1.   As Noguchi pleaded guilty in federal court to a variety of charges, both he and prosecutors said two senior executives at Daiwa conspired to conceal the loss.

2.   A federal grand jury indicted Daiwa on charges that it concealed the loss from U.S. bank regulators for weeks after learning about the problem in July.

3.   Daiwa officials acknowledged they had allowed Iguchi to continue concealing his losses by selling bonds, but they denied it was an attempt to cover up the scandal.

4.   Enron has since disclosed that its profits were overstated in all of those years, in large part because it improperly concealed losses through the partnerships run by Fastow.

5.   Fastow used some of those partnerships to conceal losses at Enron.

6.   He admitted to concealing the losses in May when the company discovered a suspicious bank deposit, the company said.

7.   Iguchi himself bragged in a letter to Daiwa that it would be easy to conceal his losses from regulators.

8.   Iguchi also had a backroom role in processing trades, which helped him conceal the losses.

9.   It said its financial adviser, who was instructed to buy and hold U.S. Treasury notes only, misrepresented its monthly statements to conceal the loss.

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