Yes but the "theft" in this case is Citibank's incompetence resulting in a decline of shareholder value. Brigade isn't stealing anything. Imagine three friend

Yes but the "theft" in this case is Citibank's incompetence resulting in a decline of shareholder value. Brigade isn't stealing anything. Imagine three friends. One owes money to another one, and a third acts as some kind of financially responsible intermediary. A owes money to B, and C is the intermediary. A says to C "Hey pay back B" and even though A means "pay back the portion I owe this month" C "accidentally" pays the loan back to B in full. Does B have to give the money back? If B refuses to give the money back to C, is B "stealing" fron C? If anything, the matter has been simplified. Instead of a three-party contract, it becomes a two-party contract between A and C and B can merrily go on her way.