On this substitute document, the words "in the year of our Lord" are omitted from the date.

Philippine authorities will not accept any substitute document issued in the United States.

"We give them a substitute document so they can still work and we can keep a little leash on them," Mr. Maloney said.

Was this unusual for members of the firm to be talking to you about changing documents, altering documents, substituting documents that were on file already regards to Enron operations?

When the loans were made, according to the report, they "deviated in certain significant respects from what the committee approved" and substitute documents, replacing those that had been approved by Kmart directors, were placed in the company's files "after the fact."