Mui Mui from Coopers & Lybrand called Nick. It was a call that would kill him. Mui Mui told Nick she was working on BFS and she had compiling the year-end audit and she need to ask Nick about the receivable from SIMEX which she cannot trace. It is a large amount which cost 7.78 billion yen. She needs explanation from Nick Leeson. Nick lied her that it was an Over-The-Counter trade between Spear, Leeds & Kellogg and Baring London which he did in December 1994. Mui Mui had accepted with what Nick told her about but she needs the documentation from Nick Leeson. Nick had one week of time to come out with the proven. At the same time, Simon Jones knew about the problem. Nick Leeson told him it was a computer mistake and Baring rather than Spear, Leeds and Kellogg ended up paying Banque Nationale de Paris ( BNP). Nick told Simon he will get back the money.