Senior US officials accuse China of backtracking on its pledges in negotiations to end the trade war, Anadarko Petroleum’s board of directors backs Occidental Petroleum’s $55bn bid, and former Goldman Sachs banker Roger Ng is released under house arrest on $20m bail by a US court over the 1MDB case. Plus, the FT’s Alistair Gray explains the serious accounting problems that have forced Kraft Heinz to restate nearly three years of earnings.