If the $26.6M cannot currently be recovered from the 3rd party...

If the $26.6M cannot currently be recovered from the 3rd party trustee a possible scenario is the 3rd party trustee has on lent the funds at a much higher interest rate i.e. 12% to a property developer for example , who promised to pay back the funds by a certain date but they themselves are experiencing a cash crunch i.e. delays in construction affecting sales revenues to pay back the loan for example? To me it sounds like the money will be recovered in time but someone has done something they should not have done.