No, they're just wiped from the liabilities. As a simple example: if someone deposits 1 BTC with cold addresses, my assets go up by 1 BTC but I only increase my liability to them by 0.99 BTC. Same logic applies to all types of commissions. (Although, everything is double-entry, so can easily be queried to audit)



I'm far from qualified to give legal advice. You'll need to speak with a lawyer who knows the laws of where you live.