 of 394 EXHIBIT B - Page 401 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 373 of 394 Page ID #:7417 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi STATE TAX REFUNDS NAME DISBURSEMENTS RECEIPTS COUNT Franchise Tax Board $0.00 $440.00 1 State of California $0.00 $1,011.60 1

$0.00 $1,451.60

Wednesday, February 01, 2012 Page 373 of 394 EXHIBIT B - Page 402 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 374 of 394 Page ID #:7418 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi UNIDENTIFIED RECEIPTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT Unidentified $0.00 $1,422.16 6

$0.00 $1,422.16

Wednesday, February 01, 2012 Page 374 of 394 EXHIBIT B - Page 403 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 375 of 394 Page ID #:7419 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi RELATED TRANSFER RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT 1031_SWB_2271 $0.00 $10,000.00 1 Crescent Wealth Management $0.00 $5,000.00 1 Farahi Family Trust_SWB_1841 $0.00 $935,397.00 70 Farahi Family Trust_SWB_3158 $0.00 $187,000.00 13 Gissou Farahi_SWB_2875 $0.00 $7,607.56 1 John Farahi_BOA_4276 $0.00 $10,000.00 1 Joshua Farahi_BOA_2861 $0.00 $0.38 2 Joshua Farahi_BOA_3388 $0.00 $32,997.00 4 Joshua Farahi_WF_9556 $0.00 $2,000.00 1 Justin Farahi_BOA_3332 $0.00 $10,000.00 1 NPFS_SWB_1798 $0.00 $10,000.00 1 NPM_BOA_5067 $0.00 $17,611.60 51 NPS_WF_1204 $0.00 $128,000.00 9

$0.00 $1,355,613.54

Wednesday, February 01, 2012 Page 375 of 394 EXHIBIT B - Page 404 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 376 of 394 Page ID #:7420 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi PAYMENTS TO INDIVIDUALS / COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT California Department of Insurance $72.00 $0.00 1 Federal Express $107.33 $0.00 1 Opes Capital Group, LLC $1,500.00 $14,900.00 2 Palazzo at Park La Brea $4,839.00 $0.00 3 Scottrade, Inc. $24,037.00 $0.00 4 Secretary of State $30.00 $0.00 1 Shirin Davoudi $125,000.00 $0.00 1 Shukkat Shaleym $1,260.00 $0.00 1

$156,845.33 $14,900.00

Wednesday, February 01, 2012 Page 376 of 394 EXHIBIT B - Page 405 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 377 of 394 Page ID #:7421 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi CASH WITHDRAWALS NAME DISBURSEMENTS RECEIPTS COUNT Cash $108,339.93 $0.00 79 Petty Cash $1,800.00 $0.00 3

$110,139.93 $0.00

Wednesday, February 01, 2012 Page 377 of 394 EXHIBIT B - Page 406 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 378 of 394 Page ID #:7422 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi BANK CHARGES AND FEES NAME DISBURSEMENTS RECEIPTS COUNT John Farahi_BOA_2989 $35.00 $0.00 1 Joshua Farahi_BOA_2861 $404.27 $0.00 51 Joshua Farahi_BOA_3388 $431.30 $0.00 10

$870.57 $0.00

Wednesday, February 01, 2012 Page 378 of 394 EXHIBIT B - Page 407 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 379 of 394 Page ID #:7423 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi MISCELLANEOUS DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT America For A Safe Israel $900.00 $0.00 1 American Friends of Magen David for Israel $500.00 $0.00 1 Anthony Golston $2,580.00 $0.00 3 Beverly Blossoms $139.90 $0.00 1 Beverly Hills Small Animal Hospital $154.00 $0.00 1 BHHS Performing Arts Department $16.00 $0.00 1 Century Cleaners $10,043.75 $0.00 21 City of Los Angeles $2,065.00 $0.00 13 City of Santa Monica $155.00 $0.00 2 City of West Hollywood $409.00 $0.00 8 College Board $22.00 $0.00 1 ESPN $11.97 $0.00 1 Hadassah Southern California $1,350.00 $0.00 1 Janet Roshanzamir $10,698.00 $0.00 7 JEM Center $9,330.00 $0.00 8 Jil Jupiter $70.00 $0.00 1 Jonathan Keiden $600.00 $0.00 1 Kim's Taylor $337.00 $0.00 5 LA Superior Court $293.00 $0.00 1 Mani Farmanara $500.00 $0.00 1 Maryam Javid $1,000.00 $0.00 1 Michael and Shadi Farhat $300.00 $0.00 1 Michelle Sarah Michaeli $226.00 $0.00 1 Nessah Synagogue $1,276.00 $0.00 2 Philanthropy Society $1,500.00 $0.00 1 Regents of the University of California‐Los Angeles $80.00 $0.00 2 Robin's Nest Massage $265.00 $0.00 1 Santa Monica Kennel $3,000.00 $0.00 1 Servizio Rocco $4,738.14 $0.00 2 Shahrad Rady $1,357.03 $0.00 1 Sinai Temple $987.50 $0.00 1 Stephanie Mansour $140.00 $0.00 1 Steve Hausman $24.00 $0.00 1 Synergy Workplaces $2,390.00 $0.00 1 Test Masters $1,150.00 $0.00 1

