EX-99.5 8 d196439dex995.htm EX-99.5

Exhibit 99.5

PART IV

ITEM 15. | EXHIBITS, FINANCIAL STATEMENT SCHEDULES

|  |  |  |  |  | Page |
(a) |  | 1. |  | Consolidated financial statements: |  |  |  |
|  |  |  | Report of independent registered public accounting firm |  |  | 1 |
|  |  |  | Consolidated statement of operations |  |  | 3 |
|  |  |  | Consolidated statement of comprehensive (loss) income |  |  | 4 |
|  |  |  | Consolidated statement of financial position |  |  | 5 |
|  |  |  | Consolidated statement of equity (deficit) |  |  | 6 |
|  |  |  | Consolidated statement of cash flows |  |  | 8 |
|  |  |  | Notes to financial statements |  |  | 10 |
|  | 2. |  | Financial statement schedule: |  |  |  |
|  |  |  | II - Valuation and qualifying accounts |  |  | 107 |
|  |  |  | All other schedules have been omitted because they are not applicable or the information required is shown in the financial statements or notes thereto. |  |  |  |
|  | 3. |  | Supplemental data: |  |  |  |
|  |  |  | Quarterly sales and earnings data (unaudited) |  |  | 105 |
|  | 4. |  | Exhibits required as part of this report are listed in the index appearing on pages 133 through 136. |  |  |  |

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Schedule II

Eastman Kodak Company

Valuation and Qualifying Accounts

(in millions) |  | Beginning Balance |  |  | Additions |  |  | Net Deductions and Other |  |  | Ending Balance |
Year ended December 31, 2015 (Successor) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reserve for doubtful accounts |  | $ | 11 |  |  |  | 4 |  |  |  | 5 |  |  | $ | 10 |
Deferred tax valuation allowance |  | $ | 1,127 |  |  |  | 182 |  |  |  | 108 |  |  | $ | 1,201 |
Year ended December 31, 2014 (Successor) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reserve for doubtful accounts |  | $ | 6 |  |  |  | 5 |  |  |  | — |  |  | $ | 11 |
Deferred tax valuation allowance |  | $ | 953 |  |  |  | 257 |  |  |  | 83 |  |  | $ | 1,127 |
Four Months ended December 31, 2013 (Successor) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reserve for doubtful accounts |  | $ | — |  |  |  | 6 |  |  |  | — |  |  | $ | 6 |
Deferred tax valuation allowance |  | $ | 1,273 |  |  |  | 157 |  |  |  | 477 |  |  | $ | 953 |
In connection with the application of fresh start accounting on September 1, 2013, the carrying value of trade receivables was adjusted to fair value, eliminating the reserve for doubtful accounts. |
Eight Months ended August 31, 2013 (Predecessor) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reserve for doubtful accounts |  | $ | 30 |  |  |  | — |  |  |  | 8 |  |  | $ | 22 |
Deferred tax valuation allowance |  | $ | 2,838 |  |  |  | 180 |  |  |  | 1,745 |  |  | $ | 1,273 |

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