The fact that “Foreign Official #1” is not among the defendants and has not been named suggests that this official is among those who cooperated with the U.S. investigation and provided some of the relevant details. It is not yet clear whether the official is likely to depose in court against Gautam Adani and whether he has become an ‘approver’.

The document also refrains from naming “co-conspirator 1.”, a British citizen residing in Hong Kong and “Co-conspirator 2”, an Indian employee of the American broadcaster based in Mauritius.

However, several power distribution companies in the states of Odisha, Jammu and Kashmir, Tamil Nadu and Chhattisgarh had also signed PPAs for solar power with SECI between October 2021 and February 2022. As a result of these PPAs, Adani Green was able to sign a PSA with the SECI at inflated rates.

U.S. prosecutors say the bribe money offered by Adani was actually collected in the United States from American investors, keeping them in the dark about the operation and in violation of U.S. federal laws.