وقد اندمجت الشركة السابقة Mannesmann Anlagenbau AG، بعد تقديم مطالبتها إلى اللجنة، مع كيان آخر هو شركة Mannesmann Demag AG. وفي وقت لاحق، غيرت هذه الشركة الأخيرة اسمها ليصبح Mannesmann Demag Krauss-Maffei AG.
All proceeds from the sale of crude oil by SOMO to Exxon were directed towards satisfaction of the Employer's payment obligations to Mannesmann arising under the contract The terms of this arrangement were set out in a memorandum of understanding dated 14 November 1988 signed by Mannesmann, the Employer, SOMO and Exxon and two other agreements entered into by SOMO and Exxon (concerning the terms of the oil liftings) and Mannesmann and Exxon (concerning the lifting procedure) Pursuant to the memorandum of understanding, Exxon was to establish a letter of credit in favour of SOMO for each cargo of crude oil purchased from SOMO.