"If the latter occurs (i.e. all funds returned), the accountants...

"If the latter occurs (i.e. all funds returned), the accountants for FFX then need to work out..."

wrong.

the analysis is done in advance.
analysis is done at the IF not THEN.
it's a decision tree.

it's an IF THEN statement
one of the most important concepts in humanity.
but people raised as kids (young goats) and never looked in the mirror are unable to conceptualise such things.

for example, IF I vote for a ruling class, THEN I'm an immoral piece of sheet supporting slavery.

IF the red and blue lights are flashing and I don't pull over, the thugs in blue costume will carry on violence against me.

so, it should already be known which is better in terms of paying tribute.
has the results of the analysis been announced?