HTML Document View

Full title: Declaration of Patrick J. OMalley in Support of First and Final Fee Application of Former Chapter 11 Trustee William A. Brandt, Jr., for Compensation for Services Rendered as Chapter 11 Trustee for the Period from November 10, 2016 through and Including June 24, 2021, and Second and Final Application of Former Chapter 11 Trustee William A. Brandt, Jr., for Reimbursement of Expenses for the Period March 1, 2020 through and Including June 24, 2021 (related document(s)[2712]) filed by David J Richardson on behalf of William A. Brandt Jr.. (Richardson, David)

Document posted on Sep 30, 2021 in the bankruptcy, 27 pages and 0 tables.

Bankrupt11 Summary (Automatically Generated)

N.S. Hong Investment (BVI) Limited, South Pacific Shipping Agency Limited (BVI), China Fisheries International Limited (Samoa), CFGL (Singapore) Private Limited, Chanery Investment Inc. (BVI), Champion Maritime Limited (BVI), Growing Management Limited (BVI), Target Shipping Limited (HK), Fortress Agents Limited (BVI), Ocean Expert International Limited (BVI), Protein Trading Limited (Samoa), CFG Peru Investments Pte.Limited (Singapore), Smart Group Limited (Cayman), Super Investment Limited (Cayman), Pacific Andes Resources Development Limited (Bermuda), Nouvelle Foods International Ltd., Golden Target Pacific Limited, Pacific Andes International Holdings (BVI) Limited, Zhonggang Fisheries Limited, Admired Agents Limited, Chiksano Management Limited, Clamford Holding Limited, Excel Concept Limited, Gain Star Management Limited, Grand Success Investment (Singapore) Private Limited, Hill Cosmos International Limited, Loyal Mark Holdings Limited, Metro Island International Limited, Mission Excel International Limited, Natprop Investments Limited, Pioneer Logistics Limited, Sea Capital International Limited, Shine Bright Management Limited, Superb Choice International Limited, Toyama Holdings Limited (BVI), and Pacific Andes Enterprises (Hong Kong) Limited.N.S. Hong Investment (BVI) Limited, South Pacific Shipping Agency Limited (BVI), China Fisheries International Limited (Samoa), CFGL (Singapore) Private Limited, Chanery Investment Inc. (BVI), Champion Maritime Limited (BVI), Growing Management Limited (BVI), Target Shipping Limited (HK), Fortress Agents Limited (BVI), Ocean Expert International Limited (BVI), Protein Trading Limited (Samoa), CFG Peru Investments Pte.Limited (Singapore), Smart Group Limited (Cayman), Super Investment Limited (Cayman), Pacific Andes Resources Development Limited (Bermuda), Nouvelle Foods International Ltd., Golden Target Pacific Limited, Pacific Andes International Holdings (BVI) Limited, Zhonggang Fisheries Limited, Admired Agents Limited, Chiksano Management Limited, Clamford Holding Limited, Excel Concept Limited, Gain Star Management Limited, Grand Success Investment (Singapore) Private Limited, Hill Cosmos International Limited, Loyal Mark Holdings Limited, Metro Island International Limited, Mission Excel International Limited, Natprop Investments Limited, Pioneer Logistics Limited, Sea Capital International Limited, Shine Bright Management Limited, Superb Choice International Limited, and Toyama Holdings Limited (BVI).CASH BEGINNING OF MONTH 3,218 - 43,463 10,800 - 3 1,091 799 - 5RECEIPTS FISH OIL, FISHMEAL & FISH SALES - - 3,279 - - - - - LOANS AND ADVANCES - - - - - - - - SALE OF ASSETS - - - - - - - - INTERCOMPANY (Trustee) 75,009 - 16,985 - - - - - 9INTERCOMPANY (non-Trustee) - - - - - - - - OTHER RECEIPTS (ATTACH LIST) - - 2,499 1 - - - - T

List of Tables

Document Contents

BAKER & HOSTETLER LLP Robert A. Julian (admitted pro hac vice) David J. Richardson (admitted pro hac vice) Transamerica Pyramid Center 600 Montgomery Street, Suite 3100 San Francisco, CA 94111-2806 Telephone: 415.659.2600 Facsimile: 415.659.2601 Counsel for William A. Brandt, Jr., former Chapter 11 Trustee UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK ------------------------------------------------------------------------ : In re: : Chapter 11 : CHINA FISHERIES GROUP LIMITED (CAYMAN), : Case No.: 16-11895 (JLG) et al., : Debtors.1 : (Jointly Administered) : ------------------------------------------------------------------------ : : In re: : Chapter 11 : CFG PERU INVESTMENTS PTE. LIMITED : Case No. 16-11914 (JLG) (SINGAPORE), : Debtor. : (Jointly Administered) ------------------------------------------------------------------------ 1 The Debtors are China Fishery Group Limited (Cayman), Pacific Andes International Holdings Limited (Bermuda), N.S. Hong Investment (BVI) Limited, South Pacific Shipping Agency Limited (BVI), China Fisheries International Limited (Samoa), CFGL (Singapore) Private Limited, Chanery Investment Inc. (BVI), Champion Maritime Limited (BVI), Growing Management Limited (BVI), Target Shipping Limited (HK), Fortress Agents Limited (BVI), Ocean Expert International Limited (BVI), Protein Trading Limited (Samoa), CFG Peru Investments Pte. Limited (Singapore), Smart Group Limited (Cayman), Super Investment Limited (Cayman), Pacific Andes Resources Development Limited (Bermuda), Nouvelle Foods International Ltd., Golden Target Pacific Limited, Pacific Andes International Holdings (BVI) Limited, Zhonggang Fisheries Limited, Admired Agents Limited, Chiksano Management Limited, Clamford Holding Limited, Excel Concept Limited, Gain Star Management Limited, Grand Success Investment (Singapore) Private Limited, Hill Cosmos International Limited, Loyal Mark Holdings Limited, Metro Island International Limited, Mission Excel International Limited, Natprop Investments Limited, Pioneer Logistics Limited, Sea Capital International Limited, Shine Bright Management Limited, Superb Choice International Limited, Toyama Holdings Limited (BVI), and Pacific Andes Enterprises (Hong Kong) Limited.

