The basis is the 2024 standalone and consolidated accounts of five companies filed with the Spanish commercial register, each ordered and analysed by finews, together with the notarised shareholder lists of the German commercial register, the publications of the Portuguese Registo Comercial, the Swiss commercial register entry for Intertabak AG and the filings at the British Companies House.

The shareholding percentages come throughout from those registers or from the schedules of investments in the annual accounts, not from statements by the companies. Where a percentage appears in several documents, the figures agree: the percentages in the Allied Cigar group accounts each correspond to Altabana's stake multiplied by 50 percent.

Two limitations matter. First, verification through official documents ends at Allied Cigar Fund L.P. in the Cayman Islands: it is named as the ultimate parent in Allied Cigar Corporation's 2024 standalone and consolidated accounts and in 5th Avenue's German annual accounts. Who owns the fund appears in no register; the 57.1 to 42.9 percent split comes from an ownership chart the Nordic importer filed with the supervisory authority in Gothenburg, and how many intermediate companies actually sit there cannot be established from outside. Second, Switzerland does not publish shareholders: for Intertabak AG only Altabana's stake is documented, while the second half rests on consistent industry accounts.

The explanatory notes in the detail fields draw in part on court decisions and on trade press reporting — specifically «Cigars-Connect», «halfwheel» and «Nicotine Insider». Where a statement does not come from a register, the source is named in the detail field.

The amounts in the financials view are interim dividends as reported in Altabana's schedule of investments. Ordinary distributions, which are only resolved by the following year's general meeting, do not appear there — the sum of all interim dividends of around 54.4 million euros accordingly falls short of the reported dividend income of 85.2 million.