What did the fraud look like? This article in the Independent walks one through it: https://www.the-independent.com/news/world/americas/us-politics/trump-fraud-trial-real-estate-b2497445.html For example, Trump's 11,000 sq ft penthouse was claimed as 30,000 sq ft giving it a significant over-valuation. Trump Park Avenue was appraised for $85.5m but shoed up on a financial statement at $135.8m. There are many more examples.