On December 11, Grant Thornton, an independent accounting firm, released its second liquidation report on Cryptopia. The report shows that as of the writing of this report, the liquidation work is still in progress, but it still takes some time to complete. To improve transparency, Grant Thornton has divided the reconciliation process into three main stages to illustrate the progress made. 1. Protect assets and company data. Has recovered assets from Arizona and obtained data stored in Arizona data centers; 2. redeveloped a complete wallet environment to ensure that malicious attacks did not leave malicious code in January; 3. customers adjusted and identified users and returned, But this stage is still in its infancy. Before this stage, some legal issues need to be resolved. In addition, the report states that to date, 26 unsecured creditor claims have been received, totalling S $ 2.991 million. The company's main assets include funds recovered from a third-party trust account (S $ 5,022,935, which the liquidator has retrieved), crypto assets (443 bitcoins, approximately S $ 4,427,292), and assets obtained from the sale of fixed assets (S $ 202,534 yuan). The report also states that a specific liquidation completion date cannot be determined at this time. Grant Thornton will continue to work with New Zealand police and international authorities to work together to identify the source of the hacker.