WASHINGTON — President Trump’s former campaign chairman, Paul J. Manafort, and Mr. Manafort’s former business associate Rick Gates were indicted on Monday. The men were charged with 12 counts related to money laundering, tax evasion and foreign lobbying.

We read through the 31-page indictment. Here are the highlights:

Lobbying and offshore accounts

According to the special counsel, Robert S. Mueller III, Mr. Manafort and Mr. Gates worked as unregistered agents providing political consulting and lobbying work in Ukraine between at least 2006 and 2015. The men worked in various capacities with Viktor F. Yanukovych, the onetime Ukrainian president and a pro-Russia politician.

The job was lucrative, generating tens of millions of dollars that the men attempted to hide from American tax collectors and the public in a series of foreign companies and bank accounts, the indictment said.

Mr. Mueller’s team found that more than $75 million passed through offshore accounts, and that Mr. Manafort laundered more than $18 million to pay for real estate, luxury goods and other services in the United States. Mr. Gates transferred more than $3 million from offshore accounts, court documents show.