1

DECLARATION OF PATRICK J. O’MALLEY IN SUPPORT OF FIRST AND FINAL FEE APPLICATION OF FORMER CHAPTER 11 TRUSTEE WILLIAM A. BRANDT, JR., FOR COMPENSATION FOR SERVICES RENDERED AS CHAPTER 11 TRUSTEE FOR THE PERIOD FROM NOVEMBER 10, 2016 THROUGH AND INCLUDING JUNE 24, 2021, AND SECOND AND FINAL APPLICATION OF FORMER CHAPTER 11 TRUSTEE WILLIAM A. BRANDT, JR., FOR REIMBURSEMENT OF EXPENSES FOR THE PERIOD MARCH 1, 2020 THROUGH AND INCLUDING JUNE 24, 2021 I, Patrick J. O’Malley, being duly sworn, depose and say: 1. I am a Senior Managing Director, and Chief Financial Officer with Development Specialists, Inc. ("DSI"), a restructuring and financial advisory firm that specializes in interim management, turnaround consulting, operational due diligence, creditor advisory services, and financial and operational restructuring. DSI maintains offices at 110 E. 42nd Street, Suite 1818, New York, New York 10017. 2. I have over thirty (30) years of experience in the practice of turnarounds and restructurings and have served in various capacities, including as a chapter 11 trustee, an examiner, a chief restructuring officer, and other similar fiduciary capacities. 3. I submit this Declaration in support of the First and Final Fee Application of Former Chapter 11 Trustee William A. Brandt, Jr., for Compensation for Services Rendered as Chapter 11 Trustee for the Period From November 10, 2016 Through and Including June 24, 2021; and (ii) Second and Final Application of Former Chapter 11 Trustee William A. Brandt, Jr., for Reimbursement of Expenses for the Period March 1, 2020 Through and Including June 24, 2021 (the “Fee Application”). I have read the Fee Application and am familiar with its contents. Except as otherwise noted, I have personal knowledge of the matters set forth herein, either directly or through professionals working at my direction, or through my representatives and advisors and, if called as a witness, I would testify competently thereto.

2

4. DSI has served as accountant to the former Chapter 11 Trustee, William A. Brandt, Jr. (the “Trustee”) appointed as Trustee for CFG Peru Investments Pte. Ltd. (Singapore) (“CFG Peru”) in the above-captioned chapter 11 case (the “Chapter 11 Case”), since November 10, 2016, and has continued to provide accounting services to Plan Administrator Michael Foreman following confirmation of the Creditor Plan Proponents' Chapter 11 Plan for CFG Peru Investments Pte. Ltd. (Singapore), Dkt. 2564 (the “Confirmed Plan”). I submit this Declaration to provide certain factual support for the Fee Application in connection with financial matters arising under the Confirmed Plan. 5. Among its terms, the Confirmed Plan provides for distribution of the Debtor’s equity interests in certain Peruvian subsidiaries defined in the Confirmed Plan as the “Peruvian Opcos,” and which are described in the Confirmed Plan as having a value of $850,000,000 (the “CFGI Equity Interests”). In addition, the Confirmed Plan provides for certain cash payments in a total amount of $211,000,000 to be made to various groups of plan proponents, creditors, interested parties, plan opponents, and their respective professionals (e.g., Ng/China Fishery Settlement, Bank of America, HSBC settlement, Interim Distribution, etc.), that total $211,000,000, as shown on Exhibit 1 hereto (“Plan Cash Disbursements”). This amount does not include a professional fee reserve that cannot be permitted to drop below $25,000,000 prior to payment of the Trustee’s commission. 6. During the Chapter 11 Case, DSI prepared Monthly Operating Reports (each an “MOR”) that the Trustee filed with the Court. Consistent with the scope of the Trustee’s duties and administration of the Debtor’s corporate assets, the MORs list disbursements made by the Debtor and each of its directly or indirectly owned subsidiaries. The total distributions recorded by the MORs from November 10, 2016 through to the end of June 2021, is $1,894,149,430 (the

3

“MOR Disbursements”). Attached hereto as Exhibit 2 is a true and correct copy of the MOR for the month of June 2021, filed by the Trustee. 7. If the statutory cap is calculated based on the three foregoing components—total MOR Distributions, the CFGI Equity Interests, and Plan Cash Disbursements, the total amount of disbursements that would form the basis of a calculation of the statutory cap under 11 U.S.C. § 326(a) would be as follows: Category of Disbursement Amount MOR Disbursements $1,894,149,430 CFGI Equity Interests $850,000,000 Plan Cash Disbursements $211,000,000 Total for Statutory Cap Calculation $2,955,149,430 8. A statutory cap based on the above disbursements totaling $2,955,149,430 results in a statutory cap of $88,677,733, as follows: Category of Distributions Amount Attributable to Statutory Cap “25 percent on the first $5,000 or less” $5,000 x 25% = $1,250 “10 percent on any amount in excess of $5,000 $45,000 x 10% = $4,500 but not in excess of $50,000” “5 percent on any amount in excess of $50,000 $950,000 x 5% = $47,500 but not in excess of $1,000,000” “reasonable compensation not to exceed 3 $2,954,149,430 x 3% = $88,624,483 percent of such moneys in excess of $1,000,000” TOTAL: $88,677,733 9. The total distributions made during the Chapter 11 Case from the bank accounts of CFG Peru (not including those of subsidiaries), on account of obligations incurred prior to plan

4

confirmation (i.e., including pre-confirmation professional fees and expenses paid per post-confirmation fee statements, but not including any Trustee reserve or commission), totals $48,556,281 (the “CFG Peru Cash Disbursements”). If the statutory cap applicable to the Trustee’s commission were calculated solely on the CFGI Equity Interests, Plan Cash Disbursements, and the CFG Peru Cash Disbursements, then the total the total amount of disbursements that would form the basis of a calculation of the statutory cap under 11 U.S.C. § 326(a) would be as follows: Category of Disbursement Amount CFG Peru Cash Disbursements $48,556,281 CFGI Equity Interests $850,000,000 Plan Cash Disbursements $211,000,000 Total for Statutory Cap Calculation $1,109,556,281 10. A statutory cap based on the above disbursements totaling $1,109,556,281 results in a statutory cap of $33,309,938, as follows: Category of Distributions Amount Attributable to Statutory Cap “25 percent on the first $5,000 or less” $5,000 x 25% = $1,250 “10 percent on any amount in excess of $5,000 $45,000 x 10% = $4,500 but not in excess of $50,000” “5 percent on any amount in excess of $50,000 $950,000 x 5% = $47,500 but not in excess of $1,000,000” “reasonable compensation not to exceed 3 $1,108,556,281 x 3% = $33,256,688 percent of such moneys in excess of $1,000,000” TOTAL: $33,309,938

5

6

EXHIBIT 1 Breakdown of Plan Cash Disbursements: Category Payment Amount Ng/China Fishery Settlement $25,000,000 Work Fees $13,400,000 Consent Fees $33,000,000 AHG Professional Parties Fees $15,000,000 HSBC Professional Fees $5,500,000 Intercompany Netting: Bank of America, NA $31,000,000 Intercompany Netting: Standard Chartered Bank $7,100,000 Intercompany Netting: CFGL Administrative Expenses $6,000,000 Interim Distribution to Creditors $75,000,000 Total: $211,000,000

