Although the company did not provide details, reports in the Japanese media stated that Nissan was paying all or some of the costs at some amount of US$18 million for residences used by Ghosn in Rio de Janeiro, Beirut, Paris and Amsterdam, and that Ghosn charged family vacation expenses to the company. The purchases of some of these residences and the payment of expenses were handled by a shell company named Zi-A Capital BV based in the Netherlands, which Kelly had instructed Nissan's board to set up to make venture investments at the end of 2010 (around the same time as Ghosn's divorce from his first wife and beginning of a relationship with his second wife). Nissan funds were used to purchase Ghosn's Paris apartment in 2005, and Zi-A funds were used to purchase his $5 million beachfront Rio apartment in 2012 and his Beirut mansion, which, with renovations, cost over $15 million. Nissan compliance auditors began trying to track Zi-A activity in 2014 but were stymied at first by the chain of shell companies used in Zi-A investments.