| SINGAPORE INC. | Niue | Singapore | Panama Papers |
| RGM Singapore | Not identified | Not identified | Offshore Leaks |
| RMG Singapore | Not identified | Not identified | Offshore Leaks |
| SINGAPORE LIMITED | Malta | Malta | Paradise Papers |
| MSP SINGAPORE COMPANY, LLC (SINGAPORE BRANCH) | Singapore | Singapore | Offshore Leaks |
| Singapore Property Investment Limited | British Virgin Islands | Hong Kong | Panama Papers |
| SINGAPORE EXCHANGE COMPANY LIMITED | Bahamas | Jersey | Panama Papers |
| Singapore 0122 S.A. | Panama | Uruguay | Panama Papers |
| KINGKING SINGAPORE CO., LTD. | British Virgin Islands | Singapore | Panama Papers |
| SINGAPORE ASIA RESOURCE LTD. | British Virgin Islands | Hong Kong | Panama Papers |
| SINGAPORE INVESTMENTS CORP. | Seychelles | Brazil | Panama Papers |
| SINGAPORE BEARINGS INDUSTRY LTD | Samoa | Hong Kong | Panama Papers |
| GDA SINGAPORE PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| Sequoia Trust (Singapore) | Singapore | Singapore | Offshore Leaks |
| Roquette Singapore Pte. Ltd. | Singapore | Singapore | Offshore Leaks |
| Singapore Investment Group Limited | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| Soujitz Singapore Ltd | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| Ya Show Singapore Limited | Not identified | Not identified, Hong Kong | Offshore Leaks |
| ICSB Singapore Pte Ltd | Not identified | Not identified | Offshore Leaks |
| Goldman Sachs (Singapore) Pte | Not identified | Not identified | Offshore Leaks |
| TrustNet (Singapore) Pte. Ltd. | Not identified | Not identified | Offshore Leaks |
| Tong Yiu Hon (Singapore) | Not identified | Not identified | Offshore Leaks |
| UBS AG (Singapore) | Not identified | Singapore | Offshore Leaks |
| LGT BANK, SINGAPORE | Not identified | Not identified | Offshore Leaks |
| NOMURA SINGAPORE LIMITED | Not identified | Not identified | Offshore Leaks |
| Singapore Power Ltd. | Not identified | Not identified | Offshore Leaks |
| UBS Trustees (Singapore) Ltd | Not identified | Not identified | Offshore Leaks |
| Wikborg, Rein & Co (Singapore) | Not identified | Not identified | Offshore Leaks |
| White & Case (Singapore) | Not identified | Not identified | Offshore Leaks |
| Ensol (Singapore Pte Ltd | Not identified | Singapore | Offshore Leaks |
| Coudert Brothers – Singapore | Not identified | Singapore | Offshore Leaks |
| Credit Agricole Indosuez (Singapore) | Not identified | Not identified | Offshore Leaks |
| Credit Suisse, Singapore | Not identified | Not identified | Offshore Leaks |
| Silvercord Capital (Singapore) Ltd | Not identified | Not identified | Offshore Leaks |
| Upasana Singapore Pte Ltd | Not identified | Not identified | Offshore Leaks |
| TRUSTNET (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| MARKHAM SINGAPORE PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| Rabobank International (Singapore Branch) | Not identified | Not identified | Offshore Leaks |
| CPAT (SINGAPORE) PRIVATE LTD. | Singapore | Singapore | Offshore Leaks |
| 2THEPOINT (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| Singapore Top Tower Limited | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| Tricor Singapore Pte Ltd | Not identified | Not identified | Offshore Leaks |
| REYL SINGAPORE PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| Citibank, N.A. (Singapore) | Not identified | Singapore | Offshore Leaks |
