Canadian regulators have not charged Mr. Civelli with any wrongdoing in the matter.

The regulators charged that the partnership never intended to make the payments, particularly since the loans were not secured by any of the partnership's assets.

Since the sales, federal regulators have charged Mr. Scrushy and the company with accounting fraud and HealthSouth's stock has collapsed.

But just a few months later, the firm faced disaster when regulators charged Salomon with submitting false bids for auctions of Treasury bonds.

Among other things, regulators had charged Genesis with listing questionable assets on its balance sheet, including a gold mine and an $80 million Japanese yen-denominated bond.

Mexican regulators charged in 1994 that Mr. Cabal lent hundreds of millions to himself from his banks through a network of phantom companies he set up.

Various accountants and regulators later charged that Mr. Keating's empire was built on sham transactions and fraud.

The regulators charged Coopers & Lybrand with substantially understating Silverado's allowance for loan losses on its $1.3 billion portfolio.

The regulators charged Daiwa, which is based in Osaka, Japan, with unsafe and unsound banking practices for its lack of trading controls.

The regulators here did not charge Prudential with any wrongdoing when they accused Mr. Druffner and the others this week.