The settlement between the Securities and Exchange Commission(SEC), Nissan Motor Co., and Carlos Ghosn offers a rare glimpseinto the steps that were taken to make sure the more than $140million paid to the ex-chairman wasn't disclosed publicly.

That's because many of the claims against Nissan and Ghosnhaven't been detailed in public documents in Japan. The chargesagainst Nissan, Ghosn, and Greg Kelly, the other ex-Nissanexecutive charged with financial crimes, don't offer specifics, andtheir trial isn't due to start until next year. Ghosn also facescharges in Japan related to money flows in the Middle East.

In the SEC settlement, Nissan was fined $15 million over theallegations, while Ghosn, 65, was hit with a $1 million penalty,the SEC said in a statement Monday. "We are pleased to haveresolved this matter in the U.S. with no findings or admission ofwrongdoing," Ghosn's defense team said, adding that they will"vigorously fight the criminal case in Japan and pursue his claimsagainst Nissan around the world."

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