| Citi Private Bank, Singapore | Not identified | Not identified | Offshore Leaks |
| Citco Singapore Pte. Ltd | Not identified | Not identified | Offshore Leaks |
| Singapore Properties Limited | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| Singapore Real Estate Limited | British Virgin Islands | Singapore, British Virgin Islands | Offshore Leaks |
| FINOVA SINGAPORE PTE. LTD. | Not identified | Not identified | Offshore Leaks |
| Law Society of Singapore | Not identified | Not identified | Offshore Leaks |
| CNETRIC SINGAPORE PTE. LTD | Singapore | Singapore, India | Offshore Leaks |
| TIGEREX SINGAPORE (PTE) LIMITED | Singapore | Singapore, Hong Kong | Offshore Leaks |
| Singapore Control Services, Ltd | Cook Islands | Not identified | Offshore Leaks |
| PORTCULLIS TRUST (SINGAPORE) LTD | Singapore | Singapore | Offshore Leaks |
| COR SINGAPORE PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| APSAREX SINGAPORE PTE LTD | Singapore | Singapore | Offshore Leaks |
| RBS Coutts Bank Singapore | Not identified | Not identified | Offshore Leaks |
| INTXT SINGAPORE PTE. LIMITED | Singapore | Singapore | Offshore Leaks |
| Singapore Power Construction Corporation | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| HSBC Trustee (Singapore) Limited | Not identified | Not identified | Offshore Leaks |
| LGT Trust (Singapore) Ltd. | Not identified | Not identified | Offshore Leaks |
| Singapore City Limited | British Virgin Islands | Singapore, British Virgin Islands | Offshore Leaks |
| DUVALCO SINGAPORE PTE LTD | Singapore | Singapore | Offshore Leaks |
| SINOTAC SINGAPORE PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| SINGAPORE WOOD PRODUCTS LIMITED | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| MEDCOURIER SINGAPORE PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| Singapore Development Limited | British Virgin Islands | British Virgin Islands, Singapore | Offshore Leaks |
| Singapore Investment Ltd | British Virgin Islands | British Virgin Islands, Singapore | Offshore Leaks |
| ACHEM TECHNOLOGY SINGAPORE | Cayman Islands | Cayman Islands | Offshore Leaks |
| ENIGMA (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| Boustead Singapore Limited | Not identified | Not identified | Offshore Leaks |
| Ceragem Singapore Pte Ltd | Not identified | Not identified | Offshore Leaks |
| PORTCULLIS TRUST (SINGAPORE) LTD | Not identified | Not identified | Offshore Leaks |
| ITAPPS (SINGAPORE) LTD. | British Virgin Islands | Hong Kong | Panama Papers |
| TELESONIC SINGAPORE(PTE) LTD. | British Anguilla | Hong Kong | Panama Papers |
| SINGAPORE FIDUCIARIES INCORPORATED | British Virgin Islands | Singapore | Panama Papers |
| ACHEM TECHNOLOGY SINGAPORE | Cayman Islands | Cayman Islands | Paradise Papers |
| SINGAPORE EXCHANGE COMPANY LIMITED | Bahamas | | Bahamas Leaks |
| KERZNER INVESTMENTS SINGAPORE LIMITED | Bahamas | | Bahamas Leaks |
| VSNL Singapore Pte., Ltd. | | Singapore | Paradise Papers |
| Deacons Singapore Limited | Bermuda | Bermuda, Hong Kong | Paradise Papers |
| Singapore Shipping Ltd. | Malta | Malta | Paradise Papers |
| GEM SINGAPORE PTE LIMITED | Saint Kitts and Nevis | | Paradise Papers |
| Singapore Panda LLC | Saint Kitts and Nevis | | Paradise Papers |
| SINGAPORE TRADING & INVESTMENTS LTD. | Barbados | Barbados | Paradise Papers |
| ARCHANGEL SINGAPORE PTE LTD. | Saint Kitts and Nevis | | Paradise Papers |