Wednesday, February 01, 2012 Page 379 of 394 EXHIBIT B - Page 408 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 380 of 394 Page ID #:7424 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

$58,608.29 $0.00

Wednesday, February 01, 2012 Page 380 of 394 EXHIBIT B - Page 409 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 381 of 394 Page ID #:7425 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi PAYMENTS FOR FARAHI PERSONAL EXPENSES NAME DISBURSEMENTS RECEIPTS COUNT All State $22,567.23 $0.00 45 Alta Pro Fire Protection $624.28 $0.00 1 American Bankers Insurance $108.40 $0.00 1 Audio Illusions $4,508.62 $0.00 1 Ben Pomerantz, MSW $2,888.50 $0.00 5 Bentley Financial $109,223.16 $0.00 37 Chantel Jewelry $11,500.00 $0.00 1 Chevron $73.94 $0.00 1 City of Beverly Hills $3,183.00 $0.00 47 Duane C. McKay DDS $196.00 $0.00 1 Grigoryan & Co $9,200.00 $0.00 1 Health Line Clinical Laboratories $75.00 $0.00 1 Los Angeles Lakers $7,380.00 $0.00 1 Loyola Marymount University $128,276.00 $0.00 11 Morris Rashtian Chiropractic Corp. $440.00 $0.00 1 OHR Haemet Institute $2,600.00 $0.00 1 Omnipath Diagnostics $120.00 $0.00 1 Robert E. Gandian DDS $2,655.00 $0.00 5 South Western Law School $300.00 $0.00 1 Standard Parking $55.00 $0.00 1 UCLA $30.00 $0.00 2 Union 76 $201.88 $0.00 1 VW Credit, Inc. $29,519.90 $0.00 11 Westcliff Medical Laboratories Inc $1.48 $0.00 1

$335,727.39 $0.00

Wednesday, February 01, 2012 Page 381 of 394 EXHIBIT B - Page 410 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 382 of 394 Page ID #:7426 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi PAYMENTS TO CREDIT CARD COMPANIES NAME DISBURSEMENTS RECEIPTS COUNT American Express $679,438.65 $0.00 108 American Express_51009 $7,290.62 $0.00 1 Bank of America $2,365.00 $0.00 3 Bill Me Later $912.70 $0.00 1 Capital One_8956 $8,257.18 $0.00 37 Chase $5,304.90 $0.00 13 Citibank $5,707.93 $0.00 17 GC SERVICES $735.00 $0.00 1 HSBC Card_1642 $938.17 $0.00 9 Neiman Marcus $200.00 $0.00 1 Saks 5th Avenue $5,013.92 $0.00 4 Wells Fargo $724.54 $0.00 3

$716,888.61 $0.00

Wednesday, February 01, 2012 Page 382 of 394 EXHIBIT B - Page 411 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 383 of 394 Page ID #:7427 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi LEGAL AND ALL OTHER PROFESSIONAL FEES NAME DISBURSEMENTS RECEIPTS COUNT Attorney's Corporation Services $51.60 $0.00 1 Law Offices of Kevin Danesh $0.00 $840.00 1 Mallon P.C. $12,862.50 $0.00 3 Mark Nourmand D.C. $2,540.00 $0.00 4 MJF CAPITAL MANAGEMENT LLC $7,000.00 $0.00 3 Ramineh, Fani, and Nowakhtar LLP $1,720.00 $0.00 5 RND Resources $7,000.00 $0.00 1

$31,174.10 $840.00

Wednesday, February 01, 2012 Page 383 of 394 EXHIBIT B - Page 412 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 384 of 394 Page ID #:7428 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi PAYMENTS FOR UTILITIES NAME DISBURSEMENTS RECEIPTS COUNT Arrowhead Mountain Spring Water $2,375.75 $0.00 26 AT&T $4,288.24 $0.00 26 Consolidated Communications $145.80 $0.00 2 Cybernet Communications, Inc. $1,316.93 $0.00 8 DirecTV $16,931.58 $0.00 56 SBC $1,024.03 $0.00 13 Socalgas $5.26 $0.00 1 Southern California Edison $50.89 $0.00 2 T Mobile $4,234.79 $0.00 49 Time Warner Cable $956.60 $0.00 19 Verizon Wireless $9,229.97 $0.00 36

$40,559.84 $0.00

Wednesday, February 01, 2012 Page 384 of 394 EXHIBIT B - Page 413 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 385 of 394 Page ID #:7429 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi FEDERAL TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Internal Revenue Service $32,118.00 $0.00 8

$32,118.00 $0.00

Wednesday, February 01, 2012 Page 385 of 394 EXHIBIT B - Page 414 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 386 of 394 Page ID #:7430 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi STATE TAXES PAID NAME DISBURSEMENTS RECEIPTS COUNT Franchise Tax Board $3,830.60 $0.00 6

$3,830.60 $0.00

Wednesday, February 01, 2012 Page 386 of 394 EXHIBIT B - Page 415 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 387 of 394 Page ID #:7431 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi UNIDENTIFIED DISBURSEMENTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT Unidentified $13,936.95 $0.00 42

$13,936.95 $0.00

Wednesday, February 01, 2012 Page 387 of 394 EXHIBIT B - Page 416 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 388 of 394 Page ID #:7432 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Joshua Farahi RELATED TRANSFER DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Crescent Wealth Management $55,000.00 $0.00 2 Farahi Family Trust_SWB_1841 $11,980.41 $0.00 1 Joshua Farahi_BOA_2861 $27,045.00 $0.00 16

