{"id":"court_ctb_180_0","court":"CTB","case_no":"22-50073","doc_number":180,"sub_number":0,"doc_type":"ORDER","filed_date":"2022-03-19","title":"UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION |              | ----------------------------","summary_zh":null,"summary_en":null,"body_en":"### **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION**\n\n|              | -----------------------------------------------------------------X |                                       |\n|--------------|--------------------------------------------------------------------|---------------------------------------|\n| In re:       |                                                                    | :<br>:<br>Chapter 11                  |\n| Ho Wan Kwok, |                                                                    | :<br>:<br>Case No. 22-50073 (JAM)     |\n|              | Debtor.                                                            | :<br>:<br>Ref. Dkt. No. 102<br>:<br>: |\n|              | -----------------------------------------------------------------X |                                       |\n\n### **DEBTOR'S RESPONSE TO UNITED STATES TRUSTEE'S MOTION FOR AN ORDER DIRECTING THE APPOINTMENT OF AN EXAMINER OR, IN THE ALTERNATIVE, MOTION FOR ORDER DIRECTING THE APPOINTMENT OF A CHAPTER 11 TRUSTEE**\n\nHo Wan Kwok (the \"Debtor\"), through his undersigned proposed counsel, hereby files this response (\"Response\") to the *United States Trustee's Motion for an Order Directing the Appointment of an Examiner or, in the Alternative, Motion for Order Directing the Appointment of a Chapter 11 Trustee*, dated March 19, 2022 [Dkt. No. 102] (the \"UST Motion\"), and respectfully states as follows:\n\n### **PRELIMINARY STATEMENT**\n\n1. As the Debtor indicated in his declaration in support of this case,[1](#page-0-0) and as reiterated at the March 22, 2022 hearing, the Debtor supports the appointment of an examiner in this case pursuant to 11 U.S.C. § 1104(c) (the \"Examiner\"). The Debtor filed this case to allow for a fair investigation of his financial condition and a reasoned vetting of all pertinent demonstrable case facts, with the ultimate goal of confirming a Chapter 11 plan. The Debtor believes that the\n\n<span id=\"page-0-0\"></span><sup>1</sup> See *Declaration of Mr. Ho Wan Kwok in Support of the Chapter 11 Case and Certain Motions*, dated March 20, 2022 [Dkt. No. 107] (the \"Kwok Declaration\" or \"Kwok Decl.\"). Capitalized terms used herein but not otherwise defined shall have the meanings ascribed to them in the Kwok Declaration.\n\nappointment of an Examiner will benefit the estate and its creditors, and that an investigation by the Examiner can be completed expeditiously and complement and inform a concurrent Chapter 11 plan process.\n\n2. Attached hereto as **Exhibit A** is a revised form of order appointing the Examiner, which, among other things, clarifies aspects of the U.S. Trustee's proposed order and addresses pertinent issues that are absent from the U.S. Trustee's form. Attached hereto as **Exhibit B** is a redline comparison of the Debtor's and the U.S. Trustee's proposed orders. The Debtor intends to engage with the U.S. Trustee prior to the final hearing on the UST Motion in an effort to reach consensus regarding the proposed order. To the extent that the parties are unable to agree on the terms, the Debtor requests that the Court enter the proposed order attached hereto as **Exhibit A**.\n\n3. The Debtor is eager to work with the Examiner and other key case constituents, including the recently-appointed Official Committee of Unsecured Creditors (the \"Official Creditors Committee\"), in an effort to resolve this case. To facilitate this process, and ensure that no creditor is any worse off as a result of the same, the Debtor negotiated and obtained an *unsecured* post-petition loan *with repayment priority below all prepetition creditors*. See Dkt. No. 117. That proposed financing contemplates that up to \\$4 million in financing would be made available to fund the work of an Examiner and the Official Creditors Committee.\n\n4. The Debtor files this Response for two reasons. First, to oppose the alternative relief requested under the UST Motion, *i.e.*, the appointment of a Chapter 11 trustee. As set forth herein, the U.S. Trustee has failed to satisfy the very high burden for the \"extraordinary remedy\" of a Chapter 11 trustee appointment. In the context of this case, it is difficult to discern how a Chapter 11 trustee would benefit the estate. A Chapter 11 trustee's role here would be limited to elucidating facts regarding the assets of the estate. That is the nature of this case. There is no\n\n2\n\noperating business to preserve or enhance. Instead, there is a limited pool of non-operating assets. This case is, at its core, about identifying what assets are, and are not, in the bankruptcy estate a task for which an examiner is best suited. At a minimum, the request for a Chapter 11 trustee is premature and should be denied without prejudice. Rather, the Examiner should be appointed, conduct its investigation, and, once the Examiner's report is filed, the Court and all parties in interest can consider appropriate next steps in an informed manner.\n\n5. Notably, the U.S. Trustee's request for a Chapter 11 trustee comes in the form of alternative relief, only if the Examiner appointment were denied. The U.S. Trustee's basis for a Chapter 11 trustee is the litigation history between the Debtor and PAX and purported \"concerns\" with the Debtor's disclosures pre- and post-bankruptcy filing. Neither of these purported bases, separately or together, satisfy the high evidentiary bar that would justify the appointment of a Chapter 11 trustee.\n\n6. Acrimony between a debtor and creditor does not require the appointment of a Chapter 11 trustee, particularly where, as here, adequate alternative measures already exist to alleviate any concerns (e.g., the appointment of the Examiner and the existence of the Official Creditors Committee). The U.S. Trustee offers no evidence demonstrating how the appointment of a Chapter 11 trustee would help move this case towards resolution. Indeed, the opposite is true, as the appointment of a Chapter 11 trustee would disrupt the case (including by triggering an event of default under the DIP financing agreement) and materially hamper the Debtor's efforts regarding a Chapter 11 plan. Further, the analysis under Section 1104(a) focuses on the Debtor's post-petition conduct, and, here, the Debtor has satisfied his fiduciary obligations to date. Finally, the U.S. Trustee's references to the Debtor's disclosures thus far in this case are misguided. The Debtor's disclosures throughout this case have been transparent and proper, and the U.S. Trustee's selective citations to certain (appropriate) disclosures fall well short of justifying the extraordinary relief of a Chapter 11 trustee appointment.\n\n7. Second, the Debtor files this Reply to address certain misstatements in the UST Motion regarding the Debtor's disclosures in this case and related issues. The Debtor notes that, since the filing of the UST Motion, the Debtor filed the Kwok Declaration, which goes into great detail regarding his background, history, financial condition, and the events precipitating this Chapter 11 case. Many of the concerns raised in the UST Motion are addressed through the sincefiled Kwok Declaration. Otherwise, the UST Motion spends considerable time selectively citing and quoting from the Debtor's *Statement of Financial Affairs* [Dkt. No. 77] (\"SOFA\") and *Schedules of Assets and Liabilities* [Dkt. No. 78] (\"Schedules\"). These documents are publicly filed and speak for themselves, and the Debtor refers to, and incorporates herein by reference, his SOFA and Schedules, as well as the Kwok Declaration. Finally, the Debtor corrects certain misstatements by the U.S. Trustee to the extent that they are not addressed in the Kwok Declaration, Schedules, or SOFA, and otherwise merit a response.\n\n### **RESPONSE**\n\n### **A. The U.S. Trustee Has Failed To Satisfy The Requirements For Appointment Of A Chapter 11 Trustee; Such Alternative Relief Should Be Denied.**\n\n8. The focus of the UST Motion is on the appointment of the Examiner. But, to the extent that the Court were to deny the appointment of the Examiner, the U.S. Trustee requests, as alternative relief, the appointment of a Chapter 11 trustee. Appointment of a Chapter 11 trustee is an \"extraordinary remedy,\" and \"[t]he standard for § 1104 appointment is very high.\" Adams v. Marwil (In re Bayou Group LLC), 564 F.3d 541, 546 (2d Cir. 2009) (quoting Smart World Techs., LLC v. Juno Online Servs., Inc. (In re Smart World Techs., LLC), 423 F.3d 166, 174 n. 10 (2d Cir. 2005)); Schuster v. Dragone (In re Dragone), 266 B.R. 268, 271 (D. Conn. 2001) (\"[W]e start with the belief that the appointment of a trustee under Chapter 11 is the exception rather than the rule and that this is an extraordinary remedy available to creditors.\"); In re BAJ Corporation, 42 B.R. 595, 597-98 (Bankr. D. Conn. 1984) (\"Case law on this subject supports the view that the appointment of a trustee in a Chapter 11 case is an extraordinary remedy, and that interpretation is consistent with the design of Chapter 11 which mandates management by the debtor unless a party in interest is able to prove that the appointment of a trustee is warranted.\").\n\n9. Appointment of a Chapter 11 trustee is permitted \"only in certain circumstances,\" specifically: (i) \"for cause, including fraud, dishonesty, incompetence, or gross mismanagement of the affairs of the debtor,\" or (ii) \"if such appointment is in the interests of creditors.\" Bayou Group, 564 F.3d at 546 (citing 11 U.S.C. § 1104(a)).\n\n10. The U.S. Trustee must satisfy a \"very high\" burden of demonstrating, through \"clear and convincing evidence,\" that the limited circumstances warranting appointment of a Chapter 11 trustee exist. Id. at 546 (\"The U.S. Trustee has the burden of showing by 'clear and convincing evidence' that the appointment of a trustee is warranted.\"). The few paragraphs in the UST Motion dedicated to this extraordinary remedy do not satisfy the U.S. Trustee's burden.\n\n11. The U.S. Trustee does not seek appointment of a Chapter 11 trustee under Section 1104(a)(1); does not allege that the Debtor has been engaged in \"fraud, dishonesty, incompetence, or gross mismanagement\"; and does not attempt to offer any evidence in this respect. Accordingly, the requirements for appointment under Section 1104(a)(1) are plainly not satisfied. Id. at 547 (\"In the instant case, the U.S. Trustee has not met the 'very high' standard for a § 1104 appointment. The U.S. Trustee has not attempted to show that Marwil has engaged in 'fraud, dishonesty, incompetence, or gross mismanagement of' Bayou's affairs.\").\n\n12. Rather, the U.S. Trustee suggests that the extraordinary remedy of appointment of a Chapter 11 trustee is warranted because of: (i) the prepetition litigation history between the Debtor and PAX; and (ii) purported concerns regarding the Debtor's pre- and post-filing disclosures. See U.S. Trustee Motion at 24-25. This a thin reed on which to seek such exceptional relief and falls far short of satisfying the U.S. Trustee's very high burden.\n\n13. Acrimony between a debtor and creditor, alone, does not require the appointment of a Chapter 11 trustee. See In re G-I Holdings, Inc., 385 F.3d 313, 321 (3d Cir. 2004) (\"There is unquestionably considerable acrimony between the debtor and the asbestos claimants, but as the Bankruptcy Court noted, some of the most contentious disputes will presumably be addressed in other pending litigation, and it was the Bankruptcy Court's judgment that the debtor in possession would be able to discharge its fiduciary obligations with regard to other matters.\"); In re Sundale, Ltd., 400 B.R. 890, 909 (Bankr. S.D. Fla. 2009) (\"Neither loss of confidence, however reasonable, or acrimony, however bitter, necessarily results in appointment of a trustee.\").\n\n14. This is particularly the case where, as here, there are other measures readily available to address any underlying concerns regarding the relationship between the debtor and certain creditors, such as the appointment of an examiner and an official creditors committee. See Dragone, 266 B.R. at 270 (\"The appointment of an examiner and the additional steps taken by the Court to preserve the assets of the Estate greatly mitigated against the need for appointing a trustee.\"); In re The 1031 Tax Group, LLC, 374 B.R. 78, 91 (Bankr. S.D.N.Y. 2007) (\"Where a case has an active creditors committee functioning effectively and working well with the debtors, as it does here, there is little benefit in appointing a trustee.\").\n\n15. As noted at the March 22nd hearing, the Debtor intends to propose a Chapter 11 plan as soon as practicable, and is eager to engage the Official Creditors Committee and other case\n\n6\n\nconstituents in good faith discussions regarding the same. The Debtor believes that an investigation by the Examiner would assist in these efforts, as it would provide the Court, creditors, and all parties in interest with an objective, independent analysis of the Debtor's assets, liabilities, and current financial condition. The U.S. Trustee has not offered any evidence demonstrating how the upheaval attendant with the appointment of a Chapter 11 trustee would help move this case forward; to the contrary, such appointment would substantially disrupt this case and hamper the Debtor's efforts to reach a resolution. Bayou Group, 564 F.3d at 547 (\"While appellees have pointed out ways in which Marwil's removal would hamper the bankruptcy proceedings, the U.S. Trustee has not indicated how replacing Marwil would facilitate them.\") (internal citations omitted).\n\n16. The U.S. Trustee's other purported basis for the appointment of a Chapter 11 trustee (*i.e.*, concerns regarding the Debtor's pre- and post-petition disclosures) likewise fails. As a starting point, consideration of a Chapter 11 trustee appointment focuses on the debtor's postpetition conduct. See Bayou Group, 564 F.3d at 547 n. 3 (citing In re The 1031 Tax Group, LLC, 374 B.R. 78, 86 (Bankr. S.D.N.Y. 2007)).\n\n17. Here, the Debtor has satisfied his fiduciary requirements and is operating this case in good faith. The Debtor has, among other things: (i) appeared for and participated fully in his initial debtor interview with the U.S. Trustee; (ii) appeared for and participated fully in the Section 341 meeting of creditors (over multiple days); (iii) timely filed his schedules and statements; (iv) timely filed monthly operating reports (and will continue to do so); (v) retained highly capable and qualified counsel and other professional advisors to assist him in the administration of the case; and (vi) negotiated and obtained post-petition financing to fund this case (including an Examiner and Official Creditors Committee), on an unsecured and fully subordinated basis. Moreover, the Debtor has consented to the appointment of the Examiner, and has clearly expressed his desire to commence meaningful, good faith negotiations with his creditors regarding a Chapter 11 plan.\n\n18. In short, the Debtor has acted in good faith and fulfilled his fiduciary obligations throughout this case, and will continue to do so. The U.S. Trustee offers no evidence to the contrary and, accordingly, its request for alternative relief in the form of the appointment of a Chapter 11 trustee should be denied.\n\n### **B. The UST Motion Contains Numerous Misstatements And Inaccuracies.**\n\n19. The U.S. Trustee raises purported \"concerns\" regarding the Debtor's statements and schedules, but such concerns are misstated and/or misplaced. See BAJ Corporation, 42 B.R. at 597-98 (\"Finally, while Yervant emphasizes the claim that the debtor's books and records are deficient, few if any specific deficiencies were proven. Instead Yervant merely produced the documents and asked the court to conclude they were inadequate. Apart from the observation that it is not this court's obligation to sift through evidence to find support for a litigant's position, a review of the documents indicates that, while they are not a model for emulation, they are not so deficient as to warrant the appointment of a trustee.\").\n\n20. As an initial matter, the Debtor notes that the U.S. Trustee did not have the benefit of the Kwok Declaration before filing the UST Motion. The Kwok Declaration provides substantial information regarding the Debtor's background, income, and financial condition, and adequately addresses many of the purported concerns raised in the UST Motion. Further, the UST Motion contains several citations and quotes from the Debtor's Schedules and SOFA. The Debtor would respectfully refer the Court to the as-filed Schedules and SOFA, which speak for themselves.\n\n21. The U.S. Trustee takes issue with certain statements and reservations contained in the Global Notes included in the Debtor's SOFA, suggesting that the Debtor is \"brazenly disclaiming\" responsibility for the contents of the Schedules and SOFA. See UST Motion at 2, ¶ 20. This is wrong. The Debtor, as the U.S. Trustee acknowledges, signed his Schedules and SOFA under penalty of perjury. The routine statements and reservations cited by the U.S. Trustee *e.g.*, a reservation of rights regarding admissions, a reservation of rights regarding the Debtor's ability to amend or modify the Schedules and SOFA, a notation that the Global Notes control in the event of a conflict — are customary disclosures, largely serving to clarify that the Debtor is reserving rights that he already has. Reservations of this nature appear commonly in schedules and statements filed in bankruptcy cases throughout the country, including in cases filed with this Bankruptcy Court. See, e.g., In re Carla's Pasta, Inc., Case No. 21-20111 (JJT), Dkt. No. 161 at 2-5; Dkt. No. 162 at 2-5 (Bankr. D. Conn. Feb. 24, 2021); In re The Rosegarden Health and Rehabilitation Center LLC., Case No. 18-30623 (AMN), Dkt. No. 156 at 2-6; Case No. 18-50488 (AMN), Dkt. No. 53 at 2-6 (Bankr. D. Conn. May 10, 2018); In re O.W. Bunker Holding North America Inc., Case No. 14-51720 (AHWS), Dkt. No. 206, 2-9; Dkt. No. 210 at 2-9 (Bankr. D. Conn. Dec. 19, 2014); see also In re Cambridge Analytica LLC, Case No. 18-11500 (SHL), Dkt. No. 12 at 2-8 (Bankr. S.D.N.Y. May 31, 2018); In re Intelsat S.A., Case No. 20-32299 (KLP), Dkt. No. 7 at 1-5 (Bankr. E.D. Va. July 11, 2020); In re Specialty Retail Shops Holding Corp., Case No. 19-80064 (TLS), Dkt. No. 491 at 1-4 (Bankr. D. Neb. Feb. 22, 2019).[2](#page-8-0) Moreover, the standard reservations included in the Global Notes are particularly appropriate here, given that the Debtor:\n\n<span id=\"page-8-0\"></span><sup>2</sup> Copies of the \"Global Notes\" included in the foregoing submissions are attached hereto as **Exhibits C-1** through **C-6**.\n\n(i) commenced this case under a compressed timeframe in light of Justice Ostrager's February 9, 2022 ruling; and (ii) needed to have the Schedules and SOFA translated to his native language.\n\n22. The U.S. Trustee also appears to take issue with the Debtor's filing of the *Debtor's Motion to Extend Time to File Schedules of Assets and Liabilities and Statement of Financial Affairs* [Dkt. No. 27] (the \"Extension Motion\"). It is unclear precisely what issue the U.S. Trustee has with the Extension Motion, which sought a form of relief that is common in bankruptcy proceedings (*i.e.*, an extension of the deadline for the Debtor to file his Schedules and SOFA) and, as set forth in the Extension Motion, was amply supported. The Court granted a limited extension of the aforementioned deadline through March 9, 2022, and the Debtor timely filed his Schedules and SOFA in accordance therewith. See Dkt. Nos. 60, 77, 78.\n\n23. The UST Motion contains the U.S. Trustee's description of the PAX litigation. UST Motion ¶¶ 36-48. The Debtor has provided a full description of the PAX litigation in his Declaration, which is incorporated herein by reference, and refers to the same in response. See Kwok Decl. ¶¶ 20-24. The UST Motion further contains a description of Justice Ostrager's February 9 Contempt Order and ruling. As discussed further in the Kwok Declaration, the Debtor respectfully disagrees with the NY State Court's ruling, believes that it was wrongly issued, and has properly and timely filed an appeal regarding the same. See Kwok Decl. ¶ 24. Moreover, the February 9 Contempt Order is limited in its scope and, for the reasons set forth in the Debtor's supplemental response to PAX's lift stay motion, the February 9 Contempt Order does not bind this Court or preclude proper findings as to the extent to which the Debtor's estate holds any interest in property. See *Debtor's Supplement to Objection to Motion of Pacific Alliance Asia Opportunity Fund L.P for Entry of an Order Confirming the Inapplicability of the Automatic Stay*\n\n*or, in the Alternative, Relief from the Automatic Stay Pursuant to Section 362(d)(2) of the Bankruptcy Code*, dated March 28, 2022 [Dkt. No. 141].\n\n24. The U.S. Trustee cites to the Debtor's past invocation of his Fifth Amendment rights. UST Motion ¶¶ 49-50. As various federal district courts have found, the Debtor properly invoked such constitutional rights in the past based on the advice of counsel, and such proper exercise of rights is irrelevant to the relief requested in the UST Motion. Moreover, as noted by counsel at the March 22nd hearing, the Debtor fully understands that Chapter 11 requires transparency and, as an example of this understanding, the Debtor participated in his initial debtor interview with the U.S. Trustee and was examined for hours in connection with the initial Section 341 meeting, and at no point in either proceeding did the Debtor invoke his Fifth Amendment rights. See Mar. 22, 2022 Hr'g Tr. at 23:11-24:2 (\"The debtor will toe the line in this courtroom. As an example, in prior proceedings, the debtor did take the Fifth Amendment protection, from time to time. The debtor understands that while Chapter 11 debtors have from time to time exercised their rights, Constitutional rights not to testify, a Chapter 11 case requires extraordinary transparency. The debtor was examined for four hours yesterday by creditors and by the United States Trustee. There was no exercise of any Fifth Amendment privilege or any other privilege. Every single question was answered and there will be many more hours of testimony and every question will be continued to [be] answered.\").\n\n25. The U.S. Trustee makes additional statements and allegations in the UST Motion that are not only wrong, but also largely irrelevant to the matter at hand. As noted, with respect to the Debtor's background, income, and financial condition, the Debtor refers the Court to the Kwok Declaration. The Debtor responds to certain other misstatements as follows:\n\n11\n\n- (i) The U.S. Trustee's suggestion that the Debtor's situation represents an \"odd combination of what appears to be artificial self-created 'poverty' by the Debtor to insulate himself from creditors\" is wrong. UST Motion at 2. As set forth in the Kwok Declaration, the Debtor's current financial condition is, in large part, a result of actions taken by the Chinese Communist Party (\"CCP\"), including the freezing and seizing of family assets, in response to the Debtor's outspoken criticism of the CCP's corruption and human rights abuses. Kwok Decl. ¶¶ 4-18.\n- (ii) Contrary to the U.S. Trustee's assertion, the Debtor does not have \"numerous aliases.\" UST Motion ¶ 7. Rather, he has one current legal name, Ho Wan Kwok. His legal name in China, where he was born, was Guo Wengui, but his name was effectively cancelled by the CCP when he became a Hong Kong citizen, because China does not recognize dual citizenship. Kwok Decl. ¶ 11. As many Chinese persons who reside in the West have done, the Debtor has adopted an informal anglicized \"nickname\" of Miles.\n- (iii) The U.S. Trustee's statement that the Debtor has a \"pre-petition history of avoiding creditors and asserting the Fifth Amendment\" is mistaken. UST Motion at 2. The Debtor is a named defendants in approximately 21 lawsuits, many of which involve parties with links to the CCP. Kwok Decl. ¶¶ 19-26. The Debtor has, at times, exercised his Fifth Amendments rights at the advice of counsel in connection with these actions.\n- (iv) The U.S. Trustee's assertion that the Debtor's prepetition conduct indicates a \"persistent unwillingness to respond to questions about his assets, his money, and corporate entities\" is incorrect. UST Motion at 3. As set forth herein, the Debtor\n\nhas provided robust disclosures in this case thus far, and welcomes the appointment of an Examiner to provide an objective assessment of the Debtor's assets and financial condition.\n\n- (v) The U.S. Trustee's statement that the Debtor \"attempts to avoid any responsibility or liability for his bankruptcy documents\" is mistaken. UST Motion at 4. As noted above, the Debtor signed the Schedules, SOFA, and Kwok Declaration under penalty of perjury, and the standard reservations contained in those documents are customary in bankruptcy.\n- (vi) The U.S. Trustee's assertion that all of the Debtor's living expenses are \"paid for and through Golden Spring\" is inaccurate. UST Motion ¶ 22. As set forth in the Kwok Declaration, the Debtor's family and GSNY principally provide for his needs; his family retains ownership of nearly everything the Debtor uses, except for certain personal items. Kwok Decl. ¶ 17.\n- (vii) The U.S. Trustee's suggestion that the Debtor intentionally and inappropriately misstated his address is wrong. The Debtor initially included an address in New York City, care of GSNY, out of concern for his safety and the safety of his family. As instructed by the Bankruptcy Court on March 1, 2022, the Debtor filed a change of address form on March 10, 2022, which reported his mailing address in Greenwich, Connecticut. See Kwok Decl. ¶ 7 n. 4; Dkt. No. 81.\n\n### *[Remainder of page intentionally left blank.]*\n\n### **CONCLUSION**\n\n**WHEREFORE**, the Debtor respectfully requests that the Court: (i) enter an order,\n\nsubstantially in the form attached hereto as **Exhibit A**, appointing an Examiner; (ii) deny the UST Motion to the extent that it requests alternative relief in the form of the appointment of a Chapter\n\n11 trustee; and (iii) grant to the Debtor such other or further relief as deemed just and proper.\n\nDated: April 6, 2022\n\n### **BROWN RUDNICK LLP**\n\nBy: */s/ William R. Baldiga*\n\nDylan P. Kletter, Esq. 185 Asylum Street Hartford, Connecticut 06103 Telephone: (860) 509-6500 Facsimile: (860) 509-6501 Email: dkletter@brownrudnick.com\n\n-and-\n\nWilliam R. Baldiga, Esq. Robert J. Stark, Esq. Jeffrey L. Jonas, Esq. Bennett S. Silverberg, Esq. Seven Times Square New York, New York 10036 Telephone: (212) 209-4800 Facsimile: (212) 209-4801 Email: wbaldiga@brownrudnick.com rstark@brownrudnick.com jjonas@brownrudnick.com bsilverberg@brownrudnick.com\n\n*Proposed Counsel for Ho Wan Kwok, Debtor*\n\n# Exhibit A\n\n### UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION\n\n|        |              | -----------------------------------------------------------------X |                              |\n|--------|--------------|--------------------------------------------------------------------|------------------------------|\n|        |              |                                                                    | :                            |\n| In re: |              |                                                                    | :<br>Chapter 11              |\n|        |              |                                                                    | :                            |\n|        | Ho Wan Kwok, |                                                                    | :<br>Case No. 22-50073 (JAM) |\n|        |              |                                                                    | :                            |\n|        |              |                                                                    | :<br>Ref. Dkt. No. 102       |\n|        |              | Debtor.                                                            | :                            |\n|        |              |                                                                    | :                            |\n|        |              | -----------------------------------------------------------------X |                              |\n\n### PROPOSED ORDER DIRECTING THE APPOINTMENT OF AN EXAMINER\n\nThe United States Trustee, having filed a motion for an order directing the appointment of an examiner under 11 U.S.C. § 1104(c) (the \"Examiner\") in the chapter 11 case of Ho Wan Kwok (the \"Debtor\") (and such motion, the \"Motion\") (ECF 102), and a hearing having been held on the Motion on April 13, 2022, and this Court having considered the Debtor's consent to the appointment of an examiner on the terms set forth in this Order, and having concluded that the appointment of an examiner under 11 U.S.C. § 1104(c) of the Bankruptcy Code to conduct the investigation set forth herein is in the best interests of creditors and the estate, and the Court having found that there was sufficient notice of the Motion, and the Court having found cause to grant the Motion, and the Court having considered any objections to the Motion and overruled such objections, it is hereby\n\n(1) ORDERED that the Motion is granted pursuant to 11 U.S.C. § 1104(c)(1) and (2); provided, however, that the Court is not making any findings or determinations as to any of the allegations set forth in the Motion, and the rights of all parties in interest are reserved with respect to the same; and it is further\n\n(2) ORDERED that the United States Trustee is directed to appoint an Examiner in the Debtor's case; and it is further\n\n(3) ORDERED that the Examiner is directed to: (a) identify the Debtor's post-petition income, sources of funds, and payment of Debtor's obligations from all sources; (b) identify the Debtor's uses of post-petition income; (c) identify and understand the extent of the Debtor's interests in property as of the Petition Date in accordance with 11 U.S.C. § 541, including any beneficial, controlling, equitable or legal interests in any corporate entities, and identify and understand the assets and liabilities of those corporate entities; (d) identify any competing legal or equitable interests or claims in respect of estate property and any limitations on the Debtor's interests in such property; (e) identify the Debtor's past and present use of family-related real property and conveyances; (f) identify the Debtor's past and present services provided for the benefit of family-member related businesses and entities; and (g) examine whether the Debtor is fulfilling all of his fiduciary duties under the Bankruptcy Code and complying with all the reporting requirements imposed upon debtors-in-possession, including disclosure of all estate assets and causes of action (the \"Investigation\"); and it is further\n\n(4) ORDERED that the United States Trustee shall file the notice of appointment of the Examiner (\"Notice of Appointment\") within seven (7) days after entry of this Order; and it is further\n\n(5) ORDERED that, within seven (7) days after the Notice of Appointment has been filed, the Examiner shall file with the Court a proposed work plan and budget for the Investigation, which shall be subject to approval by the Court on seven (7) days' notice to the Debtor, the Official Committee of Unsecured Creditors (the \"Committee\"), and all parties that have requested notice pursuant to Bankruptcy Rule 2002; and it is further\n\n(6) ORDERED that, before commencing the Investigation, the Examiner shall meet and confer with representatives from the Debtor and the Committee to discuss the Investigation; and it is further\n\n(7) ORDERED that the Examiner, the Debtor, the Committee, or the United States Trustee shall have the right to petition the Court to modify the scope of the Investigation if during such Investigation other relevant matters are revealed which the Examiner, the Debtor, the Committee or the United States Trustee believe should be brought to the attention of the Court, and the rights of all parties in interest with respect to any such petition are fully preserved; and it is further\n\n(8) ORDERED that the Debtor and the Committee are directed to fully cooperate with the Examiner in conjunction with the Investigation (it being understood that any information provided to the Examiner shall be provided pursuant to a reasonably acceptable non-disclosure agreement between the parties, or a protective order entered by this Court and, for the avoidance of doubt, nothing in this Order shall be deemed a waiver of any rights or privileges that the Debtor may have or assert), and that the Debtor and the Committee shall use their respective best efforts to coordinate with the Examiner to avoid unnecessary interference with, or duplication of, the Investigation; and it is further\n\n(9) ORDERED that the Examiner is authorized to seek the cooperation of and information from the Debtor's family members and/or entities affiliated with such family members, including Golden Spring (New York) Ltd.; HK International Funds Investments (USA) Limited, LLC; and Ms. Mei Guo; and it is further\n\n(10) ORDERED that until the Examiner has filed his or her report, neither the Examiner nor the Examiner's representatives or agents shall make any public disclosures concerning the performance of the Investigation or the Examiner's duties; and it is further\n\n(11) ORDERED that the Examiner shall prepare and file a report, as is required by 11 U.S.C. § 1106(a)(4), within ninety (90) days following the approval of the work plan by the Court, unless such time shall be extended by order of the Court on notice to the Debtor, the Committee, and all parties that have requested notice pursuant to Federal Rules of Bankruptcy Procedure; and it is further\n\n(12) ORDERED that the Examiner shall provide the Debtor with a substantially final draft of the report at least three (3) business days before filing it with the Court so that the Debtor may review for information subject to any non-disclosure obligations and, if necessary, seek a protective order or other appropriate relief; and it is further\n\n(13) ORDERED that the Examiner may retain counsel and other professionals if he or she determines that such retention is necessary to discharge his or her duties, with such retention being subject to Court approval under standards equivalent to those set forth in 11 U.S.C. § 327; and it is further\n\n(14) ORDERED that the Examiner and any professionals retained by the Examiner pursuant to any order of this Court shall be compensated and reimbursed for their expenses in accordance with any procedures for interim compensation and reimbursement of expenses of professionals that are established in this case. Compensation and reimbursement of the Examiner shall be determined pursuant to 11 U.S.C. § 330, and compensation and reimbursement of the Examiner's professionals shall be determined pursuant to standards equivalent to those set forth in 11 U.S.C. § 330; and it is further\n\n(15) ORDERED that the Examiner shall cooperate fully with any governmental agencies (such cooperation shall not be deemed a public disclosure as referenced in paragraph 10 above) including, but not limited to, any federal, state or local government agency that may be investigating the Debtor, and the Examiner shall use best efforts to coordinate with such agencies in order to avoid unnecessary interference with, or duplication of, any investigations conducted by such agencies; provided that the Examiner shall promptly provide written notice to the Debtor of any request for information by any such governmental agency so that the Debtor has an opportunity to seek a protective order or other appropriate relief; and it is further\n\n(16) ORDERED that the Examiner shall have the standing of a \"party-in-interest\" with respect to the matters that are within the scope of the Investigation, and shall be entitled to appear and be heard at any and all hearings in this case; provided, however that the Examiner shall not have standing or the ability to prosecute any claim or cause of action on behalf of the estate; and it is further\n\n(17) ORDERED that nothing in this Order shall impede the right of the United States Trustee or any other party to request any other lawful relief, including but not limited to, the appointment of a trustee, and the rights of all parties in interest with respect to any such request are fully preserved; and it is further\n\n(18) ORDERED that Court shall retain jurisdiction with respect to all matters arising from or related to the implementation of this Order.\n\n# Exhibit B\n\n## UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION\n\n|        |              | -----------------------------------------------------------------X |                                        |\n|--------|--------------|--------------------------------------------------------------------|----------------------------------------|\n| In re: |              |                                                                    | :<br>:<br>Chapter 11                   |\n|        | Ho Wan Kwok, |                                                                    | :<br>:<br>Case No. 22-50073 (JAM)<br>: |\n|        |              | Debtor.                                                            | :<br>Ref. Dkt. No. 102<br>:<br>:       |\n|        |              | -----------------------------------------------------------------X |                                        |\n\n# NOTICE OF AMENDED<sup>1</sup> PROPOSED ORDER DIRECTING ORDER GRANTING UNITED STATES TRUSTEE'S MOTION FOR AN ORDER DIRECTING THE APPOINTMENT OF AN EXAMINER OR, IN THE ALTERNATIVE, MOTION FOR ORDER DIRECTING THE APPOINTMENT OF A CHAPTER 11 TRUSTEE\n\nThe United States Trustee, William K. Harrington, through the undersigned counsel,\n\nhereby provides notice to the Court that the Debtor has advised the United States Trustee that the\n\nDebtor has no objection to the appointment of an examiner in the above-captioned case.\n\nThe United States Trustee also submits the amended proposed order as follows:\n\nThe United States Trustee, having movedfiled a motion for an order directing the appointment of an examiner under 11 U.S.C. § 1104(c) (1) and/or (2) forthe \"Examiner\") in the chapter 11 case of Ho Wan Kwok a/k/a Wengui Guo a/k/a Miles Guo ((the \"Debtor\") (and such motion, or in the alternative, an order directing the appointment of a chapter 11 trustee under 11 U.S.C. § 1104(a)(2) based on the best interests of creditors and the estate (\"Motion\") (ECF 102), and a hearing having been held on the Motion on \\_\\_\\_\\_\\_\\_\\_\\_\\_April 13, 2022, and this courtCourt\n\n<sup>1</sup> Although the Debtor has agreed to the Court's directing the United States Trustee to appoint an examiner in the Debtor's Chapter 11 case, neither the Debtor nor other parties-in-interest have agreed to the terms of the Amended Proposed Order herein. The United States Trustee files this Notice of Amended Proposed Order to provide notice of the proposed terms to all parties and the Court in advance of the hearing on the United States Trustee's Motion.\n\nhaving considered the evidence and the Debtor's consent to the Motion andappointment of an examiner on the terms set forth in this Order, and having concluded that the appointment of an examiner under 11 U.S.C. § 1104(c)(2) of the Bankruptcy Code to investigate the affairs of the Debtor is mandatory as the Debtor's fixed, liquidated unsecured debts exceed \\$5 million. The court further finds that grounds exist for the appointment of an examiner under 11 U.S.C. 1104(c)(1) as the appointment of an examiner to investigate the affairs of the Debtor and the Debtor's affiliatesconduct the investigation set forth herein is in the best interestinterests of creditors and other interest of the estate. The, and the Court having found that there was sufficient notice of the Motion, and the Court having found cause to grant the Motion, and the Court having considered any objections to the Motion and overruled such objections, it is hereby\n\n(1) ORDERED that the Motion is granted pursuant to 11 U.S.C. § 1104(c)(1) and (2); provided, however, that the Court is not making any findings or determinations as to any of the allegations set forth in the Motion, and the rights of all parties in interest are reserved with respect to the same; and it is further\n\n(2) ORDERED that the United States Trustee is directed to appoint an Examiner in the Debtor's case; and it is further\n\n(3) ORDERED that the examinerExaminer is directed to: (a) identify the Debtor's postpetitionpost-petition income, sources of funds, and payment of Debtor's obligations from all sources,; (b) identify the Debtor's uses of post-petition income,; (c) identify and understand the extent of the Debtor's interests in property as of the Petition Date in accordance with 11 U.S.C. § 541, including any beneficial, controlcontrolling, equitable andor legal, in interests in any corporate entities across the globe, and identify and understand the assets and liabilities of those corporate entities; (d) identify any competing legal or equitable interests or claims in respect of\n\nestate property and any limitations on the Debtor's interests in such property; (e) identify the Debtor's past and present use of family-related real property and conveyances; (ef) identify the Debtor's past and present services provided for the benefit of family-member related businesses and entities; and (fg) examine whether the Debtor is fulfilling all of his fiduciary duties under the Bankruptcy Code and complying with all the reporting requirements imposed upon debtors-inpossession, including disclosure of all estate assets and causes of action (the \"Investigation\"); and it is further\n\n(4) ORDERED that the United States Trustee shall file the notice of appointment of the Examiner (\"Notice of Appointment\") within seven (7) days after entry of this Order; and it is further\n\n(5) ORDERED that, within seven (7) days after the Notice of Appointment has been filed, the Examiner shall file with the Court a proposed work plan and budget for the Investigation, which shall be subject to approval by the Court on seven (7) days' notice to the Debtor, the Official Committee of Unsecured Creditors (the \"Committee\"), and all parties that have requested notice pursuant to Bankruptcy Rule 2002; and it is further\n\n(6) ORDERED that, before commencing the Investigation, the Examiner shall meet and confer with representatives from the Debtor and the Committee to discuss the Investigation; and it is further\n\n(7) (4) ORDERED that the Examiner, the Debtor, the Committee, or the United States Trustee shall have the right to petition the Court to further expandmodify the scope of the Investigation, if during such Investigation other relevant matters are revealed which the Examiner, the Debtor, the Committee or the United States Trustee believe should be brought to the attention of the Court, and the rights of all parties in interest with respect to any such petition are fully preserved; and it is further\n\n(8) (5) ORDERED that the Debtor, the Debtor's affiliates, family-members and their businesses and entities, and the Committee are directed to fully cooperate with the Examiner in conjunction with the performance of any of the examiner's duties and the Investigation,Investigation (it being understood that any information provided to the Examiner shall be provided pursuant to a reasonably acceptable non-disclosure agreement between the parties, or a protective order entered by this Court and, for the avoidance of doubt, nothing in this Order shall be deemed a waiver of any rights or privileges that the Debtor may have or assert), and that the Debtor and the Committee shall use their respective best efforts to coordinate with the Examiner to avoid unnecessary interference with, or duplication of, the Investigation; and it is further\n\n(9) ORDERED that the Examiner is authorized to seek the cooperation of and information from the Debtor's family members and/or entities affiliated with such family members, including Golden Spring (New York) Ltd.; HK International Funds Investments (USA) Limited, LLC; and Ms. Mei Guo; and it is further\n\n(10) (6) ORDERED that until the examinerExaminer has filed his or her report, neither the examiner nor the examiner'sExaminer nor the Examiner's representatives or agents shall make any public disclosures concerning the performance of the Investigation or the examiner'sExaminer's duties; and it is further\n\n(11) (7) ORDERED that the examinerExaminer shall prepare and file a report, as is required by 11 U.S.C. § 1106(a)(4), within 120ninety (90) days following the approval of the work plan by the Court, unless such time shall be extended by order of the Court on Notice tonotice to the Debtor, the Committee, and all parties that have requested notice pursuant to Federal Rules of Bankruptcy Procedure; and it is further\n\n(12) ORDERED that the Examiner shall provide the Debtor with a substantially final draft of the report at least three (3) business days before filing it with the Court so that the Debtor may review for information subject to any non-disclosure obligations and, if necessary, seek a protective order or other appropriate relief; and it is further\n\n(13) (8) ORDERED that the examinerExaminer may retain counsel and other professionals, if he or she determines that such retention is necessary to discharge his or her duties, with such retention being subject to Court approval under standards equivalent to those set forforth in 11 U.S.C. § 327; and it is further\n\n(14) (9) ORDERED that the examinerExaminer and any professionals retained by the examinerExaminer pursuant to any order of this Court shall be compensated and reimbursed for their expenses in accordaccordance with any procedures for interim compensation and reimbursement of expenses of professionals that are established in this case. Compensation and reimbursement of the examinerExaminer shall be determined pursuant to 11 U.S.C. § 330, and compensation and reimbursement of the examiner'sExaminer's professionals shall be determined pursuant to standards equivalent to those set forth in 11 U.S.C. § 330; and it is further\n\n(15) (10) ORDERED that the examinerExaminer shall cooperate fully with any governmental agencies (such cooperation shall not be deemed a public disclosure as referenced in paragraph 610 above) including, but not limited to, any federal, state or local government agency that may be investigating the Debtor, any person, corporation or entity in which the Debtor may have a relationship, and the examinerand the Examiner shall use best efforts to\n\ncoordinate with such agencies in order to avoid unnecessary interference with, or duplication of, any investigations conducted by such agencies; provided that the Examiner shall promptly provide written notice to the Debtor of any request for information by any such governmental agency so that the Debtor has an opportunity to seek a protective order or other appropriate relief; and it is further\n\n(16) (11) ORDERED that the examinerExaminer shall have the standing of a \"partyin-interest\" with respect to the matters that are within the scope of the Investigation, and shall be entitled to appear and be heard at any and all hearings in this case; provided, however that the Examiner shall not have standing or the ability to prosecute any claim or cause of action on behalf of the estate; and it is further\n\n(17) (12) ORDERED that nothing in this Order shall impede the right of the United States Trustee or any other party to request any other lawful relief, including but not limited to, the appointment of a trustee., and the rights of all parties in interest with respect to any such request are fully preserved; and it is further\n\n64659425 v1-WorkSiteUS-000002/3313\n\n(18) ORDERED that Court shall retain jurisdiction with respect to all matters arising from or related to the implementation of this Order.\n\n# Exhibit C-1\n\n### Case 21-20111 Doc 161 Filed 02/24/21 Entered 02/24/21 14:55:05 Page 2 of 104 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 29 of 129\n\n## **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT HARTFORD DIVISION**\n\n|                              | : |                        |\n|------------------------------|---|------------------------|\n| In re:                       | : | Chapter 11             |\n|                              | : |                        |\n| CARLA'S PASTA, INC., et al., | : | Case No. 21-20111      |\n|                              | : |                        |\n| Debtors.1                    | : | (Jointly Administered) |\n|                              | : |                        |\n\n## **GLOBAL NOTES AND STATEMENT OF LIMITATIONS, METHODOLOGY, AND DISCLAIMER REGARDING CARLA'S PASTA'S SCHEDULES OF ASSETS AND LIABILITIES AND STATEMENTS OF FINANCIAL AFFAIRS**\n\nCarla's Pasta, Inc. (\"Carla's Pasta\" or the \"Debtor\") as debtor-in-possession in the abovecaptioned, jointly administered, chapter 11 cases, have filed its Schedules of Assets and Liabilities (the \"Schedules\") and Statements of Financial Affairs (the \"SOFAs\", and collectively with the \"Schedules,\" the \"Schedules and Statements\") in the United States Bankruptcy Court for the District of Connecticut (the \"Bankruptcy Court\"). The Debtor, with the assistance of its advisors, prepared the Schedules and Statements in accordance with section 521 of title 11 of the United States Code (the \"Bankruptcy Code\") and Rule 1007 of the Federal Rules of Bankruptcy Procedure (the \"Bankruptcy Rules\").\n\nCarla Squatrito, the Chief Executive Officer of the Debtor, has signed the Schedules and Statements. In reviewing and signing the Schedules and Statements, Ms. Squatrito has necessarily relied upon the efforts, statements, and representations of various personnel of the Debtor. Ms. Squatrito has not (and could not have) personally verified the accuracy of each such statement and representation, including statements and representations concerning amounts owed to creditors.\n\nThese *Global Notes and Statement of Limitations, Methodology, and Disclaimer Regarding the Schedules and Statements* (the \"Global Notes\") pertain to, are incorporated by reference in, and comprise an integral part of all of the Schedules and Statements. The Global Notes should be referred to and reviewed in connection with any review of the Schedules and Statements. In the event that the Schedules and Statements differ from any of the foregoing Global Notes, the Global Notes shall control.\n\nThe Schedules and Statements do not purport to represent financial statements prepared in accordance with Generally Accepted Accounting Principles in the United States (\"GAAP\"), nor are they intended to be fully reconciled to the Debtor's financial statements. The Schedules and Statements contain unaudited information that is subject to further review and potential\n\n<sup>1</sup> The Debtors in these chapter 11 cases, along with the last four digits of each Debtor's federal tax identification number, are Carla's Pasta, Inc. (5847) and Suri Realty, LLC (5847). The Debtors' corporate headquarters and service address is 50 Talbot Lane, South Windsor, Connecticut 06074.\n\n### Case 21-20111 Doc 161 Filed 02/24/21 Entered 02/24/21 14:55:05 Page 3 of 104 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 30 of 129\n\nadjustment. In preparing the Schedules and Statements, the Debtor relied on financial data derived from its books and records that was available at the time of such preparation. The Debtor has made reasonable and good faith efforts to ensure the accuracy and completeness of such financial information, but further research or discovery may identify subsequent information that may necessitate material amendments to the Schedules and Statements. As a result, the Debtor is unable to warrant or represent that the Schedules and Statements are without inadvertent errors, omissions, or inaccuracies and may be amended in the future.\n\nNothing contained in the Schedules and Statements shall constitute a waiver of any of the Debtor's rights or an admission with respect to the above-referenced chapter 11 cases, including, without limitation, any issues involving substantive consolidation, equitable subordination, offsets or defenses, and/or causes of action arising under the provisions of chapter 5 of the Bankruptcy Code and any other relevant applicable laws to recover assets or avoid transfers.\n\n**Summary of Significant Reporting Policies**. The following is a summary of significant reporting policies:\n\na) Allocation of Liabilities. The Debtor allocated liabilities between the prepetition and postpetition periods based on research conducted in connection with the preparation of the Schedules and Statements. As additional information becomes available and further research is conducted, the allocation of liabilities between the prepetition and postpetition periods may change. The Debtor reserves all rights to modify, amend, and supplement the Schedules and Statements as is necessary and appropriate.\n\nb) Amendments and Supplements. While the Debtor made reasonable and good faith efforts to file complete and accurate Schedules and Statements, inadvertent errors or omissions may exist. The Debtor reserves all rights to amend or supplement the Schedules and Statements as is necessary and appropriate.\n\nc) \"As-Of\" Date. Financial information for the Debtor's assets are, unless otherwise noted herein or in the Schedules and Statements, provided as of January 31, 2021. Financial information for the Debtor's liabilities are, unless otherwise noted herein or in the Schedules and Statements, provided as of January 31, 2021.\n\nd) Bankruptcy Court Orders. Pursuant to various orders entered or to be entered by the Bankruptcy Court (collectively, the \"Pre-petition Payment Orders\"), the Debtor was or will be authorized to pay certain outstanding pre-petition claims, including, without limitation, certain claims of employees for wages, salaries and benefits, certain customer programs, and certain tax claims. As a result, and as detailed herein, the Debtor has not listed these claims in the Schedules. To the extent such claims are listed on the Schedules and Statements, inadvertently or otherwise, the Debtor does not waive any right to amend the Schedules and Statements and/or subsequently object to such claims on any basis, including that such claims have already been satisfied through payments with respect to the Pre-petition Payment Orders.\n\ne) Claims Description. Any failure to designate a claim on the Debtor's Schedules and Statements as \"disputed,\" \"contingent,\" or \"unliquidated\" does not constitute an admission by the Debtor that such amount is not \"disputed,\" \"contingent,\" or \"unliquidated.\" The Debtor\n\n#### Case 21-20111 Doc 161 Filed 02/24/21 Entered 02/24/21 14:55:05 Page 4 of 104 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 31 of 129\n\nreserves all rights to dispute any claim, whether reflected on their respective Schedules and Statements or asserted pursuant to a filed proof of claim, on any grounds, including, without limitation, amount, liability or classification, or to otherwise subsequently designate such claims as \"disputed,\" \"contingent,\" or \"unliquidated.\"\n\nf) Classifications. Listing a claim or contract (i) on Schedule D as \"secured,\" (ii) on Schedule E as \"unsecured priority\", (iii) on Schedule F as \"unsecured,\" or (iv) on Schedule G as \"executory\" or \"unexpired,\" does not constitute an admission by the Debtor of the legal rights of the claimant, or a waiver of the Debtor's right to recharacterize or reclassify such claim or contract.