Police have established that US$972 million flowed into Najib Abdul Razak's bank account when he was the prime minister.

Police said this translated to RM2.973 billion. However, it is based on the exchange rate when the transactions took place from 2011 to 2013.

However, the US$972 million based on the current exchange rate (US$1 = RM4.10) would amount to a whopping RM3.981 billion.

Of this amount, US$681 million is public knowledge, which was the infamous "RM2.6 billion" based on the exchange rate when it was first exposed by the Wall Street Journal (WSJ) and Sarawak Report in July 2015.

That same amount is worth RM2.792 billion today.

According to the US Department of Justice, the US$681 million originated from Tanore Finance Corporation, whose source of funds was 1MDB's third bond raised in 2013 purportedly for a joint venture with Abu Dhabi Malaysia Investment Company (ADMIC).

Described as the "Tanore Phase", the transaction took place between March to April 2013.

The DOJ had explained how 1MDB's funds ended up in Tanore, and the details can also be found on Malaysiakini's microsite titled: "'Stolen' 1MDB Funds: The DOJ Lawsuit Revisited".

According to the DOJ, Tanore is beneficially owned by Eric Tan Kim Loong, believed to be an associate of businessperson Low Taek Jho, better known as Jho Low. Low is also believed to have used Tan's name as an alias.

Where the remaining sum came from

So where did the remaining US$291 million come from?...