The process of tracing is the ways in which a person who is
entitled to property can continue to assert a claim to the property
even if it is now in the hands of someone else, or even if it has
been mixed with other property. "Tracing is neither a claim
nor a remedy, but a process"1.
In order to be able to follow or rather trace, there must be a
property or an asset. It can be an intangible property, yet in
order to be able to bring a claim for it, firstly the property must
be identified, as unlawfully taken away from him and secondly, the
property has been used to acquire some other new identifiable
property. Lastly, the change of substitutes from one property to
another is not broken.
