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.

State attorney Kevin Wallace, challenging the testimony of an expert witness for the defense, angrily argued that Trump used fraudulent means to gain access to favorable loan rates through Deutsche Bank's private wealth management division.

The exchange came during Wallace's cross-examination of defense expert Robert Unell, who disputed the state's claim that Trump's alleged misstatements cost lenders $168 million in lost interest because, Unell said, the loan rates the state used in their calculation were higher than the rates Trump was entitled to when he used a personal guarantee as a private wealth client.

"Once you are in the private bank, you are in this sort of rarified air, and you get access to these rates ... it is a flawed premise to say you have to compare it to the outside air," argued Trump attorney Chris Kise after Judge Arthur Engoron removed Unell from the courtroom so the attorneys could hash out the permissibility of Wallace's argument.

Shouting at Kise for repeatedly making lengthy objections, Wallace argued that Trump would have not qualified for the private bank rates had he not fraudulently overstated his assets.

"The court has found that Mr. Trump committed fraud," Wallace said. "To get into the private wealth group, he committed fraud."

"He lied to the private wealth group to get these loans. Therefore, we are looking at what the interest rate would have been had he not had access to the group he lied to," Wallace said of the state's calculation.

Overruling Kise's objection, Engoron said that he supported Wallace's theory.

"I think his explanation is correct," Engoron said.