First read post 518718 by Justice, paying close attention to the following info presented in the documents...
1) Total WMB assets - $299B 2) Assets acquired by JPM - $258B 3) Asset-Related Equity Adjustments (NOTE 8) - $40.2B 4) Net Assets / (Deficit) At Inception - $26.4B 5) Total Liabilities - $13.8B
Some of us believe that the $40.2B A-REA (3) are retained assets by the FDIC.
In NOTE 8 it is labelled as Non-Cash Adjustments which are Unrecorded Assets or Claims. These are deemed to be Discovered Assets or Liabilities.
IMO this clearly means the $26.4B Unrecorded Asset are Discovered Assets and the $13.8B Claim are Liabilities.
NOTE: The Net Assets / (Deficit) At Inception is clearly a positive (+ve) figure since it is not enclosed in brackets, as per normal reporting in financial documents.