▁linked ▁to ▁Put in ' s ▁associ ates ", ▁such ▁as ▁construction ▁billion aires ▁Ark ady ▁and ▁Bor is ▁Rot enberg , ▁and ▁Bank ▁Ros si ya , ▁previously ▁identified ▁by ▁the ▁U . S . ▁State ▁Department ▁as ▁being ▁treated ▁by ▁Put in ▁as ▁his ▁personal ▁bank ▁account , ▁had ▁been ▁central ▁in ▁facil it ating ▁this . ▁It ▁con cludes ▁that ▁" Put in ▁has ▁shown ▁he ▁is ▁willing ▁to ▁take ▁ag gress ive ▁steps ▁to ▁maintain ▁secre cy ▁and ▁protect ▁[ such ] ▁commun al ▁assets ." ▁A ▁significant ▁proportion ▁of ▁the ▁money ▁trail ▁leads ▁to ▁Put in ' s ▁best ▁friend ▁Serge i ▁R old ugin . ▁Although ▁a ▁music ian , ▁and ▁in ▁his ▁own ▁words , ▁not ▁a ▁business man , ▁it ▁appears ▁he ▁has ▁accum ulated ▁assets ▁val ued ▁at ▁$ 1 0 0 m , ▁and ▁possibly ▁more . ▁It ▁has ▁been ▁suggested ▁he ▁was ▁picked ▁for ▁the ▁role ▁because ▁of ▁his ▁low ▁profile . ▁There ▁have ▁been ▁spec ulations ▁that ▁Put in , ▁in ▁fact , ▁own s ▁the ▁funds , ▁and ▁R old ugin ▁just ▁acted ▁as ▁a ▁proxy . ▁Put in ▁himself ▁denied ▁it , ▁and ▁his ▁press - secret ary , ▁D mit ry ▁P esk ov , ▁said ▁the ▁leak ▁was ▁a ▁consp i racy ▁aim ed ▁at ▁Put in . ▁ ▁Res id ences ▁ ▁Official ▁government ▁resid ences ▁ ▁As ▁president ▁and ▁prime - minister , ▁Put in ▁has ▁lived ▁in ▁numerous ▁official ▁resid ences ▁throughout ▁the ▁country