zoals ik het lees:

... betreffen onder meer de vraag in hoeverre de aangeklaagden in beduidende mate foutieve en misleidende uitspraken hebben gedaan over de opbrengsten van XXX (...), alsmede over de vraag of er sprake is van bewust en/of opzettelijk handelen, of er op de gedane uitspraken[?] is vertrouwd en of er sprake is van een oorzakelijk verband.


zie ook:
Scienter as Element of Securities Fraud Claim
In the United States, in order to prevail in a securities fraud claim under Section 10(b) of the Securities Exchange Act of 1934, a plaintiff must allege and prove that the defendant acted with scienter. The Private Securities Litigation Reform Act of 1995 added the requirement that a plaintiff must plead facts giving rise to a "strong inference" of scienter. The meaning of scienter under this law has been highly controversial since the enactment of the PSLRA. In 2007, the United States Supreme Court issued a decision in which it clarified what was to be understood as a "strong inference".
http://en.wikipedia.org/wiki/Scienter