7

EXHIBIT 2 June 2021 Monthly Operating Report

8

BAKER & HOSTETLER LLP Robert A. Julian (admitted pro hac vice) David J. Richardson (admitted pro hac vice) Transamerica Pyramid Center 600 Montgomery Street, Suite 3100 San Francisco, CA 94111-2806 Telephone: 415.659.2600 Facsimile: 415.659.2601 Counsel for William A. Brandt, Jr., in his individual capacity UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK ------------------------------------------------------------------------ : In re: : Chapter 11 : CHINA FISHERIES GROUP LIMITED (CAYMAN), : Case No.: 16-11895 (JLG) et al., : Debtors.1 : (Jointly Administered) : ------------------------------------------------------------------------ : : Chapter 11 In re: : : Case No. 16-11914 (JLG) CFG Peru Investments Pte. Limited (Singapore), : Debtor. : (Jointly Administered) ------------------------------------------------------------------------ NOTICE OF FILING OF MONTHLY OPERATING REPORT FOR JUNE 2021 PLEASE TAKE NOTICE that William A. Brandt, Jr., in his capacity as chapter 11 trustee (the “Chapter 11 Trustee”) of CFG Peru Investments Pte. Limited (Singapore) (“CFG 1 The Debtors are China Fishery Group Limited (Cayman), Pacific Andes International Holdings Limited (Bermuda), N.S. Hong Investment (BVI) Limited, South Pacific Shipping Agency Limited (BVI), China Fisheries International Limited (Samoa), CFGL (Singapore) Private Limited, Chanery Investment Inc. (BVI), Champion Maritime Limited (BVI), Growing Management Limited (BVI), Target Shipping Limited (HK), Fortress Agents Limited (BVI), Ocean Expert International Limited (BVI), Protein Trading Limited (Samoa), CFG Peru Investments Pte. Limited (Singapore), Smart Group Limited (Cayman), Super Investment Limited (Cayman), Pacific Andes Resources Development Limited (Bermuda), Nouvelle Foods International Ltd., Golden Target Pacific Limited, Pacific Andes International Holdings (BVI) Limited, Zhonggang Fisheries Limited, Admired Agents Limited, Chiksano Management Limited, Clamford Holding Limited, Excel Concept Limited, Gain Star Management Limited, Grand Success Investment (Singapore) Private Limited, Hill Cosmos International Limited, Loyal Mark Holdings Limited, Metro Island International Limited, Mission Excel International Limited, Natprop Investments Limited, Pioneer Logistics Limited, Sea Capital International Limited, Shine Bright Management Limited, Superb Choice International Limited, and Toyama Holdings Limited (BVI).

9

Peru Singapore” or the “Debtor”) in the above-captioned chapter 11 cases, pursuant to his post-confirmation duties prescribed by 11 U.S.C. § 1106(a)(7), hereby files the Debtor’s Monthly Operating Report, attached hereto as Exhibit A, for the month of June 2021. PLEASE TAKE FURTHER NOTICE that Baker & Hostetler LLP, counsel to William A. Brandt, Jr., in his individual capacity, is assisting the Chapter 11 Trustee with the filing of this report for this limited purpose, as the Chapter 11 Trustee’s counsel engaged in the Debtor’s chapter 11 case has ceased to serve as counsel for the Chapter 11 Trustee, and has assumed a similar role for the Plan Administrator. Dated: San Francisco, California Respectfully submitted, July 29, 2021 BAKER & HOSTETLER LLP By: /s/ David J. Richardson Robert Julian (admitted pro hac vice) rjulian@bakerlaw.com David J. Richardson (admitted pro hac vice) drichardson@bakerlaw.com Transamerica Pyramid Center 600 Montgomery Street, Suite 3100 San Francisco, CA Telephone: 415.659.2600 Facsimile: 415.659.2601 Attorneys for William A. Brandt, Jr., in his individual capacity

10

EXHIBIT A MONTHLY OPERATING REPORT FOR JUNE 2021

11

12

CFG Peru Investments Pte. Limited (Singapore) Case No. 16-11914 Debtor Reporting Period: 6/1/2021 -6/30/2021 Note 1 The Monthly Operating Report includes activity for the following: Bankruptcy Debtor Legal Name AKA Case No. CFG Investment S.A.C. (Peru) CFGI n/a CFG Peru Investments Pte.Ltd. (Singapore) CFG Peru 16-11914 China Fishery Group Limited (HK) CFGL HK n/a Consorcio Vollmacht S.A.C. (Peru) Consorcio Vollmacht n/a Copeinca AS (Norway) Copeinca Norway n/a Copeinca International SLU (Spain) Copeinca Spain n/a Corporacion Pesquera Frami S.A.C. (Peru) Corporacion Pesquera Frami n/a Corporacion Pesquera Inca S.A.C. (Peru) Copeinca n/a Inmobiliaria Gainesville S.A.C. (Peru) Inmobiliaria Gainesville n/a Inmobiliaria Y Constructora Pahk S.A.C. Inmobiliaria Pahk n/a Inversiones Pesquera West S.A.C. (Peru) Inversiones Pesquera West n/a J. Wiludi & Asociadzos Consultoras en Pesca J. Wiludi n/a S.A.C. (Peru) Macro Capitales S.A. (Panama) Macro Capitales n/a Protein Trading Limited (Samoa) Protein Trading 16-11923 Sustainable Fishing Resources S.A.C. (Peru) SFR n/a Sustainable Pelagic Fishery S.A.C. (Peru) Sustainable Pelagic Fishery n/a The Monthly Operating Report ("MOR") filed by CFG Peru Investments Pte. Ltd. ("CFG Peru") and its subsidiaries (the "CFG Peru Singapore Subsidiaries" and collectively with CFG Peru, the "CFG Peru Entities") is limited in scope, covers a limited time and has been prepared by the Chapter 11 Trustee with the assistance of the Chapter 11 Trustee's advisors solely for the purpose of complying with the reporting requirements of the United States Bankruptcy Code (the "Bankruptcy Code"). Note 2 On November 10, 2016, the U.S. Trustee sought approval of William A. Brandt, Jr., as the Chapter 11 Trustee of CFG Peru [Dkt. No. 218]. On that same date, the Court entered an order approving the selection of Mr. Brandt as the Chapter 11 Trustee. [Dkt. No. 219] Note 3 Meyer, Suozzi, English & Klein, P.C. filed MORs on behalf of CFG Peru and Protein Trading Limited ("Protein Trading") through January 2017. The Chapter 11 Trustee has refiled the MORs for the time period covering November 10, 2016 through January 31, 2017. The Chapter 11 Trustee has taken responsibility for filing future MORs for CFG Peru and Protein Trading. Note 4 The financial information contained in the MOR is preliminary and unaudited and, as such, may be subject to revision. The information in the MOR should not be viewed as indicative of future results. The Chapter 11 Trustee cannot independently verify certain financial data. The financial statements, schedules and explanations in this MOR are subject to ongoing investigation and review by the Chapter 11 Trustee, the results of which may necessitate adjustments that may have a material impact on the financial statements and schedules taken as a whole. Each item is subject to reclassification, re-characterization, and/or adjustment, and the Chapter 11 Trustee reserves all rights with respect to the amount, classification, characterization and explanation of each item reported herein. Nothing set forth in this MOR shall be deemed a waiver of the Chapter 11 Trustee's right to challenge the amount, classification or characterization and/or classification of any asset, liability or equity interest. Copies of the financial statements or schedules are available for inspection upon request by the Office of the United States Trustee.