\n\ng) Causes of Action. Despite reasonable and good faith efforts, the Debtor may not have identified and/or set forth all of their causes of action (filed or potential) against third parties as assets in their Schedules and Statements. The Debtor reserves all rights with respect to any causes of action and nothing in the Global Notes or the Schedules and Statements shall be deemed a waiver of any such causes of action. Similarly, in instances where the Debtor is defendant in pending causes of action, nothing in the Global Notes or the Schedules and Statements shall be deemed as an admission or determination with respect to, or a waiver of any defense or objection to, such causes of action, and all of the Debtor's defenses, objection and other rights with respect to such causes of action are hereby preserved.\n\nh) Confidential, Private, and Commercially Sensitive Information. In certain instances, the Debtor may have intentionally altered, revised, redacted or consolidated certain information in the Schedules and Statements due to the nature of an agreement between the Debtor and a third party, concerns about the confidential or commercially sensitive nature of certain information or concerns for the privacy of an individual. In addition, in certain instances, the sensitivity of such information may require its omission from the Schedules and Statements. To the extent possible, the alterations, redactions, consolidations and omissions have been limited to the extent determined by the Debtor to be necessary or appropriate to protect the Debtor or third parties while also providing interested parties with sufficient information in response to the Schedules and Statements.\n\ni) Entity Classification Issues. The Debtor (and together with Suri Realty, LLC, the \"Debtors\") has endeavored in good faith to identify the assets owned by each Debtor and the liabilities owed by each Debtor. While the Schedules reflect the results of this effort, several factors may impact the ability of the Debtor to precisely assign assets and liabilities to particular Debtor entities, including but not limited to (i) certain assets may be primarily used by a Debtor other than the entity which holds title to such assets according to the Debtors' books and records; (ii) certain liabilities may have been nominally incurred by one Debtor, yet such liabilities may have actually been incurred by, or the invoices related to such liabilities may have been issued to or in the name of, another Debtor; and (iii) certain creditors of the Debtors may have treated one or more of the Debtors as a consolidated entity rather than as differentiated entities.\n\nj) Estimates and Assumptions. In preparing the Schedules and Statements, the Debtor was required to make certain estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure and potential values of contingent assets and liabilities on the date the Schedules and Statements were filed and the reported amounts of revenues and\n\nexpenses during the reporting period. Actual results could differ from those estimates, perhaps materially.\n\nk) Excluded Assets and Liabilities. The Debtor has excluded certain categories of assets and liabilities from the Schedules and Statements such as de minimis deposits, and accrued liabilities including, without limitation, tax accruals and accrued accounts payable. Other immaterial assets and liabilities may also have been excluded. Finally, certain deferred charges, accounts, or reserves recorded for GAAP reporting purposes only are not included in the Debtor's Schedules.\n\nl) Executory Contracts and Unexpired Leases. The Debtor has not necessarily set forth executory contracts and unexpired leases as assets in the Schedules and Statements, even though these contracts may have some value to the Debtor's estate. The Debtor's executory contracts and unexpired leases have been set forth in Schedule G. The Debtor's rejection of executory contracts and unexpired leases will result in the assertion of rejection damages claims; however, the Schedules and Statements do not reflect any rejection damages claims. The Debtor reserves the right to make any arguments and objections with respect to the assertion of any such claims.\n\nn) Insiders. For purposes of the Schedules and Statements, the Debtor defines \"insiders\" pursuant to section 101(31) of the Bankruptcy Code as: (i) directors; (ii) officers; (iii) persons in control of the Debtor; (iv) relatives of directors, officers, or persons in control of the Debtor; and (v) affiliates. Persons listed as \"insiders\" have been included for informational purposes only. The Debtor does not take any position with respect to: (i) such person's influence over the control of the Debtor; (ii) the management responsibilities or functions of such individual; (iii) the decision-making or corporate authority of such individual; or (iv) whether such individual could successfully argue that he or she is not an \"insider\" under applicable law, including, without limitation, the federal securities laws, or with respect to any theories of liability, or for any other purpose. The listing of a party as an insider is not intended to be nor should it be construed as a legal characterization of such party as an insider, nor should it be construed as an admission that such party is an insider, all such rights, claims and defenses are expressly reserved.\n\no) Intercompany Claims. Receivables and payables among the Debtors in these cases (each an \"Intercompany Receivable\" or \"Intercompany Payable\" and, collectively, the \"Intercompany Claims\") are reported on Schedule B(16) or Schedule F as a receivable or payable due to or from the applicable Debtor to or from the other Debtors. Where no balance is listed, the Debtor does not believe, based on information currently available, that the applicable Debtor has any Intercompany Receivables or Intercompany Payables.\n\np) Litigation. The Debtor has listed on Schedule F all known claimants related to any pending or threatened litigation action as contingent, unliquidated and disputed with unknown amounts. Although claim amounts were not estimated, allowed claims, if any, for these claimants may be substantial.\n\nq) Net Book Value. In certain instances, market valuations are neither maintained by, nor readily available to, the Debtor. In other instances, market valuations are available but they\n\n#### Case 21-20111 Doc 161 Filed 02/24/21 Entered 02/24/21 14:55:05 Page 6 of 104 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 33 of 129\n\nare out-of-date. It would be prohibitively expensive, unduly burdensome and an inefficient use of estate assets for the Debtor to obtain current market valuations of all of its assets. Accordingly, unless otherwise indicated, the Debtor's Schedules and Statements reflect the Debtor's assets at net book values. Market values of these assets may vary, at some times materially, from the net book value of such assets. As applicable, assets that have been fully depreciated or were expensed for accounting purposes have no net book value.\n\nr) Recharacterization. Notwithstanding that the Debtor has made reasonable efforts to correctly characterize, classify, categorize, or designate certain claims, assets, executory contracts, unexpired leases, and other items reported in the Schedules and Statements, the Debtor nonetheless may have improperly characterized, classified, categorized, or designated certain items. Thus, the Debtor reserves all rights to recharacterize, reclassify, recategorize, or redesignate items reported in the Schedules and Statements at a later time as is necessary and appropriate as additional information becomes available.\n\ns) Third-Party Property. In the ordinary course of its business, the Debtor leases equipment from certain third-party lessors for use in the daily operation of its business and otherwise use and hold property owned by third-parties pursuant to contracts and leases with such parties. The property subject to any such leases or contracts is not reflected in either Schedule A or Schedule B as either owned property or assets of the Debtor. Neither is the property subject to any such leases or contracts reflected in the Debtor's SOFAs as property or assets of third-parties within the control of the Debtor. Nothing contained in the Schedules and Statements is or shall be construed as an admission or determination as to the legal status of any lease (including, but not limited to, whether any lease is a true lease or a financing arrangement) or contract (including, but not limited to, whether the contract is, in fact, an executory contract), and the Debtor reserves all rights with respect to any such issues.\n\ns) Undetermined Amounts. The description of an amount as \"unknown,\" \"TBD,\" or \"undetermined\" is not intended to reflect upon the materiality of such amount.\n\n\\* \\* \\* \\* \\*\n\n### **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT HARTFORD DIVISION**\n\n| In re:                       | :<br>:<br>Chapter 11                  |  |\n|------------------------------|---------------------------------------|--|\n| CARLA'S PASTA, INC., et al., | :<br>:<br>Case No. 21-20111           |  |\n| Debtors.1                    | :<br>:<br>(Jointly Administered)<br>: |  |\n\n### **GLOBAL NOTES AND STATEMENT OF LIMITATIONS, METHODOLOGY, AND DISCLAIMER REGARDING CARLA'S PASTA'S SCHEDULES OF ASSETS AND LIABILITIES AND STATEMENTS OF FINANCIAL AFFAIRS**\n\nCarla's Pasta, Inc. (\"Carla's Pasta\" or the \"Debtor\") as debtor-in-possession in the abovecaptioned, jointly administered, chapter 11 cases, have filed its Schedules of Assets and Liabilities (the \"Schedules\") and Statements of Financial Affairs (the \"SOFAs\", and collectively with the \"Schedules,\" the \"Schedules and Statements\") in the United States Bankruptcy Court for the District of Connecticut (the \"Bankruptcy Court\"). The Debtor, with the assistance of its advisors, prepared the Schedules and Statements in accordance with section 521 of title 11 of the United States Code (the \"Bankruptcy Code\") and Rule 1007 of the Federal Rules of Bankruptcy Procedure (the \"Bankruptcy Rules\").\n\nCarla Squatrito, the Chief Executive Officer of the Debtor, has signed the Schedules and Statements. In reviewing and signing the Schedules and Statements, Ms. Squatrito has necessarily relied upon the efforts, statements, and representations of various personnel of the Debtor. Ms. Squatrito has not (and could not have) personally verified the accuracy of each such statement and representation, including statements and representations concerning amounts owed to creditors.\n\nThese *Global Notes and Statement of Limitations, Methodology, and Disclaimer Regarding the Schedules and Statements* (the \"Global Notes\") pertain to, are incorporated by reference in, and comprise an integral part of all of the Schedules and Statements. The Global Notes should be referred to and reviewed in connection with any review of the Schedules and Statements. In the event that the Schedules and Statements differ from any of the foregoing Global Notes, the Global Notes shall control.\n\nThe Schedules and Statements do not purport to represent financial statements prepared in accordance with Generally Accepted Accounting Principles in the United States (\"GAAP\"), nor are they intended to be fully reconciled to the Debtor's financial statements. The Schedules and Statements contain unaudited information that is subject to further review and potential\n\n<sup>1</sup> The Debtors in these chapter 11 cases, along with the last four digits of each Debtor's federal tax identification number, are Carla's Pasta, Inc. (5847) and Suri Realty, LLC (5847). The Debtors' corporate headquarters and service address is 50 Talbot Lane, South Windsor, Connecticut 06074.\n\nadjustment. In preparing the Schedules and Statements, the Debtor relied on financial data derived from its books and records that was available at the time of such preparation. The Debtor has made reasonable and good faith efforts to ensure the accuracy and completeness of such financial information, but further research or discovery may identify subsequent information that may necessitate material amendments to the Schedules and Statements. As a result, the Debtor is unable to warrant or represent that the Schedules and Statements are without inadvertent errors, omissions, or inaccuracies and may be amended in the future.\n\nNothing contained in the Schedules and Statements shall constitute a waiver of any of the Debtor's rights or an admission with respect to the above-referenced chapter 11 cases, including, without limitation, any issues involving substantive consolidation, equitable subordination, offsets or defenses, and/or causes of action arising under the provisions of chapter 5 of the Bankruptcy Code and any other relevant applicable laws to recover assets or avoid transfers.\n\n**Summary of Significant Reporting Policies**. The following is a summary of significant reporting policies:\n\na) Allocation of Liabilities. The Debtor allocated liabilities between the prepetition and postpetition periods based on research conducted in connection with the preparation of the Schedules and Statements. As additional information becomes available and further research is conducted, the allocation of liabilities between the prepetition and postpetition periods may change. The Debtor reserves all rights to modify, amend, and supplement the Schedules and Statements as is necessary and appropriate.\n\nb) Amendments and Supplements. While the Debtor made reasonable and good faith efforts to file complete and accurate Schedules and Statements, inadvertent errors or omissions may exist. The Debtor reserves all rights to amend or supplement the Schedules and Statements as is necessary and appropriate.\n\nc) \"As-Of\" Date. Financial information for the Debtor's assets are, unless otherwise noted herein or in the Schedules and Statements, provided as of January 31, 2021. Financial information for the Debtor's liabilities are, unless otherwise noted herein or in the Schedules and Statements, provided as of January 31, 2021.\n\nd) Bankruptcy Court Orders. Pursuant to various orders entered or to be entered by the Bankruptcy Court (collectively, the \"Pre-petition Payment Orders\"), the Debtor was or will be authorized to pay certain outstanding pre-petition claims, including, without limitation, certain claims of employees for wages, salaries and benefits, certain customer programs, and certain tax claims. As a result, and as detailed herein, the Debtor has not listed these claims in the Schedules. To the extent such claims are listed on the Schedules and Statements, inadvertently or otherwise, the Debtor does not waive any right to amend the Schedules and Statements and/or subsequently object to such claims on any basis, including that such claims have already been satisfied through payments with respect to the Pre-petition Payment Orders.\n\ne) Claims Description. Any failure to designate a claim on the Debtor's Schedules and Statements as \"disputed,\" \"contingent,\" or \"unliquidated\" does not constitute an admission by the Debtor that such amount is not \"disputed,\" \"contingent,\" or \"unliquidated.\" The Debtor reserves all rights to dispute any claim, whether reflected on their respective Schedules and Statements or asserted pursuant to a filed proof of claim, on any grounds, including, without limitation, amount, liability or classification, or to otherwise subsequently designate such claims as \"disputed,\" \"contingent,\" or \"unliquidated.\"\n\nf) Classifications. Listing a claim or contract (i) on Schedule D as \"secured,\" (ii) on Schedule E as \"unsecured priority\", (iii) on Schedule F as \"unsecured,\" or (iv) on Schedule G as \"executory\" or \"unexpired,\" does not constitute an admission by the Debtor of the legal rights of the claimant, or a waiver of the Debtor's right to recharacterize or reclassify such claim or contract.\n\ng) Causes of Action. Despite reasonable and good faith efforts, the Debtor may not have identified and/or set forth all of their causes of action (filed or potential) against third parties as assets in their Schedules and Statements. The Debtor reserves all rights with respect to any causes of action and nothing in the Global Notes or the Schedules and Statements shall be deemed a waiver of any such causes of action. Similarly, in instances where the Debtor is defendant in pending causes of action, nothing in the Global Notes or the Schedules and Statements shall be deemed as an admission or determination with respect to, or a waiver of any defense or objection to, such causes of action, and all of the Debtor's defenses, objection and other rights with respect to such causes of action are hereby preserved.\n\nh) Confidential, Private, and Commercially Sensitive Information. In certain instances, the Debtor may have intentionally altered, revised, redacted or consolidated certain information in the Schedules and Statements due to the nature of an agreement between the Debtor and a third party, concerns about the confidential or commercially sensitive nature of certain information or concerns for the privacy of an individual. In addition, in certain instances, the sensitivity of such information may require its omission from the Schedules and Statements. To the extent possible, the alterations, redactions, consolidations and omissions have been limited to the extent determined by the Debtor to be necessary or appropriate to protect the Debtor or third parties while also providing interested parties with sufficient information in response to the Schedules and Statements.\n\ni) Entity Classification Issues. The Debtor (and together with Suri Realty, LLC, the \"Debtors\") has endeavored in good faith to identify the assets owned by each Debtor and the liabilities owed by each Debtor. While the Schedules reflect the results of this effort, several factors may impact the ability of the Debtor to precisely assign assets and liabilities to particular Debtor entities, including but not limited to (i) certain assets may be primarily used by a Debtor other than the entity which holds title to such assets according to the Debtors' books and records; (ii) certain liabilities may have been nominally incurred by one Debtor, yet such liabilities may have actually been incurred by, or the invoices related to such liabilities may have been issued to or in the name of, another Debtor; and (iii) certain creditors of the Debtors may have treated one or more of the Debtors as a consolidated entity rather than as differentiated entities.\n\nj) Estimates and Assumptions. In preparing the Schedules and Statements, the Debtor was required to make certain estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure and potential values of contingent assets and liabilities on the date the Schedules and Statements were filed and the reported amounts of revenues and\n\nexpenses during the reporting period. Actual results could differ from those estimates, perhaps materially.\n\nk) Excluded Assets and Liabilities. The Debtor has excluded certain categories of assets and liabilities from the Schedules and Statements such as de minimis deposits, and accrued liabilities including, without limitation, tax accruals and accrued accounts payable. Other immaterial assets and liabilities may also have been excluded. Finally, certain deferred charges, accounts, or reserves recorded for GAAP reporting purposes only are not included in the Debtor's Schedules.\n\nl) Executory Contracts and Unexpired Leases. The Debtor has not necessarily set forth executory contracts and unexpired leases as assets in the Schedules and Statements, even though these contracts may have some value to the Debtor's estate. The Debtor's executory contracts and unexpired leases have been set forth in Schedule G. The Debtor's rejection of executory contracts and unexpired leases will result in the assertion of rejection damages claims; however, the Schedules and Statements do not reflect any rejection damages claims. The Debtor reserves the right to make any arguments and objections with respect to the assertion of any such claims.\n\nn) Insiders. For purposes of the Schedules and Statements, the Debtor defines \"insiders\" pursuant to section 101(31) of the Bankruptcy Code as: (i) directors; (ii) officers; (iii) persons in control of the Debtor; (iv) relatives of directors, officers, or persons in control of the Debtor; and (v) affiliates. Persons listed as \"insiders\" have been included for informational purposes only. The Debtor does not take any position with respect to: (i) such person's influence over the control of the Debtor; (ii) the management responsibilities or functions of such individual; (iii) the decision-making or corporate authority of such individual; or (iv) whether such individual could successfully argue that he or she is not an \"insider\" under applicable law, including, without limitation, the federal securities laws, or with respect to any theories of liability, or for any other purpose. The listing of a party as an insider is not intended to be nor should it be construed as a legal characterization of such party as an insider, nor should it be construed as an admission that such party is an insider, all such rights, claims and defenses are expressly reserved.\n\no) Intercompany Claims. Receivables and payables among the Debtors in these cases (each an \"Intercompany Receivable\" or \"Intercompany Payable\" and, collectively, the \"Intercompany Claims\") are reported on Schedule B(16) or Schedule F as a receivable or payable due to or from the applicable Debtor to or from the other Debtors. Where no balance is listed, the Debtor does not believe, based on information currently available, that the applicable Debtor has any Intercompany Receivables or Intercompany Payables.\n\np) Litigation. The Debtor has listed on Schedule F all known claimants related to any pending or threatened litigation action as contingent, unliquidated and disputed with unknown amounts. Although claim amounts were not estimated, allowed claims, if any, for these claimants may be substantial.\n\nq) Net Book Value. In certain instances, market valuations are neither maintained by, nor readily available to, the Debtor. In other instances, market valuations are available but they are out-of-date. It would be prohibitively expensive, unduly burdensome and an inefficient use of estate assets for the Debtor to obtain current market valuations of all of its assets. Accordingly, unless otherwise indicated, the Debtor's Schedules and Statements reflect the Debtor's assets at net book values. Market values of these assets may vary, at some times materially, from the net book value of such assets. As applicable, assets that have been fully depreciated or were expensed for accounting purposes have no net book value.\n\nr) Recharacterization. Notwithstanding that the Debtor has made reasonable efforts to correctly characterize, classify, categorize, or designate certain claims, assets, executory contracts, unexpired leases, and other items reported in the Schedules and Statements, the Debtor nonetheless may have improperly characterized, classified, categorized, or designated certain items. Thus, the Debtor reserves all rights to recharacterize, reclassify, recategorize, or redesignate items reported in the Schedules and Statements at a later time as is necessary and appropriate as additional information becomes available.\n\ns) Third-Party Property. In the ordinary course of its business, the Debtor leases equipment from certain third-party lessors for use in the daily operation of its business and otherwise use and hold property owned by third-parties pursuant to contracts and leases with such parties. The property subject to any such leases or contracts is not reflected in either Schedule A or Schedule B as either owned property or assets of the Debtor. Neither is the property subject to any such leases or contracts reflected in the Debtor's SOFAs as property or assets of third-parties within the control of the Debtor. Nothing contained in the Schedules and Statements is or shall be construed as an admission or determination as to the legal status of any lease (including, but not limited to, whether any lease is a true lease or a financing arrangement) or contract (including, but not limited to, whether the contract is, in fact, an executory contract), and the Debtor reserves all rights with respect to any such issues.\n\ns) Undetermined Amounts. The description of an amount as \"unknown,\" \"TBD,\" or \"undetermined\" is not intended to reflect upon the materiality of such amount.\n\n\\* \\* \\* \\* \\*\n\n# Exhibit C-2\n\n### Case 18-30623 Doc 156 Filed 05/10/18 Entered 05/10/18 23:24:33 Desc Main Document Page 1 of 53 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 40 of 129\n\n### **IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF CONNECTICUT NEW HAVEN DIVISION**\n\n§ §\n\nTHE ROSEGARDEN HEALTH AND REHABILITATION CENTER LLC, *et al.*,\n\n§\n\n§\n\n§\n\nIn re: § Chapter 11\n\nCase No. 18-30623 (AMN)\n\nDebtors.1 §\n\n§ (Joint Administration)\n\n### **GLOBAL NOTES AND STATEMENT OF LIMITATIONS, METHODOLOGY, AND DISCLAIMERS REGARDING THE DEBTORS' SCHEDULES OF ASSETS AND LIABILITIES AND STATEMENTS OF FINANCIAL AFFAIRS**\n\nThe Rosegarden Health and Rehabilitation Center LLC, *et al.*, the above-referenced debtors and debtors in possession (collectively, the \"Debtors\" and each a \"Debtor\"), as debtors in possession in the above-captioned chapter 11 case, with assistance of their advisors, are filing their Schedules of Assets and Liabilities (the \"Schedules\") and Statements of Financial Affairs (the \"Statements\" or \"SOFAs\") in the Bankruptcy Court for the District of Connecticut, (the \"Bankruptcy Court\") pursuant to section 521 of title 11 of the United States Code (the \"Bankruptcy Code\") and Rule 1007 of the Federal Rules of Bankruptcy Procedure (the \"Bankruptcy Rules\").\n\nThese Global Notes and Statements of Limitations, Methodology, and Disclaimers Regarding the Debtors' Schedules and Statements (collectively, the \"Global Notes\") pertain to, are incorporated by reference in, and comprise an integral part of all of the Debtors' Schedules and Statements. The Global Notes should be referred to, considered, and reviewed in connection with any review of the Schedules and Statements.\n\nThe Statements and Schedules do not purport to represent financial statements prepared in accordance with Generally Accepted Accounting Principles in the United States (\"GAAP\"), nor are they intended to be fully reconciled with the financial statements of the Debtors. Additionally, the Statements and Schedules contain unaudited information that is subject to further review, potential adjustment, and reflect the Debtors' commercially reasonable efforts to report the assets and liabilities of each of the Debtors.\n\nThe Debtors and their agents, attorneys, and financial advisors do not guarantee or warrant the accuracy or completeness of the data that is provided herein and shall not be liable for any loss or injury arising out of or caused in whole or in part by the acts, errors, or omissions, whether negligent or otherwise, in procuring, compiling, collecting, interpreting, reporting, communicating, or delivering the information contained herein. While commercially reasonable\n\n<sup>1</sup> The Debtors in these cases and the last four digits of each Debtor's tax identification number are: The Rosegarden Health and Rehabilitation Center LLC (4423) and Bridgeport Health Care Center Inc. (6665).\n\n### Case 18-30623 Doc 156 Filed 05/10/18 Entered 05/10/18 23:24:33 Desc Main Document Page 2 of 53 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 41 of 129\n\nefforts have been made to provide accurate and complete information herein, inadvertent errors or omissions may exist. The Debtors and their agents, attorneys, and financial advisors expressly do not undertake any obligation to update, modify, revise, or re-categorize the information provided herein, or to notify any third party should the information be updated, modified, revised, or re-categorized. In no event shall the Debtors or their agents, attorneys, and financial advisors be liable to any third party for any direct, indirect, incidental, consequential, or special damages (including, but not limited to, damages arising from the disallowance of a potential claim against any Debtor or damages to business reputation, lost business, or lost profits), whether foreseeable or not and however caused, even if the Debtors or their agents, attorneys, and financial advisors are advised of the possibility of such damages.\n\nChief Financial Officer Chaim Stern has signed each of the Statements and Schedules. Mr. Stern is an authorized signatory for the Debtors. In reviewing and signing the Statements and Schedules, Mr. Stern has relied upon the efforts, statements, and representations of various personnel employed by the Debtors and their advisors. Mr. Stern has not (and could not have) personally verified the accuracy of each statement and representation contained in the Statements and Schedules, including statements and representations concerning amounts owed to creditors, classification of such amounts, and creditor addresses.\n\n### **Global Notes and Overview of Methodology**\n\n- **1. Reservation of Rights.** Reasonable efforts have been made to prepare and file complete and accurate Statements and Schedules; however, inadvertent errors or omissions may exist. The Debtors reserve all rights to (i) amend or supplement the Statements and Schedules from time to time, in all respects, as may be necessary or appropriate, including, without limitation, the right to amend the Statements and Schedules with respect to claim (\"Claim\") description or designation; (ii) dispute or otherwise assert offsets or defenses to any Claim reflected in the Statements and Schedules as to amount, liability, priority, status or classification; (iii) subsequently designate any Claim as \"disputed,\" \"contingent,\" or \"unliquidated\"; or object to the extent, validity, enforceability, priority, or avoidability of any Claim. Any failure to designate a Claim in the Statements and Schedules as \"disputed,\" \"contingent,\" or \"unliquidated\" does not constitute an admission by Debtor that such Claim or amount is not \"disputed,\" \"contingent,\" or \"unliquidated.\" Listing a Claim does not constitute an admission of liability by the Debtor against which the Claim is listed. Furthermore, nothing contained in the Statements and Schedules shall constitute a waiver of rights with respect to each Debtor's chapter 11 case, including, without limitation, issues involving Claims, substantive consolidation, defenses, equitable subordination, and/or causes of action arising under the provisions of chapter 5 of the Bankruptcy Code and any other relevant non-bankruptcy laws to recover assets or avoid transfers. Any specific reservation of rights contained elsewhere in the Global Notes does not limit in any respect the general reservation of rights contained in this paragraph. Notwithstanding the foregoing, the Debtors shall not be required to update the Statements and Schedules except as may be required by applicable law.\n- **2. Description of the Case and \"As Of\" Information Date.** On April 18, 2018 (the \"Petition Date\"), each Debtor filed its voluntary petition for relief under chapter 11 of the Bankruptcy Code. The Debtors are operating their businesses as debtors in possession\n\npursuant to sections 1107(a) and 1108 of the Bankruptcy Code. The asset information provided herein represents the asset data as of the close of business on April 18, 2018. The liability information represents the liability data of the Debtors as of the close of business on April 18, 2018, except as otherwise noted.\n\n- **3. Net Book Value of Assets.** Unless otherwise indicated, the asset data contained in the Statements and Schedules reflect net book value as of April 18, 2018. Book values of assets prepared in accordance with GAAP generally do not reflect the current performance of the assets and may differ materially from the actual value of the underlying assets.\n- **4. Recharacterization.** Notwithstanding the Debtors' commercially reasonable efforts to properly characterize, classify, categorize, or designate certain Claims, assets, executory contracts, unexpired leases, and other items reported in the Statements and Schedules, the Debtors may nevertheless have improperly characterized, classified, categorized, designated, or omitted certain items due to the complexity and size of the Debtors' business. Accordingly, the Debtors reserve all of their rights to re-characterize, reclassify, recategorize, redesignate, add, or delete items reported in the Statements and Schedules at a later time as is necessary or appropriate as additional information becomes available, including, without limitation, whether contracts or leases listed herein were deemed executory or unexpired as of the Petition Date and remain executory and unexpired post petition. Disclosure of information in one or more Schedules, one or more Statement question, or one or more exhibits or attachments to the Statements and Schedules, even if incorrectly placed, shall be deemed to be disclosed in the correct Schedules, Statements, exhibits, or attachments.\n- **5. Liabilities.** The Debtors have sought to allocate liabilities between the prepetition and post-petition periods and between Debtor and Non-Debtor entities based on the information and research conducted in connection with the preparation of the Statements and Schedules. As additional information becomes available and further research is conducted, the allocation of liabilities between the prepetition and post-petition periods may change. Accordingly, each Debtor reserves all of its rights to amend, supplement, or otherwise modify its Statements and Schedules as is necessary or appropriate.\n\nThe liabilities listed on the Schedules do not reflect any analysis of Claims under section 503(b)(9) of the Bankruptcy Code. Accordingly, the Debtors reserve all of their rights to dispute or challenge the validity of any asserted Claims under section 503(b)(9) of the Bankruptcy Code or the characterization of the structure of any such transaction or any document or instrument related to any creditor's Claim.\n\n**6. Excluded Assets and Liabilities.** The Debtors have excluded certain categories of assets, tax accruals, and liabilities from the Statements and Schedules, including, without limitation, goodwill, accrued salaries, employee benefit accruals, and accrued accounts payable. The Debtors have also excluded certain assets and liabilities that they believe are property or obligations of Non-Debtor affiliates. The Debtors have also excluded rejection damage Claims of counterparties to executory contracts and unexpired leases that may or may not be rejected, to the extent such damage Claims exist. In addition, certain immaterial assets and liabilities may have been excluded.\n\n### Case 18-30623 Doc 156 Filed 05/10/18 Entered 05/10/18 23:24:33 Desc Main Document Page 4 of 53 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 43 of 129\n\nThe Bankruptcy Court has authorized (but not directed) the Debtors to pay, in their discretion, certain outstanding Claims on a post-petition basis. Prepetition liabilities that have been paid post-petition or those that each Debtor anticipates paying via this authorization have not been included in the Schedules. Please see the notes to Schedule E/F for additional information.\n\n- **7. Insiders.** For purposes of the Statements and Schedules, the Debtors defined \"insiders\" pursuant to section 101(31) of the Bankruptcy Code as: (a) directors; (b) officers; (c) persons in control of the Debtors; (d) relatives of the Debtors' directors, officers or persons in control of the Debtors; and (e) debtor/non-debtor affiliates of the foregoing. Persons listed as \"insiders\" have been included for informational purposes only and the inclusion of them in the Statements and Schedules, shall not constitute an admission that those persons are insiders for purposes of section 101(31) of the Bankruptcy Code. Moreover, the Debtors do not take any position with respect to: (a) any insider's influence over the control of the Debtors; (b) the management responsibilities or functions of any such insider; (c) the decision making or corporate authority of any such insider; or (d) whether the Debtors or any such insider could successfully argue that he or she is not an \"insider\" under applicable law or with respect to any theories of liability or for any other purpose.\n- **8. Intellectual Property Rights.** Exclusion of any intellectual property shall not be construed as an admission that such intellectual property rights have been abandoned, terminated, assigned, expired by their terms, or otherwise transferred pursuant to a sale, acquisition, or other transaction.\n- **9. Classifications**. Listing (a) a Claim on Schedule D as \"secured,\" (b) a Claim on Schedule E/F as \"priority,\" (c) a Claim on Schedule E/F as \"unsecured,\" or (d) a contract on Schedule G as \"executory\" or \"unexpired,\" does not constitute an admission by any Debtor of the legal rights of the claimant or a waiver of any Debtor's rights to re characterize or reclassify such Claims or contracts or to setoff of such Claims.\n- **10. Claims Description.** Schedules D and E/F permit the Debtors to designate a Claim as \"disputed,\" \"contingent,\" and/or \"unliquidated.\" Any failure to designate a Claim on the Statements and Schedules as \"disputed,\" \"contingent,\" or \"unliquidated\" does not constitute an admission by any Debtor that such amount is not \"disputed,\" \"contingent,\" or \"unliquidated,\" or that such Claim is not subject to objection. The Debtors reserve all of their rights to dispute, or assert offsets or defenses to, any Claim reflected on their Statement and Schedules on any grounds, including liability or classification. Additionally, the Debtors expressly reserve all of their rights to subsequently designate such Claims as \"disputed,\" \"contingent\" or \"unliquidated.\" Moreover, listing a Claim does not constitute an admission of liability by the Debtor.\n- **11. Causes of Action.** Despite making commercially reasonable efforts to identify all known assets, the Debtors may not have listed all of their causes of action or potential causes of action against third-parties as assets in the Statements and Schedules, including, without limitation, causes of actions arising under the provisions of chapter 5 of the Bankruptcy Code and any other relevant non-bankruptcy laws to recover assets or avoid transfers.\n\nThe Debtors reserve all of their rights with respect to any cause of action (including avoidance actions), controversy, right of setoff, cross-claim, counterclaim, or recoupment and any claim on contracts or for breaches of duties imposed by law or in equity, demand, right, action, lien, indemnity, guaranty, suit, obligation, liability, damage, judgment, account, defense, power, privilege, license, and franchise of any kind or character whatsoever, known, unknown, fixed or contingent, matured or unmatured, suspected or unsuspected, liquidated or unliquidated, disputed or undisputed, secured or unsecured, assertable directly or derivatively, whether arising before, on, or after the Petition Date, in contract or in tort, in law or in equity, or pursuant to any other theory of law (collectively, \"Causes of Action\") it may have, and neither these Global Notes nor the Statements and Schedules shall be deemed a waiver of any claims or Causes of Action or in any way prejudice or impair the assertion of such claims or Causes of Action.\n\n- **12. Summary of Significant Reporting Policies.** The following is a summary of significant reporting policies\n\t- Undetermined Amounts. The description of an amount as \"unknown,\" \"TBD,\" or \"undetermined\" is not intended to reflect upon the materiality of such amount.\n\t- Totals. All totals that are included in the Statements and Schedules represent totals of all known amounts. To the extent there are unknown or undetermined amounts, the actual total maybe different than the listed total.\n\t- Paid Claims. The Debtors were authorized (but not directed) to pay certain outstanding prepetition Claims pursuant to one or more orders entered by the Bankruptcy Court. The Debtors reserve all of their rights to amend or supplement the Statements and Schedules or take other action as is necessary or appropriate to avoid over-payment of or duplicate payments for any such liabilities. Please see notes to Schedule E/F for additional information.\n\t- Liens. Property and equipment listed in the Statements and Schedules are presented without consideration of any liens that may attach (or have attached) to such property and equipment.\n- **13. Currency.** Unless otherwise indicated, all amounts are reflected in U.S. dollars.\n- **14. Intercompany Payables and Receivables.** Intercompany receivables/payables are set forth on Schedules B and E/F, respectively. The listing by each Debtor of any account between a Debtor and another affiliate is a statement of what appears in the Debtors' books and records and does not reflect any admission or conclusion of any Debtor regarding the allowance, classification, characterization, validity, or priority of such account. The Debtors periodically record intercompany amounts for combined entities, which could result in discrepancies for allocation between legal entities. The Debtors take no position in these Statements and Schedules as to whether such accounts would be allowed as a Claim, an Interest, or not allowed at all. The Debtors and all parties in interest reserve all rights with respect to such accounts.\n\n### Case 18-30623 Doc 156 Filed 05/10/18 Entered 05/10/18 23:24:33 Desc Main Document Page 6 of 53 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 45 of 129\n\n- **15. Setoffs.** The Debtors periodically incur certain setoffs in the ordinary course of business. Setoffs in the ordinary course can result from various items including, but not limited to, intercompany transactions, pricing discrepancies, returns, refunds, negotiations and/or disputes between a Debtor and its customers and/or suppliers. These normal setoffs are consistent with the ordinary course of business in the Debtors' industry and can be particularly voluminous, making it unduly burdensome and costly for the Debtors to list such ordinary course setoffs. Therefore, although such setoffs and other similar rights may have been accounted for when scheduling certain amounts, these ordinary course setoffs are not independently accounted for, and as such, are or may be excluded from the Debtors' Statements and Schedules.\n- **16. Employee Addresses.** Current employee and director addresses have been reported as the Debtors' business address throughout the Statements and Schedules, where applicable.\n- **17. Debtors' Addresses.** For the purposes of the Statements and Schedules, all addresses for all Debtors have been reported as the Debtor Bridgeport Health Care Center Inc.'s principal place of business in Bridgeport, Connecticut.\n- **18. Global Notes Control.** In the event that the Schedules or Statements differ from any of the foregoing Global Notes, the Global Notes shall control.\n\n### **Specific Notes with Respect to the Debtors' Schedules of Assets and Liabilities**\n\nThe Schedules neither purport to represent financial statements prepared in accordance with GAAP, nor are they intended to be fully reconciled with the financial statements of the Debtors. Additionally, the Schedules contain unaudited information that is subject to further review and potential adjustment, and reflect the Debtors' reasonable best efforts to report the assets and liabilities of each Debtor. Moreover, given, among other things, questions about the characterization of certain assets and the valuation and nature of certain liabilities, to the extent that any Debtor shows more assets than liabilities, this is not an admission that such Debtor was solvent as of the Petition Date or at any time before the Petition Date. Likewise, to the extent any Debtor shows more liabilities than assets, this is not an admission that such Debtor was insolvent as of the Petition Date or at any time before the Petition Date.\n\n### 1**. Schedule D**\n\nExcept as specifically stated herein, real property lessors, utility companies and other parties that may hold security deposits have not been listed on Schedule D. The Debtors have not included parties that may believe their Claims are secured through setoff rights or inchoate statutory lien rights, including certain parties from whom the Debtors have received lien notices but whose notices the Debtors understands have not yet been filed or recorded. While reasonable efforts have been made, determination of the date upon which each claim in Schedule D was incurred or arose would be unduly burdensome or cost prohibitive, and therefore the Debtors may not list a date for each claim listed on Schedule D.\n\nFinally, the Debtors are taking no position on the extent or priority of any particular creditor's lien in this document.\n\n# **2. Schedule E/F**\n\nCertain of the claims of state and local taxing authorities set forth in Schedule E/F, ultimately may be deemed to be secured claims pursuant to state or local laws. In addition, certain of the claims owing to various taxing authorities to which any Debtor may be liable may be subject to ongoing audits. The Debtors reserve the right to dispute or challenge whether claims owing to various taxing authorities are entitled to priority and the listing of any claim on Schedule E/F does not constitute an admission that such claim is entitled to priority treatment pursuant to section 507 of the Bankruptcy Code.\n\nThe claims listed in Schedule E/F arose or were incurred on various dates. In certain instances, the date on which a claim arose is an open issue of fact. Although reasonable efforts have been made to identify the date of incurrence of each claim, determination of each date upon which each claim in Schedule E/F was incurred or arose would be unduly burdensome and cost prohibitive and, therefore, the Debtor does not list a date for each claim listed on Schedule E/F.\n\nThe claims of individual creditors for, among other things, goods, products, services, or taxes are listed as the amounts entered on the Debtors' books and records and may not reflect credits, allowances, or other adjustments due from such creditors to any Debtor. The Debtors reserve all of their rights with regard to such credits, allowances, and other adjustments, including the right to assert claims objections and/or setoffs with respect to the same.\n\nPursuant to the Order Granting Debtors' Motion Seeking Authorization to Pay Prepetition Compensation and Related Obligations to Employees and to Maintain Employee Benefit Programs Post-Petition [Docket No. 56] (the \"Wages Order\"), the Bankruptcy Court granted the Debtors authority to pay or honor certain prepetition obligations for wages, salaries, and other compensation, and employee medical and similar benefits. The Debtors have not listed on Schedule E/F any wage or wagerelated obligations that the Debtors were granted authority to pay pursuant to any order that has been entered by the Bankruptcy Court, including the Wages Order. The Debtors believe that all such claims have been, or will be, satisfied in the ordinary course during their chapter 11 cases pursuant to the authority granted in the Wages Order.\n\nSchedule E/F does not include certain deferred charges, deferred liabilities, accruals, or general reserves. Such amounts are, however, reflected on the Debtors' books and records as required in accordance with GAAP. Such accruals are general estimates of liabilities and do not represent specific Claims as of the Petition Date. The Debtors have made every effort to include as contingent, unliquidated, or disputed the Claim of any vendor not included on the Debtors' open accounts payable that is associated with an account that has an accrual or receipt not invoiced.\n\nThe Debtors routinely pay vendor invoices by credit card and keep track of payments made by utilizing the online credit card account statements. However, Debtors' corporate credit card issued by American Express (\"AMEX\") was canceled when the Debtors filed for Chapter 11 and all related account statements were removed from the AMEX website. As the result, the Debtors have been unable to access their AMEX statements to confirm the amounts paid to vendors using this AMEX corporate card. The Debtors have attempted to identify all affected vendors on Schedule E/F by assigning an Unliquidated denotation alongside outstanding pre-petition accounts payable amounts and have requested that AMEX restore Debtors' access to the account statements as quickly as possible. Accordingly, Schedule E/F does not reflect all pre-petition payments made by the Debtors using the AMEX corporate card. The Debtors reserve the right to supplement and/or amend Schedule E/F once the account statements become available.\n\n### **3. Schedule G**\n\nCertain of the instruments reflected on Schedule G may contain renewal options, guarantees of payments, options to purchase, rights of first refusal, rights to lease additional lands, and other miscellaneous rights. Such rights, powers, duties, and obligations are not separately set forth on Schedule G. The Debtors hereby expressly reserve the right to assert that any instrument listed on Schedule G is an executory contract or unexpired lease within the meaning of section 365 of the Bankruptcy Code. In addition, each Debtor reserves all of its rights, claims, and causes of action with respect to claims associated with any contracts and agreements listed on Schedule A/B, including their right to dispute or challenge the characterization or the structure of any transaction, document, or instrument (including any intercompany agreement).\n\nCertain confidentiality and non-compete agreements may not be listed on Schedule G. The Debtors reserves all of their rights with respect to such agreements.\n\nCertain of the contracts and agreements listed on Schedule G may consist of several parts, including purchase orders, amendments, restatements, waivers, letters and other documents that may not be listed on Schedule G or that may be listed as a single entry.\n\nThe contracts, agreements, and leases listed on Schedule G may have expired or may have been modified, amended, or supplemented from time to time by various amendments, restatements, waivers, estoppel certificates, letters, memoranda, and other documents, instruments, and agreements that may not be listed therein despite the Debtors' use of reasonable efforts to identify such documents. Further, unless otherwise specified on Schedule G, it is the Debtor's intent that each executory contract or unexpired lease listed thereon shall include all exhibits, schedules, riders, modifications, declarations, amendments, supplements, attachments, restatements, or other agreements made directly or indirectly by any agreement, instrument, or other document that in any manner affects such executory contract or unexpired lease, without respect to whether such agreement, instrument, or other document is listed\n\n### Case 18-30623 Doc 156 Filed 05/10/18 Entered 05/10/18 23:24:33 Desc Main Document Page 9 of 53 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 48 of 129\n\nthereon. In some cases, the same supplier or provider appears multiple times on Schedule G. This multiple listing is intended to reflect distinct agreements between the applicable Debtor and such supplier or provider.\n\n## **Specific Notes with Respect to Each Debtor's Statement of Financial Affairs**\n\n# **1. SOFA Question 3 – Certain payments or transfers to creditors within 90 days before filing this case**\n\nThe Debtors routinely pay vendor invoices by credit card and keep track of payments made by utilizing the online credit card account statements. However, Debtors' corporate credit card issued by American Express (\"AMEX\") was canceled when the Debtors filed for Chapter 11 and all related account statements were removed from the AMEX website. As the result, the Debtors have been unable to access their AMEX statements to confirm the amounts paid during the 90-day period using this AMEX corporate card. The Debtors have requested that AMEX restore Debtors' access to the account statements as quickly as possible. Accordingly, Debtors' responses to SOFA Question 3 do not include prepetition payments made by the Debtors during the 90-day period using the AMEX corporate card. The Debtors reserve the right to supplement and/or amend their responses to SOFA Question 3 once the account statements become available.\n\nIn addition, the Debtors' responses to SOFA Question 3 do not include certain Internal Revenue Service, Connecticut Department of Social Services, and Connecticut Department of Revenue Services levies that occurred during the 90-day period or certain Merchant Cash Advance payments that were made by the Debtors during the 90-day period as the precise dates and amounts of such levies and payments are still being ascertained. The Debtors reserve the right to supplement and/or amend their responses to SOFA Question 3 once such information become available.\n\n# **2. SOFA Question 4 – Payments or transfers to insiders within 1 year before filing this case**\n\nMr. Stern receives an annual salary of \\$257,744 from the Debtors. In addition, the Debtors made numerous loan repayments to Mr. Stern within 1 year before the Petition Date. Given the total number of transfers involved and the limited time allotted for the completion of these Schedules and Statements of Financial Affairs, the Debtors' responses to SOFA Question 4 may not be complete. The Debtors are working to identify all payments and transfers that are responsive to SOFA Question 4 and reserve the right to supplement and/or amend their responses to SOFA Question 4.\n\n# **3. SOFA Question 21 – Property held for another**\n\nThe Debtors maintain three (3) bank accounts to hold funds deposited by their patients, to be withdrawn by the patients as needed for incidentals.\n\nEND OF GLOBAL NOTES\n\n### **IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF CONNECTICUT NEW HAVEN DIVISION**\n\n§ §\n\nTHE ROSEGARDEN HEALTH AND REHABILITATION CENTER LLC, *et al.*,\n\n§\n\n§\n\n§\n\nIn re: § Chapter 11\n\nCase No. 18-30623 (AMN)\n\nDebtors.1 §\n\n§ (Joint Administration)\n\n### **GLOBAL NOTES AND STATEMENT OF LIMITATIONS, METHODOLOGY, AND DISCLAIMERS REGARDING THE DEBTORS' SCHEDULES OF ASSETS AND LIABILITIES AND STATEMENTS OF FINANCIAL AFFAIRS**\n\nThe Rosegarden Health and Rehabilitation Center LLC, *et al.*, the above-referenced debtors and debtors in possession (collectively, the \"Debtors\" and each a \"Debtor\"), as debtors in possession in the above-captioned chapter 11 case, with assistance of their advisors, are filing their Schedules of Assets and Liabilities (the \"Schedules\") and Statements of Financial Affairs (the \"Statements\" or \"SOFAs\") in the Bankruptcy Court for the District of Connecticut, (the \"Bankruptcy Court\") pursuant to section 521 of title 11 of the United States Code (the \"Bankruptcy Code\") and Rule 1007 of the Federal Rules of Bankruptcy Procedure (the \"Bankruptcy Rules\").\n\nThese Global Notes and Statements of Limitations, Methodology, and Disclaimers Regarding the Debtors' Schedules and Statements (collectively, the \"Global Notes\") pertain to, are incorporated by reference in, and comprise an integral part of all of the Debtors' Schedules and Statements. The Global Notes should be referred to, considered, and reviewed in connection with any review of the Schedules and Statements.\n\nThe Statements and Schedules do not purport to represent financial statements prepared in accordance with Generally Accepted Accounting Principles in the United States (\"GAAP\"), nor are they intended to be fully reconciled with the financial statements of the Debtors. Additionally, the Statements and Schedules contain unaudited information that is subject to further review, potential adjustment, and reflect the Debtors' commercially reasonable efforts to report the assets and liabilities of each of the Debtors.