# Cash restriction register and subsequent release record

FICTIONAL EXERCISE DOCUMENT. Custodian and lender account-control register for Evergreen Precision Works, Inc.

At close of business on August 31, 2026 (2026-08-31), all USD 3.1 million in acquisition escrow account 4177 was pledged to the transaction beneficiary and unavailable for general corporate use. Written beneficiary consent was necessary to release it and had not been received at that time. The Borrower could not withdraw or redirect the balance on August 31.

Operating account 4101 and payroll/reserve account 4102 had no restrictions, pledges, withdrawal blocks or trapped balances on August 31, 2026. The register covers every cash account listed in bank-balances.md. Total restricted or otherwise ineligible cash at the measurement date was USD 3.1 million; there were no other ineligible cash amounts.

Subsequent event: beneficiary consent was received on September 3, 2026 and the full escrow balance was released that day. This release occurred after the August 31 measurement date. The September 3 release did not change the August 31 restriction record.