Nikole entered into two contracts ( the dates of which Nikole did not provide ) with two other companies from the former Yugoslavia , Izolacija ( the “ buyer ” ) and Elektrometal ( the “ exporter ” ) for the supply of insulating building materials for two projects in Balaruz and Numanija in Iraq . The buyer was one of three subcontractors retained by the Federal Directorate for Supply and Procurement ( “ SDPR ” ) in Belgrade .