1.   Federal prosecutors merely had to show that Symington deliberately falsified financial statements that could have deceived his lenders.

2.   Prosecutors charged that the pair falsified financial statements to overstate profits and to make false reports to the Securities and Exchange Commission.

3.   Prosecutors accused the former governor of falsifying financial statements he submitted to lenders in order to land millions of dollars in development loans.

4.   But Price Waterhouse concluded in an independent audit last year that the company had been falsifying financial statements for years.

5.   Founder Charn Uswachoke resigned in July after auditors found the company had falsified financial statements for at least three years.

6.   He is appealing a conviction in Milan for falsifying financial statements to conceal funds.

7.   One said her statements had been falsified.

8.   One suspect, Maria Gloria Benavides Guevara, told a judge at her arraignment Friday that her statement had been falsified.

9.   The two had been charged by authorities with falsifying financial statements of their companies.