Layout the settelemt loss

Hello Sir,

Regarding the Layout scenario
there is a sttelment of of $ 60 and in the quesion it says that the value of the contribution has reduced by $ 50m by this settement and consequently a $10m loss has happened

I want some clarifcation of the transsaction .
Is this $ 50m considered to be the payement for the assets and $ 60m is the payment for the liabilities.

and the $10 is the difference between them.

Thanks