28 November, Nick Leeson and his wife, Lisa went to London to attend Lisa’s grandfather’s funeral. There was a conference at New York at the same week. While he was not around, Ron Baker issues him a security pass so that he can go into the conference and trade through the nights which he was away from Singapore. He had no time to sell options to cover the November-end balance sheet, so he made another journal entry and pretended that the funds were in the Citibank account. The numbers were in a large amount. Nick Lesson pretended that £65 million was on the deposit in Bering’s Citibank account. It was ridiculous, but nobody was looking at the accounting package that sending to them.