; and (II) is responsible for the creation of jobs to satisfy the requirement under subparagraph (A)(ii). (ii) Capital The term capital — (I) means cash (including the cash proceeds of indebtedness that are fully secured by the petitioner’s assets) and all real, personal, or mixed tangible assets owned and controlled by the alien investor, or held in trust for the benefit of the alien and to which the alien has unrestricted access; (II) shall be valued at fair market value in United States dollars, in accordance with Generally Accepted Accounting Principles or other standard accounting practice adopted by the Securities and Exchange Commission, at the time such capital is invested under this paragraph