The Report of the Judicial Commission of Enquiry into the Goldenberg Affair (to which Nicholas Biwott was not summoned to appear) states that Lima Limited, of which Biwott was shareholder and director, was 'said (to) have received Kshs.6,300,000.00 [$84,000] from GIL'. However, it was subsequently revealed that the payment to Lima Ltd, a company that sold farm machinery and equipment, was made not from GIL but by Tandui Estates Ltd for the purchase of farm equipment, including a number of tractors and other machinery. Paragraph 693 of the same report mentions Biwott in conjunction with a payment of KShs. 6,000,000 [$80,000], which involved Trade Bank Ltd, Pan-African Bank Ltd and Liabilities of H.Z. & Co. Ltd. The Commission concluded however, that 'no moneys of Goldenberg were involved'.