Det fremgik ganske rigtigt af rapporten fra en uafhængig revisor, at det var økonomisk rentabelt for WAK at efterstille og give afkald på en del af fondens krav, men det forklarede ikke, hvorfor ingen af de andre kreditorer var villige til at give afkald på deres fordringer.
The report by an independent auditor did appear to show that it made economic sense for WAK to subordinate and waive a share of their claims, but did not explain why none of the other creditors were prepared to waive their own claims.