A 24-year-old Alexandria man broke away from a sheriff's bailiff in the Fairfax County Courthouse yesterday and escaped, the sheriff's office reported.

David Jones, who is wanted in three other jurisdictions on charges stemming from armed robberies, apparently escaped from a bailiff's custody when his handcuffs were removed just prior to an appearance yesterday in Circuit Court, Sheriff's Deputy Dennis Spain said.

Jones, whose last known address was 7945 Janna Lee Aev., Alexandria, had been held since Oct. 27 in Fairfax County jail on $120,000 bond on 11 counts of abduction, robbery and use of a firearm in commission of a felony.

The report, prepared by the law firm of Shearman & Sterling and the accounting firm of Peat Marwick Mitchell & Co. on request of the Citibank board of directors, made few overall conclusions.

The report did conclude that "a number of common patterns of conduct have been found that fall within the colloquial rubric of 'parking transactions."

Edwards had charged that the bank's European branches were "parking" some of their financial transactions in Nassau as a means of avoiding taxes on the profits earned by those transactions.

The report stated that several attorneys in the countries surveyed warned "that certain transactions that may appear on their face to comply with local regulatory requirements the spirit of that regulatory environment and possibly subject to legal challenge on that basis."

For example, the report questioned whether certain foreign exchange may on the contrary be viewed by local authorities as conflicting with the spirit of that regulatory environment and possibly subject to legal challenge on that basis."

For example, the report questioned whether certain foreign exchange transactions between Citibank branches in different countries were made "at arm's length" or at prices artificially set by the bank's traders to reach a predetermined conclusion.