[Special Term from SFFAS 2] PRE-MODIFICATION LIABILITY - The present value of net cash outflows of loan guarantees estimated at the time of modification under the pre-modification terms, discounted at the current discount rate.
The funds were not ready for withdrawal. 
mnli hypothesis: The funds were not ready for withdrawal.  premise: [Special Term from SFFAS 2] PRE-MODIFICATION LIABILITY - The present value of net cash outflows of loan guarantees estimated at the time of modification under the pre-modification terms, discounted at the current discount rate.