21.   Those rules were used by Enron to hide debts and conceal losses from investors.

22.   To try to conceal the loss, Tsuda said, he and others at Daiwa arranged a fictitious transfer of funds.

23.   Toshihide Iguchi, a Daiwa trader, has pleaded guilty to charges of concealing the losses, as has the bank.

24.   Tsuda was charged with helping the bank conceal the losses from U.S. regulators after Iguchi told the bank about the trading fiasco in July.

25.   Tobashi is when securities companies repurchase from corporate customers stocks and bonds that have dropped in value to help the companies conceal investment losses.

26.   Watkins complained about the opaque structure of the Enron partnerships that were used to conceal losses.

27.   According to prosecutors, Berger concealed the losses by doctoring the financial records and continued to promote his strategy to investors.

28.   Bank of England officials said Monday that others in the Singapore unit colluded with the trader to conceal losses built up in just three weeks.

29.   Buckley and other senior AIB executives have accused Rusnak, of concealing his losses at the Baltimore-based bank using phony paperwork.

30.   Daiwa was indicted in the United States earlier in November on charges of conspiracy to conceal the losses from U.S. regulators.