| SINGAPORE TRUSTEE, LTD | Saint Kitts and Nevis | | Paradise Papers |
| UNIVERSAL SHIPPING SINGAPORE LTD. | Saint Kitts and Nevis | | Paradise Papers |
| SAFIKA SINGAPORE PRIVATE LIMITED | Singapore | South Africa, Singapore | Pandora Papers |
| SINGAPORE MOTORS ENTERPRISE LTD | Samoa | Samoa | Paradise Papers |
| Portcullis TrustNet (Singapore) Pte Limited – Goldman Sachs (Singapore) Pte Ltd | Not identified | Not identified | Offshore Leaks |
| PACIFIC WORLD SINGAPORE HOLDINGS LIMITED | British Virgin Islands | Hong Kong | Panama Papers |
| HENLEY & PARTNERS SINGAPORE PTE. LTD. | Bahamas | Bahamas | Panama Papers |
| JinDing (Singapore) Investment Company Limited | British Virgin Islands | Singapore | Panama Papers |
| ENVIRONMENTAL TECHNOLOGY SINGAPORE PTE LTD. | British Virgin Islands | Singapore | Panama Papers |
| OCEANGRAND CHARTERING (SINGAPORE) PTE. LTD. | British Virgin Islands | China | Panama Papers |
| ASIA FINE ART SINGAPORE LTD. | British Virgin Islands | Thailand | Panama Papers |
| SINGAPORE BEARINGS INDUSTRY PTE. LTD. | Seychelles | Hong Kong | Panama Papers |
| Evergold Investments Singapore Pte Ltd | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| PING JIA (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| PORTCULLIS NOMINEES (SINGAPORE) PTE LTD | Singapore | Singapore | Offshore Leaks |
| PORTCULLIS TRUSTNET (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| PORTCULLIS IP (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| NEST8 CAPITAL (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| Euronord-Pro International (Singapore) Ltd | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| Matterhorn Advisory Singapore Pte Ltd | Not identified | Not identified | Offshore Leaks |
| SG Securities (Singapore) Pte Ltd | Not identified | Not identified | Offshore Leaks |
| Deutsche Bank AG, Singapore Branch | Not identified | Not identified | Offshore Leaks |
| Fortis Private Banking Singapore Ltd | Not identified | Not identified | Offshore Leaks |
| ORIENT MARITIME SINGAPORE PTE LTD | Not identified | Not identified | Offshore Leaks |
| HSBC Bank, USA – Singapore Branch | Not identified | Not identified | Offshore Leaks |
| Ing Bank N.V. – Singapore Branch | Not identified | Not identified | Offshore Leaks |
| AXIS BANK LTD, SINGAPORE BRANCH | Not identified | Not identified | Offshore Leaks |
| Brumby & Co. (Singapore) Pte Ltd | Not identified | Not identified | Offshore Leaks |
| Morgan Stanley Asia (Singapore) Pte. | Not identified | Not identified | Offshore Leaks |
| DLA PIPER SINGAPORE PTE LTD | Not identified | Not identified | Offshore Leaks |
| Nest8 Capital (Singapore) Pte. Ltd. | Not identified | Not identified | Offshore Leaks |
| PTNG – Sundry Client Billing (Singapore) | Not identified | Not identified | Offshore Leaks |
| Matterhorn Advisory Singapore Ptd Ltd | Not identified | Singapore | Offshore Leaks |
| THOMWAN (SINGAPORE) HOLDING PTE LTD | Singapore | Taiwan | Offshore Leaks |
| GOLDER ASSOCIATES (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| Pink Elephant Singapore Pte. Ltd. | Singapore | Not identified | Offshore Leaks |
| BNP Paribas Private Bank, Singapore | Not identified | Not identified | Offshore Leaks |
| Credit Suisse Trust Limited, Singapore | Not identified | Singapore | Offshore Leaks |
| AUSSIE UNIVERSAL SINGAPORE PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| DESTINASIAN COMMUNICATIONS LTD (SINGAPORE BRANCH) | Singapore | Singapore | Offshore Leaks |