13

BANK ACCOUNTS in USD 000's DEBTOR CFG Peru Singapore Subsidiaries Sustainable Protein Trading Inmobilaria Y CFG Peru Sustainable CFG Inmobilaria J. Wiludi & China Fishery CFG TOTAL OF Fishing Limited Constructora Investments Pte. Pelagic Fishery Investment Gainesville Asociados Group Limited Investments CURRENT Resources (Samoa) Case Pahk S.A.C. Ltd. (Singapore) S.A.C. (Peru) S.A.C. (Peru) S.A.C. (Peru) S.A.C. (Peru) (HK) Shanghai Ltd. (USD)S.A.C. (Peru) No. 16-11923 (Peru) CASH BEGINNING OF MONTH 3,218 - 43,463 10,800 - 3 1,091 799 - 5RECEIPTS FISH OIL, FISHMEAL & FISH SALES - - 3,279 - - - - - LOANS AND ADVANCES - - - - - - - - SALE OF ASSETS - - - - - - - - INTERCOMPANY (Trustee) 75,009 - 16,985 - - - - - 9INTERCOMPANY (non-Trustee) - - - - - - - - OTHER RECEIPTS (ATTACH LIST) - - 2,499 1 - - - - TOTAL RECEIPTS 75,009 - 22,763 1 - - - - - 9DISBURSEMENTS NET PAYROLL - - (3,083) - - - - - (PAYROLL TAXES - - - - - - - - SALES, USE, & OTHER TAXES - - (901) - - - - - FISHING RIGHTS PAYMENT - - - - - - - - JUDICIAL RETENTION - - - - - - - - SUPPLIERS - - (24,444) - (0) - (44) - (2 SECURED/ RENTAL/ LEASES - - - - - - - - INSURANCE - - - - - - - - ADMINISTRATIVE (3) - (505) (165) (0) (0) (0) - SELLING - - (14) - - - - - INTERCOMPANY (Trustee) - - (32,026) - - - - - (3INTERCOMPANY (non-Trustee) - - - - - - - - OTHER - - - (9,069) - - - - ( OWNER DRAW * - - - - - - - - PROFESSIONAL FEES (10,571) - - - - - - - (1U.S. TRUSTEE QUARTERLY FEES (250) - - - - - - - COURT COSTS - - - - - - - - TOTAL DISBURSEMENTS (10,825) - (60,973) (9,234) - (0) (0) (44) - (8NET CASH FLOW 64,184 - (38,210) (9,234) - (0) (0) (44) - 1Less: CFG Peru Singapore (1 Subsidiaries' Cash CASH – END OF MONTH 67,402 - 5,253 1,566 - 3 1,091 755 - 7*COMPENSATION TO SOLE PROPRIETORS FOR SERVICES RENDERED TO BANKRUPTCY ESTATE[1] The "Trustee" and "non-Trustee" designations refer to entities controlled by William A. Brandt, Jr. as Chapter 11 Trustee of CFG Peru Investments Pte. Ltd. (Singapore). THE FOLLOWING SECTION MUST BE COMPLETED DISBURSEMENTS FOR CALCULATING U.S. TRUSTEE QUARTERLY FEES: (FROM CURRENT MONTH ACTUAL COLUMN)in USD 000's TOTAL DISBURSEMENTS (Debtor + CFG Peru 197,404 Singapore Subsidiaries) LESS: INTERCOMPANY TRANSFERS (109,023) PLUS: ESTATE DISBURSEMENTS MADE BY - OUTSIDE SOURCES (i.e. from escrow accounts) TOTAL DISBURSEMENTS FOR CALCULATING U.S. TRUSTEE QUARTERLY 88,381 FEES

14

BANK ACCOUNTS in USD 000's CFG Peru Singapore Subsidiaries Copeinca Corporacion Macro Corporacion Consorcio Inversiones Copeinca AS TOTAL OF ALL International Pesquera Inca Capitales S.A. Pesquera Frami Vollmacht Pesqueras West ADJSTMTS(Norway) ACCTS (USD) SLU (Spain) S.A.C. (Peru) (Panama) S.A.C. (Peru) S.A.C. (Peru) S.A.C. (Peru)CASH BEGINNING OF MONTH - - 135,540 - 2 - - (191,697) 3,218 RECEIPTS FISH OIL, FISHMEAL & FISH SALES - - 10,432 - - - - 13,711 LOANS AND ADVANCES - - - - - - - - SALE OF ASSETS - - - - - - - - INTERCOMPANY (Trustee) - - 17,023 - - - - 109,017 INTERCOMPANY (non-Trustee) - - - - - - - - OTHER RECEIPTS (ATTACH LIST) - - 521 - - - - 3,020 TOTAL RECEIPTS - - 27,976 - - - - 125,749 DISBURSEMENTS NET PAYROLL - - (5,173) - - - - (8,257)PAYROLL TAXES - - - - - - - - SALES, USE, & OTHER TAXES - - (1,797) - - - - (2,697)FISHING RIGHTS PAYMENT - - - - - - - - JUDICIAL RETENTION - - - - - - - - SUPPLIERS - - (31,325) - - - - (55,813)SECURED/ RENTAL/ LEASES - - - - - - - - INSURANCE - - - - - - - - ADMINISTRATIVE - - (990) - (0) - - (1,664) SELLING - - (46) - - - - (61) INTERCOMPANY (Trustee) - - (76,997) - - - - (109,023)INTERCOMPANY (non-Trustee) - - - - - - - - OTHER - - - - - - - (9,069) OWNER DRAW * - - - - - - - - PROFESSIONAL FEES - - - - - - - (10,571)U.S. TRUSTEE QUARTERLY FEES - - - - - - - (250)COURT COSTS - - - - - - - - TOTAL DISBURSEMENTS - - (116,329) - (0) - - (197,404)NET CASH FLOW - - (88,353) - (0) - - (71,655) Less: CFG Peru Singapore 135,840 135,840 Subsidiaries' Cash CASH – END OF MONTH - - 47,187 - 2 - - (55,857) 67,402 * COMPENSATION TO SOLE PROPRIETORS FOR SERVICES RENDERED TO BANKRUPTCY ESTATE[1] The "Trustee" and "non-Trustee" designations refer to entities controlled by William A. Brandt, Jr. as Chapter 11 Trustee of CFG Peru Investments Pte. Ltd. (Singapore). [2] The variance in the cash balance between the above statement and the bank reconciliation is due to cumulative exchange rate differences

15

Debtor Reporting Period: 6/1/2021 -6/30/2021 June 1 through June 30 Case-to-Date Receipts [1] Disbursements [1] Receipts [1] Disbursements [1]-11914 CFG Peru Investments Pte. Ltd. (Singapore) $ 16,731,483 $ (88,381,138) $ 2 ,165,344,191 $ (1,894,149,43-11923 Protein Trading Limited (Samoa) - - - - Total Disbursements $ 16,731,483 $ (88,381,138) $ 2 ,165,344,191 $ (1,894,149,43] Receipts and disbursements are net of Trustee-controlled intercompany activity.

