To make their figures look good on paper and thus gain the confidence of investors, Procomp conspired with overseas brokers to make repeated deposits and withdrawals with foreign banks, creating the impression of hundreds of millions of US dollars in deposits. It also had complicated financial guarantees with overseas branches that even fooled the accountants responsible for doing the auditing.
為了美化帳面數字以取信於投資人，博達又勾串海外掮客，在國外銀行重複提存，製造上億美元的假存款，還和海外子公司有複雜的財務擔保關係，連負責稽核的會計師都被矇混過去。