The report notes Bobs "In either case, entry into the Contac reflected some suspicious values of contracts traded at prices different from those in the ring, corresponding batch size originally traded. This gave the impression to a review of 92,000 transactions reported in the account as they were made at different times of the day. This was necessary in order to induce managers Barings Securities Japan believe that profitability reported in the 92000 account was the result of the arbitration authorized by senior management. The effect of this manipulation has resulted in artificially inflating reported income account 92000, 88888 due account that the massive losses incurred by Leeson neuatorizate positions.