It's also questionable that they could account for their bonds the way they did. A company isn't allowed to just decide to put something in the "held to maturit

It's also questionable that they could account for their bonds the way they did. A company isn't allowed to just decide to put something in the "held to maturity" bucket - they need to both intend to do it and actually be capable of doing it. Given the depositors in question, I don't think they ever met the bar.