Sounds all above board [sarcasm]

I really like the spaghetti diagram of Adani's financial set up in this article which lists these key points:

 Key points:

• The company responsible for the Carmichael coal mine has current liabilities of more than $1.8b versus current assets of less than $30m
• The auditors signed off on the company being a "going concern" because of a 12-month guarantee from the Indian parent firm
• Accounting expert Sandra van der Laan says "effectively on paper they are insolvent. I wouldn't be trading with them"