Dutch accident investigators say evidence points to pro-Russian rebels as being responsible for bringing down Malaysian Airways flight MH17 almost a year ago, CNN said on Wednesday.

The broadcaster says two inside sources say a draft report authored by the Dutch Safety Board, which is leading the investigation, has been distributed for review to numerous air safety agencies around the world.

And one source states ‘not only does the draft report pinpoint where the missile was fired from but it identifies who was in control of the territory and pins the downing of MH17 on the pro-Russian rebels,’ CNN said.

The board has declined to comment on the claims. The definitive version of the report is due in the autumn.

CNN says the report is also critical of Malaysian Airways for not being aware of warnings about the risk of flying over eastern Ukraine.

Most of those on board flight MH17 were Dutch. On Friday, flags on Dutch government buildings will fly at half mast to remember those who died.

There will also be a private memorial service for families in Nieuwegein. Around 2,000 relatives are expected at the ceremony, which will also be attended by prime minister Mark Rutte and other officials. All but two victims of the disaster have been identifed.

Tribunal

The Netherlands, Malaysia, Belgium, Australia and Ukraine are planning to introduce a motion to the UN security council calling for a special tribunal to be set up to prosecute those responsible for shooting down the plane.

However, according to NBC news, Russia has dismissed calls for an international tribunal as ‘untimely and counterproductive’. Moscow claims the plane was shot down by a Ukrainian missile or warplane.

As a member of the UN security council, Russia is able to veto the plan.