$94,025.41 $0.00

Wednesday, February 01, 2012 Page 388 of 394 EXHIBIT B - Page 417 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 389 of 394 Page ID #:7433 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

Jonathan Farahi BORROWED FUNDS NAME DISBURSEMENTS RECEIPTS COUNT Bank of America $0.00 $12,015.68 1

$0.00 $12,015.68

Wednesday, February 01, 2012 Page 389 of 394 EXHIBIT B - Page 418 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 390 of 394 Page ID #:7434 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Jonathan Farahi INTEREST INCOME NAME DISBURSEMENTS RECEIPTS COUNT Bank of America $0.00 $961.18 8 Jonathan Farahi_BOA_0528 $0.00 $177.55 1

$0.00 $1,138.73

Wednesday, February 01, 2012 Page 390 of 394 EXHIBIT B - Page 419 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 391 of 394 Page ID #:7435 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Jonathan Farahi UNIDENTIFIED DISBURSEMENTS PER BANK STATEMENTS & ENCLOSURES NAME DISBURSEMENTS RECEIPTS COUNT $13,154.41 $0.00 1

$13,154.41 $0.00

Wednesday, February 01, 2012 Page 391 of 394 EXHIBIT B - Page 420 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 392 of 394 Page ID #:7436 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

Bahram Farahi RELATED TRANSFER RECEIPTS NAME DISBURSEMENTS RECEIPTS COUNT Farahi Family Trust_SWB_1841 $0.00 $41,785,000.00 79

$0.00 $41,785,000.00

Wednesday, February 01, 2012 Page 392 of 394 EXHIBIT B - Page 421 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 393 of 394 Page ID #:7437 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 Bahram Farahi RELATED TRANSFER DISBURSEMENTS NAME DISBURSEMENTS RECEIPTS COUNT Farahi Family Trust_SWB_1841 $16,027,820.00 $0.00 12

$16,027,820.00 $0.00

Wednesday, February 01, 2012 Page 393 of 394 EXHIBIT B - Page 422 Case 2:10-cv-00124-DDP-JEM Document 345-2 Filed 05/11/12 Page 394 of 394 Page ID #:7438 SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

Wednesday, February 01, 2012 Page 394 of 394 EXHIBIT B - Page 423 Case 2:10-cv-00124-DDP-JEM Document 345-3 Filed 05/11/12 Page 1 of 1 Page ID #:7439 Case 2:10-cv-00124-DDP-JEM Document 345-4 Filed 05/11/12 Page 1 of 1 Page ID #:7440

SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF ENTITY TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10

RECEIPTS: ALL ENTITIES FUNDS FROM INVESTORS1 52,014,233.22 FUNDS FROM INDIVIDUALS / COMPANIES2 43,146,430.93 FUNDS FROM TITLE / ESCROW COMPANIES 60,677,644.10 BORROWED FUNDS 156,255,457.43 LOAN PROCEEDS RECEIVED 2,742,227.74 PURCHASE OF CD / ROLLOVER OF CD AS 28,158,575.30 IDENTIFIED THROUGH CD STATEMENTS3 WITHDRAWALS FROM CD AS IDENTIFIED 21,716,174.62 THROUGH CHECKING ACCOUNT STATEMENTS3 CASH DEPOSITS (ACTUAL CASH & DEPOSITS 1,631,659.79 WITH CHECKS WRITTEN TO CASH) REVERSAL OF BANK CHARGES AND FEES 32,508.23 INTEREST INCOME1 463,130.99 MISCELLANEOUS RECEIPTS1 733,604.52 OPERATING REVENUE 791,682.64 LEGAL AND ALL OTHER PROFESSIONAL FEES 400.00 FEDERAL TAX REFUNDS 2,093,987.43 STATE TAX REFUNDS 6,346.79 LOCAL TAX REFUNDS 6,489.69 UNIDENTIFIED RECEIPTS PER BANK 12,154,524.39 STATEMENTS & ENCLOSURES4 TOTAL RECEIPTS BEFORE RELATED PARTY TRANSACTIONS: 382,625,077.81 RELATED PARTY RECEIPTS 1,674,073,632.69 TOTAL RECEIPTS: 2,056,698,710.50

