7a4e90ce__and_Tobago___Resources___FAQs__Question
[Reference in Forms A and B] Form A Page 19 or 21 Other Assets or Other Liabilities [Answer] Some value must be placed on it and that value should be reflective of what an independent third party is willing to pay. [Question] 
Is a racehorse an asset or liability?
The Integrity Commission of Trinidad and Tobago - Resources - FAQs
Question