16

In re CFG Peru Investments Pte. Limited (Singapore) Case No. 16-11914 Debtor Reporting Period: 6/1/2021 -6/30/2021 BANK RECONCILIATIONS Continuation Sheet for MOR-1 A bank reconciliation must be included for each bank account. The debtor's bank reconciliation may be substituted for this page. (Bank account numbers may be redacted to last four numbers.)DEBTOR CFG Peru Singapore Subsidiaries in USD 000's Sustainable Protein Trading Inmobilaria Y CFG Peru Sustainable Inmobilaria J. Wiludi & China Fishery CFG Investment Fishing Limited Constructora Investments Pte. Pelagic Fishery Gainesville Asociados Group Limited S.A.C. (Peru) Resources (Samoa) Case Pahk S.A.C. Ltd. (Singapore) S.A.C. (Peru) S.A.C. (Peru) S.A.C. (Peru) (HK)S.A.C. (Peru) No. 16-11923 (Peru) BALANCE PER 67,402 - 4,980 1,416 2 1,039 752 BOOKS (USD) BANK BALANCE 67,402 - 4,980 1,416 2 1,039 745 (+) DEPOSITS IN - - - - - - - TRANSIT (ATTACH LIST) (-) OUTSTANDING - - - - - - - CHECKS (ATTACH LIST): OTHER (ATTACH - - (1) - - - 7 EXPLANATION) ADJUSTED BANK 67,402 - 4,979 1,416 - 2 1,039 752 BALANCE * *"Adjusted Bank Balance" must equal "Balance per Books" DEPOSITS IN TRANSIT Date Amount CHECKS OUTSTANDING Ck. # Amount OTHER Other activity is net amount of credits and debits recorded by the bank but not yet recorded on the books. Detail for the individual bank accounts is not included, all account balances and reconciling activity has been converted to US dollars. FORM MOR-1 BR

17

In re CFG Peru Investments Pte. Limited (Singapore) Case No. 16-11914 Debtor Reporting Period: 6/1/2021 -6/30/2021 BANK RECONCILIATIONS Continuation Sheet for MOR-1 A bank reconciliation must be included for each bank account. The debtor's bank reconciliation may be substituted for this page. (Bank account numbers may be redacted to last four numbers.)in USD 000's Copeinca Corporacion Macro Corporacion Consorcio Inversiones Copeinca AS International Pesquera Inca Capitales S.A. Pesquera Frami Vollmacht Pesqueras West (Norway) SLU (Spain) S.A.C. (Peru) (Panama) S.A.C. (Peru) S.A.C. (Peru) S.A.C. (Peru)BALANCE PER - - 46,315 - 0 - - BOOKS (USD) BANK BALANCE - - 21,315 - 0 - - (+) DEPOSITS IN - - - - - - - TRANSIT (ATTACH LIST) (-) OUTSTANDING - - - - - - - CHECKS (ATTACH LIST): OTHER (ATTACH - - 25,000 - - - - EXPLANATION) ADJUSTED BANK - - 46,315 - 0 - - BALANCE * *"Adjusted Bank Balance" must equal "Balance per Books" DEPOSITS IN TRANSIT Date Amount CHECKS OUTSTANDING Ck. # Amount OTHER Other activity is net amount of credits and debits recorded by the bank but not yet recorded on the books. Detail for the individual bank accounts is not included, all account balances and reconciling activity has been converted to US dollars. FORM MOR-1 BR 2

18

STATEMENT OF OPERATIONS (Income Statement) The Statement of Operations is to be prepared on an accrual basis. The accrual basis of accounting recognizes revenue when it is realized and expenses when they are incurred, regardless of when cash is actually received or paid. DEBTOR CFG Peru Singapore Subsidiaries in USD 000's Inmobilaria Y CFG Peru Sustainable Sustainable Protein Trading Inmobilaria J. Wiludi & China FCFG Investment Constructora Investments Pte. Pelagic Fishery Fishing Resources Limited (Samoa) Gainesville S.A.C. Asociados S.A.C. Group LS.A.C. (Peru) Pahk S.A.C. Ltd. (Singapore) S.A.C. (Peru) S.A.C. (Peru) Case No. 16-11923 (Peru) (Peru) (H(Peru) REVENUES Net Revenue - - 19,532 - - - - - Cost of Goods Sold - - ( 15,210) - - - - - Gross Profit - - 4,323 - - - - - OPERATING EXPENSES Personnel - - 167 - - - - - Selling & Administrative Expenses - 0 1,500 0 - 0 0 0 Other Selling, General & Administrative Expenses 3 - 64 - - 38 - - Other Operating Expenses - - 850 5 - 0 0 44 Taxes - - 0 - - - - - Total Operating Expenses Before Depreciation 3 0 2,581 5 - 38 0 44 Depreciation / Amortization - - 42 - - - - - Net Profit (Loss) Before Other Income & Expenses ( 3) ( 0) 1,700 ( 5) - ( 38) ( 0) ( 44) OTHER INCOME AND EXPENSES Ordinary Course Sale of Fixed Assets (net) - - ( 1) - - - - - Income from Operation & Administrative Services - - ( 63) - - - - rendered to CFG / COP Impairment Reversal (Income) / Loss - - - - - - - - Logistic Service Income (net) - - - - - - - - Contingency Recovery Income - - 12,026 - - - - - Gain on Sale of Supplies - - ( 721) - - - - - Interest Income - - ( 1) ( 1) - - - - Interest Income - Related - - ( 920) ( 50) - - - - Interest Expense - - 4,263 - - - - - Interest Expense - Related 501 - - - - - - - Other Financial Expense - - 292 - - - - - Exchange Difference - ( 0) 63 22 - 0 0 0 Non-Operating Units Expenses (incl Depreciation) - - 61 - - - - - Other Income (attach schedule) - - ( 30) - - - - - Net Profit (Loss) Before Reorganization Items ( 504) 0 ( 13,268) 23 - ( 39) ( 0) ( 44) REORGANIZATION ITEMS Professional Fees ( 10,571) - - - - - - - U. S. Trustee Quarterly Fees ( 250) - - - - - - - Interest Earned on Accumulated Cash from Chapter 11 - - - - - - - - (see continuation sheet) Gain (Loss) from Sale of Equipment - - - - - - - - Other Reorganization Expenses (attach schedule) - - - - - - - - Total Reorganization Expenses ( 10,821) - - - - - - - Income Taxes - Current - - ( 83) - - - - - Income Taxes - Deferred - - ( 3,363) - - - - - Net Profit (Loss) ( 11,326) 0 ( 16,714) 23 - ( 39) ( 0) ( 44) *"Insider" is defined in 11 U.S.C. Section 101(31). BREAKDOWN OF “OTHER” CATEGORY OTHER OPERATIONAL EXPENSES Past period expenses - Freight expenses 14 Loss expenses (insurance) 1 Other operating expenses 835 OTHER OPERATIONAL EXPENSES TOTAL 850 OTHER INCOME Rentals (2) Other income (14) Recovery of provisions - Loss recovery (insurance) - Freight reimbursement (14) OTHER INCOME TOTAL (30)

