The Panama Papers, explained with piggy banks

So let's say you save your quarters in a piggy bank that you keep in a shelf in your room.
所以假設你把零錢放進房間架上的存錢筒裡。

But your mom keeps checking up on how much you're putting in and how much you're taking out.
但你媽媽一直查看你存了多少錢又拿了多少。

You don't like that so what you need is a second piggy bank that you keep somewhere else.
你不喜歡這樣，所以你需要第二個放在其他地方的存錢筒。

Your friend Johnny's mom is busy she doesn't have time to check on piggy banks you can bring a spare Bank over there then money can come and go without anyone being the wiser.
你的朋友強尼的媽媽很忙碌，所以她沒有時間去查看存錢筒，因此你可以帶一個備用的過去借放，這樣你的金錢動向就不會被任何人發現。

But maybe Jenny's mom isn't really too busy. Maybe she's just lazy.Maybe she's deliberately telling the whole neighborhood that for a small fee.She'll keep their piggy bank safe and not pay attention to what happens.
但或許珍妮的媽媽沒有那麼忙碌，又或許是懶惰，甚至是有意地讓整個鄰區都知道只要一小筆的費用，她就可以幫你保管存錢筒，而且不會過問細節。

That's what countries like Panama and the Cayman Islands and other tax havens do.
上述正是巴拿馬、開曼群島以及其他避稅港...等國家所為。

They have very weak regulations in terms of watching when money comes in or out of bank accounts .And they have rules that make it easy to form a corporation without disclosing who owns it.
它們對於銀行帳戶的金錢流動管理不佳，而且某些規定讓他們可以輕易地成立人頭公司。

So basically everyone gets to write a fake a name on their piggy bank. 
所以基本上每個人都可以在存錢筒上標註假名。

There's a Panamanian law firm called mossack fonseca .They've got over 40 offices in
dozens of countries around the world.They specialize in setting up these kind of special piggy banks.
莫薩克·馮賽卡律師行為巴拿馬當今的律師事務所，在全球超過數十個國家裡擁有40幾個辦事處。它們專精於設立這種特別的儲蓄罐。

They're called “shell companies”- hollow vessels that don't conduct any business ,they just own financial assets on behalf of their real owners.
它們稱之為空殼公司，沒有任何的商業行為只有虛偽的軀殼，並合法擁有金融資產卻對幕後真實擁有所有權者非常有利。

There's been this massive leak of over 2 terabytes worth of mossack fonseca documents to the international consortium of investigative journalists.
國際調查者同盟最近接獲有關莫薩克·馮賽卡律師行大筆機密文件洩漏的消息。

And it sheds an unprecedented light on the world of shell companies.
而這件事也為全國的空殼公司照出一道曙光。

People can use these shell companies for legitimate reasons sometimes you just need privacy.But they're also really useful for covering up scandalous or embarrassing information.
人們可以以合法的理由來成立空殼公司，有時候只是需要隱私，但它們在掩蓋毀謗性的或是尷尬的資訊上也格外方便。

The Panama papers show that close associates of Vladimir Putin have taken over two billion dollars worth of assets and put them into offshore shell companies.
巴拿馬文件顯示了佛拉迪米爾·普丁的緊密聯繫人曾經將超過20億的資產放置於海外的空殼公司。

And that the prime minister of Iceland actually held financial interests in bankrupt Icelandic banks even as he was involved in political negotiations over what should be done with the banks.
冰島總理正在為破產的冰島銀行爭取金融權益，即使他正因該如何處置這些銀行而身陷於政治談判。

And the main use of offshore shell companies is avoiding taxes -because the government can't tax money that it can't find.
海外的空殼公司主要的用處為逃避稅金，因為政府無法跟找不到的公司徵稅。

One of the memo says quote “95 percent of our work coincidentally consists in selling
vehicles to avoid taxes.”
備忘錄之一表示我們大約95%的作業如此巧妙地以變賣汽車來達到逃稅。

These tax havens are usually small countries that could be persuaded to clean up their act,but so far political leaders in the big countries haven't wanted to make them do it.
這些避稅港通常都是小國家，因此大國家的政治領袖是可以說服他們改邪歸正，只是目前為止尚未有人希望他們開始遵紀守法。

Copyright Announcement: The above videos are  from the official Youtube channel of the organization. The Panama Papers, explained with piggy banks https://www.youtube.com/user/voxdotcom . The videos we selected are all publicly available on the official channel, and we do not own the copyright of these videos. Our work on Chinese translation for this film is free for the 1.2 billion audiences in Mandarin Chinese around the world to watch and learn SDGs and SROI advertising campaigns.