| Portcullis TrustNet (Singapore) Pte. Ltd. | Not identified | Not identified | Offshore Leaks |
| GRANDEUR WIND SINGAPORE PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| FINEST PEAK SINGAPORE PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| Nomura Trust Company (Singapore) Ltd | Not identified | Not identified | Offshore Leaks |
| PSID Singapore Pavilion (Labuan) Limited | Labuan | Malaysia | Offshore Leaks |
| Oriental International Resources (Singapore) Ltd | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| ICBC (SINGAPORE) NOMINEES PRIVATE LIMITED | Singapore | Singapore | Offshore Leaks |
| AB SOLUTIONS (SINGAPORE) PTE LTD | Singapore | Singapore | Offshore Leaks |
| PROFESSIONAL OPINIONS (SINGAPORE) PTE. LTD. | Singapore | Hong Kong | Offshore Leaks |
| EFG Bank Ltd (Singapore Branch) | Not identified | Not identified | Offshore Leaks |
| CALTRON COMPONENTS (SINGAPORE) PTE LTD | Singapore | Singapore | Offshore Leaks |
| ACTION ECONOMICS SINGAPORE PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| SINGAPORE FUND ADMINISTRATORS ASSOCIATION LIMITED | Singapore | Singapore | Offshore Leaks |
| BehrHella Service Singapore PTE. LTD. | British Virgin Islands | British Virgin Islands, Singapore | Offshore Leaks |
| CALAMANDER CAPITAL (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| STAR OFFSHORE SINGAPORE PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| Commerzbank International Trust (Singapore) Ltd | Not identified | Not identified | Offshore Leaks |
| DB International Trust (Singapore) Limited | Not identified | Not identified | Offshore Leaks |
| Pacific Granite Singapore Pte Ltd | Not identified | Not identified | Offshore Leaks |
| Portcullis Trustnet (Singapore) Pte Ltd | Not identified | Not identified | Offshore Leaks |
| ESSO HOLDING COMPANY SINGAPORE LIMITED | Bahamas | | Bahamas Leaks |
| BlackRock (Singapore) Holdco Pte. Limited | | Singapore | Paradise Papers |
| WING TAI HOLDINGS (SINGAPORE) LIMITED | Bermuda | Bermuda | Paradise Papers |
| Australia-Singapore Cable (International) Limited | Bermuda | Bermuda | Paradise Papers |
| The Singapore Administration Purpose Trust | Bermuda | Bermuda | Paradise Papers |
| SINGAPORE A-ONE INTERNATIONAL GROUP LIMITED | British Virgin Islands | Hong Kong | Panama Papers |
| WINSWAY SINGAPORE PETROLEUM & CHEMICALS PRIVATE LIMITED | British Virgin Islands | Hong Kong | Panama Papers |
| FREEWORLD DEVELOPMENT SINGAPORE HOLDING CO. PTE. LTD. | Niue | Singapore | Panama Papers |
| YOW KEE RESTAURANT (SINGAPORE) PRIVATE LIMITED | Singapore | Singapore | Offshore Leaks |
| C.F.L. ASSET MANAGEMENT (SINGAPORE) PTE. LTD. | Singapore | Cayman Islands, Singapore | Offshore Leaks |
| CITYSTAR REAM INVESTMENTS (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| HF FUND SERVICES SINGAPORE PRIVATE LIMITED | Singapore | Singapore | Offshore Leaks |
| TRICOM CAPITAL MANAGEMENT (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| COOPER CAMERON VALVES SINGAPORE PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| CITYSTAR REAM RESORTS (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| SINGAPORE BNE INTERNATIONAL BIOLOGY GROUP LIMITED | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| LGT Management Services (Singapore) Pte Ltd | Not identified | Not identified | Offshore Leaks |
| TrustNet (Singapore) Pte. Ltd. – PT Putrajama Sedaya | Not identified | Not identified | Offshore Leaks |
