(Bloomberg) ? American International Group Inc., the world?s largest insurer, surrendered an internal accounting report to Maurice ?Hank? Greenberg, the former chief executive officer accused of fraud.

Greenberg, who faces a lawsuit from New York Attorney General Eliot Spitzer, received the document yesterday, said his spokeswoman, Brooke Parker. New York-based AIG and federal prosecutors conducting a related investigation sought to keep the document confidential.

Greenberg, 80, may use the report as he prepares for trial. Spitzer accused Greenberg and AIG of using improper reinsurance contracts and other transactions to hide losses and understate liabilities under his leadership. AIG, which resolved its part of the suit in a $1.64 billion settlement last month, restated $3.9 billion of earnings, blaming former senior managers.

AIG spokesman Chris Winans declined to comment. Shares of AIG rose 36 cents to $66.37 at 3.12 p.m. in New York Stock Exchange composite trading. The stock has risen 32 percent since the probes sent it to an almost two-year low last April.

New York State Supreme Court Judge Charles Ramos ruled in January that AIG should turn over the report. Michael Dry, an assistant US attorney for the Eastern District of Virginia, asked Ramos on March 3 to reconsider, saying the report?s release could harm his office?s investigation.

Ramos had been scheduled to make a ruling on Dry?s request yesterday and postponed the hearing until March 13. Parker declined to comment on details of the report?s release and whether restrictions were placed on sharing it. Kathleen Kahoe, a managing assistant US attorney in Dry?s office, didn?t return a phone call seeking comment.

AIG hired two law firms to examine whether improper reinsurance transactions were used to smooth earnings after receiving subpoenas from Spitzer and the US Securities and Exchange Commission.

In May, the company corrected five years worth of earnings, lowering 2000 to 2004 net income by 10 percent. Greenberg has argued much of the restatement was unnecessary and driven by fear of regulators.

Paul McNulty, Dry?s boss, is investigating a 2000 reinsurance transaction between AIG and General Re, a unit of Warren Buffett?s Berkshire Hathaway Inc. Three former executives of General Re and one former AIG executive were charged with conspiring to distort AIG?s finances. They pleaded not guilty last month and trials are set to start May 22.