# Bank-confirmed account balances

FICTIONAL EXERCISE DOCUMENT. Statement date: August 31, 2026 (2026-08-31), close of business. Account owner: Evergreen Precision Works, Inc. Currency: USD millions.

| Account | Balance |
|---|---:|
| Operating account, ending 4101 | 4.2 |
| Payroll and reserve account, ending 4102 | 1.3 |
| Acquisition escrow account, ending 4177 | 3.1 |
| Gross cash, all accounts | 8.6 |

The bank and treasury reconciliation confirm that these are all of the Borrower's cash accounts on the statement date, that each balance is counted once, and that the gross balance is USD 8.6 million. This statement reports ownership and balances; the accompanying cash restriction register establishes availability.