What are Iran’s $100bn in frozen assets and where are they held?

As momentum builds for a second round of talks between the United States and Iran aimed at ending their war, one central issue has emerged as a bone of contention: Tehran’s frozen assets held in other countries.

Iran’s economy has been ailing for years due to sanctions imposed on the country by the US and other nations. These sanctions have been imposed since 1979, first over the US hostages hel...