19

STATEMENT OF OPERATIONS (Income Statement) The Statement of Operations is to be prepared on an accrual basis. The accrual basis of accounting recognizes revenue when it is realized and expenses when they are incurred, regardless of when cash is actually received or paid. in USD 000's Copeinca Corporacion Corporacion Consorcio Inversiones Copeinca AS Macro Capitales TOTAL International SLU Pesquera Inca Pesquera Frami Vollmacht S.A.C. Pesqueras West (Norway) S.A. (Panama) (CONSOLIDATIN (Spain) S.A.C. (Peru) S.A.C. (Peru) (Peru) S.A.C. (Peru) REVENUES Net Revenue - - 3 8,679 - - - - 58,2Cost of Goods Sold - - (26,805) - - - - (42,0Gross Profit - - 1 1,874 - - - - 1 6,1OPERATING EXPENSES Personnel - - 913 - - - - 1,0Selling & Administrative Expenses 15 - 2,284 - 0 0 0 3,8Other Selling, General & Administrative Expenses - - 121 - - - - 2Other Operating Expenses - - 850 - 0 - - 1,74Taxes - - 7 - - - - Total Operating Expenses Before Depreciation 15 - 4,174 - 0 0 0 6 ,8Depreciation / Amortization - - 36 - - - - Net Profit (Loss) Before Other Income & Expenses ( 15) - 7,664 - ( 0) ( 0) ( 0) 9 ,2OTHER INCOME AND EXPENSES Ordinary Course Sale of Fixed Assets (net) - - 22 - - - - Income from Operation & Administrative Services - - ( 50) - - - (1rendered to CFG / COP Impairment Reversal (Income) / Loss - - - - - - - Logistic Service Income (net) - - - - - - - Contingency Recovery Income - - 644 - - - - 12,6Gain on Sale of Supplies - - ( 971) - - - - (1,6Interest Income - - ( 9) - - - - (Interest Income - Related - - ( 142) - - - - (1,1Interest Expense - - 3 - - - - 4,26Interest Expense - Related - 142 469 - - - - 1,11Other Financial Expense - - 33 - - - - 3Exchange Difference 1,755 ( 274) 207 - ( 2) ( 0) ( 0) 1,77Non-Operating Units Expenses (incl Depreciation) - - 68 - - - - 1Other Income (attach schedule) - - ( 58) - - - - (Net Profit (Loss) Before Reorganization Items ( 1,769) 131 7,450 - 1 0 ( 0) (8,0REORGANIZATION ITEMS Professional Fees - - - - - - - (10,5U. S. Trustee Quarterly Fees - - - - - - - (2Interest Earned on Accumulated Cash from Chapter 11 - - - - - - - (see continuation sheet) Gain (Loss) from Sale of Equipment - - - - - - - Other Reorganization Expenses (attach schedule) - - - - - - - Total Reorganization Expenses - - - - - - - (10,8Income Taxes - Current - - ( 2,229) - - - - (2,3Income Taxes - Deferred - - ( 72) - - - - (3,4Net Profit (Loss) ( 1,769) 131 5,150 - 1 0 ( 0) (24,5*"Insider" is defined in 11 U.S.C. Section 101(31). BREAKDOWN OF “OTHER” CATEGORY OTHER OPERATIONAL EXPENSES Past period expenses 67 Freight expenses - Loss expenses (insurance) 166 Other operating expenses 616 OTHER OPERATIONAL EXPENSES TOTAL 850 OTHER INCOME Rentals 65 Other income (33) Recovery of provisions - Loss recovery (insurance) (91) Freight reimbursement - OTHER INCOME TOTAL (58)

20

BALANCE SHEET he Balance Sheet is to be completed on an accrual basis only. Pre-petition liabilities must be classified separately from post-petition obligations. DEBTOR CFG Peru Singapore Subsidiaries n USD 000's Inmobilaria Y CFG Peru Sustainable Sustainable Protein Trading Inmobilaria J. Wiludi & China FCFG Investment Constructora Investments Pte. Pelagic Fishery Fishing Resources Limited (Samoa) Gainesville S.A.C. Asociados S.A.C. Group LS.A.C. (Peru) Pahk S.A.C. Ltd. (Singapore) S.A.C. (Peru) S.A.C. (Peru) Case No. 16-11923 (Peru) (Peru) (H(Peru) ASSETS BOOK VALUE AT END OF CURRENT REPORTING MONTH* URRENT ASSETS ash and Equivalents 67,402 - 5,010 1,416 - 2 1,039 752 ccounts Receivable - Trade - - 12,128 - - - - - ccounts Receivable - Other - 73 11,264 967 - 83 34 117 ccounts Receivable - Related Parties (Trustee) [1] 171 - 277,462 16,899 - - - 527 ccounts Receivable - Related Parties (Non-Trustee) [1] 1 - 1,076 7,013 - - - 2,418 nventories - - 44,667 - - - - - upplies & Spare Parts & Other Assets - - 4,288 - - 3,342 - - eferred Expenses 17,851 - 20,916 - - - - - OTAL CURRENT ASSETS 85,425 73 376,812 26,295 - 3,427 1,073 3,814 ROPERTY & EQUIPMENT roperty, Plant & Equipment - - 77,610 - - - - - ishing & Plant Permits - - 224,867 - - - - - oans Receivable - Related Parties LT (Trustee) [1] - - 165,563 2,819 19,943 - - 6 oans Receivable - Related Parties LT (Non-Trustee) [1] - - 16,670 2,070 16,384 - - 8 nvestments in Associates & Subs 857,932 - 797,095 2 - 0 - - oodwill & Other Intangible Assets - - 90,278 - - - - - OTAL PROPERTY & EQUIPMENT 857,932 - 1,372,083 4,891 36,327 0 - 13 OTAL ASSETS 943,357 73 1,748,895 31,186 36,327 3,427 1,073 3,827 LIABILITIES AND OWNER EQUITY IABILITIES ccounts Payable - Trade 25 - 16,284 0 - 0 0 1 ccounts Payable - Related Parties (Trustee) [1] - 43 128,410 2 - 0 11 25 ccounts Payable - Related Parties (non-Trustee) [1] 3 - 14 - - - - - urrent Portion of Borrowings (3rd Parties) - - 1,085,510 353 - - - 2 urrent Portion of Lawsuits - - 3,884 - - - - - ther Accounts Payable 0 98 25,922 0 - 1 - 14,000 oans Payable - Related Parties (Trustee) [1] 146,272 7 2,784 6 6,821 3,830 67 0 oans Payable - Related Parties (non-Trustee) [1] 781,430 5,857 57,672 22,161 6,008 - - 0 ong Term Borrowings (3rd Parties) - - - - - - - - eferred Income Tax - - - - - - - - ontingencies - - - 3 - - - - OTAL LIABILITIES 927,730 6,004 1,320,480 22,525 12,829 3,831 78 14,028 169WNERS' EQUITY hare Capital 0 6,743 774,500 76,685 0 0 1,002 1 hare Premium - - - - - - - - dditional Share Capital - - - - - - - - nvestment Shares - - - - - - - - ther Reserves 83,427 - - - - - - - umulative Translation Adjustment - - - - - - - - etained Earnings (67,802) (12,674) (346,085) (68,024) 23,498 (405) (7) (10,202) ET OWNERS’ EQUITY 15,625 (5,931) 428,416 8,661 23,498 (405) 995 (10,201) OTAL LIABILITIES AND OWNERS' EQUITY 943,356 73 1,748,895 31,186 36,327 3,427 1,073 3,827 "Insider" is defined in 11 U.S.C. Section 101(31). 1] The "Trustee" and "non-Trustee" designations refer to entities controlled by William A. Brandt, Jr. as Chapter 11 Trustee of CFG Peru Investments Pte. Ltd. (Singapore). 2] Pursuant to the 2016 audit, an adjustment was made to CFG Investment S.A.C. (Peru)'s retained earnings related to accrued interest for the Senior Notes and other third party loans.

