Volume 2 (FRA) pp361 EOC question #17

So maybe I am just having a brain cramp here from looking at this stuff all day but I cannot figure out problem #17. It makes perfect sense to me that we add back the 267.5mm to assets but for the life of me I cannot figure out why we are also adding 267.5mm back to liabilities. Can anyone explain? This one is really bothering me.