11.   It said its adviser, who was instructed to invest only in U.S. Treasury notes, misrepresented its monthly statements to conceal the loss.

12.   No charges have been filed against Rusnak, who is thought to have concealed his losses in hopes of making up for them in subsequent trades.

13.   The bank took exception with criticism that management had endeavored to conceal the loss.

14.   The charges involved products sold to Japanese clients that were meant to conceal losses.

15.   The company revealed last month that top managers at Humboldt-Wedag concealed losses at the unit, chiefly from cement plant projects in Saudi Arabia.

16.   The Ministry of Finance and the Japanese banking community have come under criticism since it was revealed the loss was concealed from U.S. regulators.

17.   The Ministry of Finance and the Japanese banking community have come under criticism since revelation that the loss had been concealed from U.S. regulators.

18.   The report suggested that the chief executive, Peter Norris, may have helped conceal the losses out of fear for his own job.

19.   The resulting scandal has forced top management to resign and prompted U.S. authorities to arrest former General Manager Masahiro Tsuda for falsifying records to conceal the loss.

20.   The six other counts involved fake trades Rusnak made, according to the indictment, to hide other trades in the effort to conceal his losses.