The financial review identified a short-term cash crisis and significant debts.

It also found transfers to companies associated with Judith’s foundation that lacked adequate documentation for the services described.

Those findings required further investigation and explanations; they were not instant verdicts.

Nolan Price, the finance director, requested a meeting with his own counsel present.

In a recorded interview authorized by the parties, he explained that Gavin and Judith had insisted a home-equity financing package would be approved after the baby was born.

Nolan said he had objected to using a draft property transfer as evidence of consent.