But more importantly, the settlement deal that Dell and the SEC are currently discussing would come with civil and negligence-based fraud charges. According to Dell's statement Thursday:
The settlement would involve a civil injunctive action against the company for alleged violations of certain federal securities laws, including the antifraud provisions of federal securities laws, relating to certain accounting and financial reporting matters. The settlement would also include negligence-based fraud charges, as well as other non-fraud-based charges, relating to the company's disclosures and alleged omissions prior to Fiscal 2008 regarding certain aspects of its commercial relationship with Intel Corp.
Read more from DailyFinance about Dell Sees $100 Million Settlement, Fraud Allegations for CEO.