DISBURSEMENTS: PAYMENTS TO INVESTORS 47,395,505.24 PAYMENTS TO INDIVIDUALS / COMPANIES2 56,699,852.05 PAYMENTS TO TITLE / ESCROW COMPANIES 41,590,552.15 REPAYMENT OF BORROWED FUNDS 167,262,374.92 LOANS TO 3RD PARTY / REPAYMENT OF 3,365,716.73 LOANS TO 3RD PARTY PURCHASE OF CD / ROLLOVER OF CD AS 36,531,692.70 IDENTIFIED THROUGH CHECKING ACCOUNT STATEMENTS3 WITHDRAWALS FROM CD AS IDENTIFIED 28,265,603.12 THROUGH CD ACCOUNT STATEMENTS CASH WITHDRAWALS 2,163,058.66 BANK CHARGES AND FEES 123,553.45 MISCELLANEOUS DISBURSEMENTS 1,400,686.56 OPERATING EXPENSE1 5,623,027.76 PAYMENTS FOR FARAHI PERSONAL 5,009,202.24 EXPENSES PAYMENTS RELATED TO FARAHI 10,411,267.20 RESIDENCE1 PAYMENTS TO CREDIT CARD COMPANIES1 12,463,799.78 LEGAL AND ALL OTHER PROFESSIONAL FEES 1,381,597.45 PAYMENTS FOR UTILITIES 1,112,692.03 FEDERAL TAXES PAID 2,128,604.99 LOCAL TAXES PAID 499,471.91 STATE TAXES PAID 361,426.49 UNIDENTIFIED DISBURSEMENTS PER BANK 8,741,285.82 STATEMENTS & ENCLOSURES TOTAL DISBURSEMENTS BEFORE RELATED PARTY TRANSACTIONS: 432,530,971.25 RELATED PARTY DISBURSEMENTS 1,618,364,490.95 TOTAL DISBURSEMENTS: 2,050,895,462.20

FUNDS TURNED OVER TO RECEIVER 4,187,606.84 UNRECONCILED AMOUNT DUE TO BEGINNING BALANCES AND BANK STATEMENTS NEVER RECEIVED 5,730,925.19 1) Indicates that line item is comprised of a net amount. The net amount is a result of returns, reversals, returns of deposits, etc. 2) These transactions established a transfer to or from an escrow or title company, however Crowe was able to identify the individual or company based on enclosures received. 3) Crowe's records capture both disbursement to purchase the CD as well as the receipt of funds to establish the CD. Thus, our report has an offsetting amount based on the statement used to identify the funds. 4) Crowe has not received all banking documentation requested. Due to bank poicies relating to record retention and destruction, some banking documentation will not be provided.

EXHIBIT D - Page 426 Case 2:10-cv-00124-DDP-JEM Document 345-5 Filed 05/11/12 Page 1 of 5 Page ID #:7441

SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF ENTITY TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NEWPOINT FINANCIAL NEWPOINT ACCOUNTING NEWPOINT SERVICES, INC. AND TAX SECURITIES

RECEIPTS: FUNDS FROM INVESTORS1 39,934,370.45 - - FUNDS FROM INDIVIDUALS / COMPANIES2 - - - FUNDS FROM TITLE / ESCROW COMPANIES - 10,000.00 - BORROWED FUNDS - - - LOAN PROCEEDS RECEIVED 2,121,939.64 - - PURCHASE OF CD / ROLLOVER OF CD AS - - - IDENTIFIED THROUGH CD STATEMENTS3 WITHDRAWALS FROM CD AS IDENTIFIED - - - THROUGH CHECKING ACCOUNT STATEMENTS3 CASH DEPOSITS (ACTUAL CASH & DEPOSITS 3,206.57 300.00 - WITH CHECKS WRITTEN TO CASH) REVERSAL OF BANK CHARGES AND FEES - 798.00 3,585.65 INTEREST INCOME1 66,946.51 - 3,640.74 MISCELLANEOUS RECEIPTS1 243,872.25 13,075.00 19,260.18 OPERATING REVENUE - 31,975.27 449,857.66 LEGAL AND ALL OTHER PROFESSIONAL FEES - - - FEDERAL TAX REFUNDS 2,275.08 - - STATE TAX REFUNDS - 815.00 466.63 LOCAL TAX REFUNDS - - - UNIDENTIFIED RECEIPTS PER BANK 526,539.02 - 162,772.71 STATEMENTS & ENCLOSURES4 TOTAL RECEIPTS BEFORE RELATED PARTY TRANSACTIONS: 42,899,149.52 56,963.27 639,583.57 RELATED PARTY RECEIPTS 122,717,212.31 11,240.00 1,826,611.83 TOTAL RECEIPTS: 165,616,361.83 68,203.27 2,466,195.40

DISBURSEMENTS: PAYMENTS TO INVESTORS 35,732,459.36 - - PAYMENTS TO INDIVIDUALS / COMPANIES2 21,200.00 - - PAYMENTS TO TITLE / ESCROW COMPANIES 1,349,855.93 35.00 - REPAYMENT OF BORROWED FUNDS - - - LOANS TO 3RD PARTY / REPAYMENT OF 2,317,000.00 - - LOANS TO 3RD PARTY PURCHASE OF CD / ROLLOVER OF CD AS - - - IDENTIFIED THROUGH CHECKING ACCOUNT STATEMENTS3 WITHDRAWALS FROM CD AS IDENTIFIED - - - THROUGH CD ACCOUNT STATEMENTS CASH WITHDRAWALS 2,500.00 150.00 - BANK CHARGES AND FEES 15,352.97 148.00 8,746.75 MISCELLANEOUS DISBURSEMENTS 8,519.84 8,070.00 385,187.74 OPERATING EXPENSE1 362,971.45 53,880.10 1,025,208.36 PAYMENTS FOR FARAHI PERSONAL 726,848.54 324.76 36,731.73 EXPENSES PAYMENTS RELATED TO FARAHI 4,629.28 - 2,750.00 RESIDENCE1 PAYMENTS TO CREDIT CARD COMPANIES1 219,450.39 4,850.92 33,424.88 LEGAL AND ALL OTHER PROFESSIONAL FEES 182,418.50 750.00 266,026.93 PAYMENTS FOR UTILITIES 2,944.33 2,903.78 117,809.66 FEDERAL TAXES PAID 2,123.69 - - LOCAL TAXES PAID - - 2,613.96 STATE TAXES PAID 60,000.00 3,352.95 5,148.13 UNIDENTIFIED DISBURSEMENTS PER BANK 25,935.00 5,910.80 610,672.93 STATEMENTS & ENCLOSURES TOTAL DISBURSEMENTS BEFORE RELATED PARTY TRANSACTIONS: 41,034,209.28 80,376.31 2,494,321.07 RELATED PARTY DISBURSEMENTS 124,826,707.13 4,415.91 200,646.77 TOTAL DISBURSEMENTS: 165,860,916.41 84,792.22 2,694,967.84 FUNDS TURNED OVER TO RECEIVER 66,739.80 5,583.31 1,873,374.33 UNRECONCILED AMOUNT DUE TO BEGINNING BALANCES AND BANK STATEMENTS NEVER RECEIVED (311,294.38) (22,172.26) (228,772.44)

