Here is a look at the case brought by Democratic New York Attorney General Letitia James against the frontrunner for the 2024 Republican presidential nomination.Mr Trump, his businesses and his two adult sons are accused of inflating assets by as much as $1.9 billion to $3.6 billion per year between 2011 and 2021 to save hundreds of millions of dollars on loans and insurance.
The judge in the case, Justice Arthur Engoron, ruled on 26 September that Ms James had proven Mr Trump and his co-defendants fraudulently inflated his assets. That means the trial will largely concern how much they must pay in penalties.Mr Trump does not face any criminal penalties in the civil case but could suffer substantial financial and business consequences.
The full implications of that ruling on Mr Trump’s opaque network of business holdings is not yet clear, but the trial could provide clarity over whether the assets at the centre of the dispute will be liquidated.Mr Trump's lawyers have disputed Ms James' figures, saying they are based on flawed accounting methods that fail to consider Mr Trump's"investment genius" in arriving at his own asset valuations.