I believe there's a stumbling block to release of the restatements, and that is the apportioning of liability between the management company and the auditor. They could not possibly state the book values as they have, which are bottom line numbers, without knowing all the numbers above. So I can't see an accounting reason for further delay.
Since there could be a couple hundred million in potential liability, I'm not encouraged there well be a 1/15 release. The CIM situation reminds me of the fiscal cliff.