Taking an absolutely wild guess here, but the reasoning sounds like a Due Diligence finding by one of the financing partners to me. E.g. one of the banks that w

Taking an absolutely wild guess here, but the reasoning sounds like a Due Diligence finding by one of the financing partners to me. E.g. one of the banks that would loan some of the money hired a commercial DD team. The 5% fake accounts was a red flag raised by them and the bank is making their financing subject to an explanation on the 5% fake account topic. Maybe the bank is also only pushing this „finding“, since they want weasel out of the deal, but can only due this for legitimate DD findings. The business plan probably has 5% fake accounts as an assumption in it and if this is 15% the economics would change. /End of wild guess