Peter Couper, the former chief financial officer of listed technology company OnQ (now in liquidation) moved money in and out of the Bill Express group of companies 'at will', the Supreme Court of Victoria has been told by five former executives and directors of the collapsed payments group.The liquidators of Bill Express are conducting a public examination of the company's affairs.Yesterday Couper told the court he only assisted with many transactions that the liquidator is now seeking explanations for and that he moved money around the group at the direction of Bill Express' CEO Ian Christiansen and the former executive director of OnQ Hal Christiansen.Among the many financial transactions the liquidator is chasing up are two purchases and subsequent sales by Bill Express of a product known as Simex.Simex has been described in court as 'next-gen' SIM cards and/or mobile phone airtime that allows the user to change carriers without changing their phone number. One of the issues the liquidator, PPB, has with the two transactions is that no former Bill Express executive or director who has been called to the court to answer questions has sighted the Simex stock and more than one has questioned whether it even exists. Bill Express' auditors, KPMG, questioned the existence of the product in a qualified audit report for the 2007 financial year.In 2007, Bill Express made two purchases of Simex from Melbourne-based Inter Linear Technology Pty Ltd (now under administration) for $1.87 million each. Two Bill Express directors signed documentation indicating the Simex stock had been received, Couper told the court yesterday.The stock was sold just prior to reporting dates for a total of $11.34 million, thereby inflating the balance sheet of Bill Express for the year ending June 30 2007 and the half year ending 31 December 2007, the court has heard.The second tranche of Simex was originally booked as a sale to Sydney-based listed tech company ETT (now known as Farmworks). However the sale was re-entered in the Bill Express accounts as a sale to a company associated with Charles Ridley, a British banker based in Dubai, after ETT executive Larry Shutes refused to sign off on the deal.Ridley is one of three British bankers currently in jail and on trial in Dubai over alleged fraud in relation to a US$501 million loan from Dubai Islamic Bank.Ridley had agreed to buy the Simex stock "to help out Bill Express" said Couper."So he's gone from being a businessman to a charity now, has he Mr Couper?" asked the liquidator's counsel Peter Bick.Bick warned Couper to think carefully about his answers because he could face more questions in court in the future about the Simex issue."No," replied Couper"So he's an idiot, is he Mr Couper?""No.""He wouldn't pay three times the face value for something, would he Mr Couper?""No."Ridley was 'verballed' by Bill Express, was surprised to be named as the buyer of the Simex and never paid for it, said Bick.Bill Express CEO Ian Christiansen made a number of trips to the