Final answer:
Andrew Fastow was the Enron CFO responsible for creating financial structures that hid losses and falsely inflated the company's financial position, leading to the Enron scandal.
Step-by-step explanation:
The individual seen as the designer of a complex financial structure at Enron for the purpose of raising money and hiding losses was Andrew Fastow.
Fastow, who was the Chief Financial Officer (CFO) of Enron, created structures to move Enron's debt off its balance sheet and present a more favorable financial position than was truly the case, thus facilitating the concealment of losses. This practice contributed significantly to the Enron scandal, a major corporate fraud case that unfolded in the early 2000s.