(5) Remaining property The term “remaining property” means the following assets and liabilities of the Association which are outstanding as of the reorganization effective date: (A) Debt obligations issued by the Association. (B) Contracts relating to interest rate, currency, or commodity positions or protections. (C) Investment securities owned by the Association. (D) Any instruments, assets, or agreements described in section 1087–2(d) of this title (including, without limitation, all student loans and agreements relating to the purchase and sale of student loans, forward purchase and lending commitments, warehousing advances, academic facilities obligations, letters of credit, standby bond purchase agreements, liquidity agreements, and student loan revenue bonds or other loans). (E) Except as specifically prohibited by this section or section 1087–2 of this title , any other nonmaterial assets or liabilities of the Association which the Association’s Board of Directors determines to be necessary or appropriate to the Association’s operations.