\n\nThe Debtors and their agents, attorneys, and financial advisors do not guarantee or warrant the accuracy or completeness of the data that is provided herein and shall not be liable for any loss or injury arising out of or caused in whole or in part by the acts, errors, or omissions, whether negligent or otherwise, in procuring, compiling, collecting, interpreting, reporting, communicating, or delivering the information contained herein. While commercially reasonable\n\n<sup>1</sup> The Debtors in these cases and the last four digits of each Debtor's tax identification number are: The Rosegarden Health and Rehabilitation Center LLC (4423) and Bridgeport Health Care Center Inc. (6665).\n\n### Case 18-50488 Doc 53 Filed 05/10/18 Entered 05/10/18 23:20:48 Desc Main Document Page 2 of 92 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 50 of 129\n\nefforts have been made to provide accurate and complete information herein, inadvertent errors or omissions may exist. The Debtors and their agents, attorneys, and financial advisors expressly do not undertake any obligation to update, modify, revise, or re-categorize the information provided herein, or to notify any third party should the information be updated, modified, revised, or re-categorized. In no event shall the Debtors or their agents, attorneys, and financial advisors be liable to any third party for any direct, indirect, incidental, consequential, or special damages (including, but not limited to, damages arising from the disallowance of a potential claim against any Debtor or damages to business reputation, lost business, or lost profits), whether foreseeable or not and however caused, even if the Debtors or their agents, attorneys, and financial advisors are advised of the possibility of such damages.\n\nChief Financial Officer Chaim Stern has signed each of the Statements and Schedules. Mr. Stern is an authorized signatory for the Debtors. In reviewing and signing the Statements and Schedules, Mr. Stern has relied upon the efforts, statements, and representations of various personnel employed by the Debtors and their advisors. Mr. Stern has not (and could not have) personally verified the accuracy of each statement and representation contained in the Statements and Schedules, including statements and representations concerning amounts owed to creditors, classification of such amounts, and creditor addresses.\n\n### **Global Notes and Overview of Methodology**\n\n- **1. Reservation of Rights.** Reasonable efforts have been made to prepare and file complete and accurate Statements and Schedules; however, inadvertent errors or omissions may exist. The Debtors reserve all rights to (i) amend or supplement the Statements and Schedules from time to time, in all respects, as may be necessary or appropriate, including, without limitation, the right to amend the Statements and Schedules with respect to claim (\"Claim\") description or designation; (ii) dispute or otherwise assert offsets or defenses to any Claim reflected in the Statements and Schedules as to amount, liability, priority, status or classification; (iii) subsequently designate any Claim as \"disputed,\" \"contingent,\" or \"unliquidated\"; or object to the extent, validity, enforceability, priority, or avoidability of any Claim. Any failure to designate a Claim in the Statements and Schedules as \"disputed,\" \"contingent,\" or \"unliquidated\" does not constitute an admission by Debtor that such Claim or amount is not \"disputed,\" \"contingent,\" or \"unliquidated.\" Listing a Claim does not constitute an admission of liability by the Debtor against which the Claim is listed. Furthermore, nothing contained in the Statements and Schedules shall constitute a waiver of rights with respect to each Debtor's chapter 11 case, including, without limitation, issues involving Claims, substantive consolidation, defenses, equitable subordination, and/or causes of action arising under the provisions of chapter 5 of the Bankruptcy Code and any other relevant non-bankruptcy laws to recover assets or avoid transfers. Any specific reservation of rights contained elsewhere in the Global Notes does not limit in any respect the general reservation of rights contained in this paragraph. Notwithstanding the foregoing, the Debtors shall not be required to update the Statements and Schedules except as may be required by applicable law.\n- **2. Description of the Case and \"As Of\" Information Date.** On April 18, 2018 (the \"Petition Date\"), each Debtor filed its voluntary petition for relief under chapter 11 of the Bankruptcy Code. The Debtors are operating their businesses as debtors in possession\n\npursuant to sections 1107(a) and 1108 of the Bankruptcy Code. The asset information provided herein represents the asset data as of the close of business on April 18, 2018. The liability information represents the liability data of the Debtors as of the close of business on April 18, 2018, except as otherwise noted.\n\n- **3. Net Book Value of Assets.** Unless otherwise indicated, the asset data contained in the Statements and Schedules reflect net book value as of April 18, 2018. Book values of assets prepared in accordance with GAAP generally do not reflect the current performance of the assets and may differ materially from the actual value of the underlying assets.\n- **4. Recharacterization.** Notwithstanding the Debtors' commercially reasonable efforts to properly characterize, classify, categorize, or designate certain Claims, assets, executory contracts, unexpired leases, and other items reported in the Statements and Schedules, the Debtors may nevertheless have improperly characterized, classified, categorized, designated, or omitted certain items due to the complexity and size of the Debtors' business. Accordingly, the Debtors reserve all of their rights to re-characterize, reclassify, recategorize, redesignate, add, or delete items reported in the Statements and Schedules at a later time as is necessary or appropriate as additional information becomes available, including, without limitation, whether contracts or leases listed herein were deemed executory or unexpired as of the Petition Date and remain executory and unexpired post petition. Disclosure of information in one or more Schedules, one or more Statement question, or one or more exhibits or attachments to the Statements and Schedules, even if incorrectly placed, shall be deemed to be disclosed in the correct Schedules, Statements, exhibits, or attachments.\n- **5. Liabilities.** The Debtors have sought to allocate liabilities between the prepetition and post-petition periods and between Debtor and Non-Debtor entities based on the information and research conducted in connection with the preparation of the Statements and Schedules. As additional information becomes available and further research is conducted, the allocation of liabilities between the prepetition and post-petition periods may change. Accordingly, each Debtor reserves all of its rights to amend, supplement, or otherwise modify its Statements and Schedules as is necessary or appropriate.\n\nThe liabilities listed on the Schedules do not reflect any analysis of Claims under section 503(b)(9) of the Bankruptcy Code. Accordingly, the Debtors reserve all of their rights to dispute or challenge the validity of any asserted Claims under section 503(b)(9) of the Bankruptcy Code or the characterization of the structure of any such transaction or any document or instrument related to any creditor's Claim.\n\n**6. Excluded Assets and Liabilities.** The Debtors have excluded certain categories of assets, tax accruals, and liabilities from the Statements and Schedules, including, without limitation, goodwill, accrued salaries, employee benefit accruals, and accrued accounts payable. The Debtors have also excluded certain assets and liabilities that they believe are property or obligations of Non-Debtor affiliates. The Debtors have also excluded rejection damage Claims of counterparties to executory contracts and unexpired leases that may or may not be rejected, to the extent such damage Claims exist. In addition, certain immaterial assets and liabilities may have been excluded.\n\n### Case 18-50488 Doc 53 Filed 05/10/18 Entered 05/10/18 23:20:48 Desc Main Document Page 4 of 92 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 52 of 129\n\nThe Bankruptcy Court has authorized (but not directed) the Debtors to pay, in their discretion, certain outstanding Claims on a post-petition basis. Prepetition liabilities that have been paid post-petition or those that each Debtor anticipates paying via this authorization have not been included in the Schedules. Please see the notes to Schedule E/F for additional information.\n\n- **7. Insiders.** For purposes of the Statements and Schedules, the Debtors defined \"insiders\" pursuant to section 101(31) of the Bankruptcy Code as: (a) directors; (b) officers; (c) persons in control of the Debtors; (d) relatives of the Debtors' directors, officers or persons in control of the Debtors; and (e) debtor/non-debtor affiliates of the foregoing. Persons listed as \"insiders\" have been included for informational purposes only and the inclusion of them in the Statements and Schedules, shall not constitute an admission that those persons are insiders for purposes of section 101(31) of the Bankruptcy Code. Moreover, the Debtors do not take any position with respect to: (a) any insider's influence over the control of the Debtors; (b) the management responsibilities or functions of any such insider; (c) the decision making or corporate authority of any such insider; or (d) whether the Debtors or any such insider could successfully argue that he or she is not an \"insider\" under applicable law or with respect to any theories of liability or for any other purpose.\n- **8. Intellectual Property Rights.** Exclusion of any intellectual property shall not be construed as an admission that such intellectual property rights have been abandoned, terminated, assigned, expired by their terms, or otherwise transferred pursuant to a sale, acquisition, or other transaction.\n- **9. Classifications**. Listing (a) a Claim on Schedule D as \"secured,\" (b) a Claim on Schedule E/F as \"priority,\" (c) a Claim on Schedule E/F as \"unsecured,\" or (d) a contract on Schedule G as \"executory\" or \"unexpired,\" does not constitute an admission by any Debtor of the legal rights of the claimant or a waiver of any Debtor's rights to re characterize or reclassify such Claims or contracts or to setoff of such Claims.\n- **10. Claims Description.** Schedules D and E/F permit the Debtors to designate a Claim as \"disputed,\" \"contingent,\" and/or \"unliquidated.\" Any failure to designate a Claim on the Statements and Schedules as \"disputed,\" \"contingent,\" or \"unliquidated\" does not constitute an admission by any Debtor that such amount is not \"disputed,\" \"contingent,\" or \"unliquidated,\" or that such Claim is not subject to objection. The Debtors reserve all of their rights to dispute, or assert offsets or defenses to, any Claim reflected on their Statement and Schedules on any grounds, including liability or classification. Additionally, the Debtors expressly reserve all of their rights to subsequently designate such Claims as \"disputed,\" \"contingent\" or \"unliquidated.\" Moreover, listing a Claim does not constitute an admission of liability by the Debtor.\n- **11. Causes of Action.** Despite making commercially reasonable efforts to identify all known assets, the Debtors may not have listed all of their causes of action or potential causes of action against third-parties as assets in the Statements and Schedules, including, without limitation, causes of actions arising under the provisions of chapter 5 of the Bankruptcy Code and any other relevant non-bankruptcy laws to recover assets or avoid transfers.\n\nThe Debtors reserve all of their rights with respect to any cause of action (including avoidance actions), controversy, right of setoff, cross-claim, counterclaim, or recoupment and any claim on contracts or for breaches of duties imposed by law or in equity, demand, right, action, lien, indemnity, guaranty, suit, obligation, liability, damage, judgment, account, defense, power, privilege, license, and franchise of any kind or character whatsoever, known, unknown, fixed or contingent, matured or unmatured, suspected or unsuspected, liquidated or unliquidated, disputed or undisputed, secured or unsecured, assertable directly or derivatively, whether arising before, on, or after the Petition Date, in contract or in tort, in law or in equity, or pursuant to any other theory of law (collectively, \"Causes of Action\") it may have, and neither these Global Notes nor the Statements and Schedules shall be deemed a waiver of any claims or Causes of Action or in any way prejudice or impair the assertion of such claims or Causes of Action.\n\n- **12. Summary of Significant Reporting Policies.** The following is a summary of significant reporting policies\n\t- Undetermined Amounts. The description of an amount as \"unknown,\" \"TBD,\" or \"undetermined\" is not intended to reflect upon the materiality of such amount.\n\t- Totals. All totals that are included in the Statements and Schedules represent totals of all known amounts. To the extent there are unknown or undetermined amounts, the actual total maybe different than the listed total.\n\t- Paid Claims. The Debtors were authorized (but not directed) to pay certain outstanding prepetition Claims pursuant to one or more orders entered by the Bankruptcy Court. The Debtors reserve all of their rights to amend or supplement the Statements and Schedules or take other action as is necessary or appropriate to avoid over-payment of or duplicate payments for any such liabilities. Please see notes to Schedule E/F for additional information.\n\t- Liens. Property and equipment listed in the Statements and Schedules are presented without consideration of any liens that may attach (or have attached) to such property and equipment.\n- **13. Currency.** Unless otherwise indicated, all amounts are reflected in U.S. dollars.\n- **14. Intercompany Payables and Receivables.** Intercompany receivables/payables are set forth on Schedules B and E/F, respectively. The listing by each Debtor of any account between a Debtor and another affiliate is a statement of what appears in the Debtors' books and records and does not reflect any admission or conclusion of any Debtor regarding the allowance, classification, characterization, validity, or priority of such account. The Debtors periodically record intercompany amounts for combined entities, which could result in discrepancies for allocation between legal entities. The Debtors take no position in these Statements and Schedules as to whether such accounts would be allowed as a Claim, an Interest, or not allowed at all. The Debtors and all parties in interest reserve all rights with respect to such accounts.\n\n### Case 18-50488 Doc 53 Filed 05/10/18 Entered 05/10/18 23:20:48 Desc Main Document Page 6 of 92 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 54 of 129\n\n- **15. Setoffs.** The Debtors periodically incur certain setoffs in the ordinary course of business. Setoffs in the ordinary course can result from various items including, but not limited to, intercompany transactions, pricing discrepancies, returns, refunds, negotiations and/or disputes between a Debtor and its customers and/or suppliers. These normal setoffs are consistent with the ordinary course of business in the Debtors' industry and can be particularly voluminous, making it unduly burdensome and costly for the Debtors to list such ordinary course setoffs. Therefore, although such setoffs and other similar rights may have been accounted for when scheduling certain amounts, these ordinary course setoffs are not independently accounted for, and as such, are or may be excluded from the Debtors' Statements and Schedules.\n- **16. Employee Addresses.** Current employee and director addresses have been reported as the Debtors' business address throughout the Statements and Schedules, where applicable.\n- **17. Debtors' Addresses.** For the purposes of the Statements and Schedules, all addresses for all Debtors have been reported as the Debtor Bridgeport Health Care Center Inc.'s principal place of business in Bridgeport, Connecticut.\n- **18. Global Notes Control.** In the event that the Schedules or Statements differ from any of the foregoing Global Notes, the Global Notes shall control.\n\n### **Specific Notes with Respect to the Debtors' Schedules of Assets and Liabilities**\n\nThe Schedules neither purport to represent financial statements prepared in accordance with GAAP, nor are they intended to be fully reconciled with the financial statements of the Debtors. Additionally, the Schedules contain unaudited information that is subject to further review and potential adjustment, and reflect the Debtors' reasonable best efforts to report the assets and liabilities of each Debtor. Moreover, given, among other things, questions about the characterization of certain assets and the valuation and nature of certain liabilities, to the extent that any Debtor shows more assets than liabilities, this is not an admission that such Debtor was solvent as of the Petition Date or at any time before the Petition Date. Likewise, to the extent any Debtor shows more liabilities than assets, this is not an admission that such Debtor was insolvent as of the Petition Date or at any time before the Petition Date.\n\n### 1**. Schedule D**\n\nExcept as specifically stated herein, real property lessors, utility companies and other parties that may hold security deposits have not been listed on Schedule D. The Debtors have not included parties that may believe their Claims are secured through setoff rights or inchoate statutory lien rights, including certain parties from whom the Debtors have received lien notices but whose notices the Debtors understands have not yet been filed or recorded. While reasonable efforts have been made, determination of the date upon which each claim in Schedule D was incurred or arose would be unduly burdensome or cost prohibitive, and therefore the Debtors may not list a date for each claim listed on Schedule D.\n\nFinally, the Debtors are taking no position on the extent or priority of any particular creditor's lien in this document.\n\n# **2. Schedule E/F**\n\nCertain of the claims of state and local taxing authorities set forth in Schedule E/F, ultimately may be deemed to be secured claims pursuant to state or local laws. In addition, certain of the claims owing to various taxing authorities to which any Debtor may be liable may be subject to ongoing audits. The Debtors reserve the right to dispute or challenge whether claims owing to various taxing authorities are entitled to priority and the listing of any claim on Schedule E/F does not constitute an admission that such claim is entitled to priority treatment pursuant to section 507 of the Bankruptcy Code.\n\nThe claims listed in Schedule E/F arose or were incurred on various dates. In certain instances, the date on which a claim arose is an open issue of fact. Although reasonable efforts have been made to identify the date of incurrence of each claim, determination of each date upon which each claim in Schedule E/F was incurred or arose would be unduly burdensome and cost prohibitive and, therefore, the Debtor does not list a date for each claim listed on Schedule E/F.\n\nThe claims of individual creditors for, among other things, goods, products, services, or taxes are listed as the amounts entered on the Debtors' books and records and may not reflect credits, allowances, or other adjustments due from such creditors to any Debtor. The Debtors reserve all of their rights with regard to such credits, allowances, and other adjustments, including the right to assert claims objections and/or setoffs with respect to the same.\n\nPursuant to the Order Granting Debtors' Motion Seeking Authorization to Pay Prepetition Compensation and Related Obligations to Employees and to Maintain Employee Benefit Programs Post-Petition [Docket No. 56] (the \"Wages Order\"), the Bankruptcy Court granted the Debtors authority to pay or honor certain prepetition obligations for wages, salaries, and other compensation, and employee medical and similar benefits. The Debtors have not listed on Schedule E/F any wage or wagerelated obligations that the Debtors were granted authority to pay pursuant to any order that has been entered by the Bankruptcy Court, including the Wages Order. The Debtors believe that all such claims have been, or will be, satisfied in the ordinary course during their chapter 11 cases pursuant to the authority granted in the Wages Order.\n\nSchedule E/F does not include certain deferred charges, deferred liabilities, accruals, or general reserves. Such amounts are, however, reflected on the Debtors' books and records as required in accordance with GAAP. Such accruals are general estimates of liabilities and do not represent specific Claims as of the Petition Date. The Debtors have made every effort to include as contingent, unliquidated, or disputed the Claim of any vendor not included on the Debtors' open accounts payable that is associated with an account that has an accrual or receipt not invoiced.\n\nThe Debtors routinely pay vendor invoices by credit card and keep track of payments made by utilizing the online credit card account statements. However, Debtors' corporate credit card issued by American Express (\"AMEX\") was canceled when the Debtors filed for Chapter 11 and all related account statements were removed from the AMEX website. As the result, the Debtors have been unable to access their AMEX statements to confirm the amounts paid to vendors using this AMEX corporate card. The Debtors have attempted to identify all affected vendors on Schedule E/F by assigning an Unliquidated denotation alongside outstanding pre-petition accounts payable amounts and have requested that AMEX restore Debtors' access to the account statements as quickly as possible. Accordingly, Schedule E/F does not reflect all pre-petition payments made by the Debtors using the AMEX corporate card. The Debtors reserve the right to supplement and/or amend Schedule E/F once the account statements become available.\n\n### **3. Schedule G**\n\nCertain of the instruments reflected on Schedule G may contain renewal options, guarantees of payments, options to purchase, rights of first refusal, rights to lease additional lands, and other miscellaneous rights. Such rights, powers, duties, and obligations are not separately set forth on Schedule G. The Debtors hereby expressly reserve the right to assert that any instrument listed on Schedule G is an executory contract or unexpired lease within the meaning of section 365 of the Bankruptcy Code. In addition, each Debtor reserves all of its rights, claims, and causes of action with respect to claims associated with any contracts and agreements listed on Schedule A/B, including their right to dispute or challenge the characterization or the structure of any transaction, document, or instrument (including any intercompany agreement).\n\nCertain confidentiality and non-compete agreements may not be listed on Schedule G. The Debtors reserves all of their rights with respect to such agreements.\n\nCertain of the contracts and agreements listed on Schedule G may consist of several parts, including purchase orders, amendments, restatements, waivers, letters and other documents that may not be listed on Schedule G or that may be listed as a single entry.\n\nThe contracts, agreements, and leases listed on Schedule G may have expired or may have been modified, amended, or supplemented from time to time by various amendments, restatements, waivers, estoppel certificates, letters, memoranda, and other documents, instruments, and agreements that may not be listed therein despite the Debtors' use of reasonable efforts to identify such documents. Further, unless otherwise specified on Schedule G, it is the Debtor's intent that each executory contract or unexpired lease listed thereon shall include all exhibits, schedules, riders, modifications, declarations, amendments, supplements, attachments, restatements, or other agreements made directly or indirectly by any agreement, instrument, or other document that in any manner affects such executory contract or unexpired lease, without respect to whether such agreement, instrument, or other document is listed\n\n### Case 18-50488 Doc 53 Filed 05/10/18 Entered 05/10/18 23:20:48 Desc Main Document Page 9 of 92 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 57 of 129\n\nthereon. In some cases, the same supplier or provider appears multiple times on Schedule G. This multiple listing is intended to reflect distinct agreements between the applicable Debtor and such supplier or provider.\n\n## **Specific Notes with Respect to Each Debtor's Statement of Financial Affairs**\n\n# **1. SOFA Question 3 – Certain payments or transfers to creditors within 90 days before filing this case**\n\nThe Debtors routinely pay vendor invoices by credit card and keep track of payments made by utilizing the online credit card account statements. However, Debtors' corporate credit card issued by American Express (\"AMEX\") was canceled when the Debtors filed for Chapter 11 and all related account statements were removed from the AMEX website. As the result, the Debtors have been unable to access their AMEX statements to confirm the amounts paid during the 90-day period using this AMEX corporate card. The Debtors have requested that AMEX restore Debtors' access to the account statements as quickly as possible. Accordingly, Debtors' responses to SOFA Question 3 do not include prepetition payments made by the Debtors during the 90-day period using the AMEX corporate card. The Debtors reserve the right to supplement and/or amend their responses to SOFA Question 3 once the account statements become available.\n\nIn addition, the Debtors' responses to SOFA Question 3 do not include certain Internal Revenue Service, Connecticut Department of Social Services, and Connecticut Department of Revenue Services levies that occurred during the 90-day period or certain Merchant Cash Advance payments that were made by the Debtors during the 90-day period as the precise dates and amounts of such levies and payments are still being ascertained. The Debtors reserve the right to supplement and/or amend their responses to SOFA Question 3 once such information become available.\n\n# **2. SOFA Question 4 – Payments or transfers to insiders within 1 year before filing this case**\n\nMr. Stern receives an annual salary of \\$257,744 from the Debtors. In addition, the Debtors made numerous loan repayments to Mr. Stern within 1 year before the Petition Date. Given the total number of transfers involved and the limited time allotted for the completion of these Schedules and Statements of Financial Affairs, the Debtors' responses to SOFA Question 4 may not be complete. The Debtors are working to identify all payments and transfers that are responsive to SOFA Question 4 and reserve the right to supplement and/or amend their responses to SOFA Question 4.\n\n# **3. SOFA Question 21 – Property held for another**\n\nThe Debtors maintain three (3) bank accounts to hold funds deposited by their patients, to be withdrawn by the patients as needed for incidentals.\n\nEND OF GLOBAL NOTES\n\n# Exhibit C-3\n\n**3. Confidential Information**. There may be instances in the Schedules and Statements where the Debtors deemed it necessary and appropriate to redact from the public record information such as names, addresses or amounts. Typically, the Debtors have used this approach because of an agreement between the Debtors and a third party, concerns of confidentiality, or concerns for the privacy of an individual.\n\n**4. Description of Case and \"as of\" Information Date**. On November 13, 2014 (the \"Petition Date\"), the Debtors filed voluntary petitions for relief under chapter 11 of the Bankruptcy Code (the \"Chapter 11 Cases\"). The Debtors are conducting an orderly liquidation of their assets while continuing to manage their properties as debtors in possession pursuant to Bankruptcy Code sections 1107(a) and 1108.\n\nAs applicable, and except as otherwise noted herein, the information (including the Debtors' assets and liabilities) set forth in the Statements and Schedules reflects such information as of the close of business, November 13, 2014.\n\n**5. Currency**. Unless otherwise indicated, all amounts are reflected in U.S. dollars.\n\n**6. Summary of Significant Reporting Policies**. The following is a summary of significant reporting policies:\n\n- a. Undetermined Amounts. The description of an amount as \"unknown,\" \"TBD\" or \"undetermined\" is not intended to reflect upon the materiality of such amount.\n- b. Totals. All totals that are included in the Schedules and Statements represent totals of all known amounts. To the extent there are unknown or undetermined amounts, the actual total may be different than the listed total.\n- c. Paid Claims. The Debtors were authorized (but not directed) to pay certain outstanding prepetition Claims pursuant to various orders entered by the Bankruptcy Court. Accordingly, certain outstanding liabilities may have been reduced by postpetition payments made on account of prepetition liabilities. To the extent the Debtors pay any of the Claims listed in the Schedules and Statements pursuant to any orders entered by the Bankruptcy Court, the Debtors reserve all of their rights to amend or supplement the Schedules and Statements or take other action as is necessary or appropriate to avoid over-payment of, or duplicate payments for, any such liabilities.\n- d. Excluded Assets and Liabilities. The Debtors have excluded certain accrued liabilities, including accrued employee benefits and tax accruals from the Schedules and Statements that are not yet due and payable. Certain other immaterial assets and liabilities may also have been excluded.\n- e. Liens. Property and equipment listed in the Schedules and Statements are presented without consideration of any liens that may attach (or have attached) to such property and equipment.\n- f. Intercompany Claims. Receivables and payables among the Debtors in these Chapter 11 Cases and their non-debtor affiliates are reported on Schedule B16 and Schedule F, respectively, at book value. In the ordinary course of business there are receivables and payables created between and among the various Debtors and their non-debtor affiliates. Unless otherwise noted in the Schedules and Statements, the Debtors record the resulting net balances of these transactions in their books and records as equalized entries that have been entered into in the ordinary course of business. The listing of any amounts with respect to such receivables and payables is not and shall not be construed as an admission of the characterization of such balances, as debt, equity or otherwise. Furthermore, the listing of these amounts is not necessarily indicative of the ultimate recovery, if any, on any intercompany asset account or the impairment or claim status of any intercompany liability account. The Debtors reserve all rights to later change the characterization, classification, categorization or designation of intercompany accounts reported in the Schedules and Statements.\n\n**7. Estimates**. To prepare and file the Schedules and Statements in accordance with the deadline established in the Chapter 11 Cases, management was required to make certain estimates and assumptions that affected the reported amounts of these assets and liabilities. The Debtors reserve all rights to amend the reported amounts of assets and liabilities to reflect changes in those estimates or assumptions.\n\n**8. Net Book Value of Assets**. It would be prohibitively expensive, unduly burdensome and an inefficient use of estate assets for the Debtors to obtain current market valuations for their assets. Thus, unless otherwise indicated, the Schedules and Statements reflect approximate net book values as of November 13, 2014. As the book values of certain assets, including, without limitation, interests in insurance policies and recovery from pending legal matters, may materially differ from their fair market values, the Debtors listed certain assets with undetermined values. In addition, certain assets may not appear in the Schedules and Statements, because the Debtors have depreciated the entire book value of such assets or otherwise expensed such assets in their entirety. Finally, certain of the Debtors have significant assets related to their ultimate equity interests in certain non-debtor foreign affiliates, the market value of which may differ significantly from the reported book value and therefore the Schedules and Statements only reflect the undetermined value of the Debtors' ownership of their direct subsidiaries.\n\n**9. Reporting of Liabilities**. The Debtors have sought to allocate liabilities between the prepetition and postpetition periods based on the information and research conducted in connection with the preparation of the Schedules and Statements. As additional information\n\nbecomes available, the allocation of liabilities between the prepetition and postpetition periods may change. Accordingly, the Debtors reserve all of their rights to amend, supplement or otherwise modify the Schedules and Statements as is necessary or appropriate to reflect any change in the allocation of liabilities between the prepetition and postpetition periods.\n\nThe liabilities listed on the Schedules do not reflect a complete analysis of any Claims that may arise under section 503(b)(9) of the Bankruptcy Code. Accordingly, the Debtors reserve all of their rights to dispute or challenge the validity of any Claims asserted under section 503(b)(9) of the Bankruptcy Code.\n\n**10. Classification of Claims**. Listing a Claim on (a) Schedule D as \"secured,\" (b) Schedule E as \"priority,\" (c) Schedule F as \"unsecured\" or (d) listing a contract on Schedule G as \"executory\" or \"unexpired\" is not (i) an admission by the Debtors with respect to any legal rights associated with such Claim or executory contract; or (ii) a waiver of the Debtors' rights to recharacterize or reclassify such Claim or executory contract or exercise any right of setoff or other defense that may exist with respect to such Claim or executory contract.\n\n**11. Description of Claims**. Schedules D, E, and F permit the Debtors to designate a Claim as \"disputed,\" \"contingent\" and/or \"unliquidated.\" Any failure to designate a Claim on a given Schedule as \"disputed,\" \"contingent,\" or \"unliquidated\" does not constitute an admission by the Debtors that such amount is not \"disputed,\" \"contingent\" or \"unliquidated,\" or that such Claim is not subject to objection. The Debtors reserve all of their rights to dispute and assert rights of setoff or any other defense to any Claim listed in the Schedules. Additionally, the Debtors expressly reserve all of their rights to subsequently designate any Claim as \"disputed,\" \"contingent\" or \"unliquidated.\" The Debtors' listing of a Claim in the Schedules does not constitute an admission of liability by the Debtors.\n\n**12. Setoffs**. Setoffs in the ordinary course can result from various items including, without limitation, intercompany transactions. These normal setoffs are consistent with the Debtors' ordinary course of business and can be particularly voluminous with respect to intercompany transactions, making it unduly burdensome and costly for the Debtors to list such ordinary course setoffs. Therefore, although such setoffs and other similar rights may have been accounted for when scheduling certain amounts, these ordinary course setoffs are not independently accounted for, and as such, are not itemized in the response to Question 13 in the Statements.\n\n**13. Recharacterization**. Notwithstanding the Debtors' reasonable efforts to properly characterize, classify, categorize or designate certain Claims, assets, executory contracts, unexpired leases and other items reported in the Schedules and Statements, the Debtors may nevertheless seek to recharacterize, reclassify, recategorize, redesignate, add or delete items. Accordingly, as additional information becomes available and as otherwise necessary and appropriate, the Debtors reserve all of their rights to recharacterize, reclassify, recategorize, redesignate, add or delete items reported in the Schedules and Statements.\n\n**14. Definition of Insiders**. For purposes of the Schedules and Statements, the Debtors define \"insiders\" to include the following: (a) directors; (b) officers; (c) shareholders holding in excess of 5% of the voting shares of one of the Debtor entities (whether directly or indirectly);\n\n(d) relatives of directors, officers or shareholders of the Debtors (to the extent known by the Debtors); and (e) Debtor/non-Debtor affiliates.\n\nWith respect to any person listed as an insider, the Debtors do not take a position with respect to: (a) such person's influence over the control of the Debtors; (b) the management responsibilities or functions of such individual; (c) the decision-making or corporate authority of such individual; or (d) whether such individual could successfully argue that he or she is not an \"insider\" under applicable law, including the federal securities laws, or with respect to any theories of liability or for any other purpose. The listing of a party as an \"insider\" is not intended to be, nor shall be, construed as a legal characterization or determination of such party as an actual insider and does not act as an admission of any fact, claim, right, or defense, and the Debtors expressly reserve such rights, claims, and defenses.\n\n**15. Intellectual Property Rights**. The Debtors' inadvertent exclusion of certain intellectual property from the Schedules and Statements is not an admission that the Debtors have abandoned, terminated or assigned such intellectual property or that such intellectual property has not expired by its own terms or was not transferred pursuant to a sale, acquisition or other transaction. Conversely, the Debtors' inclusion of certain intellectual property in the Schedules and Statements is not an admission that the Debtors have not abandoned, terminated or assigned such intellectual property or that such intellectual property has not expired by its own terms or was not transferred pursuant to a sale, acquisition or other transaction.\n\nIn addition, although the Debtors have made diligent efforts to list only their owned intellectual property, in certain instances, an affiliate may be the actual owner of certain intellectual property listed in the Schedules and Statements. The Debtors reserve all of their rights with respect to the legal status of their intellectual property rights.\n\n**16. Executory Contracts**. While the Debtors made all reasonable efforts to identify the correct legal entities that are party to each of the Debtors' executory contracts, in certain instances, the Debtors may have incorrectly identified parties to their executory contracts. The Debtors reserve all of their rights with respect to the named parties associated with their executory contracts, including, without limitation, the right to amend Schedule G.\n\n**17. Causes of Action**. Despite their reasonable efforts to identify all known assets, the Debtors may not have identified or listed all of the Debtors' causes of action and similar items, or potential causes of action or similar items, against third parties as assets in the Schedules and Statements. This may include, without limitation, causes of actions to recover assets or avoid transfers arising under chapter 5 of the Bankruptcy Code or other applicable non-bankruptcy law. The Debtors reserve the right to amend their Schedules and Statements to add, delete or otherwise modify any information relating to their causes of action and similar items.\n\nThe Debtors further reserve all of their rights with respect to all of their causes of actions and similar items (collectively, the \"Causes of Action\"), including, without limitation, all rights relating to any: (a) controversy; (b) right of setoff or recoupment; (c) cross-Claim; (d) counter-Claim; (e) Claim arising from a contract; (f) Claim for the breach of any duty imposed by law or in equity; and (g) demand, right, action, lien, indemnity, guaranty, suit, obligation, liability, damage, judgment, account, defense, power, privilege, license, and franchise of any kind or\n\ncharacter whatsoever. The Debtors reservation of rights with respect to the Causes of Action remains applicable, regardless of whether such Causes of Action are known, unknown, fixed or contingent, matured or unmatured, suspected or unsuspected, liquidated or unliquidated, disputed or undisputed, secured or unsecured, assertable directly or derivatively, whether arising before, on, or after the Petition Date, in contract or in tort, in law or in equity, or pursuant to any other applicable theory of law. Neither the Global Notes nor the Schedules and Statements constitute a waiver of any Claim or Cause of Action or, in any way, prejudice or impair the assertion of any Claim or Cause of Action.\n\n# **Specific Disclosures with Respect to the Debtors' Schedules**\n\n**Schedule B2**. Amounts listed in Schedule B2 reflect actual amounts in the respective accounts as of November 13, 2014 and may vary from the amounts contained in the Debtors' books and records.\n\n**Schedule B9**. The Debtors have attempted to list all insurance policies in which they are the direct signatory or a beneficiary on an affiliate policy. It could be that certain insurance policies executed by non-filing affiliates may be omitted from the list.\n\n**Schedule B16**. The Debtors have disclosed the net book value with respect to accounts receivable listed on Schedule B16, which represents the amount of the accounts receivable netted against any \"doubtful accounts.\" For purposes of Schedule B16, \"doubtful accounts\" are those accounts for which the Debtors believe they are unlikely to receive payment based upon the time such accounts have been outstanding.\n\n**Schedule B21**. In the ordinary course of their business, the Debtors may have accrued, or may subsequently accrue, certain rights with respect to counter-claims, setoffs, supplier refunds and potential warranty claims against their suppliers. Additionally, the Debtors may be parties to existing or future litigation in which the Debtors have asserted, or may assert, claims as a plaintiff or counter-claims as a defendant. Because such claims are unknown or not quantifiable as of the Petition Date, they are not listed on Schedule B21.\n\n**Schedule B30**. The value of the inventory is based upon the book value as of the Petition Date. However, since that time the debtors have conducted an auction of much of the inventory which resulted in a sale price of approximately \\$11,013,080.00. Therefore, the book value should not be relied upon as an accurate reflection of the true value for the inventory.\n\n**Schedule E**. The listing of any Claim on Schedule E does not constitute an admission by the Debtors that such Claim is entitled to priority treatment under section 507 of the Bankruptcy Code. The Debtors have omitted from Schedule E any wage and/or benefit-related obligations for which the Debtors have been granted authority to pay by the Bankruptcy Court. The Debtors believe that all such claims as described in the applicable order of the Bankruptcy Court will be satisfied in the ordinary course of business during these Chapter 11 Cases pursuant to the authority granted by the Bankruptcy Court. The Debtors reserve all of their rights to dispute the amount and the priority status of any Claim on any basis at any time. Certain Claims listed on the Debtors' Schedule E are Claims owing to various taxing authorities to which the Debtors may potentially be liable. Certain of such Claims, however, may be subject to ongoing audits and the\n\nDebtors are otherwise unable to determine with certainty the amount of many, if not all, of the remaining Claims listed on Schedule E. Accordingly, the Debtors have listed all such Claims as unknown in amount, pending final resolution of ongoing audits or other outstanding issues.\n\n**Schedule F**. The Debtors have used their reasonable best efforts to report all general unsecured Claims on Schedule F based upon the Debtors' existing books and records as of the Petition Date. The Claims of individual creditors for, among other things, products, goods or the providing of services are listed as either the lower of the amounts invoiced by such creditor or the amounts entered on the Debtors' books and records and may not reflect credits or allowances due from such creditors to the Debtors. The Debtors reserve all of their rights with respect to any such credits and allowances including the right to assert objections and/or setoffs with respect to the Claims listed on Schedule F. Schedule F does not include certain deferred charges, deferred liabilities, accruals, or general reserves. Such accruals are general estimates of liabilities and do not represent specific Claims as of the Petition Date. The Debtors have made every effort to include the Claims of any vendors that would not appear on the Debtors' open accounts payable, including vendors with an account that has an accrual or a receipt not invoiced. Each of these Claims is listed as contingent, unliquidated or disputed on Schedule F. In addition, certain Claims listed on Schedule F may be entitled to priority under section 503(b)(9) of the Bankruptcy Code.\n\nThe Claims listed in Schedule F arose or were incurred on various dates. In certain instances, the date on which a Claim arose is an open issue of fact. Although reasonable efforts have been made to identify the date each Claim was incurred or arose, determining the date that each Claim listed in Schedule F was incurred or arose would be unduly burdensome and cost prohibitive. As such, Schedule F may not include the date that each Claim arose or was incurred for every Claim listed thereon.\n\nSchedule F reflects the prepetition amounts owing to counterparties to executory contracts and unexpired leases. Such prepetition amounts, however, may be paid in connection with the assumption, or assumption and assignment, of an executory contract or unexpired lease. Additionally, Schedule F does not include potential rejection damage Claims, if any, of the counterparties to executory contracts and unexpired leases that may be rejected.\n\n**Schedule G**. Although the Debtors' existing books, records, and financial systems have been relied upon to identify and schedule executory contracts, and diligent efforts have been made to ensure the accuracy of Schedule G, inadvertent errors, omissions or over-inclusions may have occurred. Certain information, such as the contact information of the counterparty, may not be included where such information could not be obtained through the use of reasonable efforts. The listing of a contract, agreement or lease on Schedule G does not constitute an admission that such contract, agreement or lease is an executory contract or unexpired lease or that such contract, agreement or lease was effective as of the Petition Date, or is valid or enforceable. The Debtors reserve all of their rights with respect to the contracts, agreements or leases listed in Schedule G, including, without limitation, the Debtors' rights to dispute the validity, status, or enforceability of any contracts, agreements or leases and to amend or supplement Schedule G as necessary.\n\nCertain of the contracts, agreements and leases listed on Schedule G may contain renewal options, guarantees of payment, indemnifications, options to purchase, rights of first refusal and other miscellaneous rights. Such rights, powers, duties and obligations are not set forth separately on Schedule G.\n\nCertain of the contracts, agreements and leases listed on Schedule G may consist of several parts, including, without limitation, purchase orders, amendments, restatements, waivers, letters and other documents, each of which may not be listed on Schedule G or that may be listed as a single entry. The Debtors expressly reserve their rights to challenge whether such related materials constitute an executory contract or unexpired lease, a single contract, agreement or lease, or multiple, severable or separate contracts, agreements or leases.\n\nThe contracts, agreements, and leases listed on Schedule G may have expired or may have been modified, amended or supplemented from time to time by various amendments, restatements, waivers, estoppel certificates, letters, memoranda and other documents, instruments and agreements. These additional documents may not be listed on Schedule G despite the Debtors' use of reasonable efforts to identify such documents.\n\nThe Debtors may have entered into various other types of agreements in the ordinary course of their business, such as subordination, nondisturbance, and attornment agreements, supplemental agreements, amendments/letter agreements, title agreements, indemnity agreements and confidentiality agreements. Such documents may not be set forth on Schedule G.\n\nAny executory agreements that have not been reduced to writing, if any, are not included on Schedule G.\n\nThe omission of any contract, agreement or lease from Schedule G does not constitute an admission by the Debtors that such omitted contract, agreement or lease is not an executory contract or unexpired lease. The Debtors' rights under the Bankruptcy Code with respect to any such omitted contracts, agreements or leases are not impaired by the omission.\n\nIn addition, nothing herein is an admission or waiver of the Debtors' rights to argue that certain contracts or leases constitute a single executory contract or unexpired lease or that a single document may constitute one or more executory contracts or unexpired leases.\n\nThe Debtors reserve the right to dispute the effectiveness of any such contract or lease listed on Schedule G or to amend Schedule G at any time to remove any contract, agreement or lease.\n\n**Schedule H**. The Debtors may not have identified certain guarantees associated with the Debtors' executory contracts, unexpired leases, debt instruments and other such agreements. The Debtors reserve all of their rights to amend the Schedules to the extent that additional guarantees are identified or such guarantees are discovered to have expired or be unenforceable.\n\nIn the ordinary course of their business, the Debtors may be involved in pending or threatened litigation. These matters may involve multiple plaintiffs and defendants, some or all of whom may assert cross-Claims and counter-Claims against other parties. Because all such Claims are contingent, disputed, or unliquidated, such Claims have not been set forth individually on\n\nSchedule H. Litigation matters can be found on the Debtors' Schedule F and Statement 4a, as applicable.\n\n# **Specific Disclosures with Respect to the Debtors' Statements**\n\n**Statement 3b**. The information provided lists payments made by a Debtor on behalf of itself or on behalf of another Debtor in accordance with routine business practices. There may be other payments made on behalf of a debtor which, pursuant to the cash management structure of the global operations, including non-filing affiliates, were made out of non-debtor bank accounts. These transactions are not disclosed on Statement 3b. For additional information refer to the description contained in the Debtors' cash management motion (Docket #5). The response to question 3b includes any disbursement or other transfer made by the Debtor except for those made to (a) insiders or other Debtors (which payments appear in response to Statement question 3c); (b) non-insider employees; and (c) bankruptcy professionals (which payments appear in response to Statement question 9).\n\n**Statement 3c**. Statement 3c accounts for the Debtors' transactions between themselves, with non-debtor affiliates and other transfers to insiders, as applicable. As described in the Cash Management Motion, in the ordinary course of business certain of the Debtors and certain of the Debtors' non-debtor affiliates maintain business relationships with each other, resulting in intercompany receivables and payables (the \"Intercompany Claims\"). Any intercompany transactions between the Debtors or between Debtors and their non-debtor affiliates are captured by the difference between the opening balance and ending balance of Intercompany Claims in the year before the commencement of the chapter 11 cases. These differences reflect all intercompany activity during the period, including, but not limited to, new Intercompany Claims incurred, payments made to settle outstanding Intercompany Claims due and the contribution or other non-cash settlement of Intercompany Claims.\n\n**Statement 4a**. Information provided in Statement 4a includes only those legal disputes and administrative proceedings that are formally recognized by an administrative, judicial or other adjudicative forum. In the Debtors' attempt to provide full disclosure, to the extent a legal dispute or administrative proceeding is not formally recognized by an administrative, judicial or other adjudicative forum due to certain procedural conditions that remain unsatisfied, the Debtors still may have identified such matter on Schedule F. Additionally, any information contained in Statement 4a is not a binding representation of the Debtors' liabilities with respect to any of the suits and proceedings identified therein.\n\n**Statement 17**. The company is unaware of any disclosures regarding environmental issues. However, it may be that the Debtors were notified in the past of potential exposure. If the company discovers any material information regarding environmental disclosures, it will amend its statements, as appropriate.\n\n**Statement 19d**. The Debtors have provided consolidated financial statements in the ordinary course of their business to numerous financial institutions, creditors, and other parties within two years immediately before the Petition Date. Considering the number of such recipients and the possibility that such information may have been shared with parties without the Debtors'\n\nknowledge or consent, the Debtors have not disclosed any parties that may have received such financial statements for the purposes of Statement 19d.\n\n**Statement 23**. The Debtors included a comprehensive response to Statement 23 in Statement 3c.\n\n# **UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION**\n\n| --------------------------------------------------------------- | x |                          |\n|-----------------------------------------------------------------|---|--------------------------|\n|                                                                 | : |                          |\n| In re                                                           | : | Chapter 11               |\n|                                                                 | : |                          |\n| 1<br>O.W. Bunker Holding North America Inc.,<br>et<br>al.,      | : | Case No. 14-51720 (AHWS) |\n|                                                                 | : |                          |\n| Debtors.                                                        | : | (Jointly Administered)   |\n|                                                                 | : |                          |\n| --------------------------------------------------------------- | x |                          |\n\n# **GLOBAL NOTES, METHODOLOGY, AND SPECIFIC DISCLOSURES REGARDING THE DEBTORS' SCHEDULES OF ASSETS AND LIABILITIES AND STATEMENTS OF FINANCIAL AFFAIRS**\n\n### **Introduction**\n\nO.W. Bunker Holding North America Inc. and its affiliated debtors in possession (collectively, the \"Debtors\", or the \"Company\") in the above-captioned chapter 11 cases (the \"Chapter 11 Cases\"), with the assistance of their advisors, each has filed their respective Schedules of Assets and Liabilities (the \"Schedules\") and Statements of Financial Affairs (the \"Statements,\" and together with the Schedules the \"Schedules and Statements\") with the United States Bankruptcy Court for the District of Connecticut Bridgeport Division (the \"Bankruptcy Court\"), pursuant to section 521 of title 11 of the United States Code (the \"Bankruptcy Code\") and Rule 1007 of the Federal Rules of Bankruptcy Procedure.