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An earnings restatement in July 2008 prompted the inquiry, which became a formal investigation in February 2009.
It is a restatement in theory of a support for two states, while in practice never finding the conditions suitable.
The earnings restatement in November, and other negative financial disclosures, put the company on the path to filing for bankruptcy protection on Dec. 2.
But in the weeks after its earnings restatement in November 2001, this new-economy profit machine was suddenly revealed to be an old-fashioned money pit.
The battle arises from accusations that Mr. Greenberg and a former chief financial officer of A.I.G., Howard Smith, allowed the insurer to commit accounting fraud that led to a $3.9 billion restatement in 2005.
The bank issued a restatement in July 2012 to correct its earlier disclosures about its trading positions, acknowledging "a material weakness existed in the firm's internal control over financial reporting".
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Just how lenient can be inferred from the growth in earnings restatements in recent years.
Hanover's announcement follows similar restatements in March and August involving 2000 and 2001 results.
"And improper revenue recognition is a major, if not the primary, cause of earnings restatements in the technology sector".
With one or two exceptions, these were not new laws but brief restatements in simple language of Roman laws that were already in existence.
The determination is the latest in a string of statements, appeals and restatements in a two-year saga over who should own Britain's airports.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com