Although Mrs Fastow filed false tax statements and created and administered an off-balance-sheet special-purpose entity that Enron used to hide its control of some Californian wind farms, some reports have claimed she was an innocent who fell under the malevolent influence of her husband.

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While it may command much public goodwill for the invaluable service it renders, as a business entity, MTRC has an unimpressive balance sheet.

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If the more subjective idea of control is used for standards on consolidation, as it is in Britain and elsewhere, it is easier for an auditor to exercise his judgment and insist that an entity be brought on to the balance sheet.

ECONOMIST: Company accounts

During this time, the entity has two options: fall deeper into debt or shore up its balance sheet.

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