IB4138, I was in a way defending KPMG.
But the first two catagories that you mention contain the biggest debts, and if you are clued up on all the whole process you will no doubt be aware that the way monies are distributed often comes down to pressure from banks and laywers behind closed doors. Its very often the employees who are the loosers, or am I wrong ?
The mess that JEM was left in it was a miracle that KPMG are at the point that they find themselves today, regardless of the administrator the shambles that they had to deal with was not of their making, thats unless you have inside knowledge of THIS situation ?