21

BALANCE SHEET The Balance Sheet is to be completed on an accrual basis only. Pre-petition liabilities must be classified separately from post-petition obligations. in USD 000's Copeinca Corporacion Corporacion Consorcio Inversion Copeinca AS Macro Capitales International SLU Pesquera Inca Pesquera Frami Vollmacht S.A.C. Pesqueras (Norway) S.A. (Panama) (Spain) S.A.C. (Peru) S.A.C. (Peru) (Peru) S.A.C. (Pe ASSETS BOOK VALUE AT END OF CURRENT REPORTING MONTH* CURRENT ASSETS Cash and Equivalents 0 - 46,397 1 0 - Accounts Receivable - Trade - - 28,738 - - - Accounts Receivable - Other - - 24,105 - 5 10 Accounts Receivable - Related Parties (Trustee) [1] - - 123,038 - - - Accounts Receivable - Related Parties (Non-Trustee) [1] - - - - - - Inventories - - 82,591 - - - Supplies & Spare Parts & Other Assets - - 6,571 - - - Deferred Expenses - - 523 - - - TOTAL CURRENT ASSETS 0 - 311,962 1 5 10 PROPERTY & EQUIPMENT Property, Plant & Equipment - - 158,308 - - - Fishing & Plant Permits - - 70,470 - - - Loans Receivable - Related Parties LT (Trustee) [1] 46,400 - 55,623 - - - Loans Receivable - Related Parties LT (Non-Trustee) [1] 79,769 - 92,057 - - - Investments in Associates & Subs 290,887 109,194 1,957 - - - Goodwill & Other Intangible Assets - - 69,774 - - - TOTAL PROPERTY & EQUIPMENT 417,056 109,194 448,189 - - TOTAL ASSETS 417,056 109,194 760,151 1 5 10 LIABILITIES AND OWNER EQUITY LIABILITIES Accounts Payable - Trade - 6 30,461 - - - Accounts Payable - Related Parties (Trustee) [1] - - 156,313 - 25 32 Accounts Payable - Related Parties (non-Trustee) [1] - - 34 - - - Current Portion of Borrowings (3rd Parties) - - - - - - Current Portion of Lawsuits - - 5,548 - - - Other Accounts Payable - - 24,322 - - 8 Loans Payable - Related Parties (Trustee) [1] 1,549 97,142 164,420 - 165 30 Loans Payable - Related Parties (non-Trustee) [1] - - 428 - - - Long Term Borrowings (3rd Parties) - - - - - - Deferred Income Tax 2,410 - 26,441 - - - Contingencies - - - - - - TOTAL LIABILITIES 3,959 97,148 407,966 - 191 70 OWNERS' EQUITY Share Capital 65,891 1,332 157,002 - 0 0 Share Premium 354,322 14,135 - - - - Additional Share Capital - - 4,199 - - - Investment Shares - - 18 - - - Other Reserves - 266 33,343 - 0 - Cumulative Translation Adjustment 8,244 - 3,448 - - - Retained Earnings (15,360) ( 3,688) 154,175 - ( 186) ( 61) NET OWNERS’ EQUITY 413,097 12,045 352,185 - (186) (60) TOTAL LIABILITIES AND OWNERS' EQUITY 417,056 109,194 760,151 - 5 10 *"Insider" is defined in 11 U.S.C. Section 101(31). [1] The "Trustee" and "non-Trustee" designations refer to entities controlled by William A. Brandt, Jr. as Chapter 11 Trustee of CFG Peru Investments Pte. LFORM MOR-3 RECAP 2

22

n re CFG Peru Investments Pte. Limited (Singapore) Case No. 16-11914 Debtor Reporting Period: 6/1/2021 -6/30/2021 STATUS OF POST-PETITION TAXES The beginning tax liability should be the ending liability from the prior month or, if this is the first report, the amount should be zero. Attach photocopies of IRS Form 6123 or payment receipt to verify payment or deposit of federal payroll taxes. Attach photocopies of any tax returns filed during the reporting period. Amount Withheld Check # or Federal Beginning Tax and/or Accrued Amount Paid Date Paid EFT Ending TaxWithholding FICA-Employee - FICA-Employer - Unemployment - Income - - Other:_____________ - - Total Federal Taxes - - - - - -State and Local Withholding - Sales - Excise - Unemployment - Real Property - -Personal Property - -Other: - - Total State and Local - - - - -Total Taxes - - - - - -SUMMARY OF UNPAID POST-PETITION DEBTS Attach aged listing of accounts payable. Number of Days Past Due 0-30 31-60 61-90 Over 91 Total Accounts Payable Wages Payable Taxes Payable Rent/Leases-Building Rent/Leases-Equipment Secured Debt/Adequate Protection Payments Professional Fees Amounts Due to Insiders Other: Vacation Other:______________ Total Post-petition Debts - Explain how and when the Debtor intends to pay any past due post-petition debts. FORM MOR-4

23

In re CFG Peru Investments Pte. Limited (Singapore) Case No. 16-11914 Debtor Reporting Perio6/1/2021 -6/30/2021 ACCOUNTS RECEIVABLE RECONCILIATION AND AGING Accounts Receivable Reconciliation Amount Total Accounts Receivable at the beginning of the reporting periodPlus: Amounts billed during the period Less: Amounts collected during the period Total Accounts Receivable at the end of the reporting periodAccounts Receivable Aging 0-30 Days 31-60 Days 61-90 Days 91+ Days Total0 - 30 days old 31 - 60 days old 61 - 90 days old 91+ days old Total Accounts Receivable - Less: Bad Debts (Amount considered uncollectible) Net Accounts Receivable TAXES RECONCILIATION AND AGING Taxes Payable 0-30 Days 31-60 Days 61-90 Days 91+ Days Total0 - 30 days old 31 - 60 days old 61 - 90 days old 91+ days old Total Taxes Payable Total Accounts Payable

