Ex-Trump CFO Allen Weisselberg testified that he certified that Trump's financial statements were "true, correct and complete" so the documents could be provided to lenders to prevent a breach of contract resulting in a loan default.

"Please see the attached report required per our loan documents, for the above referenced loan," a Trump Organization employee would write to lenders like Wells Fargo, according to examples entered into evidence.

The employee would include a certification, signed by Weisselberg, attesting to the accuracy of Trump's financial documents.

"Did you understand that if you failed to provide this, the Trump organization would be in breach of its obligations under the loan agreement?" state attorney Louis Solomon asked Weisselberg for each email.

"Yes," Weisselberg replied.

Donald Trump would approve his financial statements before they were finalized between 2011 and 2016, ex-Trump CFO Allen Weisselberg testified.

Weisselberg said that Trump often had feedback about the notes sections of the statements, which contained more detailed descriptions of Trump's properties.

"'Don't use the word beautiful. Use the word magnificent,'" Weisselberg offered as an example of the kind of feedback Trump would provide.

Earlier Tuesday, Weisselberg testified that he did not meet with Trump or attorney Michael Cohen to review the statements. Returning to the topic after the lunch break, Weisselberg described Trump's final review of the document as a regular occurrence before he became president.

"Did you ever send it to the Mazars [accountants] … as a final version before Mr. Trump signed off on it?" state attorney Louis Solomon asked.

"Not that I can remember, no," Weisselberg said.

Ex-Trump CFO Allen Weisselberg explained the Trump Organization's process for valuing its marquee properties as a complicated, months-long process during which the firm's controller, Jeffrey McConney, would reach out to appraisers and brokers to better determine their value.

"This took months to prepare. It was not a simple task," Weisselberg said, adding that he reviewed McConney's final product at a "30,000-foot level."

But Weisselberg acknowledged that he often intervened in the process to push McConney in a certain direction.

In one example, Weisselberg testified that he suggested McConney add a 30% brand premium for seven of Trump's golf courses -- adding tens of millions of dollars in value without disclosing the reasoning.

"Was the 30% premium you directed Mr. McConney to add to the fixed assets disclosed in the statement of financial condition?" Solomon asked.

"No," Weisselberg said.

During a later portion of his direct examination, Weisselberg testified he sent Trump Organization employee Patrick Birney -- who took over handling Trump's financial statements from McConney -- a newspaper clipping about a nearby Palm Beach property in order to support the valuation of Trump's Mar-a-Lago Club.

"Patrick -- hold for next year DJT f/s, Let's see what it ends up selling for," a handwritten note from Weisselberg on the clipping said.

Weisselberg acknowledged his hesitancy to use that property's asking price to help value Mar-a-Lago.

"Anyone can ask anything for a dollar amount. Doesn't mean it's going to sell," Weisselberg said.

Ex-Trump CFO Allen Weisselberg acknowledged under questioning that the Trump Organization failed to fulfill some of the basic promises detailed in letters between the firm and its external accountant, Mazars USA.

"Do you believe the Trump Organization fulfilled that fundamental responsibility?" state attorney Solomon asked Weisselberg regarding a 2017 letter from Mazars that outlined the Trump Organization's responsibility to select the accounting principles used in financial statements.

"No," Weisselberg responded.

Asked about a separate letter outlining the Trump Organization's responsibility to comply with generally accepted accounting principles, or GAAP, Weisselberg initially suggested that the Trump Organization fully relied on Mazars to comply with the accounting standards.

"We relied on Mazars to understand GAAP," Weisselberg said.

"You were relying on Mazars to make a representation back to Mazars?" Solomon said, prompting Weisselberg to reverse his statement.

When questioned about the seemingly boilerplate accounting obligations to which the Trump Organization agreed, Weisselberg appeared to struggle to articulate who at the Trump Organization fulfilled the basic responsibilities as outlined.

Testifying about the preparation of the Trump Organization's statements of financial condition in 2011, former Mazars USA accountant Donald Bender said Trump executives largely provided the input data for statements, in addition to dictating the standards by which the work was completed.

"We would cut and paste that information into a new worksheet," Bender said about the approach taken by Mazar after receiving new data from co-defendant Jeffrey McConney of the Trump Organization.

When asked about the compliance with the Generally Accepted Accounting Principles -- which Bender testified are the standards for accounting in the United States -- Bender repeatedly placed responsibility in the lap of the Trump organization.

"That was the Trump Organization's responsibility," Bender testified about GAAP compliance.

Bender acknowledged that he rarely questioned the inputs from the Trump Organization, and when he did, he largely dealt with McConney and executives other than Trump and his adult sons.

Repeatedly asked by the state attorney if Mazars would have issued the statements if they had known the Trump Organization included material misrepresentations in their data, Bender reiterated that Mazars would not have issued the statements.

When Judge Engoron remarked at the end of the trial day that the state would still need to present further evidence to prove that the 2011 statement was within the statute of limitations, Trump seized the statement as a partial victory.

"The last five minutes was outstanding, because the judge actually conceded that the statute of limitations … is in effect," Trump told reporters as he was leaving court.

Engoron, however, did not completely rule out the 2011 evidence during trial, instead appearing to remind counsel that they need to show the 2011 statement represents an ongoing concern that falls within the statute of limitations.

Testimony is scheduled to resume on Tuesday at 10 a.m. ET.