There were clues in the new audit that Evergrande had been treating money it had received for apartments as revenue even though at times it had not yet built those apartments. Top executives, including the chief financial officer and chief executive officer, resigned. “The behavior of certain then directors fell below the standards expected by the company,” according to the internal report, which was signed by Mr. Hui, the founder. Since then, 46 other developers have defaulted, leaving a landscape of boarded-up construction sites, angry home buyers and unpaid builders.

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China’s housing boom was the biggest the world has seen, and Evergrande’s rise was powered by rapacious expansion, the system that stoked it and foreign investors who threw money at it. When China’s housing bubble burst, no other company imploded in as spectacular a fashion. In January, more than 100 financial sleuths were dispatched to the Guangzhou headquarters of China Evergrande Group, a real estate giant that had defaulted a year earlier under $300 billion of debt.

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• At the heart of the case are Trump’s 2014 to 2021 annual “statements of financial condition,” which were used to help secure loans and other deals.
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• Foreign investors, many of them American private equity funds, hedge funds and Wall Street banks, had shoveled money into real estate companies a few years earlier, and the debt was piling up.

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