\n\nThese Global Notes, Methodology, and Specific Disclosures Regarding the Debtors' Schedules and Statements (the \"Global Notes\") pertain to, are incorporated by reference in, and constitute an integral part of, the Schedules and Statements. Any individual reviewing the Schedules and Statements should refer to, consider and consult the Global Notes in connection with such review.\n\nThe Schedules and Statements reflect the Debtors' reasonable best efforts to report the assets and liabilities of each Debtor on an unconsolidated basis. The Debtors prepared the Schedules and Statements on an independent basis and without taking into account generally accepted accounting principles in the United States (\"GAAP\"). The Schedules and Statements may not reconcile with the financial statements that the Debtors prepare in the ordinary course of\n\n <sup>1</sup> On November 13, 2014 the following three Debtors filed chapter 11 bankruptcy petitions (the last four digits of their respective U.S. taxpayer identification numbers follow in parentheses): O.W. Bunker Holding North America Inc. (7474), O.W. Bunker North America Inc. (7158), and O.W. Bunker USA Inc. (3556). The location of the Debtors' corporate headquarters and the Debtors' service address is: 281 Tresser Blvd., 2 Stamford Plaza, 15th Floor, Stamford, CT 06901.\n\ntheir business. The Schedules and Statements contain unaudited information that is subject to further review and potential adjustment.\n\nIn preparing the Schedules and Statement, the Debtors relied upon information derived from their books and records that was available at the time of such preparation. Although the Debtors have made reasonable efforts to ensure the accuracy and completeness of the financial information contained in the Schedules and Statements, inadvertent errors or omissions, as well as the discovery of conflicting, revised, or subsequent information, may cause material changes to the Schedules and Statements. Accordingly, the Debtors reserve all of their rights to amend, supplement, or otherwise modify the Schedules and Statements as the Debtors deem necessary and appropriate. Notwithstanding the foregoing, the Debtors make no affirmative representation that they will revise, amend or otherwise update the Schedules and Statements.\n\nMr. Adrian Tolson has signed the Schedules and Statements. Mr. Tolson serves as the Vice President for all three Debtors. In reviewing and signing the Schedules and Statements, Mr. Tolson necessarily has relied upon the efforts, statements and representations of various personnel employed by the Debtors and their advisors. Mr. Tolson has not (and could not have) personally verified the accuracy of each statement and representation contained in the Schedules and Statements.\n\n# **Global Notes and Overview of Methodology**\n\n**1. Global Notes Control**. In the event that the Schedules and Statements differ from the Global Notes, the Global Notes will control.\n\n**2. Reservation of Rights**. The Debtors and their advisors have made reasonable efforts to prepare and file complete and accurate Schedules and Statements; however, inadvertent errors or omissions in the Schedules and Statements may exist. The Debtors reserve all rights to amend, supplement or otherwise modify the Schedules and Statements as may be necessary or appropriate, including, without limitation, reserving the right to amend the Schedules and Statements with respect to any claim or other amounts listed therein (collectively, a \"Claim\") (including, without limitation, reserving the right to: (a) alter the description or designation of any Claim; (b) dispute or otherwise assert a right of setoff or other defenses to any Claim, including, without limitation, any defenses relating to amount, liability, priority, status or classification; (c) subsequently designate any Claim as \"disputed,\" \"contingent\" or \"unliquidated;\" and/or (d) object to the extent, validity, enforceability, priority, or avoidability of any Claim). Any failure to designate a Claim in the Schedules and Statements as \"disputed,\" \"contingent\" or \"unliquidated\" is not an admission by the Debtors that they consider any such Claim as not \"disputed,\" \"contingent\" or \"unliquidated.\" The Debtors' inclusion of a Claim in the Schedules and Statements is not an admission of liability by the Debtors. Furthermore, nothing contained in the Schedules and Statements will constitute a waiver of any right the Debtors may possess, including, without limitation, any right involving Claims, defenses, equitable subordination and/or causes of action arising under the provisions of chapter 5 of the Bankruptcy Code and any other relevant non-bankruptcy laws to recover assets or avoid transfers. Any specific reservation of rights contained elsewhere in the Global Notes will in no way limit the scope or breadth of the general reservation of rights contained in this paragraph.\n\n**3. Confidential Information**. There may be instances in the Schedules and Statements where the Debtors deemed it necessary and appropriate to redact from the public record information such as names, addresses or amounts. Typically, the Debtors have used this approach because of an agreement between the Debtors and a third party, concerns of confidentiality, or concerns for the privacy of an individual.\n\n**4. Description of Case and \"as of\" Information Date**. On November 13, 2014 (the \"Petition Date\"), the Debtors filed voluntary petitions for relief under chapter 11 of the Bankruptcy Code (the \"Chapter 11 Cases\"). The Debtors are conducting an orderly liquidation of their assets while continuing to manage their properties as debtors in possession pursuant to Bankruptcy Code sections 1107(a) and 1108.\n\nAs applicable, and except as otherwise noted herein, the information (including the Debtors' assets and liabilities) set forth in the Statements and Schedules reflects such information as of the close of business, November 13, 2014.\n\n**5. Currency**. Unless otherwise indicated, all amounts are reflected in U.S. dollars.\n\n**6. Summary of Significant Reporting Policies**. The following is a summary of significant reporting policies:\n\n- a. Undetermined Amounts. The description of an amount as \"unknown,\" \"TBD\" or \"undetermined\" is not intended to reflect upon the materiality of such amount.\n- b. Totals. All totals that are included in the Schedules and Statements represent totals of all known amounts. To the extent there are unknown or undetermined amounts, the actual total may be different than the listed total.\n- c. Paid Claims. The Debtors were authorized (but not directed) to pay certain outstanding prepetition Claims pursuant to various orders entered by the Bankruptcy Court. Accordingly, certain outstanding liabilities may have been reduced by postpetition payments made on account of prepetition liabilities. To the extent the Debtors pay any of the Claims listed in the Schedules and Statements pursuant to any orders entered by the Bankruptcy Court, the Debtors reserve all of their rights to amend or supplement the Schedules and Statements or take other action as is necessary or appropriate to avoid over-payment of, or duplicate payments for, any such liabilities.\n- d. Excluded Assets and Liabilities. The Debtors have excluded certain accrued liabilities, including accrued employee benefits and tax accruals from the Schedules and Statements that are not yet due and payable. Certain other immaterial assets and liabilities may also have been excluded.\n- e. Liens. Property and equipment listed in the Schedules and Statements are presented without consideration of any liens that may attach (or have attached) to such property and equipment.\n- f. Intercompany Claims. Receivables and payables among the Debtors in these Chapter 11 Cases and their non-debtor affiliates are reported on Schedule B16 and Schedule F, respectively, at book value. In the ordinary course of business there are receivables and payables created between and among the various Debtors and their non-debtor affiliates. Unless otherwise noted in the Schedules and Statements, the Debtors record the resulting net balances of these transactions in their books and records as equalized entries that have been entered into in the ordinary course of business. The listing of any amounts with respect to such receivables and payables is not and shall not be construed as an admission of the characterization of such balances, as debt, equity or otherwise. Furthermore, the listing of these amounts is not necessarily indicative of the ultimate recovery, if any, on any intercompany asset account or the impairment or claim status of any intercompany liability account. The Debtors reserve all rights to later change the characterization, classification, categorization or designation of intercompany accounts reported in the Schedules and Statements.\n\n**7. Estimates**. To prepare and file the Schedules and Statements in accordance with the deadline established in the Chapter 11 Cases, management was required to make certain estimates and assumptions that affected the reported amounts of these assets and liabilities. The Debtors reserve all rights to amend the reported amounts of assets and liabilities to reflect changes in those estimates or assumptions.\n\n**8. Net Book Value of Assets**. It would be prohibitively expensive, unduly burdensome and an inefficient use of estate assets for the Debtors to obtain current market valuations for their assets. Thus, unless otherwise indicated, the Schedules and Statements reflect approximate net book values as of November 13, 2014. As the book values of certain assets, including, without limitation, interests in insurance policies and recovery from pending legal matters, may materially differ from their fair market values, the Debtors listed certain assets with undetermined values. In addition, certain assets may not appear in the Schedules and Statements, because the Debtors have depreciated the entire book value of such assets or otherwise expensed such assets in their entirety. Finally, certain of the Debtors have significant assets related to their ultimate equity interests in certain non-debtor foreign affiliates, the market value of which may differ significantly from the reported book value and therefore the Schedules and Statements only reflect the undetermined value of the Debtors' ownership of their direct subsidiaries.\n\n**9. Reporting of Liabilities**. The Debtors have sought to allocate liabilities between the prepetition and postpetition periods based on the information and research conducted in connection with the preparation of the Schedules and Statements. As additional information\n\nbecomes available, the allocation of liabilities between the prepetition and postpetition periods may change. Accordingly, the Debtors reserve all of their rights to amend, supplement or otherwise modify the Schedules and Statements as is necessary or appropriate to reflect any change in the allocation of liabilities between the prepetition and postpetition periods.\n\nThe liabilities listed on the Schedules do not reflect a complete analysis of any Claims that may arise under section 503(b)(9) of the Bankruptcy Code. Accordingly, the Debtors reserve all of their rights to dispute or challenge the validity of any Claims asserted under section 503(b)(9) of the Bankruptcy Code.\n\n**10. Classification of Claims**. Listing a Claim on (a) Schedule D as \"secured,\" (b) Schedule E as \"priority,\" (c) Schedule F as \"unsecured\" or (d) listing a contract on Schedule G as \"executory\" or \"unexpired\" is not (i) an admission by the Debtors with respect to any legal rights associated with such Claim or executory contract; or (ii) a waiver of the Debtors' rights to recharacterize or reclassify such Claim or executory contract or exercise any right of setoff or other defense that may exist with respect to such Claim or executory contract.\n\n**11. Description of Claims**. Schedules D, E, and F permit the Debtors to designate a Claim as \"disputed,\" \"contingent\" and/or \"unliquidated.\" Any failure to designate a Claim on a given Schedule as \"disputed,\" \"contingent,\" or \"unliquidated\" does not constitute an admission by the Debtors that such amount is not \"disputed,\" \"contingent\" or \"unliquidated,\" or that such Claim is not subject to objection. The Debtors reserve all of their rights to dispute and assert rights of setoff or any other defense to any Claim listed in the Schedules. Additionally, the Debtors expressly reserve all of their rights to subsequently designate any Claim as \"disputed,\" \"contingent\" or \"unliquidated.\" The Debtors' listing of a Claim in the Schedules does not constitute an admission of liability by the Debtors.\n\n**12. Setoffs**. Setoffs in the ordinary course can result from various items including, without limitation, intercompany transactions. These normal setoffs are consistent with the Debtors' ordinary course of business and can be particularly voluminous with respect to intercompany transactions, making it unduly burdensome and costly for the Debtors to list such ordinary course setoffs. Therefore, although such setoffs and other similar rights may have been accounted for when scheduling certain amounts, these ordinary course setoffs are not independently accounted for, and as such, are not itemized in the response to Question 13 in the Statements.\n\n**13. Recharacterization**. Notwithstanding the Debtors' reasonable efforts to properly characterize, classify, categorize or designate certain Claims, assets, executory contracts, unexpired leases and other items reported in the Schedules and Statements, the Debtors may nevertheless seek to recharacterize, reclassify, recategorize, redesignate, add or delete items. Accordingly, as additional information becomes available and as otherwise necessary and appropriate, the Debtors reserve all of their rights to recharacterize, reclassify, recategorize, redesignate, add or delete items reported in the Schedules and Statements.\n\n**14. Definition of Insiders**. For purposes of the Schedules and Statements, the Debtors define \"insiders\" to include the following: (a) directors; (b) officers; (c) shareholders holding in excess of 5% of the voting shares of one of the Debtor entities (whether directly or indirectly);\n\n(d) relatives of directors, officers or shareholders of the Debtors (to the extent known by the Debtors); and (e) Debtor/non-Debtor affiliates.\n\nWith respect to any person listed as an insider, the Debtors do not take a position with respect to: (a) such person's influence over the control of the Debtors; (b) the management responsibilities or functions of such individual; (c) the decision-making or corporate authority of such individual; or (d) whether such individual could successfully argue that he or she is not an \"insider\" under applicable law, including the federal securities laws, or with respect to any theories of liability or for any other purpose. The listing of a party as an \"insider\" is not intended to be, nor shall be, construed as a legal characterization or determination of such party as an actual insider and does not act as an admission of any fact, claim, right, or defense, and the Debtors expressly reserve such rights, claims, and defenses.\n\n**15. Intellectual Property Rights**. The Debtors' inadvertent exclusion of certain intellectual property from the Schedules and Statements is not an admission that the Debtors have abandoned, terminated or assigned such intellectual property or that such intellectual property has not expired by its own terms or was not transferred pursuant to a sale, acquisition or other transaction. Conversely, the Debtors' inclusion of certain intellectual property in the Schedules and Statements is not an admission that the Debtors have not abandoned, terminated or assigned such intellectual property or that such intellectual property has not expired by its own terms or was not transferred pursuant to a sale, acquisition or other transaction.\n\nIn addition, although the Debtors have made diligent efforts to list only their owned intellectual property, in certain instances, an affiliate may be the actual owner of certain intellectual property listed in the Schedules and Statements. The Debtors reserve all of their rights with respect to the legal status of their intellectual property rights.\n\n**16. Executory Contracts**. While the Debtors made all reasonable efforts to identify the correct legal entities that are party to each of the Debtors' executory contracts, in certain instances, the Debtors may have incorrectly identified parties to their executory contracts. The Debtors reserve all of their rights with respect to the named parties associated with their executory contracts, including, without limitation, the right to amend Schedule G.\n\n**17. Causes of Action**. Despite their reasonable efforts to identify all known assets, the Debtors may not have identified or listed all of the Debtors' causes of action and similar items, or potential causes of action or similar items, against third parties as assets in the Schedules and Statements. This may include, without limitation, causes of actions to recover assets or avoid transfers arising under chapter 5 of the Bankruptcy Code or other applicable non-bankruptcy law. The Debtors reserve the right to amend their Schedules and Statements to add, delete or otherwise modify any information relating to their causes of action and similar items.\n\nThe Debtors further reserve all of their rights with respect to all of their causes of actions and similar items (collectively, the \"Causes of Action\"), including, without limitation, all rights relating to any: (a) controversy; (b) right of setoff or recoupment; (c) cross-Claim; (d) counter-Claim; (e) Claim arising from a contract; (f) Claim for the breach of any duty imposed by law or in equity; and (g) demand, right, action, lien, indemnity, guaranty, suit, obligation, liability, damage, judgment, account, defense, power, privilege, license, and franchise of any kind or\n\ncharacter whatsoever. The Debtors reservation of rights with respect to the Causes of Action remains applicable, regardless of whether such Causes of Action are known, unknown, fixed or contingent, matured or unmatured, suspected or unsuspected, liquidated or unliquidated, disputed or undisputed, secured or unsecured, assertable directly or derivatively, whether arising before, on, or after the Petition Date, in contract or in tort, in law or in equity, or pursuant to any other applicable theory of law. Neither the Global Notes nor the Schedules and Statements constitute a waiver of any Claim or Cause of Action or, in any way, prejudice or impair the assertion of any Claim or Cause of Action.\n\n# **Specific Disclosures with Respect to the Debtors' Schedules**\n\n**Schedule B2**. Amounts listed in Schedule B2 reflect actual amounts in the respective accounts as of November 13, 2014 and may vary from the amounts contained in the Debtors' books and records.\n\n**Schedule B9**. The Debtors have attempted to list all insurance policies in which they are the direct signatory or a beneficiary on an affiliate policy. It could be that certain insurance policies executed by non-filing affiliates may be omitted from the list.\n\n**Schedule B16**. The Debtors have disclosed the net book value with respect to accounts receivable listed on Schedule B16, which represents the amount of the accounts receivable netted against any \"doubtful accounts.\" For purposes of Schedule B16, \"doubtful accounts\" are those accounts for which the Debtors believe they are unlikely to receive payment based upon the time such accounts have been outstanding.\n\n**Schedule B21**. In the ordinary course of their business, the Debtors may have accrued, or may subsequently accrue, certain rights with respect to counter-claims, setoffs, supplier refunds and potential warranty claims against their suppliers. Additionally, the Debtors may be parties to existing or future litigation in which the Debtors have asserted, or may assert, claims as a plaintiff or counter-claims as a defendant. Because such claims are unknown or not quantifiable as of the Petition Date, they are not listed on Schedule B21.\n\n**Schedule B30**. The value of the inventory is based upon the book value as of the Petition Date. However, since that time the debtors have conducted an auction of much of the inventory which resulted in a sale price of approximately \\$11,013,080.00. Therefore, the book value should not be relied upon as an accurate reflection of the true value for the inventory.\n\n**Schedule E**. The listing of any Claim on Schedule E does not constitute an admission by the Debtors that such Claim is entitled to priority treatment under section 507 of the Bankruptcy Code. The Debtors have omitted from Schedule E any wage and/or benefit-related obligations for which the Debtors have been granted authority to pay by the Bankruptcy Court. The Debtors believe that all such claims as described in the applicable order of the Bankruptcy Court will be satisfied in the ordinary course of business during these Chapter 11 Cases pursuant to the authority granted by the Bankruptcy Court. The Debtors reserve all of their rights to dispute the amount and the priority status of any Claim on any basis at any time. Certain Claims listed on the Debtors' Schedule E are Claims owing to various taxing authorities to which the Debtors may potentially be liable. Certain of such Claims, however, may be subject to ongoing audits and the\n\nDebtors are otherwise unable to determine with certainty the amount of many, if not all, of the remaining Claims listed on Schedule E. Accordingly, the Debtors have listed all such Claims as unknown in amount, pending final resolution of ongoing audits or other outstanding issues.\n\n**Schedule F**. The Debtors have used their reasonable best efforts to report all general unsecured Claims on Schedule F based upon the Debtors' existing books and records as of the Petition Date. The Claims of individual creditors for, among other things, products, goods or the providing of services are listed as either the lower of the amounts invoiced by such creditor or the amounts entered on the Debtors' books and records and may not reflect credits or allowances due from such creditors to the Debtors. The Debtors reserve all of their rights with respect to any such credits and allowances including the right to assert objections and/or setoffs with respect to the Claims listed on Schedule F. Schedule F does not include certain deferred charges, deferred liabilities, accruals, or general reserves. Such accruals are general estimates of liabilities and do not represent specific Claims as of the Petition Date. The Debtors have made every effort to include the Claims of any vendors that would not appear on the Debtors' open accounts payable, including vendors with an account that has an accrual or a receipt not invoiced. Each of these Claims is listed as contingent, unliquidated or disputed on Schedule F. In addition, certain Claims listed on Schedule F may be entitled to priority under section 503(b)(9) of the Bankruptcy Code.\n\nThe Claims listed in Schedule F arose or were incurred on various dates. In certain instances, the date on which a Claim arose is an open issue of fact. Although reasonable efforts have been made to identify the date each Claim was incurred or arose, determining the date that each Claim listed in Schedule F was incurred or arose would be unduly burdensome and cost prohibitive. As such, Schedule F may not include the date that each Claim arose or was incurred for every Claim listed thereon.\n\nSchedule F reflects the prepetition amounts owing to counterparties to executory contracts and unexpired leases. Such prepetition amounts, however, may be paid in connection with the assumption, or assumption and assignment, of an executory contract or unexpired lease. Additionally, Schedule F does not include potential rejection damage Claims, if any, of the counterparties to executory contracts and unexpired leases that may be rejected.\n\n**Schedule G**. Although the Debtors' existing books, records, and financial systems have been relied upon to identify and schedule executory contracts, and diligent efforts have been made to ensure the accuracy of Schedule G, inadvertent errors, omissions or over-inclusions may have occurred. Certain information, such as the contact information of the counterparty, may not be included where such information could not be obtained through the use of reasonable efforts. The listing of a contract, agreement or lease on Schedule G does not constitute an admission that such contract, agreement or lease is an executory contract or unexpired lease or that such contract, agreement or lease was effective as of the Petition Date, or is valid or enforceable. The Debtors reserve all of their rights with respect to the contracts, agreements or leases listed in Schedule G, including, without limitation, the Debtors' rights to dispute the validity, status, or enforceability of any contracts, agreements or leases and to amend or supplement Schedule G as necessary.\n\nCertain of the contracts, agreements and leases listed on Schedule G may contain renewal options, guarantees of payment, indemnifications, options to purchase, rights of first refusal and other miscellaneous rights. Such rights, powers, duties and obligations are not set forth separately on Schedule G.\n\nCertain of the contracts, agreements and leases listed on Schedule G may consist of several parts, including, without limitation, purchase orders, amendments, restatements, waivers, letters and other documents, each of which may not be listed on Schedule G or that may be listed as a single entry. The Debtors expressly reserve their rights to challenge whether such related materials constitute an executory contract or unexpired lease, a single contract, agreement or lease, or multiple, severable or separate contracts, agreements or leases.\n\nThe contracts, agreements, and leases listed on Schedule G may have expired or may have been modified, amended or supplemented from time to time by various amendments, restatements, waivers, estoppel certificates, letters, memoranda and other documents, instruments and agreements. These additional documents may not be listed on Schedule G despite the Debtors' use of reasonable efforts to identify such documents.\n\nThe Debtors may have entered into various other types of agreements in the ordinary course of their business, such as subordination, nondisturbance, and attornment agreements, supplemental agreements, amendments/letter agreements, title agreements, indemnity agreements and confidentiality agreements. Such documents may not be set forth on Schedule G.\n\nAny executory agreements that have not been reduced to writing, if any, are not included on Schedule G.\n\nThe omission of any contract, agreement or lease from Schedule G does not constitute an admission by the Debtors that such omitted contract, agreement or lease is not an executory contract or unexpired lease. The Debtors' rights under the Bankruptcy Code with respect to any such omitted contracts, agreements or leases are not impaired by the omission.\n\nIn addition, nothing herein is an admission or waiver of the Debtors' rights to argue that certain contracts or leases constitute a single executory contract or unexpired lease or that a single document may constitute one or more executory contracts or unexpired leases.\n\nThe Debtors reserve the right to dispute the effectiveness of any such contract or lease listed on Schedule G or to amend Schedule G at any time to remove any contract, agreement or lease.\n\n**Schedule H**. The Debtors may not have identified certain guarantees associated with the Debtors' executory contracts, unexpired leases, debt instruments and other such agreements. The Debtors reserve all of their rights to amend the Schedules to the extent that additional guarantees are identified or such guarantees are discovered to have expired or be unenforceable.\n\nIn the ordinary course of their business, the Debtors may be involved in pending or threatened litigation. These matters may involve multiple plaintiffs and defendants, some or all of whom may assert cross-Claims and counter-Claims against other parties. Because all such Claims are contingent, disputed, or unliquidated, such Claims have not been set forth individually on\n\nSchedule H. Litigation matters can be found on the Debtors' Schedule F and Statement 4a, as applicable.\n\n# **Specific Disclosures with Respect to the Debtors' Statements**\n\n**Statement 3b**. The information provided lists payments made by a Debtor on behalf of itself or on behalf of another Debtor in accordance with routine business practices. There may be other payments made on behalf of a debtor which, pursuant to the cash management structure of the global operations, including non-filing affiliates, were made out of non-debtor bank accounts. These transactions are not disclosed on Statement 3b. For additional information refer to the description contained in the Debtors' cash management motion (Docket #5). The response to question 3b includes any disbursement or other transfer made by the Debtor except for those made to (a) insiders or other Debtors (which payments appear in response to Statement question 3c); (b) non-insider employees; and (c) bankruptcy professionals (which payments appear in response to Statement question 9).\n\n**Statement 3c**. Statement 3c accounts for the Debtors' transactions between themselves, with non-debtor affiliates and other transfers to insiders, as applicable. As described in the Cash Management Motion, in the ordinary course of business certain of the Debtors and certain of the Debtors' non-debtor affiliates maintain business relationships with each other, resulting in intercompany receivables and payables (the \"Intercompany Claims\"). Any intercompany transactions between the Debtors or between Debtors and their non-debtor affiliates are captured by the difference between the opening balance and ending balance of Intercompany Claims in the year before the commencement of the chapter 11 cases. These differences reflect all intercompany activity during the period, including, but not limited to, new Intercompany Claims incurred, payments made to settle outstanding Intercompany Claims due and the contribution or other non-cash settlement of Intercompany Claims.\n\n**Statement 4a**. Information provided in Statement 4a includes only those legal disputes and administrative proceedings that are formally recognized by an administrative, judicial or other adjudicative forum. In the Debtors' attempt to provide full disclosure, to the extent a legal dispute or administrative proceeding is not formally recognized by an administrative, judicial or other adjudicative forum due to certain procedural conditions that remain unsatisfied, the Debtors still may have identified such matter on Schedule F. Additionally, any information contained in Statement 4a is not a binding representation of the Debtors' liabilities with respect to any of the suits and proceedings identified therein.\n\n**Statement 17**. The company is unaware of any disclosures regarding environmental issues. However, it may be that the Debtors were notified in the past of potential exposure. If the company discovers any material information regarding environmental disclosures, it will amend its statements, as appropriate.\n\n**Statement 19d**. The Debtors have provided consolidated financial statements in the ordinary course of their business to numerous financial institutions, creditors, and other parties within two years immediately before the Petition Date. Considering the number of such recipients and the possibility that such information may have been shared with parties without the Debtors'\n\nknowledge or consent, the Debtors have not disclosed any parties that may have received such financial statements for the purposes of Statement 19d.\n\n**Statement 23**. The Debtors included a comprehensive response to Statement 23 in Statement 3c.\n\n# Exhibit C-4\n\n### 18-11500-shl Doc 12 Filed 05/31/18 Entered 05/31/18 23:57:16 Main Document Pg 2 of 36 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 80 of 129\n\n### **GLOBAL NOTES REGARDING THE DEBTOR'S SCHEDULES OF ASSETS AND LIABILITIES AND STATEMENTS OF FINANCIAL AFFAIRS**\n\nThe above-captioned debtor (the \"**Debtor**\") is filing its Schedules of Assets and Liabilities (each a \"**Schedule**\" and collectively, the \"**Schedules**\") and Statement of Financial Affairs (each, a \"**SOFA**\" and collectively, the \"**Statements**\") pursuant to section 521 of title 11 of the United States Code (the \"**Bankruptcy Code**\") and Rule 1007 of the Federal Rules of Bankruptcy Procedures (the \"**Bankruptcy Rules**\"). These *Global Notes Regarding the Debtor's Schedules of Assets and Liabilities and Statements of Financial Affairs*, including the specific notes set forth below with respect to the Schedules and Statement (collectively, the \"**Global Notes**\") are incorporated by reference in, and comprise an integral part of, each of the Debtors' Schedules, sub-Schedules, Statements and sub-Statements, exhibits and continuation sheets, and should be referred to and reviewed in connection with any review of the Schedules and Statements. Disclosure of information in one Schedule, sub-Schedule, Statement, sub-Statement, exhibit or continuation sheet, even if incorrectly placed, shall be deemed to be disclosed in the correct Schedule, Statement, exhibit or continuation sheet.\n\n**The Schedules, Statements and Global Notes should not be relied upon by any person for information relating to current or future financial conditions, events, or performance of the Debtor.**\n\nThe Debtors' management prepared the Schedules and Statements with the assistance of its advisors. The Schedules and Statements are unaudited. In addition, several of the computer servers (the \"**Servers**\") containing the vast majority of the Debtor's financial and other records that were located and maintained at the London offices of the Debtor's affiliates in the United Kingdom (the \"**UK**\") that are currently in administration proceedings in the UK, were seized by\n\n### 18-11500-shl Doc 12 Filed 05/31/18 Entered 05/31/18 23:57:16 Main Document Pg 3 of 36 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 81 of 129\n\nthe Information Commissioner's Office of the UK (the \"**ICO**\") on or about March 23, 2018. Despite its efforts, the Debtor has been unable to obtain the Servers from the ICO. Without access to the records and information contained on the Servers, the Debtor's ability to provide complete and accurate Statements and Schedules has been significantly inhibited. The Debtor's management and advisors have made every reasonable effort to ensure that the Schedules and Statement are as accurate and complete as possible under the circumstances based on the information that was available to them at the time of preparation; however, subsequent information or discovery may result in material changes to the Schedules and Statement and inadvertent errors or omissions may exist or have occurred. For the foregoing reasons, including the lack of access to necessary financial and other records and the fact that the Schedules and Statements contain unaudited information, which is subject to further review, verification and potential adjustment, there can be no assurance that the Schedules and Statements are accurate and/or complete. The Debtor may, but shall not be required to, update the Schedules and Statement as a result of the discovery of any errors or omission or new information.\n\nThe Debtor has made reasonable efforts to, among other things, identify, disclose, characterize, classify, categorize and/or designate the claims, assets, liabilities, obligations, transfers, payments, income, executory contracts, unexpired leases and other items reported in the Schedules and Statements correctly. However, as discussed herein, given the lack of access to the Servers and the records and information contained therein pertaining to the Debtor, the Debtor may not have identified and included all of the information required by the Statements and Schedules and may have improperly characterized, classified, categorized and/or designated one or more of the items on the Statements and/or Schedules. In addition, certain items reported in the Schedules and Statements could be included in more than one category. In those instances, one\n\n### 18-11500-shl Doc 12 Filed 05/31/18 Entered 05/31/18 23:57:16 Main Document Pg 4 of 36 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 82 of 129\n\ncategory has been chosen to avoid duplication. Further, the designation of a category is not meant to be wholly inclusive or descriptive of the rights or obligations represented by such item.\n\nThe Debtor reserves all rights to amend the Schedules, Statements and the Global Notes from time to time, in all respects, as may be necessary or appropriate, including, but not limited to, the right to dispute or otherwise assert offset or defenses to any claim reflected on the Schedules and Statement as to amount, liability or classification, or to otherwise subsequently designate any claim as \"disputed,\" \"contingent,\" or \"unliquidated.\" Furthermore, nothing contained in the Schedules and Statements or the Global Notes shall constitute an admission or waiver of rights with respect to the Debtor's chapter 7 case, including, without limitation, with respect to any issues involving any causes of action arising under the provisions of chapter 5 of the Bankruptcy Code and other relevant non-bankruptcy laws to recover assets or avoid transfers.\n\n1. **Description of the Cases**. On May 17, 2018 (the \"**Petition Date**\"), the Debtor commenced a voluntary case under chapter 7 of the Bankruptcy Code before this Court (the \"**Bankruptcy Court**\"). On May 7, 2018, Salvatore LaMonica was appointed as the chapter 7 Trustee (the \"**Chapter 7 Trustee**\").\n\n### 2. **Methodology and Limitations**.\n\n- a. **Reporting Date**. All asset and liability information, except where otherwise noted, is provided as of the Petition Dates.\n- b. **Basis of Presentation**. The Schedules and Statement do not purport to represent a financial statement prepared in accordance with Generally Accepted Accounting Principles in the United States (\"**GAAP**\"), nor are they intended to be fully reconciled with the financial statement of the Debtor. Additionally, the Schedules and Statement contain unaudited information that is subject to further review and potential adjustment, and reflect the Debtor's reasonable efforts to report the assets and liabilities of the Debtor.\n- c. **Confidential Information**. In certain limited instances in the Schedules and Statement, the Debtor has deemed it necessary and appropriate to redact from the public record information such as names, addresses, or amounts. The Debtor have generally used this approach because of an agreement between the Debtor and a third\n\n### 18-11500-shl Doc 12 Filed 05/31/18 Entered 05/31/18 23:57:16 Main Document Pg 5 of 36 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 83 of 129\n\nparty, concerns of confidentiality, or concerns for the privacy of an individual. Copies of the unredacted information will be provided to the Chapter 7 Trustee, the Office of the United States Trustee for the Southern District of New York, and any parties in interest who have a reasonable basis for review of such information.\n\n- d. **Estimates and Assumptions**. The preparation of the Schedules and Statements required the Debtor to make estimates and assumptions that affected the reported amounts of certain assets and liabilities, the disclosure of certain contingent assets and liabilities and the reported amounts of revenue and expense. Actual results could differ materially from these estimates.\n- e. **Net Book Value of Assets**. The Debtor does not have current market valuations for its assets. It would be prohibitively expensive, unduly burdensome, and an inefficient use of estate resources for the Debtor to obtain current market valuations for its assets. Wherever possible or available based on the information that was in the Debtor's possession, unaudited net book values as of the Petition Date are presented. When necessary, the Debtor has indicated that the value of certain assets is \"Unknown\". Amounts ultimately realized may vary materially from net book value (or whatever value was or may be ascribed). Accordingly, the Debtor reserves all rights to amend, supplement, or adjust the asset values set forth in the Schedules and Statement.\n- f. **Unknown Amounts**. The description of an amount as \"Unknown\" is not intended to reflect upon the materiality of such amount. Certain amounts may be clarified during the course of the chapter 7 case.\n- g. **Totals**. All totals that are included in the Schedules and Statements represent totals of all known amounts based on information available to the Debtor. To the extent there are unknown or undetermined amounts, the actual totals may be different than the listed totals.\n- h. **Liabilities**. Unless otherwise indicated, all liabilities are listed as of the Petition Date. Some of the scheduled liabilities are unknown, contingent and/or unliquidated at this time. In such cases, the amounts are listed as \"Unknown\". Accordingly, the Schedules and Statements may not equal the aggregate value of the Debtor's total liabilities as noted on any previously issued finance statements.\n- i. **Contingent Assets and Causes of Action**. Despite their reasonable efforts to identify all known assets, the Debtor may not have listed all of its causes of action or potential causes of action against third\n\n### 18-11500-shl Doc 12 Filed 05/31/18 Entered 05/31/18 23:57:16 Main Document Pg 6 of 36 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 84 of 129\n\nparties as assets in its Schedules and Statements, including, but not limited to, avoidance actions arising under chapter 5 of the Bankruptcy Code and actions under other relevant non-bankruptcy laws to recover assets. The Debtor reserves all of their rights with respect to any claims, causes of action, or avoidance actions it may have, and neither these Global Notes nor the Schedules and Statements shall be deemed a waiver of any such claims, causes of actions, or avoidance actions or in any way prejudice or impair the assertion of such claims. The Debtors may also possess contingent and unliquidated claims against affiliated entities (both Debtor and non-Debtor) for various financial accommodations and similar benefits they have extended from time to time, including, but not limited to, contingent and unliquidated claims for contribution, reimbursement, and/or indemnification arising from various (i) guarantees, (ii) indemnities, (iii) tax sharing agreements, (iv) warranties, (v) operational and servicing agreements, (vi) shared service agreements and (vii) other arrangements.\n\n- j. **Currency**. All amounts shown in the Schedules and Statement are in U.S. Dollars, unless otherwise indicated.\n- k. **Estimates and Assumptions**. The preparation of the Schedules and Statements required the Debtor to make estimates and assumptions that affected the reported amounts of certain assets and liabilities, the disclosure of certain contingent assets and liabilities and the reported amounts of revenue and expense. Actual results could differ materially from these estimates.\n- l. **Totals.** All totals that are included in the Schedules and Statements represent totals of all known amounts. To the extent there are unknown or undetermined amounts, the actual totals may be different than the listed totals.\n- m. **Asset Presentation and Valuations**. The Debtor's assets are presented at values consistent with their books and records to which the Debtor has access. Generally speaking, for assets that are valued at fair value or the lower of cost or fair value, the Debtor valued these assets using modeling techniques currently used in the industry and uses market based information to the extent possible in these valuations. These values do not purport to represent the ultimate value that would be received in the event of a sale, and may not represent economic value as determined by an appraisal or other valuation technique. As it would be prohibitively expense and an inefficient use of estate assets for the Debtor to obtain current economic valuations for all of its assets, the carrying value on the Debtor's books, rather than current economic values is reflected on\n\nthe Schedules and Statements.\n\n- n. **Intercompany Transfers**. The listing in the Schedules or Statement by the Debtor of any obligation between a Debtor and another Debtor or non-Debtor affiliate is a statement of what appears in the Debtor's books and records that are available to the Debtor, and does not reflect any admission or conclusion of the Debtor regarding whether such amount should be allowed as a claim or how such obligations may be classified and/or characterized by the Bankruptcy Court or otherwise. Moreover, given the Debtor's lack of access to the Servers containing relevant records and information, the Statements and Schedules may not include a complete or accurate information regarding the intercompany transactions between the Debtor and any affiliate of the Debtor. To the extent the Debtor is able to regain access to the Servers and reconcile the information contained therein related to intercompany transactions, the Debtor may amend the relevant Schedules and Statements accordingly.\n- o. **Setoff**. Prior to the Petition Dates, and in the ordinary course of their businesses, the Debtor may have incurred setoffs in connection with, among other things, intercompany and third-party transactions. Unless otherwise stated, to the extent any setoffs were incurred in the ordinary course or under customary practices, they are not listed in the Schedules and Statements and the Debtor has not intentionally offset amounts listed on Schedules A/B, D or E/F. Nonetheless, some amounts listed may have been affected by setoffs of which the Debtor is are not yet aware. The Debtor reserves all rights to challenge any setoff and/or recoupment rights that may be asserted.\n- a. **Insiders**. For purposes of the Schedules and Statements, the Debtor has listed its officers and directors to the extent available based on current records available to the Debtor.2 Further, for purposes of the Schedules and Statements, the Debtor defines insiders (in accordance with in section 101(31) of the Bankruptcy Code) as the Debtor's (a) current and former directors; (b) current and former senior level officers; (c) persons in control of the Debtor; (d) relatives of each of the foregoing; (e) affiliates of the Debtor, including equity holders holding 20% or more of the Debtor' voting securities and corporations of which the Debtor (or their major equity holders) hold 20% or more of voting securities; and (f) insiders of such affiliates, all to the extent known to the Debtor (each, an \"**Insider**\"). Persons listed as Insiders have been included\n\n<sup>2</sup> On April 27, 2018, Anaxi Solutions Inc., a former subsidiary of the Debtor, merged with the Debtor, leaving the Debtor as the surviving entity. Accordingly, for purposes of the Schedules and Statements, the Debtor has only listed its officers and directors (and made the necessary disclosures relating thereto) and not of any entity that was merged into the Debtor prior to the Petition Date.\n\n### 18-11500-shl Doc 12 Filed 05/31/18 Entered 05/31/18 23:57:16 Main Document Pg 8 of 36 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 86 of 129\n\nfor information purposes only. The Debtor does not take any position with respect to (a) such person's influence over the control of the Debtor; (b) the management responsibilities or functions of such individual; (c) the decision-making or corporate authority of such individual; or (d) whether such individual could successfully argue that he or she is not an \"insider\" under applicable law, including the federal securities laws, or with respect to any theories of liability or for any other purpose.\n\n- 3. **Debtor's Reservation of Rights**. Nothing contained in the Schedules, Statements, or the Global Notes shall constitute an admission or waiver of rights with respect to this chapter 7 case, including, without limitation, any issues involving equitable subordination, characterization or recharacterization of contracts or claims, assumption or rejection of executory contracts or unexpired leases under the provisions of chapter 3 of the Bankruptcy Code and causes of action arising under the provisions of chapter 5 of the Bankruptcy Code or any applicable non-bankruptcy laws to recover assets or avoid transfers.\n\t- a. Any failure to designate a claim listed on the Schedules as \"disputed,\" \"contingent,\" or \"unliquidated\" does not constitute an admission by the Debtor that such amount is not \"disputed,\" \"contingent,\" or \"unliquidated.\" The Debtor reserves the right to dispute, or to assert setoff rights, counterclaims, or defenses to any claim reflected on its Schedules as to the nature, amount, liability, status, classification, or to amend the Schedules and Statement to subsequently designate any claim as \"disputed,\" \"contingent,\" or \"unliquidated.\"\n\t- b. Listing a claim on the Schedules as \"secured\", \"priority\", or \"unsecured priority\", or listing a contract or lease as \"executory\" or \"unexpired\", does not constitute an admission by the Debtor of the legal rights of the claimant and/or a contractual counterparty, or a waiver of the Debtor's rights to reclassify or recharacterize such claim or contract. Moreover, although the Debtor may have scheduled claims of various creditors as secured claims for informational purposes, no current valuation of the Debtor's assets in which such creditors may have a lien has been undertaken. The Debtor reserves all rights to dispute or challenge the secured nature of any such creditor's claims or the characterization of the structure of any transaction, or any document or instrument related to such creditor's claim.\n\t- c. The inclusion on Schedule D of any creditors that have asserted liens against the Debtors is not an acknowledgement of the validity, extent or priority of any such liens, and the Debtors reserve their right to challenge such liens and the underlying claims on any ground\n\n### 18-11500-shl Doc 12 Filed 05/31/18 Entered 05/31/18 23:57:16 Main Document Pg 9 of 36 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 87 of 129\n\nwhatsoever. Reference to the applicable agreements and other relevant documents is necessary for a complete description of the collateral and the nature, extent and priority of any liens. Nothing in these Global Notes or the Schedules and Statements shall be deemed a modification or interpretation of the terms of such agreements. Certain liens may have been inadvertently marked as disputed but had previously been acknowledged in an order of the Court as not being disputed by the Debtors. It is not the Debtor's intent that Schedules be construed to supersede any orders entered by the Bankruptcy Court.\n\n- a. Although the Debtor has made reasonable efforts to ensure the accuracy of its Schedules and Statements, inadvertent errors, omissions, or inclusions may have occurred. The Debtor reserves all of its rights to dispute the validity, status, or enforceability of any contracts, agreements, or leases set forth on the Schedules and Statements and to amend further or supplement the Schedules and Statement as necessary.\n- b. The Debtor further reserves all of its rights, claims, and causes of action with respect to the contracts and agreements listed on the Schedules and Statements, including the right to dispute or challenge the characterization or the structure of any transaction, document, or instrument related to a creditor's claim. The placing of a contract or lease onto the Schedules shall not be deemed an admission that such contract is an executory contract or unexpired lease, or that it is necessarily a binding, valid, and enforceable contract. The Debtor expressly reserves the right to assert that any contract listed on the Schedules does not constitute an executory contract within the meaning of section 365 of the Bankruptcy Code.\n- c. The Debtor used its reasonable efforts to locate and identify guarantees and other secondary liability claims (the \"**Guarantees**\") in their executory contracts, unexpired leases, secured financings, debt instruments and other agreements. Where such Guarantees have been identified, they are included in the relevant schedule. The Debtor placed Guaranty obligations on Schedule H for both the primary obligor and the guarantor of the relevant obligation. Guarantees embedded in the Debtor's executory contracts, unexpired leases, secured financings, debt instruments and other agreements may have been inadvertently omitted. Thus, the Debtor reserves its rights to amend or supplement the Schedules to the extent that additional Guarantees are identified. In addition, the Debtor reserves the right to amend the Schedules and Statement to recharacterize or reclassify any such contract or claim.\n- d. In the ordinary course of business, the Debtor leased facilities and/or\n\n### 18-11500-shl Doc 12 Filed 05/31/18 Entered 05/31/18 23:57:16 Main Document Pg 10 of 36 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 88 of 129\n\nequipment from certain third-party lessors for its use in its daily operations. Any such leases are set forth in Schedule G. The property subject to any of such leases is not reflected in either Schedule A or Schedule B as either owned property or assets of the Debtor. Neither is the property subject to any such leases reflected in the Statements as property or assets of third-parties within the control of the Debtor. Nothing in the Schedules is or shall be construed as an admission or determination as to the legal status of any lease (including whether any lease is a true lease or a financing arrangement), and the Debtor reserves all rights with respect to any such issues.\n\n### **89. Specific Notes Regarding the Debtor's Schedules of Assets and Liabilities**\n\nIn addition to the foregoing, the following conventions were adopted by the Debtor in the\n\npreparation of the Schedules and Statements:\n\n### 1. **Schedule A/B**.\n\n- a. **Generally**. To the extent a line item pertaining to the Debtor's assets indicates a value of \"\\$0.00,\" Debtor notes that such amount is either \"unknown\" or \"undetermined\" and such \"\\$0.00\" designation does not constitute an admission that assets are, in fact, valued at \"\\$0.00.\" Because certain assets or liabilities are noted as \"\\$0.00,\" summary line items in Schedule A/B reflect totals that may be less than the ultimate value of such assets or liabilities. Furthermore, due to the seizure of the Servers by the ICO, the Debtor has been unable to quantify the value of certain assets included on Schedule A/B, including its office furniture, fixtures, and equipment.\n- b. **Schedule A/B, Items 1-9**. Unless otherwise noted, the amounts shown are based on closing account balances or amounts on deposit/prepaid as of the Petition Date.\n- c. **Schedule A/B, Item 38.** The value of office furniture, fixtures, equipment and collectibles is unknown on a per item basis because the asset register was seized by the ICO. The net book value of all fixed assets has been discounted by seventy (70%) percent to estimate a current total value.\n- d. **Schedule A/B, Items 60-64**. The omission of any patent, trademark, copyright, trade secret or other intellectual property from Schedule A/B Items 60-64 does not constitute a waiver of any such patent, trademark, copyright, trade secret or other intellectual property.