This case involves a bank’s alleged criminal reporting and disclosure of loans. The loans in question were automatically listed as “past due” in some of the bank’s internal tracking systems due to having passed the principal maturity date. However, some of the bank’s senior officers did not report the loans as “past due” because they were current on interest payments. It was alleged that regulations mandated reporting the loans as “past due” to the federal reserve despite the fact that they were current on interest payments. An expert in banking with an understanding of the federal reserve’s reporting requirements was sought to assist on the case.