Rock Creek Pharmaceuticals Inc. (fka RCPIQ)

[1manband]

Let me help you understand GAAP accounting.

If you put the intercompany payables back in, you also put back in the amounts owed as an asset of the related company. So if RCP had liabilities owed to Rock Creek, it would not only be shown as liabilities to RCP, but as an ASSET to Rock Creek. They would cancel each other out, which is why they are eliminated. But you don't see those huge liabilities as corresponding assets here, do you? So your theory doesn't hold water.