I think we are splitting hairs, because at the end of the day the situation remains the same... but the two companies were investigated for (allegedly) breaking Swiss banking laws, not for bookkeeping infractions. When they were found in violation, the two companies were declared insolvent, and bankruptcy proceedings were launched. So presumably they were in OK financial health before this.

As to your second point, I think action would be against Spacevision, as they were the ones that had control of the funds, apparently.

What a mess... aye yae yae.