EXHIBIT E - Page 427 Case 2:10-cv-00124-DDP-JEM Document 345-5 Filed 05/11/12 Page 2 of 5 Page ID #:7442

SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF ENTITY TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 NPS 1031 NEWPOINT TRIPLE J EXCHANGE MORTGAGE BANKERS INVESTMENTS

RECEIPTS: FUNDS FROM INVESTORS1 1,000,013.53 8,166,054.85 69.44 FUNDS FROM INDIVIDUALS / COMPANIES2 14,694,832.44 - - FUNDS FROM TITLE / ESCROW COMPANIES 59,577,139.71 924,048.76 - BORROWED FUNDS 3,504,039.25 - 262,473.68 LOAN PROCEEDS RECEIVED - 57,200.00 183,088.10 PURCHASE OF CD / ROLLOVER OF CD AS - - - IDENTIFIED THROUGH CD STATEMENTS3 WITHDRAWALS FROM CD AS IDENTIFIED - 2,501,731.18 - THROUGH CHECKING ACCOUNT STATEMENTS3 CASH DEPOSITS (ACTUAL CASH & DEPOSITS 5.00 - 1,541,864.93 WITH CHECKS WRITTEN TO CASH) REVERSAL OF BANK CHARGES AND FEES - 384.00 10,644.60 INTEREST INCOME1 91,408.89 - - MISCELLANEOUS RECEIPTS1 804.41 41,374.29 47,247.98 OPERATING REVENUE 1,980.00 8,109.68 299,760.03 LEGAL AND ALL OTHER PROFESSIONAL FEES - - 400.00 FEDERAL TAX REFUNDS - 2,554.77 - STATE TAX REFUNDS - 1,121.56 - LOCAL TAX REFUNDS - - 1,086.82 UNIDENTIFIED RECEIPTS PER BANK 625,090.22 299,746.22 523,089.96 STATEMENTS & ENCLOSURES4 TOTAL RECEIPTS BEFORE RELATED PARTY TRANSACTIONS: 79,495,313.45 12,002,325.31 2,869,725.55 RELATED PARTY RECEIPTS 206,339,218.36 6,361,233.94 11,278,832.55 TOTAL RECEIPTS: 285,834,531.81 18,363,559.25 14,148,558.10

DISBURSEMENTS: PAYMENTS TO INVESTORS 3,720,380.32 4,866,032.35 1,697,402.77 PAYMENTS TO INDIVIDUALS / COMPANIES2 32,282,241.84 9,133.50 - PAYMENTS TO TITLE / ESCROW COMPANIES 38,213,838.98 710,195.00 9,243.74 REPAYMENT OF BORROWED FUNDS 2,950,100.00 100,100.00 1,591,470.00 LOANS TO 3RD PARTY / REPAYMENT OF 446,412.86 - 402,560.78 LOANS TO 3RD PARTY PURCHASE OF CD / ROLLOVER OF CD AS - 2,500,000.00 - IDENTIFIED THROUGH CHECKING ACCOUNT STATEMENTS3 WITHDRAWALS FROM CD AS IDENTIFIED - - - THROUGH CD ACCOUNT STATEMENTS CASH WITHDRAWALS 9,638.33 583,648.67 134,248.18 BANK CHARGES AND FEES 9,979.97 4,312.05 26,682.08 MISCELLANEOUS DISBURSEMENTS 38,705.00 31,384.27 103,541.44 OPERATING EXPENSE1 389,040.70 1,222,497.86 2,213,292.34 PAYMENTS FOR FARAHI PERSONAL 1,230.00 129,978.01 141,643.27 EXPENSES PAYMENTS RELATED TO FARAHI 155,138.27 - 20,781.72 RESIDENCE1 PAYMENTS TO CREDIT CARD COMPANIES1 114,818.65 264,931.91 280,540.25 LEGAL AND ALL OTHER PROFESSIONAL FEES 6,893.05 12,933.83 48,183.69 PAYMENTS FOR UTILITIES 3,873.68 21,919.52 687,212.66 FEDERAL TAXES PAID 149,808.00 9,494.01 252,844.48 LOCAL TAXES PAID - - 216,549.31 STATE TAXES PAID 186,539.23 8,551.29 36,610.20 UNIDENTIFIED DISBURSEMENTS PER BANK 1,093,477.12 118,829.80 65,127.32 STATEMENTS & ENCLOSURES TOTAL DISBURSEMENTS BEFORE RELATED PARTY TRANSACTIONS: 79,772,116.00 10,593,942.07 7,927,934.23 RELATED PARTY DISBURSEMENTS 204,579,878.58 7,703,871.65 6,152,399.28 TOTAL DISBURSEMENTS: 284,351,994.58 18,297,813.72 14,080,333.51 FUNDS TURNED OVER TO RECEIVER 95,442.12 - - UNRECONCILED AMOUNT DUE TO BEGINNING BALANCES AND BANK STATEMENTS NEVER RECEIVED 1,482,537.22 65,745.53 68,224.59

