DISTRESSED DEBT & BANKRUPTCY RESTRUCTURING REVIEW



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DISTRESSED DEBT & BANKRUPTCY RESTRUCTURING REVIEW RESTRUCTURING ADVISORS REUTERS / Toby Melville Full Year 5

Full Year 5 Global Distressed Debt & Bankruptcy Restructuring Rankings Global Deals Intelligence Completed Distressed Debt and Bankruptcy Restructuring activity totaled US$4.9 billion during 5, a 33% decrease from 4. The number of completed deals also saw a decrease, with 3 deals during 5 compared to 37 in 4. The two largest completed transactions during 5 were the US$7 billion debt restructuring of Glitnir Bank hf and the US$5 billion debt restructuring of the government of Ukraine. US completed deal activity totaled US$37.9 billion during 5, a 4% decrease compared to 4. There were 7 restructuring transactions completed in the US in 5, 7 fewer deals than completed in 4. The Telecommunications sector accounted for 7% of the US debt restructuring market, followed closely by, with a 5% share. EMEA completed distressed debt restructuring deal volume totaled US$9 billion during 5, marking a 4% decrease in activity compared to 4. Financials led all sectors in EMEA, with 35% of total completed EMEA distressed debt restructuring deal volume. Asia Pacific (including Japan) completed deal volumes during 5 reached US$6.4 billion from 5 deals, down 66% from 4. was the most active sector, capturing 44% of the market, followed by High Technology and Real Estate, accounting for 9% and % of the market, respectively. Worldwide Completed Restructuring (DR) Jan Dec 3 WW Announced Restructuring (DRa) Jan Dec 3 Worldwide Completed Value by Industry (US$bil) 5 4 Restructuring Market # of Market Change in 5 4 # of Change in Restructuring Lazard 48,47.8 34.4 35 5. 4 44 6 3,4.3 PJT Partners LP 5 45,9.9 3.6 5 6.5 Lazard 4 4 4 4,4.9 3 4,6.7 3.3 47.4 3 PJT Partners LP 3 3 3 7 5,393. 4 3 39,38.6 7.7 6.3 4 5 5,67.4 Rothschild 5 4 7,343.8.3 6 69 6.9 7 KPMG 5* 6 3 39. 6 3 7,786.7 5.5 4.3 8 Rothschild 5* 3 7,77. Evercore Partners 7 7,57.8 5. 7 3. 7 9 4,8.4 FTI Consulting Inc 8 6,99.5 5. 5. Evercore Partners 8 * 7 7,646.4 KPMG 9 5,53.7 3.9 3 5.6 Greenhill & Co, LLC 9* 5* 4 3 4,499.9 Gleacher Shacklock LLP 8 5,6.6 3.6 3.3 Alvarez & Marsal 9* 5* 4 6,86. IREA Corporate Finance 48 4,87.7 3.4 3.3 Deloitte 9* * 4,449.4 Morgan Stanley 6 4,448.5 3. 3.3 8 Montalban Atlas Capital * * 3 4.8 Millstein & Co LP 3 4,4. 3..4 Goldman Sachs & Co * 3,435. Greenhill & Co, LLC 4 7 3,647.9.6 3.3 RBC Capital Markets 4* 5* 588.6 Alvarez & Marsal 5 5,93.9. 4.7 IREA Corporate Finance 4* *. Ernst & Young LLP 6 33,75...4 Centerview Partners LLC 4* *,7. GLC Advisors & Co 7 8,56.5.8.4 3 Leonardo & Co 4* 5*,864. Goldman Sachs & Co 8 4,435..7 3.3 GLC Advisors & Co 4* * 5 3,58.3 Fians Capital SA de CV 9,4.9.7.4 FTI Consulting Inc 4* * 4,97. Deloitte 45,99.6.6 3.3 Jefferies LLC 4* 9,84.6 Leonardo & Co 7,864..3.9 One Square Advisors GmbH 4* 8 9 68. Marathon Capital LLC,48.6..4 PricewaterhouseCoopers 4* 5* 79.4 Bell Pottinger Corporate 3,34..9.4 Industry Total 35 99,89.6 BNP Paribas SA 4 949.5.7.4 Virtus BR Partners 5 89.6.6.4 Industry Total 4,884.6 3. 86 6% 5% 6% % % Government and Agencies Telecommunications Retail Consumer Products and Services Media and Entertainment 6% % Financials Materials Healthcare High Technology Worldwide Announced Bankruptcy Sales Top Ten Completed Restructuring Deals (US$m) # of Deals 6 4 8 6 4 Glitnir Bank hf Ukraine Dubai World ITR Concession Co LLC MartinsaFadesa SA NII Holdings Inc 6,8 4,88 4,4 5, 4,6 6,995 Grupo Eroski SA 3,499 Theatre (Hospitals) No PLC 3,337 AO "Astana Finans",75 LightSquared Inc,57

