The yacht was taken to Alcudia for examination. | Miquel À. Cañellas

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The Guardia Civil's preliminary report into the fatal incident off Cala Bona three weeks ago has concluded that the yacht, La Luna, was travelling at excessive speed.

The report refers to a "concurrence of conduct", the fact that the fishing boat was poorly lit. The collision occurred at 9.20pm. Darkness had descended half an hour previously and there was very little visibility. In the area of ​​the collision there were other boats that were anchored and had people on board. These were well lit.

A reconstruction of events of the night of August 23 has established that the yacht hit the fishing boat's stern, causing it to turn 45 degrees. 20-year-old Guiem Comamala fell into the sea and was fatally injured. His uncle and younger brother were unharmed; they had been fishing for squid.

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The report, which has been delivered to the court of instruction in Manacor, points to imprudence on the part of the skipper of the yacht, 35-year-old German Dennis Viehof. He maintains that he didn't realise there had been a collision.

Events leading up to the incident are covered in the report. There had been a party on the yacht with half a dozen friends of Dennis Viehof from Cologne. It has not been possible to determine whether they were under the influence of alcohol, although it is known that Buck's fizz had been drunk. The yacht was heading back to Porto Cristo when the collision occurred.

Investigators are awaiting the results of the examination of the yacht's hull and propeller. There were some dents, but it has not yet been determined whether they were caused by the collision or by having previously hit other objects. Paint samples from the hull have been sent to a laboratory to analyse whether they were from the fishing boat.