\n- e. **Schedule A/B, Item 72**. The omission of any tax refund or net operating loss from Schedule A/B Item 72 does not constitute a waiver of any tax refund or net operating loss.\n- f. **Schedule A/B, Items 74 and 75**. The omission of any counterclaim, claim, or cause of action from Schedule A/B Items 74 and 75 does not constitute a waiver of any such counterclaim, claim, or cause of action. As previously described, to the extent a line item pertaining to the Debtor's assets indicates a value of \"\\$0.00,\" the Debtor notes that such amount is either \"unknown\" or \"undetermined\" and such \"\\$0.00\" designation does not constitute an admission that assets are, in fact, valued at \"\\$0.00.\"\n\n# 2. **Schedule D**.\n\n- a. Based on the information currently available to the Debtor, the Debtor does not believe that there are any creditors with secured claims against the Debtor. To the extent the Debtor discovers that any such claims exist, the Debtor may amend the Schedule D accordingly to reflect such claims.\n- b.\n- c. Except as specifically stated herein, real property lessors, utility companies and other parties that may hold security deposits may not have been listed on Schedule D.\n- d. The Debtor reserves all of its rights to amend Schedule D to the extent that the Debtor determines that any claims associated with such agreement should be reported on Schedule D. Nothing herein shall be construed as an admission by the Debtor of the legal rights of the claimant, deemed a modification or interpretation of the terms of such agreements, or considered a waiver of the Debtor's rights to recharacterize or reclassify such claim or contract.\n- e. Moreover, the Debtor has not included on Schedule D parties that may believe their claims are secured through setoff rights or inchoate statutory lien rights.\n- f. Except as otherwise agreed or ordered by the Bankruptcy Court, the Debtor reserves its rights to dispute or challenge the validity, perfection or immunity from avoidance of any lien purported to be granted or perfected in any specific asset of a secured creditor of the Debtor. Moreover, the Debtor reserves all of its rights to dispute or challenge the secured nature of any such creditor's claim or the characterization of the structure of any such\n\ntransaction or any document or instrument related to such creditor's claim.\n\n# 3. **Schedule H**\n\n- a. The Debtors may not have identified certain guarantees associated with the Debtors' executory contracts, unexpired leases, secured financings, debt instruments, and other such agreements. The Debtors reserve all of their rights to amend the Schedules to the extent that additional guarantees are identified or such guarantees are discovered to have expired or be unenforceable.\n- b. In the ordinary course of their businesses, the Debtors may be involved in pending or threatened litigation. These matters may involve multiple plaintiffs and defendants, some or all of whom may assert cross-claims and counter-claims against other parties. Because all such claims are contingent, disputed and/or unliquidated, such claims have not been set forth individually on Schedule H.\n\n# 4. **Schedule E/F**\n\n- a. The Debtor has used reasonable efforts to report all unsecured claims against the Debtor on Schedule E/F based upon the Debtor's existing books and records that were in Debtor's possession or to which the Debtor had access as of the Petition Date. The claims listed on Schedule E/F arose or were incurred on various dates. In certain instances, the date on which a claim arose is an open issue of fact. Although reasonable efforts have been made to identify the date of incurrence of each claim, determination of the date that each claim in Schedule E/F was incurred or arose would be unduly burdensome and cost prohibitive. Additionally, due to the seizure of the Servers by the ICO, the Debtor has been unable determine the precise date that certain of the claims set forth on Schedule E/F arose. Therefore, while the Debtor does not list a date for each claim listed on Schedule E/F, to the best of the Debtor's knowledge, all claims listed on Schedule E/F have arisen or were incurred before the Petition Date.\n- b. The Debtor reserves the right to assert any such claims are contingent, unliquidated and/or disputed, as applicable.\n- c. The Debtor reserves the right to assert that any claim listed on Schedule E/F does not constitute a priority claim under section 507 of the Bankruptcy Code and thus constitutes an unsecured\n\n### 18-11500-shl Doc 12 Filed 05/31/18 Entered 05/31/18 23:57:16 Main Document Pg 13 of 36 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 91 of 129\n\nnonpriority claim.\n\n- d. Schedule E/F does not include certain balances including deferred liabilities, accruals, or general reserves. Such accruals primarily represent general estimates of liabilities and do not represent specific claims as of the Petition Date. The Debtor has made reasonable efforts to include as contingent, unliquidated and/or disputed the claim of any party not included on the Debtor's open accounts payable that is associated with an account that has accrual or receipt not invoiced.\n- e. The claims of individual creditors may not reflect credits and/or allowances due from creditors to the Debtor. The Debtor reserves all of its rights with respect to any such credits and/or allowances, including the right to assert objections and/or setoffs with respect to same.\n- f. Schedule E/F does not include pending litigations or legal actions involving the Debtor. However, these are reflected in response to Question 7 in the Statements. In all instances, the amount that is the subject of the litigation is uncertain or undetermined. The Debtors believe that the amount of any potential claims associated with any such pending litigation is contingent, unliquidated, and disputed. The inclusion of any litigation in the Statements or otherwise does not constitute an admission of liability alleged in such litigation.\n- g. To the extent they are known, Schedule E/F represents the prepetition amounts owing to counterparties to executory contracts and unexpired leases. Such prepetition amounts, however, may be paid in connection with the assumption or the assumption and assignment of an executory contract or unexpired lease. Additionally, Schedule E/F does not include potential rejection damage claims, if any, of the counterparties to executory contracts and unexpired leases that may be rejected.\n\n### 5. **Schedule G**.\n\nAlthough the Debtor's existing records and information systems to which the Debtor has access have been relied upon to identify and schedule executory contracts and unexpired leases and reasonable efforts have been made to ensure the accuracy of Schedule G, inadvertent errors or omissions may have occurred. The Debtor reserves all rights to dispute the validity, status, or enforceability of any contracts, agreements, or leases set forth in Schedule G and to amend or supplement Schedule G as necessary. The contracts, agreements and leases listed therein may have expired or been modified, amended, or supplemented from time to time by various amendments, restatement, waivers, estoppel certificates, letters, memoranda and other documents, instruments, and\n\n### 18-11500-shl Doc 12 Filed 05/31/18 Entered 05/31/18 23:57:16 Main Document Pg 14 of 36 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 92 of 129\n\nagreements which may not be listed therein. Moreover, due to the seizure of the Servers by the ICO, the Debtor may not have access to all of its contracts and leases and the Schedules and Statements reflect only the contracts and leases to which the Debtor has access.\n\n> a. The presence of a contract or agreement on Schedule G does not constitute an admission as to the existence, validity or enforceability of the contract or agreement, or that such contract or agreement is an executory contract or unexpired lease, and the omission of a contract or agreement from Schedule G does not constitute an admission that a contract or agreement does not exist. The Debtor reserves all rights, claims, and causes of action with respect to the contracts and agreements listed on Schedule G, including the rights to dispute or challenge the characterization or the structure of any transaction document or instrument. Certain executory agreements may not have been memorialized in writing and could be subject to dispute.\n\n### **90. Specific Notes Regarding the Debtor's Statement of Financial Affairs**\n\n- 1. **Statement Question 1.** The Debtor has used reasonable efforts to state the revenue correctly without having access to full records due to the ICO's seizure of the Servers containing the relevant records and information reflecting such information.\n- 2. **Statement Questions 3 and 4**. Due to the seizure of the Servers by the ICO, for purposes of Questions 3 and 4 the Debtor has listed those payments and transfers based on the records to which it has access. There may be other payments and transfers made to parties or during the periods reflected in these questions that are not reflected in the responses thereto because the Debtor does not have access to the relevant records and information to identify such payments and transfers.\n- 3. **Statement Question 7**. The Debtor has made reasonable best efforts to identity all current pending litigation, investigation and other legal actions involving the Debtor. However, certain omissions may have occurred. The inclusion of any legal action in this question does not constitute an admission by the Debtor of any liability, the validity of any litigation or the amount of any potential claim that may result from any claims with respect to any legal action and the amount and treatment of any potential claim resulting from any legal action currently pending or that may arise in the future.\n- 4. **Statement Question 25**. As noted herein, prior to the Petition Date, on April 27, 2018, the former subsidiaries of the Debtor, Anaxi Solutions Inc., Cambridge Analytica Political LLC and Cambridge Analytical Commercial LLC, were merged with the Debtor, with the Debtor remaining as the surviving entity, and, therefore, these entities no longer exist and the Debtor\n\n### 18-11500-shl Doc 12 Filed 05/31/18 Entered 05/31/18 23:57:16 Main Document Pg 15 of 36 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 93 of 129\n\nhad no subsidiaries as of the Petition Date. Nevertheless, out of an abundance of caution the Debtor has listed these entities as entities in which it had an interest.\n\n5. **Statement Questions 28 and 29**. The Debtor has made reasonable best efforts to list the known current and former officers and directors of the Debtor on a review of available books and records and other available information which may not be complete and updated as of the Petition Date. In addition, give the seizure of the Servers and the relevant records contained therein, the Debtor does not have access to the information necessary to provide a complete response to these questions. As such, there may be inadvertent errors or omissions for the Statement in Questions 28 and 29 due to these limitations.\n\n# Exhibit C-5\n\n#### Case 20-32298-KLP Doc 7 Filed 07/11/20 Entered 07/11/20 14:55:39 Desc Main Document Page 2 of 427 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 95 of 129\n\nother foreign jurisdiction, as applicable, nor are they intended to be fully reconciled with the financial statements of each Debtor. Additionally, the Schedules and Statements contain unaudited information that is subject to further review, potential adjustment, and reflect the Debtors' commercially reasonable efforts to report the assets and liabilities of each Debtor on an unconsolidated basis.\n\nIn preparing the Schedules and Statements, the Debtors relied on financial data derived from their books and records that was available at the time of such preparation. Although the Debtors have made commercially reasonable efforts to ensure the accuracy and completeness of the Schedules and Statements, subsequent information or discovery may result in material changes to the Schedules and Statements. As a result, inadvertent errors or omissions may exist. Accordingly, the Debtors and their directors, managers, officers, agents, attorneys and financial advisors do not guarantee or warrant the accuracy or completeness of the data that is provided herein, and shall not be liable for any loss or injury arising out of or caused in whole or in part by the acts, errors, or omissions, whether negligent or otherwise, in procuring, compiling, collecting, interpreting, reporting, communicating, or delivering the information contained herein or the Schedules and Statements. In no event shall the Debtors or their directors, managers, officers, agents, attorneys and financial advisors be liable to any third party for any direct, indirect, incidental, consequential, or special damages (including, but not limited to, damages arising from the disallowance of a potential claim against the Debtors or damages to business reputation, lost business, or lost profits), whether foreseeable or not and however caused, even if the Debtors or their directors, managers, officers, agents, attorneys, and financial advisors are advised of the possibility of such damages.\n\nThe Schedules and Statements have been signed by Stephen Bacica, Principal Accounting Officer of Intelsat S.A., and an authorized signatory at each of the Debtors. In reviewing and signing the Schedules and Statements, Mr. Bacica necessarily relied upon the efforts, statements, and representations of the Debtors' other personnel and professionals. Mr. Bacica has not (and could not have) personally verified the accuracy of each such statement and representation, including, but not limited to, statements and representations concerning amounts owed to creditors, classification of such amounts, and their addresses.\n\nFor the avoidance of doubt, the Debtors reserve all of their rights to amend and supplement the Schedules and Statements as may be necessary or appropriate, but the Debtors and their agents, attorneys and financial advisors expressly do not undertake any obligation to update, modify, revise, or re-categorize the information provided herein, or to notify any third party should the information be updated, modified, revised, or re-categorized, except as required by applicable law or order of the Bankruptcy Court.\n\n### **Global Notes and Overview of Methodology**\n\n**1. Description of the Cases**. On May 13, 2020 (the \"Petition Date\"), the Debtors filed voluntary petitions for relief under chapter 11 of the Bankruptcy Code in the Bankruptcy Court.<sup>3</sup> The chapter 11 cases are being jointly administered under Case No. 20-32299 (KLP). The Debtors continue to operate their businesses and manage their properties as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. On May 15, 2020, an order\n\n<sup>3</sup> Certain Debtors filed their voluntary petitions on May 14, 2020.\n\n#### Case 20-32298-KLP Doc 7 Filed 07/11/20 Entered 07/11/20 14:55:39 Desc Main Document Page 3 of 427 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 96 of 129\n\nwas entered directing joint administration of these chapter 11 cases [Docket No. 89]. The Debtors have not been substantively consolidated and accordingly, each Debtor has filed its own Schedules and Statements. The asset information provided herein, except as otherwise noted, represents the asset data of each Debtor as of April 30, 2020, the date of the Debtors' month end closure to their balance sheet, and the liability data of each Debtor as of the close of business on the Petition Date.\n\n- **2. Global Notes Control**. Disclosure of information in one or more Schedules, one or more Statements, or one or more exhibits or attachments to the Schedules or Statements, even if incorrectly placed, shall be deemed to be disclosed in the correct Schedules, Statements, exhibits, or attachments. In the event that the Schedules and Statements differ from the Global Notes, the Global Notes shall control.\n- **3. Reservations and Limitations**. Commercially reasonable efforts were made to prepare and file complete and accurate Schedules and Statements. However, as noted above, inadvertent errors or omissions may exist. The Debtors reserve all rights to amend and supplement the Schedules and Statements as may be necessary or appropriate but do not undertake any obligation to do so, except as required by applicable law. Nothing contained in the Schedules and Statements constitutes a waiver of any of the Debtors' rights or an admission of any kind with respect to these chapter 11 cases, including, but not limited to, any claims against the Debtors, any rights or claims of the Debtors against any third party or any issues involving substantive consolidation, equitable subordination, or defenses or causes of action arising under the provisions of chapter 5 of the Bankruptcy Code or any other relevant applicable bankruptcy or non-bankruptcy laws to recover assets or avoid transfers. Any specific reservation of rights contained elsewhere in the Global Notes does not limit in any respect the general reservation of rights contained in this paragraph. Nothing contained in the Schedules and Statements or the Global Notes is intended as, or should be construed as, an admission or stipulation of the validity of any claim against the Debtors, any assertion made therein or herein, or a waiver of the Debtors' rights to dispute any claim or assert any cause of action or defense against any party.\n\t- (a) **Net Book Value of Assets.** Unless otherwise indicated, the Debtors' Schedules and Statements reflect net book values as of April 30, 2020. For the avoidance of doubt, nothing contained in the Schedules and Statements is indicative of the Debtors' enterprise value. Book values of assets prepared in accordance with GAAP generally do not reflect the current performance of the assets and may differ materially from the actual value and/or performance of the underlying assets. As such, the value listed in these Schedules and Statements cannot be, and was not, used to determine the Debtors' enterprise valuation.\n\t- (b) **Recharacterization and Classifications**.The Debtors have made commercially reasonable efforts to correctly characterize, classify, categorize, and designate the claims, assets, executory contracts, unexpired leases, and other items reported in the Schedules and Statements. However, the Debtors may have improperly characterized, classified, categorized, designated, or omitted certain items due to the complexity and size of the Debtors' business. Accordingly, the Debtors reserve all of their rights to recharacterize, reclassify, recategorize, redesignate, add, or delete items reported in\n\n#### Case 20-32298-KLP Doc 7 Filed 07/11/20 Entered 07/11/20 14:55:39 Desc Main Document Page 4 of 427 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 97 of 129\n\nthe Schedules and Statements at a later time as necessary or appropriate, including, without limitation, whether contracts or leases listed herein were deemed executory or unexpired as of the Petition Date and remain executory and unexpired postpetition.\n\n- (c) **Classifications**.Listing (i) a claim on Schedule D as \"secured,\" (ii) a claim on Schedule E/F as \"priority\" or \"unsecured,\" or (iii) a contract on Schedule G as \"executory\" or \"unexpired\" does not constitute an admission by the Debtors of the legal rights of the claimant or contract counterparty or a waiver of the Debtors' rights to recharacterize or reclassify such claim or contract.\n- (d) **Claims Description**.Any failure to designate a claim in the Schedules and Statements as \"contingent,\" \"unliquidated,\" or \"disputed\" does not constitute an admission by the Debtors that such claim or amount is not \"contingent,\" \"unliquidated,\" or \"disputed.\" The Debtors reserve all of their rights to dispute, or to assert offsets or defenses to, any claim reflected on their Schedules or Statements on any grounds, including, but not limited to, amount, liability, priority, status, or classification, or to otherwise subsequently designate any claim as \"contingent,\" \"unliquidated,\" or \"disputed.\" Moreover, the Debtors reserve all of their rights to amend their Schedules and Statements as necessary and appropriate. Listing a claim does not constitute an admission of liability by the Debtors.\n- (e) **Estimates and Assumptions**. The preparation of the Schedules and Statements required the Debtors to make reasonable estimates and assumptions with respect to the reported amounts, including but not limited to, amounts of assets and liabilities, the amount of contingent assets and contingent liabilities on the date of filing the Schedules and Statements, and the reported amounts of revenues and expenses during the applicable reporting periods. Actual results could differ materially from such estimates. The Debtors reserve all rights to amend the reported amounts of assets and liabilities, contingent assets and contingent liabilities, and revenues and expenses to reflect changes in those estimates or assumptions.\n- (f) **Causes of Action**. Despite their commercially reasonable efforts to identify all known assets, the Debtors may not have listed all of their causes of action (filed or potential) against third parties as assets in their Schedules and Statements, including, without limitation, avoidance actions arising under chapter 5 of the Bankruptcy Code and actions under other relevant bankruptcy and non-bankruptcy laws to recover assets. The Debtors reserve all of their rights with respect to any cause of action (including avoidance actions), controversy, right of setoff, cross claim, counterclaim, or recoupment and any claim on contracts or for breaches of duties imposed by law or in equity, demand, right, action, lien, indemnity, guaranty, suit, obligation, liability, damage, judgment, account, defense, power, privilege, license, and franchise of any kind or character whatsoever, known, unknown, fixed or contingent, matured or unmatured, suspected or unsuspected, liquidated or unliquidated, disputed or undisputed, secured or unsecured, assertable directly or derivatively, whether arising before, on, or after the Petition Date, in contract or in tort, in law or in equity, or pursuant to any other theory of law (collectively, \"Causes of Action\") they may have, and neither these Global Notes nor the Schedules and Statements shall be deemed a\n\nwaiver of any claims or Causes of Action or in any way prejudice or impair the assertion of such claims or Causes of Action.\n\n- (g) **Intellectual Property Rights**. Exclusion of certain intellectual property shall not be construed to be an admission that such intellectual property rights have been abandoned, have been terminated, or otherwise have expired by their terms, or have been assigned or otherwise transferred pursuant to a sale, acquisition, or other transaction. Conversely, inclusion of certain intellectual property shall not be construed to be an admission that such intellectual property rights have not been abandoned, have not been terminated, or otherwise have not expired by their terms, or have not been assigned or otherwise transferred pursuant to a sale, acquisition, or other transaction. The Debtors have made every effort to attribute intellectual property to the rightful Debtor owner, however, in some instances, intellectual property owned by one Debtor may, in fact, be owned by another. Accordingly, the Debtors reserve all of their rights with respect to the legal status of any and all intellectual property rights.\n- (h) **Insiders**. For purposes of the Schedules and Statements, the Debtors defined \"insiders\" pursuant to section 101(31) of the Bankruptcy Code as: (a) directors; (b) officers; (c) persons in control of the Debtors; (d) relatives of the Debtors' directors, officers or persons in control of the Debtors; and (e) debtor/non-debtor affiliates of the foregoing. The Debtors have limited the listing of insider officers to \"executive officers\" consistent with Securities and Exchange Commission (the \"SEC\") filings, in control of the Debtors.\n\nThe listing of a party as an insider for purposes of the Schedules and Statements is not intended to be, nor should it be, construed as an admission of any fact, right, claim, or defense, and all such rights, claims, and defenses are hereby expressly reserved. Persons listed as \"insiders\" have been included for informational purposes only. The Debtors do not take any position with respect to: (i) such person's influence over the control of the Debtors; (ii) the management responsibilities or functions of such individual; (iii) the decision-making or corporate authority of such individual; or (iv) whether such individual could successfully argue that he or she is not an \"insider\" under applicable law, including the federal securities laws, or with respect to any theories of liability or for any other purpose.\n\n### **4. Methodology**.\n\n(a) **Basis of Presentation**. For financial reporting purposes, the Debtors and certain of their non-Debtor affiliates ordinarily prepare consolidated financial statements. Combining the assets and liabilities set forth in the Debtors' Schedules and Statements would result in amounts that would be substantially different from financial information that would be prepared on a consolidated basis under GAAP. Therefore, these Schedules and Statements do not purport to represent financial statements prepared in accordance with GAAP or any other generally accepted accounting principles of foreign jurisdictions, as applicable, nor are they intended to fully reconcile to the financial statements prepared by the Debtors. Unlike the consolidated financial statements, the Schedules and Statements reflect the assets and liabilities of each separate Debtor, except where otherwise indicated. Accordingly, the totals listed in the Schedules will likely differ, at times materially, from the consolidated financial reports prepared by the Debtors for financial reporting purposes or otherwise.\n\nThe Schedules and Statements are not intended to be fully reconciled with the financial statements of each Debtor. Additionally, the Schedules and Statements contain unaudited information that is subject to further review and potential adjustment, and reflect the Debtors' commercially reasonable efforts to report the assets and liabilities of each Debtor on an unconsolidated basis. Moreover, given, among other things, the uncertainty surrounding the collection and ownership of certain assets and the valuation and nature of certain liabilities, to the extent that a Debtor shows more assets than liabilities, this is not an admission that the Debtor was solvent as of the Petition Date or at any time prior to the Petition Date. Likewise, to the extent a Debtor shows more liabilities than assets, this is not an admission that the Debtor was insolvent at the Petition Date or any time prior to the Petition Date.\n\n- (b) **Confidential or Sensitive Information**. There may be instances in the Schedules and Statements where the Debtors deemed it necessary and appropriate to redact from the public record, information such as names, addresses, or amounts. Typically, the Debtors have used this approach because of an agreement between the Debtors and a third party, local restrictions on disclosure, concerns about the confidential or commercially sensitive nature of certain information, or concerns for the privacy of an individual (including as authorized by the *Order (A) Extending Time to File Schedules and Statements of Financial Affairs and Rule 2015.3 Reports, (B) Authorizing the Debtors to File a Consolidated List of Creditors in Lieu of Submitting a Separate Mailing Matrix for Each Debtor, (C) Authorizing the Debtors to File a Consolidated List of the Debtors' Forty Largest Unsecured Creditors, (D) Waiving the Requirement to File a List of Equity Security Holders, (E) Authorizing the Debtors to Redact Certain Personal Identification Information, and (F) Granting Related Relief* [Docket No. 129] (the \"Creditor Matrix Order\"). The alterations were limited to only what is necessary to protect the Debtors or a third party.\n- (c) **Duplication**. Certain of the Debtors' assets, liabilities, and prepetition payments may properly be disclosed in multiple parts of the Statements and Schedules. To the extent these disclosures would be duplicative, the Debtors have determined to only list such assets, liabilities, and prepetition payments once.\n- (d) **Executory Contracts**. Although the Debtors made diligent efforts to attribute an executory contract to its rightful Debtor, in certain instances, the Debtors may have inadvertently failed to do so. Accordingly, the Debtors reserve all of their rights with respect to the named parties of any and all executory contracts, including the right to amend Schedule G.\n- (e) **Umbrella or Master Agreements**. Contracts listed in the Schedules and Statements may be umbrella or master agreements that cover relationships with some or all of the Debtors. Where relevant, such agreements have been listed in the Schedules and Statements only of the Debtor that signed the original umbrella or master agreement.\n\n#### Case 20-32298-KLP Doc 7 Filed 07/11/20 Entered 07/11/20 14:55:39 Desc Main Document Page 7 of 427 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 100 of 129\n\n- (f) **Leases**. The Debtors have not included in the Schedules and Statements the future obligations of any capital or operating leases. To the extent that there was an amount outstanding as of the Petition Date, the creditor has been included on Schedule F of the Schedules.\n- (g) **Valuation**. It would be prohibitively expensive, unduly burdensome, and an inefficient use of estate assets for the Debtors to obtain current market valuations of all of their assets. Accordingly, unless otherwise indicated, net book values as of April 30, 2020 are reflected on the Schedules and Statements. Exceptions to this include operating cash and certain other assets. Operating cash is presented at bank balance as of the Petition Date, and intercompany receivables are presented as the balance as of the Petition Date. Certain other assets, such as investments in subsidiaries and other intangible assets, are listed at undetermined amounts, as the net book values may differ materially from fair market values. Amounts ultimately realized may vary from net book value (or whatever value was ascribed) and such variance may be material. Accordingly, the Debtors reserve all of their rights to amend or adjust the value of each asset set forth herein. In addition, the amounts shown for total liabilities exclude items identified as \"unknown\" or \"undetermined,\" and, thus, ultimate liabilities may differ materially from those stated in the Schedules and Statements. Also, assets that have been fully depreciated or that were expensed for accounting purposes either do not appear in these Schedules and Statements or are listed with a zero-dollar value, as such assets have no net book value. The omission of an asset from the Schedules and Statements does not constitute a representation regarding the ownership of such asset, and any such omission does not constitute a waiver of any rights of the Debtors with respect to such asset. Nothing in the Debtors' Schedules and Statements shall be, or shall be deemed to be, an admission that any Debtor was solvent or insolvent as of the Petition Date or any time prior to the Petition Date.\n- (h) **Property and Equipment**. Unless otherwise indicated, owned property and equipment are stated at net book value. The Debtors may lease furniture, fixtures, and equipment from certain third-party lessors. To the extent possible, any such leases are set forth in the Schedules and Statements. Nothing in the Schedules and Statements is or shall be construed as an admission as to the determination as to the legal status of any lease (including whether any lease is a true lease or a financing arrangement), and the Debtors reserve all of their rights with respect to same.\n- (i) **Undetermined Amounts**. The description of an amount as \"undetermined\" is not intended to reflect upon the materiality of such amount.\n- (j) **Unliquidated Amounts**. Amounts that could not be fairly or readily quantified by the Debtors are scheduled as \"unliquidated.\"\n- (k) **Totals**. All totals that are included in the Schedules and Statements represent totals of all the known amounts included in the Schedules and Statements. To the extent there are unknown or undetermined amounts, the actual total may be different than the listed total. The description of an amount as \"unknown\" or \"undetermined\" is not intended to reflect upon the materiality of such amount. To the extent a Debtor is a guarantor\n\n#### Case 20-32298-KLP Doc 7 Filed 07/11/20 Entered 07/11/20 14:55:39 Desc Main Document Page 8 of 427 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 101 of 129\n\nof debt held by another Debtor, the amounts reflected in these Schedules are inclusive of each Debtor's guarantor obligations.\n\n(l) **Allocation of Liabilities**. The Debtors have sought to allocate liabilities between the prepetition and postpetition periods based on the information and research that was conducted in connection with the preparation of the Schedules and Statements. As additional information becomes available and further research is conducted, the allocation of liabilities between prepetition and postpetition periods may change. The Debtors reserve the right to amend the Schedules and Statements as they deem appropriate in this regard.\n\nThe liabilities listed on the Schedules do not reflect any analysis of claims under section 503(b)(9) of the Bankruptcy Code. Accordingly, the Debtors reserve all of their rights to dispute or challenge the validity of any asserted claims under section 503(b)(9) of the Bankruptcy Code or the characterization of the structure of any such transaction or any document or instrument related to any creditor's claim.\n\n- (m) **Paid Claims**. Pursuant to certain orders of the Bankruptcy Court entered in the Debtors' chapter 11 cases entered on or about May 15, 2020 (collectively, the \"First Day Orders\"), the Debtors were authorized (but not directed) to pay, among other things, certain prepetition claims of employees, lienholders, customer obligations, claimants under section 503(b)(9) of the Bankruptcy Code, and taxing authorities. Accordingly, certain prepetition liabilities that have been reduced by postpetition payments made on account of prepetition liabilities have been omitted from the Schedules and Statements. To the extent the Debtors pay any of the claims listed in the Schedules and Statements pursuant to any orders entered by the Bankruptcy Court, the Debtors reserve all of their rights to amend or supplement the Schedules and Statements or take other action as is necessary or appropriate to avoid overpayment of or duplicate payments for any such liabilities. In addition and regardless of whether such claims are listed in the Schedules and Statements, to the extent claims are paid pursuant to an order of the Bankruptcy Court (including the First Day Orders), the Debtors reserve all rights to amend or supplement their Schedules and Statements.\n- (n) **Other Paid Claims**. To the extent the Debtors have reached any postpetition settlement with a vendor or other creditor, the terms of such settlement will prevail, supersede amounts listed in the Debtors' Schedules and Statements, and shall be enforceable by all parties, subject to any necessary Bankruptcy Court approval. To the extent the Debtors pay any of the claims listed in the Schedules and Statements pursuant to any orders entered by the Bankruptcy Court, the Debtors reserve all rights to amend and supplement the Schedules and Statements and take other action, such as filing claims objections, as is necessary and appropriate to avoid overpayment of or duplicate payments for such liabilities. Nothing contained herein should be deemed to alter the rights of any party in interest to contest a payment made pursuant to an order of the Bankruptcy Court where such order preserves the right to contest.\n- (o) **Credits and Adjustments**. The claims of individual creditors for, among other things, goods, products, services, or taxes are listed as the amounts entered on the Debtors'\n\n#### Case 20-32298-KLP Doc 7 Filed 07/11/20 Entered 07/11/20 14:55:39 Desc Main Document Page 9 of 427 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 102 of 129\n\nbooks and records and may either (a) not reflect credits, allowances, or other adjustments due from such creditors to the Debtors or (b) be net of accrued credits, allowances, or other adjustments that are actually owed by a creditor to the Debtors on a postpetition basis on account of such credits, allowances, or other adjustments earned from prepetition payments and postpetition payments, if applicable. The Debtors reserve all of their rights with regard to such credits, allowances, and other adjustments, including the right to assert claim objections and/or setoffs with respect to the same.\n\n(p) **Intercompany Claims**. Receivables and payables among and between the Debtors and (i) other Debtors or (ii) their non-Debtor affiliates, are reported on Statement 4, Schedule A/B, and Schedule E/F, respectively, per the Debtors' unaudited books and records. As described more fully in the *Debtors' Motion for Entry of Interim and Final Orders (A) Authorizing the Debtors to (I) Continue to Operate Their Cash Management System, (II) Maintain Existing Business Forms and Books and Records, and (III) Perform Intercompany Transactions and Granting Administrative Expense Status to Intercompany Transactions and (B) Granting Related Relief* [Docket No. 8] (the \"Cash Management Motion\"), the Debtors engage in a range of intercompany transactions in the ordinary course of business. Pursuant to the *Final Order (A) Authorizing the Debtors to (I) Continue to Operate Their Cash Management System, (II) Maintain Existing Business Forms and Books and Records, and (III) Perform Intercompany Transactions and Granting Administrative Expense Status To Intercompany Transactions and (B) Granting Related Relief* [Docket No. 260] (the \"Cash Management Order\"), the Bankruptcy Court has granted the Debtors authority to continue to engage in intercompany transactions in the ordinary course of business subject to certain limitations set forth therein. Thus, intercompany balances as of the Petition Date, as set forth on Statement 4 and in Schedule A/B and Schedule E/F may not accurately reflect current positions.\n\nThe Debtors have also provided a schedule of historical intercompany transactions from May 2014 between Debtor entities Intelsat S.A., Intelsat Investment Holdings S.a.r.l., Intelsat Holdings S.A., Intelsat Investments S.A., Intelsat (Luxembourg) S.A., Intelsat Envision Holdings LLC, Intelsat Connect Finance S.A., and Intelsat Jackson Holdings S.A., available at http\n\nThe listing of any amounts with respect to such receivables and payables is not, and should not be construed as, an admission of the characterization of such balances as debt, equity, or otherwise or an admission as to the validity of such receivables and payables. For the avoidance of doubt, the Debtors reserve all rights, claims, and defenses in connection with any and all intercompany receivables and payables, including, but not limited to, with respect to the characterization of intercompany claims, loans, and notes. Without limiting the generality of the foregoing, certain intercompany receivables and payables among and between the Debtors have been consolidated and netted in the Debtors' books and records. Such treatment is not, and should not be construed as, an admission or conclusion of the Debtors regarding the allowance, classification, characterization of the amount and/or validity or priority of any such intercompany receivables and payables or the validity of any netting or\n\n#### Case 20-32298-KLP Doc 7 Filed 07/11/20 Entered 07/11/20 14:55:39 Desc Main Document Page 10 of 427 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 103 of 129\n\noffsets per the Debtors' books and records. The Debtors take no position in these Schedules and Statements as to whether any such amounts would be allowed as a claim or an interest, or not all allowed at all. The listing of these amounts is not necessarily indicative of the ultimate recovery, if any, on any intercompany asset account or the impairment or claim status of any intercompany liability account. The Debtors reserve all rights to later change the amounts, characterization, classification, categorization, or designation of intercompany accounts reported in the Schedules and Statements.\n\nIn addition, certain of the Debtors act on behalf of other Debtors. Commercially reasonable efforts have been made to indicate the ultimate beneficiary of a payment or obligation. Whether a particular payment or obligation was incurred by the entity actually making the payment or incurring the obligation is a complex question of applicable non-bankruptcy law, and nothing herein constitutes an admission that any Debtor entity is an obligor with respect to any such payment. The Debtors reserve all rights to reclassify any payment or obligation as attributable to another entity and all rights with respect to the proper accounting and treatment of such payments and liabilities.\n\nAs more fully described in the Cash Management Motion, the Debtors recorded numerous intercompany transactions in their books and records each month, including cash transfers and journal entries. Instead of listing each of these numerous transactions and entries in their Statements and Schedules for each month, the Debtors have included monthly balances and net activity for the one year prior to the Petition Date. In addition, the Debtors have separately listed any cash payments between Debtors and between Debtors and non-Debtor affiliates. These cash transactions are also recorded in the net monthly activity listing in the Debtors' books and records.\n\n- (q) **Guarantees and Other Secondary Liability Claims**. The Debtors have used commercially reasonable efforts to locate and identify guarantees and other secondary liability claims (collectively, \"Guarantees\") in each of their executory contracts, unexpired leases, secured financings, debt instruments, and other such agreements. Where such Guarantees have been identified, they have been included in the relevant Schedule G and Schedule H for the Debtor or Debtors affected by such Guarantees. However, certain Guarantees embedded in the Debtors' executory contracts, unexpired leases, secured financings, debt instruments, and other such agreements may have been inadvertently omitted. Thus, the Debtors reserve all of their rights to amend the Schedules to the extent that additional Guarantees are identified.\n- (r) **Claims of Third-Party Related Entities**. While the Debtors have made every effort to properly classify each claim listed in the Schedules as being either disputed or undisputed, liquidated or unliquidated, and contingent or noncontingent, the Debtors have not been able to fully reconcile all payments made to certain third parties and their related entities on account of the Debtors' obligations to the same. Thus, the Debtors reserve all of their rights with respect to disputed claims.\n- (s) **Excluded Assets and Liabilities**. The Debtors have excluded certain categories of assets, tax accruals, and liabilities from the Schedules and Statements, including, but\n\n#### Case 20-32298-KLP Doc 7 Filed 07/11/20 Entered 07/11/20 14:55:39 Desc Main Document Page 11 of 427 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 104 of 129\n\nnot limited to: certain deferred charges, accounts, or reserves recorded only for purposes of complying with the requirements of GAAP; deferred tax assets and liabilities; goodwill and other intangibles; deferred revenue accounts; and certain accrued liabilities including, but not limited to, accrued salaries and employee benefits. The Debtors also have excluded rejection damage claims of counterparties to executory contracts and unexpired leases that may or may not be rejected, to the extent such damage claims exist. In addition and as set forth above, the Debtors may have excluded amounts for which the Debtors have been granted authority to pay pursuant to a First Day Order or other order that may be entered by the Bankruptcy Court. Also, certain immaterial assets and liabilities may have been excluded.\n\n- (t) **Liens**. The inventories, property, and equipment listed in the Schedules and Statements are presented without consideration of any mechanic's, materialmen, or similar liens that may attach (or have attached) to such inventories, property, and equipment, and the Debtors reserve all of their rights with respect to such liens.\n- (u) **Currency**. Unless otherwise indicated, all amounts are reflected in U.S. dollars.\n- (v) **Setoffs**. The Debtors incur certain setoffs and other similar rights during the ordinary course of business. Offsets in the ordinary course can result from various items, including, without limitation, intercompany transactions, pricing discrepancies, refunds, and other disputes between the Debtors and their suppliers. These offsets and other similar rights are consistent with the ordinary course of business in the Debtors' industry and are not tracked separately. Therefore, although such offsets and other similar rights may have been accounted for when certain amounts were included in the Schedules, offsets are not independently accounted for, and as such, are excluded from the Schedules. In addition, some amounts listed in the Schedules and Statements may have been affected by setoffs or nettings by third parties of which the Debtors are not yet aware. The Debtors reserve all rights to challenge any setoff and/or recoupment rights that may be asserted.\n- (w) **Employee Addresses**. Employee addresses have been removed from entries listed throughout the Schedules and Statements, where applicable, and certain employee names have been removed, pursuant to the Creditor Matrix Order.\n\n### **5. Specific Schedules Disclosures**.\n\n(a) **Schedule A/B, Part 1 – Cash and Cash Equivalents.** Details with respect to the Debtors' cash management system and bank accounts are provided in the Cash Management Motion and Cash Management Order.\n\nThe Debtors' cash balances are listed as of the Petition Date, May 13, 2020, at bank balances.\n\n(b) **Schedule A/B, Part 2 – Deposits and Prepayments.** The Bankruptcy Court, pursuant to *Final Order (A)(I) Approving the Debtors' Proposed Adequate Assurance of Payment for Future Utility Services, (II) Approving the Debtors' Proposed Procedures for Resolving Additional Assurance Requests, (III) Prohibiting Utility Providers from*\n\n#### Case 20-32298-KLP Doc 7 Filed 07/11/20 Entered 07/11/20 14:55:39 Desc Main Document Page 12 of 427 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 105 of 129\n\n*Altering, Refusing, or Disconnecting Services, and (IV) Authorizing Fee Payments to the Debtors' Third-Party Utility Service Vendor and (B) Granting Related Relief* [Docket No. 280], authorized the Debtors to provide adequate assurance of payment for future utility services. In addition, certain retainers or deposits reflect payments to professionals made by a certain Debtor entity, but may be subject to applicable allocation amongst the Debtors. The retainers and deposits are listed as of the Petition Date, May 13, 2020.\n\n- (c) **Schedule A/B, Part 3 – Accounts Receivable, Item 11.** The Debtors' reported accounts receivable include amounts that may be uncollectible. Notwithstanding the foregoing, the Debtors have used reasonable efforts to deduct doubtful or uncollectible accounts. The Debtors are unable to determine with certainty what amounts will actually be collected.\n- (d) **Schedule A/B, Part 4 – Investments; Non-Publicly Traded Stock and Interests in Incorporated and Unincorporated Businesses, including any Interest in an LLC, Partnership, or Joint Venture.** Ownership interests in subsidiaries, partnerships, joint ventures and investments in non-publicly traded securities have been listed in Schedule A/B, Part 4, as undetermined amounts on account of the fact that the fair market value of such ownership is dependent on numerous variables and factors and may differ significantly from their net book value.\n- (e) **Schedule A/B, Part 7 – Office Furniture, Fixtures, and Equipment; and Collectibles.** Dollar amounts are presented net of accumulated depreciation and other adjustments.\n- (f) **Schedule A/B, Part 8 – Machinery, Equipment, and Vehicles.** For those Debtors that own machinery, equipment and vehicles, dollar amounts are presented net of accumulated depreciation and other adjustments. Due to the volume, the individual fixed asset schedules have not been included in Schedule A/B, Part 8.\n- (g) **Schedule A/B, Part 9 – Real Property.** For those Debtors that own real property, such owned real estate is reported at book value, net of accumulated depreciation. Any buildings and land improvements are listed on Schedule A/B, Part 9, independent of whether the real property to which the building or land improvement is connected is Debtor-owned property. The Debtors may have listed certain assets as real property when such assets are in fact personal property, or the Debtors may have listed certain assets as personal property when such assets are in fact real property. The Debtors reserve all of their rights to recategorize and/or recharacterize such asset holdings to the extent the Debtors determine that such holdings were improperly listed.\n- (h) **Schedule A/B, Part 10 – Intangibles and Intellectual Property, Items 59-66.** The Debtors review goodwill and other intangible assets having indefinite lives for impairment annually or when events or changes in circumstances indicate the carrying value of these assets might exceed their current fair values. Given the chapter 11 filing, results from an impairment test were unavailable at the time that the Schedules and Statements were prepared, and therefore several of the Debtors' intangible asset values\n\n#### Case 20-32298-KLP Doc 7 Filed 07/11/20 Entered 07/11/20 14:55:39 Desc Main Document Page 13 of 427 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 106 of 129\n\nmay be listed as undetermined. The Debtors report intellectual property assets as net book value based on the Debtors' books and records whenever applicable. For purposes of the Schedules, the Debtors have listed goodwill and customer lists only at entities for which these assets are recorded on their books. The exclusion of listing similar assets at additional Debtors should not be construed as an admission that other Debtors do not possess similar assets.\n\n- (i) **Schedule A/B, Part 11 – All Other Assets.** Dollar amounts are presented net of impairments and other adjustments.\n\t- (i) *Item 72 – Tax Refunds and Unused Net Operating Losses (NOLs).* The Debtors may receive refunds for sales and use tax at various times throughout their fiscal year. As of the Petition Date, however, certain of these amounts are unknown to the Debtors and, accordingly, may not be listed on Schedule A/B. Additionally, the Debtors may be entitled to apply certain net operating losses or other tax attributes. The Debtors have provided a summary of certain of their tax attributes and related considerations in Item 72.\n\t- (ii) *Item 73 – Interests in Insurance Policies or Annuities.* A list of the Debtors' insurance policies and related information is available in the *Debtors' Motion for Entry of Interim and Final Orders (A) Authorizing the Debtors to (I) Maintain, Renew, or Supplement Their Insurance Policies and Honor All Obligations In Respect thereof, and (II) Maintain, Renew, or Supplement Their Surety Bond Program, and (B) Granting Related Relief* [Docket No. 13]. The Debtors believe that there is little or no cash value to the vast majority of such insurance policies.\n\t- (iii) *Items 74 and 75 – Causes of action against third parties (whether or not a lawsuit has been filed) and other contingent and unliquidated claims or causes of action of every nature, including counterclaims of the debtors and rights to set off claims.* The Debtors attempted to list known causes of action and other claims. Potential preference actions and/or fraudulent transfer actions were not listed because the Debtors have not completed an analysis of such potential claims. The Debtors' failure to list any cause of action, claim, or right of any nature is not an admission that such cause of action, claim, or right does not exist, and should not be construed as a waiver of such cause of action, claim, or right. In addition, the Debtors have described the potential right to receive certain payments in connection with the relocation of satellite operations in the lower 300 MHz spectrum of the \"C-band\" within the contiguous United States in Item 75.\n\t- (iv) *Item 77 – Other property of any kind not already listed***.** The Debtors have included intercompany receivables as of the Petition Date. In addition, the Debtors are party to numerous Frequency Coordination Agreements (\"FCA\") with other satellite operators which establish technical specifications between the parties for operating satellites within specific shared radio frequencies. The omission of a specific listing of FCAs within the Schedules should not be\n\n#### Case 20-32298-KLP Doc 7 Filed 07/11/20 Entered 07/11/20 14:55:39 Desc Main Document Page 14 of 427 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 107 of 129\n\nconstrued as an admission that these agreements are not assets and are or are not executory contracts.\n\n- (v) *Executory Contracts and Unexpired Leases***.** The Debtors have listed their executory contracts and unexpired leases on Schedule G. The Debtors reserve all of their rights with respect to any and all executory contracts and unexpired leases, including whether such agreements are or are not executory contracts and the right to amend Schedule G.\n- (j) **Schedule D – Creditors Who Have Claims Secured by Property**. Except as otherwise agreed pursuant to a stipulation or order entered by the Bankruptcy Court, the Debtors reserve their rights to dispute or challenge the validity, perfection, or immunity from avoidance of any lien purported to be granted or perfected in any specific asset for the benefit of a secured creditor listed on a Debtor's Schedule D. Moreover, although the Debtors may have scheduled claims of various creditors as secured claims, the Debtors reserve all rights to dispute or challenge the secured nature of any such creditor's claim or the characterization of the nature or structure of any such transaction or any document or instrument (including without limitation, any intercompany agreement) related to such creditor's claim.\n\nIn certain instances, a Debtor may be a co-obligor, co-mortgagor, or guarantor with respect to scheduled claims of other Debtors. No claim set forth on Schedule D of any Debtor is intended to acknowledge claims of creditors that are or may be otherwise satisfied or discharged.\n\nSchedule D does not include beneficiaries of letters of credit. Although the claims of these parties may be secured by a letter of credit, the Debtors' obligations under the letters of credit run to the issuers thereof, and not to the beneficiaries thereof.\n\nThe descriptions provided in Schedule D are intended only to be a summary. Reference to the applicable loan agreements and related documents is necessary for a complete description of the collateral and the nature, extent and priority of any liens. Nothing in these Global Notes or the Schedules and Statements shall be deemed a modification or interpretation of the terms of such agreements or documents.\n\nExcept as specifically stated herein, real property lessors, utility companies, and other parties which may hold security deposits have not been listed on Schedule D. The Debtors have not included parties that may believe their claims are secured through setoff rights or inchoate statutory lien rights.