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Star witness admits creating 7 false balance sheets to hide billions in Bankman-Fried trial.

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Caroline Ellison, the former CEO of Alameda Research, testified in federal court that her boss and sometimes boyfriend, Sam Bankman-Fried, instructed her to hide billions of missing dollars from lenders by presenting alternative balance sheets. Ellison revealed that at the time, Alameda had borrowed around $10 billion from its sister firm, FTX, and had given $5 billion in loans to FTX executives and affiliated entities. With crypto markets tumbling and lenders demanding their money back, Bankman-Fried ordered Ellison to repay lenders by tapping funds from customer accounts in FTX. Ellison prepared seven different balance sheets to present a more favorable picture and Bankman-Fried chose one to send to a major lender. The prosecution’s case revolves around the allegation that Bankman-Fried stole billions of dollars in FTX customer funds to cover Alameda’s losses and enrich himself and others.

In her testimony, Ellison portrayed Bankman-Fried as the ultimate decision-maker for both Alameda and FTX, painting a picture of two financially intertwined companies. Bankman-Fried, who has pleaded not guilty to seven counts of fraud and conspiracy, faces a potential maximum sentence of over 100 years. Ellison has pleaded guilty as part of a deal with prosecutors. The evidence presented so far suggests that FTX was primarily created in 2019 to provide a large source of capital beyond Alameda’s third-party loans. Ellison also shared details from her personal to-do lists, revealing Bankman-Fried’s fixations, including getting regulators to crack down on Binance and plans to acquire the parent company of Snapchat.

The fraud trial of Bankman-Fried is ongoing, and his defense lawyers have not yet presented their case or cross-examined Ellison. If found guilty, both Bankman-Fried and Ellison face potential lengthy prison sentences. Prosecutors argue that Bankman-Fried used FTX customer funds to indulge in luxury real estate purchases and make donations to political campaigns. FTX collapsed in 2022 after a leaked balance sheet exposed its close financial ties to Alameda, causing panic among investors and customers. The story continues to develop, and updates will be provided as the trial progresses.

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