| Societe Generale Bank & Trust – (Singapore Office) | Not identified | Not identified | Offshore Leaks |
| TrustNet (Singapore) Pte. Ltd. – Rabobank Guernsey | Not identified | Not identified | Offshore Leaks |
| HSBC Private Bank (Suisse) SA (Singapore) | Not identified | Singapore | Offshore Leaks |
| BJ Services Company (Singapore) Pte Ltd | Not identified | Not identified | Offshore Leaks |
| CALAMANDER CAPITAL SINGAPORE PROPERTY FUND II | Cayman Islands | Cayman Islands | Offshore Leaks |
| ABN AMRO Bank N.V., Singapore Branch | Not identified | Not identified | Offshore Leaks |
| Shelf Portfolio – Portcullis TrustNet (Singapore) Pte. Ltd. | Not identified | Not identified | Offshore Leaks |
| Intertrust Singapore Corporate Services Pte. Ltd | Not identified | Not identified | Offshore Leaks |
| HANNSTAR BOARD INTERNATIONAL (SINGAPORE) PRIVATE LIMITED | Singapore | Singapore | Offshore Leaks |
| COMETRUE (SINGAPORE) FINANCIAL SERVICES PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| Horwath Asia Pacific (Singapore) Pte. Ltd. | Not identified | Not identified | Offshore Leaks |
| WISDOM WEALTH MANAGEMENT (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| CALAMANDER CAPITAL SINGAPORE PROPERTY FUND II | Not identified | Not identified | Offshore Leaks |
| CITYSTAR REAM DEVELOPMENT (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| BCV INVESTMENT ASIA (SINGAPORE) PTE LTD | Singapore | Singapore | Offshore Leaks |
| Citibank Singapore Ltd – Orchard Road Branch | Not identified | Not identified | Offshore Leaks |
| Dexia Fund Services Singapore Pte Ltd | Not identified | Not identified | Offshore Leaks |
| GLOBAL UTILITY DEVELOPMENT CO., LIMITED – SINGAPORE BRANCH | Singapore | Hong Kong | Offshore Leaks |
| WHOLESOME FOODSTUFF GROUP (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| DACON INDUSTRIAL INSPECTIONS (SINGAPORE) PTE LTD | Singapore | Singapore | Offshore Leaks |
| Portcullis (Singapore) Pte. Ltd. – HK Account | Not identified | Not identified | Offshore Leaks |
| CITYSTAR REAM MARINAS (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| Portcullis (Singapore) Pte. Ltd. – Shelf Portfolio | Not identified | Not identified | Offshore Leaks |
| TALEA INTERNATIONAL GROUP (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| OXFORD ADVISORY SERVICES (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| RICHFUL DAIRY INTERNATIONAL (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| SCIENT NURTURE INTERNATIONAL (SINGAPORE) PTE. LTD. | Singapore | Singapore | Offshore Leaks |
| Atlantis Investment Management (Singapore) Pte. Ltd. | Singapore | Singapore | Offshore Leaks |
| ISCALAR HT TECHNOLOGY (SINGAPORE) PRIVATE LIMITED | Singapore | Singapore | Offshore Leaks |
| GLOBAL ENERGY SUPPLIES TRADING (SINGAPORE) PTE LTD | Singapore | Singapore | Offshore Leaks |
| TrustNet (Singapore) Pte. Ltd. – Bank Sarasin/Rabobank | Not identified | Not identified | Offshore Leaks |
| Diageo International Share Match Singapore Nominees Ltd | Jersey | Jersey | Paradise Papers |
| Singapore Aircraft Leasing Co. Private Ltd | Malta | Malta | Paradise Papers |
| SINGAPORE J&T INTERNATIONAL LANDSCAPE DESIGN CONSULTING CO., LIMITED | British Virgin Islands | British Virgin Islands | Offshore Leaks |
| Wormald International (Singapore) Pte Limited/Wormald Asia Private Limited | Cook Islands | Cook Islands | Offshore Leaks |
Bernd Pulch 