Goldman Sachs denied any wrongdoing in response to Malaysia's criminal charges.
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"We believe these charges are misdirected and we will vigorously defend them and look forward to the opportunity to present our case,"bank spokesman Edward Naylor said in a statement.
"The firm continues to cooperate with all authorities investigating these matters."
Thomas said $US2.7 billion was stolen from three bond sales organised by subsidiaries of Goldman Sachs. The investment bank,he said,received $US600 million in fees for organising the bond deals,which was several times higher than industry norms.
Leissner and Ng conspired with Najib associate Low Taek Jho,a key architect of the entire 1MDB fraud,to bribe Malaysian government officials to use Goldman Sachs as the arranger of the bond deals,according to Thomas. They and Goldman Sachs knew that the money would be stolen,he said.
"Having held themselves out as the pre-eminent global adviser/arranger for bonds,the highest standards are expected of Goldman Sachs,"the attorney general's statement said."They have fallen far short of any standard. In consequence,they have to be held accountable."
Prosecutors plan to seek fines"well in excess"of the amount allegedly stolen because of the severity of the violations of Malaysia's laws,Thomas said.
Leissner,who headed Goldman's operations in Southeast Asia,pleaded guilty in the US last month to money laundering conspiracy and conspiring to violate foreign bribery laws after the Justice Department charged him,Ng and Low in relation to the 1MDB scandal.
Ng was arrested in Malaysia in early November and Low,also known as Jho Low,remains at large. He maintained his innocence in a statement issued by via Sydney law firm Wells Haslem Mayhew Strategic Public Affairs on Tuesday.
"As has been stated previously,Mr Low will not submit to any jurisdiction where guilt has been predetermined by politics and there is no independent legal process.
"It is clear that Mr Low cannot get a fair trial in Malaysia,where the regime has proven numerous times that they have no interest in the rule of law."
Malaysian police said in July that Low had fled Macau to an unknown destination.
Before facing criminal charges,Low became well known in the New York City and Los Angeles club scenes. In 2012,he threw a lavish 31st birthday bash attended by Leonardo DiCaprio,Kim Kardashian and other celebrities.