Delta Capital Partners, the investment firm facing criminal charges in Jamaica for alleged regulatory breaches, had assets up to December 2023 that were valued at one-third of its over US$15.4 million or J$2.3 billion in liabilities, a financial disclosure form filed in court has revealed. Promissory notes accounted for US$14 million or approximately J$2.1 billion in the liabilities while “payables” accounted for US$1.4 million or J$227 million, according to a statement of financial position the company filed in court and obtained by The Sunday Gleaner.