There isn't any Liabilities - that it why they filed for bankruptcy protection - if you don't understand that - there is no point in any discourse.
The NOLs don't pass through - they aren't a asset. Bioamber liquidated their assets - it wasn't a buyout - geesh - this is pretty basic stuff and yet most BioAmber investors have no idea - truly amazing.
Read the balance sheet - that is where you will find the assets.