"That same document also described fiat assets of $32.43m and liabilities of $55m. The assets include $5m “held by CoinLab” and another $5.5m “held by the DHS”. "
So $21 million in liquidity remains in Gox bank to be disbursed to clients. How much will go back to purchase real coins!
So $21 million in liquidity remains in Gox bank to be disbursed to clients. How much will go back to purchase real coins!

Where's the $21M?
Assets - Liabilities = -$22.57M, hence the need for declaring bankruptcy.
$32.43m/$55m = 59%
theoretically this is what you get back
I wonder if the coins are included in the figures