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Oliver Bellenhaus, the former head of an insolvent firm Wirecard AG's subsidiary in Dubai, has pleaded guilty in a scam that led to the company’s collapse but said Wirecard was a "swindle" from the start with the former chief executive Markus Braun at its core, Reuters reported. Germany recently opened a trial two and a half years after the firm collapsed following revelations that $2 billion missing from its balance sheet never actually existed.