Due diligence sometimes involves physical verification of assets. Not that easy to do electronically.
'...and finally, one replica Intertoto Cup: check'
Wouldn't take long down the Blues would it? One shit hole of a stadium - check, several worthless lumps fully depreciated - check, one jammy league cup - check, one Leyland Daf/Auto Windscreen/Mickey Mouse/La la land trophy - immaterial err, yep that's it.
I hope they're not looking for that FA Cup we had nicked, could be what's holding everything up.