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Financial Information

Global Close Balance Sheet and Financial Reports
In accordance with US GAAP, the intercompany Global Close Balance Sheet (the “Global Close”) of the Lehman Brothers Group entities has been finalized in January 2009. The Global Close was a full accounting close as of 12 September 2009, the last business day prior to the commencement of the Chapter 11 proceedings for LBHI and LBIE on 15 September 2009. The Bankruptcy Trustees have not actively been involved in the Global Close. 

The financial interim reports provide an overview of the financial position of Lehman Brothers Securities N.V. (in bankruptcy) ("LBS"). The reports do not take into account the global close balance sheet (as per 14 September 2009) and only consists of (a) an overview of the financial position of LBS in accordance with the Curacao insolvency rules; and (b) an overview of the assets & liabilities, income & expenses and cash flows in the reporting period as of the Bankruptcy Date.

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