The reopening of the case also risked further penalties for regulators whose efforts to clean up the mess at the bank were punished by prosecutions ordered at the highest levels of the Afghan government. A number of regulators are among the 21 people already convicted, and seeing them jailed would be “the definition of a miscarriage of justice,” said another Western official familiar with the case.

“These people were prosecuted in retribution, not because they were complicit,” the official added.

One important step toward a reckoning on Kabul Bank may come on Thursday, with the release by a Western-funded anticorruption body of a comprehensive list of names and amounts of people who benefited from the fraud.

The Monitoring and Evaluation Committee, which conducted a public inquiry into the scandal in 2012, will release its report, “Unfinished Business,” which names every beneficiary of the Kabul Bank scandal, the amount of money each received, and how much each did — or did not — repay.

“You cannot find a better case to prove how impunity prevails in Afghanistan,” said Drago Kos, a member of the committee who is also chairman of the Organization for Economic Cooperation and Development’s Working Group on Bribery. “The Afghan people lost a lot of money in Kabul Bank, and nobody has been held responsible,” he said. “As long as this is the case, they will not trust their government.”

Mr. Kos said the report listed 19 companies and individuals, from a private airline to Mahmood Karzai, with debts totaling $880 million. It also lists assets purchased with the fraudulent loans, including 11 villas in Dubai, a complex of 108 shops and 34 apartments in Kabul, seven planes for the airline and an oil storage complex with 50 vehicles.

In a reflection of the difficulty of the work, the anticorruption group delayed its publication until after President Karzai had stepped down because “we were sure that the previous president would do nothing,” Mr. Kos said.

The Afghan vice president’s office had already pressured a tribunal not to pursue some of the main beneficiaries of the fraud, including Mr. Karzai’s brother, according to Mr. Kos. Other Afghan officials said Mr. Karzai also interfered with the tribunal. Mahmood Karzai’s lawyers later served Mr. Kos with a libel summons, apparently in a bid to stop his work, Mr. Kos said.