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

Last week, Olympus executives admitted to concealing losses made on acquisitions via a series of payments.

Among the transactions in question were a series of deals from 1999 to 2001 with Enron's broadband division which may have helped Enron conceal losses.

It concealed losses through bribery, phony loans and unrecorded deposits.

Among the report's findings was that Enron had manipulated its publicly reported earnings to conceal "very large losses."

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

Government witnesses earlier testified that the shift was done to conceal losses and had no other business purpose.

Many of them, disgracefully, are still concealing vast sub-prime losses in off-balance-sheet vehicles.

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

His father, who had been concealing sizable corporate losses, has hanged himself, leaving the steelworks on the verge of bankruptcy.