Hearts owner Vladimir Romanov's business dealings are facing more questions after it was alleged the missing businessman shifted millions of pounds across his companies at a critical point in the Tynecastle club's downfall.
Newly revealed banking documents show Mr Romanov appeared to move £12 million from one of his accounts into his Lithuanian-based Ukio Bankas bank at the time his empire in Edinburgh was collapsing.
They show the money was used to stoke up capital in Ukio Bankas, which is currently the Scottish Premiership club's main creditor.
Prosecutors in his home country of Lithuania want to speak to the elusive businessman over allegations of embezzlement.
The Bank of Lithuania documents show Mr Romanov, who has not been in the public eye since May and is believed to be in hiding in Russia, paid himself the money.
Questions have been raised over the moving of assets connected to Hearts and the club's stadium across Mr Romanov's businesses.
The sum also now under scrutiny is identical to that over which Mr Romanov was facing potential embezzlement charges, but it is unclear at this stage if the loan is the focus of the alleged fraud.
Lithuanian prosecutors have confirmed there is now an international arrest warrant for Mr Romanov, secured after he refused to give himself up.
Mr Romanov is wanted for questioning over alleged crimes that, if he was convicted, would see him jailed for up to seven years.
Ukio Bankas, in which Mr Romanov was a majority owner, is the focus of the allegations.
Vilma Mazone, from the General Prosecutor's Office of the Republic of Lithuania, said: "Vladimir Romanov has been recognised as a suspect and is suspected of having squandered high-value property belonging to the bank Ukio Bankas.
"We cannot state yet the exact value of the squandered property, as its amount has not been established yet.
"Laws of the Republic of Lithuania provide that a person who has committed the above mentioned criminal offence shall be punished by imprisonment for a term of up to seven years. As there were reasonable doubts regarding (the) whereabouts of V Romanov, on July 4 the prosecutor passed the decision to announce a search for him; on the same day that decision was forwarded to the police for execution."
The prosecutor general's office launched a pre-trial investigation into the possible suspect dealings including the embezzlement of assets at Ukio Bankas in February, based on information provided by Bank of Lithuania about suspicious transactions between 2005 and 2012.
The news comes after the Tynecastle club's list of creditors was released by administrators BDO as a new buyer for the club is still sought.
Inland Revenue is owed more than £1.8m along with the Scottish Police Authority, other football clubs and Edinburgh City Council.
Accountancy firm BDO, which has been working with three groups interested in taking over the Scottish Premiership team, said previous offers fell short of the required value.
Ukio Bankas warned that if no feasible offer is achieved the only solution would be "liquidation of Heart of Midlothian plc and enforcement of the standard security over Tynecastle stadium".
More than 200 businesses, individuals and public bodies are owed money after Hearts went into administration.
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