By Nell Mackenzie LONDON (Reuters) – Shares in Grifols fell as much as over 40% on Tuesday, wiping $3.83 billion off its market value, after hedge fund Gotham City Research questioned its accounting, prompting the Spanish drugmaker to “categorically” deny any wrongdoing. Below are some of the main points from the report and company comments – translated from Spanish – from a response it had sent to the Spanish financial regulator and shared with Reuters. OVERSTATED EARNINGS Gotham City Research said that Grifols received almost all of its earnings from so-called “non-controlling interests.” Th…