\n\nDetailed descriptions of the Debtors' prepetition debt structure and descriptions of collateral relating to the debt contained on Schedule D are contained in the *Debtors' Motion for Entry of a Final Order (A) Authorizing the Debtors to Obtain Postpetition Financing, (B) Granting Liens and Superpriority Administrative Expense Claims, (C) Granting Adequate Protection to the Prepetition Secured Parties, (D) Modifying the Automatic Stay, and (E) Granting Related Relief* [Docket No. 74].\n\n#### Case 20-32298-KLP Doc 7 Filed 07/11/20 Entered 07/11/20 14:55:39 Desc Main Document Page 15 of 427 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 108 of 129\n\n- (k) **Schedule E/F – Creditors Who Hold Unsecured Claims.** Schedule E/F does not include certain deferred charges, deferred liabilities, accruals, or general reserves. Such amounts are, however, reflected on the Debtors' books and records as required in accordance with GAAP. Such accruals are general estimates of liabilities and do not represent specific claims as of the Petition Date. The Debtors have made every effort to include as contingent, unliquidated, or disputed the claim of any vendor not included on the Debtors' open accounts payable that is associated with an account that has an accrual or receipt not invoiced.\n\t- (i) *Part 1 – Creditors with Priority Unsecured Claims***.** The listing of a claim on Schedule E/F, Part 1, does not constitute an admission by the Debtors that such claim or any portion thereof is entitled to priority treatment under section 507 of the Bankruptcy Code. The Debtors reserve all of their rights to dispute the amount and the priority status of any claim on any basis at any time.\n\nPursuant to the *Final Order (A) Authorizing the Payment of Certain Prepetition Taxes and Fees and (B) Granting Related Relief* [Docket No. 277] (the \"Taxes Order\"), the Debtors have been granted the authority to pay certain tax liabilities that accrued prepetition. Accordingly, any unsecured priority claims based upon prepetition tax accruals that have been paid or may be paid pursuant to the Taxes Order or pursuant to further Bankruptcy Court order are not listed in Schedule E. The Debtors believe that any undisputed tax claims for prepetition amounts, whether allowable as a priority or nonpriority claim have been or will be satisfied.\n\nMoreover, in lieu of listing all of the Debtors' possible taxing authorities for notice purposes in Schedule E/F, the Debtors have only listed those taxing authorities with which the Debtors have pending audits.\n\nThe listing of a claim on Schedule E/F, Part 1, does not constitute an admission by the Debtors that such claim or any portion thereof is entitled to priority status.\n\nPursuant to the *Final Order (A) Authorizing the Debtors to (I) Pay Prepetition Wages, Compensation, and Benefit Obligations and (II) Continue Employee Compensation and Benefits Programs, and (B) Granting Related Relief*  [Docket No. 262] (the \"Final Wages Order\"), the Debtors received final authority to pay, in their discretion, certain prepetition obligations, including, without limitation, obligations related to employee wages and other employee benefits, in the ordinary course of business. Accordingly, no undisputed, prepetition claims of non-insiders related to employee wages and other employee benefits that have been paid or may be paid pursuant to the Final Wages Order or pursuant to further Bankruptcy Court order is listed in Schedule E/F Part 1.\n\n(ii) *Part 2 – Creditors with Nonpriority Unsecured Claims***.** The liabilities identified in Schedule E/F, Part 2, are derived from the Debtors' books and\n\n#### Case 20-32298-KLP Doc 7 Filed 07/11/20 Entered 07/11/20 14:55:39 Desc Main Document Page 16 of 427 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 109 of 129\n\nrecords. The Debtors made a commercially reasonable effort to set forth their unsecured obligations, although the actual amount of claims against the Debtors may vary from those liabilities represented on Schedule E/F, Part 2. The listed liabilities may not reflect the correct amount of any unsecured creditor's allowed claims or the correct amount of all unsecured claims.\n\nThe Debtors generally allocate individual liabilities to particular Debtors. However, in certain cases, it would be a time-consuming and inefficient use of estate resources, or impracticable, to assign a given liability to a particular Debtor based on a contractual obligation. Instead, the Schedules reflect the liability based on the Debtors' books and records.\n\nCertain Debtors have historically repurchased certain publicly-traded thirdparty Company debt on the open market. The Debtors have listed the gross amount of third-party debt on their Schedules and have indicated amounts owed to an affiliate (if any) within the description of such debt (and have not listed the debt as an intercompany payable). The Debtors have listed the intercompany receivable for such purchased debt at the par value (gross amount) of such debt although the purchase may have been made at less than par value.\n\nSchedule E/F, Part 2 (Statements Part 3, Question 7), contains information regarding threatened or pending litigation involving the Debtors. The amounts for these threatened or pending claims are listed as \"undetermined\" and are marked as contingent, unliquidated, and disputed in the Schedules and Statements.\n\nSchedule E/F, Part 2, reflects certain prepetition amounts owing to counterparties to executory contracts and unexpired leases. Such prepetition amounts, however, may be paid in connection with the assumption or assumption and assignment of an executory contract or unexpired lease. In addition, Schedule E/F, Part 2, does not include claims that may arise in connection with the rejection of any executory contracts or unexpired leases, if any, that may or have been rejected in these chapter 11 cases.\n\nIn many cases, the claims listed on Schedule E/F, Part 2, arose, accrued, or were incurred on various dates or on a date or dates that are unknown to the Debtors or are subject to dispute. Where the determination of the date on which a claim arose, accrued, or was incurred would be unduly burdensome and costly to the Debtors' estates, the Debtors have not listed a specific date or dates for such claim.\n\nAs of the time of filing of the Schedules and Statements, the Debtors may not have received all invoices for payables, expenses, and other liabilities that may have accrued prior to the Petition Date. Accordingly, the information contained in Schedules D and E/F may be incomplete. The Debtors reserve\n\n#### Case 20-32298-KLP Doc 7 Filed 07/11/20 Entered 07/11/20 14:55:39 Desc Main Document Page 17 of 427 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 110 of 129\n\ntheir rights to, but undertake no obligations to, amend Schedules D and E/F if and as they receive such invoices.\n\nLiabilities listed on Schedule E/F reflect the Debtors' books and records balance as of the Petition Date. These amounts do not include any prepetition amounts paid under various authority granted by the Bankruptcy Court that have been issued postpetition. The Debtors expect that certain suppliers may continue to receive payments on account of prepetition amounts through the pendency of these chapter 11 cases (as approved by the Bankruptcy Court).\n\n(l) **Schedule G – Executory Contracts and Unexpired Leases.** While commercially reasonable efforts have been made to ensure the accuracy of Schedule G, inadvertent errors, omissions, and unintended duplication of items may have occurred.\n\nListing a contract or agreement on Schedule G does not constitute an admission that such contract or agreement is an executory contract or unexpired lease or that such contract or agreement was in effect on the Petition Date or is valid or enforceable. The Debtors hereby reserve all their rights to dispute the validity, status, or enforceability of any contracts, agreements, leases or instruments set forth in Schedule G and to amend or supplement Schedule G as necessary. Certain of the leases and contracts listed on Schedule G may contain renewal options, guarantees of payment, indemnifications, options to purchase, rights of first refusal, and other miscellaneous rights. Such rights, powers, duties, and obligations are not set forth separately on Schedule G. The Debtors hereby expressly reserve the right to assert that any instrument listed on Schedule G is or is not an executory contract within the meaning of section 365 of the Bankruptcy Code. In addition, the Debtors may have entered into certain confidentiality and non-compete agreements or various other types of agreements in the ordinary course of their businesses, such as supplemental agreements and letter agreements, which documents may not be set forth in Schedule G. The Debtors reserve all of their rights with respect to such agreements.\n\nThe Debtors reserve all of their rights, claims, and causes of action with respect to claims associated with any contracts and agreements listed on Schedule G, including their right to dispute or challenge the characterization, nature or structure of any transaction, agreement, contract, document or instrument (including any intercompany agreement) related to a creditor's claim.\n\nThe contracts, agreements, and leases listed on Schedule G may have expired or may have been modified, amended, or supplemented from time to time by various amendments, restatements, waivers, estoppel certificates, letters, memoranda, and other documents, instruments, and agreements that may not be listed therein despite the Debtors' use of commercially reasonable efforts to identify such documents.\n\nUnless otherwise specified on Schedule G, each executory contract or unexpired lease listed thereon shall include all exhibits, schedules, riders, modifications, declarations, amendments, supplements, attachments, restatements, or other agreements made directly or indirectly by any agreement, instrument, or other document that in any\n\n#### Case 20-32298-KLP Doc 7 Filed 07/11/20 Entered 07/11/20 14:55:39 Desc Main Document Page 18 of 427 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 111 of 129\n\nmanner affects such executory contract or unexpired lease, without respect to whether such agreement, instrument, or other document is listed thereon. In some cases, the same supplier or provider may appear multiple times in Schedule G. Multiple listings, if any, reflect distinct agreements between the applicable Debtor and such supplier or provider.\n\nThe listing of any contract, agreement or instrument on Schedule G does not constitute an admission by the Debtors as to the validity of any such contract, agreement or instrument. The Debtors reserve the right to dispute the effectiveness of any such contract, agreement or instrument listed on Schedule G or to amend Schedule G at any time to remove any contract, agreement or instrument.\n\nOmission of a contract, agreement or instrument from Schedule G does not constitute an admission that such omitted contract, agreement or instrument is not an executory contract or unexpired lease. The Debtors' rights under the Bankruptcy Code with respect to any such omitted contracts, agreements or instruments are not impaired by the omission.\n\nIn some cases, contract counterparties from dormant legacy businesses and historical acquisitions may not have been updated to reflect assignment to active Debtor entities although the Debtors have assumed and continue to perform under the terms and conditions of such agreements, as amended if applicable. In such cases, Debtors have included such items on Schedule G of the Debtor entity that performs the terms and conditions of such agreements as of the Petition Date.\n\nCertain Debtors are guarantors and parties to guaranty agreements regarding the Debtors' prepetition credit facilities. The guaranty obligations arising under these agreements are reflected on Schedules D and F only.\n\n(m) **Schedule H – Co-Debtors.** In the ordinary course of their businesses, certain Debtors pay certain expenses for and on behalf of their subsidiaries. For purposes of Schedule H, the Debtors may not have identified certain guarantees that are embedded in the Debtors' executory contracts, unexpired leases, secured financings, debt instruments, and other agreements. Further, certain of the guarantees reflected on Schedule H may have expired or may no longer be enforceable. As such, the Debtors reserve their rights to amend Schedule H to the extent that additional guarantees are identified, or such guarantees are discovered to have expired or become unenforceable.\n\nThe Debtors have not listed any litigation-related co-Debtors on Schedule H. Instead, all such listings can be found on the Debtors' Schedule E/F.\n\n### **6. Specific Statements Disclosures**.\n\n- (a) **Statements, Part 1, Question 2 – Non-Business Revenue.** Non-business revenue includes such items as rental income, interest and other income.\n- (b) **Statements, Part 2, Question 3 – Certain payments or transfers to creditors within 90 days before filing this case.** Any payments made to the Debtors'\n\n#### Case 20-32298-KLP Doc 7 Filed 07/11/20 Entered 07/11/20 14:55:39 Desc Main Document Page 19 of 427 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 112 of 129\n\nbankruptcy case professionals and/or insiders within the 90 days prior to the Petition Date are disclosed in response to SOFA 11 and SOFA 30, respectively, and therefore are not listed in response to SOFA 3. Payments made to the Debtors' non-insider employees also are not listed herein. Payments made to employees for compensation are not included; however, transfers made to third-party administrators used to compensate employees have been included.\n\n- (c) **Statements, Part 2, Question 4 – Payments or other transfers of property made within 1 year before filing this case that benefited any insider.** Please refer to Question 30 of the Statements for Intelsat S.A. regarding all payments to insiders. Individual payments to Debtor affiliates are not reflected in Question 4 due to their complexity and voluminous nature.\n- (d) **Statements, Part 2, Question 6 – Setoffs.** For a discussion of setoffs and nettings incurred by the Debtors, refer to paragraph 4(v) of these Global Notes.\n- (e) **Statements, Part 6, Question 11 – Payments Related to Bankruptcy.** Certain disbursements listed in Statement 11 reflect payments to professionals made by a certain Debtor entity, but may be subject to applicable allocation amongst the Debtors. The Debtors have listed payments made to professionals retained by the Debtors but not payments made to advisors of their postpetition lenders or other parties on account of any applicable fee arrangements.\n- (f) **Statements, Part 12, Questions 22-24 – Details about Environmental Information.** The Debtors have endeavored to disclose all applicable information in response to Statements, Part 12, Questions 22–24.\n- (g) **Statements, Part 13, Question 26 – Books, Records, and Financial Statements.** Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, at the end of each of its fiscal quarters and years and upon the occurrence of significant events, Debtor Intelsat S.A. prepares and files or furnishes with the SEC Quarterly Reports on Form 10-Q, Annual Reports on Form 10-K and Current Reports on Form 8-K, among others (collectively, the \"SEC Filings\"). Certain of Intelsat S.A.'s SEC Filings contain consolidated financial information relating to the Debtor and certain of its affiliates. Additionally, the Debtors have historically provided information, such as annual reports, on their website. Because the SEC Filings and other reports are of public record, the Debtor does not maintain records of the parties who requested or obtained copies of any of the SEC Filings from the SEC, the Debtors, or other sources.\n- (h) **Statements, Part 13, Question 28 – Current Partners, Officers, Directors, and Shareholders.** The Debtors incorporate by reference the *List of Equity Security Holders* filed as part of their voluntary petitions for relief under chapter 11. In addition, the Debtors have listed only entities that are directly owned by an individual Debtor as of the Petition Date.\n- (i) **Statements, Part 13, Question 30 – Payments, Distributions, or Withdrawals Credited or Given to Insiders.** The information reported on Question 30 is\n\n#### Case 20-32298-KLP Doc 7 Filed 07/11/20 Entered 07/11/20 14:55:39 Desc Main Document Page 20 of 427 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 113 of 129\n\nrepresentative of the total payments made to insiders on behalf of multiple Debtor entities during the one (1) year prior to the Petition Date. For the avoidance of doubt, the information reported on Question 30 may include payments to individuals who may have been insiders at the time they were employed by a Debtor but are no longer employed by a Debtor.\n\n# Exhibit C-6\n\n### **IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF NEBRASKA**\n\nIn re: ) Chapter 11\n\n)\n\n)\n\n)\n\n)\n\nSPECIALTY RETAIL SHOPS HOLDING CORP., *et al.*, <sup>1</sup> ) Case No. 19-80064 (TLS)\n\nDebtors. ) (Jointly Administered)\n\n# **SCHEDULE OF ASSETS AND LIABILITIES FOR SPECIALTY RETAIL SHOPS HOLDING CORP. (CASE NO. 19-80064)**\n\n<sup>1</sup> The Debtors in these chapter 11 cases, along with the last four digits of each Debtor's federal tax identification number, are: Specialty Retail Shops Holding Corp. (0029); Pamida Stores Operating Co., LLC (6157); Pamida Transportation, LLC (4219); Penn-Daniels, LLC (0040); Place's Associates' Expansion, LLC (7526); Retained R/E SPE, LLC (6679); Shopko Finance, LLC (1152); Shopko Gift Card Co., LLC (2161); ShopKo Holding Company, LLC (0171); ShopKo Institutional Care Services Co., LLC (7112); ShopKo Optical Manufacturing, LLC (6346); ShopKo Properties, LLC (0865); ShopKo Stores Operating Co., LLC (6109); SVS Trucking, LLC (0592). The location of the Debtors' service address is: 700 Pilgrim Way, Green Bay, Wisconsin 54304.\n\n### **IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF NEBRASKA**\n\nIn re: ) Chapter 11\n\n)\n\n)\n\n)\n\n)\n\nSPECIALTY RETAIL SHOPS HOLDING CORP., *et al.*, ) Case No. 19-80064-TLS\n\nDebtors. ) (Jointly Administered)\n\n# **GLOBAL NOTES AND STATEMENT OF LIMITATIONS, METHODOLOGY, AND DISCLAIMERS REGARDING THE DEBTORS' SCHEDULES OF ASSETS AND LIABILITIES AND STATEMENTS OF FINANCIAL AFFAIRS**\n\nSpecialty Retail Shops Holding Corp. and certain of its affiliates, as debtors and debtors in possession in the above-captioned chapter 11 cases, (the \"Debtors\") have filed their respective Schedules of Assets and Liabilities (the \"Schedules\") and Statements of Financial Affairs (the \"Statements\") in the United States Bankruptcy Court for the District of Nebraska (the \"Bankruptcy Court\"). The Debtors, with the assistance of their legal and financial advisors, prepared the Schedules and Statements in accordance with section 521 of chapter 11 of title 11 of the United States Code (the \"Bankruptcy Code\") and Rule 1007 of the Federal Rules of Bankruptcy Procedure.\n\nRussell L. Steinhorst has signed each set of the Schedules and Statements. Mr. Steinhorst serves as the Chief Executive Officer at Debtor Specialty Retail Shops Holding Corp., and he is an authorized signatory for each of the Debtors. In reviewing and signing the Schedules and Statements, Mr. Steinhorst has necessarily relied upon the efforts, statements, advice, and representations of personnel of the Debtors and the Debtors' legal and financial advisors. Given the scale of the Debtors' business and the hundreds of stores covered by the Schedules and Statements, Mr. Steinhorst has not (and could not have) personally verified the accuracy of each such statement and representation, including statements and representations concerning amounts owed to creditors.\n\nIn preparing the Schedules and Statements, the Debtors relied on financial data derived from their books and records that was available at the time of such preparation. Although the Debtors have made every reasonable effort to ensure the accuracy and completeness of the Schedules and Statements, subsequent information or discovery may result in material changes to the Schedules and Statements. As a result, inadvertent errors or omissions may exist. For the avoidance of doubt, the Debtors hereby reserve their rights to amend and supplement the Schedules and Statements as may be necessary or appropriate.\n\nThe Debtors and their agents, attorneys, and financial advisors do not guarantee or warrant the accuracy or completeness of the data that is provided herein, and shall not be liable for any loss or injury arising out of or caused in whole or in part by the acts, errors, or omissions, whether negligent or otherwise, in procuring, compiling, collecting, interpreting, reporting,\n\n#### Case 19-80064-TLS Doc 491 Filed 02/22/19 Entered 02/22/19 17:51:08 Desc Main Document Page 3 of 42 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 117 of 129\n\ncommunicating, or delivering the information contained herein. While commercially reasonable efforts have been made to provide accurate and complete information herein, inadvertent errors or omissions may exist. The Debtors and their agents, attorneys, and financial advisors expressly do not undertake any obligation to update, modify, revise, or re-categorize the information provided herein, or to notify any third party should the information be updated, modified, revised, or recategorized, except as required by applicable law. In no event shall the Debtors or their agents, attorneys, and financial advisors be liable to any third party for any direct, indirect, incidental, consequential, or special damages (including, but not limited to, damages arising from the disallowance of a potential claim against the Debtors or damages to business reputation, lost business, or lost profits), whether foreseeable or not and however caused, even if the Debtors or their agents, attorneys, and financial advisors are advised of the possibility of such damages.\n\n# **Global Notes and Overview of Methodology**\n\n- 1. **Description of Cases.** On January 16, 2019, (the \"Petition Date\"), each of the Debtors filed voluntary petitions for relief under chapter 11 of the Bankruptcy Code. The Debtors are operating their businesses and managing their property as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. On January 16, 2019, an order was entered directing procedural consolidation and joint administration of these chapter 11 cases [Docket No. 25]. Notwithstanding the joint administration of the Debtors' cases for procedural purposes, each Debtor has filed its own Schedules and Statements. The information provided herein, except as otherwise noted, is reported as of the close of business on the Petition Date.\n- 2. **Global Notes Control.** These Global Notes pertain to and comprise an integral part of each of the Debtors' Schedules and Statements and should be referenced in connection with any review thereof. In the event that the Schedules and Statements conflict these Global Notes, these Global Notes shall control.\n- 3. **Reservations and Limitations.** Reasonable efforts have been made to prepare and file complete and accurate Schedules and Statements; however, as noted above, inadvertent errors or omissions may exist. The Debtors reserve all rights to amend and supplement the Schedules and Statements as may be necessary or appropriate. Nothing contained in the Schedules and Statements constitutes a waiver of any of the Debtors' rights or an admission of any kind with respect to these chapter 11 cases, including, but not limited to, any rights or claims of the Debtors against any third party or issues involving substantive consolidation, equitable subordination, or defenses or causes of action arising under the provisions of chapter 5 of the Bankruptcy Code or any other relevant applicable bankruptcy or non-bankruptcy laws to recover assets or avoid transfers. Any specific reservation of rights contained elsewhere in the Global Notes does not limit in any respect the general reservation of rights contained in this paragraph.\n\t- (a) **No Admission.** Nothing contained in the Schedules and Statements is intended or should be construed as an admission or stipulation of the validity of any claim against the Debtors, any assertion made therein or herein, or a waiver of the Debtors' rights to dispute any claim or assert any cause of action or defense against any party.\n\n#### Case 19-80064-TLS Doc 491 Filed 02/22/19 Entered 02/22/19 17:51:08 Desc Main Document Page 4 of 42 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 118 of 129\n\n- (b) **Recharacterization.** Notwithstanding that the Debtors have made reasonable efforts to correctly characterize, classify, categorize, or designate certain claims, assets, executory contracts, unexpired leases, and other items reported in the Schedules and Statements, the Debtors nonetheless may have improperly characterized, classified, categorized, or designated certain items. The Debtors thus reserve all rights to recharacterize, reclassify, recategorize, or redesignate items reported in the Schedules and Statements at a later time as is necessary and appropriate.\n- (c) **Classifications.** Listing (i) a claim on Schedule D as \"secured,\" (ii) a claim on Schedule E/F as \"priority\" or \"unsecured,\" or (iii) a contract on Schedule G as \"executory\" or \"unexpired\" does not constitute an admission by the Debtors of the legal rights of the claimant or contract counterparty, or a waiver of the Debtors' rights to recharacterize or reclassify such claim or contract.\n- (d) **Claims Description.** Any failure to designate a claim on a given Debtor's Schedules and Statements as \"disputed,\" \"contingent,\" or \"unliquidated\" does not constitute an admission by the Debtor that such amount is not \"disputed,\" \"contingent,\" or \"unliquidated.\" The Debtors reserve all rights to dispute, or assert offsets or defenses to, any claim reflected on their respective Schedules and Statements on any grounds, including, without limitation, liability or classification, or to otherwise subsequently designate such claims as \"disputed,\" \"contingent,\" or \"unliquidated\" or object to the extent, validity, enforceability, priority, or avoidability of any claim. Moreover, listing a claim does not constitute an admission of liability by the Debtor against which the claim is listed or by any of the Debtors. The Debtors reserve all rights to amend their Schedules and Statements as necessary and appropriate, including, but not limited to, with respect to claim description and designation.\n- (e) **Estimates and Assumptions.** The preparation of the Schedules and Statements required the Debtors to make reasonable estimates and assumptions with respect to the reported amounts of assets and liabilities, the amount of contingent assets and contingent liabilities on the date of the Schedules and Statements, and the reported amounts of revenues and expenses during the applicable reporting periods. Actual results could differ from such estimates.\n- (f) **Causes of Action.** Despite reasonable efforts, the Debtors may not have identified and/or set forth all of their causes of action (filed or potential) against third parties as assets in their Schedules and Statements, including, without limitation, avoidance actions arising under chapter 5 of the Bankruptcy Code and actions under other relevant bankruptcy and non-bankruptcy laws to recover assets. The Debtors reserve all rights with respect to any causes of action, and nothing in these Global Notes or the Schedules and Statements should be construed as a waiver of any such causes of action.\n- (g) **Intellectual Property Rights.** Exclusion of certain intellectual property should not be construed to be an admission that such intellectual property rights have been\n\n#### Case 19-80064-TLS Doc 491 Filed 02/22/19 Entered 02/22/19 17:51:08 Desc Main Document Page 5 of 42 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 119 of 129\n\nabandoned, have been terminated or otherwise expired by their terms, or have been assigned or otherwise transferred pursuant to a sale, acquisition, or other transaction. Conversely, inclusion of certain intellectual property should not be construed to be an admission that such intellectual property rights have not been abandoned, have not been terminated or otherwise expired by their terms, or have not been assigned or otherwise transferred pursuant to a sale, acquisition, or other transaction.\n\n(h) **Insiders.** In the circumstance where the Schedules and Statements require information regarding \"insiders\" the Debtors have included information with respect to the individuals who the Debtors believe are included in the definition of \"insider\" set forth in section 101(31) of the Bankruptcy Code during the relevant time periods. Such individuals may no longer serve in such capacities. In the interest of additional disclosure, the Debtors have also included certain individuals who may have officer titles in their responses to Statements, Part 13, Question 28.\n\nThe listing of a party as an insider for purposes of the Schedules and Statements is not intended to be, nor should it be, construed an admission of any fact, right, claim, or defense, and all such rights, claims, and defenses are hereby expressly reserved. Information regarding the individuals listed as insiders in the Schedules and Statements has been included for informational purposes only and such information may not be used for the purposes of determining control of the Debtors, the extent to which any individual exercised management responsibilities or functions, corporate decision-making authority over the Debtors, or whether such individual could successfully argue that he or she is not an insider under applicable law, including the Bankruptcy Code and federal securities laws, or with respect to any theories of liability or any other purpose.\n\n# 4. **Methodology.**\n\n- (a) **Basis of Presentation.** The Schedules and Statements do not purport to represent financial statements prepared in accordance with Generally Accepted Accounting Principles in the United States (\"GAAP\"), nor are they intended to be fully reconciled to the financial statements of each Debtor. The Schedules and Statements contain unaudited information that is subject to further review and potential adjustment. The Schedules and Statements reflect the Debtors' reasonable efforts to report the assets and liabilities of each Debtor on an unconsolidated basis.\n- (b) **Confidential Information.** There may be instances in the Schedules and Statements where the Debtors deemed it necessary and appropriate to redact from the public record information such as names, addresses, or amounts. Typically, the Debtors have used this approach because of an agreement between the Debtors and a third party, concerns of confidentiality and protection of sensitive commercial information (*e.g.*, names of customers), or concerns for the privacy of an individual.\n\n#### Case 19-80064-TLS Doc 491 Filed 02/22/19 Entered 02/22/19 17:51:08 Desc Main Document Page 6 of 42 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 120 of 129\n\n- (c) **Duplication.** Certain of the Debtors' assets, liabilities, and prepetition payments may properly be disclosed in response to multiple parts of the Statements and Schedules. To the extent these disclosures would be duplicative, the Debtors have determined to only list such assets, liabilities and prepetition payments once.\n- (d) **Net Book Value.** In certain instances, current market valuations for individual items of property and other assets are neither maintained by, nor readily available to, the Debtors. Accordingly, unless otherwise indicated, the Debtors' Schedules and Statements reflect net book values as of January 15, 2019. Market values may vary, at certain times materially, from net book values. The Debtors believe that it would be an inefficient use of estate assets for the Debtors to obtain the current market values of their property. Accordingly, the Debtors have indicated in the Schedules and Statements that the values of certain assets and liabilities are undetermined. Also, assets that have been fully depreciated or that were expensed for accounting purposes either do not appear in these Schedules and Statements or are listed with a zero-dollar value, as such assets have no net book value. The omission of an asset from the Schedules and Statements does not constitute a representation regarding the ownership of such asset, and any such omission does not constitute a waiver of any rights of the Debtors with respect to such asset.\n- (e) **Property and Equipment.** Unless otherwise indicated, owned property and equipment are valued at net book value. The Debtors may lease furniture, fixtures, and equipment from certain third-party lessors. To the extent possible, any such leases are listed in the Schedules and Statements. Nothing in the Schedules and Statements is, or should be construed as, an admission as to the determination of the legal status of any lease (including whether any lease is a true lease or a financing arrangement), and the Debtors reserve all rights with respect thereto.\n- (f) **Allocation of Liabilities.** The Debtors allocated liabilities between the prepetition and postpetition periods based on the information and research conducted in connection with the preparation of the Schedules and Statements. As additional information becomes available and further research is conducted, the allocation of liabilities between the prepetition and postpetition periods may change.\n- (g) **Undetermined Amounts.** The description of an amount as \"undetermined\" is not intended to reflect upon the materiality of such amount.\n- (h) **Unliquidated Amounts.** Amounts that could not be fairly quantified by the Debtors are scheduled as \"unliquidated.\"\n- (i) **Totals.** All totals that are included in the Schedules and Statements represent totals of all known amounts. To the extent there are unknown or undetermined amounts, the actual total may be different than the listed total.\n- (j) **Paid Claims.** The Debtors have authority to pay certain outstanding prepetition payables pursuant to bankruptcy or other court order; as such, outstanding liabilities may have been reduced by any court-approved postpetition payments made on\n\nprepetition payables. Where and to the extent these liabilities have been satisfied, they are not listed in the Schedules and Statements with the exception that liabilities with respect to the Debtors' prepetition vendors may be listed at the amount outstanding as of the Petition Date, regardless of whether such claims have been settled and paid postpetition in accordance with the *Order (I) Authorizing the Debtors to Pay Prepetition Claims of Lien Claimants, Import Claimants, and 503(B)(9) Claimants, (II) Confirming Administrative Expense Priority of Outstanding Orders, and (III) Granting Related Relief* [Docket No. 74] (the \"Lien Claimants Order\"). To the extent the Debtors later pay any amount of the claims listed in the Schedules and Statements pursuant to any orders entered by the Bankruptcy Court, the Debtors reserve all rights to amend or supplement the Schedules and Statements or to take other action, such as filing claims objections, as is necessary and appropriate to avoid overpayment or duplicate payments for liabilities. Nothing contained herein should be deemed to alter the rights of any party in interest to contest a payment made pursuant to an order of the Bankruptcy Court where such order preserves the right to contest.\n\n- (k) **Intercompany Claims.** Receivables and payables among the Debtors and among the Debtors and their non-Debtor affiliates are used for accounting purposes only and are never settled in cash. Furthermore, as these claims net to zero on a consolidated basis, they are not included in the Statements and Schedules.\n- (l) **Guarantees and Other Secondary Liability Claims.** The Debtors have exercised reasonable efforts to locate and identify guarantees in their executory contracts, unexpired leases, secured financings, and other such agreements. Where guarantees have been identified, they have been included in the relevant Schedules G and H for the affected Debtor or Debtors. The Debtors may have inadvertently omitted guarantees embedded in their contractual agreements and may identify additional guarantees as they continue their review of their books and records and contractual agreements. The Debtors reserve their rights, but are not required, to amend the Schedules and Statements if additional guarantees are identified.\n- (m) **Excluded Assets and Liabilities.** The Debtors have excluded the following categories of assets and liabilities from the Schedules and Statements: certain deferred charges, accounts, or reserves recorded only for purposes of complying with the requirements of GAAP; deferred tax assets and liabilities; goodwill and other intangibles; deferred revenue accounts; and certain accrued liabilities including, but not limited to, accrued salaries and employee benefits. Other immaterial assets and liabilities may also have been excluded.\n- (n) **Liens.** The inventories, property and equipment listed in the Schedules and Statements are presented without consideration of any liens**.**\n- (o) **Currency.** Unless otherwise indicated, all amounts are reflected in U.S. dollars.\n- (p) **Setoffs.** The Debtors routinely incur setoffs and net payments in the ordinary course of business. Such setoffs and nettings may occur due to a variety of\n\n#### Case 19-80064-TLS Doc 491 Filed 02/22/19 Entered 02/22/19 17:51:08 Desc Main Document Page 8 of 42 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 122 of 129\n\ntransactions or disputes including, but not limited to, intercompany transactions, counterparty settlements, pricing discrepancies, rebates, returns, warranties, refunds, and negotiations and/or disputes between Debtors and their customers and/or suppliers. These normal, ordinary course setoffs and nettings are common to the retail industry. Due to the voluminous nature of setoffs and nettings, it would be unduly burdensome and costly for the Debtors to list each such transaction. Therefore, although such setoffs and other similar rights may have been accounted for when scheduling certain amounts, these ordinary course setoffs are not independently accounted for, and as such, are or may be excluded from the Debtors' Schedules and Statements. In addition, some amounts listed in the Schedules and Statements may have been affected by setoffs or nettings by third parties of which the Debtors are not yet aware. The Debtors reserve all rights to challenge any setoff and/or recoupment rights that may be asserted.\n\n## 5. **Specific Schedules Disclosures.**\n\n- (a) **Schedule A/B, Part 1, Question 4.** The Debtors consider credit card A/R as a \"cash equivalent\" and such amounts are listed in Schedule A/B, Part 1, Question 4 rather than A/B Part 3, Question 11.\n- (b) **Schedule A/B, Parts 1 and 2 Cash and Cash Equivalents; Deposits and Prepayments.** Details with respect to the Debtors' cash management system and bank accounts are provided in the *Debtors' Motion for Entry of a Final Order (I) Authorizing the Debtors to (A) Continue to Operate their Cash Management System, (B) Honor Certain Prepetition Obligations Related Thereto, (C) Maintain Existing Business Forms, and (D) Perform Intercompany Transactions, and (II) Granting Related Relief* [Docket No. 18] (the \"Cash Management Motion\") and any orders of the Bankruptcy Court granting the Cash Management Motion.\n\nAs described in the Cash Management Motion, the Debtors have 285 nonconsolidated store-level deposit accounts, all of which are swept daily to a zero balance. For purposes of the Schedules and Statements, therefore, the Debtors have listed such balances at the amount as of January 15, 2019.\n\nAdditionally, the Bankruptcy Court, pursuant to the *Order (I) Approving the Debtors' Proposed Adequate Assurance of Payment for Future Utility Services, (II) Prohibiting Utility Companies from Altering, Refusing, or Discontinuing Services,(III) Approving the Debtors' Proposed Procedures for Resolving Additional Assurance Requests, and (IV) Granting Related Relief* [Docket No. 71], has authorized the debtors to provide adequate assurance of payment for future utility services, including an initial deposit in the aggregate amount of \\$1.29 million. Such deposits are not listed on Schedule A/B, Part 2, which has been prepared as of the Petition Date.\n\n(c) **Schedule A/B, Part 3, Question 11.** No doubtful or uncollectible amounts are listed in either Question 11a or 11b. The Debtors' accounting practice is to list the full value of the receivable and write that amount off to the extent it becomes uncollectable.\n\n- (d) **Schedule A/B, Part 4 Investments; Non-Publicly Traded Stock and Interests in Incorporated and Unincorporated Businesses, including any Interest in an LLC, Partnership, or Joint Venture.** Ownership interests in subsidiaries, partnerships, and joint ventures have been listed in Schedule A/B, Part 4, as undetermined amounts on account of the fact that the fair market value of such ownership is dependent on numerous variables and factors, and may differ significantly from their net book value.\n- (e) **Schedule A/B, Part 7 Office Furniture, Fixtures, and Equipment; and Collectibles.** Dollar amounts are presented net of accumulated depreciation and other adjustments.\n- (f) **Schedule A/B, Part 11 All Other Assets.** Dollar amounts are presented net of impairments and other adjustments.\n\nAdditionally, the Debtors may receive refunds for sales and use tax at various times throughout their fiscal year. As of the Petition Date, however, certain of these amounts are unknown to the Debtors, and accordingly, may not be listed in Schedule A/B.\n\n*Other Contingent and Unliquidated Claims or Causes of Action of Every Nature, including Counterclaims of the Debtor and Rights to Setoff Claims.* In the ordinary course of their businesses, the Debtors may have accrued, or may subsequently accrue, certain rights to counter-claims, cross-claims, setoffs, refunds with their customers and suppliers, or potential warranty claims against their suppliers. Additionally, certain of the Debtors may be party to pending litigation in which the Debtors have asserted, or may assert, claims as a plaintiff or counterclaims and/or cross-claims as a defendant. Because certain of these claims are unknown to the Debtors and not quantifiable as of the Petition Date, they may not be listed on Schedule A/B, Part 11.\n\n*Interests in Insurance Policies or Annuities.* A list of the Debtors' insurance policies and related information is available in the *Debtors' Motion for Entry of an Order (I) Authorizing the Debtors to (A) Continue and Renew their Liability, Property, Casualty, and Other Insurance Policies and Honor all Obligations in Respect Thereof, (B) Continue and Renew their Prepetition Insurance Premium Financing Agreements, and (C) Continue the Surety Bond Programs, and (II) Granting Related Relief* [Docket No. 13]. The Debtors believe that there is little or no cash value to the vast majority of such insurance policies. To the extent an insurance policy is determined to have value, it will be included in Schedule A/B.\n\n*Executory Contracts and Unexpired Leases***.** Because of the large number of the Debtors' executory contracts and unexpired leases, as well as the size and scope of such documents, the Debtors have not attached such agreements to Schedule A/B. Instead, the Debtors have only listed such agreements in Schedule G.\n\n- (g) **Schedule A/B, Part 11, Question 72**. The amounts listed reflect a tax effective rate that is an estimate for the go-forward used NOLs and tax refunds assuming a change in control.\n- (h) **Schedule D Creditors Who Have Claims Secured by Property.** Except as otherwise agreed pursuant to a stipulation or order entered by the Bankruptcy Court, the Debtors reserve their rights to dispute or challenge the validity, perfection, or immunity from avoidance of any lien purported to be granted or perfected in any specific asset to a secured creditor listed on Schedule D. Moreover, although the Debtors have scheduled claims of various creditors as secured claims, the Debtors reserve all rights to dispute or challenge the secured nature of any such creditor's claim or the characterization of the structure of any such transaction or any document or instrument related to such creditor's claim.\n\nThe descriptions provided in Schedule D are intended only to be a summary. Reference to the applicable agreements and other related relevant documents is necessary for a complete description of the collateral and the nature, extent, and priority of any liens. In certain instances, a Debtor may be a co-obligor, comortgagor, or guarantor with respect to scheduled claims of other Debtors, and no claim set forth on Schedule D of any Debtor is intended to acknowledge claims of creditors that are otherwise satisfied or discharged by other entities.\n\nThe Debtors have not included on Schedule D parties that may believe their claims are secured through setoff rights or inchoate statutory lien rights. Although there are multiple parties that hold a portion of the debt included in the secured facilities, only the administrative agents have been listed for purposes of Schedule D.\n\nAdditionally, the treatment of certain secured creditors' claims listed in Schedule D are subject to the payment priority set forth in that certain Third Amended and Restated Loan and Security Agreement, dated as of February 7, 2012 (as amended by that certain Ratification and Amendment Agreement, dated as of January 16, 2019, and as further amended, restated, supplemented, or otherwise modified from time to time).\n\n# (i) **Schedule E/F – Creditors Who Have Unsecured Claims.**\n\n*Part 1 - Creditors with Priority Unsecured Claims.* Pursuant to the *Order (I) Authorizing the Payment of Certain Prepetition and Postpetition Taxes and Fees and (II) Granting Related Relief* [Docket No. 68] (the \"Taxes Order\"), the Debtors have been granted the authority to pay, in their discretion, certain tax liabilities that accrued prepetition. Accordingly, any unsecured priority claims based upon prepetition tax accruals that have been paid pursuant to the Taxes Order are not listed in Schedule E.\n\nMoreover, in lieu of listing all of the Debtors' possible taxing authorities for notice purposes in Schedule E/F—a list that numbers in the thousands—the Debtors have only listed those taxing authorities with which the Debtors have pending audits.\n\n(j) Furthermore, pursuant to the *Order (I) Authorizing the Debtors to (A) Pay Prepetition Wages, Salaries, Other Compensation, and Reimbursable Expenses, and (B) Continue Employee Benefits Programs and (II) Granting Related Relief*  [Docket No. 98] (the \"Wages Order\") the Debtors received final authority to pay certain prepetition obligations, including to pay employee wages and other employee benefits, in the ordinary course of business. The Debtors have not listed on Schedule E/F any wage or wage-related obligations for which the Debtors have been granted authority to pay pursuant to the Employee Wage Order or other order that may be entered by the Bankruptcy Court. The Debtors believe that any non-insider employee claims for prepetition amounts related to ongoing payroll and benefits, whether allowable as a priority or nonpriority claim, have been or will be satisfied, and such satisfied amounts are not listed.\n\nThe listing of a claim on Schedule E/F, Part 1, does not constitute an admission by the Debtors that such claim or any portion thereof is entitled to priority status.\n\n*Part 2 - Creditors with Nonpriority Unsecured Claims.* The liabilities identified in Schedule E/F, Part 2, are derived from the Debtors' books and records. The Debtors made a reasonable attempt to set forth their unsecured obligations, although the actual amount of claims against the Debtors may vary from those liabilities represented on Schedule E/F, Part 2. The listed liabilities may not reflect the correct amount of any unsecured creditor's allowed claims or the correct amount of all unsecured claims.\n\nThe Debtors generally allocate individual liabilities to particular Debtors. However, in certain cases, it would be a time-consuming and inefficient use of estate resources, or impracticable, to assign a given liability to a particular Debtor based on a contractual obligation. Instead, the Schedules reflect the liability based on the Debtors books and records.\n\nSchedule E/F, Part 2, contains information regarding certain compensation-related claims of insiders of the Debtors, with such claims being listed as both \"contingent\" and \"unliquidated.\" In scheduling such claims, the Debtors make no representation or assertion as to the validity of such claims, and the Debtors reserve all rights, claims, and defenses in connection therewith.\n\nSchedule E/F, Part 2, contains information regarding threatened or pending litigation involving the Debtors. The amounts for these potential claims are listed as \"undetermined\" and are marked as contingent, unliquidated, and disputed in the Schedules and Statements. For the avoidance of doubt, demand letters received from potential litigants as a result of alleged injuries sustained at one of the Debtors' stores that do not list a specific Debtor are listed on Debtor Specialty Retail Shops\n\n#### Case 19-80064-TLS Doc 491 Filed 02/22/19 Entered 02/22/19 17:51:08 Desc Main Document Page 12 of 42 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 126 of 129\n\nHolding Corp.'s (\"Specialty Retail\") Schedules as Specialty Retail is the signatory to all store leases.\n\nSchedule E/F, Part 2, reflects certain prepetition amounts owing to counterparties to executory contracts and unexpired leases. Such prepetition amounts, however, may be paid in connection with the assumption or assumption and assignment of an executory contract or unexpired lease. In addition, Schedule E/F, Part 2, does not include claims that may arise in connection with the rejection of any executory contracts and unexpired leases, if any, that may be or have been rejected.\n\nIn many cases, the claims listed on Schedule E/F, Part 2, arose, accrued, or were incurred on various dates or on a date or dates that are unknown to the Debtors or are subject to dispute. Where the determination of the date on which a claim arose, accrued, or was incurred would be unduly burdensome and costly to the Debtors' estates, the Debtors have not listed a specific date or dates for such claim.\n\nAs of the time of filing of the Schedules and Statements, the Debtors had not received all invoices for payables, expenses, and other liabilities that may have accrued prior to the Petition Date. Accordingly, the information contained in Schedules D and E/F may be incomplete. The Debtors reserve their rights, but undertake no obligations, to amend Schedules D and E/F if and as they receive such invoices.\n\n(k) **Schedule G – Executory Contracts and Unexpired Leases.** While reasonable efforts have been made to ensure the accuracy of Schedule G, inadvertent errors or omissions may have occurred. Additionally, relationships between the Debtors and its customers are often governed by a master services agreement, under which customers also place work and purchase orders, which may be considered executory contracts. Disclosure of all of these purchase and work orders, however, is impracticable and unduly burdensome. Accordingly, to the extent the Debtors have determined to disclose master services agreements in Schedule G, purchase and work orders placed thereunder may have been omitted.\n\nListing a contract or agreement on Schedule G does not constitute an admission that such contract or agreement is an executory contract or unexpired lease or that such contract or agreement was in effect on the Petition Date or is valid or enforceable. The Debtors hereby reserve all of their rights to dispute the validity, status, or enforceability of any contracts, agreements, or leases set forth in Schedule G and to amend or supplement such Schedule as necessary. Certain of the leases and contracts listed on Schedule G may contain renewal options, guarantees of payment, indemnifications, options to purchase, rights of first refusal and other miscellaneous rights. Such rights, powers, duties and obligations are not set forth separately on Schedule G. In addition, the Debtors may have entered into various other types of agreements in the ordinary course of their business, such as supplemental agreements and letter agreement, which documents may not be set forth in Schedule G.\n\n#### Case 19-80064-TLS Doc 491 Filed 02/22/19 Entered 02/22/19 17:51:08 Desc Main Document Page 13 of 42 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 127 of 129\n\nThe Debtors reserve all rights to dispute or challenge the characterization of any transaction or any document or instrument related to a creditor's claim.\n\nIn some cases, the same supplier or provider may appear multiple times in Schedule G. Multiple listings, if any, reflect distinct agreements between the applicable Debtor and such supplier or provider.\n\nThe listing of any contract on Schedule G does not constitute an admission by the Debtors as to the validity of any such contract. The Debtors reserve the right to dispute the effectiveness of any such contract listed on Schedule G or to amend Schedule G at any time to remove any contract.\n\nOmission of a contract or agreement from Schedule G does not constitute an admission that such omitted contract or agreement is not an executory contract or unexpired lease. The Debtors' rights under the Bankruptcy Code with respect to any such omitted contracts or agreements are not impaired by the omission. Certain Debtors are guarantors and parties to guaranty agreements regarding the Debtors' prepetition credit facility. The guaranty obligations arising under these agreements are reflected on Schedules D and F only.\n\n(l) **Schedule H – Co-Debtors.** For purposes of Schedule H, only the agent under the prepetition credit facility or counterparties that are subject to a guaranty are listed as Co-Debtors on Schedule H. The Debtors have not listed any litigation-related Co-Debtors on Schedule H. Instead, all such listings can be found on the Debtors' Schedule E/F.\n\n# 6. **Specific Statements Disclosures.**\n\n- (a) To the extent: (i) a person qualified as an \"insider\" in the year prior to the Petition Date, but later resigned their insider status or (ii) did not begin the year as an insider, but later became an insider, the Debtors have only listed those payments made while such person was defined as an insider in Statements, Part 2, Question 4.\n- (b) **Statements, Part 2, Question 6 Setoffs.** For a discussion of setoffs and nettings incurred by the Debtors, refer to paragraph 4(p) of these Global Notes.\n- (c) **Statements, Part 5, Question 10 Certain Losses.** Given the scale of the Debtors' store footprint, certain losses, including those losses attributable to theft, are unable to be tracked by the Debtors with complete accuracy, and accordingly, such losses have not been listed on the Debtors' Statements. Additionally, the Debtors only account for general recoveries of such losses, with this general amount being the recovery listed in the Statements for the 1 year immediately before the Petition Date.\n- (d) **Statements, Part 6, Question 11 Payments Related to Bankruptcy.** The attachment to Question 11 on all Statements reflect payments to professionals on behalf of the Debtors on a consolidated basis. The Debtors believe that it would be\n\nan inefficient use of the assets of the Debtors' estates for the Debtors to allocate these payments on a Debtor-by-Debtor basis.\n\n- (e) **Statements, Part 6, Question 13 Transfers not Already Listed on Statements.