The amount, reported by the trade magazine Editor & Publisher, was kept secret for two years.
Data compiled by Bloomberg showed the amount of annual revenue from trading activities reported by Goldman was the lowest since 2005 and half the record amount reported in 2009.
"We consider the effective leverage at Dynegy to be greater than the amount reported on the balance sheet," Mr. Cassidy said.
Similarly, while giving among foundations reached an estimated record level of $33.6 billion last year, in inflation-adjusted terms that was slightly less than the peak amount reported in 2001.
Lobbyists gave $181,500 to the campaign committee for Senate Democrats, nearly three times the amount reported in donations to the Senate Republican committee.
The amount reported recycled in the past six months is roughly 65 percent of the total produced, up from roughly 20 percent during the 12 months before that.
In a separate audit, Parmalat's new accounting firm, PricewaterhouseCoopers, said in a preliminary report that the company falsified sales and earnings for 2003 and falsely understated its debt, which was actually eight times the amount reported.
For all of the 2000 fiscal year, net revenue totaled $431.4 million, nearly twice the amount reported the year before; the company's consolidated net income for the year rose to $48.3 million, compared with $18.3 million during the 1999 fiscal year.
Parmalat, the bankrupt Italian food conglomerate, released figures on Monday that showed its debt to be eight times the amount reported in its financial statements, placing the company's accounting discrepancy at more than 12 billion euros ($15.1 billion).
The amount reported, however, is noisy.