EXHIBIT E - Page 428 Case 2:10-cv-00124-DDP-JEM Document 345-5 Filed 05/11/12 Page 3 of 5 Page ID #:7443

SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF ENTITY TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 PARSI WINNERS PJ ENTERPRISES INVESTMENTS REALTY

RECEIPTS: FUNDS FROM INVESTORS1 49,724.95 2,405,000.00 459,000.00 FUNDS FROM INDIVIDUALS / COMPANIES2 75,000.00 - 70,000.00 FUNDS FROM TITLE / ESCROW COMPANIES 62,537.79 - - BORROWED FUNDS - 1,000,000.00 - LOAN PROCEEDS RECEIVED 380,000.00 - - PURCHASE OF CD / ROLLOVER OF CD AS - 1,002,018.75 - IDENTIFIED THROUGH CD STATEMENTS3 WITHDRAWALS FROM CD AS IDENTIFIED - - - THROUGH CHECKING ACCOUNT STATEMENTS3 CASH DEPOSITS (ACTUAL CASH & DEPOSITS - - - WITH CHECKS WRITTEN TO CASH) REVERSAL OF BANK CHARGES AND FEES - 7.09 - INTEREST INCOME1 - 31,051.04 - MISCELLANEOUS RECEIPTS1 10,583.52 - 1,887.00 OPERATING REVENUE - - - LEGAL AND ALL OTHER PROFESSIONAL FEES - - - FEDERAL TAX REFUNDS - - - STATE TAX REFUNDS - - - LOCAL TAX REFUNDS - - - UNIDENTIFIED RECEIPTS PER BANK 176,323.04 9,000.00 76,625.00 STATEMENTS & ENCLOSURES4 TOTAL RECEIPTS BEFORE RELATED PARTY TRANSACTIONS: 754,169.30 4,447,076.88 607,512.00 RELATED PARTY RECEIPTS 1,784,128.20 7,774,724.77 1,857,000.00 TOTAL RECEIPTS: 2,538,297.50 12,221,801.65 2,464,512.00

DISBURSEMENTS: PAYMENTS TO INVESTORS - 1,084,790.90 294,439.54 PAYMENTS TO INDIVIDUALS / COMPANIES2 63,482.06 - - PAYMENTS TO TITLE / ESCROW COMPANIES 1,050.00 - - REPAYMENT OF BORROWED FUNDS 368,515.00 - 359,851.00 LOANS TO 3RD PARTY / REPAYMENT OF 199,743.09 - - LOANS TO 3RD PARTY PURCHASE OF CD / ROLLOVER OF CD AS - - - IDENTIFIED THROUGH CHECKING ACCOUNT STATEMENTS3 WITHDRAWALS FROM CD AS IDENTIFIED - 2,012,028.93 - THROUGH CD ACCOUNT STATEMENTS CASH WITHDRAWALS - - - BANK CHARGES AND FEES 668.35 1,044.52 253.99 MISCELLANEOUS DISBURSEMENTS 72.00 - 33,637.09 OPERATING EXPENSE1 79,152.00 40,625.00 236,359.95 PAYMENTS FOR FARAHI PERSONAL 37,290.46 - 602,679.20 EXPENSES PAYMENTS RELATED TO FARAHI 8,113.00 - 5,885.79 RESIDENCE1 PAYMENTS TO CREDIT CARD COMPANIES1 - - 141,484.36 LEGAL AND ALL OTHER PROFESSIONAL FEES 9,452.50 1,000.00 223,319.46 PAYMENTS FOR UTILITIES 20,445.74 - 45,224.87 FEDERAL TAXES PAID - - 1,199.92 LOCAL TAXES PAID 114,901.18 - 255.24 STATE TAXES PAID 8,713.51 - 600.00 UNIDENTIFIED DISBURSEMENTS PER BANK 23,626.00 - 20,222.67 STATEMENTS & ENCLOSURES TOTAL DISBURSEMENTS BEFORE RELATED PARTY TRANSACTIONS: 935,224.89 3,139,489.35 1,965,413.08 RELATED PARTY DISBURSEMENTS 1,561,672.75 10,063,231.27 203,317.38 TOTAL DISBURSEMENTS: 2,496,897.64 13,202,720.62 2,168,730.46 FUNDS TURNED OVER TO RECEIVER - 33,302.92 - UNRECONCILED AMOUNT DUE TO BEGINNING BALANCES AND BANK STATEMENTS NEVER RECEIVED 41,399.86 (980,918.97) 295,781.54