** In the ordinary course of their business, the Debtors often close or remodel store locations, and in the process of doing so, may give away certain fixtures possessing little to no economic value. Given the frequency of such gifts and the difficulty in accounting for them, the Debtors have not listed such transfers in their Statements.\n- (f) **Statements, Part 11, Question 21 Property Held for Another.** The Debtors are obligated under various agreements and programs to remit certain funds held for third parties to those parties, and have received authorization to do so under both the Lien Claimants Order and Wages Order. To the extent that any of the funds described above are held or paid for the benefit of third parties, such funds may not constitute property of the Debtors' estates, and the Debtors therefore have not included such amounts in their responses to Statement Question 21. The Debtors further reserve all rights they have as to whether any such funds constitute property of the estate.\n- (g) **Statements, Part 7, Question 14 Prior Locations.** The Debtors operate a national enterprise with locations throughout the U.S. The Debtors have not disclosed the addresses of all of these locations. Rather, the address of each Debtor's main center of operations or headquarters was included in the Debtors' Voluntary Petitions. For most of these locations, the dates of occupancy are not readily available.\n- (h) **Statements, Part 12, Questions 22-24 Details About Environmental Information.** The Debtors have endeavored to disclose all applicable information in response to Statements, Part 12, Questions 22–24.\n- (i) **Statements, Part 13, Question 26 Books, Records, and Financial Statements.** The Debtors provide certain parties, such as banks, auditors, potential investors, vendors, and financial advisors, with financial statements that may not be part of a public filing. The Debtors do not maintain complete lists or other records tracking such disclosures. Therefore, the Debtors have not provided full lists of these parties in their Responses to Statement Question 26.\n- (j) **Statements, Part 13, Question 28 Current Partners, Officers, Directors, and Shareholders.** The Debtors incorporate by reference the *List of Equity Security Holders* filed as part of their Voluntary Petitions.\n- (k) **Statements, Part 13, Question 30 Payments, Distributions, or Withdrawals Credited or Given to Insiders.** Distributions by the Debtors to their directors and officers are listed on the attachment to Question 4. Certain directors and executive officers of Shopko are also directors and executive officers of certain of Shopko's Debtor and non-Debtor affiliates. To the extent payments to such individuals are not listed in the response to Question 4 on the Statements for such Debtor affiliates,\n\n#### Case 19-80064-TLS Doc 491 Filed 02/22/19 Entered 02/22/19 17:51:08 Desc Main Document Page 15 of 42 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 129 of 129\n\nthey did not receive payment for their services as directors or executive officers of these entities. Certain of the Debtors' directors and executive officers received distributions net of tax withholdings in the year preceding the Petition Date. The amounts listed under Question 4 reflect the gross amounts paid to such directors and executive officers, rather than the net amounts after deducting for tax withholdings.\n\n\\* \\* \\* \\* \\*","body_zh":"美国康涅狄格联邦破产法院布里奇波特分院\n\n关于：　：\n：\n第11章\nHo Wan Kwok（郭文贵），　：\n：\n案号：22-50073 (JAM)\n债务人。　：\n：\n参见案卷编号 102\n：\n：\n\n债务人就美国受托人要求作出命令指示任命审查员的动议，或备选地要求作出命令指示任命第11章受托人的动议所作的答复\n\nHo Wan Kwok（郭文贵）（以下简称“债务人”）通过其下列拟任代理律师，特此就美国受托人（以下简称“美国受托人”）于 March 19, 2022 提出的《要求作出命令指示任命审查员的动议，或备选地要求作出命令指示任命第11章受托人的动议》[案卷编号 102]（以下简称“UST动议”）提交本答复（以下简称“答复”），并谨陈述如下：\n\n初步陈述\n\n1. 如债务人在支持本案的声明中所述，[1] 并如在 March 22, 2022 的听证会上重申，债务人支持根据 11 U.S.C. § 1104(c) 在本案中任命审查员（以下简称“审查员”）。债务人提起本案，是为了能够对其财务状况进行公平调查，并对所有相关且可证实的案件事实进行审慎审查，最终目标是确认一项第11章计划。债务人相信，任命审查员将有利于破产财产及其债权人，并且审查员的调查可迅速完成，并可补充和为同步进行的第11章计划程序提供信息。\n\n1 参见 Ho Wan Kwok（郭文贵）支持第11章案件及若干动议的声明，日期为 March 20, 2022 [案卷编号 107]（以下简称“Kwok声明”）。本文中使用但未另行定义的大写术语，应具有 Kwok声明中赋予其的含义。\n\n2. 随附于此的附件A为任命审查员的经修订命令格式，该格式除其他事项外，澄清了美国受托人拟议命令的若干方面，并处理了美国受托人格式中未涉及的相关问题。随附于此的附件B为债务人与美国受托人拟议命令的红线比较稿。债务人拟在就UST动议举行最终听证会之前与美国受托人进行协商，以努力就拟议命令达成共识。若当事人无法就条款达成一致，债务人请求法院作出随附于此作为附件A的拟议命令。\n\n3. 债务人急于与审查员及其他案件主要参与方合作，包括最近任命的无担保债权人正式委员会（以下简称“正式债权人委员会”），以努力解决本案。为促进该程序，并确保任何债权人不会因此而处于更不利的地位，债务人协商并获得了一笔无担保的申请后贷款，其偿还优先级低于所有申请前债权人。参见案卷编号 117。该拟议融资设想，可提供最高 \\$4 million 的融资，用于资助审查员和正式债权人委员会的工作。\n\n4. 债务人提交本答复有两个理由。第一，反对UST动议中请求的备选救济，即任命第11章受托人。如本文所述，美国受托人未能满足任命第11章受托人这一“非常救济”的极高举证责任。在本案背景下，难以看出第11章受托人将如何有利于破产财产。第11章受托人在此的作用将仅限于阐明有关破产财产资产的事实。这正是本案的性质。不存在需要保存或增值的持续经营业务。相反，仅有一项有限的非经营性资产池。本案的核心在于识别哪些资产属于、哪些资产不属于破产财产——这是一项最适合由审查员完成的任务。至少，要求任命第11章受托人的请求尚属过早，应在不妨碍再次提出的情况下予以驳回。相反，应任命审查员，开展其调查；一旦提交审查员报告，法院及所有利害关系方即可在知情基础上考虑适当的后续步骤。\n\n5. 值得注意的是，美国受托人请求任命第11章受托人是作为备选救济提出的，且仅在审查员任命被拒绝时提出。美国受托人要求任命第11章受托人的依据，是债务人与PAX之间的诉讼历史，以及对债务人在破产申请前后披露事项的所谓“担忧”。这些所谓依据无论单独还是合并考虑，均未满足足以证明任命第11章受托人正当性的高证据门槛。\n\n6. 债务人与债权人之间的不和并不要求任命第11章受托人，特别是在如本案所示，已经存在足以消除任何担忧的适当替代措施（例如任命审查员以及正式债权人委员会的存在）。美国受托人未提供任何证据表明，任命第11章受托人将如何有助于推动本案走向解决。事实上，恰恰相反，任命第11章受托人将扰乱本案（包括触发DIP融资协议项下的违约事件），并实质性阻碍债务人为第11章计划所作的努力。此外，根据第1104(a)条进行的分析侧重于债务人在申请后的行为，而在本案中，债务人迄今已履行其受托义务。最后，美国受托人对债务人迄今在本案中所作披露的援引并不恰当。债务人在本案期间的披露一直透明且适当，而美国受托人选择性引用某些（适当的）披露，远不足以证明任命第11章受托人这一非常救济具有正当性。\n\n7. 第二，债务人提交本复答，以回应UST动议中有关债务人在本案中披露事项及相关问题的某些不实陈述。债务人指出，在提交UST动议之后，债务人提交了Kwok声明，其中详细说明了其背景、经历、财务状况以及导致本第11章案件的事件。UST动议中提出的许多担忧，已通过后提交的Kwok声明得到回应。此外，UST动议花费大量篇幅选择性援引并引述债务人的财务状况说明书[案卷编号 77]（以下简称“SOFA”）和资产及负债清单[案卷编号 78]（以下简称“清单”）。这些文件已公开提交，其内容不言自明，债务人援引并通过引用将其SOFA、清单及Kwok声明并入本文。最后，对于Kwok声明、清单或SOFA未予回应且其他方面值得答复的事项，债务人纠正美国受托人的某些不实陈述。\n\n答复\n\nA. 美国受托人未能满足任命第11章受托人的要求；该备选救济应予驳回。\n\n8. UST动议的重点是任命审查员。但是，若法院拒绝任命审查员，美国受托人请求作为备选救济任命第11章受托人。任命第11章受托人是一项“非常救济”，且“根据§ 1104作出任命的标准极高”。Adams v. Marwil (In re Bayou Group LLC), 564 F.3d 541, 546 (2d Cir. 2009)（引述 Smart World Techs., LLC v. Juno Online Servs., Inc. (In re Smart World Techs., LLC), 423 F.3d 166, 174 n. 10 (2d Cir. 2005)）；Schuster v. Dragone (In re Dragone), 266 B.R. 268, 271 (D. Conn. 2001)（“[我]们首先认为，根据第11章任命受托人是例外而非常规，并且这是一项可供债权人获得的非常救济。”）；In re BAJ Corporation, 42 B.R. 595, 597-98 (Bankr. D. Conn. 1984)（“关于该问题的判例法支持如下观点：在第11章案件中任命受托人是一项非常救济，该解释与第11章的设计相一致；除非利害关系方能够证明任命受托人具有正当性，否则第11章要求由债务人管理。”）。\n\n9. 仅在“某些情形下”允许任命第11章受托人，具体而言：(i) “因事由，包括债务人事务中的欺诈、不诚实、无能或严重管理不善”；或 (ii) “若该任命符合债权人的利益”。Bayou Group, 564 F.3d at 546（引述 11 U.S.C. § 1104(a)）。\n\n10. 美国受托人必须通过“清楚且令人信服的证据”证明存在足以任命第11章受托人的有限情形，从而满足“极高”的举证责任。Id. at 546（“美国受托人负有通过‘清楚且令人信服的证据’表明任命受托人具有正当性的责任。”）。UST动议中专门论及这一非常救济的寥寥数段，未能满足美国受托人的举证责任。\n\n11. 美国受托人并未根据第1104(a)(1)条寻求任命第11章受托人；未指称债务人从事了“欺诈、不诚实、无能或严重管理不善”；也未尝试就此提出任何证据。因此，第1104(a)(1)条项下任命的要求显然未获满足。Id. at 547（“在本案中，美国受托人未满足根据§ 1104任命的‘极高’标准。美国受托人未尝试表明Marwil从事了Bayou事务中的‘欺诈、不诚实、无能或严重管理不善’。”）。\n\n12. 相反，美国受托人认为，因下列事项而有必要采取任命第11章受托人这一非常救济：(i) 债务人与PAX之间的申请前诉讼历史；以及 (ii) 有关债务人申请前后披露事项的所谓担忧。参见美国受托人动议第24-25页。这是寻求该等例外救济的薄弱依据，远不足以满足美国受托人极高的举证责任。\n\n13. 债务人与债权人之间的不和本身并不要求任命第11章受托人。参见 In re G-I Holdings, Inc., 385 F.3d 313, 321 (3d Cir. 2004)（“债务人与石棉索赔人之间无疑存在相当大的不和，但正如破产法院指出，一些最具争议的纠纷推定将在其他正在进行的诉讼中得到处理，而且破产法院认为，占有中的债务人将能够就其他事项履行其受托义务。”）；In re Sundale, Ltd., 400 B.R. 890, 909 (Bankr. S.D. Fla. 2009)（“无论多么合理的信任丧失，或无论多么激烈的不和，均不必然导致任命受托人。”）。\n\n14. 在如本案所示，存在可随时采用的其他措施来解决有关债务人与某些债权人关系的任何潜在担忧时，尤其如此，例如任命审查员和正式债权人委员会。参见 Dragone, 266 B.R. at 270（“任命审查员以及法院为保全破产财产资产所采取的额外步骤，大大减轻了任命受托人的必要性。”）；In re The 1031 Tax Group, LLC, 374 B.R. 78, 91 (Bankr. S.D.N.Y. 2007)（“在一个案件中，如本案一样，存在一个积极运作、有效履职并与债务人良好合作的债权人委员会时，任命受托人的益处甚微。”）。\n\n15. 如在3月22日听证会上所述，债务人拟在切实可行的最早时间提出第11章重整计划，并希望就该计划与官方债权人委员会及本案其他利益相关方进行善意协商。债务人认为，由审查员进行调查将有助于上述工作，因为这将向法院、债权人及所有利害关系方提供对债务人资产、负债及当前财务状况的客观、独立分析。美国受托人未提出任何证据表明，任命第11章受托人所伴随的动荡将如何有助于推进本案；相反，该项任命将严重扰乱本案，并阻碍债务人为达成解决方案所作的努力。Bayou Group, 564 F.3d at 547（“尽管被上诉人指出了免去Marwil职务将如何妨碍破产程序，但美国受托人并未说明以他人替代Marwil将如何促进该等程序。”）（省略内部引注）。\n\n16. 美国受托人为任命第11章受托人所提出的另一项所谓依据（即，对债务人在申请破产前及申请破产后的披露存在关切）同样不能成立。首先，对任命第11章受托人的考量聚焦于债务人在申请破产后的行为。参见Bayou Group, 564 F.3d at 547 n. 3（引自In re The 1031 Tax Group, LLC, 374 B.R. 78, 86 (Bankr. S.D.N.Y. 2007)）。\n\n17. 本案中，债务人已履行其受信义务，并在善意地推进本案。债务人除其他事项外：(i) 已出席并充分参与其与美国受托人进行的首次债务人访谈；(ii) 已出席并充分参与第341条债权人会议（历经数日）；(iii) 已及时提交其清单和说明书；(iv) 已及时提交月度经营报告（并将继续如此）；(v) 已聘请能力卓越且资质合格的律师及其他专业顾问，协助其管理本案；以及(vi) 已协商并获得申请破产后的融资，以资助本案（包括审查员和官方债权人委员会），该融资为无担保且完全次级的融资。此外，债务人已同意任命审查员，并明确表示希望就第11章重整计划与其债权人展开具有实质意义的善意谈判。\n\n18. 简言之，债务人在本案期间一直善意行事并履行其受信义务，且将继续如此。美国受托人未提出任何相反证据，因此，其以任命第11章受托人为形式的替代性救济请求应予驳回。\n\nB. 美国受托人动议包含多项错误陈述和不准确之处。\n\n19. 美国受托人就债务人的说明书和清单提出所谓“关切”，但该等关切被错误陈述和/或并不恰当。参见BAJ Corporation, 42 B.R. at 597-98（“最后，尽管Yervant强调债务人的账簿和记录存在缺陷这一主张，但几乎没有任何具体缺陷得到证明。相反，Yervant仅提交了文件，并要求法院认定其不充分。除指出筛查证据以寻找支持诉讼当事人立场的内容并非本院职责外，对文件的审查表明，尽管该等文件并非值得仿效的范本，但其并未缺陷严重到足以证明应任命受托人。”）。\n\n20. 首先，债务人指出，美国受托人在提交UST Motion前未能获得Kwok Declaration（郭文贵声明）。Kwok Declaration就债务人的背景、收入和财务状况提供了大量信息，并充分回应了UST Motion中提出的许多所谓关切。此外，UST Motion载有数处对债务人清单和SOFA的引注及引文。债务人谨请法院参阅已提交的清单和SOFA，其内容不言自明。\n\n21. 美国受托人对债务人SOFA中所载Global Notes（全局说明）中的某些陈述和保留提出异议，暗示债务人“公然否认”对清单和SOFA内容承担责任。参见UST Motion at 2, ¶ 20。此说错误。正如美国受托人所承认，债务人在伪证处罚下签署了其清单和SOFA。美国受托人援引的惯常陈述和保留，例如就承认事项作出的权利保留、就债务人修改或变更清单和SOFA能力作出的权利保留、以及在发生冲突时以Global Notes为准的说明，均属惯常披露，主要用于澄清债务人保留其本已享有的权利。此类保留在全国各地破产案件中提交的清单和说明书中普遍出现，包括在本破产法院提交的案件。参见，例如，In re Carla's Pasta, Inc., Case No. 21-20111 (JJT), Dkt. No. 161 at 2-5; Dkt. No. 162 at 2-5 (Bankr. D. Conn. Feb. 24, 2021); In re The Rosegarden Health and Rehabilitation Center LLC., Case No. 18-30623 (AMN), Dkt. No. 156 at 2-6; Case No. 18-50488 (AMN), Dkt. No. 53 at 2-6 (Bankr. D. Conn. May 10, 2018); In re O.W. Bunker Holding North America Inc., Case No. 14-51720 (AHWS), Dkt. No. 206, 2-9; Dkt. No. 210 at 2-9 (Bankr. D. Conn. Dec. 19, 2014); 另参见In re Cambridge Analytica LLC, Case No. 18-11500 (SHL), Dkt. No. 12 at 2-8 (Bankr. S.D.N.Y. May 31, 2018); In re Intelsat S.A., Case No. 20-32299 (KLP), Dkt. No. 7 at 1-5 (Bankr. E.D. Va. July 11, 2020); In re Specialty Retail Shops Holding Corp., Case No. 19-80064 (TLS), Dkt. No. 491 at 1-4 (Bankr. D. Neb. Feb. 22, 2019)。[2] 此外，鉴于债务人：\n\n2 上述提交材料中所含“Global Notes”的副本作为证物C-1至C-6附于本文件。\n\n(i) 鉴于Ostrager法官2022年2月9日的裁定，本案是在时间紧迫的情况下启动的；以及(ii) 需要将清单和SOFA译为其母语。\n\n22. 美国受托人似乎还对债务人提交Debtor's Motion to Extend Time to File Schedules of Assets and Liabilities and Statement of Financial Affairs [Dkt. No. 27]（“Extension Motion”）提出异议。尚不清楚美国受托人对Extension Motion究竟存有何种异议；该动议请求的救济在破产程序中很常见（即延长债务人提交清单和SOFA的期限），且如Extension Motion所述，具有充分依据。法院将上述期限有限延长至2022年3月9日，债务人据此及时提交了其清单和SOFA。参见Dkt. Nos. 60, 77, 78。\n\n23. UST Motion载有美国受托人对PAX诉讼的描述。UST Motion ¶¶ 36-48。债务人已在其声明中对PAX诉讼作出完整描述，该声明通过援引纳入本文，债务人援引该声明作为回应。参见Kwok Decl. ¶¶ 20-24。UST Motion还载有对Ostrager法官2月9日藐视法庭命令及裁定的描述。如Kwok Declaration进一步所述，债务人谨不同意NY State Court（纽约州法院）的裁定，认为该裁定系错误作出，并已就此适当且及时地提出上诉。参见Kwok Decl. ¶ 24。此外，2月9日藐视法庭命令的范围有限，并且基于债务人就PAX解除自动停止动议所提交补充答复中载明的理由，该2月9日藐视法庭命令不约束本法院，也不妨碍就债务人破产财产对任何财产享有权益的范围作出适当认定。参见Debtor's Supplement to Objection to Motion of Pacific Alliance Asia Opportunity Fund L.P for Entry of an Order Confirming the Inapplicability of the Automatic Stay\n\nor, in the Alternative, Relief from the Automatic Stay Pursuant to Section 362(d)(2) of the Bankruptcy Code, dated March 28, 2022 [Dkt. No. 141]。\n\n24. 美国受托人援引债务人过去行使其《第五修正案》权利的情况。UST Motion ¶¶ 49-50。正如多个联邦地区法院所认定，债务人过去基于律师建议适当地行使该等宪法权利，而该等正当行使权利与UST Motion所请求的救济无关。此外，如律师在3月22日听证会上所述，债务人充分理解第11章要求透明度；作为对此理解的例证，债务人参与了其与美国受托人的首次债务人访谈，并在首次第341条会议相关程序中接受了数小时的询问，且在任一程序中，债务人均未行使其《第五修正案》权利。参见Mar. 22, 2022 Hr'g Tr. at 23:11-24:2（“债务人将遵守本法庭的规定。举例而言，在先前程序中，债务人确实时不时地援引《第五修正案》保护。债务人明白，尽管第11章债务人有时行使其不作证的宪法权利，第11章案件仍要求极高程度的透明度。债务人昨日接受了债权人和美国受托人四小时的询问。未行使任何《第五修正案》特权或其他特权。每一个问题均得到回答，且还将有更多小时的证词，并且每一个问题将继续得到回答。”）。\n\n25. 美国受托人在UST Motion中作出的其他陈述和指控不仅错误，而且大多与当前事项无关。如前所述，关于债务人的背景、收入和财务状况，债务人请法院参阅Kwok Declaration。债务人就其他某些错误陈述答复如下：\n(i) 美国受托人暗示债务人的情况构成“债务人为使自己免受债权人追索而人为制造的‘贫困’这一奇怪组合”，此说错误。UST Motion at 2。如Kwok Declaration所述，债务人当前的财务状况在很大程度上是中国共产党（“CCP”）所采取行动的结果，其中包括冻结和没收家庭资产；这些行动是为回应债务人对CCP腐败及侵犯人权行为的直言批评。Kwok Decl. ¶¶ 4-18。\n(ii) 与美国受托人的主张相反，债务人并无“众多别名”。UST Motion ¶ 7。相反，他目前只有一个法定姓名，即Ho Wan Kwok（郭文贵）。他在其出生地中国的法定姓名为Guo Wengui，但当其成为香港公民后，由于中国不承认双重国籍，CCP实际上取消了其姓名。Kwok Decl. ¶ 11。如同许多居住在西方的中国人所做的那样，债务人采用了Miles这一非正式英语化“昵称”。\n(iii) 美国受托人称债务人具有“申请破产前逃避债权人并援引《第五修正案》的历史”，此说有误。UST Motion at 2。债务人在约21起诉讼中被列为具名被告，其中许多涉及与CCP有关联的当事人。Kwok Decl. ¶¶ 19-26。债务人曾不时根据律师建议，在与这些诉讼相关的程序中行使其《第五修正案》权利。\n(iv) 美国受托人主张债务人在申请破产前的行为表明其“持续不愿回答有关其资产、资金和公司实体的问题”，此说不正确。UST Motion at 3。如本文所述，债务人\n\n迄今为止已在本案中作出充分披露，并欢迎指定一名审查员，对债务人的资产和财务状况作出客观评估。\n\n- (v) 美国受托人关于债务人“试图避免对其破产文件承担任何责任或义务”的陈述有误。UST Motion at 4。如上所述，债务人在伪证处罚的约束下签署了财产清单、财务状况说明书和Kwok Declaration（郭文贵声明），且该等文件中所载的标准保留条款在破产案件中属惯常做法。\n\n- (vi) 美国受托人关于债务人的所有生活费用均“由Golden Spring支付并通过Golden Spring支付”的主张不准确。UST Motion ¶ 22。如Kwok Declaration所述，债务人的家人和GSNY主要满足其需要；除某些个人物品外，债务人所使用的几乎所有物品均由其家人保有所有权。Kwok Decl. ¶ 17。\n\n- (vii) 美国受托人暗示债务人故意且不当虚报其地址的说法错误。债务人最初填写了一个由GSNY代收的纽约市地址，出于对其本人及其家人安全的担忧。按照破产法院于March 1, 2022作出的指示，债务人于March 10, 2022提交了地址变更表，载明其在Greenwich, Connecticut的邮寄地址。See Kwok Decl. ¶ 7 n. 4; Dkt. No. 81。\n\n［本页其余部分有意留白。］\n\n结论\n\n因此，债务人谨请求本院：(i) 作出一项裁定，其实质形式如随附的附件A所示，指定一名审查员；(ii) 驳回UST动议中请求以指定一名Chapter 11受托人为替代救济的部分；以及(iii) 向债务人授予本院认为公正和适当的其他或进一步救济。\n\n日期：April 6, 2022\n\nBROWN RUDNICK LLP（布朗·拉德尼克律师事务所）\n\n签署人：/s/ William R. Baldiga\n\nDylan P. Kletter, Esq.\n185 Asylum Street\nHartford, Connecticut 06103\n电话：(860) 509-6500\n传真：(860) 509-6501\n电子邮件：dkletter@brownrudnick.com\n\n-及-\n\nWilliam R. Baldiga, Esq.\nRobert J. Stark, Esq.\nJeffrey L. Jonas, Esq.\nBennett S. Silverberg, Esq.\nSeven Times Square\nNew York, New York 10036\n电话：(212) 209-4800\n传真：(212) 209-4801\n电子邮件：wbaldiga@brownrudnick.com\nrstark@brownrudnick.com\njjonas@brownrudnick.com\nbsilverberg@brownrudnick.com\n\nHo Wan Kwok（郭文贵）、债务人的拟任代理律师\n\n附件A\n\nUNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION（康涅狄格州联邦破产法院布里奇波特分庭）\n\n关于：　：\n\nChapter 11\n\nHo Wan Kwok（郭文贵），　：\n\nCase No. 22-50073 (JAM)\n\nRef. Dkt. No. 102\n\n债务人。　：\n\n指定审查员的拟议命令\n\n美国受托人已在Ho Wan Kwok（以下简称“债务人”）的chapter 11案件中，根据《破产法》11 U.S.C. § 1104(c)提交了一项请求作出指定审查员（以下简称“审查员”）命令的动议（该动议以下简称“动议”）（ECF 102）；本院已于April 13, 2022就该动议举行听证；本院已审议债务人同意按照本命令规定的条款指定审查员，并已认定根据《破产法》11 U.S.C. § 1104(c)指定一名审查员进行本命令所载调查，符合债权人及破产财产的最大利益；本院已认定该动议已获充分通知；本院已认定有理由准许该动议；本院已审议对该动议提出的任何异议并驳回该等异议，特此\n\n(1) 命令：根据11 U.S.C. § 1104(c)(1) and (2)准许该动议；但前提是，本院并未就动议所载任何指称作出任何认定或裁断，且所有利害关系方就此享有的权利均予保留；并进一步\n\n(2) 命令：指示美国受托人在债务人案件中指定一名审查员；并进一步\n\n(3) 命令：指示审查员：(a) 查明债务人在破产申请提交后的收入、资金来源以及从所有来源支付债务人义务的情况；(b) 查明债务人对破产申请提交后收入的用途；(c) 根据11 U.S.C. § 541，查明并了解债务人在申请日对财产享有权益的范围，包括在任何公司实体中享有的任何受益、控制、衡平或法定权益，并查明和了解该等公司实体的资产和负债；(d) 查明有关破产财产的任何相竞争的法定或衡平权益或请求权，以及对债务人在该等财产中权益的任何限制；(e) 查明债务人过去及目前对与家人有关的不动产和转让财产的使用；(f) 查明债务人过去及目前为家族成员相关企业和实体利益所提供的服务；以及(g) 审查债务人是否履行其在《破产法》项下的全部信义义务，并遵守对占有中债务人施加的全部报告要求，包括披露全部破产财产资产及诉讼请求（以下简称“调查”）；并进一步\n\n(4) 命令：美国受托人应在本命令作出后七（7）日内提交审查员指定通知（以下简称“指定通知”）；并进一步\n\n(5) 命令：在提交指定通知后七（7）日内，审查员应向本院提交调查的拟议工作计划及预算，该工作计划及预算应在向债务人、无担保债权人官方委员会（以下简称“委员会”）以及根据Bankruptcy Rule 2002请求通知的所有当事方提前七（7）日通知后，提交本院批准；并进一步\n\n(6) 命令：在开始调查前，审查员应与债务人及委员会的代表会面并协商，以讨论调查事宜；并进一步\n\n(7) 命令：如果在该调查过程中发现其他相关事项，且审查员、债务人、委员会或美国受托人认为应提请本院注意，审查员、债务人、委员会或美国受托人均有权向本院申请修改调查范围；所有利害关系方就任何该等申请享有的权利均获得充分保留；并进一步\n\n(8) 命令：指示债务人和委员会就调查事宜与审查员充分合作（应理解，向审查员提供的任何信息应依据双方合理接受的保密协议，或本院作出的保护令提供；为免疑义，本命令的任何内容均不应视为放弃债务人可能拥有或主张的任何权利或特权），且债务人和委员会应各自尽最大努力与审查员协调，以避免对调查造成不必要的干扰或重复；并进一步\n\n(9) 命令：授权审查员寻求债务人的家属和／或与该等家属有关联实体的合作及信息，包括Golden Spring (New York) Ltd.（金泉〈纽约〉有限公司）、HK International Funds Investments (USA) Limited, LLC（香港国际基金投资〈美国〉有限责任公司）以及Mei Guo女士（郭梅女士）；并进一步\n\n(10) 命令：在审查员提交其报告之前，审查员及审查员的代表或代理人均不得就调查的履行或审查员职责作出任何公开披露；并进一步\n\n(11) 命令：除非本院在向债务人、委员会及根据Federal Rules of Bankruptcy Procedure请求通知的所有当事方通知后，通过命令延长该期限，审查员应于本院批准工作计划后九十（90）日内，按照11 U.S.C. § 1106(a)(4)的要求编制并提交一份报告；并进一步\n\n(12) 命令：审查员应在向本院提交报告前至少三（3）个营业日，向债务人提供报告的实质最终草案，以便债务人审阅受任何保密义务约束的信息，并在必要时申请保护令或其他适当救济；并进一步\n\n(13) 命令：如审查员认定聘请律师及其他专业人士为履行其职责所必需，审查员可聘请该等人员，但该等聘请须经本院按照等同于11 U.S.C. § 327所规定标准的标准批准；并进一步\n\n(14) 命令：审查员及审查员根据本院任何命令聘请的任何专业人士，应按照本案确立的任何关于专业人士临时报酬及费用偿还的程序，获得报酬及费用偿还。审查员的报酬及费用偿还应根据11 U.S.C. § 330确定，审查员专业人士的报酬及费用偿还应按照等同于11 U.S.C. § 330所规定标准的标准确定；并进一步\n\n(15) 命令：审查员应与任何政府机构充分合作（该等合作不应视为上文第10段所述的公开披露），包括但不限于可能正在调查债务人的任何联邦、州或地方政府机构；审查员应尽最大努力与该等机构协调，以避免对该等机构进行的任何调查造成不必要的干扰或重复；但前提是，审查员应迅速将任何该等政府机构提出的信息请求以书面通知债务人，以使债务人有机会申请保护令或其他适当救济；并进一步\n\n(16) 命令：就属于调查范围内的事项，审查员应具有“利害关系方”的地位，并有权在本案任何及所有听证中出庭并陈述意见；但前提是，审查员不具有代表破产财产起诉任何请求权或诉讼请求的地位或能力；并进一步\n\n(17) 命令：本命令的任何内容均不应妨碍美国受托人或任何其他当事方请求任何其他合法救济的权利，包括但不限于指定一名受托人；所有利害关系方就任何该等请求享有的权利均获得充分保留；并进一步\n\n(18) 命令：本院应保留对因执行本命令而产生或与之有关的一切事项的管辖权。\n\n附件B\n\nUNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION（康涅狄格州联邦破产法院布里奇波特分庭）\n\n关于：　：\n\n：\n\nChapter 11\n\nHo Wan Kwok（郭文贵），　：\n\n：\n\nCase No. 22-50073 (JAM)\n\n：\n\n债务人。　：\n\nRef. Dkt. No. 102\n\n关于修订后¹拟议命令的通知：准许美国受托人请求作出指定审查员命令的动议，或作为替代方案，请求作出指定一名CHAPTER 11受托人命令的动议\n\n美国受托人William K. Harrington（威廉·K·哈灵顿）通过下列签署律师，特此通知本院，债务人已告知美国受托人，债务人不反对在上述标题案件中指定一名审查员。\n\n美国受托人还提交如下经修订的拟议命令：\n\n美国受托人（United States Trustee）已提出动议，申请发布裁定，指示根据 11 U.S.C. § 1104(c)(1) 和/或 (2)，在 Ho Wan Kwok（郭文贵），亦称 Wengui Guo（郭文贵），亦称 Miles Guo（郭文贵）（“债务人”）的第 11 章案件中任命审查员（“审查员”）；或者，作为替代方案，基于债权人及破产财产的最佳利益，根据 11 U.S.C. § 1104(a)(2) 发布裁定，指示任命第 11 章受托人（“动议”）（ECF 102）；已于 April 13, 2022 就该动议举行听证会，且本院\n\n1 尽管债务人已同意由本院指示美国受托人在债务人的第 11 章案件中任命审查员，但债务人及其他利害关系方均未同意本经修订拟议裁定的条款。美国受托人提交本《经修订拟议裁定通知》，以便在就美国受托人动议举行听证会之前，向所有当事方及本院通知拟议条款。\n\n已审查证据、债务人对该动议的同意，以及按照本裁定所载条款任命审查员之事，并已认定，根据《破产法》11 U.S.C. § 1104(c)(2) 任命审查员调查债务人的事务属于强制性要求，因为债务人固定且已确定数额的无担保债务超过 $5 million。本院进一步认定，根据 11 U.S.C. § 1104(c)(1)，存在任命审查员的理由，因为任命审查员调查债务人及债务人关联方的事务，并进行本裁定所述调查，符合债权人及破产财产其他利害关系方的最佳利益；并且，本院已认定该动议已获得充分通知，本院已认定存在准许该动议的理由，并且本院已审议对该动议提出的任何异议并驳回该等异议，现据此\n\n(1) 命令：根据 11 U.S.C. § 1104(c)(1) 和 (2)，准许该动议；但本院不就该动议中所列任何指控作出任何认定或裁决，且保留所有利害关系方就此享有的权利；并进一步\n\n(2) 命令：指示美国受托人在债务人的案件中任命一名审查员；并进一步\n\n(3) 命令：指示审查员：(a) 查明债务人申请后收入、资金来源以及债务人从所有来源支付其债务的情况；(b) 查明债务人对申请后收入的使用；(c) 根据 11 U.S.C. § 541，查明并了解债务人在申请日对财产享有权益的范围，包括其在全球任何公司实体中享有的任何受益、控制、衡平和/或法定权益，并查明及了解该等公司实体的资产和负债；(d) 查明与破产财产有关的任何相竞争的法定或衡平权益或权利主张，以及对债务人在该等财产中享有权益的任何限制；(e) 查明债务人过去及目前对与家庭有关的不动产及转让的使用；(f) 查明债务人过去及目前为家庭成员相关企业和实体之利益提供的服务；以及 (g) 审查债务人是否履行其在《破产法》下的所有受托责任，并遵守对占有中债务人施加的所有报告要求，包括披露所有破产财产资产及诉因（“调查”）；并进一步\n\n(4) 命令：美国受托人应在本裁定录入后七 (7) 日内提交审查员任命通知（“任命通知”）；并进一步\n\n(5) 命令：在提交任命通知后七 (7) 日内，审查员应向本院提交调查的拟议工作计划及预算；该计划及预算应在向债务人、无担保债权人官方委员会（“委员会”）及所有根据 Bankruptcy Rule 2002 申请接收通知的当事方发出七 (7) 日通知后，经本院批准；并进一步\n\n(6) 命令：在开始调查之前，审查员应与债务人和委员会的代表会面并协商，以讨论该调查；并进一步\n\n(7) (4) 命令：如在该调查期间发现其他相关事项，而审查员、债务人、委员会或美国受托人认为应提请本院注意，则审查员、债务人、委员会或美国受托人有权向本院申请进一步扩大或修改调查范围；所有利害关系方就任何该等申请享有的权利均得到完全保留；并进一步\n\n(8) (5) 命令：指示债务人、债务人的关联方、家庭成员及其企业和实体，以及委员会，就履行审查员任何职责及进行调查之事，全面配合审查员（双方理解，向审查员提供的任何信息均应依照双方可合理接受的保密协议，或依照本院作出的保护令提供；为免生疑义，本裁定任何内容均不得视为放弃债务人可能享有或主张的任何权利或特权）；债务人和委员会应各自尽最大努力与审查员协调，以避免对调查造成不必要的干扰或重复；并进一步\n\n(9) 命令：授权审查员寻求债务人家庭成员和/或与该等家庭成员关联的实体的合作及信息，包括 Golden Spring (New York) Ltd.（金泉〈纽约〉有限公司）、HK International Funds Investments (USA) Limited, LLC（香港国际基金投资〈美国〉有限责任公司）以及 Ms. Mei Guo（郭美）；并进一步\n\n(10) (6) 命令：在审查员提交其报告之前，审查员、审查员的代表或代理人均不得就调查的进行或审查员职责的履行作出任何公开披露；并进一步\n\n(11) (7) 命令：除非本院在向债务人、委员会及所有根据《联邦破产程序规则》申请接收通知的当事方发出通知后，以裁定延长该期限，审查员应在本院批准工作计划后九十 (90) 日内，依 11 U.S.C. § 1106(a)(4) 的要求编制并提交报告；并进一步\n\n(12) 命令：审查员应至少在向本院提交报告前三 (3) 个工作日，向债务人提供报告的实质性最终草案，以便债务人审查受任何保密义务约束的信息，并在必要时申请保护令或其他适当救济；并进一步\n\n(13) (8) 命令：如审查员认定聘用律师及其他专业人士为履行其职责所必需，审查员可以聘用该等人士；该等聘用应依照与 11 U.S.C. § 327 所规定标准相当的标准，获得本院批准；并进一步\n\n(14) (9) 命令：审查员及审查员根据本院任何裁定聘用的任何专业人士，应依照本案确立的任何专业人士临时报酬及费用偿还程序，获得报酬及费用偿还。审查员的报酬及费用偿还应根据 11 U.S.C. § 330 确定，审查员所聘专业人士的报酬及费用偿还应根据与 11 U.S.C. § 330 所规定标准相当的标准确定；并进一步\n\n(15) (10) 命令：审查员应全面配合任何政府机构（该等配合不应视为上文第 (10) 段所述的公开披露），包括但不限于可能正在调查债务人、债务人可能与之存在关系的任何个人、公司或实体的任何联邦、州或地方政府机构；审查员应尽最大努力与该等机构协调，以避免对该等机构进行的任何调查造成不必要的干扰或重复；但审查员应立即以书面形式通知债务人任何该等政府机构提出的信息请求，以使债务人有机会申请保护令或其他适当救济；并进一步\n\n(16) (11) 命令：就属于调查范围内的事项，审查员应具有“利害关系方”的资格，并有权出席及陈述意见于本案任何及所有听证会；但审查员无资格或能力代表破产财产提起任何权利主张或诉因；并进一步\n\n(17) (12) 命令：本裁定任何内容均不得妨碍美国受托人或任何其他当事方申请任何其他合法救济的权利，包括但不限于任命受托人；所有利害关系方就任何该等申请享有的权利均得到完全保留；并进一步\n\n64659425 v1-WorkSiteUS-000002/3313\n\n(18) 命令：本院应保留对因实施本裁定而产生或与之有关的所有事项的管辖权。\n\n附件 C-1\n\n案件 21-20111 文书 161 于 02/24/21 提交，于 02/24/21 14:55:05 录入，第 2 页，共 104 页；案件 22-50073 文书 180 于 04/06/22 提交，于 04/06/22 16:28:28 录入，第 29 页，共 129 页\n\n美国康涅狄格州联邦破产法院\n哈特福德分院\n\n关于：　：　第 11 章\n\nCARLA'S PASTA, INC.（卡拉意面公司）等，　：　案号 21-20111\n\n债务人。1　：　（合并管理）\n\n关于 CARLA'S PASTA 资产与负债清单及财务事务说明书的总体说明、限制、方法及免责声明\n\nCarla's Pasta, Inc.（卡拉意面公司）（“Carla's Pasta”或“债务人”）作为上述标题所列、合并管理的第 11 章案件中的占有中债务人，已向 United States Bankruptcy Court for the District of Connecticut（美国康涅狄格州联邦地区破产法院）（“破产法院”）提交其资产与负债清单（“清单”）及财务事务说明书（“SOFAs”，与“清单”合称“清单和说明书”）。债务人在其顾问协助下，依照《美国法典》第 11 编第 521 条（“破产法”）及《联邦破产程序规则》第 1007 条（“破产程序规则”）编制了清单和说明书。\n\n债务人的首席执行官 Carla Squatrito（卡拉·斯夸特里托）已在清单和说明书上签字。在审阅并签署清单和说明书时，斯夸特里托女士必然依赖债务人多名人员所作的努力、陈述及声明。斯夸特里托女士并未（且不可能）亲自核实每一该等陈述及声明的准确性，包括有关欠付债权人金额的陈述及声明。\n\n本附表与陈述相关的全球说明以及限制、方法和免责声明（以下简称“全球说明”）适用于全部附表与陈述，并通过援引纳入其中，构成其不可分割的一部分。审阅附表与陈述时，应一并参阅和审查全球说明。如附表与陈述与前述任何全球说明存在差异，应以全球说明为准。\n\n附表与陈述并非旨在构成按照美国公认会计原则（“GAAP”）编制的财务报表，亦非旨在与债务人的财务报表完全调节一致。附表与陈述载有未经审计的信息，该等信息尚待进一步审查并可能进行\n\n1 本第11章案件中的债务人，以及各债务人联邦纳税人识别号的后四位数字，分别为 Carla's Pasta, Inc.（卡拉意大利面公司）（5847）和 Suri Realty, LLC（苏里房地产有限责任公司）（5847）。债务人的公司总部及送达地址为 50 Talbot Lane, South Windsor, Connecticut 06074。\n案件 21-20111 文书 161 提交日期 02/24/21 录入日期 02/24/21 14:55:05 第 3 页，共 104 页 案件 22-50073 文书 180 提交日期 04/06/22 录入日期 04/06/22 16:28:28 第 30 页，共 129 页\n\n调整。在编制附表与陈述时，债务人依赖于编制时其账簿和记录中可获得的财务数据。债务人已作出合理且善意的努力，以确保该等财务信息的准确性和完整性，但进一步调查或发现可能识别出后续信息，从而可能需要对附表与陈述作出重大修订。因此，债务人无法保证或声明附表与陈述不存在无意的错误、遗漏或不准确之处，并且附表与陈述日后可能被修订。\n\n附表与陈述中的任何内容均不构成对债务人在上述第11章案件中任何权利的放弃，亦不构成任何承认，包括但不限于有关实质合并、衡平居次、抵销或抗辩，以及根据《破产法》第5章规定和任何其他相关适用法律追回资产或撤销转让而产生的诉因等任何问题。\n\n重要申报政策摘要。以下为重要申报政策的摘要：\n\na) 负债分配。债务人根据在编制附表与陈述过程中进行的调查，将负债分配于申请破产前期间和申请破产后期间。随着更多信息的获得及进一步调查的开展，申请破产前期间与申请破产后期间之间的负债分配可能发生变化。债务人保留在必要及适当时修改、修订和补充附表与陈述的一切权利。\n\nb) 修订和补充。尽管债务人已作出合理且善意的努力以提交完整、准确的附表与陈述，但仍可能存在无意的错误或遗漏。债务人保留在必要及适当时修订或补充附表与陈述的一切权利。\n\nc) “截至”日期。除非本文件或附表与陈述另有说明，债务人资产的财务信息均截至 January 31, 2021 提供。除非本文件或附表与陈述另有说明，债务人负债的财务信息均截至 January 31, 2021 提供。\n\nd) 破产法院（Bankruptcy Court）命令。根据破产法院已作出或将作出的各项命令（统称“申请破产前付款命令”），债务人已获授权或将获授权支付若干未偿申请破产前债权，包括但不限于雇员就工资、薪金和福利提出的若干债权、若干客户项目以及若干税务债权。因此，如本文件所详述，债务人未在附表中列示该等债权。如该等债权因疏忽或其他原因被列入附表与陈述，债务人并未放弃其修订附表与陈述及／或随后基于任何理由对该等债权提出异议的任何权利，包括该等债权已通过与申请破产前付款命令有关的付款而获清偿。\n\ne) 债权说明。未将债务人附表与陈述中的某项债权标明为“有争议”、“或有”或“未清算”，并不构成债务人承认该金额并非“有争议”、“或有”或“未清算”。债务人保留基于任何理由对任何债权提出争议的一切权利，无论该等债权是否反映于其各自的附表与陈述中，或根据已提交的债权证明提出，包括但不限于基于金额、责任或分类提出争议，或以其他方式随后将该等债权标明为“有争议”、“或有”或“未清算”。\n\nf) 分类。将某项债权或合同列为：(i) 附表D中的“有担保”；(ii) 附表E中的“无担保优先”；(iii) 附表F中的“无担保”；或(iv) 附表G中的“待履行”或“未届满”，并不构成债务人承认债权人的法律权利，亦不构成债务人放弃对该等债权或合同重新定性或重新分类的权利。\n\ng) 诉因。尽管已作出合理且善意的努力，债务人可能未在其附表与陈述中将其针对第三方的全部诉因（已提起或潜在）识别及／或列为资产。债务人保留与任何诉因有关的一切权利，全球说明或附表与陈述中的任何内容均不得视为放弃任何该等诉因。同样，在债务人作为未决诉因的被告时，全球说明或附表与陈述中的任何内容均不得视为对该等诉因作出承认或认定，或放弃针对该等诉因的任何抗辩或异议；债务人就该等诉因享有的全部抗辩、异议及其他权利特此予以保留。\n\nh) 保密、私密及商业敏感信息。在某些情况下，由于债务人与第三方之间协议的性质、对某些信息具有保密性或商业敏感性的担忧，或对个人隐私的顾虑，债务人可能有意对附表与陈述中的某些信息作出变更、修订、删节或合并。此外，在某些情况下，该等信息的敏感性可能要求将其从附表与陈述中省略。在可能范围内，所作变更、删节、合并和省略仅限于债务人为保护债务人或第三方，同时向利害关系方提供足以回应附表与陈述的信息而认定为必要或适当的范围。\n\ni) 实体分类问题。债务人（与 Suri Realty, LLC 共同称为“债务人”）已善意努力识别各债务人拥有的资产及各债务人所负的负债。尽管附表反映了该等努力的结果，但若干因素可能影响债务人将资产和负债准确归属于特定债务人实体的能力，包括但不限于：(i) 某些资产可能主要由并非根据债务人账簿和记录持有该等资产所有权的实体之另一债务人使用；(ii) 某些负债可能名义上由一债务人发生，但该等负债实际上可能由另一债务人发生，或与该等负债有关的发票可能已向另一债务人开具或以另一债务人的名义开具；以及(iii) 债务人的某些债权人可能将一个或多个债务人视为合并实体，而非彼此区分的实体。\n\nj) 估计和假设。在编制附表与陈述时，债务人须作出若干估计和假设，该等估计和假设影响资产和负债的申报金额、于附表与陈述提交之日或有资产和负债的披露及潜在价值，以及申报期间收入和支出的申报金额。实际结果可能与该等估计不同，且差异可能重大。\n\nk) 排除的资产和负债。债务人已从附表与陈述中排除某些类别的资产和负债，例如微小存款，以及包括但不限于应计税款和应计应付账款的应计负债。其他不重大资产和负债也可能已被排除。最后，仅为GAAP申报目的而记录的某些递延费用、账户或准备金，未列入债务人的附表。\n\nl) 待履行合同和未届满租赁。即使该等合同可能对债务人财产具有一定价值，债务人也不一定将待履行合同和未届满租赁作为资产列入附表与陈述。债务人的待履行合同和未届满租赁已列于附表G。债务人拒绝履行待履行合同和未届满租赁将导致提出拒绝履行损害赔偿债权；但附表与陈述未反映任何拒绝履行损害赔偿债权。债务人保留就提出任何该等债权作出任何主张和提出异议的权利。\n\nn) 内部人。为附表与陈述之目的，债务人根据《破产法》第101(31)条将“内部人”界定为：(i) 董事；(ii) 高级管理人员；(iii) 控制债务人的人员；(iv) 债务人的董事、高级管理人员或控制人员的亲属；以及(v) 关联方。被列为“内部人”的人员仅为提供信息之目的而被纳入。债务人不就以下事项采取任何立场：(i) 该人员对债务人控制权的影响；(ii) 该个人的管理职责或职能；(iii) 该个人的决策权或公司授权；或(iv) 该个人是否能够成功主张其根据适用法律（包括但不限于联邦证券法）、就任何责任理论或为任何其他目的而言并非“内部人”。将一方列为内部人并非意在、亦不应被解释为对该方作为内部人的法律定性，亦不应被解释为承认该方为内部人；所有该等权利、请求权和抗辩均明确予以保留。\n\no) 公司间债权。本案债务人之间的应收款和应付款（各称为“一项公司间应收款”或“一项公司间应付款”，统称为“公司间债权”）在附表B(16)或附表F中申报为适用债务人应向其他债务人收取或应向其他债务人支付的应收款或应付款。如未列出余额，债务人根据目前可获得的信息不认为适用债务人拥有任何公司间应收款或公司间应付款。\n\np) 诉讼。债务人已在附表F中将与任何未决或受威胁诉讼有关的所有已知请求权人列为金额不明的或有、未清算且有争议的债权。尽管未对债权金额作出估计，但该等请求权人的获准债权（如有）可能数额重大。\n\nq) 账面净值。在某些情况下，债务人并未保存市场估值，或该等估值并不易于取得。在其他情况下，市场估值虽可取得，但已过时。若债务人为其全部资产取得最新市场估值，将成本高昂、负担过重，且会低效使用破产财产资产。因此，除非另有说明，债务人的明细表和说明书均按资产账面净值反映债务人的资产。该等资产的市场价值可能与其账面净值不同，有时差异可能重大。视情况而定，已全额折旧或为会计目的已计入费用的资产不具有账面净值。\n\nr) 重新定性。尽管债务人已作出合理努力，正确地定性、分类、归类或标示明细表和说明书中列报的某些债权、资产、待履行合同、未到期租赁及其他项目，但债务人仍可能对某些项目作出了不当的定性、分类、归类或标示。因此，随着更多信息可供获得，债务人保留在日后于必要且适当时对明细表和说明书中列报的项目重新定性、重新分类、重新归类或重新标示的一切权利。\n\ns) 第三方财产。在正常业务过程中，债务人为其日常业务经营之用，向某些第三方出租人租赁设备，并根据与该等当事方订立的合同和租赁，使用及持有第三方拥有的财产。受任何该等租赁或合同约束的财产，均未作为债务人拥有的财产或资产列入附表 A 或附表 B。受任何该等租赁或合同约束的财产，亦未在债务人的财务状况说明书中作为债务人控制之下的第三方财产或资产予以列示。明细表和说明书中的任何内容均不构成或应被解释为就任何租赁（包括但不限于，任何租赁是否为真实租赁或融资安排）或合同（包括但不限于，该合同是否事实上为待履行合同）的法律地位作出的承认或认定；债务人保留与任何该等问题有关的一切权利。\n\ns) 未确定金额。将某一金额描述为“未知”、“TBD”或“未确定”，并非意图反映该金额的重要性。\n\n＊ ＊ ＊ ＊ ＊\n\nUNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT HARTFORD DIVISION（美国康涅狄格联邦破产法院哈特福德分院）\n\n关于：　:\n:\n第11章\n\nCARLA'S PASTA, INC.（卡拉意面公司）等，　:\n:\n案件编号 21-20111\n债务人。1　:\n:\n（联合管理）\n\n关于 CARLA'S PASTA 的资产和负债明细表及财务状况说明书的总体说明、限制、方法和免责声明\n\nCarla's Pasta, Inc.（“Carla's Pasta”或“债务人”）作为上述经联合管理的第11章案件中的占有中的债务人，已向 United States Bankruptcy Court for the District of Connecticut（美国康涅狄格联邦破产法院）（“破产法院”）提交其资产和负债明细表（“明细表”）及财务状况说明书（“SOFAs”，连同“明细表”统称为“明细表和说明书”）。债务人在其顾问协助下，依照 United States Code（美国法典）title 11（“破产法典”）section 521 以及 Federal Rules of Bankruptcy Procedure（联邦破产程序规则）（“破产规则”）Rule 1007 编制了明细表和说明书。\n\n债务人的首席执行官 Carla Squatrito（卡拉·斯夸特里托）已签署明细表和说明书。在审阅及签署明细表和说明书时，斯夸特里托女士必然依赖于债务人各类人员所作出的努力、陈述和声明。斯夸特里托女士并未（且不可能）亲自核实每一该等陈述和声明的准确性，包括有关应付债权人金额的陈述和声明。\n\n本总体说明、限制、方法和关于明细表和说明书的免责声明（“总体说明”）涉及全部明细表和说明书，并通过引用纳入其中，且构成其不可分割的一部分。审阅明细表和说明书时，应一并参阅和审查总体说明。如明细表和说明书与前述任何总体说明存在差异，应以总体说明为准。\n\n明细表和说明书并非意图构成按 United States Generally Accepted Accounting Principles（美国公认会计原则）（“GAAP”）编制的财务报表，亦非意图与债务人的财务报表完全调节一致。明细表和说明书载有未经审计的信息，该等信息有待进一步审查及可能的调整。\n\n1 本第11章案件中的债务人，以及各债务人联邦纳税识别号码的后四位数字，分别为 Carla's Pasta, Inc. (5847) 和 Suri Realty, LLC（苏里房地产有限责任公司）(5847)。债务人的公司总部及送达地址为 50 Talbot Lane, South Windsor, Connecticut 06074。\n\n在编制明细表和说明书时，债务人依赖于编制时其账簿和记录中可获得的财务数据。债务人已作出合理且善意的努力，以确保该等财务信息的准确性和完整性，但进一步调查或发现可能识别出后续信息，从而可能需要对明细表和说明书作出重大修改。因此，债务人无法保证或声明明细表和说明书不存在无意的错误、遗漏或不准确之处，并可能在日后予以修订。\n\n明细表和说明书中的任何内容均不构成债务人就上述第11章案件所享有任何权利的放弃，或任何承认，包括但不限于涉及实质合并、衡平居次、抵销或抗辩，以及根据破产法典第5章规定和任何其他相关适用法律为追回资产或撤销转让而产生的诉讼请求的任何问题。\n\n重要申报政策摘要。以下为重要申报政策摘要：\n\na) 负债分配。债务人根据为编制明细表和说明书而进行的调查，将负债分配至申请破产前和申请破产后期间。随着更多信息可供获得及进一步调查的开展，申请破产前和申请破产后期间之间的负债分配可能发生变化。债务人保留在必要且适当时修改、修订和补充明细表和说明书的一切权利。\n\nb) 修订和补充。尽管债务人已作出合理且善意的努力以提交完整、准确的明细表和说明书，但可能存在无意的错误或遗漏。债务人保留在必要且适当时修订或补充明细表和说明书的一切权利。\n\nc) “截至”日期。除非本文或明细表和说明书中另有说明，债务人资产的财务信息均截至 January 31, 2021 提供。除非本文或明细表和说明书中另有说明，债务人负债的财务信息均截至 January 31, 2021 提供。\n\nd) 破产法院命令。根据破产法院已作出或将作出的各项命令（统称为“申请破产前付款命令”），债务人已获或将获授权支付某些尚未清偿的申请破产前债权，包括但不限于某些雇员的工资、薪金和福利债权、某些客户项目以及某些税务债权。因此，如本文所详述，债务人未在明细表中列明该等债权。如该等债权因无意或其他原因已列入明细表和说明书，债务人并不放弃其修订明细表和说明书及／或随后基于任何理由对该等债权提出异议的任何权利，包括该等债权已通过与申请破产前付款命令有关的付款获得清偿。\n\ne) 债权描述。未将债务人明细表和说明书中的债权标示为“有争议”、“附条件”或“未清算”，并不构成债务人承认该金额并非“有争议”、“附条件”或“未清算”。债务人保留基于任何理由对任何债权提出争议的一切权利，无论该债权是否反映于其各自的明细表和说明书中，或是否根据已提交的债权证明提出，包括但不限于基于金额、责任或分类提出争议，或以其他方式随后将该等债权标示为“有争议”、“附条件”或“未清算”。\n\nf) 分类。将某一债权或合同列为：(i) 附表 D 中的“有担保”，(ii) 附表 E 中的“无担保优先”，(iii) 附表 F 中的“无担保”，或 (iv) 附表 G 中的“待履行”或“未到期”，并不构成债务人承认债权人的法律权利，亦不构成债务人放弃对该等债权或合同重新定性或重新分类的权利。\n\ng) 诉讼请求。尽管已作出合理且善意的努力，债务人可能未在其明细表和说明书中将其针对第三方的所有已提起或潜在诉讼请求识别及／或列示为资产。债务人保留有关任何诉讼请求的一切权利，总体说明或明细表和说明书中的任何内容均不得视为放弃任何该等诉讼请求。同样，在债务人作为待决诉讼请求中的被告时，总体说明或明细表和说明书中的任何内容均不得视为就该等诉讼请求作出的承认或认定，或放弃对该等诉讼请求提出任何抗辩或异议；债务人就该等诉讼请求享有的所有抗辩、异议及其他权利均在此予以保留。\n\nh) 保密、私人及商业敏感信息。在某些情况下，鉴于债务人与第三方之间协议的性质、对某些信息保密性或商业敏感性质的顾虑，或对个人隐私的顾虑，债务人可能有意对明细表和说明书中的某些信息作出变更、修订、删节或合并。此外，在某些情况下，该等信息的敏感性可能要求将其从明细表和说明书中省略。在可能范围内，该等变更、删节、合并和省略已限于债务人认定为保护债务人或第三方所必需或适当的程度，同时向利害关系方提供针对明细表和说明书的充分信息。\n\ni) 实体分类问题。债务人（与 Suri Realty, LLC 一并合称“债务人”）已本着诚信努力识别各债务人拥有的资产及各债务人所负的负债。尽管该等清单反映了该等努力的结果，但若干因素可能影响债务人将资产和负债准确归属至特定债务人实体的能力，包括但不限于：(i) 某些资产可能主要由债务人使用，但根据债务人的账簿和记录，该债务人并非持有该等资产所有权的实体；(ii) 某些负债可能名义上由一名债务人发生，但该等负债实际上可能由另一名债务人发生，或者与该等负债相关的发票可能已开具给另一名债务人、或以另一名债务人的名义开具；以及 (iii) 债务人的某些债权人可能将一名或多名债务人视为合并实体，而非彼此区分的实体。\n\nj) 估计和假设。在编制该等清单和报表时，债务人须作出若干估计和假设，这些估计和假设影响已报告的资产和负债金额、在提交该等清单和报表之日或有资产和负债的披露及潜在价值，以及报告期间的已报告收入和费用。实际结果可能与该等估计不同，且差异可能重大。\n\nk) 排除的资产和负债。债务人已从该等清单和报表中排除若干类别的资产和负债，例如微不足道的保证金，以及包括但不限于应计税款和应计应付账款在内的应计负债。其他不重要的资产和负债也可能被排除。最后，仅为符合 GAAP 报告目的而记录的某些递延费用、账户或准备金，未列入债务人的清单。\n\nl) 待履行合同和未到期租赁。债务人未必将待履行合同和未到期租赁列为该等清单和报表中的资产，尽管这些合同可能对债务人财产具有一定价值。债务人的待履行合同和未到期租赁已载于附表 G。债务人拒绝履行待履行合同和未到期租赁将导致提出因拒绝履行造成损害的债权；但该等清单和报表未反映任何该等损害赔偿债权。债务人保留就提出任何该等债权提出任何论点和异议的权利。\n\nn) 内部人。就该等清单和报表而言，债务人依据《破产法》第 101(31) 条将“内部人”界定为：(i) 董事；(ii) 高级管理人员；(iii) 控制债务人的人员；(iv) 债务人的董事、高级管理人员或控制人员的亲属；以及 (v) 关联方。列为“内部人”的人员仅为提供信息之目的而列入。债务人不就下列事项采取任何立场：(i) 该人员对债务人控制权的影响；(ii) 该个人的管理责任或职能；(iii) 该个人的决策权或公司权限；或 (iv) 该个人是否能够成功主张其根据适用法律（包括但不限于联邦证券法）、就任何责任理论或为任何其他目的而言并非“内部人”。将一方列为内部人，并非且不应被解释为对该方作为内部人的法律定性，也不应被解释为承认该方是内部人；明确保留所有该等权利、债权和抗辩。\n\no) 公司间债权。本案债务人之间的应收款和应付款（各称为“公司间应收款”或“公司间应付款”，合称“公司间债权”）在附表 B(16) 或附表 F 中报告为适用债务人对其他债务人的应收款或应付款，或其他债务人对适用债务人的应收款或应付款。如未列示余额，债务人根据目前可获得的信息，不认为适用债务人存在任何公司间应收款或公司间应付款。\n\np) 诉讼。债务人已在附表 F 中将与任何待决或受威胁诉讼行动有关的所有已知申索人列为金额未知的或有、未清算且有争议的债权。尽管未对债权金额作出估计，但该等申索人的获准债权（如有）可能数额巨大。\n\nq) 账面净值。在某些情况下，债务人既未保存市场估值，亦无法轻易获得市场估值。在其他情况下，市场估值虽可获得，但已过时。债务人为其全部资产取得当前市场估值，将造成高得难以承受的费用、过重负担，并且会低效使用财产资产。因此，除非另有说明，债务人的清单和报表按账面净值反映债务人的资产。这些资产的市场价值可能与该等资产的账面净值不同，并且有时可能存在重大差异。视情况而定，已全额折旧或为会计目的计入费用的资产不具有账面净值。\n\nr) 重新定性。尽管债务人已作出合理努力，正确地定性、分类、归类或指定该等清单和报表中报告的某些债权、资产、待履行合同、未到期租赁及其他项目，债务人仍可能对某些项目作出了不当定性、分类、归类或指定。因此，随着获得更多信息，债务人保留在日后于必要且适当时对该等清单和报表中报告的项目重新定性、重新分类、重新归类或重新指定的一切权利。\n\ns) 第三方财产。在其日常业务过程中，债务人向某些第三方出租人租赁设备，以供其日常经营使用，并根据与该等当事方订立的合同和租赁使用及持有第三方拥有的财产。受任何该等租赁或合同约束的财产，未在附表 A 或附表 B 中作为债务人拥有的财产或资产反映。受任何该等租赁或合同约束的财产亦未在债务人的 SOFAs 中作为债务人控制下的第三方财产或资产反映。该等清单和报表所载任何内容，均非且不得被解释为对任何租赁（包括但不限于任何租赁是否为真实租赁或融资安排）或合同（包括但不限于该合同是否事实上为待履行合同）的法律地位作出的承认或认定；债务人保留与任何该等问题有关的一切权利。\n\ns) 未确定金额。将某一金额描述为“未知”、“TBD”或“未确定”，并非意图反映该金额的重要性。\n\n＊＊＊＊＊\n附件 C-2\n案件 18-30623 文件 156 提交于 05/10/18 登记于 05/10/18 23:24:33 文件说明：主文件 第 1 页，共 53 页 案件 22-50073 文件 180 提交于 04/06/22 登记于 04/06/22 16:28:28 第 40 页，共 129 页\n美国康涅狄格联邦地区破产法院纽黑文分院\n\n§ §\n\nTHE ROSEGARDEN HEALTH AND REHABILITATION CENTER LLC（罗斯花园健康与康复中心有限责任公司）等，\n\n§\n\n§\n\n§\n\n关于：§ 第 11 章\n\n案件编号 18-30623 (AMN)\n\n债务人。1 §\n\n§ （联合管理）\n关于债务人资产和负债清单及财务状况说明的总体说明、限制、方法和免责声明\n\n上述所称债务人及占有中的债务人 The Rosegarden Health and Rehabilitation Center LLC（罗斯花园健康与康复中心有限责任公司）等（合称“债务人”，各称“一名债务人”）作为上述标题所列第 11 章案件中的占有中的债务人，在其顾问协助下，依据《美国法典》第 11 编（“《破产法》”）第 521 条及《联邦破产程序规则》（“《破产规则》”）第 1007 条，向康涅狄格联邦地区破产法院（“破产法院”）提交其资产和负债清单（“清单”）及财务状况说明（“报表”或“SOFAs”）。\n\n该等关于债务人清单和报表的总体说明、限制、方法和免责声明（合称“总体说明”）适用于、以引用方式并入并构成债务人所有清单和报表不可分割的一部分。审阅清单和报表时，应一并参阅、考虑及审阅该等总体说明。\n\n该等报表和清单并不声称代表按照美国公认会计原则（“GAAP”）编制的财务报表，也无意与债务人的财务报表完全调节一致。此外，该等报表和清单包含未经审计的信息，该等信息有待进一步审阅并可能调整，且反映债务人为报告每一债务人的资产和负债所作出的商业上合理努力。\n\n债务人及其代理人、律师和财务顾问并不保证或担保本文所提供数据的准确性或完整性，且不对因获取、编制、收集、解释、报告、传达或交付本文所载信息中的作为、错误或遗漏（无论是否因疏忽或其他原因）全部或部分引起或造成的任何损失或损害承担责任。尽管已作出商业上合理的努力以提供准确和完整的信息，仍可能存在无意的错误或遗漏。债务人及其代理人、律师和财务顾问明确不承担更新、修改、修订或重新归类本文所提供信息的任何义务，亦不承担在该等信息被更新、修改、修订或重新归类时通知任何第三方的任何义务。无论该等损害是否可预见及因何种原因造成，即使债务人或其代理人、律师和财务顾问已被告知可能发生该等损害，债务人及其代理人、律师和财务顾问在任何情况下均不对任何第三方承担任何直接、间接、附带、后果性或特别损害赔偿责任（包括但不限于因不准许针对任何债务人的潜在债权而产生的损害赔偿，或对商业声誉、业务损失或利润损失造成的损害赔偿）。\n\n1 本案债务人及各债务人税务识别号码的后四位数字为：The Rosegarden Health and Rehabilitation Center LLC（罗斯花园健康与康复中心有限责任公司）（4423）及 Bridgeport Health Care Center Inc.（布里奇波特医疗保健中心公司）（6665）。\n案件 18-30623 文件 156 提交于 05/10/18 登记于 05/10/18 23:24:33 文件说明：主文件 第 2 页，共 53 页 案件 22-50073 文件 180 提交于 04/06/22 登记于 04/06/22 16:28:28 第 41 页，共 129 页\n\n尽管已作出商业上合理的努力以提供准确和完整的信息，仍可能存在无意的错误或遗漏。债务人及其代理人、律师和财务顾问明确不承担更新、修改、修订或重新归类本文所提供信息的任何义务，亦不承担在该等信息被更新、修改、修订或重新归类时通知任何第三方的任何义务。无论该等损害是否可预见及因何种原因造成，即使债务人或其代理人、律师和财务顾问已被告知可能发生该等损害，债务人及其代理人、律师和财务顾问在任何情况下均不对任何第三方承担任何直接、间接、附带、后果性或特别损害赔偿责任（包括但不限于因不准许针对任何债务人的潜在债权而产生的损害赔偿，或对商业声誉、业务损失或利润损失造成的损害赔偿）。\n\n首席财务官 Chaim Stern（查伊姆·斯特恩）已签署每一份报表和清单。斯特恩先生为债务人的授权签字人。在审阅和签署该等报表和清单时，斯特恩先生依赖债务人及其顾问雇用的各类人员所作的努力、陈述和说明。斯特恩先生并未（且不可能）亲自核实该等报表和清单中所载每项陈述和说明的准确性，包括有关应付债权人金额、该等金额的分类以及债权人地址的陈述和说明。\n\n总体说明及方法概述\n\n1. 权利保留。已作出合理努力，以编制并提交完整、准确的申报表及附表；但仍可能存在非故意的错误或遗漏。债务人保留以下一切权利：(i) 根据不时需要或适当的情形，在各方面修订或补充申报表及附表，包括但不限于就债权请求（“Claim”）的描述或指定修订申报表及附表的权利；(ii) 就申报表及附表所反映的任何债权请求的金额、责任、优先顺位、地位或分类提出争议，或以其他方式主张抵销或抗辩；(iii) 此后将任何债权请求指定为“有争议的”（“disputed”）、“或有的”（“contingent”）或“未清算的”（“unliquidated”）；或对任何债权请求的范围、有效性、可执行性、优先顺位或可撤销性提出异议。未在申报表及附表中将某项债权请求指定为“有争议的”、“或有的”或“未清算的”，并不构成债务人承认该债权请求或金额并非“有争议的”、“或有的”或“未清算的”。列示某项债权请求并不构成被列示该债权请求的债务人承认责任。此外，申报表及附表中所载任何内容，均不构成对各债务人第11章案件相关权利的放弃，包括但不限于涉及债权请求、实质合并、抗辩、衡平居次，以及根据《破产法典》第5章规定和任何其他相关非破产法律追回资产或撤销转让而产生的诉因等问题。总体说明中其他部分所载的任何具体权利保留，均不以任何方式限制本段所载的一般权利保留。尽管有上述规定，除非适用法律另有要求，债务人无须更新申报表及附表。\n\n2. 案件说明及“截至”信息日期。2018年4月18日（“申请日”），各债务人均根据《破产法典》第11章提交了自愿救济申请。债务人正作为占有中债务人，依照 Bankruptcy Code sections 1107(a) and 1108 经营其业务。本文件所提供的资产信息，反映截至2018年4月18日营业结束时的资产数据。除非另有说明，负债信息反映债务人截至2018年4月18日营业结束时的负债数据。\n\n3. 资产账面净值。除非另有说明，申报表及附表所载资产数据反映截至2018年4月18日的账面净值。通常，依据 GAAP 编制的资产账面价值并不反映资产当前的表现，并且可能与相关基础资产的实际价值存在重大差异。\n\n4. 重新定性。尽管债务人为适当定性、分类、归类或指定申报表及附表中报告的某些债权请求、资产、待履行合同、未到期租赁及其他项目已作出商业上合理的努力，但鉴于债务人业务的复杂性和规模，债务人仍可能对某些项目作出了不当定性、分类、归类、指定，或遗漏了某些项目。因此，随着获得更多信息，债务人保留在日后根据需要或适当情形，对申报表及附表中报告的项目重新定性、重新分类、重新归类、重新指定、增加或删除的一切权利，包括但不限于确定本文件所列合同或租赁在申请日是否被视为待履行或未到期，以及在申请提交后是否仍为待履行和未到期。即使信息被错误置入一份或多份附表、一项或多项申报表问题，或申报表及附表的一份或多份证据材料或附件中，亦应视为已在正确的附表、申报表、证据材料或附件中披露。\n\n5. 负债。债务人已根据编制申报表及附表过程中获得的信息和进行的研究，努力在申请前期间与申请后期间之间，以及在债务人与非债务人实体之间分配负债。随着获得更多信息和进行进一步研究，申请前期间与申请后期间之间的负债分配可能发生变化。因此，各债务人保留根据需要或适当情形修订、补充或以其他方式修改其申报表及附表的一切权利。\n\n附表所列负债并未反映根据 Bankruptcy Code section 503(b)(9) 对债权请求所作的任何分析。因此，债务人保留对依据 Bankruptcy Code section 503(b)(9) 提出的任何债权请求的有效性，或对任何该等交易结构或与任何债权人债权请求相关的任何文件或文书的定性提出争议或质疑的一切权利。\n\n6. 排除的资产和负债。债务人已从申报表及附表中排除某些类别的资产、应计税款和负债，包括但不限于商誉、应计工资、雇员福利应计项目及应计应付账款。债务人还排除了其认为属于非债务人关联方的财产或义务的某些资产和负债。对于可能被拒绝也可能不被拒绝的待履行合同及未到期租赁的相对方，债务人还排除了其拒绝损害赔偿债权请求，但以存在该等损害赔偿债权请求为限。此外，某些非重大资产和负债可能已被排除。\n\n案号 18-30623 文书 156 于 05/10/18 提交 于 05/10/18 23:24:33 登记 说明 主文书 第 4 页，共 53 页 案号 22-50073 文书 180 于 04/06/22 提交 于 04/06/22 16:28:28 登记 第 43 页，共 129 页\n\n破产法院已授权（但未指示）债务人可自行决定在申请提交后支付某些未清偿债权请求。申请前负债如已在申请提交后支付，或各债务人预期通过该授权支付，则未列入附表。更多信息请参阅附表 E/F 的说明。\n\n7. 内部人。就申报表及附表而言，债务人依照 Bankruptcy Code section 101(31) 将“内部人”界定为：(a) 董事；(b) 高级管理人员；(c) 控制债务人的人员；(d) 债务人董事、高级管理人员或控制债务人的人员的亲属；以及 (e) 前述人员的债务人/非债务人关联方。被列为“内部人”的人员仅为提供信息之目的而列入，其被列入申报表及附表并不构成承认该等人员就 Bankruptcy Code section 101(31) 而言属于内部人。此外，债务人不就以下事项采取任何立场：(a) 任何内部人对债务人控制权的影响；(b) 任何该等内部人的管理责任或职能；(c) 任何该等内部人的决策权或公司权力；或 (d) 债务人或任何该等内部人能否成功主张其根据适用法律、就任何责任理论或为任何其他目的并非“内部人”。\n\n8. 知识产权。排除任何知识产权，不应被解释为承认该等知识产权已被放弃、终止、转让、依其条款届满，或已依据出售、收购或其他交易以其他方式转移。\n\n9. 分类。在附表 D 中将 (a) 某项债权请求列为“有担保的”，在附表 E/F 中将 (b) 某项债权请求列为“优先的”，在附表 E/F 中将 (c) 某项债权请求列为“无担保的”，或在附表 G 中将 (d) 某项合同列为“待履行的”或“未到期的”，均不构成任何债务人承认债权人的合法权利，亦不构成放弃任何债务人对该等债权请求或合同重新定性、重新分类或对该等债权请求进行抵销的权利。\n\n10. 债权请求说明。附表 D 和 E/F 允许债务人将某项债权请求指定为“有争议的”、“或有的”和/或“未清算的”。未在申报表及附表中将某项债权请求指定为“有争议的”、“或有的”或“未清算的”，并不构成任何债务人承认该金额并非“有争议的”、“或有的”或“未清算的”，或承认该债权请求不受异议约束。债务人保留就其申报表及附表所反映的任何债权请求，基于任何理由包括责任或分类，提出争议或主张抵销或抗辩的一切权利。此外，债务人明确保留此后将该等债权请求指定为“有争议的”、“或有的”或“未清算的”之一切权利。此外，列示某项债权请求并不构成债务人承认责任。\n\n11. 诉因。尽管债务人已作出商业上合理的努力以识别所有已知资产，但债务人可能未将其对第三方享有的所有诉因或潜在诉因作为资产列入申报表及附表，包括但不限于根据《破产法典》第5章规定和任何其他相关非破产法律追回资产或撤销转让而产生的诉因。\n\n债务人保留其可能拥有的、与任何诉因（包括撤销诉讼）、争议、抵销权、交叉请求、反诉或追偿，以及任何合同项下或因违反法律上或衡平法上施加的义务而产生的任何债权请求、要求、权利、诉讼、留置权、赔偿、担保、诉讼、义务、责任、损害、判决、账目、抗辩、权力、特权、许可和特许经营有关的一切权利；无论其种类或性质为何，无论已知或未知、确定或或有、已到期或未到期、已怀疑或未怀疑、已清算或未清算、有争议或无争议、有担保或无担保、可直接或派生主张，亦无论其于申请日前、申请日当日或申请日后产生，基于合同或侵权、法律或衡平法，或依据任何其他法律理论产生（统称“诉因”）。总体说明和申报表及附表均不得被视为放弃任何债权请求或诉因，或以任何方式损害或妨碍对该等债权请求或诉因的主张。\n\n12. 重大报告政策摘要。以下为重大报告政策的摘要：\n\n未确定金额。将某一金额描述为“unknown”、“TBD”或“undetermined”，并非旨在反映该金额的重要性。\n\n合计数。陈述和附表中所列的所有合计数均代表所有已知金额的合计。在存在未知或未确定金额的范围内，实际合计数可能与所列合计数不同。\n\n已支付债权。债务人获授权（但未被指示）根据破产法院作出的一项或多项命令支付某些未偿申请日前债权。债务人保留其修改或补充陈述和附表，或采取其他必要或适当行动以避免对任何该等负债超额支付或重复支付的一切权利。有关更多信息，请参阅附表 E/F 的注释。\n\n留置权。陈述和附表中列明的财产和设备，未考虑可能附着于（或已经附着于）该等财产和设备的任何留置权。\n\n13. 货币。除非另有说明，所有金额均以美元列示。\n\n14. 公司间应付款项和应收款项。公司间应收款项／应付款项分别载于附表 B 和 E/F。各债务人对债务人与另一关联方之间任何账户的列示，系对债务人账簿和记录中所显示内容的陈述，并不反映任何债务人就该账户的准许、分类、定性、有效性或优先权作出的任何承认或结论。债务人定期为合并实体记录公司间金额，这可能导致法人实体之间分配的差异。债务人在该等陈述和附表中对该等账户是否将被准许为债权、权益，或完全不被准许，不持任何立场。债务人及所有利害关系方保留与该等账户有关的一切权利。\n\n案件 18-30623 文件 156 已提交 05/10/18 已录入 05/10/18 23:24:33 描述 主文件 第 6 页，共 53 页 案件 22-50073 文件 180 已提交 04/06/22 已录入 04/06/22 16:28:28 第 45 页，共 129 页\n\n15. 抵销。债务人在正常经营过程中定期发生某些抵销。正常经营过程中的抵销可由各种事项引起，包括但不限于公司间交易、定价差异、退货、退款、债务人与其客户和／或供应商之间的谈判和／或争议。该等正常抵销符合债务人所属行业的正常经营过程，且数量可能特别庞大，使债务人列示该等正常经营过程抵销会造成不当负担和成本。因此，尽管该等抵销及其他类似权利可能已在列示某些金额时予以核算，该等正常经营过程抵销并未单独核算，因而已被或可能被排除在债务人的陈述和附表之外。\n\n16. 员工地址。在适用情况下，现任员工和董事的地址在整个陈述和附表中均被报告为债务人的营业地址。\n\n17. 债务人地址。就陈述和附表而言，所有债务人的所有地址均被报告为债务人 Bridgeport Health Care Center Inc.（布里奇波特医疗保健中心公司）位于康涅狄格州布里奇波特的主要营业地点。\n\n18. 全球注释的控制效力。如附表或陈述与上述任何全球注释存在差异，应以全球注释为准。\n\n关于债务人资产和负债附表的具体注释\n\n附表既不声称代表依照 GAAP 编制的财务报表，也无意与债务人的财务报表完全调节一致。此外，附表包含未经审计的信息，该等信息有待进一步审查和可能调整，并反映债务人为报告各债务人的资产和负债所作出的合理最大努力。此外，鉴于包括有关某些资产定性以及某些负债估值和性质的问题在内的因素，如任何债务人显示其资产多于负债，这并不构成承认该债务人在申请日或申请日前任何时间具有偿付能力。同样，如任何债务人显示其负债多于资产，这并不构成承认该债务人在申请日或申请日前任何时间处于无力偿债状态。\n\n1. 附表 D\n\n除非本文另有明确说明，附表 D 未列入不动产出租人、公用事业公司及其他可能持有保证金的当事方。债务人未列入可能认为其债权通过抵销权或未完成的法定留置权权利获得担保的当事方，包括某些债务人已收到其留置权通知、但债务人理解该等通知尚未提交或登记的当事方。尽管已作出合理努力，确定附表 D 中每项债权发生或产生的日期将造成不当负担或成本过高，因此债务人可能不会列出附表 D 中所列每项债权的日期。\n\n最后，债务人对本文件中任何特定债权人留置权的范围或优先权不持任何立场。\n\n2. 附表 E/F\n\n附表 E/F 中列明的州及地方税务机关的某些债权，最终可能根据州或地方法律被视为有担保债权。此外，任何债务人可能对各税务机关负有责任的某些债权，可能正接受持续审计。债务人保留对各税务机关所欠债权是否有权享有优先权提出争议或质疑的权利，且在附表 E/F 中列示任何债权，并不构成承认该债权根据《破产法典》第 507 条有权获得优先待遇。\n\n附表 E/F 中列出的债权于不同日期产生或发生。在某些情况下，债权产生的日期是一个尚未确定的事实问题。尽管已作出合理努力以识别每项债权发生的日期，确定附表 E/F 中每项债权发生或产生的每一日期将造成不当负担并且成本过高，因此债务人不会列出附表 E/F 中所列每项债权的日期。\n\n个别债权人就货物、产品、服务或税款等提出的债权，按债务人账簿和记录中记载的金额列示，且可能未反映该等债权人应向任何债务人提供的贷记、折让或其他调整。债务人保留有关该等贷记、折让和其他调整的一切权利，包括就此提出债权异议和／或抵销的权利。\n\n根据《准许债务人支付申请日前员工报酬及相关义务并在申请后维持员工福利计划的动议的命令》[Docket No. 56]（“Wages Order（工资命令）”），破产法院授予债务人支付或履行某些申请日前工资、薪金及其他报酬，以及员工医疗及类似福利义务的授权。债务人未在附表 E/F 中列出债务人根据破产法院已作出的任何命令（包括工资命令）获授权支付的任何工资或与工资相关的义务。债务人认为，所有该等债权已在或将根据工资命令授予的授权，在其第 11 章案件期间的正常经营过程中得到清偿。\n\n附表 E/F 不包括某些递延费用、递延负债、应计项目或一般准备金。然而，该等金额按照 GAAP 的要求反映在债务人的账簿和记录中。该等应计项目是对负债的一般估计，并不代表申请日时的特定债权。债务人已尽一切努力，将任何未列入债务人未结应付账款、且与存在应计项目或未开具发票的收款的账户有关的供应商债权，列为或有、未清算或有争议债权。\n\n债务人通常通过信用卡支付供应商发票，并通过使用在线信用卡账户对账单追踪所作付款。然而，债务人由 American Express（美国运通，“AMEX”）签发的公司信用卡在债务人申请第 11 章时被取消，所有相关账户对账单均从 AMEX 网站移除。因此，债务人无法访问其 AMEX 对账单，以确认使用该 AMEX 公司信用卡向供应商支付的金额。债务人已尝试通过在未偿申请日前应付账款金额旁标注“Unliquidated”，在附表 E/F 中识别所有受影响的供应商，并已要求 AMEX 尽快恢复债务人对账户对账单的访问。因此，附表 E/F 未反映债务人使用 AMEX 公司信用卡作出的所有申请日前付款。债务人保留在账户对账单可供取得后补充和／或修改附表 E/F 的权利。\n\n3. 附表 G\n\n附表 G 中反映的某些文书可能包含续期选择权、付款保证、购买选择权、优先购买权、租赁额外土地的权利及其他杂项权利。该等权利、权力、职责和义务未在附表 G 中单独列明。债务人特此明确保留主张附表 G 中列出的任何文书属于《破产法典》第 365 条含义内的待履行合同或未到期租赁的权利。此外，各债务人保留其就附表 A/B 中列出的任何合同和协议相关债权所享有的一切权利、债权和诉因，包括其对任何交易、文件或文书（包括任何公司间协议）的定性或结构提出争议或质疑的权利。\n\n某些保密和竞业禁止协议可能未列入附表 G。债务人保留与该等协议有关的一切权利。\n\n附表 G 中列出的某些合同和协议可能由若干部分组成，包括采购订单、修订、重述、豁免、函件及其他可能未列入附表 G 或可能作为单一项目列出的文件。\n\n附表 G 中列出的合同、协议和租赁可能已经到期，或可能不时经由各种修订、重述、豁免、禁止反言证明书、函件、备忘录以及其他文件、文书和协议而被修改、修订或补充；尽管债务人已作出合理努力识别该等文件，该等文件仍可能未列于其中。此外，除非附表 G 另有说明，债务人的意图是，其中列出的每项待履行合同或未到期租赁均应包括由任何协议、文书或其他文件直接或间接作出的所有附件、附表、附加条款、修改、声明、修订、补充、附属文件、重述或其他协议，只要该等协议、文书或其他文件以任何方式影响该待履行合同或未到期租赁，而不论该等协议、文书或其他文件是否被列出。\n\n案件 18-30623 文件 156 已提交 05/10/18 已录入 05/10/18 23:24:33 描述 主文件 第 9 页，共 53 页 案件 22-50073 文件 180 已提交 04/06/22 已录入 04/06/22 16:28:28 第 48 页，共 129 页\n\n其上。在某些情况下，同一供应商或服务提供方会在附表 G 中多次出现。该等重复列示旨在反映适用债务人与该供应商或服务提供方之间的不同协议。\n\n关于各债务人财务状况说明书的具体说明\n\n1. SOFA 问题 3——在本案提交前 90 日内向债权人作出的某些付款或转让\n\n债务人通常通过信用卡支付供应商发票，并通过使用在线信用卡账户对账单追踪已作出的付款。然而，债务人由 American Express（美国运通）发行的公司信用卡在债务人申请 Chapter 11 时被取消，且所有相关账户对账单均从 AMEX 网站移除。因此，债务人无法查阅其 AMEX 对账单，以确认在该 90 日期限内使用该 AMEX 公司信用卡支付的金额。债务人已要求 AMEX 尽快恢复债务人对账户对账单的访问。因此，债务人对 SOFA 问题 3 的答复不包括债务人在该 90 日期限内使用 AMEX 公司信用卡作出的申请前付款。一旦账户对账单可供查阅，债务人保留补充和／或修改其对 SOFA 问题 3 的答复的权利。\n\n此外，债务人对 SOFA 问题 3 的答复不包括在该 90 日期限内发生的某些 Internal Revenue Service（美国国税局）、Connecticut Department of Social Services（康涅狄格州社会服务部）及 Connecticut Department of Revenue Services（康涅狄格州税务服务部）扣押，或债务人在该 90 日期限内作出的某些 Merchant Cash Advance（商户现金预支）付款，因为该等扣押和付款的确切日期及金额仍在核实中。一旦该等信息可供获得，债务人保留补充和／或修改其对 SOFA 问题 3 的答复的权利。\n\n2. SOFA 问题 4——在本案提交前 1 年内向内部人士作出的付款或转让\n\nStern 先生从债务人处获得 $257,744 的年度薪酬。此外，债务人在申请日期前 1 年内向 Stern 先生作出了多笔贷款偿还。鉴于所涉转让总数及完成该等附表和财务状况说明书所获时间有限，债务人对 SOFA 问题 4 的答复可能并不完整。债务人正在识别所有与 SOFA 问题 4 相关的付款和转让，并保留补充和／或修改其对 SOFA 问题 4 的答复的权利。\n\n3. SOFA 问题 21——为他人持有的财产\n\n债务人维持三个（3）银行账户，用于持有其患者存入的资金，供患者在需要时提取以支付杂项费用。\n\n全局说明结束\n\n美国康涅狄格州联邦破产法院纽黑文分部\n\n§ §\n\nTHE ROSEGARDEN HEALTH AND REHABILITATION CENTER LLC（玫瑰园健康与康复中心有限责任公司）等，\n\n§\n\n§\n\n§\n\n关于：§ Chapter 11\n\n案号 18-30623 (AMN)\n\n债务人。1 §\n\n§ （联合管理）\n\n关于债务人资产和负债附表及财务状况说明书的全局说明、限制、方法和免责声明\n\n上述所称债务人及占有中的债务人 The Rosegarden Health and Rehabilitation Center LLC 等（统称“债务人”，各称“一名债务人”）作为上述标题所列 Chapter 11 案件中的占有中债务人，在其顾问协助下，正依据 United States Code（美国法典）第 11 编（“破产法典”）第 521 条及 Federal Rules of Bankruptcy Procedure（联邦破产程序规则）（“破产规则”）第 1007 条，向 Bankruptcy Court for the District of Connecticut（康涅狄格州联邦破产法院）（“破产法院”）提交其资产和负债附表（“附表”）及财务状况说明书（“说明书”或“SOFAs”）。\n\n本关于债务人附表和说明书的全局说明、限制、方法和免责声明（统称“全局说明”）适用于、以引用方式纳入并构成所有债务人附表和说明书的组成部分。在对附表和说明书进行任何审阅时，均应参阅、考虑并审查全局说明。\n\n说明书和附表并不意图作为按照 United States（美国）公认会计原则（“GAAP”）编制的财务报表，亦不意图与债务人的财务报表完全调节一致。此外，说明书和附表包含未经审计的信息，该等信息有待进一步审查并可能予以调整，且反映债务人为报告各债务人的资产和负债所作出的商业上合理努力。\n\n债务人及其代理人、律师和财务顾问不保证或担保本文件所提供数据的准确性或完整性，且对于因取得、编制、收集、解释、报告、传达或交付本文件所载信息中的作为、错误或遗漏（无论系疏忽或其他原因）全部或部分引起或造成的任何损失或伤害，不承担责任。尽管已作出商业上合理的努力以提供准确和完整的信息，本文件中仍可能存在非故意的错误或遗漏。债务人及其代理人、律师和财务顾问明确不承担更新、修改、修订或重新分类本文件所提供信息的任何义务，亦不承担在该等信息被更新、修改、修订或重新分类时通知任何第三方的义务。在任何情况下，债务人或其代理人、律师和财务顾问均不对任何第三方承担任何直接、间接、附带、后果性或特别损害赔偿责任（包括但不限于因不准许针对任何债务人的潜在债权或因商业声誉受损、业务损失或利润损失而产生的损害赔偿），无论该等损害是否可预见及无论其如何造成，即使债务人或其代理人、律师和财务顾问已被告知可能发生该等损害赔偿。\n\n1 本案中的债务人及各债务人税务识别号码的后四位数字为：The Rosegarden Health and Rehabilitation Center LLC (4423) 和 Bridgeport Health Care Center Inc.（布里奇波特医疗保健中心股份有限公司）(6665)。\n\n案件 18-50488 文件 53 提交日期 05/10/18 录入日期 05/10/18 23:20:48 文件说明 主文件 第 2 页，共 92 页；案件 22-50073 文件 180 提交日期 04/06/22 录入日期 04/06/22 16:28:28 第 50 页，共 129 页\n\n首席财务官 Chaim Stern（柴姆·斯特恩）已签署各份说明书和附表。Stern 先生为债务人的授权签署人。在审阅和签署说明书和附表时，Stern 先生依赖债务人雇用的各类人员及其顾问所作的努力、陈述和声明。Stern 先生未曾（且不可能）亲自核实说明书和附表所载各项陈述和声明的准确性，包括有关欠付债权人金额、该等金额的分类以及债权人地址的陈述和声明。\n\n全局说明及方法概述\n\n1. 权利保留。已作出合理努力以编制和提交完整且准确的说明书和附表；然而，仍可能存在非故意的错误或遗漏。债务人保留以下全部权利：(i) 根据需要或适当时，不时在各方面修改或补充说明书和附表，包括但不限于就债权（“债权”）的描述或指定修改说明书和附表的权利；(ii) 对说明书和附表中反映的任何债权，就金额、责任、优先权、状态或分类提出争议，或以其他方式主张抵销或抗辩；(iii) 此后将任何债权指定为“有争议”、“或有”或“未清算”，或对任何债权的范围、有效性、可执行性、优先权或可撤销性提出异议。未在说明书和附表中将某项债权指定为“有争议”、“或有”或“未清算”，并不构成债务人承认该等债权或金额并非“有争议”、“或有”或“未清算”。列示某项债权并不构成被列示该债权的债务人承认责任。此外，说明书和附表中的任何内容均不构成放弃与各债务人 Chapter 11 案件有关的权利，包括但不限于涉及债权、实质合并、抗辩、公平居次和／或根据破产法典第 5 章规定及任何其他相关非破产法追索资产或撤销转让的诉因。全局说明其他部分所载的任何具体权利保留，均不在任何方面限制本段所载的一般权利保留。尽管有前述规定，除非适用法律另有要求，债务人无须更新说明书和附表。\n\n2. 案件说明及“截至”信息日期。2018 年 4 月 18 日（“申请日期”），各债务人依据破产法典 Chapter 11 提交了自愿救济申请。债务人正依据破产法典第 1107(a) 条和第 1108 条，以占有中债务人身份经营其业务。本文件所提供的资产信息代表截至 2018 年 4 月 18 日营业结束时的资产数据。除非另有说明，负债信息代表债务人截至 2018 年 4 月 18 日营业结束时的负债数据。\n\n3. 资产账面净值。除非另有说明，说明书和附表所载资产数据反映截至 2018 年 4 月 18 日的账面净值。按照 GAAP 编制的资产账面价值通常不反映资产当前表现，并可能与相关资产的实际价值存在重大差异。\n\n4. 重新定性。尽管债务人为适当定性、分类、归类或指定说明书和附表中报告的某些债权、资产、待履行合同、未到期租赁及其他项目作出了商业上合理的努力，但由于债务人业务的复杂性和规模，债务人仍可能对某些项目作出不当定性、分类、归类、指定或遗漏。因此，随着获得额外信息，债务人保留在日后根据需要或适当时对说明书和附表中报告的项目重新定性、重新分类、重新归类、重新指定、增加或删除的全部权利，包括但不限于本文件所列合同或租赁在申请日期是否被视为待履行或未到期，以及在申请后是否仍属待履行和未到期。即使信息被错误放置，在一份或多份附表、一个或多个说明书问题，或说明书和附表的一份或多份证据材料或附件中披露的信息，均应视为已在正确的附表、说明书、证据材料或附件中披露。\n\n5. 负债。债务人已根据为编制说明书和附表所进行的信息收集和研究，寻求在申请前和申请后期间之间，以及在债务人实体与非债务人实体之间分配负债。随着获得额外信息并进行进一步研究，在申请前和申请后期间之间的负债分配可能发生变化。因此，各债务人保留在必要或适当时修改、补充或以其他方式变更其说明书和附表的全部权利。\n\n附表中列示的负债未反映对《破产法典》第 503(b)(9) 条项下债权的任何分析。因此，债务人保留其所有权利，以对根据《破产法典》第 503(b)(9) 条主张的任何债权的有效性，或任何该等交易、与任何债权人债权有关的任何文件或文书的结构定性提出异议或质疑。\n\n6. 排除的资产和负债。债务人已从申报表和附表中排除某些类别的资产、应计税款和负债，包括但不限于商誉、应计薪酬、员工福利应计额及应计应付账款。债务人还排除了其认为属于非债务人关联方财产或义务的某些资产和负债。对于可能被或可能不被拒绝履行的待履行合同和未到期租约的相对方，债务人还排除了其拒绝履行损害赔偿债权，但以该等损害赔偿债权存在为限。此外，某些非重大资产和负债可能已被排除。\n\n案号 18-50488 文书 53 提交 05/10/18 录入 05/10/18 23:20:48 文档描述 主文书 第 4 页，共 92 页 案号 22-50073 文书 180 提交 04/06/22 录入 04/06/22 16:28:28 第 52 页，共 129 页\n\n破产法院已授权（但未指示）债务人可自行决定在破产申请提交后支付某些未偿债权。已在破产申请提交后支付的申请提交前负债，或各债务人预计根据该授权支付的申请提交前负债，均未列入附表。有关更多信息，请参见附表 E/F 的说明。\n\n7. 内部人。就申报表和附表而言，债务人根据《破产法典》第 101(31) 条将“内部人”界定为：(a) 董事；(b) 高级管理人员；(c) 控制债务人的人员；(d) 债务人的董事、高级管理人员或控制债务人的人员的亲属；以及 (e) 前述人员的债务人/非债务人关联方。列为“内部人”的人员仅为提供信息之目的而列入，且将其列入申报表和附表并不构成承认该等人员就《破产法典》第 101(31) 条而言属于内部人。此外，债务人不就以下事项采取任何立场：(a) 任何内部人对债务人控制权的影响；(b) 任何该等内部人的管理职责或职能；(c) 任何该等内部人的决策或公司权限；或 (d) 债务人或任何该等内部人是否可成功主张其根据适用法律，或就任何责任理论或任何其他目的而言，并非“内部人”。\n\n8. 知识产权。排除任何知识产权不得被解释为承认该等知识产权已被放弃、终止、转让、依其条款届满，或以其他方式根据出售、收购或其他交易而转移。\n\n9. 分类。将 (a) 附表 D 中的债权列为“有担保”，(b) 附表 E/F 中的债权列为“优先”，(c) 附表 E/F 中的债权列为“无担保”，或 (d) 附表 G 中的合同列为“待履行”或“未到期”，并不构成任何债务人承认债权人的法律权利，亦不构成放弃任何债务人对该等债权或合同进行重新定性或重新分类，或对该等债权进行抵销的权利。\n\n10. 债权说明。附表 D 和 E/F 允许债务人将债权标明为“有争议”“附条件”和/或“未确定金额”。未将申报表和附表中的某项债权标明为“有争议”“附条件”或“未确定金额”，并不构成任何债务人承认该金额并非“有争议”“附条件”或“未确定金额”，或该债权不受异议约束。债务人保留其所有权利，以任何理由对申报表和附表中反映的任何债权提出异议，或主张抵销或抗辩，包括基于责任或分类的理由。此外，债务人明确保留其所有权利，以在后续将该等债权标明为“有争议”“附条件”或“未确定金额”。此外，列示某项债权并不构成债务人承认责任。\n\n11. 诉因。尽管已作出商业上合理的努力以识别所有已知资产，债务人可能未将其针对第三方的所有诉因或潜在诉因作为资产列入申报表和附表，包括但不限于根据《破产法典》第 5 章规定及任何其他相关非破产法律产生的、为收回资产或撤销转让的诉因。\n\n债务人保留其就其可能拥有的任何诉因（包括撤销权诉讼）、争议、抵销权、交叉请求、反诉或追偿，以及任何合同债权或因法律或衡平法规定的义务被违反而产生的债权、请求、权利、诉讼、留置权、赔偿、保证、诉讼程序、义务、责任、损害、判决、账目、抗辩、权力、特权、许可及特许经营权的所有权利，无论其性质或特征如何，无论已知或未知、确定或附条件、已到期或未到期、已怀疑或未怀疑、已确定金额或未确定金额、有争议或无争议、有担保或无担保、可直接或派生主张，无论是在申请日之前、当日或之后产生，无论基于合同或侵权、法律或衡平法，或根据任何其他法律理论产生（统称“诉因”）；且该等全局说明及申报表和附表均不得视为放弃任何债权或诉因，亦不得以任何方式妨碍或损害对该等债权或诉因的主张。\n\n12. 重大报告政策摘要。以下为重大报告政策摘要：\n\n未确定金额。将某一金额描述为“未知”“TBD”或“未确定”，并非意在反映该金额的重要性。\n\n合计。申报表和附表中列入的所有合计数均代表所有已知金额的合计。在存在未知或未确定金额的范围内，实际合计数可能与所列合计数不同。\n\n已支付债权。债务人获破产法院作出的一项或多项命令授权（但未被指示）支付某些未偿申请提交前债权。债务人保留其所有权利，以修订或补充申报表和附表，或采取必要或适当的其他行动，以避免对任何该等负债超额支付或重复支付。有关更多信息，请参见附表 E/F 的说明。\n\n留置权。申报表和附表中列示的财产和设备未考虑可能附着于（或已附着于）该等财产和设备的任何留置权。\n\n13. 货币。除非另有说明，所有金额均以美元列示。\n\n14. 公司间应付款和应收款。公司间应收款/应付款分别载于附表 B 和 E/F。各债务人列示债务人与另一关联方之间的任何账目，仅说明债务人账簿和记录中所载内容，并不反映任何债务人就该账目的认可、分类、定性、有效性或优先权作出的任何承认或结论。债务人定期为合并实体记录公司间金额，这可能导致法人实体之间的分配出现差异。债务人在该等申报表和附表中不就该等账目是否会被认可为债权、权益，或完全不被认可采取任何立场。债务人及所有利害关系方保留与该等账目有关的所有权利。\n\n案号 18-50488 文书 53 提交 05/10/18 录入 05/10/18 23:20:48 文档描述 主文书 第 6 页，共 92 页 案号 22-50073 文书 180 提交 04/06/22 录入 04/06/22 16:28:28 第 54 页，共 129 页\n\n15. 抵销。债务人在正常经营过程中定期发生某些抵销。正常经营过程中的抵销可由多种事项引起，包括但不限于公司间交易、定价差异、退货、退款、债务人与其客户和/或供应商之间的谈判和/或争议。该等正常抵销符合债务人所在行业的正常经营过程，且数量可能尤其庞大，致使债务人列示该等正常经营过程中的抵销会造成不当负担和成本。因此，尽管在附表中列示某些金额时可能已将该等抵销及其他类似权利计入考虑，但该等正常经营过程中的抵销并未单独核算，因此已被或可能被排除在债务人的申报表和附表之外。\n\n16. 员工地址。在适用情况下，申报表和附表中的现任员工和董事地址均报告为债务人的营业地址。\n\n17. 债务人地址。就申报表和附表而言，所有债务人的所有地址均报告为位于康涅狄格州布里奇波特的债务人 Bridgeport Health Care Center Inc.（布里奇波特医疗保健中心公司）的主要营业地。\n\n18. 全局说明优先。如附表或申报表与上述任何全局说明存在差异，应以全局说明为准。\n\n关于债务人资产和负债附表的具体说明\n\n附表既不声称代表按照 GAAP 编制的财务报表，亦无意与债务人的财务报表完全核对一致。此外，附表包含未经审计的信息，该等信息须进一步审查并可能调整，且反映了债务人为报告各债务人资产和负债所作出的合理最大努力。此外，鉴于包括对某些资产的定性以及对某些负债的估值和性质存在疑问在内的因素，如任何债务人显示资产多于负债，此并不构成承认该债务人在申请日或申请日之前任何时候具有偿付能力。同样，如任何债务人显示负债多于资产，此并不构成承认该债务人在申请日或申请日之前任何时候已无力偿债。\n\n1. 附表 D\n\n除非本文另有明确说明，可能持有保证金的不动产出租人、公用事业公司及其他当事方均未列入附表 D。债务人未列入可能认为其债权通过抵销权或未完成的法定留置权取得担保的当事方，包括债务人已收到留置权通知、但债务人了解该等通知尚未提交或登记的某些当事方。尽管已作出合理努力，确定附表 D 中每项债权发生或产生的日期将造成不当负担或成本过高，因此债务人可能未列出附表 D 中每项债权的日期。\n\n最后，债务人在本文件中不就任何特定债权人留置权的范围或优先顺位采取任何立场。\n\n2. 附表 E/F\n\n附表 E/F 中列示的州及地方税务机关的某些债权，最终可能根据州或地方法律被视为有担保债权。此外，任何债务人可能对各税务机关负有的某些债权可能仍在接受持续审计。债务人保留其权利，以对欠付各税务机关的债权是否享有优先权提出异议或质疑；在附表 E/F 中列示任何债权并不构成承认该债权根据《破产法典》第 507 条有权获得优先处理。\n\n附表 E/F 中列示的债权产生或发生于不同日期。在某些情况下，债权产生的日期属于尚待认定的事实问题。尽管已作出合理努力以确定每项债权的发生日期，但确定附表 E/F 中每项债权发生或产生的每一日期将造成不当负担且成本高昂；因此，债务人未就附表 E/F 中列示的每项债权注明日期。\n\n个别债权人就货物、产品、服务或税款等提出的债权，按债务人账簿和记录中记载的金额列示，且可能未反映该等债权人应向任何债务人提供的贷记、折让或其他调整。债务人就该等贷记、折让及其他调整保留其所有权利，包括就此提出债权异议和/或抵销的权利。\n\n根据《准许债务人申请授权支付破产申请前雇员报酬及相关义务，并在破产申请后维持雇员福利计划的动议的命令》[Docket No. 56]（以下简称“工资命令”），破产法院授权债务人支付或履行某些破产申请前的工资、薪金及其他报酬义务，以及雇员医疗及类似福利。债务人未在附表 E/F 中列示债务人根据破产法院已作出的任何命令（包括工资命令）获授权支付的任何工资或与工资有关的义务。债务人认为，根据工资命令授予的授权，所有该等债权已在或将在其第 11 章案件期间按正常业务过程得到清偿。\n\n附表 E/F 不包括某些递延费用、递延负债、应计项目或一般准备金。然而，该等金额已按照公认会计原则（GAAP）的要求反映于债务人的账簿和记录中。该等应计项目仅为负债的一般估计，并不构成截至申请日的特定债权。债务人已尽一切努力，将任何未列入债务人未结应付账款、但与存在应计项目或未开票收款的账户有关联的供应商债权列为或有、未清算或有争议的债权。\n\n债务人通常通过信用卡支付供应商发票，并利用在线信用卡账户对账单追踪已付款项。然而，债务人由 American Express（美国运通，以下简称“AMEX”）发行的公司信用卡在债务人申请第 11 章破产时被取消，所有相关账户对账单均从 AMEX 网站移除。因此，债务人无法查阅其 AMEX 对账单，以确认使用该 AMEX 公司信用卡向供应商支付的金额。债务人已尝试通过在破产申请前未结应付账款金额旁标注“未清算”，在附表 E/F 中识别所有受影响的供应商，并已要求 AMEX 尽快恢复债务人对账户对账单的访问权限。因此，附表 E/F 未反映债务人使用 AMEX 公司信用卡作出的所有破产申请前付款。债务人保留在账户对账单可供查阅后补充和/或修订附表 E/F 的权利。\n\n3. 附表 G\n\n附表 G 中反映的某些文书可能包含续期选择权、付款保证、购买选择权、优先购买权、租赁额外土地的权利及其他杂项权利。该等权利、权力、职责及义务未在附表 G 中单独列明。债务人特此明确保留主张附表 G 中列示的任何文书为《破产法典》第 365 条所称待履行合同或未届满租赁的权利。此外，各债务人就与附表 A/B 中所列任何合同及协议有关的债权，保留其所有权利、主张及诉因，包括其对任何交易、文件或文书（包括任何关联公司间协议）的性质认定或结构提出异议或挑战的权利。\n\n某些保密及竞业禁止协议可能未列于附表 G。债务人就该等协议保留其所有权利。\n\n附表 G 中列示的某些合同及协议可能由若干部分组成，包括采购订单、修订、重述、豁免、信函及其他可能未列于附表 G 中或可能作为单一条目列示的文件。\n\n附表 G 中列示的合同、协议及租赁可能已经到期，或者可能不时经各种修订、重述、豁免、禁止反言证明、信函、备忘录及其他文件、文书和协议予以修改、修订或补充；尽管债务人已作出合理努力识别该等文件，该等文件仍可能未列于其中。此外，除非附表 G 另有说明，债务人的意图是，其中列示的每一待履行合同或未届满租赁均应包括由任何协议、文书或以任何方式影响该待履行合同或未届满租赁的其他文件直接或间接作出的所有附件、附表、附加条款、修改、声明、修订、补充、附随文件、重述或其他协议，而不论该等协议、文书或其他文件是否列示于其中。\n\n案件 18-50488 文书 53 提交 05/10/18 登记 05/10/18 23:20:48 说明 主文书 第 9 页，共 92 页 案件 22-50073 文书 180 提交 04/06/22 登记 04/06/22 16:28:28 第 57 页，共 129 页\n\n在某些情况下，同一供应商或服务提供商在附表 G 中出现多次。该等多次列示旨在反映适用债务人与该供应商或服务提供商之间的不同协议。\n\n关于各债务人财务状况陈述的具体说明\n\n1. SOFA 问题 3——在提交本案前 90 日内向债权人作出的某些付款或转让\n\n债务人通常通过信用卡支付供应商发票，并利用在线信用卡账户对账单追踪已付款项。然而，债务人由 American Express（美国运通，以下简称“AMEX”）发行的公司信用卡在债务人申请第 11 章破产时被取消，所有相关账户对账单均从 AMEX 网站移除。因此，债务人无法查阅其 AMEX 对账单，以确认在该 90 日期间使用该 AMEX 公司信用卡支付的金额。债务人已要求 AMEX 尽快恢复债务人对账户对账单的访问权限。因此，债务人对 SOFA 问题 3 的答复不包括债务人在该 90 日期间使用 AMEX 公司信用卡作出的破产申请前付款。债务人保留在账户对账单可供查阅后补充和/或修订其对 SOFA 问题 3 的答复的权利。\n\n此外，债务人对 SOFA 问题 3 的答复不包括该 90 日期间发生的某些 Internal Revenue Service（美国国税局）、Connecticut Department of Social Services（康涅狄格州社会服务部）及 Connecticut Department of Revenue Services（康涅狄格州税务服务部）征缴，也不包括债务人在该 90 日期间作出的某些商户现金预付款，因为该等征缴及付款的确切日期和金额仍在确定中。债务人保留在该等信息可获得后补充和/或修订其对 SOFA 问题 3 的答复的权利。\n\n2. SOFA 问题 4——在提交本案前 1 年内向内部人士作出的付款或转让\n\nStern 先生每年从债务人处获得 \\$257,744 的薪金。此外，债务人在申请日前 1 年内向 Stern 先生作出了多笔贷款偿还。鉴于所涉转让的总数以及完成该等附表和财务状况陈述所分配的时间有限，债务人对 SOFA 问题 4 的答复可能并不完整。债务人正在识别所有回应 SOFA 问题 4 的付款和转让，并保留补充和/或修订其对 SOFA 问题 4 的答复的权利。\n\n3. SOFA 问题 21——为他人持有的财产\n\n债务人维持三（3）个银行账户，用于持有其患者存入的资金，以供患者在需要时提取用于杂项开支。\n\n全球说明结束\n\n附件 C-3\n\n3. 保密信息。附表和陈述中可能存在债务人认为有必要且适当从公开记录中删节姓名、地址或金额等信息的情形。通常，债务人采取该做法是由于债务人与第三方之间的协议、保密方面的顾虑，或对个人隐私的顾虑。\n\n4. 案件说明及“截至”信息日期。2014 年 11 月 13 日（以下简称“申请日”），债务人根据《破产法典》第 11 章提交了自愿救济申请（以下简称“第 11 章案件”）。债务人正在有序清算其资产，同时根据《破产法典》第 1107(a) 条及第 1108 条，以占有中的债务人身份继续管理其财产。\n\n在适用情况下，且除非本文另有说明，陈述和附表中载明的信息（包括债务人的资产和负债）反映截至 2014 年 11 月 13 日营业结束时的该等信息。\n\n5. 货币。除非另有说明，所有金额均以美元反映。\n\n6. 重要申报政策摘要。以下为重要申报政策摘要：\n\na. 金额未确定。将某一金额描述为“unknown”“TBD”或“undetermined”，并非旨在反映该金额的重要性。\n\nb. 合计数。附表和陈述中列载的所有合计数均代表所有已知金额的合计数。如存在未知或未确定的金额，实际合计数可能与所列合计数不同。\n\nc. 已支付债权。债务人经破产法院依据所作出的各项命令授权（但并未被指示）支付某些未偿付的申请前债权。因此，某些未偿负债可能已因就申请前负债所作出的申请后付款而减少。如债务人依据破产法院作出的任何命令支付附表和陈述中列载的任何债权，债务人保留修改或补充附表和陈述，或采取为避免对任何该等负债超额付款或重复付款所必需或适当的其他行动的所有权利。\n\nd. 排除的资产和负债。债务人已从附表和陈述中排除某些尚未到期应付的应计负债，包括应计员工福利和应计税款。某些其他非重大资产和负债也可能已被排除。\n\ne. 留置权。附表和陈述中列载的财产和设备，未考虑可能附着（或已经附着）于该等财产和设备的任何留置权。\n\nf. 公司间债权。本Chapter 11案件中的债务人与其非债务人关联方之间的应收款和应付款，分别按账面价值载于附表B16和附表F。在日常经营过程中，各债务人与其非债务人关联方之间会产生应收款和应付款。除非附表和陈述另有说明，债务人将该等交易产生的净余额作为在日常经营过程中录入的平衡分录记入其账簿和记录。列载与该等应收款和应付款有关的任何金额，并不构成且不得被解释为承认该等余额被定性为债务、权益或其他性质。此外，列载该等金额并不一定表明就任何公司间资产账户最终可获得的回收额（如有），或任何公司间负债账户的减值或债权状态。债务人保留日后变更附表和陈述中报告的公司间账户之定性、分类、类别或指定的所有权利。\n\n7. 估计。为按照Chapter 11案件中确定的期限编制和提交附表和陈述，管理层须作出某些影响该等资产和负债报告金额的估计和假设。债务人保留修改资产和负债报告金额以反映该等估计或假设变更的所有权利。\n\n8. 资产账面净值。债务人为其资产取得当前市场估值，将产生高得难以承受的费用、造成过度负担，并会低效使用财产资产。因此，除非另有说明，附表和陈述反映截至November 13, 2014的近似账面净值。由于某些资产的账面价值，包括但不限于保险单权益及未决法律事项的追偿，可能与其公平市场价值存在重大差异，债务人将某些资产列为价值未确定。此外，某些资产可能未出现在附表和陈述中，因为债务人已将该等资产的全部账面价值折旧完毕，或以其他方式将该等资产全部费用化。最后，某些债务人拥有与其对某些非债务人外国关联方的最终权益有关的重大资产，其市场价值可能与所报告的账面价值存在重大差异，因此附表和陈述仅反映债务人对其直接子公司所有权的未确定价值。\n\n9. 负债的报告。债务人已根据与编制附表和陈述有关的所获信息及进行的研究，努力在申请前期间与申请后期间之间分配负债。随着获得更多信息，申请前期间与申请后期间之间的负债分配可能发生变化。因此，债务人保留为反映申请前期间与申请后期间之间负债分配的任何变化，而按必要或适当方式修改、补充或以其他方式变更附表和陈述的所有权利。\n\n附表中列载的负债并未反映对可能根据《破产法》第503(b)(9)条产生的任何债权所作的完整分析。因此，债务人保留对依据《破产法》第503(b)(9)条主张的任何债权之有效性提出异议或质疑的所有权利。\n\n10. 债权的分类。在(a)附表D中将债权列为“secured”，(b)附表E中将债权列为“priority”，(c)附表F中将债权列为“unsecured”，或(d)在附表G中将合同列为“executory”或“unexpired”，均不构成：(i)债务人就与该等债权或待履行合同相关的任何法律权利作出的承认；或(ii)债务人放弃将该等债权或待履行合同重新定性或重新分类，或行使就该等债权或待履行合同可能存在的任何抵销权或其他抗辩的权利。\n\n11. 债权的说明。附表D、E和F允许债务人将某项债权指定为“disputed”“contingent”和/或“unliquidated”。未能在某一附表中将债权指定为“disputed”“contingent”或“unliquidated”，并不构成债务人承认该金额并非“disputed”“contingent”或“unliquidated”，或该债权不受异议。债务人保留对附表中列载的任何债权提出异议及主张抵销权或任何其他抗辩的所有权利。此外，债务人明确保留随后将任何债权指定为“disputed”“contingent”或“unliquidated”的所有权利。债务人在附表中列载某项债权，不构成债务人承认承担责任。\n\n12. 抵销。日常经营中的抵销可能源于多种事项，包括但不限于公司间交易。这些正常抵销符合债务人的日常经营，并且在公司间交易方面可能尤其数量庞大，使债务人列载该等日常经营抵销造成过度负担和成本。因此，尽管在附表中列载某些金额时可能已对该等抵销及其他类似权利进行了核算，但该等日常经营抵销并未单独核算，因而未在陈述中对问题13的答复中逐项列明。\n\n13. 重新定性。尽管债务人已作出合理努力，对附表和陈述中报告的某些债权、资产、待履行合同、未到期租赁及其他事项进行适当定性、分类、归类或指定，债务人仍可能寻求对事项进行重新定性、重新分类、重新归类、重新指定、增加或删除。因此，随着获得更多信息以及在其他必要和适当的情况下，债务人保留对附表和陈述中报告的事项进行重新定性、重新分类、重新归类、重新指定、增加或删除的所有权利。\n\n14. 内部人的定义。就附表和陈述而言，债务人将“insiders”定义为包括以下人员：(a)董事；(b)高级职员；(c)直接或间接持有某一债务人实体超过5%有表决权股份的股东；(d)债务人董事、高级职员或股东的亲属（以债务人所知为限）；及(e)债务人/非债务人关联方。\n\n对于被列为内部人的任何人士，债务人不就以下事项采取立场：(a)该人士对债务人控制权的影响；(b)该个人的管理职责或职能；(c)该个人的决策权或公司权限；或(d)该个人是否能够成功主张其根据适用法律（包括联邦证券法），或就任何责任理论或任何其他目的而言，并非“insider”。将某一方列为“insider”，并非旨在且不得被解释为对该方作为实际内部人的法律定性或认定，亦不构成对任何事实、债权、权利或抗辩的承认，债务人明确保留该等权利、债权和抗辩。\n\n15. 知识产权。债务人无意中将某些知识产权排除于附表和陈述之外，并不构成承认债务人已放弃、终止或转让该等知识产权，或该等知识产权并非已依其自身条款届满，或并非依据出售、收购或其他交易被转让。相反，债务人将某些知识产权纳入附表和陈述，并不构成承认债务人未放弃、终止或转让该等知识产权，或该等知识产权未依其自身条款届满，或未依据出售、收购或其他交易被转让。\n\n此外，尽管债务人已作出勤勉努力，仅列载其拥有的知识产权，但在某些情况下，关联方可能是附表和陈述中列载的某些知识产权的实际所有人。债务人保留与其知识产权之法律地位有关的所有权利。\n\n16. 待履行合同。尽管债务人已作出一切合理努力，以识别作为各债务人待履行合同当事方的正确法律实体，但在某些情况下，债务人可能错误识别了其待履行合同的当事方。债务人保留与其待履行合同相关的具名当事方有关的所有权利，包括但不限于修改附表G的权利。\n\n17. 诉因。尽管债务人已作出合理努力识别所有已知资产，债务人可能未在附表和陈述中将债务人针对第三方的所有诉因及类似事项，或潜在诉因及类似事项，识别或列为资产。这可能包括但不限于根据《破产法》第5章或其他适用的非破产法产生的、为追回资产或撤销转让的诉因。债务人保留修改其附表和陈述以增加、删除或以其他方式变更与其诉因及类似事项有关的任何信息的权利。\n\n债务人进一步保留与其所有诉因及类似事项（统称“Causes of Action”）有关的所有权利，包括但不限于与以下任何事项有关的所有权利：(a)争议；(b)抵销权或追偿权；(c)交叉债权；(d)反诉债权；(e)因合同产生的债权；(f)因违反法律或衡平法规定的任何义务而产生的债权；及(g)任何种类的请求、权利、诉讼、留置权、补偿、担保、保证、诉讼、义务、责任、损害赔偿、判决、账户、抗辩、权力、特权、许可和特许经营，或\n\n无论其性质为何。债务人就诉因所作的权利保留仍然适用，无论该等诉因是已知或未知、确定或或有、已到期或未到期、已怀疑或未怀疑、已清算或未清算、有争议或无争议、有担保或无担保、可直接主张或可派生主张，亦无论其是在申请日之前、当日或之后产生，基于合同或侵权、普通法或衡平法，或根据任何其他适用的法律理论产生。《总体说明》及附表和陈述均不构成对任何债权请求或诉因的放弃，亦不以任何方式损害或削弱对任何债权请求或诉因的主张。\n\n关于债务人附表的具体披露\n\n附表 B2。附表 B2 所列金额反映截至 November 13, 2014 各相应账户中的实际金额，并可能与债务人账簿和记录中所载金额有所不同。\n\n附表 B9。债务人已尝试列出其作为直接签署方或作为关联方保单受益人的所有保险单。某些由未申报关联方签署的保险单可能未被列入清单。\n\n附表 B16。债务人已披露附表 B16 所列应收账款的账面净值，即应收账款扣除任何“可疑账款”后的金额。就附表 B16 而言，“可疑账款”是指债务人根据该等账款的逾期时间认为其不大可能收到付款的账款。\n\n附表 B21。在日常经营过程中，债务人可能已累积或可能随后累积与反诉、抵销、供应商退款及针对其供应商的潜在保修索赔有关的某些权利。此外，债务人可能是现有或未来诉讼的一方当事人，在该等诉讼中，债务人已作为原告提出或可能作为原告提出债权请求，或已作为被告提出或可能作为被告提出反诉。由于该等债权请求在申请日时尚属未知或无法量化，故未列于附表 B21。\n\n附表 B30。存货价值以申请日的账面价值为基础。然而，自该日起，债务人已对大部分存货进行了拍卖，成交价格约为 \\$11,013,080.00。因此，不应依赖该账面价值作为存货真实价值的准确反映。\n\n附表 E。在附表 E 中列出任何债权请求，并不构成债务人承认该债权请求有权根据《破产法典》第 507 条获得优先处理。债务人未在附表 E 中列入破产法院已授权债务人支付的任何与工资和/或福利有关的义务。债务人认为，依照破产法院授予的授权，适用破产法院命令中所述的所有该等债权请求将在本 Chapter 11 案件期间于日常经营过程中得到清偿。债务人保留随时基于任何理由对任何债权请求的金额及优先地位提出异议的一切权利。债务人附表 E 所列的某些债权请求，是债务人可能对各税务机关承担责任的债权请求。然而，其中某些债权请求可能仍在接受审计，而债务人亦无法确定附表 E 所列其余许多（如非全部）债权请求的金额。因此，在持续审计或其他未决事项获得最终解决之前，债务人已将所有该等债权请求的金额列为未知。\n\n附表 F。债务人已基于申请日时债务人现有的账簿和记录，尽合理最大努力在附表 F 中申报所有普通无担保债权请求。个别债权人就产品、货物或提供服务等所享有的债权请求，列示为该债权人开具发票的金额与债务人账簿和记录中记载金额两者中较低者，且可能未反映该等债权人应向债务人提供的贷记或折让。债务人保留与任何该等贷记和折让有关的一切权利，包括就附表 F 所列债权请求提出异议和/或抵销的权利。附表 F 不包括某些递延费用、递延负债、应计项目或一般准备金。该等应计项目为对负债的一般估计，并不代表申请日时的特定债权请求。债务人已尽一切努力列入任何不会出现在债务人未结应付账款中的供应商债权请求，包括账户中存在应计项目或已收货但未开票的供应商。每项该等债权请求均在附表 F 中列为或有、未清算或有争议。此外，附表 F 所列的某些债权请求可能有权根据《破产法典》第 503(b)(9) 条获得优先权。\n\n附表 F 所列债权请求产生或发生于不同日期。在某些情形下，债权请求产生的日期是尚待确定的事实问题。尽管已作出合理努力以确定每项债权请求发生或产生的日期，但确定附表 F 所列每项债权请求发生或产生的日期将造成不当负担且成本高昂。因此，附表 F 对其中所列的每项债权请求可能未载明其产生或发生的日期。\n\n附表 F 反映了欠付给待履行合同及未到期租赁相对方的申请前金额。然而，该等申请前金额可能在承继，或承继并转让待履行合同或未到期租赁时支付。此外，附表 F 不包括待履行合同及未到期租赁相对方就可能被拒绝的该等合同或租赁提出的潜在拒绝损害赔偿债权请求（如有）。\n\n附表 G。尽管债务人依赖其现有账簿、记录及财务系统来识别和列示待履行合同，并已作出勤勉努力以确保附表 G 的准确性，但仍可能出现无意的错误、遗漏或过度列入。某些信息，例如相对方的联系信息，如无法通过合理努力获得，可能未予列入。在附表 G 中列出合同、协议或租赁，并不构成承认该等合同、协议或租赁为待履行合同或未到期租赁，或该等合同、协议或租赁在申请日时有效，或具有有效性或可执行性。债务人保留与附表 G 所列合同、协议或租赁有关的一切权利，包括但不限于债务人对任何合同、协议或租赁的有效性、状态或可执行性提出异议，以及在必要时修改或补充附表 G 的权利。\n\n附表 G 所列的某些合同、协议和租赁可能包含续期选择权、付款保证、赔偿、购买选择权、优先购买权及其他杂项权利。该等权利、权力、职责和义务并未在附表 G 中单独列明。\n\n附表 G 所列的某些合同、协议和租赁可能由多个部分组成，包括但不限于采购订单、修订、重述、豁免、函件及其他文件，其中每一项可能未列于附表 G，或可能作为单一项目列示。债务人明确保留对该等相关材料是否构成待履行合同或未到期租赁、单一合同、协议或租赁，或多个可分割或独立的合同、协议或租赁提出质疑的权利。\n\n附表 G 所列的合同、协议和租赁可能已届满，或可能已不时经由各种修订、重述、豁免、禁止反言证明书、函件、备忘录及其他文件、文书和协议予以修改、修订或补充。尽管债务人已作出合理努力以识别该等文件，该等补充文件仍可能未列于附表 G。\n\n债务人可能在日常经营过程中订立了其他各种类型的协议，例如从属、不干扰及承认协议、补充协议、修订/函件协议、产权协议、赔偿协议及保密协议。该等文件可能未在附表 G 中列明。\n\n任何未形成书面文件的待履行协议（如有）均未列入附表 G。\n\n附表 G 未列入任何合同、协议或租赁，并不构成债务人承认该等未列入的合同、协议或租赁并非待履行合同或未到期租赁。债务人根据《破产法典》就任何该等未列入的合同、协议或租赁享有的权利，不因该等遗漏而受损。\n\n此外，本文件中的任何内容均不构成承认或放弃债务人主张某些合同或租赁构成单一待履行合同或未到期租赁，或单一文件可能构成一项或多项待履行合同或未到期租赁的权利。\n\n债务人保留对附表 G 所列任何该等合同或租赁的有效性提出异议，或随时修改附表 G 以删除任何合同、协议或租赁的权利。\n\n附表 H。债务人可能未识别出与债务人的待履行合同、未到期租赁、债务文书及其他该等协议有关的某些保证。债务人保留在识别出额外保证，或发现该等保证已届满或不可执行的范围内修改附表的一切权利。\n\n在日常经营过程中，债务人可能涉及未决或受威胁的诉讼。该等事项可能涉及多名原告和被告，其中部分或全部可能对其他当事方提出交叉债权请求和反诉。由于所有该等债权请求均为或有、有争议或未清算，故该等债权请求未在附表 H 中逐项列明。视情况而定，诉讼事项可见于债务人的附表 F 及陈述第 4a 项。\n\n关于债务人陈述的具体披露\n\n陈述第 3b 项。所提供的信息列出债务人按照日常经营惯例为其自身或代表另一债务人作出的付款。可能还有代表某一债务人作出的其他付款，该等付款依据包括未申报关联方在内的全球业务现金管理架构，从非债务人银行账户中支付。该等交易未在陈述第 3b 项中披露。更多信息请参阅债务人现金管理动议（Docket #5）中所载的说明。