According to a filing by FTX’s bankruptcy lawyers, there is a “significant shortfall” in FTX.com’s assets. Of the $2.2 billion in total assets identified in the wallets of FTX.com-related accounts based on the latest price calculations, only $694 million is in the most liquid “Class A assets,” which include fiat, stablecoins, bitcoin, and ether currency. All FTX tokens that are Class A assets have a deficit. Other assets include $385 million in customer receivables, as well as significant claims against FTX affiliate Alameda Research and related parties. Alameda has a net borrowing of $9.3 billion from FTX.com wallets and accounts. At the same time, the FTX team identified accounts payable by customers at $7 billion. In addition, FTX US also showed an asset gap, with total assets in wallets of accounts related to the exchange of $191 million, customer receivables of $28 million, and related party receivables of $155 million.