Full Year 5 US / EMEA Distressed Debt & Bankruptcy Restructuring Rankings US Completed Restructuring (DR) Jan Dec 3 US Announced Restructuring (DRa) Jan Dec 3 US Completed Value by Industry 5 4 Restructuring Market # of Market Change in 5 4 # of Change in Restructuring 5,736.9 67.9 3 4.7 7 4 4 9,7.7 5,48.5 4. 4 9.4 Lazard 4 3 5,595.6 Lazard 3 3,667.5 33.4 7 3.6 PJT Partners LP 3 3 6 7,849.6 PJT Partners LP 4 4 9,9.5 4. 7 9.7 6 4 9 9,336.6 Rothschild 5 5 5,6.9 3.6 4 5.6 5 Evercore Partners 5 7 5 4,93.3 Evercore Partners 6 7 4,69.7. 5 6.9 Alvarez & Marsal 6* 8 4 6,86. Millstein & Co LP 7 4,4..6.4 6* 6 4 3 3,758.6 Alvarez & Marsal GLC Advisors & Co FTI Consulting Inc 8 9 9 6 3,895.,93.9,56.5,87..3 7.7 6.6 4.9 5 4 6.9 5.6.4.8 3 3 Centerview Partners LLC FTI Consulting Inc Jefferies LLC Rothschild * * * 5 9,7.,97.,84.6 4. RPA Advisors LLC 65.5.7.4 Greenhill & Co, LLC * 336.9 Winter Harbor LLC 3 447...4 Barclays * 4* 575. Huron Consulting Group Ltd Conway Del Genio Gries & Co 4 5 4. 37....4.4 Zolfo Cooper LLC Perella Weinberg Partners LP * * 4* 575. 38.3 Industry Total 37,93. 7 7 Industry Total 98 7 5,634.3 EMEA Completed Restructuring (DR4) Jan Dec 3 EMEA Announced Restructuring (DR4a) Jan Dec 3 % 7% 7% % 7% 5% Telecommunications Consumer Products and Services Healthcare Media and Entertainment EMEA Completed Value by Industry 5 4 Restructuring Market #of Market Change in 5 4 #of Change in Restructuring Lazard 33,8.4 37. 7 6.7 Lazard * 7 6 4,98.3 PJT Partners LP 6 3,73.4 36.3 6 5.9 4 5* 4,945. 3 5,. 4.6 8 7.8 KPMG 3 7 4 9.8 4,848. 3. 9.8 3 Rothschild 4 3* 9 6,475. Rothschild 5 3 9,63.5.7 9.8 9 5 3* 7 5,79.5 KPMG 6 7 5,444.3 6..8 4 PJT Partners LP 6 5 4 3,9. Gleacher Shacklock LLP 7 5 5,6.6 5.7 3.9 Deloitte 7* 4,449.4 IREA Corporate Finance 8 6 4,87.7 5.3 3.9 7* 4 3,4. Morgan Stanley 9 4 4,448.5 4.9 3.9 8 Greenhill & Co, LLC 9* 3 4,63. Greenhill & Co, LLC 6 3,647.9 4. 3.9 Montalban Atlas Capital 9* 3 4.8 3,4. 3.5 4 3.9 Goldman Sachs & Co 9* 3,435. Ernst & Young LLP,75. 3.. IREA Corporate Finance *. Goldman Sachs & Co 3,435..7 3.9 Leonardo & Co *,864. Evercore Partners 4 7*,48..7. One Square Advisors GmbH * 9 68. Deloitte 5 7*,99.6.4 3.9 Industry Total 95 7,97.9 Industry Total 9,4.5 63 Asia Pacific & Japan Top Deals Completed* Debtor Name Restructuring Value (US$m) Date Effective Debtor Domicile Nation Debtor Industry Berlian Laju Tanker Tbk PT 9. //5 Indonesia Sharp Corp 678. 6/3/5 Japan High Technology Studio City Co Ltd 4. /3/5 Macau Jaiprakash Power Ventures Ltd. 3/3/5 India Dongyang Engineering & Constr 86. 3/6/5 South Korea McAleese Group 49.59 8/7/5 Australia Skymark Airlines Inc 45.3 9/9/5 Japan NamKwang Engineering&Constr 37.63 //5 South Korea Nexolon Co Ltd 6.54 //5 South Korea High Technology STX Engine Co Ltd 7.7 3/3/5 South Korea *Only six mandates claimed by &, FTI Consulting & Pricewaterhousecoopers 9% 35% % 7% Financials Government and Agencies Asia Pac & Japan Completed Value by Industry % 44% 9% High Technology Consumer Staples Materials

