Who could the creditors be?, page-24

Doesn't matter how they do it, shareholders are entitled to be able to take their word for it. IMO anyone who invested (either by not selling, or buying new shares) on the basis of that cash forecast making it quite clear that they should be solvent for at least two more months has a case against Paige Exley who signed off the statement as being a true and fair view of the matters disclosed. It was already one month through the quarter when she signed it - five weeks later her signed testimony is worthless.

For instance, she knew that BB would be paid $550k in the quarter, there is no excuse for leaving that out of the forecast.