15.Assets held by a benefits fund of long-term employees - are assets (other than non-transferable financial instuments issued bu the reporting company) that:(a) are owned by a company (a fund) that is legally separate from the reporting company and exists solely to pay or finance employee benefits;and (b) are available to be used only to pay or fund employee benefits,are not available to reporting company's creditors (even in bankruptcy)and cannot be returned to the reporting company,except where;(i) remaining assets of the fund are sufficient to meet all related employee benefit obligations of the plan or of the reporting company,in order to reimburse it for employee benefits already paid.