24

PAYMENTS TO INSIDERS AND PROFESSIONALS Of the total disbursements shown on the Cash Receipts and Disbursements Report (MOR-1) list the amount paid to insiders (as defined in Section 101(31) (A)-(F) of the U.S. Bankruptcy Code) and to professionals. For payments to insiders, identify the type of compensation paid(e.g. Salary, Bonus, Commissions, Insurance, Housing Allowance, Travel, Car Allowance, Etc.). Attach additional sheets if necessary. INSIDERS [1] TOTAL PAID TO PAYOR PAYEE TYPE AMOUNT PAID (USD) DATE [2] CFG Investment S.A.C. (Peru) Inmobilaria Y Trustee-controlled $ 7,407Constructora Pahk S.A.C. (Peru) CFG Investment S.A.C. (Peru) J. Wiludi & Trustee-controlled $ 51,169Asociados S.A.C. (Peru) CFG Investment S.A.C. (Peru) Sustainable Fishing Trustee-controlled $ 2,646,080Resources SAC CFG Investment S.A.C. (Peru) Sustainable Pelagic Trustee-controlled $ 9,720Fishery S.A.C. (Peru) CFG Investment S.A.C. (Peru) Corporacion Trustee-controlled 1 7,023,028 $ 189,418,329Pesquera Inca S.A.C. (Peru) CFG Investment S.A.C. (Peru) Corporacion Trustee-controlled $ 4,246,496Pesquera Frami S.A.C. (Peru) CFG Investment S.A.C. (Peru) CFG Peru Trustee-controlled 1 5,003,407 $ 51,553,407Investments Pte/ Ltd. (Singapore) CFG Investment S.A.C. (Peru) Consorcio Trustee-controlled $ 846Vollmacht S.A.C. (Peru) CFG Investment S.A.C. (Peru) Peru Springfield Non Trustee- $ 1,258Investment S.A.C. controlled CFG Investment S.A.C. (Peru) Spring Group Non Trustee- $ 1,258Investment S.A.C. controlled Corporacion Pesquera Inca CFG Investment Trustee-controlled 1 6,985,384 $ 256,689,200S.A.C. (Peru) S.A.C. Corporacion Pesquera Inca CFG Peru Trustee-controlled 6 0,005,599 $ 60,005,599S.A.C. (Peru) Investments Pte/ Ltd. (Singapore) Corporacion Pesquera Inca J. Wiludi & Trustee-controlled $ 1,127,086S.A.C. (Peru) Asociados S.A.C. (Peru) Corporacion Pesquera Inca Copeinca ASA Trustee-controlled $ 2,022,368S.A.C. (Peru) Corporacion Pesquera Inca Sustainable Fishing Trustee-controlled $ 275,621S.A.C. (Peru) Resources SAC Corporacion Pesquera Inca Copeinca Trustee-controlled $ 98,926S.A.C. (Peru) International SLU (Spain) Corporacion Pesquera Inca Inmobiliaria Trustee-controlled $ 103,415S.A.C. (Peru) Gainesville S.A.C. Corporacion Pesquera Inca PFB Fisheries Trustee-controlled $ 410,848S.A.C. (Peru) Sustainable Fishing Resources Corporacion Trustee-controlled $ 1,758,638SAC Pesquera Inca S.A.C. (Peru) Sustainable Fishing Resources CFG Investment Trustee-controlled $ 7,544,118SAC S.A.C. Sustainable Fishing Resources CFG Peru Trustee-controlled 9 ,068,830 $ 15,268,830SAC Investments Pte/ Ltd. (Singapore) Inmobilaria Y Constructora CFG Investment Trustee-controlled $ 7,185Pahk S.A.C. (Peru) S.A.C. Inmobilaria Y Constructora Corporacion Trustee-controlled $ 28,001Pahk S.A.C. (Peru) Pesquera Inca S.A.C. (Peru) Inmobilaria Y Constructora J. Wiludi & Trustee-controlled $ 1,686Pahk S.A.C. (Peru) Asociados S.A.C. (Peru) Copeinca ASA Corporacion Trustee-controlled $ 416,078Pesquera Inca S.A.C. (Peru) Corporacion Pesquera Frami Corporacion Trustee-controlled $ 1,411S.A.C. (Peru) Pesquera Inca S.A.C. (Peru) J. Wiludi & Asociados S.A.C. Corporacion Trustee-controlled $ 1,128,514(Peru) Pesquera Inca S.A.C. (Peru) J. Wiludi & Asociados S.A.C. Inmobilaria Y Trustee-controlled $ 1,463(Peru) Constructora Pahk S.A.C. (Peru) J. Wiludi & Asociados S.A.C. Inmobiliaria Trustee-controlled $ 4,726(Peru) Gainesville S.A.C. TOTAL PAYMENTS TO INSIDERS - $ 1 18,086,248 $ 594,829,680[1] All payments to insiders were made by CFG Peru Singapore subsidiaries; no payments were made to insiders by the Debtor or onbehalf of the Debtor. The information is presented as supplementary data to information provided elsewhere in this report. [2] Payments made post-appointment of the Chapter 11 Trustee on November 10, 2016.

25

PAYMENTS TO INSIDERS AND PROFESSIONALS PROFESSIONALS DATE OF COURT ORDER AUTHORIZING TOTAL PAID TO TOTAL INCURRED NAME PAYMENT AMOUNT APPROVED AMOUNT PAID DATE & UNPAID* Development Specialists, Inc. 10/28/2016 94,152 1,676,592 8 ,460,321 -Hogan Lovells US LLP 10/28/2016 - - 87,407 -Skadden Arps 10/28/2016 1,383,315 5,950,316 2 4,612,301 (0)Quinn Emanuel 10/28/2016 - 1,306,533 6 ,828,141 -TOTAL PAYMENTS TO PROFESSIONALS 1,477,468 8,933,441 3 9,988,170 (0)* INCLUDE ALL FEES INCURRED, BOTH APPROVED AND UNAPPROVED ** Only includes retained professionals, payments to ordinary course professionals are reported separately on a quarterly basis. POST-PETITION STATUS OF SECURED NOTES, LEASES PAYABLE AND ADEQUATE PROTECTION PAYMENTS SCHEDULED MONTHLY AMOUNT PAID TOTAL UNPAID POST- NAME OF CREDITOR PAYMENT DUE DURING MONTH PETITION TOTAL PAYMENTS

26

In re CFG Peru Investments Pte. Limited (Singapore) Case No. 16-11914 Debtor Reporting Period: 6/1/2021 -6/30/2021 DEBTOR QUESTIONNAIRE Must be completed each month. If the answer to any of the Yes Noquestions is “Yes”, provide a detailed explanation of each item. Attach additional sheets if necessary. Have any assets been sold or transferred outside the normal course of X1 business this reporting period? Have any funds been disbursed from any account other than a debtor in X2 possession account this reporting period? Is the Debtor delinquent in the timely filing of any post-petition tax X3 returns? Are workers compensation, general liability or other necessary X4 insurance coverages expired or cancelled, or has the debtor received notice of expiration or cancellation of such policies? 5 Is the Debtor delinquent in paying any insurance premium payment? XHave any payments been made on pre-petition liabilities this reporting X6 period? Are any post petition receivables (accounts, notes or loans) due from X7 related parties? 8 Are any post petition payroll taxes past due? X 9 Are any post petition State or Federal income taxes past due? X10 Are any post petition real estate taxes past due? X 11 Are any other post petition taxes past due? X 12 Have any pre-petition taxes been paid during this reporting period? X13 Are any amounts owed to post petition creditors delinquent? X14 Are any wage payments past due? X Have any post petition loans been been received by the Debtor from any X15 party? 16 Is the Debtor delinquent in paying any U.S. Trustee fees? XIs the Debtor delinquent with any court ordered payments to attorneys X17 or other professionals? Have the owners or shareholders received any compensation outside of X18 the normal course of business? [1] Copeinca office HQ sold in May 2019 for $17M USD. FORM MOR-7

27