1. Former External Affairs Minister K Natwar Singh, a non-contractual beneficiary in UN programme, was a "beneficiary" as role played by him in "influencing and facilitating" procurement of oil contracts from Iraq "fructified".
2. There is "absolutely no evidence whatsoever" to link Congress party to the transactions, except the fact that Natwar Singh and his son, Jagat Singh, belonged to that party.
3. There is no material evidence to show that Natwar Singh derived any financial or other personal benefits from the contracts.
4. Aditya Khanna, Andaleeb Sehgal, Sehgal Consultants and Hamdaan Exports were Indian entities or individuals who received any money or other consideration in the programme.
5. The Pathak Authority believes that "no wrong-doing" can be attributed to the Congress party.
6. Government has examined the report and has accepted the conclusions.
7. Government has decided to forward the report in its entirety to the Enforcement Directorate, Central Board of Direct Taxes and Central Board of Excise and Customs for such action "as may appear to them warranted under law".
8. All documents available with UN's Volcker Committee on Oil-for-Food programme were "authentic and reliable".
9. Transactions in oil covered by two contracts, bearing numbers M/09/54 and M/10/57 were "genuine".