EXHIBIT E - Page 429 Case 2:10-cv-00124-DDP-JEM Document 345-5 Filed 05/11/12 Page 4 of 5 Page ID #:7444

SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF ENTITY TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 FARAHI JOHN GISSOU FAMILY TRUST FARAHI FARAHI

RECEIPTS: FUNDS FROM INVESTORS1 - - - FUNDS FROM INDIVIDUALS / COMPANIES2 28,000,383.81 16,212.50 1,002.18 FUNDS FROM TITLE / ESCROW COMPANIES 103,618.18 299.66 - BORROWED FUNDS 104,679,472.88 46,775,092.90 5,162.02 LOAN PROCEEDS RECEIVED - - - PURCHASE OF CD / ROLLOVER OF CD AS - 27,156,556.55 - IDENTIFIED THROUGH CD STATEMENTS3 WITHDRAWALS FROM CD AS IDENTIFIED - 19,214,443.44 - THROUGH CHECKING ACCOUNT STATEMENTS3 CASH DEPOSITS (ACTUAL CASH & DEPOSITS 11,043.01 17,207.19 21,701.91 WITH CHECKS WRITTEN TO CASH) REVERSAL OF BANK CHARGES AND FEES 1,920.30 634.00 7,468.89 INTEREST INCOME1 122,137.74 144,994.65 1,673.08 MISCELLANEOUS RECEIPTS1 246,064.13 85,956.65 12,300.00 OPERATING REVENUE - - - LEGAL AND ALL OTHER PROFESSIONAL FEES - - - FEDERAL TAX REFUNDS 1,585,376.03 491,021.65 - STATE TAX REFUNDS - - - LOCAL TAX REFUNDS - 5,402.87 - UNIDENTIFIED RECEIPTS PER BANK 9,287,826.26 419,000.00 24,951.82 STATEMENTS & ENCLOSURES4 TOTAL RECEIPTS BEFORE RELATED PARTY TRANSACTIONS: 144,037,842.34 94,326,822.06 74,259.90 RELATED PARTY RECEIPTS 716,937,884.25 483,450,240.15 110,619,413.67 TOTAL RECEIPTS: 860,975,726.59 577,777,062.21 110,693,673.57

DISBURSEMENTS: PAYMENTS TO INVESTORS - - - PAYMENTS TO INDIVIDUALS / COMPANIES2 23,877,701.88 62,033.29 157,034.63 PAYMENTS TO TITLE / ESCROW COMPANIES 1,306,333.50 - - REPAYMENT OF BORROWED FUNDS 104,501,879.55 57,373,662.90 16,796.47 LOANS TO 3RD PARTY / REPAYMENT OF - - - LOANS TO 3RD PARTY PURCHASE OF CD / ROLLOVER OF CD AS 27,534,325.09 6,497,367.61 - IDENTIFIED THROUGH CHECKING ACCOUNT STATEMENTS3 WITHDRAWALS FROM CD AS IDENTIFIED - 26,253,574.19 - THROUGH CD ACCOUNT STATEMENTS CASH WITHDRAWALS 721,076.45 131,564.28 148,620.44 BANK CHARGES AND FEES 38,979.81 9,009.95 220.97 MISCELLANEOUS DISBURSEMENTS 543,684.07 46,690.99 56,650.50 OPERATING EXPENSE1 - - - PAYMENTS FOR FARAHI PERSONAL 2,501,369.50 180,137.66 111,779.11 EXPENSES PAYMENTS RELATED TO FARAHI 6,183,819.05 4,010,150.09 - RESIDENCE1 PAYMENTS TO CREDIT CARD COMPANIES1 9,276,326.46 521,754.27 132,119.03 LEGAL AND ALL OTHER PROFESSIONAL FEES 583,081.47 9,237.00 - PAYMENTS FOR UTILITIES 79,215.24 61,839.08 - FEDERAL TAXES PAID 1,615,114.40 38,256.49 - LOCAL TAXES PAID 73,620.79 91,531.43 - STATE TAXES PAID 44,315.00 547.58 - UNIDENTIFIED DISBURSEMENTS PER BANK 5,062,050.00 1,664,125.05 21,277.77 STATEMENTS & ENCLOSURES TOTAL DISBURSEMENTS BEFORE RELATED PARTY TRANSACTIONS: 183,942,892.26 96,951,481.86 644,498.92 RELATED PARTY DISBURSEMENTS 675,511,319.65 478,049,724.35 109,085,807.90 TOTAL DISBURSEMENTS: 859,454,211.91 575,001,206.21 109,730,306.82 FUNDS TURNED OVER TO RECEIVER 17,031.32 2,329.62 - UNRECONCILED AMOUNT DUE TO BEGINNING BALANCES AND BANK STATEMENTS NEVER RECEIVED 1,521,514.68 2,775,855.99 963,366.75

EXHIBIT E - Page 430 Case 2:10-cv-00124-DDP-JEM Document 345-5 Filed 05/11/12 Page 5 of 5 Page ID #:7445

SEC V. NEWPOINT FINANCIAL SERVICES, INC., et al SUMMARY OF ENTITY TRANSACTIONS DATE RANGE: 01/01/03 THROUGH 01/08/10 JUSTIN JOSHUA JONATHAN FARAHI FARAHI FARAHI TOTAL

