The asset side is the us$350m book debt for the contracts PN (note 8). The now split subscription CD was in Crown P at the year end. Hence, the auditors didnt need to audit it. The prfit in the accounts is on the sale of the argy contracts and the "expense" is the dividend in specie of the Crown P shares.
src.
I think the note in the accounts is merely saying that Rybak had an interest (pro-rata to his original holding of Crown Corp shares) in the 71m shares held by Crown Pharma (and subsequently distributed to its shareholders). Hence the amount of shares held by Rybak according the the disclosure when he made his last share sale is probably correct but the amount of sales he has made started from a higher base than we thought.
Also, LFI would have got a big slug of shares to add to its 41m when Crown P distributed its share of the 71m to it.