There is no indication from the financial statements that the loans had been repaid as of the time they were filed in December 2015. The statements contain a note saying that as of January 2014, the debts and assets for Lucicle and LOAV had been assigned to “a related party,” which is not identified. The records define related parties as entities that are under common control, suggesting that the assignment did not affect the ultimate debtors and creditors. The statements also said there had been no other changes after the financial reporting period covered by them, which was for the 2013 calendar year.

A spokeswoman for Mr. Deripaska declined to comment. Mr. Deripaska appears to have stopped pursuing his court action against Mr. Manafort and his former investment partners, Rick Gates and Rick Davis, in late 2015. In addition to the $19 million he said he had invested with Mr. Manafort, Mr. Deripaska claimed he paid Mr. Manafort an additional $7.3 million in management fees.

Mr. Manafort has previously said any payments he received for his Ukraine activities were aboveboard and made via wire transfers to an American bank. The Cyprus records suggest that at least some transactions originated with shell companies in tax havens like the Seychelles and the British Virgin Islands, and passed through financial institutions on Cyprus, including Hellenic Bank and Cyprus Popular Bank.

Mr. Manafort’s name does not show up in the Cyprus records. However, hints of his dealings in Ukraine appear throughout.