ASIC are investigating the financial accounts. There appears to...

ASIC are investigating the financial accounts. There appears to be a mis-categorisation of the cash (there is cash, and then there is restricted cash) and non-disclosure of a contingent liability (potential repayment of advanced payments if BIG defaults). BIG will most probably need to restate their accounts. But the actual agreement is very complex, and the accounting treatment of it may not be straightforward.