Those expenses were then falsely recorded on the books of Broadcast Management as business expenses, the indictment says.

Chart of nearly 300 players found to have falsely recorded ages.

A Time of Expansion Mr. Imam testified that on Mr. Naqvi's direction he helped to transfer more than $500 million from B.C.C.I. to First American, money that for the most part was falsely recorded on B.C.C.I.'s books as loans.

Mr. Sternlieb admitted, according to aides of Manhattan District Attorney Robert M. Morgenthau, that he had falsely recorded that Mr. Green had filed an acceptance of the Liberal nomination for re-election in the 57th Assembly district in Brooklyn.

The case against Mr. Anderson involves only the January 2001 grant, and does not assert that he picked the falsely recorded date, but notes that as chief financial officer he was copied on e-mail messages that discussed the dating, according to a person close to the negotiations.

It said the deal had been falsely recorded in Pathe's S.E.C. filings as a sale to an independent company.

Their deaths were either falsely recorded as successful escapes; or recorded as deaths, but under false pretenses.

At least $300 million that was paid to Mr. bin Mahfouz for his shares were falsely recorded as loans, Mr. Morgenthau said, and those false loans were then presented to auditors as genuine assets.