RECEIPTS: FUNDS FROM INVESTORS1 - - - 52,014,233.22 FUNDS FROM INDIVIDUALS / COMPANIES2 100,000.00 189,000.00 - 43,146,430.93 FUNDS FROM TITLE / ESCROW COMPANIES - - - 60,677,644.10 BORROWED FUNDS - 17,201.02 12,015.68 156,255,457.43 LOAN PROCEEDS RECEIVED - - - 2,742,227.74 PURCHASE OF CD / ROLLOVER OF CD AS - - - 28,158,575.30 IDENTIFIED THROUGH CD STATEMENTS3 WITHDRAWALS FROM CD AS IDENTIFIED - - - 21,716,174.62 THROUGH CHECKING ACCOUNT STATEMENTS3 CASH DEPOSITS (ACTUAL CASH & DEPOSITS 16,230.00 20,101.18 - 1,631,659.79 WITH CHECKS WRITTEN TO CASH) REVERSAL OF BANK CHARGES AND FEES 5,378.07 1,687.63 - 32,508.23 INTEREST INCOME1 114.42 25.19 1,138.73 463,130.99 MISCELLANEOUS RECEIPTS1 4,362.08 6,817.03 - 733,604.52 OPERATING REVENUE - - - 791,682.64 LEGAL AND ALL OTHER PROFESSIONAL FEES - - - 400.00 FEDERAL TAX REFUNDS 8,831.00 3,928.90 - 2,093,987.43 STATE TAX REFUNDS 2,492.00 1,451.60 - 6,346.79 LOCAL TAX REFUNDS - - - 6,489.69 UNIDENTIFIED RECEIPTS PER BANK 22,137.98 1,422.16 - 12,154,524.39 STATEMENTS & ENCLOSURES4 TOTAL RECEIPTS BEFORE RELATED PARTY TRANSACTIONS: 159,545.55 241,634.71 13,154.41 382,625,077.81 RELATED PARTY RECEIPTS 1,760,279.12 1,355,613.54 - 1,674,073,632.69 TOTAL RECEIPTS: 1,919,824.67 1,597,248.25 13,154.41 2,056,698,710.50

DISBURSEMENTS: PAYMENTS TO INVESTORS - - - 47,395,505.24 PAYMENTS TO INDIVIDUALS / COMPANIES2 85,079.52 141,945.33 - 56,699,852.05 PAYMENTS TO TITLE / ESCROW COMPANIES - - - 41,590,552.15 REPAYMENT OF BORROWED FUNDS - - - 167,262,374.92 LOANS TO 3RD PARTY / REPAYMENT OF - - - 3,365,716.73 LOANS TO 3RD PARTY PURCHASE OF CD / ROLLOVER OF CD AS - - - 36,531,692.70 IDENTIFIED THROUGH CHECKING ACCOUNT STATEMENTS3 WITHDRAWALS FROM CD AS IDENTIFIED - - - 28,265,603.12 THROUGH CD ACCOUNT STATEMENTS CASH WITHDRAWALS 321,472.38 110,139.93 - 2,163,058.66 BANK CHARGES AND FEES 7,283.47 870.57 - 123,553.45 MISCELLANEOUS DISBURSEMENTS 85,935.33 58,608.29 - 1,400,686.56 OPERATING EXPENSE1 - - - 5,623,027.76 PAYMENTS FOR FARAHI PERSONAL 203,462.61 335,727.39 - 5,009,202.24 EXPENSES PAYMENTS RELATED TO FARAHI 20,000.00 - - 10,411,267.20 RESIDENCE1 PAYMENTS TO CREDIT CARD COMPANIES1 757,210.05 716,888.61 - 12,463,799.78 LEGAL AND ALL OTHER PROFESSIONAL FEES 7,966.92 30,334.10 - 1,381,597.45 PAYMENTS FOR UTILITIES 28,743.63 40,559.84 - 1,112,692.03 FEDERAL TAXES PAID 27,646.00 32,118.00 - 2,128,604.99 LOCAL TAXES PAID - - - 499,471.91 STATE TAXES PAID 3,218.00 3,830.60 - 361,426.49 UNIDENTIFIED DISBURSEMENTS PER BANK 2,940.00 13,936.95 13,154.41 8,741,285.82 STATEMENTS & ENCLOSURES TOTAL DISBURSEMENTS BEFORE RELATED PARTY TRANSACTIONS: 1,550,957.91 1,484,959.61 13,154.41 432,530,971.25 RELATED PARTY DISBURSEMENTS 327,472.92 94,025.41 - 1,618,364,490.95 TOTAL DISBURSEMENTS: 1,878,430.83 1,578,985.02 13,154.41 2,050,895,462.20 FUNDS TURNED OVER TO RECEIVER - - - 4,187,606.84 UNRECONCILED AMOUNT DUE TO BEGINNING BALANCES AND BANK STATEMENTS NEVER RECEIVED 41,393.84 18,263.23 - 5,730,925.19

EXHIBIT E - Page 431 Case 2:10-cv-00124-DDP-JEM Document 345-6 Filed 05/11/12 Page 1 of 2 Page ID #:7446 Case 2:10-cv-00124-DDP-JEM Document 345-6 Filed 05/11/12 Page 2 of 2 Page ID #:7447