A/HRC/42/CRP.3 45. States are obliged to investigate and, if there is sufficient evidence, prosecute acts amounting to genocide, crimes against humanity and war crimes. 91 This obligation extends to acts and omissions by corporate officials that aid, abet or otherwise assist in the commission of those crimes. To this end, the Mission notes that on this basis several domestic legal systems have sought to punish corporate actors under their domestic criminal and civil law.92 III. Mapping Tatmadaw economic structures and interests 46. The Mission’s mapping of the Tatmadaw’s conglomerates, its interests in State-owned enterprises and its relationships with private companies has been guided by the Mission’s interest in the sources of Tatmadaw off-budget revenue that allow it to evade democratic, civilian control of the military and serve to protect the Tatmadaw from accountability for grave crimes under international law.93 47. In addition to the information on the Tatmadaw’s business structures and interests outlined below, the Mission received information regarding 34 other businesses apparently owned directly by the Tatmadaw. The Mission was not able to verify this information, and so has not included it in this report. However, the Mission has preserved it to assist in future investigations.94 A. Tatmadaw holding companies MEHL and MEC 48. The Tatmadaw owns and operates two major holding companies – Myanmar Economic Holding Limited (MEHL) and Myanmar Economic Corporation (MEC). The Mission has evidence that MEHL and MEC and their subsidiaries generate revenue that dwarfs that of any civilian-owned company95 in Myanmar.96 Significantly each of the holding companies owns a large bank.97 49. Through its investigation, the Mission has identified 106 businesses that it concluded on reasonable grounds are owned by MEHL and MEC, and a further 27 businesses that it concluded on reasonable grounds closely affiliated with the MEHL and MEC through corporate structures.98 91 92 93 94 95 96 97 98 18 Additionally, where provided for in an applicable treaty or other international legal obligations, States should facilitate extradition or surrender offenders to other States and to appropriate international judicial bodies. Basic Principles and Guidelines on the Right to a Remedy and Reparation for Victims of Gross Violations of International Human Rights Law and Serious Violations of International Humanitarian Law, Basic Guideline and Principle 4 and 5. Case study 15 cited in Jennifer Zerk, “Corporate liability for gross human rights abuses: Towards a fairer and more effective system of domestic law remedies - A report prepared for the Office of the UN High Commissioner for Human Rights,” OHCHR, 2012. For further details, see: Chiquita lawsuits (re Colombia), Business and Human Rights Resource Centre (https://www.businesshumanrights.org/en/chiquita-lawsuits-re-colombia). The Mission has received credible analysis of the fiscal year 2016-2017, 2017-2018, and 2018-2019 regular and supplemental budgets for the Ministry of Defense. The analysis received suggests that while the Ministry of Defense declares earnings from other Tatmadaw-owned businesses, earnings from MEC (which is controlled by the Quartermaster General) are not declared in the Ministry of Defense budget. Digital record 2163. See paragraph 67 for information about the Ministry of Defence-owned “Golden City” residential development, and the Quartermaster General Office-owned land leased to the Sule Shangri-La Hotel and Sule Square commercial project in Yangon. Digital records 1999, 2000, 2001. Digital records 1999, 2000, 2001. See paragraph 65-66. See Annex II. Myanmar Economic Holdings Limited (MEHL) and Myanmar Economic Corporation (MEC).