对第 3b 项问题的答复包括债务人作出的任何支出或其他转移，但向以下对象作出的除外：(a) 内部人士或其他债务人（该等付款载于对陈述第 3c 项问题的答复中）；(b) 非内部人士雇员；以及 (c) 破产专业人士（该等付款载于对陈述第 9 项问题的答复中）。\n\n说明表3c。说明表3c视情况列示债务人之间、与非债务人关联方之间的交易，以及向内部人士作出的其他转让。如现金管理动议所述，在正常业务过程中，部分债务人与部分债务人的非债务人关联方彼此维持业务关系，从而产生公司间应收款和应付款（“公司间债权”）。债务人之间或债务人与其非债务人关联方之间的任何公司间交易，均由第11章案件开始前一年内公司间债权的期初余额与期末余额之间的差额反映。该等差额反映该期间内的所有公司间活动，包括但不限于新产生的公司间债权、为结清到期未偿公司间债权而作出的付款，以及公司间债权的出资或其他非现金结算。\n\n说明表4a。说明表4a所载信息仅包括经行政、司法或其他裁决机构正式受理的法律争议和行政程序。为作出完整披露，如因某些尚未满足的程序性条件而使某项法律争议或行政程序未获行政、司法或其他裁决机构正式受理，债务人仍可能已在附表F中列明该事项。此外，说明表4a所载任何信息均不构成债务人就其中所列任何诉讼和程序所负债务的有约束力陈述。\n\n说明表17。公司不知道有任何关于环境问题的披露。然而，债务人过去可能曾收到有关潜在环境风险的通知。如公司发现有关环境披露的任何重大信息，将酌情修订其说明书。\n\n说明表19d。债务人在申请日之前紧接两年内，在正常业务过程中向众多金融机构、债权人及其他方提供了合并财务报表。鉴于该等接收方数量众多，以及该等信息可能在债务人不知情或未经其同意的情况下与其他方共享，债务人未为说明表19d之目的披露任何可能已收到该等财务报表的当事方。\n\n说明表23。债务人已在说明表3c中就说明表23作出全面答复。\n\n美国康涅狄格州联邦破产法院布里奇波特分院\n\n---------------------------------------------------------------　x\n\n关于　:　第11章\n\nO.W. Bunker Holding North America Inc.（O.W. Bunker 北美控股公司），\n等　:　案号：14-51720 (AHWS)\n\n债务人。　:　（合并管理）\n\n---------------------------------------------------------------　x\n\n关于债务人资产及负债明细表和财务状况说明书的总体说明、方法及具体披露\n\n引言\n\n上述标题所示第11章案件（“第11章案件”）中的O.W. Bunker Holding North America Inc.（O.W. Bunker 北美控股公司）及其附属占有债务人（统称“债务人”或“公司”）在其顾问协助下，已分别依据《美国法典》第11编（“破产法”）第521条及《联邦破产程序规则》第1007条，向美国康涅狄格州联邦破产法院布里奇波特分院（“破产法院”）提交各自的资产及负债明细表（“明细表”）和财务状况说明书（“说明书”，与明细表合称“明细表和说明书”）。\n\n本关于债务人明细表和说明书的总体说明、方法及具体披露（“总体说明”）适用于明细表和说明书，通过援引纳入其中，并构成其不可分割的一部分。审阅明细表和说明书的任何个人均应就该等审阅参照、考虑并查阅总体说明。\n\n明细表和说明书反映债务人为按非合并基础报告各债务人的资产和负债所作出的合理最大努力。债务人独立编制明细表和说明书，且未考虑美国公认会计原则（“GAAP”）。明细表和说明书可能无法与债务人在正常业务过程中编制的财务报表相一致。\n\n1　2014年11月13日，下列三名债务人提交了第11章破产申请书（其各自美国纳税人识别号码的末四位数字列于括号内）：O.W. Bunker Holding North America Inc.（7474）、O.W. Bunker North America Inc.（O.W. Bunker 北美公司）（7158）和O.W. Bunker USA Inc.（O.W. Bunker 美国公司）（3556）。债务人的公司总部所在地及债务人的送达地址为：281 Tresser Blvd., 2 Stamford Plaza, 15th Floor, Stamford, CT 06901。\n\n其业务。明细表和说明书包含未经审计的信息，该等信息有待进一步审查，并可能予以调整。\n\n债务人在编制明细表和说明书时，依赖于编制时可获得的、源自其账簿和记录的信息。尽管债务人已作出合理努力，以确保明细表和说明书所载财务信息的准确性和完整性，但无意的错误或遗漏，以及发现相互冲突、修订后或后续的信息，均可能导致明细表和说明书发生重大变更。因此，债务人保留其认为必要和适当时修订、补充或以其他方式修改明细表和说明书的一切权利。尽管有前述规定，债务人并未作出其将修订、补充或以其他方式更新明细表和说明书的肯定性陈述。\n\nAdrian Tolson先生已在明细表和说明书上签字。Tolson先生担任全部三名债务人的副总裁。在审阅和签署明细表和说明书时，Tolson先生必然依赖于债务人雇用的各类人员及其顾问所作的努力、陈述和声明。Tolson先生并未（且不可能）亲自核实明细表和说明书中每项陈述和声明的准确性。\n\n总体说明及方法概述\n\n1. 总体说明优先。若明细表和说明书与总体说明不一致，应以总体说明为准。\n\n2. 保留权利。债务人及其顾问已作出合理努力，以编制并提交完整、准确的明细表和说明书；但是，明细表和说明书中可能存在无意的错误或遗漏。债务人保留为必要或适当时修订、补充或以其他方式修改明细表和说明书的一切权利，包括但不限于保留就其中所列任何债权或其他金额（合称“债权”）修订明细表和说明书的权利（包括但不限于保留以下权利：(a) 变更任何债权的描述或指定；(b) 对任何债权提出争议，或以其他方式主张抵销权或其他抗辩，包括但不限于与金额、责任、优先顺位、地位或分类有关的任何抗辩；(c) 此后将任何债权指定为“有争议”“附条件”或“未确定”；和/或(d) 对任何债权的范围、有效性、可执行性、优先顺位或可撤销性提出异议）。未在明细表和说明书中将某项债权指定为“有争议”“附条件”或“未确定”，并不构成债务人承认其认为该等债权并非“有争议”“附条件”或“未确定”。债务人在明细表和说明书中列入某项债权，并不构成债务人承认责任。此外，明细表和说明书所载任何内容均不构成放弃债务人可能拥有的任何权利，包括但不限于涉及债权、抗辩、衡平居次及/或根据《破产法》第5章规定和任何其他相关非破产法律产生的、旨在追回资产或撤销转让的诉因的任何权利。总体说明其他部分所载任何具体权利保留，绝不限制本段所载一般权利保留的范围或广度。\n\n3. 保密信息。在明细表和说明书中，债务人可能认为有必要且适当地从公开记录中隐去姓名、地址或金额等信息。通常，债务人采取此种做法是因为债务人与第三方之间存在协议、出于保密方面的关切，或出于对个人隐私的关切。\n\n4. 案件说明及“截至”信息日期。2014年11月13日（“申请日”），债务人根据《破产法》第11章提交了自愿救济申请书（“第11章案件”）。债务人正在有序清算其资产，同时根据《破产法》第1107(a)条和第1108条继续作为占有债务人管理其财产。\n\n在适用情况下，且除非本文另有说明，说明书和明细表中所载信息（包括债务人的资产和负债）反映截至2014年11月13日营业结束时的该等信息。\n\n5. 货币。除非另有说明，所有金额均以美元列示。\n\n6. 重要报告政策摘要。以下为重要报告政策摘要：\n\na. 未确定金额。将某一金额描述为“未知”“TBD”或“未确定”，并非意在反映该金额的重要性。\n\nb. 总额。附表和报表中载列的所有总额均代表所有已知金额的总额。如存在未知或未确定金额，实际总额可能与所列总额不同。\n\nc. 已支付债权。债务人获授权（但未被指示）根据破产法院作出的各项命令支付某些未清偿的申请前债权。因此，某些未清偿负债可能已因就申请前负债作出的申请后付款而减少。如债务人根据破产法院作出的任何命令支付附表和报表中列明的任何债权，债务人保留修改或补充附表和报表，或采取其他必要或适当行动的全部权利，以避免对任何该等负债超额付款或重复付款。\n\nd. 排除的资产和负债。债务人已从附表和报表中排除某些尚未到期应付的应计负债，包括应计员工福利和应计税款。其他某些不重要的资产和负债亦可能被排除。\n\ne. 留置权。附表和报表中列明的财产和设备，未考虑可能附着于（或已附着于）该等财产和设备的任何留置权。\n\nf. 公司间债权。本第11章案件中的债务人与其非债务人关联方之间的应收款项和应付款项，分别按账面价值在附表B16和附表F中报告。在日常经营过程中，各债务人与其非债务人关联方之间会产生应收款项和应付款项。除非附表和报表另有说明，债务人在其账簿和记录中将该等交易产生的净余额记作在日常经营过程中录入的平衡分录。列示与该等应收款项和应付款项有关的任何金额，并不构成且不得被解释为承认该等余额被定性为债务、权益或其他性质。此外，列示该等金额不一定表明任何公司间资产账户的最终可收回金额（如有），或任何公司间负债账户的减值或债权状态。债务人保留日后变更附表和报表中报告的公司间账户之定性、分类、归类或指定的全部权利。\n\n7. 估计。为按照第11章案件确定的截止日期编制并提交附表和报表，管理层须作出某些影响该等资产和负债报告金额的估计和假设。债务人保留修改所报告资产和负债金额以反映该等估计或假设变化的全部权利。\n\n8. 资产净账面价值。债务人为其资产取得当前市场估值将成本高昂、负担过重，并且会低效使用破产财产。因此，除非另有说明，附表和报表反映截至November 13, 2014的约计净账面价值。由于某些资产的账面价值，包括但不限于保险单权益和未决法律事项的追偿，可能与其公平市场价值存在重大差异，债务人将某些资产列为价值未确定。此外，某些资产可能未出现在附表和报表中，因为债务人已将该等资产的全部账面价值折旧完毕，或已将该等资产全额费用化。最后，某些债务人拥有与其在某些非债务人外国关联方中的最终权益有关的重大资产，其市场价值可能与所报告的账面价值存在显著差异，因此附表和报表仅反映债务人对其直接子公司的所有权之未确定价值。\n\n9. 负债的报告。债务人已根据在编制附表和报表过程中获得的信息和进行的研究，尝试在申请前期间和申请后期间之间分配负债。随着更多信息的获得，申请前期间和申请后期间之间的负债分配可能发生变化。因此，债务人保留在必要或适当时修改、补充或以其他方式变更附表和报表的全部权利，以反映申请前期间和申请后期间之间负债分配的任何变化。\n\n附表中列明的负债并未反映对可能根据《破产法典》第503(b)(9)条产生的任何债权进行的完整分析。因此，债务人保留对根据《破产法典》第503(b)(9)条主张的任何债权之有效性提出异议或质疑的全部权利。\n\n10. 债权分类。在(a)附表D中将某项债权列为“有担保”，(b)附表E中将某项债权列为“优先”，(c)附表F中将某项债权列为“无担保”，或(d)在附表G中将一份合同列为“待履行”或“未届满”，并不构成：(i)债务人就与该等债权或待履行合同相关的任何法律权利作出的承认；或(ii)债务人放弃其重新定性或重新分类该等债权或待履行合同，或行使就该等债权或待履行合同可能存在的任何抵销权或其他抗辩的权利。\n\n11. 债权说明。附表D、E和F允许债务人将某项债权指定为“有争议”“或有”和/或“未确定金额”。未能在某一附表中将某项债权指定为“有争议”“或有”或“未确定金额”，不构成债务人承认该金额并非“有争议”“或有”或“未确定金额”，或该债权不受异议。债务人保留对附表中列明的任何债权提出异议并主张抵销权或任何其他抗辩的全部权利。此外，债务人明确保留日后将任何债权指定为“有争议”“或有”或“未确定金额”的全部权利。债务人在附表中列示某项债权，并不构成债务人承认负债。\n\n12. 抵销。日常经营中的抵销可由多种事项产生，包括但不限于公司间交易。该等正常抵销符合债务人的日常经营，并且就公司间交易而言可能数量尤其庞大，以致债务人列示该等日常经营抵销将造成过重负担和高昂成本。因此，尽管在附表中列示某些金额时可能已考虑该等抵销及其他类似权利，该等日常经营抵销并未单独核算，故未在报表中对问题13的答复中逐项列明。\n\n13. 重新定性。尽管债务人已作出合理努力，适当地定性、分类、归类或指定附表和报表中报告的某些债权、资产、待履行合同、未届满租赁及其他项目，债务人仍可能寻求重新定性、重新分类、重新归类、重新指定、增加或删除项目。因此，随着更多信息的获得，以及在其他必要和适当的情况下，债务人保留对附表和报表中报告的项目进行重新定性、重新分类、重新归类、重新指定、增加或删除的全部权利。\n\n14. 内部人定义。就附表和报表而言，债务人将“内部人”定义为包括以下人员：(a)董事；(b)高级管理人员；(c)直接或间接持有某一债务人实体超过5%有表决权股份的股东；(d)债务人的董事、高级管理人员或股东的亲属（以债务人所知为限）；以及(e)债务人/非债务人关联方。\n\n对于任何被列为内部人的人员，债务人不就以下事项采取立场：(a)该人员对债务人控制权的影响；(b)该个人的管理职责或职能；(c)该个人的决策权或公司权限；或(d)该个人是否能够成功主张其根据适用法律，包括联邦证券法，或就任何责任理论或任何其他目的而言并非“内部人”。将某一方列为“内部人”，并非意在且不得被解释为对该方作为实际内部人的法律定性或认定，亦不构成对任何事实、债权、权利或抗辩的承认，债务人明确保留该等权利、债权和抗辩。\n\n15. 知识产权。债务人无意中将某些知识产权排除在附表和报表之外，并不构成承认债务人已放弃、终止或转让该等知识产权，或该等知识产权并非已依其自身条款届满，或并非根据出售、收购或其他交易转让。反之，债务人在附表和报表中纳入某些知识产权，并不构成承认债务人未放弃、终止或转让该等知识产权，或该等知识产权未依其自身条款届满，或未根据出售、收购或其他交易转让。\n\n此外，尽管债务人已尽力仅列示其拥有的知识产权，在某些情况下，关联方可能是附表和报表中列明的某些知识产权的实际所有人。债务人保留与其知识产权的法律地位有关的全部权利。\n\n16. 待履行合同。尽管债务人已作出一切合理努力，以识别作为债务人各项待履行合同当事方的正确法律实体，但在某些情况下，债务人可能错误识别了其待履行合同的当事方。债务人保留与其待履行合同相关的所列当事方有关的全部权利，包括但不限于修改附表G的权利。\n\n17. 诉因。尽管债务人已作出合理努力以识别所有已知资产，债务人可能未将债务人针对第三方的所有诉因及类似项目，或潜在诉因及类似项目，识别或列为附表和报表中的资产。该等事项可包括但不限于根据《破产法典》第5章或其他适用的非破产法产生的、为收回资产或撤销转让的诉因。债务人保留修改其附表和报表以增加、删除或以其他方式变更任何与其诉因及类似项目有关的信息的权利。\n\n债务人进一步保留与其所有诉因及类似项目（合称“诉因”）有关的全部权利，包括但不限于与以下任何事项有关的全部权利：(a)争议；(b)抵销权或追回权；(c)交叉债权；(d)反诉债权；(e)因合同产生的债权；(f)因违反法律或衡平法规定的任何义务而产生的债权；以及(g)任何种类的请求、权利、诉讼、留置权、赔偿、保证、担保、诉讼、义务、负债、损害、判决、账户、抗辩、权力、特权、许可和特许经营权，或\n\n任何性质的权利。债务人就诉因所作的权利保留仍然适用，无论该等诉因是已知或未知、确定或或有、已到期或未到期、可疑或不可疑、已清算或未清算、有争议或无争议、有担保或无担保、可直接或以派生方式主张，无论其是在申请日之前、当日或之后产生，基于合同或侵权、普通法或衡平法，或依据任何其他适用法律理论。全球附注和附表及陈述均不构成对任何债权或诉因的放弃，亦不以任何方式损害或妨碍对任何债权或诉因的主张。\n\n关于债务人附表的具体披露\n\n附表 B2。附表 B2 中所列金额反映截至 November 13, 2014 各相关账户中的实际金额，且可能与债务人账簿和记录中所载金额有所不同。\n\n附表 B9。债务人已尝试列出其作为直接签署方或关联方保单受益人的所有保险单。某些由未提交申请的关联方签署的保险单可能未被列入该清单。\n\n附表 B16。债务人已披露附表 B16 所列应收账款的账面净值，该数额为应收账款扣除任何“可疑账款”后的金额。就附表 B16 而言，“可疑账款”是指债务人根据该等账款未偿还的时间，认为不大可能收到付款的账款。\n\n附表 B21。在正常业务过程中，债务人可能已经产生或随后可能产生与反诉、抵销、供应商退款及针对其供应商的潜在质量保证索赔有关的某些权利。此外，债务人可能是现有或未来诉讼的当事人，在该等诉讼中，债务人已作为原告提出或可能作为原告提出请求，或已作为被告提出或可能作为被告提出反诉。由于该等请求在申请日时未知或无法量化，故未列入附表 B21。\n\n附表 B30。存货价值以申请日的账面价值为基础。然而，自该日起，债务人已对大部分存货进行了拍卖，成交价约为 $11,013,080.00。因此，不应将该账面价值作为存货真实价值的准确反映而予以依赖。\n\n附表 E。在附表 E 中列出任何债权，并不构成债务人承认该债权有权根据《破产法典》第 507 条获得优先处理。债务人已从附表 E 中省略了破产法院已授权债务人支付的任何工资和/或福利相关义务。债务人认为，根据破产法院授予的授权，在本第 11 章案件期间，破产法院适用命令中所述的所有该等债权将在正常业务过程中得到清偿。债务人保留其随时基于任何理由对任何债权的金额和优先地位提出争议的一切权利。债务人附表 E 中所列的某些债权，是债务人可能对各税务机关承担责任的债权。然而，某些该等债权可能正接受持续审计，且债务人无法确定附表 E 中所列其余债权中的许多债权（如非全部）的金额。因此，债务人将所有该等债权列为金额未知，等待持续审计或其他未决事项的最终解决。\n\n附表 F。债务人已尽其合理最大努力，根据申请日时债务人现有的账簿和记录，在附表 F 中报告所有一般无担保债权。个别债权人就产品、货物或提供服务等所享有的债权，列示为该债权人开具发票的金额与债务人账簿和记录中记载的金额两者中较低者，且可能未反映该等债权人应给予债务人的贷记或折让。债务人保留与任何该等贷记和折让有关的一切权利，包括就附表 F 所列债权提出异议和/或抵销的权利。附表 F 不包括某些递延费用、递延负债、应计项目或一般准备金。该等应计项目是对负债的一般估计，并不代表申请日时的特定债权。债务人已尽一切努力纳入不会出现在债务人未结应付账款中的任何供应商债权，包括账户中存在应计项目或已收货但未开具发票的供应商。每项该等债权均在附表 F 中列为或有、未清算或有争议。另有，附表 F 中所列的某些债权可能有权根据《破产法典》第 503(b)(9) 条获得优先地位。\n\n附表 F 中所列债权产生或发生于不同日期。在某些情况下，债权产生之日是一个尚待确定的事实问题。尽管已作出合理努力以确定每项债权发生或产生的日期，但确定附表 F 所列每项债权发生或产生的日期将造成不当负担且成本过高。因此，附表 F 可能未列明其中每项债权产生或发生的日期。\n\n附表 F 反映了在申请日前应付给待履行合同和未届满租约相对方的金额。然而，该等申请日前金额可能在承继，或承继并转让待履行合同或未届满租约时支付。此外，附表 F 不包括待履行合同和未届满租约相对方就可能被拒绝履行的该等合同或租约提出的潜在拒绝履行损害赔偿债权（如有）。\n\n附表 G。尽管债务人依赖其现有账簿、记录和财务系统识别并列示待履行合同，且已作出勤勉努力以确保附表 G 的准确性，但仍可能发生无意的错误、遗漏或过度列入。在通过合理努力无法获得某些信息的情况下，某些信息，例如相对方的联系信息，可能未被列入。在附表 G 中列出合同、协议或租约，并不构成承认该合同、协议或租约属于待履行合同或未届满租约，亦不构成承认该合同、协议或租约在申请日时有效，或具有有效性或可执行性。债务人保留与附表 G 所列合同、协议或租约有关的一切权利，包括但不限于债务人对任何合同、协议或租约的有效性、地位或可执行性提出争议，以及在必要时修订或补充附表 G 的权利。\n\n附表 G 中所列的某些合同、协议和租约可能包含续期选择权、付款担保、赔偿、购买选择权、优先购买权及其他杂项权利。该等权利、权力、职责和义务未在附表 G 中单独列明。\n\n附表 G 中所列的某些合同、协议和租约可能由若干部分构成，包括但不限于采购订单、修正案、重述文件、弃权书、信函和其他文件，其中每一项可能未在附表 G 中列出，或可能作为单一条目列出。债务人明确保留其对该等相关材料是否构成待履行合同或未届满租约、单一合同、协议或租约，或多个可分割或独立的合同、协议或租约提出质疑的权利。\n\n附表 G 中所列合同、协议和租约可能已经到期，或可能不时经由各种修正案、重述文件、弃权书、禁止反言证明书、信函、备忘录及其他文件、文书和协议予以修改、修正或补充。尽管债务人已作出合理努力以识别该等文件，该等额外文件可能未在附表 G 中列出。\n\n债务人在正常业务过程中可能已订立各种其他类型的协议，例如从属、不干扰和承认协议，补充协议，修正案/信函协议，产权协议，赔偿协议和保密协议。该等文件可能未在附表 G 中列明。\n\n任何未以书面形式订立的待履行协议（如有）均未包括在附表 G 中。\n\n从附表 G 中遗漏任何合同、协议或租约，并不构成债务人承认该被遗漏的合同、协议或租约并非待履行合同或未届满租约。债务人根据《破产法典》就任何该等被遗漏的合同、协议或租约享有的权利不因该遗漏而受损。\n\n此外，本文件中的任何内容均不构成承认或放弃债务人主张某些合同或租约构成单一待履行合同或未届满租约，或单一文件可构成一项或多项待履行合同或未届满租约的权利。\n\n债务人保留对附表 G 中所列任何该等合同或租约的有效性提出争议，或随时修订附表 G 以删除任何合同、协议或租约的权利。\n\n附表 H。债务人可能未识别出与债务人的待履行合同、未届满租约、债务工具和其他该等协议相关的某些担保。债务人保留在识别出额外担保，或发现该等担保已到期或不可执行的范围内修订附表的一切权利。\n\n在正常业务过程中，债务人可能涉及未决或受到威胁的诉讼。该等事项可能涉及多名原告和被告，其中部分或全部可能针对其他当事人提出交叉债权和反诉。由于所有该等债权均为或有、有争议或未清算债权，故未在附表 H 中逐项列明。视情况而定，诉讼事项可见于债务人的附表 F 和陈述 4a。\n\n关于债务人陈述的具体披露\n\n陈述 3b。所提供的信息列出债务人代表其自身或代表另一债务人按照日常业务惯例作出的付款。可能存在代表某一债务人作出的其他付款，该等付款根据包括未提交申请关联方在内的全球运营现金管理结构，从非债务人银行账户中支付。该等交易未在陈述 3b 中披露。欲了解更多信息，请参阅债务人现金管理动议（Docket #5）中所载说明。对问题 3b 的答复包括债务人作出的任何付款或其他转移，但向以下对象作出的付款或转移除外：(a) 内部人士或其他债务人（该等付款载于对陈述问题 3c 的答复）；(b) 非内部人士雇员；以及 (c) 破产专业人士（该等付款载于对陈述问题 9 的答复）。\n\n陈述3c。陈述3c载列债务人之间、债务人与非债务人关联方之间的交易，以及视情况而定向内部人士作出的其他转移。如现金管理动议所述，在正常业务过程中，部分债务人与部分债务人的非债务人关联方之间存在业务关系，由此产生公司间应收款和应付款（“公司间债权”）。债务人之间或债务人与其非债务人关联方之间的任何公司间交易，均通过第11章案件启动前一年内公司间债权期初余额与期末余额之间的差额予以反映。该等差额反映该期间内的所有公司间活动，包括但不限于产生的新公司间债权、为清偿到期未偿公司间债权而作出的付款，以及对公司间债权作出的出资或其他非现金清偿。\n\n陈述4a。陈述4a所提供的信息仅包括经行政、司法或其他裁决机构正式受理的法律争议和行政程序。为充分披露，如某项法律争议或行政程序因某些程序性条件尚未满足而未获行政、司法或其他裁决机构正式受理，债务人仍可能已在附表F中列明该事项。此外，陈述4a所载任何信息均不构成债务人就其中列明的任何诉讼和程序所负债务的具有约束力的陈述。\n\n陈述17。公司并不知悉任何有关环境问题的披露。然而，债务人过去可能已获通知存在潜在风险敞口。如公司发现任何有关环境披露的重要信息，其将视情况修订其陈述。\n\n陈述19d。债务人在其正常业务过程中，于申请日之前紧接的两年内，已向众多金融机构、债权人及其他方提供合并财务报表。鉴于该等接收方数量众多，以及该等信息可能在债务人不知情或未经其同意的情况下被分享给其他方，债务人并未为陈述19d之目的披露任何可能收到该等财务报表的当事方。\n\n陈述23。债务人已在陈述3c中对陈述23作出全面答复。\n\n附件C-4\n18-11500-shl Doc 12 Filed 05/31/18 Entered 05/31/18 23:57:16 Main Document Pg 2 of 36 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 80 of 129\n关于债务人资产和负债附表及财务事务陈述的通用说明\n\n上述标题所列债务人（“债务人”）依据 United States Code（美国法典）title 11 section 521（“Bankruptcy Code（破产法典）”）及 Federal Rules of Bankruptcy Procedures（联邦破产程序规则）Rule 1007（“Bankruptcy Rules（破产规则）”），提交其资产和负债附表（各称“一份附表”，合称“附表”）及财务事务陈述（各称“一份SOFA”，合称“陈述”）。本关于债务人资产和负债附表及财务事务陈述的通用说明，包括下文就附表和陈述所列的具体说明（合称“通用说明”），通过援引纳入每一债务人的附表、子附表、陈述、子陈述、附件及续页，并构成其不可分割的一部分；在审阅附表和陈述时，均应参照并审阅本通用说明。在一份附表、子附表、陈述、子陈述、附件或续页中披露的信息，即使其位置有误，亦应视为已在正确的附表、陈述、附件或续页中披露。\n\n任何人均不得依赖附表、陈述及通用说明获取与债务人当前或未来财务状况、事件或业绩有关的信息。\n\n债务人管理层在其顾问协助下编制了附表和陈述。附表和陈述未经审计。此外，位于并保存于债务人在 United Kingdom（英国）（“UK”）目前处于英国管理程序中的关联方伦敦办事处、载有债务人大部分财务及其他记录的若干计算机服务器（“服务器”），于2018年3月23日前后被 United Kingdom Information Commissioner's Office（英国信息专员办公室）（“ICO”）扣押。\n18-11500-shl Doc 12 Filed 05/31/18 Entered 05/31/18 23:57:16 Main Document Pg 3 of 36 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 81 of 129\n\n尽管已作出努力，债务人仍无法从ICO取得服务器。由于无法获取服务器中所载的记录和信息，债务人提供完整、准确的陈述和附表的能力受到严重限制。债务人管理层及其顾问已作出一切合理努力，基于编制时可获得的信息，确保附表和陈述在当时情况下尽可能准确、完整；但是，后续信息或发现可能导致附表和陈述发生重大变化，且可能存在或已经发生无意的错误或遗漏。基于前述原因，包括无法获取必要的财务及其他记录，以及附表和陈述载有未经审计、须经进一步审阅、核实及可能调整的信息，不能保证附表和陈述准确和／或完整。债务人可以但无义务因发现任何错误、遗漏或新信息而更新附表和陈述。\n\n债务人已作出合理努力，以正确识别、披露、定性、分类、归类和／或指定附表和陈述中报告的债权、资产、负债、义务、转移、付款、收入、待履行合同、未到期租赁及其他项目。然而，如本文所述，鉴于无法获取服务器以及其中与债务人有关的记录和信息，债务人可能未识别和列入陈述及附表所要求的全部信息，并可能对陈述和／或附表中的一项或多项项目作出不当定性、分类、归类和／或指定。此外，附表和陈述中报告的某些项目可能可列入一个以上类别。在该等情况下，为避免重复，已选择其中一个类别。\n18-11500-shl Doc 12 Filed 05/31/18 Entered 05/31/18 23:57:16 Main Document Pg 4 of 36 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 82 of 129\n\n此外，某一类别的指定并非旨在完全涵盖或描述该项目所代表的权利或义务。\n\n债务人保留在必要或适当时不时以任何方式修订附表、陈述及通用说明的一切权利，包括但不限于就附表和陈述中反映的任何债权的金额、责任或分类提出异议，或以其他方式主张抵销或抗辩，或在其后将任何债权指定为“有争议”、“或有”或“未确定金额”。此外，附表、陈述或通用说明所载任何内容均不构成债务人就其第7章案件所作的承认或权利放弃，包括但不限于就根据破产法典第5章规定及其他相关非破产法律产生的、旨在追回资产或撤销转移的任何诉因所涉及的任何问题。\n\n1. 案件说明。2018年5月17日（“申请日”），债务人在本院（“破产法院”）启动了依据破产法典第7章进行的自愿案件。2018年5月7日，Salvatore LaMonica（萨尔瓦托雷·拉莫尼卡）被任命为第7章受托人（“第7章受托人”）。\n\n2. 方法和限制。\n\na. 报告日期。除非另有说明，所有资产和负债信息均截至申请日提供。\n\nb. 列报基础。附表和陈述并非旨在构成按照 United States Generally Accepted Accounting Principles（美国公认会计原则）（“GAAP”）编制的财务报表，亦非旨在与债务人的财务报表完全调节一致。此外，附表和陈述载有未经审计、须经进一步审阅及可能调整的信息，并反映债务人为报告其资产和负债所作出的合理努力。\n\nc. 保密信息。在附表和陈述中的某些有限情形下，债务人认为有必要且适当地从公开记录中删除姓名、地址或金额等信息。债务人通常采取该做法，是由于债务人与第三方之间的协议、保密方面的顾虑，或对个人隐私的顾虑。\n18-11500-shl Doc 12 Filed 05/31/18 Entered 05/31/18 23:57:16 Main Document Pg 5 of 36 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 83 of 129\n\n未删节信息的副本将提供给第7章受托人、Office of the United States Trustee for the Southern District of New York（纽约南区美国受托人办公室），以及任何具有合理理由审阅该等信息的利害关系方。\n\nd．估计和假设。编制附表及陈述要求债务人作出估计和假设，该等估计和假设影响了某些资产和负债的报告金额、某些或有资产和负债的披露以及收入和费用的报告金额。实际结果可能与这些估计存在重大差异。\n\ne．资产净账面价值。债务人没有其资产的当前市场估值。债务人取得其资产的当前市场估值将造成高昂得难以承受的费用、过度负担，并会低效地使用破产财产资源。在债务人掌握的信息允许或可得的情况下，尽可能列示截至申请日的未经审计净账面价值。必要时，债务人已注明某些资产的价值为“未知”。最终实现的金额可能与净账面价值（或已被或可能被赋予的任何价值）存在重大差异。因此，债务人保留修改、补充或调整附表及陈述中所列资产价值的一切权利。\n\nf．未知金额。将某一金额描述为“未知”并非旨在反映该金额的重要性。在第7章案件审理过程中，某些金额可能得到澄清。\n\ng．合计。附表及陈述中所载的所有合计金额，均代表基于债务人可得信息的所有已知金额之合计。在存在未知或未确定金额的范围内，实际合计金额可能与所列合计金额不同。\n\nh．负债。除非另有说明，所有负债均截至申请日列示。目前，部分附表所列负债为未知、或有和／或未清算负债。在该等情况下，金额列为“未知”。因此，附表及陈述可能不等于此前发布的任何财务报表中所载债务人全部负债的总价值。\n\ni．或有资产及诉因。尽管已作出合理努力以识别所有已知资产，债务人可能未将其针对第三方的所有诉因或潜在诉因列为其附表及陈述中的资产，包括但不限于根据《破产法典》第5章产生的撤销诉讼，以及根据其他相关非破产法律提起的追偿资产诉讼。债务人保留其可能拥有的任何请求权、诉因或撤销诉讼的一切权利；本全局说明及附表和陈述均不得被视为放弃任何该等请求权、诉因或撤销诉讼，亦不得以任何方式妨碍或损害提出该等请求权。债务人还可能对关联实体（包括债务人和非债务人）拥有或有及未清算请求权，该等请求权涉及其不时提供的各种财务便利和类似利益，包括但不限于因各种（i）保证、（ii）赔偿承诺、（iii）税务分摊协议、（iv）担保、（v）运营及服务协议、（vi）共享服务协议及（vii）其他安排而产生的或有及未清算分担、偿还和／或补偿请求权。\n\n18-11500-shl 文档 12 提交 05/31/18 登录 05/31/18 23:57:16 主文档 第 6 页，共 36 页 案件 22-50073 文档 180 提交 04/06/22 登录 04/06/22 16:28:28 第 84 页，共 129 页\n\nj．货币。除非另有说明，附表及陈述中所示的所有金额均以美元计。\n\nk．估计和假设。编制附表及陈述要求债务人作出估计和假设，该等估计和假设影响了某些资产和负债的报告金额、某些或有资产和负债的披露以及收入和费用的报告金额。实际结果可能与这些估计存在重大差异。\n\nl．合计。附表及陈述中所载的所有合计金额，均代表所有已知金额之合计。在存在未知或未确定金额的范围内，实际合计金额可能与所列合计金额不同。\n\nm．资产列报及估值。债务人的资产按与债务人可获取的账簿和记录一致的价值列报。一般而言，对于按公允价值或成本与公允价值孰低计值的资产，债务人采用目前行业内使用的建模技术对该等资产进行估值，并在该等估值中尽可能使用基于市场的信息。该等价值并不意图代表在出售情况下最终将收到的价值，亦可能不代表由评估或其他估值技术确定的经济价值。由于债务人取得其所有资产的当前经济估值将造成高昂得难以承受的费用，并会低效地使用破产财产资产，附表及陈述反映的是债务人账簿上的账面价值，而非当前经济价值。\n\nn．公司间转移。债务人在附表或陈述中列示债务人与另一债务人或非债务人关联方之间的任何义务，仅为债务人可得账簿和记录中显示的内容，并不反映债务人就该等金额是否应获准作为请求权，或该等义务可能如何由破产法院或以其他方式分类和／或定性所作的任何承认或结论。此外，鉴于债务人无法访问载有相关记录和信息的服务器，陈述及附表可能未载有关于债务人与其任何关联方之间公司间交易的完整或准确信息。在债务人能够重新获得对服务器的访问权限并核对其中所载与公司间交易有关的信息的范围内，债务人可相应修改相关附表及陈述。\n\no．抵销。在申请日之前，并在其日常业务过程中，债务人可能已就公司间交易、第三方交易及其他事项发生抵销。除非另有说明，在任何抵销系于日常业务过程中或依照惯常做法发生的范围内，该等抵销未列于附表及陈述中，且债务人未故意抵销附表A/B、D或E/F所列金额。尽管如此，所列部分金额可能已受到债务人目前尚不知悉的抵销影响。债务人保留质疑任何可能主张的抵销权和／或追偿权的一切权利。\n\na．内部人。就附表及陈述而言，债务人已根据债务人目前可得的记录，在可得范围内列示其高级职员和董事。2 此外，就附表及陈述而言，债务人依照《破产法典》第101(31)条，将内部人界定为债务人的：（a）现任及前任董事；（b）现任及前任高级管理人员；（c）控制债务人的人员；（d）上述每一人员的亲属；（e）债务人的关联方，包括持有债务人20%或以上有表决权证券的股权持有人，以及债务人（或其主要股权持有人）持有20%或以上有表决权证券的公司；以及（f）该等关联方的内部人，均以债务人所知为限（各称“一名‘内部人’”）。被列为内部人的人员仅为提供信息之目的而被列入。\n\n2 2018年4月27日，债务人的前子公司 Anaxi Solutions Inc.（Anaxi Solutions Inc.）与债务人合并，债务人为存续实体。因此，就附表及陈述而言，债务人仅列示其高级职员和董事（并作出与此相关的必要披露），而未列示在申请日之前并入债务人的任何实体的高级职员和董事。\n\n18-11500-shl 文档 12 提交 05/31/18 登录 05/31/18 23:57:16 主文档 第 8 页，共 36 页 案件 22-50073 文档 180 提交 04/06/22 登录 04/06/22 16:28:28 第 86 页，共 129 页\n\n债务人并未就以下事项采取任何立场：（a）该人员对债务人控制权的影响；（b）该个人的管理职责或职能；（c）该个人的决策权或公司权限；或（d）该个人是否能够成功主张其根据适用法律（包括联邦证券法）并非“内部人”，或就任何责任理论或任何其他目的而言并非“内部人”。\n\n3．债务人的权利保留。附表、陈述或全局说明中所载的任何内容，均不构成就本第7章案件而言对权利的承认或放弃，包括但不限于涉及衡平居次、合同或请求权的定性或重新定性、根据《破产法典》第3章规定承认或拒绝履行未履行合同或未到期租赁，以及根据《破产法典》第5章规定或任何适用的非破产法律产生的、旨在追偿资产或撤销转让的诉因的任何问题。\n\na．未将附表所列请求权指定为“有争议”“或有”或“未清算”，并不构成债务人承认该等金额并非“有争议”“或有”或“未清算”。债务人保留就其附表中反映的任何请求权的性质、金额、责任、状态或分类提出争议，或主张抵销权、反诉或抗辩，或修改附表及陈述以随后将任何请求权指定为“有争议”“或有”或“未清算”的权利。\n\nb．在附表中将一项请求权列为“有担保”“优先”或“无担保优先”，或将一项合同或租赁列为“未履行”或“未到期”，并不构成债务人承认请求权人和／或合同相对方的法律权利，或放弃债务人重新分类或重新定性该等请求权或合同的权利。此外，尽管债务人可能为提供信息之目的将各债权人的请求权列为有担保请求权，但尚未对该等债权人可能享有留置权的债务人资产进行当前估值。债务人保留对任何该等债权人请求权的有担保性质、任何交易结构的定性，或与该等债权人请求权有关的任何文件或文书提出争议或质疑的一切权利。\n\nc．在附表D中列入对债务人主张留置权的任何债权人，并不表示承认任何该等留置权的有效性、范围或优先顺位，债务人保留以任何理由质疑该等留置权及其基础请求权的权利。\n\n18-11500-shl 文档 12 提交 05/31/18 登录 05/31/18 23:57:16 主文档 第 9 页，共 36 页 案件 22-50073 文档 180 提交 04/06/22 登录 04/06/22 16:28:28 第 87 页，共 129 页\n\n为完整描述担保物以及任何留置权的性质、范围和优先顺位，有必要参阅适用协议及其他相关文件。本全局说明或附表及陈述中的任何内容，均不得被视为对该等协议条款的修改或解释。某些留置权可能被无意标记为有争议，但此前法院命令已确认债务人对其不存在争议。债务人的意图并非使附表被解释为取代破产法院作出的任何命令。\n\na. 尽管债务人已作出合理努力以确保其附表和声明的准确性，但仍可能发生非故意的错误、遗漏或列入。债务人保留其对附表和声明中所列任何合同、协议或租赁的有效性、状态或可执行性提出争议的全部权利，并保留在必要时进一步修订或补充附表和声明的权利。\n\nb. 债务人还保留其就附表和声明中列出的合同和协议所享有的一切权利、请求权及诉因，包括对与债权人债权有关的任何交易、文件或文书的性质认定或结构提出争议或质疑的权利。将某项合同或租赁列入附表，不应视为承认该合同属于待履行合同或未到期租赁，亦不应视为承认其必然为具有约束力、有效且可执行的合同。债务人明确保留主张附表中所列任何合同不构成《破产法典》第365条所称待履行合同的权利。\n\nc. 债务人已作出合理努力，在其待履行合同、未到期租赁、有担保融资、债务工具及其他协议中查找并识别保证及其他次要责任请求（“保证”）。凡已识别出该等保证者，均已列入相关附表。债务人将保证义务列入主债务人和相关义务保证人各自的附表H。嵌入债务人待履行合同、未到期租赁、有担保融资、债务工具及其他协议中的保证，可能被非故意遗漏。因此，债务人保留在识别出额外保证的范围内修订或补充附表的权利。此外，债务人保留修订附表和声明以重新定性或重新分类任何该等合同或债权的权利。\n\nd. 在日常业务过程中，债务人从某些第三方出租人处租赁设施和/或\n18-11500-shl 文件12 提交05/31/18 录入05/31/18 23:57:16 主文件 第10页，共36页 案件22-50073 文件180 提交04/06/22 录入04/06/22 16:28:28 第88页，共129页\n\n设备，以供其日常经营使用。任何该等租赁均载于附表G。任何该等租赁所涉财产均未在附表A或附表B中作为债务人所有的财产或资产反映。任何该等租赁所涉财产亦未在声明中作为由债务人控制的第三方财产或资产反映。附表中的任何内容均不构成，亦不得被解释为对任何租赁法律地位的承认或认定（包括任何租赁是否为真实租赁或融资安排），债务人保留与任何该等问题有关的全部权利。\n\n89. 关于债务人资产和负债附表的具体说明\n\n除上述内容外，债务人在编制附表和声明时采用了以下惯例：\n\n1. 附表A/B。\n\na. 一般规定。在与债务人资产有关的项目显示价值为“\\$0.00”的范围内，债务人说明，该金额为“未知”或“未确定”，且该“\\$0.00”标示并不构成承认该等资产事实上价值为“\\$0.00”。由于某些资产或负债标示为“\\$0.00”，附表A/B中的汇总项目反映的总额可能低于该等资产或负债的最终价值。此外，由于ICO扣押了服务器，债务人无法量化附表A/B中所列某些资产的价值，包括其办公家具、固定装置和设备。\n\nb. 附表A/B，第1—9项。除非另有说明，所示金额均基于截至申请日的账户期末余额或存款/预付金额。\n\nc. 附表A/B，第38项。办公家具、固定装置、设备和收藏品的价值无法按单项确定，因为资产登记册已被ICO扣押。所有固定资产的账面净值已按百分之七十（70%）折减，以估算现时总价值。\n\nd. 附表A/B，第60—64项。未在附表A/B第60—64项中列入任何专利、商标、版权、商业秘密或其他知识产权，并不构成对任何该等专利、商标、版权、商业秘密或其他知识产权的放弃。\n\ne. 附表A/B，第72项。未在附表A/B第72项中列入任何退税款或净营业亏损，并不构成对任何退税款或净营业亏损的放弃。\n\nf. 附表A/B，第74及75项。未在附表A/B第74及75项中列入任何反诉、请求权或诉因，并不构成对任何该等反诉、请求权或诉因的放弃。如前所述，在与债务人资产有关的项目显示价值为“\\$0.00”的范围内，债务人说明，该金额为“未知”或“未确定”，且该“\\$0.00”标示并不构成承认该等资产事实上价值为“\\$0.00”。\n\n2. 附表D。\n\na. 根据债务人目前可获得的信息，债务人认为不存在对债务人享有有担保债权的任何债权人。如债务人发现存在任何该等债权，债务人可据此修订附表D以反映该等债权。\n\nb.\n\nc. 除非本文明确说明，不动产出租人、公用事业公司及其他可能持有保证金的当事人可能未被列入附表D。\n\nd. 债务人保留在其认定与该等协议有关的任何债权应在附表D中申报的范围内修订附表D的全部权利。本文任何内容均不得解释为债务人承认债权人的法律权利，不得视为对该等协议条款的修改或解释，亦不得视为债务人放弃重新定性或重新分类该等债权或合同的权利。\n\ne. 此外，债务人未在附表D中列入可能认为其债权通过抵销权或未完成的法定留置权而获得担保的当事人。\n\nf. 除非破产法院另有约定或命令，债务人保留对据称授予或完善于债务人某有担保债权人任何特定资产上的任何留置权的有效性、完善性或免于撤销性提出争议或质疑的权利。此外，债务人保留对任何该等债权人债权的有担保性质，或对与该等债权人债权有关的任何该等交易、文件或文书的性质认定或结构提出争议或质疑的全部权利。\n\n3. 附表H\n\na. 债务人可能未识别出与债务人的待履行合同、未到期租赁、有担保融资、债务工具及其他该等协议相关的某些保证。债务人保留在识别出额外保证或发现该等保证已届满或不可执行的范围内修订附表的全部权利。\n\nb. 在其日常业务过程中，债务人可能涉及尚未审结或受到威胁的诉讼。这些事项可能涉及多名原告和被告，其中部分或全部可能对其他当事人提出交叉请求和反请求。由于所有该等请求均属或有、存在争议和/或未清算，该等请求未在附表H中逐项列明。\n\n4. 附表E/F\n\na. 债务人已作出合理努力，基于申请日时由债务人持有或债务人可查阅的现有账簿和记录，在附表E/F中申报所有对债务人的无担保债权。附表E/F中列出的债权产生或发生于不同日期。在某些情况下，债权产生的日期属于尚待确定的事实问题。尽管已作出合理努力以识别每项债权发生的日期，但确定附表E/F中每项债权发生或产生的日期将造成不当负担且成本高昂。此外，由于ICO扣押了服务器，债务人无法确定附表E/F中所列某些债权产生的准确日期。因此，尽管债务人未列明附表E/F中每项债权的日期，但据债务人所知，附表E/F中列出的所有债权均在申请日之前产生或发生。\n\nb. 债务人保留在适用情况下主张任何该等债权属于或有、未清算和/或存在争议的权利。\n\nc. 债务人保留主张附表E/F中所列任何债权不构成《破产法典》第507条项下优先债权，因而构成无担保\n18-11500-shl 文件12 提交05/31/18 录入05/31/18 23:57:16 主文件 第13页，共36页 案件22-50073 文件180 提交04/06/22 录入04/06/22 16:28:28 第91页，共129页\n\n非优先债权的权利。\n\nd. 附表E/F未包括某些余额，包括递延负债、应计项目或一般准备金。该等应计项目主要代表对负债的一般估计，并不代表申请日时的特定债权。债务人已作出合理努力，将与具有应计款项或已收未开票款项的账户有关、且未列入债务人未付账款明细的任何当事人的债权列为或有、未清算和/或存在争议。\n\ne. 个别债权人的债权可能未反映债权人应向债务人提供的贷记和/或折让。债务人保留就任何该等贷记和/或折让享有的全部权利，包括就其提出异议和/或抵销的权利。\n\nf. 附表E/F未包括涉及债务人的未决诉讼或法律程序。然而，该等事项已在声明第7问的答复中反映。在所有情况下，诉讼标的金额均不确定或未确定。债务人认为，与任何该等未决诉讼有关的任何潜在债权金额均属或有、未清算且存在争议。在声明或其他文件中列入任何诉讼，并不构成承认该诉讼中所指称的责任。\n\ng. 在其已知范围内，附表E/F反映待履行合同和未到期租赁相对方应得的申请前金额。然而，该等申请前金额可能因承接或承接并转让待履行合同或未到期租赁而获得支付。此外，附表E/F未包括可能被拒绝的待履行合同和未到期租赁相对方可能提出的拒绝损害赔偿请求，如有。\n\n5. 附表G。\n\n尽管已依赖债务人可访问的现有记录和信息系统来识别并列明待履行合同及未届满租赁，且已作出合理努力以确保附表 G 的准确性，但仍可能发生非故意的错误或遗漏。债务人保留一切权利，就附表 G 所列任何合同、协议或租赁的有效性、状态或可执行性提出争议，并在必要时修订或补充附表 G。其中列明的合同、协议和租赁可能已届满，或不时经由各种修正案、重述文件、弃权文件、禁止反言证明、函件、备忘录以及其他文件、文书和协议而被修改、修正或补充，而该等文件、文书和协议可能未在其中列明。此外，由于 ICO（ICO）扣押了服务器，债务人可能无法访问其全部合同和租赁，附表和声明仅反映债务人可访问的合同和租赁。\n\n18-11500-shl 文书 12 已提交 05/31/18 已录入 05/31/18 23:57:16 主文书 第 14 页，共 36 页 案件 22-50073 文书 180 已提交 04/06/22 已录入 04/06/22 16:28:28 第 92 页，共 129 页\n\na. 附表 G 中列有某项合同或协议，并不构成承认该合同或协议的存在、有效性或可执行性，亦不构成承认该合同或协议属于待履行合同或未届满租赁；附表 G 未列明某项合同或协议，也不构成承认该合同或协议不存在。债务人保留与附表 G 所列合同和协议有关的一切权利、请求权和诉因，包括对任何交易文件或文书的性质认定或结构提出争议或质疑的权利。某些待履行协议可能未以书面形式记载，并可能存在争议。\n\n90. 关于债务人财务状况声明的具体说明\n\n1. 声明问题 1。由于 ICO 扣押了载有反映该等信息的相关记录和信息的服务器，债务人无法访问完整记录；债务人已作出合理努力，正确陈述收入。\n\n2. 声明问题 3 和 4。由于 ICO 扣押了服务器，就问题 3 和 4 而言，债务人已根据其可访问的记录列明该等付款和转让。由于债务人无法访问识别该等付款和转让所需的相关记录和信息，可能存在向当事人作出或在这些问题所反映期间作出的其他付款和转让，而该等付款和转让未在相应答复中反映。\n\n3. 声明问题 7。债务人已尽合理最大努力识别涉及债务人的所有当前未决诉讼、调查及其他法律程序。然而，仍可能存在某些遗漏。在本问题中列入任何法律程序，并不构成债务人承认任何责任、任何诉讼的有效性，或就任何法律程序提出的任何请求可能产生的任何潜在请求的金额，亦不构成承认任何当前未决或未来可能产生的法律程序所导致的任何潜在请求的金额及处理方式。\n\n4. 声明问题 25。如本文所述，在申请日之前，即 2018 年 4 月 27 日，债务人的前子公司 Anaxi Solutions Inc.（Anaxi Solutions Inc.）、Cambridge Analytica Political LLC（剑桥分析政治有限责任公司）和 Cambridge Analytical Commercial LLC（剑桥分析商业有限责任公司）与债务人合并，债务人为存续实体；因此，该等实体已不复存在，且债务人在申请日时并无子公司。尽管如此，出于谨慎考虑，债务人仍将该等实体列为其拥有权益的实体。\n\n18-11500-shl 文书 12 已提交 05/31/18 已录入 05/31/18 23:57:16 主文书 第 15 页，共 36 页 案件 22-50073 文书 180 已提交 04/06/22 已录入 04/06/22 16:28:28 第 93 页，共 129 页\n\n5. 声明问题 28 和 29。债务人已尽合理最大努力，根据可获得但可能并不完整且截至申请日未更新的账簿、记录及其他可获得信息，列明债务人已知的现任和前任高级管理人员及董事。此外，鉴于服务器及其中所载相关记录被扣押，债务人无法访问对这些问题作出完整答复所必需的信息。因此，受该等限制所致，声明中对问题 28 和 29 的答复可能存在非故意错误或遗漏。\n\n附件 C-5\n\n案件 20-32298-KLP 文书 7 已提交 07/11/20 已录入 07/11/20 14:55:39 说明 主文书 第 2 页，共 427 页 案件 22-50073 文书 180 已提交 04/06/22 已录入 04/06/22 16:28:28 第 95 页，共 129 页\n\n在适用情况下，其他外国司法辖区，且其无意与各债务人的财务报表完全核对一致。此外，附表和声明包含未经审计的信息，该等信息有待进一步审查并可能予以调整，并反映债务人为按非合并基础报告各债务人的资产和负债所作出的商业上合理努力。\n\n在编制附表和声明时，债务人依赖于编制时可获得的、源自其账簿和记录的财务数据。尽管债务人已作出商业上合理努力以确保附表和声明的准确性和完整性，但后续信息或发现可能导致附表和声明发生重大变更。因此，可能存在非故意错误或遗漏。据此，债务人及其董事、经理、高级管理人员、代理人、律师和财务顾问不保证或担保本文所提供数据的准确性或完整性，且不对因获取、汇编、收集、解释、报告、传达或交付本文或附表和声明所载信息过程中的行为、错误或遗漏（无论是否因疏忽或其他原因）全部或部分引起或造成的任何损失或损害承担责任。在任何情况下，债务人及其董事、经理、高级管理人员、代理人、律师和财务顾问均不对任何第三方承担任何直接、间接、附带、后果性或特殊损害赔偿责任（包括但不限于因不准许针对债务人的潜在请求或因商业声誉受损、业务损失或利润损失而产生的损害赔偿），无论该等损害是否可预见及无论其如何造成，即使债务人或其董事、经理、高级管理人员、代理人、律师和财务顾问已被告知可能发生该等损害亦然。\n\n附表和声明已由 Intelsat S.A.（国际通信卫星公司）的首席会计官 Stephen Bacica（斯蒂芬·巴奇卡）及各债务人的一名获授权签字人签署。在审阅和签署附表和声明时，巴奇卡先生必然依赖于债务人其他人员和专业人士所作出的努力、陈述和声明。巴奇卡先生并未（也不可能）亲自核实每一该等陈述和声明的准确性，包括但不限于有关欠付债权人金额、该等金额的分类及其地址的陈述和声明。\n\n为免疑义，债务人保留在必要或适当时修订和补充附表和声明的一切权利，但除适用法律或破产法院命令要求外，债务人及其代理人、律师和财务顾问明确不承担更新、修改、修订或重新分类本文所提供信息的任何义务，亦不承担在该等信息被更新、修改、修订或重新分类时通知任何第三方的任何义务。\n\n总体说明及方法概述\n\n1. 案件说明。2020 年 5 月 13 日（“申请日”），债务人向破产法院提交了根据《破产法》第 11 章寻求救济的自愿申请。3 该等第 11 章案件在案号 20-32299 (KLP) 下合并管理。债务人根据《破产法》第 1107(a) 条和第 1108 条，继续作为占有中的债务人经营其业务并管理其财产。2020 年 5 月 15 日，法院作出命令\n\n3 某些债务人于 2020 年 5 月 14 日提交其自愿申请。\n\n案件 20-32298-KLP 文书 7 已提交 07/11/20 已录入 07/11/20 14:55:39 说明 主文书 第 3 页，共 427 页 案件 22-50073 文书 180 已提交 04/06/22 已录入 04/06/22 16:28:28 第 96 页，共 129 页\n\n指示对该等第 11 章案件进行合并管理 [案卷编号 89]。债务人未被实质合并，因此，每一债务人均提交了其自身的附表和声明。除非另有说明，本文提供的资产信息系各债务人截至 2020 年 4 月 30 日的资产数据，该日为债务人资产负债表月末结账日；负债信息系各债务人截至申请日营业结束时的负债数据。\n\n- 2. 全局说明的效力。在一份或多份附表、一份或多份报表，或附表或报表的一份或多份证物或附件中披露的信息，即使放置有误，亦应视为已在正确的附表、报表、证物或附件中披露。如附表和报表与全局说明不一致，以全局说明为准。\n\n- 3. 保留和限制。债务人已作出商业上合理的努力，以编制并提交完整、准确的附表和报表。然而，如上所述，可能存在非故意的错误或遗漏。债务人保留在必要或适当时修改和补充附表和报表的一切权利，但除适用法律要求外，不承担进行该等修改或补充的任何义务。附表和报表中的任何内容均不构成对债务人任何权利的放弃，或就该等第11章案件作出的任何性质的承认，包括但不限于针对债务人的任何债权、债务人针对任何第三方的任何权利或请求，或涉及实质合并、衡平居次，或根据《破产法典》第5章的规定或任何其他相关适用的破产或非破产法律而产生的、用于追回资产或撤销转让的抗辩或诉因的任何问题。全局说明其他部分所载的任何特定权利保留，在任何方面均不限制本段所载的一般权利保留。附表和报表或全局说明中的任何内容，均无意构成，亦不应被解释为，对任何针对债务人的债权、其中或本文所作的任何陈述的有效性的承认或约定，或债务人放弃对任何债权提出异议或针对任何一方主张任何诉因或抗辩的权利。\n\n\t- (a) 资产账面净值。除非另有说明，债务人的附表和报表反映截至 April 30, 2020 的账面净值。为免生疑义，附表和报表中的任何内容均不表明债务人的企业价值。依照 GAAP 编制的资产账面价值通常不反映资产的当前表现，并可能与标的资产的实际价值和/或表现存在重大差异。因此，本附表和报表所列价值不能且未被用于确定债务人的企业估值。\n\n\t- (b) 重新定性和分类。债务人已作出商业上合理的努力，正确地对附表和报表中报告的债权、资产、待履行合同、未到期租赁及其他项目进行定性、分类、归类和指定。然而，由于债务人业务的复杂性和规模，债务人可能对某些项目进行了不当定性、分类、归类、指定，或遗漏了某些项目。因此，债务人保留在必要或适当时，于日后重新定性、重新分类、重新归类、重新指定、增加或删除附表和报表中报告项目的一切权利，包括但不限于，本文所列合同或租赁在申请日是否被视为待履行或未到期，以及在申请后是否仍为待履行和未到期。\n\n- (c) 分类。在附表D中将(i)某项债权列为“有担保”，在附表E/F中将(ii)某项债权列为“优先”或“无担保”，或在附表G中将(iii)某项合同列为“待履行”或“未到期”，并不构成债务人对债权人或合同相对方的法律权利的承认，亦不构成债务人放弃对该等债权或合同重新定性或重新分类的权利。\n\n- (d) 债权说明。未在附表和报表中将某项债权指定为“或有”“未清算”或“有争议”，并不构成债务人承认该债权或金额并非“或有”“未清算”或“有争议”。债务人保留基于任何理由对其附表或报表所反映的任何债权提出异议，或主张抵销或抗辩的一切权利，包括但不限于金额、责任、优先顺位、地位或分类，或以其他方式在随后将任何债权指定为“或有”“未清算”或“有争议”。此外，债务人保留在必要和适当时修改其附表和报表的一切权利。列示某项债权不构成债务人承认责任。\n\n- (e) 估计和假设。编制附表和报表要求债务人就报告金额作出合理估计和假设，包括但不限于资产和负债金额、在提交附表和报表之日的或有资产和或有负债金额，以及适用报告期间的收入和费用报告金额。实际结果可能与该等估计存在重大差异。债务人保留修改所报告的资产和负债、或有资产和或有负债以及收入和费用金额，以反映该等估计或假设变化的一切权利。\n\n- (f) 诉因。尽管债务人已作出商业上合理的努力以识别所有已知资产，但其可能未在附表和报表中将其针对第三方的所有诉因（已提起或潜在）列为资产，包括但不限于根据《破产法典》第5章产生的撤销权诉讼，以及根据其他相关破产和非破产法律提起的追回资产诉讼。债务人保留其可能拥有的与任何诉因（包括撤销权诉讼）、争议、抵销权、交叉请求、反请求或追偿，以及任何合同项下请求或因法律上或衡平法上施加义务的违反而产生的任何请求、要求、权利、诉讼、留置权、赔偿、保证、诉讼、义务、责任、损害赔偿、判决、账款、抗辩、权力、特权、许可和特许经营有关的一切权利，无论其性质或特征为何，无论已知或未知、确定或或有、到期或未到期、怀疑或未怀疑、已清算或未清算、有争议或无争议、有担保或无担保，可直接或派生主张，无论是在申请日前、申请日当日或申请日后产生，是基于合同或侵权，是基于法律或衡平法，或依据任何其他法律理论产生（统称为“诉因”）；全局说明或附表和报表均不应视为放弃任何请求或诉因，或以任何方式损害或削弱对该等请求或诉因的主张。\n\n- (g) 知识产权。排除某些知识产权，不应被解释为承认该等知识产权已被放弃、已被终止、已依其条款届满，或已根据出售、收购或其他交易被转让或以其他方式移转。反之，纳入某些知识产权，不应被解释为承认该等知识产权尚未被放弃、尚未被终止、尚未依其条款届满，或尚未根据出售、收购或其他交易被转让或以其他方式移转。债务人已尽一切努力将知识产权归属于其合法债务人所有人；然而，在某些情况下，一名债务人拥有的知识产权实际上可能由另一名债务人拥有。因此，债务人保留与任何及所有知识产权的法律地位有关的一切权利。\n\n- (h) 内部人。为附表和报表之目的，债务人依据《破产法典》第101(31)条将“内部人”界定为：(a) 董事；(b) 高级职员；(c) 控制债务人的人员；(d) 债务人的董事、高级职员或控制债务人的人员的亲属；以及(e) 前述人员的债务人/非债务人关联方。债务人将内部人高级职员的列示限于与美国证券交易委员会（Securities and Exchange Commission，简称“SEC”）申报文件一致的、控制债务人的“执行高级职员”。\n\n为附表和报表之目的将某一方列为内部人，并非意图构成，亦不应被解释为构成，对任何事实、权利、请求或抗辩的承认，特此明确保留所有该等权利、请求和抗辩。被列为“内部人”的人员仅为提供信息之目的而被纳入。债务人不就以下事项采取任何立场：(i) 该人员对债务人控制权的影响；(ii) 该个人的管理职责或职能；(iii) 该个人的决策权或公司权限；或(iv) 该个人能否成功主张其根据适用法律（包括联邦证券法）并非“内部人”，或就任何责任理论或任何其他目的而言并非“内部人”。\n\n4. 方法。\n\n(a) 列报基础。为财务报告目的，债务人及其若干非债务人关联方通常编制合并财务报表。合并债务人附表和报表所载资产和负债，将产生与依照 GAAP 在合并基础上编制的财务信息存在实质差异的金额。因此，本附表和报表并不声称代表依照 GAAP 或（如适用）外国司法辖区任何其他公认会计原则编制的财务报表，亦无意与债务人编制的财务报表完全调节一致。与合并财务报表不同，除非另有说明，附表和报表反映每一独立债务人的资产和负债。因此，附表中列示的总额很可能与债务人为财务报告目的或其他目的编制的合并财务报告不同，有时可能存在重大差异。\n\n附表和报表无意与每一债务人的财务报表完全调节一致。此外，附表和报表包含未经审计的信息，该等信息有待进一步审查和可能调整，并反映债务人为在非合并基础上报告每一债务人的资产和负债而作出的商业上合理努力。而且，鉴于包括某些资产的收回和所有权以及某些负债的估值和性质存在不确定性在内的因素，如一名债务人显示资产多于负债，此并不构成承认该债务人在申请日或申请日前任何时间具有偿付能力。同样，如一名债务人显示负债多于资产，此并不构成承认该债务人在申请日或申请日前任何时间无力偿债。\n\n(b) 保密或敏感信息。债务人可能认为，有些情况下有必要且适宜从公开记录中删节附表和声明中的姓名、地址或金额等信息。通常，债务人采取此种做法是因为债务人与第三方之间存在协议、当地对披露的限制、对某些信息具有保密性或商业敏感性的顾虑，或对个人隐私的顾虑（包括经《命令：（A）延长提交附表、财务状况声明及规则2015.3报告的期限；（B）授权债务人提交合并债权人名单，以代替为每一债务人单独提交邮寄名单；（C）授权债务人提交债务人四十大无担保债权人的合并名单；（D）豁免提交股权证券持有人名单的要求；（E）授权债务人删节某些个人身份识别信息；以及（F）给予相关救济》[Docket No. 129]（“债权人名册命令”）授权）。所作改动仅限于保护债务人或第三方所必需的范围。\n\n(c) 重复。债务人的某些资产、负债和申请前付款可能适宜在声明和附表的多个部分披露。如该等披露会造成重复，债务人决定仅列示该等资产、负债和申请前付款一次。\n\n(d) 待履行合同。尽管债务人已尽勤勉努力将待履行合同归属至其应属的债务人，但在某些情况下，债务人可能无意中未能如此办理。因此，债务人保留与所有待履行合同的具名当事人有关的一切权利，包括修改附表G的权利。\n\n(e) 伞形协议或主协议。附表和声明中列示的合同可能是涵盖与部分或全部债务人关系的伞形协议或主协议。如有相关性，该等协议仅列于签署原始伞形协议或主协议的债务人的附表和声明中。\n\n案件 20-32298-KLP 文件 7 于 07/11/20 提交 于 07/11/20 14:55:39 登记 描述：主文件 第 7 页，共 427 页 案件 22-50073 文件 180 于 04/06/22 提交 于 04/06/22 16:28:28 登记 第 100 页，共 129 页\n\n(f) 租赁。债务人未在附表和声明中列入任何融资租赁或经营租赁的未来义务。如截至申请日存在未偿金额，则该债权人已列入附表的附表F。\n\n(g) 估值。债务人为其所有资产取得现行市场估值将成本高昂得难以承受、负担过重，并且将低效使用破产财产资产。因此，除非另有说明，附表和声明反映截至 April 30, 2020 的账面净值。经营性现金和某些其他资产构成例外。经营性现金按申请日的银行余额列示，公司间应收款项按申请日的余额列示。某些其他资产，例如对子公司的投资和其他无形资产，按未确定金额列示，因为其账面净值可能与公平市场价值存在重大差异。最终实现的金额可能与账面净值（或所赋予的任何价值）不同，且该等差异可能是重大的。因此，债务人保留修改或调整本文所载每项资产价值的一切权利。此外，所示负债总额不包括标明为“未知”或“未确定”的项目，因此最终负债可能与附表和声明中所述的负债存在重大差异。此外，已完全折旧或为会计目的已费用化的资产，未列入该等附表和声明，或按零美元价值列示，因为该等资产没有账面净值。未在附表和声明中列入某项资产，并不构成关于该项资产所有权的陈述，且任何该等遗漏不构成债务人放弃与该项资产有关的任何权利。债务人的附表和声明中的任何内容均不构成或应被视为承认任何债务人在申请日或申请日前任何时间具有偿付能力或无偿付能力。\n\n(h) 财产和设备。除非另有说明，自有财产和设备按账面净值列示。债务人可能从某些第三方出租人租赁家具、固定装置和设备。在可能的范围内，任何该等租赁均载于附表和声明中。附表和声明中的任何内容均不构成或应被解释为承认关于任何租赁法律性质的认定（包括任何租赁是真实租赁还是融资安排），债务人保留与此有关的一切权利。\n\n(i) 未确定金额。将某一金额描述为“未确定”，无意反映该金额的重要性。\n\n(j) 未清算金额。债务人无法公平或容易量化的金额，列示为“未清算”。\n\n(k) 合计。附表和声明中列载的所有合计数，均代表附表和声明中所列全部已知金额的合计。如存在未知或未确定金额，实际合计数可能与所列合计数不同。将某一金额描述为“未知”或“未确定”，无意反映该金额的重要性。如债务人为另一债务人所持债务的保证人，则该等附表中反映的金额包括各债务人的保证义务。\n\n案件 20-32298-KLP 文件 7 于 07/11/20 提交 于 07/11/20 14:55:39 登记 描述：主文件 第 8 页，共 427 页 案件 22-50073 文件 180 于 04/06/22 提交 于 04/06/22 16:28:28 登记 第 101 页，共 129 页\n\n(l) 负债分配。债务人已根据在编制附表和声明过程中获得的信息及进行的研究，力求在申请前期间和申请后期间之间分配负债。随着更多信息的获得和进一步研究的进行，申请前期间和申请后期间之间的负债分配可能发生变化。债务人保留其认为在此方面适宜时修改附表和声明的权利。\n\n附表中列示的负债并未反映对《破产法》第503(b)(9)条项下债权的任何分析。因此，债务人保留对根据《破产法》第503(b)(9)条主张的任何债权的有效性，或对任何该等交易、任何与任何债权人债权有关的文件或文书的结构定性提出异议或质疑的一切权利。\n\n(m) 已支付债权。根据破产法院在债务人第11章案件中于 May 15, 2020 前后作出的某些命令（统称“首日命令”），债务人获授权（但未被指示）支付包括雇员、留置权持有人、客户义务、《破产法》第503(b)(9)条项下债权人及税务机关的某些申请前债权在内的款项。因此，因就申请前负债作出的申请后付款而减少的某些申请前负债，未列入附表和声明。在债务人依据破产法院作出的任何命令支付附表和声明中列示的任何债权的范围内，债务人保留修改或补充附表和声明，或采取为避免对任何该等负债超额支付或重复支付所必需或适宜的其他行动的一切权利。此外，无论该等债权是否列于附表和声明中，在依据破产法院命令（包括首日命令）支付债权的范围内，债务人保留修改或补充其附表和声明的一切权利。\n\n(n) 其他已支付债权。在债务人与供应商或其他债权人达成任何申请后和解的范围内，该等和解的条款应优先适用、取代债务人附表和声明中列示的金额，并在获得任何必要的破产法院批准后，对所有当事人具有可执行力。在债务人依据破产法院作出的任何命令支付附表和声明中列示的任何债权的范围内，债务人保留修改和补充附表和声明，以及采取其他行动（如提出债权异议）的一切权利，只要该等行动为避免对该等负债超额支付或重复支付所必需且适宜。本文所载任何内容均不应被视为改变任何利害关系方对依据破产法院命令作出的付款提出争议的权利，但该命令保留提出争议的权利者除外。\n\n(o) 抵扣和调整。个别债权人就货物、产品、服务或税款等提出的债权，按载入债务人账簿和记录中的金额列示，并且可能：（a）未反映该等债权人应向债务人提供的抵扣、折让或其他调整；或（b）如适用，就该等债权人因申请前付款和申请后付款取得的该等抵扣、折让或其他调整而在申请后实际应付债务人的已累积抵扣、折让或其他调整，按净额列示。债务人保留与该等抵扣、折让及其他调整有关的一切权利，包括就其提出债权异议和／或抵销的权利。\n\n案件 20-32298-KLP 文件 7 于 07/11/20 提交 于 07/11/20 14:55:39 登记 描述：主文件 第 9 页，共 427 页 案件 22-50073 文件 180 于 04/06/22 提交 于 04/06/22 16:28:28 登记 第 102 页，共 129 页\n\n(p) 公司间债权。债务人与（i）其他债务人或（ii）其非债务人关联方之间的应收款和应付款，分别根据债务人未经审计的账簿和记录，在声明4、附表A/B和附表E/F中报告。如《债务人请求作出临时和最终命令的动议：（A）授权债务人（I）继续运营其现金管理系统，（II）维持现有业务表格、账簿和记录，以及（III）进行公司间交易并赋予公司间交易行政费用地位；以及（B）给予相关救济》[Docket No. 8]（“现金管理动议”）中更详细说明，债务人在正常业务过程中进行多种公司间交易。根据《最终命令：（A）授权债务人（I）继续运营其现金管理系统，（II）维持现有业务表格、账簿和记录，以及（III）进行公司间交易并赋予公司间交易行政费用地位；以及（B）给予相关救济》[Docket No. 260]（“现金管理命令”），破产法院已授权债务人在受其中规定的若干限制约束的情况下，继续在正常业务过程中进行公司间交易。因此，声明4以及附表A/B和附表E/F中列示的截至申请日的公司间余额，可能无法准确反映当前状况。\n\n债务人还提供了自 2014 年 5 月起债务人实体 Intelsat S.A.（国际通信卫星股份公司）、Intelsat Investment Holdings S.a.r.l.（国际通信卫星投资控股有限责任公司）、Intelsat Holdings S.A.（国际通信卫星控股股份公司）、Intelsat Investments S.A.（国际通信卫星投资股份公司）、Intelsat (Luxembourg) S.A.（国际通信卫星〔卢森堡〕股份公司）、Intelsat Envision Holdings LLC（国际通信卫星远景控股有限责任公司）、Intelsat Connect Finance S.A.（国际通信卫星连接金融股份公司）和 Intelsat Jackson Holdings S.A.（国际通信卫星杰克逊控股股份公司）之间历史公司间交易的明细表，可在 http 获取。\n\n就该等应收款和应付款所列示的任何金额，并非且不应被解释为承认该等余额属于债务、权益或其他性质，亦非承认该等应收款和应付款的有效性。为免生疑，债务人保留与任何及所有公司间应收款和应付款有关的一切权利、请求权和抗辩，包括但不限于有关公司间债权、贷款和票据性质认定的一切权利、请求权和抗辩。在不限制前述一般性的前提下，债务人之间的某些公司间应收款和应付款已在债务人的账簿和记录中予以合并和轧抵。该等处理并非且不应被解释为债务人就任何该等公司间应收款和应付款的准许、分类、金额性质认定和/或有效性或优先顺位，或就债务人账簿和记录中任何轧抵或抵销的有效性所作出的承认或结论。\n\n案件 20-32298-KLP，文书 7，提交于 07/11/20，登记于 07/11/20 14:55:39，主文书，第 10 页，共 427 页；案件 22-50073，文书 180，提交于 04/06/22，登记于 04/06/22 16:28:28，第 103 页，共 129 页。\n\n债务人在该等附表和声明中并未就任何该等金额是否会被准许为债权或权益，或是否根本不会获准许，表明立场。列示该等金额未必表明就任何公司间资产账户最终可获收回的金额（如有），或任何公司间负债账户的减值或债权状态。债务人保留日后变更附表和声明中所报告的公司间账户金额、性质认定、分类、类别或指定的一切权利。\n\n此外，某些债务人代表其他债务人行事。已作出商业上合理的努力，以标明付款或义务的最终受益人。某一特定付款或义务是否由实际作出付款或承担义务的实体发生，是适用的非破产法下的一个复杂问题，且本文任何内容均不构成承认任何债务人实体就任何该等付款属于义务人。债务人保留将任何付款或义务重新分类为归属于另一实体的一切权利，以及有关该等付款和负债适当会计处理和处置的一切权利。\n\n如现金管理动议中更完整所述，债务人每月在其账簿和记录中记录大量公司间交易，包括现金划转和日记账分录。债务人并未在其每月的声明和附表中逐一列出该等大量交易和分录，而是纳入了申请日之前一年的月末余额和净活动额。此外，债务人还单独列示了债务人之间以及债务人与非债务人关联方之间的任何现金付款。该等现金交易亦记载于债务人账簿和记录中的月度净活动额清单中。\n\n(q) 保证及其他次要责任债权。债务人已采用商业上合理的努力，在其各自的待履行合同、未到期租赁、担保融资、债务工具及其他该等协议中查找和识别保证及其他次要责任债权（统称“保证”）。如已识别出该等保证，已将其列入受该等保证影响的债务人相关附表 G 和附表 H。然而，嵌入债务人待履行合同、未到期租赁、担保融资、债务工具及其他该等协议中的某些保证，可能被无意遗漏。因此，债务人保留在识别出额外保证时修改附表的一切权利。\n\n(r) 第三方关联实体的债权。尽管债务人已尽一切努力，适当将附表中列示的每项债权分类为有争议或无争议、已确定金额或未确定金额、附条件或非附条件，但债务人未能完全核对就债务人对该等第三方及其关联实体所负义务向其作出的所有付款。因此，债务人保留有关有争议债权的一切权利。\n\n(s) 排除的资产和负债。债务人已从附表和声明中排除某些类别的资产、应计税项和负债，包括但不限于：仅为遵守 GAAP（美国通用会计准则）要求而记录的某些递延费用、账户或准备金；递延所得税资产和负债；商誉及其他无形资产；递延收入账户；以及某些应计负债，包括但不限于应计工资和雇员福利。对于可能被或可能不被拒绝的待履行合同和未到期租赁，债务人还排除了其相对方的拒绝损害赔偿债权，但以该等损害赔偿债权存在为限。此外，如上所述，债务人可能已排除根据首日命令或破产法院可能作出的其他命令而获授权支付的金额。某些非重大资产和负债亦可能已被排除。\n\n案件 20-32298-KLP，文书 7，提交于 07/11/20，登记于 07/11/20 14:55:39，主文书，第 11 页，共 427 页；案件 22-50073，文书 180，提交于 04/06/22，登记于 04/06/22 16:28:28，第 104 页，共 129 页。\n\n(t) 留置权。附表和声明中列示的存货、财产和设备，未考虑可能附着于（或已经附着于）该等存货、财产和设备的任何机械工人、材料供应商或类似留置权，债务人保留有关该等留置权的一切权利。\n\n(u) 货币。除非另有说明，所有金额均以美元列示。\n\n(v) 抵销。债务人在正常营业过程中产生某些抵销及其他类似权利。正常营业过程中的抵销可能源于多种事项，包括但不限于公司间交易、定价差异、退款以及债务人与其供应商之间的其他争议。该等抵销及其他类似权利符合债务人所属行业的正常营业过程，且未被单独追踪。因此，尽管在附表中列入某些金额时可能已对该等抵销及其他类似权利进行了会计处理，抵销并未被独立核算，故被排除在附表之外。此外，附表和声明中列示的某些金额可能已受债务人尚未知悉的第三方抵销或轧抵影响。债务人保留对任何可能主张的抵销和/或追偿权提出异议的一切权利。\n\n(w) 雇员地址。根据债权人名册命令，已在适用情况下从附表和声明中各处列示的条目中删除雇员地址，并删除了某些雇员姓名。\n\n5. 具体附表披露。\n\n(a) 附表 A/B，第 1 部分——现金和现金等价物。有关债务人现金管理系统和银行账户的详情载于现金管理动议和现金管理命令。\n\n债务人的现金余额按申请日，即 May 13, 2020，的银行余额列示。\n\n(b) 附表 A/B，第 2 部分——保证金和预付款。破产法院根据《最终命令：(A)(I) 批准债务人就未来公用事业服务付款提出的适当保证，(II) 批准债务人就解决额外保证请求提出的程序，(III) 禁止公用事业服务提供商变更、拒绝或中断服务，以及 (IV) 授权向债务人的第三方公用事业服务供应商支付费用；以及 (B) 给予相关救济》[Docket No. 280]，授权债务人为未来公用事业服务提供付款的适当保证。此外，某些预付聘金或保证金反映某一债务人实体向专业人士作出的付款，但可能须在债务人之间进行适用的分配。预付聘金和保证金按申请日，即 May 13, 2020，列示。\n\n(c) 附表 A/B，第 3 部分——应收账款，第 11 项。债务人报告的应收账款包括可能无法收回的金额。尽管有前述规定，债务人已作出合理努力扣除可疑或无法收回的账款。债务人无法确定实际将收回何种金额。\n\n(d) 附表 A/B，第 4 部分——投资；非公开交易股票及在公司制和非公司制企业中的权益，包括在有限责任公司、合伙企业或合资企业中的任何权益。鉴于该等所有权权益的公允市场价值取决于众多变量和因素，且可能与其账面净值存在重大差异，子公司、合伙企业、合资企业中的所有权权益以及对非公开交易证券的投资，已在附表 A/B 第 4 部分中列为金额未确定。\n\n(e) 附表 A/B，第 7 部分——办公家具、固定装置和设备；以及收藏品。金额按扣除累计折旧和其他调整后的净额列示。\n\n(f) 附表 A/B，第 8 部分——机器、设备和车辆。对于拥有机器、设备和车辆的债务人，金额按扣除累计折旧和其他调整后的净额列示。鉴于数量较大，附表 A/B 第 8 部分未列入个别固定资产明细表。\n\n(g) 附表 A/B，第 9 部分——不动产。对于拥有不动产的债务人，该等自有不动产按扣除累计折旧后的账面价值报告。任何建筑物和土地改良物均在附表 A/B 第 9 部分中列示，不论与该建筑物或土地改良物相连的不动产是否为债务人所有的财产。债务人可能将事实上属于动产的某些资产列为不动产，或可能将事实上属于不动产的某些资产列为动产。债务人保留在其确定该等资产持有被不当列示时，对该等资产持有进行重新分类和/或重新定性的全部权利。\n\n(h) 附表 A/B，第 10 部分——无形资产和知识产权，第 59-66 项。债务人每年或在事件或情况变化表明该等资产的账面价值可能超过其当前公允价值时，审查具有无限使用寿命的商誉和其他无形资产是否发生减值。鉴于第 11 章申请，在编制附表和声明时无法取得减值测试结果，因此债务人的若干无形资产价值\n\n可能被列为未确定。债务人在适用情况下，按照债务人的账簿和记录，将知识产权资产按账面净值报告。就附表而言，债务人仅在其账簿中记录该等资产的实体处列示商誉和客户名单。未在其他债务人处列示类似资产，不应被解释为承认其他债务人不拥有类似资产。\n\n（i）附表 A/B，第 11 部分——所有其他资产。美元金额已扣除减值及其他调整后列示。\n\n（i）第 72 项——退税及未使用的净经营亏损（NOL）。债务人可能在其财政年度内的不同时间收到销售税和使用税退款。然而，截至申请日，债务人尚不知悉其中某些金额，因而该等金额可能未列于附表 A/B。此外，债务人可能有权适用某些净经营亏损或其他税务属性。债务人已在第 72 项中提供其某些税务属性及相关考虑事项的摘要。\n\n（ii）第 73 项——保险单或年金中的权益。债务人的保险单清单及相关信息载于《债务人请求作出临时及最终命令的动议：(A) 授权债务人 (I) 维持、续保或补充其保险单，并履行与此相关的所有义务，以及 (II) 维持、续保或补充其保证债券计划；及 (B) 授予相关救济》[Docket No. 13]。债务人认为，绝大多数该等保险单的现金价值甚微或不存在现金价值。\n\n（iii）第 74 项和第 75 项——针对第三方的诉因（无论是否已提起诉讼）以及债务人所有性质的其他或有和未清算债权或诉因，包括债务人的反诉和抵销债权的权利。债务人已尝试列出已知诉因及其他债权。潜在的偏颇清偿撤销之诉和/或欺诈转让撤销之诉未被列出，因为债务人尚未完成对该等潜在债权的分析。债务人未列出任何性质的诉因、债权或权利，并不构成承认该等诉因、债权或权利不存在，亦不应被解释为放弃该等诉因、债权或权利。此外，债务人已在第 75 项中说明，在美国本土相连各州内“C-band”低于 300 MHz 频谱范围内卫星业务迁移相关的收取某些款项的潜在权利。\n\n（iv）第 77 项——任何尚未列明的其他种类财产。债务人已列入截至申请日的公司间应收款。此外，债务人与其他卫星运营商订立了众多频率协调协议（“FCA”），该等协议规定了各方在特定共享无线电频率内运营卫星时的技术规格。未在附表中具体列示 FCA，不应被\n\n案件 20-32298-KLP 文件 7 提交于 07/11/20 录入于 07/11/20 14:55:39 说明：主文件 第 14 页，共 427 页 案件 22-50073 文件 180 提交于 04/06/22 录入于 04/06/22 16:28:28 第 107 页，共 129 页\n\n解释为承认该等协议并非资产，且并非或属于待履行合同。\n\n（v）待履行合同和未到期租约。债务人已在附表 G 中列出其待履行合同和未到期租约。债务人保留就任何及所有待履行合同和未到期租约所享有的一切权利，包括该等协议是否属于待履行合同，以及修改附表 G 的权利。\n\n（j）附表 D——持有以财产担保的债权的债权人。除非依据破产法院作出的协议或命令另有约定，债务人保留对为列于某一债务人附表 D 的有担保债权人之利益而声称在任何特定资产上设定或完善的任何留置权之有效性、完善性或不受撤销性提出异议或质疑的权利。此外，尽管债务人可能已将各债权人的债权列为有担保债权，债务人保留对任何该等债权人债权的有担保性质，或与该等债权人债权有关的任何交易或任何文件或文书（包括但不限于任何公司间协议）的性质或结构，提出异议或质疑的一切权利。\n\n在某些情况下，某一债务人可能就其他债务人列示的债权为共同债务人、共同抵押人或保证人。任何债务人附表 D 所载的任何债权，均无意承认已获或可能以其他方式清偿或解除的债权人债权。\n\n附表 D 不包括信用证受益人。尽管该等当事人的债权可能由信用证担保，债务人在信用证项下的义务系对信用证开立人承担，而非对其受益人承担。\n\n附表 D 中提供的说明仅为摘要。为完整说明担保物以及任何留置权的性质、范围和优先顺位，有必要参阅适用的贷款协议及相关文件。本全球说明或附表和陈述中的任何内容，均不得视为对该等协议或文件条款的修改或解释。\n\n除本文件明确说明外，不动产出租人、公用事业公司及其他可能持有保证金的当事人未被列入附表 D。债务人未列入可能认为其债权通过抵销权或未成熟法定留置权获得担保的当事人。\n\n债务人申请日前债务结构的详细说明，以及与附表 D 所载债务相关的担保物说明，载于《债务人请求作出最终命令的动议：(A) 授权债务人获得申请日后融资，(B) 授予留置权和超优先行政费用债权，(C) 向申请日前有担保当事人提供充分保护，(D) 修改自动中止，以及 (E) 授予相关救济》[Docket No. 74]。\n\n案件 20-32298-KLP 文件 7 提交于 07/11/20 录入于 07/11/20 14:55:39 说明：主文件 第 15 页，共 427 页 案件 22-50073 文件 180 提交于 04/06/22 录入于 04/06/22 16:28:28 第 108 页，共 129 页\n\n（k）附表 E/F——持有无担保债权的债权人。附表 E/F 不包括某些递延费用、递延负债、应计项目或一般准备金。但是，该等金额已按照 GAAP 的要求反映在债务人的账簿和记录中。该等应计项目是对负债的一般估计，并不代表截至申请日的具体债权。债务人已尽一切努力，将与具有应计项目或未开票收款的账户相关、但未列入债务人未结应付账款的任何供应商债权列为或有、未清算或有争议债权。\n\n（i）第 1 部分——持有优先无担保债权的债权人。在附表 E/F 第 1 部分列示某项债权，并不构成债务人承认该项债权或其任何部分有权根据《破产法典》第 507 条获得优先待遇。债务人保留在任何时间以任何理由对任何债权的金额及优先地位提出异议的一切权利。\n\n根据《关于 (A) 授权支付某些申请日前税款和费用及 (B) 授予相关救济的最终命令》[Docket No. 277]（“税款命令”），债务人已获授权支付某些申请日前产生的税务负债。因此，基于申请日前税务应计项目且已根据税款命令或破产法院进一步命令支付或可能支付的任何无担保优先债权，未列于附表 E。债务人认为，任何无争议的申请日前税款债权，无论可获准作为优先债权或非优先债权，均已获或将获清偿。\n\n此外，为替代在附表 E/F 中为通知目的列出债务人所有可能的税务机关，债务人仅列出目前正在接受债务人审计的税务机关。\n\n在附表 E/F 第 1 部分列示某项债权，并不构成债务人承认该项债权或其任何部分有权享有优先地位。\n\n根据《关于 (A) 授权债务人 (I) 支付申请日前工资、报酬及福利义务，以及 (II) 继续员工报酬和福利计划，及 (B) 授予相关救济的最终命令》[Docket No. 262]（“最终工资命令”），债务人获最终授权，可自行酌情在正常业务过程中支付某些申请日前义务，包括但不限于与员工工资及其他员工福利相关的义务。因此，非内部人持有的、与员工工资及其他员工福利相关的无争议申请日前债权，如已根据最终工资命令或破产法院进一步命令支付或可能支付，均未列于附表 E/F 第 1 部分。\n\n（ii）第 2 部分——持有非优先无担保债权的债权人。附表 E/F 第 2 部分所列负债源自债务人的账簿和\n\n案件 20-32298-KLP 文件 7 提交于 07/11/20 录入于 07/11/20 14:55:39 说明：主文件 第 16 页，共 427 页 案件 22-50073 文件 180 提交于 04/06/22 录入于 04/06/22 16:28:28 第 109 页，共 129 页\n\n记录。债务人已作出商业上合理的努力以列明其无担保义务，但针对债务人的债权实际金额可能与附表 E/F 第 2 部分所列负债不同。所列负债可能未反映任何无担保债权人的获准债权的正确金额，或所有无担保债权的正确金额。\n\n债务人通常将个别负债分配给特定债务人。然而，在某些情形下，根据合同义务将某项负债分配给特定债务人，会耗费时间并低效使用财产资源，或不可行。相反，附表根据债务人的账簿和记录反映该项负债。\n\n某些债务人历来曾在公开市场回购某些公开交易的第三方公司债务。债务人已在其附表中列示第三方债务的总额，并在该等债务的说明中注明应付关联方的金额（如有）（且未将该债务列为公司间应付款）。债务人已按该等债务的面值（总额）列示就该等已购债务形成的公司间应收款，尽管购买价格可能低于面值。\n\n附表 E/F 第 2 部分（陈述第 3 部分，第 7 问）载有关于涉及债务人的受威胁或未决诉讼的信息。该等受威胁或未决债权的金额列为“未确定”，并在附表和陈述中标记为或有、未清算及有争议。\n\n附表 E/F 第 2 部分反映了应付待履行合同和未到期租约相对方的某些申请日前金额。但是，该等申请日前金额可能在承继或承继并转让待履行合同或未到期租约时支付。此外，附表 E/F 第 2 部分不包括因拒绝任何待履行合同或未到期租约而可能产生的债权，如有，该等合同或租约可能已在或将于本第 11 章案件中被拒绝。\n\n在许多情况下，附表 E/F 第 2 部分所列债权产生、到期或发生于不同日期，或者产生、到期或发生的日期对债务人而言未知或存在争议。如确定债权产生、到期或发生的日期会给债务人财产造成不当负担和成本，债务人未列明该等债权的具体日期。\n\n截至提交附表和陈述之时，债务人可能尚未收到在请愿日期之前可能已累计的应付款项、费用及其他负债的全部发票。因此，附表 D 和 E/F 所载信息可能不完整。债务人保留其权利，但不承担任何义务，可在其收到该等发票时及范围内修订附表 D 和 E/F。\n\n案件 20-32298-KLP 文书 7 于 07/11/20 提交，于 07/11/20 14:55:39 登记；说明：主文书，第 17 页，共 427 页；案件 22-50073 文书 180 于 04/06/22 提交，于 04/06/22 16:28:28 登记，第 110 页，共 129 页\n\n附表 E/F 所列负债反映债务人截至请愿日期的账簿和记录余额。该等金额不包括根据破产法院授予的各项授权、于请愿日后签发的请愿日前款项。债务人预计，某些供应商可能在本第 11 章案件审理期间继续就请愿日前款项收取付款（经破产法院批准）。\n\n(l) 附表 G——待履行合同和未到期租约。尽管已作出商业上合理的努力以确保附表 G 的准确性，仍可能发生无意的错误、遗漏及项目非故意重复。\n\n在附表 G 中列载某项合同或协议，并不构成承认该合同或协议属于待履行合同或未到期租约，亦不构成承认该合同或协议在请愿日期有效，或有效且可执行。债务人特此保留其全部权利，以争议附表 G 所列任何合同、协议、租约或文书的有效性、状态或可执行性，并在必要时修订或补充附表 G。附表 G 所列的某些租约和合同可能包含续期选择权、付款保证、赔偿、购买选择权、优先购买权及其他杂项权利。该等权利、权限、职责和义务未在附表 G 中单独列明。债务人特此明确保留主张附表 G 所列任何文书属于或不属于《破产法典》第 365 条所称待履行合同的权利。此外，债务人可能已在其正常业务过程中订立某些保密及竞业禁止协议或各类其他协议，例如补充协议和函件协议，该等文件可能未列入附表 G。债务人保留与该等协议有关的全部权利。\n\n债务人保留与附表 G 所列任何合同和协议相关债权有关的一切权利、债权及诉因，包括其争议或质疑与债权人债权相关的任何交易、协议、合同、文件或文书（包括任何关联公司间协议）的定性、性质或结构的权利。\n\n附表 G 所列合同、协议和租约可能已届满，或可能已不时通过各种修正、重述、弃权、禁止反言证明、函件、备忘录及其他文件、文书和协议予以修改、修订或补充；尽管债务人已作出商业上合理的努力识别该等文件，该等文件可能未在其中列明。\n\n除非附表 G 另有说明，其上所列每一待履行合同或未到期租约，均包括直接或间接通过任何协议、文书或其他文件作出的所有附件、附表、附加条款、修改、声明、修正、补充、附属文件、重述或其他协议，而不论该等协议、文书或其他文件是否列于其上，只要其以任何方式影响该待履行合同或未到期租约。在某些情况下，同一供应商或服务提供商可能在附表 G 中多次出现。如有多项列载，该等列载反映适用债务人与该供应商或服务提供商之间彼此不同的协议。\n\n案件 20-32298-KLP 文书 7 于 07/11/20 提交，于 07/11/20 14:55:39 登记；说明：主文书，第 18 页，共 427 页；案件 22-50073 文书 180 于 04/06/22 提交，于 04/06/22 16:28:28 登记，第 111 页，共 129 页\n\n在附表 G 中列载任何合同、协议或文书，并不构成债务人承认该等合同、协议或文书的有效性。债务人保留争议附表 G 所列任何该等合同、协议或文书效力的权利，或保留随时修订附表 G 以删除任何合同、协议或文书的权利。\n\n未在附表 G 中列载某项合同、协议或文书，并不构成承认该未列载的合同、协议或文书不属于待履行合同或未到期租约。债务人在《破产法典》下与任何该等未列载合同、协议或文书有关的权利不因该遗漏而受损。\n\n在某些情况下，尽管债务人已承担并持续履行该等协议的条款和条件（如适用，经修订后），休眠的既有业务和历史收购中的合同相对方可能尚未更新，以反映该等合同已转让给活跃的债务人实体。在该等情况下，债务人已将该等项目列入截至请愿日期履行该等协议条款和条件的债务人实体的附表 G。\n\n某些债务人是有关债务人请愿日前信贷安排的保证人及保证协议当事方。根据该等协议产生的保证义务仅反映于附表 D 和 F。\n\n(m) 附表 H——共同债务人。在其正常业务过程中，某些债务人代表其子公司支付某些费用。就附表 H 而言，债务人可能未识别嵌入债务人待履行合同、未到期租约、有担保融资、债务文书及其他协议中的某些保证。此外，附表 H 所反映的某些保证可能已届满或不再可执行。因此，债务人保留修订附表 H 的权利，修订范围包括识别到额外保证，或发现该等保证已届满或变得不可执行的情形。\n\n债务人未在附表 H 中列载任何与诉讼有关的共同债务人。相反，所有该等列载均可在债务人的附表 E/F 中找到。\n\n6. 特定陈述披露。\n\n- (a) 陈述，第 1 部分，问题 2——非营业收入。非营业收入包括租金收入、利息及其他收入等项目。\n\n- (b) 陈述，第 2 部分，问题 3——在提交本案前 90 日内向债权人作出的某些付款或转让。在请愿日期前 90 日内向债务人的破产案件专业人士和/或内部人士作出的任何付款，分别在对 SOFA 11 和 SOFA 30 的答复中披露，因此未在对 SOFA 3 的答复中列载。向债务人的非内部人士雇员作出的付款亦未在此列载。不包括向雇员作出的报酬付款；但是，已列入向用于向雇员支付报酬的第三方管理人作出的转让。\n\n案件 20-32298-KLP 文书 7 于 07/11/20 提交，于 07/11/20 14:55:39 登记；说明：主文书，第 19 页，共 427 页；案件 22-50073 文书 180 于 04/06/22 提交，于 04/06/22 16:28:28 登记，第 112 页，共 129 页\n\n- (c) 陈述，第 2 部分，问题 4——在提交本案前 1 年内作出、使任何内部人士受益的付款或其他财产转让。有关向内部人士作出的全部付款，请参阅 Intelsat S.A.（国际通信卫星公司）的陈述问题 30。由于其复杂性及数量庞大，对债务人关联方作出的个别付款未反映于问题 4。\n\n- (d) 陈述，第 2 部分，问题 6——抵销。有关债务人发生的抵销和净额结算的讨论，请参阅本《总体说明》第 4(v) 段。\n\n- (e) 陈述，第 6 部分，问题 11——与破产有关的付款。陈述 11 所列某些支出反映某一债务人实体向专业人士作出的付款，但可能须在债务人之间进行适用分摊。债务人已列明向债务人聘用的专业人士作出的付款，但未列明根据任何适用费用安排向其请愿日后贷款人或其他方的顾问作出的付款。\n\n- (f) 陈述，第 12 部分，问题 22-24——环境信息详情。债务人已努力在对陈述第 12 部分问题 22–24 的答复中披露所有适用信息。\n\n- (g) 陈述，第 13 部分，问题 26——账簿、记录及财务报表。根据经修订的《1934 年证券交易法》的要求，债务人 Intelsat S.A.（国际通信卫星公司）在其每个财政季度和财政年度结束时及发生重大事件时，编制并向 SEC 提交或提供 10-Q 表季度报告、10-K 表年度报告和 8-K 表当前报告等文件（统称“SEC 申报文件”）。Intelsat S.A. 的某些 SEC 申报文件包含与该债务人及其某些关联方有关的合并财务信息。此外，债务人历来在其网站上提供年度报告等信息。由于 SEC 申报文件及其他报告属于公开记录，该债务人并不保存曾向 SEC、债务人或其他来源请求或取得任何 SEC 申报文件副本的当事人的记录。\n\n- (h) 陈述，第 13 部分，问题 28——现任合伙人、高级职员、董事及股东。债务人以引用方式纳入其作为根据第 11 章申请救济的自愿请愿书一部分所提交的股权证券持有人名单。此外，债务人仅列明截至请愿日期由个人债务人直接拥有的实体。\n\n- (i) 陈述，第 13 部分，问题 30——记入或给予内部人士的付款、分配或提取。问题 30 所报告的信息代表在请愿日期前一（1）年内代表多个债务人实体向内部人士作出的付款总额。为免疑义，问题 30 所报告的信息可能包括向在受雇于某债务人时可能属于内部人士、但现已不再受雇于债务人的个人作出的付款。\n\n案件 20-32298-KLP 文书 7 于 07/11/20 提交，于 07/11/20 14:55:39 登记；说明：主文书，第 20 页，共 427 页；案件 22-50073 文书 180 于 04/06/22 提交，于 04/06/22 16:28:28 登记，第 113 页，共 129 页\n\n附件 C-6\n\n美国内布拉斯加州联邦破产法院\n\n关于：）第 11 章\n\n）\n\n）\n\n）\n\n）\n\nSPECIALTY RETAIL SHOPS HOLDING CORP.（专业零售店控股公司）等，1 ）案号：19-80064 (TLS)\n\n债务人。）（联合管理）\n\nSPECIALTY RETAIL SHOPS HOLDING CORP.（案号：19-80064）的资产和负债附表\n\n1 本第11章案件中的债务人，以及各债务人联邦税务识别号的后四位数字，分别为：Specialty Retail Shops Holding Corp.（专业零售商店控股公司）(0029)；Pamida Stores Operating Co., LLC（Pamida 商店运营公司，有限责任公司）(6157)；Pamida Transportation, LLC（Pamida 运输公司，有限责任公司）(4219)；Penn-Daniels, LLC（Penn-Daniels，有限责任公司）(0040)；Place's Associates' Expansion, LLC（Place's Associates' Expansion，有限责任公司）(7526)；Retained R/E SPE, LLC（Retained R/E SPE，有限责任公司）(6679)；Shopko Finance, LLC（Shopko 财务公司，有限责任公司）(1152)；Shopko Gift Card Co., LLC（Shopko 礼品卡公司，有限责任公司）(2161)；ShopKo Holding Company, LLC（ShopKo 控股公司，有限责任公司）(0171)；ShopKo Institutional Care Services Co., LLC（ShopKo 机构护理服务公司，有限责任公司）(7112)；ShopKo Optical Manufacturing, LLC（ShopKo 光学制造公司，有限责任公司）(6346)；ShopKo Properties, LLC（ShopKo 地产公司，有限责任公司）(0865)；ShopKo Stores Operating Co., LLC（ShopKo 商店运营公司，有限责任公司）(6109)；SVS Trucking, LLC（SVS 货运公司，有限责任公司）(0592)。债务人的送达地址所在地为：700 Pilgrim Way, Green Bay, Wisconsin 54304。\n\n美国内布拉斯加州破产法院（United States Bankruptcy Court for the District of Nebraska）\n\n关于：) 第11章\n\n)\n\n)\n\n)\n\n)\n\nSPECIALTY RETAIL SHOPS HOLDING CORP., et al., ) Case No. 19-80064-TLS\n\n债务人。) （合并管理）\n\n关于债务人资产和负债清单及财务状况说明书的全球说明、方法论及免责声明\n\nSpecialty Retail Shops Holding Corp.及其若干关联方作为上述第11章案件中的债务人及自行管理债务人（以下统称“债务人”），已向美国内布拉斯加州破产法院（以下简称“破产法院”）提交各自的资产和负债清单（以下简称“清单”）及财务状况说明书（以下简称“说明书”）。债务人在其法律及财务顾问的协助下，依据美国法典第11编第11章第521条（以下简称“破产法”）及《联邦破产程序规则》第1007条编制了清单和说明书。\n\nRussell L. Steinhorst（罗素·L·斯坦霍斯特）已签署每套清单和说明书。Steinhorst 先生担任债务人 Specialty Retail Shops Holding Corp. 的首席执行官，并获授权代表各债务人签署文件。在审阅及签署清单和说明书时，Steinhorst 先生必然依赖于债务人工作人员及债务人的法律和财务顾问所作的努力、陈述、意见和说明。鉴于债务人业务的规模及清单和说明书所涵盖的数百家门店，Steinhorst 先生并未（且不可能）亲自核实每项此等陈述和说明的准确性，包括关于应付债权人款项的陈述和说明。\n\n债务人在编制清单和说明书时，依赖于编制当时可从其账簿和记录中取得的财务数据。尽管债务人已作出一切合理努力，以确保清单和说明书的准确性和完整性，但后续获得的信息或发现的情况可能导致清单和说明书发生重大变更。因此，可能存在非故意的错误或遗漏。为免生疑义，债务人特此保留在必要或适当时修订和补充清单及说明书的权利。\n\n债务人及其代理人、律师和财务顾问不保证或担保本文件所提供数据的准确性或完整性，且对于因取得、编制、收集、解释、报告、传达或交付本文件所载信息时发生的作为、错误或遗漏（无论是否出于过失）全部或部分引起或造成的任何损失或损害，不承担责任。\n\nCase 19-80064-TLS Doc 491 Filed 02/22/19 Entered 02/22/19 17:51:08 Desc Main Document Page 3 of 42 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 117 of 129\n\n尽管已作出商业上合理的努力以提供准确和完整的信息，但本文件中仍可能存在非故意的错误或遗漏。除适用法律要求外，债务人及其代理人、律师和财务顾问明确不承担更新、修改、修订或重新分类本文件所提供信息的任何义务，亦不承担在该等信息被更新、修改、修订或重新分类时通知任何第三方的义务。在任何情况下，债务人及其代理人、律师和财务顾问均不对任何第三方承担任何直接、间接、附带、后果性或特别损害赔偿责任（包括但不限于因对债务人的潜在债权不予认可，或因商誉受损、业务损失或利润损失而产生的损害赔偿），无论该等损害是否可预见以及因何种原因造成，即使债务人及其代理人、律师和财务顾问已被告知可能发生该等损害。\n\n全球说明及方法论概述\n\n1. 案件说明。2019年1月16日（以下简称“申请日”），各债务人均根据破产法第11章自愿提出救济申请。债务人根据破产法第1107(a)条和第1108条，作为自行管理债务人经营其业务并管理其财产。2019年1月16日，法院作出命令，指示对该等第11章案件进行程序性合并及联合管理[Docket No. 25]。尽管债务人的案件为程序目的而进行联合管理，各债务人均已提交其自身的清单和说明书。除非另有说明，本文件所提供的信息均截至申请日营业结束时。\n\n2. 全球说明优先。本全球说明涉及并构成各债务人清单和说明书不可分割的一部分，在审阅该等文件时应一并参阅。如清单和说明书与本全球说明存在冲突，应以本全球说明为准。\n\n3. 保留及限制。债务人已作出合理努力，以编制并提交完整且准确的清单和说明书；但如上所述，仍可能存在非故意的错误或遗漏。债务人保留在必要或适当时修订和补充清单及说明书的一切权利。清单和说明书中的任何内容均不构成对债务人任何权利的放弃，亦不构成就该等第11章案件作出的任何性质的承认，包括但不限于债务人对任何第三方享有的任何权利或债权，或涉及实质合并、衡平居次，或依据破产法第5章规定或任何其他相关适用破产法或非破产法为追回资产或撤销转让而提出的抗辩或诉因。全球说明其他部分所载的任何特定权利保留，均不以任何方式限制本段所载的一般权利保留。\n\n(a) 不构成承认。清单和说明书中的任何内容均无意且不应被解释为承认或约定任何针对债务人的债权、其中或本文件中作出的任何主张的有效性，或放弃债务人对任何债权提出异议，或对任何一方主张任何诉因或抗辩的权利。\n\nCase 19-80064-TLS Doc 491 Filed 02/22/19 Entered 02/22/19 17:51:08 Desc Main Document Page 4 of 42 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 118 of 129\n\n(b) 重新定性。尽管债务人已作出合理努力，以正确地对清单和说明书中列报的某些债权、资产、待履行合同、未到期租赁及其他事项进行定性、分类、归类或指定，但债务人仍可能对某些事项作出了不当的定性、分类、归类或指定。因此，债务人保留在日后根据必要及适当情况，对清单和说明书中列报的事项重新定性、重新分类、重新归类或重新指定的一切权利。\n\n(c) 分类。在附表D中将(i)一项债权列为“有担保”，在附表E/F中将(ii)一项债权列为“优先”或“无担保”，或在附表G中将(iii)一份合同列为“待履行”或“未到期”，均不构成债务人承认债权人或合同相对方的法律权利，亦不构成债务人放弃对该等债权或合同重新定性或重新分类的权利。\n\n(d) 债权说明。未能在某一债务人的清单和说明书中将某项债权标示为“有争议”、“附条件”或“未确定数额”，并不构成该债务人承认该金额并非“有争议”、“附条件”或“未确定数额”。债务人保留基于任何理由（包括但不限于责任或分类）对其各自清单和说明书中反映的任何债权提出异议、主张抵销或抗辩的一切权利，或在日后以其他方式将该等债权指定为“有争议”、“附条件”或“未确定数额”，或对任何债权的范围、有效性、可执行性、优先性或可撤销性提出异议。此外，列示某项债权并不构成该债权所列债务人或任何债务人承认责任。债务人保留在必要及适当时修订其清单和说明书的一切权利，包括但不限于就债权说明和指定进行修订。\n\n(e) 估计及假设。编制清单和说明书要求债务人就列报的资产和负债金额、清单和说明书日期的附条件资产和附条件负债金额，以及适用报告期间列报的收入和支出金额作出合理估计和假设。实际结果可能与该等估计不同。\n\n(f) 诉因。尽管已作出合理努力，债务人可能未在其清单和说明书中将其对第三方的所有诉因（已提起或潜在）识别和／或列报为资产，包括但不限于依据破产法第5章产生的撤销诉讼，以及根据其他相关破产法和非破产法为追回资产而提起的诉讼。债务人保留与任何诉因有关的一切权利，且本全球说明或清单和说明书中的任何内容均不应被解释为放弃任何该等诉因。\n\n(g) 知识产权。排除某些知识产权不应被解释为承认该等知识产权已被放弃、已被终止或以其他方式依其条款届满，或已根据出售、收购或其他交易被转让或以其他方式移转。\n\nCase 19-80064-TLS Doc 491 Filed 02/22/19 Entered 02/22/19 17:51:08 Desc Main Document Page 5 of 42 Case 22-50073 Doc 180 Filed 04/06/22 Entered 04/06/22 16:28:28 Page 119 of 129\n\n相反，纳入某些知识产权不应被解释为承认该等知识产权未被放弃、未被终止或以其他方式依其条款届满，或未根据出售、收购或其他交易被转让或以其他方式移转。\n\n(h) 内部人。在清单和说明书要求提供有关“内部人”信息的情况下，债务人已纳入与债务人认为在相关期间属于破产法第101(31)条所规定“内部人”定义范围内的个人有关的信息。该等个人可能已不再担任该等职务。为作出额外披露，债务人还在其对说明书第13部分第28问的答复中纳入了某些可能具有高级职员头衔的个人。\n\n就附表和陈述而言，将某一方列为内部人，并不意在、亦不应被解释为承认任何事实、权利、请求权或抗辩，特此明确保留所有该等权利、请求权和抗辩。附表和陈述中所列为内部人的个人相关信息仅为提供信息之目的而纳入，且不得用于确定对债务人的控制权、任何个人行使管理职责或职能的程度、对债务人作出公司决策的权限，或确定该个人是否能够根据适用法律（包括《破产法典》和联邦证券法）成功主张其并非内部人，亦不得用于任何责任理论或任何其他目的。\n\n4. 方法。\n\n- (a) 呈列基础。附表和陈述并不意图代表依照美国公认会计原则（“GAAP”）编制的财务报表，亦不意图与各债务人的财务报表进行完整调节。附表和陈述包含未经审计的信息，该等信息有待进一步审查并可能予以调整。附表和陈述反映了债务人为以非合并基础报告各债务人的资产和负债所作出的合理努力。\n\n- (b) 保密信息。附表和陈述中可能存在债务人认为有必要且适当从公开记录中删节姓名、地址或金额等信息的情形。通常，债务人采取此种做法，是因为债务人与第三方之间存在协议、出于对敏感商业信息（例如客户名称）保密和保护的考虑，或出于对个人隐私的考虑。\n\n案件 19-80064-TLS 文书 491 提交 02/22/19 录入 02/22/19 17:51:08 主文书说明 第 6 页，共 42 页 案件 22-50073 文书 180 提交 04/06/22 录入 04/06/22 16:28:28 第 120 页，共 129 页\n\n- (c) 重复。债务人的某些资产、负债和呈请前付款可适当地在陈述和附表多个部分的答复中予以披露。若该等披露将造成重复，债务人已决定仅列示一次该等资产、负债和呈请前付款。\n\n- (d) 账面净值。在某些情况下，债务人既不维护单项财产及其他资产的当前市场估值，也无法轻易获得该等估值。因此，除非另有说明，债务人的附表和陈述反映截至 January 15, 2019 的账面净值。市场价值在某些时候可能与账面净值存在重大差异。债务人认为，为取得其财产的当前市场价值而动用破产财产资产，效率低下。因此，债务人在附表和陈述中注明某些资产和负债的价值尚未确定。此外，已完全折旧或为会计目的已计入费用的资产，或者未出现在该等附表和陈述中，或者列示为零美元价值，因为该等资产没有账面净值。未将某项资产列入附表和陈述，并不构成有关该资产所有权的陈述，任何该等遗漏亦不构成债务人放弃其就该资产享有的任何权利。\n\n- (e) 财产和设备。除非另有说明，自有财产和设备按账面净值估值。债务人可能从某些第三方出租人租赁家具、固定装置和设备。在可能的范围内，任何该等租赁均列于附表和陈述中。附表和陈述中的任何内容均不构成、亦不应被解释为承认对任何租赁法律性质的认定（包括任何租赁是否为真实租赁或融资安排），债务人就此保留所有权利。\n\n- (f) 负债分配。债务人根据编制附表和陈述过程中取得的信息和进行的研究，在呈请前期间和呈请后期间之间分配负债。随着获得更多信息并进行进一步研究，呈请前期间和呈请后期间之间的负债分配可能发生变化。\n\n- (g) 未确定金额。将某一金额描述为“未确定”，并非意图反映该金额的重要性。\n\n- (h) 未清算金额。债务人无法公平量化的金额，被列为“未清算”。\n\n- (i) 合计数。附表和陈述中包含的所有合计数均代表所有已知金额的合计数。如存在未知或未确定金额，实际合计数可能与所列合计数不同。\n\n- (j) 已支付请求权。债务人有权根据破产法院或其他法院命令支付某些未清偿的呈请前应付款项；因此，未清偿负债可能已因就呈请前应付款项作出的任何经法院批准的呈请后付款而减少。在该等负债已获清偿的地点和范围内，其未列入附表和陈述；但债务人呈请前供应商相关负债可按呈请日未清偿金额列示，无论该等请求权是否已依照《（I）授权债务人支付留置权主张人、进口主张人及 503(B)(9) 主张人的呈请前请求权；（II）确认未清偿命令的行政费用优先权；及（III）给予相关救济的命令》[Docket No. 74]（“留置权主张人命令”）在呈请后获得和解及支付。若债务人随后根据破产法院作出的任何命令支付附表和陈述中所列请求权的任何金额，债务人保留修改或补充附表和陈述，或采取其他必要且适当行动（例如提出请求权异议）的一切权利，以避免对负债进行超额支付或重复支付。本文件所载任何内容均不应被视为改变任何利害关系方就依据破产法院命令作出的付款提出争议的权利，只要该命令保留提出争议的权利。\n\n- (k) 公司间请求权。债务人之间以及债务人与其非债务人关联方之间的应收款和应付款仅用于会计目的，且从不以现金结算。此外，由于该等请求权在合并基础上净额为零，其未列入陈述和附表。\n\n- (l) 保证及其他次级责任请求权。债务人已作出合理努力，以在其待履行合同、未到期租赁、担保融资及其他该等协议中查找和识别保证。凡已识别出保证，均已列入受影响债务人的相关附表 G 和 H 中。债务人可能无意中遗漏其合同协议中包含的保证，并可能在继续审查其账簿、记录和合同协议时识别出额外保证。如识别出额外保证，债务人保留修改附表和陈述的权利，但并无义务修改。\n\n- (m) 排除的资产和负债。债务人已将以下类别的资产和负债排除在附表和陈述之外：仅为遵守 GAAP 要求而记录的某些递延费用、账户或准备金；递延税项资产和负债；商誉及其他无形资产；递延收入账户；以及某些应计负债，包括但不限于应计工资和雇员福利。其他非重大资产和负债亦可能被排除。\n\n- (n) 留置权。附表和陈述中列示的存货、财产和设备，未考虑任何留置权。\n\n- (o) 货币。除非另有说明，所有金额均以美元反映。\n\n- (p) 抵销。债务人在正常业务过程中经常发生抵销和净额付款。该等抵销和轧差可能因各种交易或争议而发生，包括但不限于公司间交易、交易对手结算、定价差异、返利、退货、保证、退款，以及债务人与其客户和／或供应商之间的谈判和／或争议。该等正常业务过程中的抵销和轧差在零售业中很常见。鉴于抵销和轧差数量庞大，逐一列示每笔该等交易将给债务人造成不当负担和成本。因此，尽管在列示某些金额时可能已计入该等抵销及其他类似权利，但该等正常业务过程中的抵销并未单独核算，因而未列入或可能未列入债务人的附表和陈述。此外，附表和陈述中列示的某些金额可能已受到债务人尚未知悉的第三方抵销或轧差的影响。债务人保留对可能主张的任何抵销和／或追偿权提出异议的一切权利。\n\n案件 19-80064-TLS 文书 491 提交 02/22/19 录入 02/22/19 17:51:08 主文书说明 第 8 页，共 42 页 案件 22-50073 文书 180 提交 04/06/22 录入 04/06/22 16:28:28 第 122 页，共 129 页\n\n5. 附表中的具体披露。\n\n- (a) 附表 A/B，第 1 部分，第 4 问。债务人将信用卡应收款视为“现金等价物”，该等金额列于附表 A/B，第 1 部分，第 4 问，而非 A/B 第 3 部分，第 11 问。\n\n- (b) 附表 A/B，第 1 和第 2 部分：现金和现金等价物；保证金和预付款。有关债务人现金管理系统和银行账户的详细情况，载于《债务人请求作出最终命令的动议：（I）授权债务人（A）继续运营其现金管理系统、（B）履行与此相关的某些呈请前义务、（C）维持现有业务表格，以及（D）进行公司间交易；及（II）给予相关救济》[Docket No. 18]（“现金管理动议”）以及破产法院准许现金管理动议的任何命令中。\n\n如现金管理动议所述，债务人拥有 285 个非合并的门店级存款账户，所有该等账户均每日归集至零余额。因此，为附表和陈述之目的，债务人按截至 January 15, 2019 的金额列示该等余额。\n\n此外，破产法院根据《（I）批准债务人就未来公用事业服务付款提出的适当保证；（II）禁止公用事业公司变更、拒绝或中止服务；（III）批准债务人为解决额外保证请求而提出的程序；及（IV）给予相关救济的命令》[Docket No. 71]，已授权债务人为未来公用事业服务提供适当付款保证，包括合计金额为 \\$1.29 million 的初始保证金。该等保证金未列入附表 A/B，第 2 部分，该部分系按呈请日编制。\n\n(c) 附表 A/B，第 3 部分，第 11 问。第 11a 问和第 11b 问均未列示任何可疑或无法收回的金额。债务人的会计惯例是列示应收款的全额价值，并在该金额变得无法收回的范围内将其核销。\n\n(d) 附表 A/B，第 4 部分：投资；非公开交易股票及在已注册和未注册企业中的权益，包括在 LLC、合伙企业或合资企业中的任何权益。子公司、合伙企业及合资企业中的所有权权益已列于附表 A/B 第 4 部分，并列为未确定金额，原因是该等所有权的公平市场价值取决于众多变量和因素，且可能与其账面净值存在重大差异。\n\n(e) 附表 A/B，第 7 部分：办公家具、装置和设备；以及收藏品。金额已扣除累计折旧及其他调整。\n\n(f) 附表 A/B，第 11 部分：所有其他资产。金额已扣除减值及其他调整。\n\n此外，债务人可能在其财政年度内的不同时间收到销售税和使用税退税。然而，截至申请日，其中某些金额尚不为债务人所知，因此可能未列入附表 A/B。\n\n各种或有及未清算的债权或诉因，包括债务人的反诉请求和抵销债权的权利。在其日常业务过程中，债务人可能已产生或随后可能产生针对其客户和供应商的某些反诉请求、交叉请求、抵销、退款，或针对其供应商的潜在担保索赔。此外，某些债务人可能是未决诉讼的当事方，在该等诉讼中，债务人已作为原告提出或可能提出请求，或者已作为被告提出或可能提出反诉请求和/或交叉请求。由于其中某些请求在申请日时尚不为债务人所知，且无法量化，因此可能未列于附表 A/B 第 11 部分。\n\n保险单或年金中的权益。债务人的保险单及相关信息清单载于《债务人提出的动议：请求作出命令，(I) 授权债务人 (A) 继续并续保其责任险、财产险、意外险及其他保险单，并履行与此有关的所有义务，(B) 继续并续期其申请前保险费融资协议，以及 (C) 继续保证债券计划；以及 (II) 给予相关救济》[Docket No. 13]。债务人认为，绝大多数该等保险单几乎没有或没有现金价值。如认定某一保险单具有价值，其将被列入附表 A/B。\n\n待履行合同和未届满租约。由于债务人的待履行合同和未届满租约数量众多，且该等文件的规模和范围较大，债务人未将该等协议附于附表 A/B。相反，债务人仅在附表 G 中列出该等协议。\n\n(g) 附表 A/B，第 11 部分，问题 72。所列金额反映了一个税收有效税率，该税率是在假定控制权发生变更的情况下，对未来使用的 NOLs 和退税作出的估计。\n\n(h) 附表 D：对财产享有担保债权的债权人。除非根据破产法院（Bankruptcy Court）作出的约定或命令另有约定，债务人保留对附表 D 所列担保债权人声称被授予或完善于任何特定资产上的任何留置权的有效性、完善性或免于撤销性提出争议或质疑的权利。此外，尽管债务人已将各债权人的请求列为有担保债权，债务人保留对任何该等债权人请求的担保性质，或对任何该等交易结构或与该等债权人请求有关的任何文件或文书的定性提出争议或质疑的所有权利。\n\n附表 D 中提供的说明仅旨在作为摘要。要完整说明担保物以及任何留置权的性质、范围和优先顺位，必须参阅适用协议及其他相关文件。在某些情况下，一债务人可能就其他债务人的已列债权担任共同债务人、共同抵押人或保证人，且任何债务人的附表 D 所载任何债权均无意承认已由其他实体满足或清偿的债权人债权。\n\n债务人未在附表 D 中列入可能认为其债权通过抵销权或未完成的法定留置权权利获得担保的当事方。尽管有多方持有纳入担保融资安排的部分债务，但为附表 D 之目的，仅列出行政代理人。\n\n此外，附表 D 所列某些有担保债权人的债权处理，受日期为 February 7, 2012 的经第三次修订和重述的贷款和担保协议中规定的付款优先顺位所约束（该协议经日期为 January 16, 2019 的批准和修订协议修订，并可不时进一步修订、重述、补充或以其他方式修改）。\n\n(i) 附表 E/F——持有无担保债权的债权人。\n\n第 1 部分——持有优先无担保债权的债权人。根据《命令：(I) 授权支付某些申请前和申请后税款及费用，以及 (II) 给予相关救济》[Docket No. 68]（“税款命令”），债务人获授权可自行酌情支付某些申请前产生的税务债务。因此，任何基于申请前应计税款、且已根据税款命令支付的无担保优先债权，均未列于附表 E。\n\n此外，债务人并未为送达目的在附表 E/F 中列出所有可能的税务机关——该清单数量以千计——而仅列出与债务人存在未决审计的税务机关。\n\n(j) 此外，根据《命令：(I) 授权债务人 (A) 支付申请前工资、薪金、其他报酬和可报销费用，以及 (B) 继续员工福利计划；以及 (II) 给予相关救济》[Docket No. 98]（“工资命令”），债务人获得最终授权，可在正常业务过程中支付某些申请前义务，包括支付员工工资和其他员工福利。债务人未在附表 E/F 中列出债务人根据员工工资命令或破产法院可能作出的其他命令获授权支付的任何工资或与工资有关的义务。债务人认为，任何与持续工资发放和福利有关的申请前金额的非内部人员员工债权，无论可作为优先债权或非优先债权获准，均已得到或将得到清偿，且该等已清偿金额未予列出。\n\n在附表 E/F 第 1 部分列出某项债权，并不构成债务人承认该债权或其任何部分有权获得优先地位。\n\n第 2 部分——持有非优先无担保债权的债权人。附表 E/F 第 2 部分所列债务源自债务人的账簿和记录。债务人已作出合理努力列明其无担保义务，但针对债务人的实际债权金额可能与附表 E/F 第 2 部分所反映的该等债务不同。所列债务可能未反映任何无担保债权人的获准债权的正确金额，或所有无担保债权的正确金额。\n\n债务人通常将个别债务分配给特定债务人。然而，在某些情况下，根据合同义务将某一债务分配给特定债务人，将耗费时间、低效使用破产财产资源，或不可行。相反，附表根据债务人的账簿和记录反映该债务。\n\n附表 E/F 第 2 部分载有关于债务人内部人员某些与报酬有关债权的信息，该等债权同时被列为“或有”和“未清算”。在列入该等债权时，债务人并未就该等债权的有效性作出任何陈述或主张，且债务人保留与此相关的所有权利、请求和抗辩。\n\n附表 E/F 第 2 部分载有关于涉及债务人的被威胁或未决诉讼的信息。该等潜在债权的金额被列为“未确定”，并在附表和陈述中标示为或有、未清算和有争议。为免生疑义，因据称在债务人一家门店遭受伤害而由潜在诉讼人发出的、未列明特定债务人的催告函，均列于 Specialty Retail Shops Holding Corp.（专业零售店控股公司，简称“Specialty Retail”）的附表中，因为 Specialty Retail 是所有门店租约的签署方。\n\n附表 E/F 第 2 部分反映欠付待履行合同和未届满租约相对方的某些申请前金额。然而，该等申请前金额可能与待履行合同或未届满租约的承继，或承继及转让有关而获得支付。此外，附表 E/F 第 2 部分不包括可能因拒绝任何待履行合同和未届满租约而产生的债权，如有，该等合同和租约可能将被或已经被拒绝。\n\n在许多情况下，附表 E/F 第 2 部分所列债权是在不同日期产生、应计或发生，或者产生、应计或发生的日期不为债务人所知或存在争议。如确定债权产生、应计或发生的日期将对债务人破产财产造成不当负担和成本，债务人未列出该等债权的具体日期。\n\n截至提交附表和陈述之时，债务人尚未收到在申请日前可能已应计的应付款项、费用和其他债务的所有发票。因此，附表 D 和 E/F 所载信息可能不完整。债务人保留其权利，但不承担义务，在收到该等发票时及如收到该等发票时修订附表 D 和 E/F。\n\n(k) 附表 G——待履行合同和未届满租约。尽管已作出合理努力确保附表 G 的准确性，但仍可能发生无意的错误或遗漏。此外，债务人与其客户之间的关系通常受主服务协议管辖，客户亦可根据该协议下达工作订单和采购订单，而该等订单可能被视为待履行合同。然而，披露所有该等采购订单和工作订单不可行且会造成不当负担。因此，如债务人决定在附表 G 中披露主服务协议，则根据该等协议下达的采购订单和工作订单可能被遗漏。\n\n将某一合同或协议列入附表 G，并不构成承认该合同或协议属于待履行合同或未届满租赁，亦不构成承认该合同或协议在申请日仍然有效，或具有有效性或可执行性。债务人特此保留其对附表 G 所列任何合同、协议或租赁的有效性、状态或可执行性提出异议，以及在必要时修订或补充该附表的一切权利。附表 G 所列的某些租赁和合同可能包含续期选择权、付款保证、赔偿、购买选择权、优先购买权及其他杂项权利。此等权利、权力、职责及义务未在附表 G 中单独列明。此外，债务人可能在其正常业务过程中订立了各类其他协议，例如补充协议和函件协议，而该等文件可能未列于附表 G。\n\n案件 19-80064-TLS 文书 491 已提交 02/22/19 已录入 02/22/19 17:51:08 描述 主文书 第 13 页，共 42 页 案件 22-50073 文书 180 已提交 04/06/22 已录入 04/06/22 16:28:28 第 127 页，共 129 页\n\n债务人保留对任何交易或与债权人债权有关的任何文件或文书之性质认定提出异议或质疑的一切权利。\n\n在某些情况下，同一供应商或服务提供商可能在附表 G 中多次出现。如有多项列示，该等列示反映适用债务人与该供应商或服务提供商之间的不同协议。\n\n将任何合同列入附表 G，并不构成债务人承认该等合同具有有效性。债务人保留对附表 G 所列任何该等合同的效力提出异议，或随时修订附表 G 以删除任何合同的权利。\n\n未将某一合同或协议列入附表 G，并不构成承认该未列入的合同或协议不属于待履行合同或未届满租赁。债务人根据《破产法》就任何该等未列入合同或协议享有的权利，不因该遗漏而受损。某些债务人是就债务人申请前信贷安排所订立保证协议的保证人和当事方。根据该等协议产生的保证义务仅反映于附表 D 和 F。\n\n(l) 附表 H——共同债务人。就附表 H 而言，仅将申请前信贷安排项下的代理人或受保证约束的交易对手方列为附表 H 上的共同债务人。债务人未在附表 H 上列出任何与诉讼有关的共同债务人。相反，所有该等列示均可在债务人的附表 E/F 中查阅。\n\n6. 特定说明披露。\n\n(a) 在以下情形下：(i) 某人在申请日前一年内符合“内部人”的资格，但其后辞去内部人身份；或 (ii) 某人在该年度开始时并非内部人，但其后成为内部人，债务人仅在说明书第 2 部分第 4 问中列出了该人被界定为内部人期间作出的付款。\n\n(b) 说明书第 2 部分第 6 问——抵销。关于债务人发生的抵销及轧差的讨论，请参阅本全球说明第 4(p) 段。\n\n(c) 说明书第 5 部分第 10 问——某些损失。鉴于债务人门店布局的规模，包括可归因于盗窃的损失在内的某些损失，债务人无法完全准确地追踪，因此该等损失未列入债务人的说明书。此外，债务人仅核算该等损失的一般性追回款项；该一般金额即为说明书中列示的紧接申请日前 1 年期间的追回款项。\n\n(d) 说明书第 6 部分第 11 问——与破产有关的付款。所有说明书中第 11 问的附件均以合并口径反映代表债务人向专业人士支付的款项。债务人认为，由债务人按各债务人分别分配该等付款，将会低效使用债务人破产财产的资产。\n\n(e) 说明书第 6 部分第 13 问——未在说明书中列明的转让。在正常业务过程中，债务人经常关闭或改造门店地点，并可能在此过程中赠与某些几乎或完全不具有经济价值的固定装置。鉴于此类赠与的频率及对其进行核算的困难，债务人未在其说明书中列出该等转让。\n\n(f) 说明书第 11 部分第 21 问——为他人持有的财产。债务人根据各类协议和计划，有义务将为第三方持有的某些资金汇付给该等当事方，并已根据 Lien Claimants Order（留置权请求权人命令）和 Wages Order（工资命令）获得这样做的授权。若上述任何资金为第三方利益而持有或支付，该等资金可能不构成债务人破产财产的财产，因此债务人未将该等金额纳入其对说明书第 21 问的答复。债务人进一步保留其就任何该等资金是否构成破产财产的财产所享有的一切权利。\n\n(g) 说明书第 7 部分第 14 问——先前地点。债务人经营一家在全美各地设有地点的全国性企业。债务人未披露所有该等地点的地址。相反，各债务人主要运营中心或总部的地址已载入债务人的自愿申请书。对于大多数该等地点，其占用日期并不易于获得。\n\n(h) 说明书第 12 部分第 22–24 问——关于环境信息的详情。债务人已尽力就说明书第 12 部分第 22–24 问作出答复，以披露所有适用信息。\n\n(i) 说明书第 13 部分第 26 问——账簿、记录和财务报表。债务人向某些当事方，例如银行、审计师、潜在投资者、供应商和财务顾问，提供可能不属于公开申报文件的财务报表。债务人未保存追踪该等披露的完整名单或其他记录。因此，债务人未在其对说明书第 26 问的答复中提供该等当事方的完整名单。\n\n(j) 说明书第 13 部分第 28 问——现任合伙人、高级职员、董事和股东。债务人通过援引纳入作为其自愿申请书一部分提交的股权证券持有人名单。\n\n(k) 说明书第 13 部分第 30 问——记入或给予内部人的付款、分配或提取。债务人向其董事和高级职员作出的分配列于第 4 问附件。Shopko（Shopko）的一些董事和执行高级职员亦担任 Shopko 某些债务人关联方和非债务人关联方的董事和执行高级职员。若向该等个人支付的款项未列于该等债务人关联方说明书第 4 问答复中，\n\n案件 19-80064-TLS 文书 491 已提交 02/22/19 已录入 02/22/19 17:51:08 描述 主文书 第 15 页，共 42 页 案件 22-50073 文书 180 已提交 04/06/22 已录入 04/06/22 16:28:28 第 129 页，共 129 页\n\n则其未因担任该等实体的董事或执行高级职员而获得服务报酬。债务人的某些董事和执行高级职员在申请日前一年内获得扣除预扣税后的分配。第 4 问所列金额反映支付给该等董事和执行高级职员的总额，而非扣除预扣税后的净额。\n\n＊ ＊ ＊ ＊ ＊","key_entities":["Je","Kwok","Ho Wan Kwok","CIPA","Guo","CCP","Miles Guo","Chinese Communist Party"],"ecf_references":[{"doc_number":7,"court":"CTB"},{"doc_number":12,"court":"CTB"},{"doc_number":27,"court":"CTB"},{"doc_number":53,"court":"CTB"},{"doc_number":77,"court":"CTB"},{"doc_number":78,"court":"CTB"},{"doc_number":81,"court":"CTB"},{"doc_number":102,"court":"CTB"},{"doc_number":107,"court":"CTB"},{"doc_number":117,"court":"CTB"},{"doc_number":141,"court":"CTB"},{"doc_number":156,"court":"CTB"},{"doc_number":161,"court":"CTB"},{"doc_number":162,"court":"CTB"},{"doc_number":206,"court":"CTB"},{"doc_number":210,"court":"CTB"},{"doc_number":491,"court":"CTB"}],"word_count":52338,"status":"published","published_at":"2022-03-19 00:00:00","created_at":"2022-03-19","updated_at":"2026-08-23 23:19:33"}