4FASB. SFAS No.140 Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities (a replacement of FASB Statement No. 125). Norwalk.2000.
5Report of Anton R. Valukas, Examiner. Chapter 11 Case No. 08-13555 (JMP), United States Bankruptcy Court Southern district of New York. 2010.