Donald Trump disclosed that 95% of the assets listed in his 2014 statement of financial condition departed from generally accepted accounting principles -- known in the industry as GAAP -- according to the defense's expert witness Jason Flemmons.

The testimony from the defense's accounting expert bolsters Trump's argument that the departures from GAAP in his statements were adequately disclosed to lenders, making the lenders themselves responsible for drawing their own conclusions about the valuations listed in the documents.

It also supports the defense's position that Trump's statements fell within the regulations on personal financial statements, thus shielding him from allegations of fraud.

Judge Arthur Engoron did not issue a ruling on the defense's motion for a mistrial in court, opting to give the New York attorney general time to determine if the state wants to respond to the request.

"I would ask if we could have until tomorrow to determine if we want to put in anything," state attorney Kevin Wallace said after Engoron's asked if the state plans to file a response.

The testimony of expert witness Jason Flemmons is now resuming.

In their motion for a mistrial, lawyers for Donald Trump and his adult sons argue that Judge Engoron has "predetermined the outcome of this proceeding and is merely going through the motions before it ultimately doles out punishment."

Writing that the actions of both Engoron and his clerk create an appearance of impropriety that has resulted in "biased rulings," Trump's lawyers warn of wide-reaching implications.

"Left unchecked, the introduction of such demonstrable pro-Attorney General and anti-Trump/big real estate bias into a case of worldwide interest involving the front-runner for the Presidency of the United States impugns the integrity of the entire system," they write.

Their three-pronged motion argues that the extrajudicial conduct of Engoron, the political activity of his clerk, and their rulings -- including their gag order and fines -- are each irreparable harms that can only be remedied by scrapping the entire trial.

"Only the grant of a mistrial can salvage what is left of the rule of law," they write.

A spokesperson for New York Attorney General Letitia James described Donald Trump's motion for a mistrial as an effort "to dismiss the truth and the facts."

"Donald Trump is now being held accountable for the years of fraud he committed," the spokesperson said. "He can keep trying to distract from his fraud, but the truth always comes out."

Trump's motion for a mistrial takes aim at Judge Engoron as well as his law clerk, who frequently collaborates with the judge before he rules on objections, the admissibility of evidence, and other legal matters.

The judge imposed a limited gag order prohibiting statements about his staff after Trump posted about the clerk on social media.

Former President Donald Trump must pay $354 million for fraudulent business practices, Judge Arthur Engoron has ruled.

Trump's sons Donald Trump Jr. and Eric Trump have been fined $4 million apiece, and former Trump Organization CFO Allen Weisselberg has been fined $1 million.

The decision bars Trump barred from serving as an officer of a New York company for three years, and bars his sons for two years apiece.

Regarding the dissolution of Trump's companies, the decision says, "This Court hereby modifies its September 26, 2023, Decision and Order solely to the extent of removing the language ordering the LLCs cancellation en masse. The restructuring and potential dissolution of any LLCs shall be subject to individual review by the Court appointed Independent Director of Compliance in consultation with Judge Jones."

In his decision, Engoron wrote that "Defendants' refusal to admit error -- indeed, to continue it, according to the Independent Monitor -- constrains this Court to conclude that they will engage in it going forward unless judicially restrained."

"Overall, Donald Trump rarely responded to the questions asked, and he frequently interjected long, irrelevant speeches on issues far beyond the scope of the trial," the judge wrote. "His refusal to answer the questions directly, or in some cases, at all, severely compromised his credibility."

"The accountants created these 'compilations' based on data submitted by the Trump entities," the decision said. "In order to borrow more and at lower rates, defendants submitted blatantly false financial data to the accountants, resulting in fraudulent financial statements. When confronted at trial with the statements, defendants' fact and expert witnesses simply denied reality, and defendants failed to accept responsibility or to impose internal controls to prevent future recurrences."

Of Donald Trump Jr., Engoron wrote, "Despite disclaiming responsibility for or knowledge of the Statements of Financial Conditions' contents, Trump, Jr. still insisted that the Statements of Financial Condition were 'materially accurate.'"

Engoron's decision follows an 11-week civil trial in New York, where Trump and three of his adult children testified.

New York Attorney General Letitia James sued Trump, his two adult sons, and Trump Organization executives in September 2022 for issuing fraudulent financial statements -- including over 200 false and misleading asset values between 2011 and 2021 -- to get better loan terms and business deals.