What is the eventual effect of the behavior of the bank?

Financial regulators in the United States have accused the investment bank Goldman Sachs of fraud related to [28D]the collapse of the American housing market. The Securities and Exchange Commission is taking civil action against the bank
    The Securities and Exchange Commission alleges the bank sold investors a financial product based on sub prime mortgages that was designed to lose value. Goldman Sachs has denied the allegations and says it will defend the firm and its reputation. This is the first time that the U. S. government has explicitly accused one of Wall Street’s premier institutions of fraud relating to the collapse of the U.S. housing market.