Full Year 5 Distressed Debt & Bankruptcy Restructuring Rankings If you would like to participate in the submission process, receive quarterly press releases, or have questions about league table criteria please contact: Americas Robert Levine (+ 6463568) Email: robert.levine@thomsonreuters.com EMEA Christina Mavraki (+44 754 738) Email: christina.mavraki@thomsonreuters.com AsiaPacific Kelvin Bian (+85 376 85) Email: kelvin.bian@thomsonreuters.com Criteria Summary Announced and completed rankings include all transactions announced or completed between January, 4 and December 3, 5 and of which Thomson Reuters was made aware. All 5 data is as of :am EST on January 4, 6. League tables include debt exchange offers, debt tender offers, bankruptcy/distressed sales, loan modifications, and transactions where debt is retired using proceeds from an equity offering. In order to be considered rank eligible, the debtor company must be either bankrupt or distressed. Deals with undisclosed dollar values are rank eligible but with no corresponding Restructuring Value. NonUSdollardenominated transactions are converted to the US dollar equivalent at the time of announcement of terms. Financial advisors receive full credit for each deal on which they provide advisory services to the debtor company, creditor or creditor group receiving a majority equity interest in the debtor company as a result of the transaction, or adhoc creditor committee. League tables, commentary, and charts citing announced activity are based on Rank Date and include intended, pending, partially complete, completed, pending regulatory, and unconditional transactions. Rank Date is defined as the earliest public announcement of when a value can be applied to a transaction. Regional restructuring league tables include deals where the debtor/target or debtor/target ultimate parent are domiciled (nation of headquarters) in the specified region or nation. While Thomson Reuters has used reasonable endeavors to ensure that the information provided in this document is accurate and up to date as at the time of issue, neither Thomson Reuters nor its third party content providers shall be liable for any errors, inaccuracies or delays in the information, nor for any actions taken in reliance thereon, nor does it endorse any views or opinions of any third party content provider. Thomson Reuters disclaims all warranties, express or implied, as to the accuracy or completeness of any of the content provided, or as to the fitness of the content for any purpose to the extent permitted by law. The content herein is not appropriate for the purposes of making a decision to carry out a transaction or trade and does not provide any form of advice (investment, tax, legal) amounting to investment advice, nor make any recommendations or solicitations regarding particular financial instruments, investments or products, including the buying or selling of securities. Thomson Reuters has not undertaken any liability or obligation relating to the purchase or sale of securities for or by any person in connection with this document. 6 Thomson Reuters. All rights reserved. Thomson Reuters and the Thomson Reuters logo are registered trademarks and trademarks of Thomson Reuters and its affiliated companies. Any third party name or mark herein belongs to the relevant third party. 3

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