I doubt there are any now. If you read the GFAs, you can see that in the event of non-performance, they revert back to the original 'owner'. Makes sense. Remember, CSHD was the beneficiary of those assets not the owner. Apparently, you can list those agreements as assets. I showed those agreements to two accountants, one said you can't do that the other said you can. It's over my head, so I really don't know. Also, it is important to understand that the assets were assigned to CHSD to be used ( hypothecated ) for investment. They never had the power to sell those assets, and there were performance milestones that had to be met as well. It really is the kind of stuff that got the world financial system in so much trouble lately.