Well, amongst the many accounting irregularities in the 10k, one of the more subtle ones was that they appear to have already (in their minds) completed the merger and made the accounting entries necessary to show a combined new business entity. That 10k was for a new corporate entity i.e., resetting the retained earnings, changing the capital structure.
The merger appears to be legally completed, so they are entitled to the bonds, but Rufus' failure to file that with the SEC will tie that up in court for approximately the rest of eternity in terms of the share exchange, who gets what, etc.