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Commercial Credit Report User Guide

1. ID SectionBusiness trade style name, business address, business phone and faxnumbers, the date the file was established, an Equifax file number and whenavailable, SIC (standard industrial classification) number.

2. Summary SectionDesigned to give you an overview of the degree of risk and the contents ofthe report. Will include how suppliers are being paid generally and whatnegative information is being reported.

3. Credit Information Score / Payment Index (CI/PI)*The CI is a credit risk score calculation. Seven risk elements in the creditreport are rated between 0 and 10 and then totaled. The total of the seven isthe credit risk score that ranges from a low risk of 0 to a high of 70.Thecurrent score is compared to that of the previous two years to quickly identifyany trend.

The Payment Index number is roughly equivalent to the number of daysbeyond the payment due date. The current payment index, the last quarter’sindex, plus the index for the same quarter for the last two years, allows you aquick assessment as to trending.

4. Trade ItemsEach line of this section shows either the industry or name of the reportingmember, the month the line was posted, aged receivable information and thesupplier’s comments on the customer’s payment habits. Information is sortedin descending order by date received.

5. Payment TrendsA consolidated trending of supplier experience over nine historical quarters.The current situation is often not as important as the trend. Are paymentssteady, slower or faster?

6. Returned ChequesReported in the last five years by suppliers.

7. Collection ClaimsThis information notifies you of collection claims reported against the firm inthe last five years.

8. Legal InformationEquifax receives notice of legal suits and judgments from virtually everycourthouse in Canada and is reported for five years.

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9. Other ItemsThis section contains items when available such as Registrations of SecurityLoans, Notices of Discontinuance, and Builder’s Liens.

10. Banking InformationWhen available, this section can include information on accounts, loans andlines of credit held.

11. Company InformationWhen available, this section shows information such as date of incorporation,names of principals, employee detail, premises, finances and inventorydetails.

Information Received from the Superintendent of Bankruptcy.National information is received weekly from the Superintendent ofBankruptcy. This information is reported for five years.Other Files Included in this ReportShows previous address and trade style information. Files are linkedtogether to deliver one complete report.

12. Recent InquiriesDate, member name or industry type and phone number.

13. Credit Information Score Matrix*This shows how the Credit Information Score was calculated.

* You may choose to include the Credit Information and Payment Indexscores on your reports or the Business Risk Predictor score. Please speakto your Equifax representative for full details.

Business Risk Predictor (BRP)Built on an analysis of more than 1.5 million records on Canadian businesses in theEquifax Commercial Credit Database, Business Risk Predictor predicts the current riskassociated with an account over a one-year period.

The Business Risk Predictor is a probability score. We deliver a score that accuratelypredicts future performance in an easy-to-interpret way. Simply put, a score of 800equals an 80 percent chance that the customer is a good credit risk. This makes it ahighly effective tool for facilitating the full range of commercial credit granting andaccount management decisions.

ExampleBusiness Risk Score (40100-B-1) Score: 469

00001 Presence of collection claim00006 Number of legal suits00005 Number of returned cheques00004 Number of judgments

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Commercial ReportEQUIFAX

COMMERCIAL CREDIT REPORTABC HOMES LTD REPORT DATE : MAY 19, 2001100 ANY AVENUE FILE OPENED : Dec 01, 1987CALGARY, ABT2H 0S9 FILE NUMBER : 0000199943

SUBJECT NUMBER : A13999TELEPHONE : 403-555-0581 REFERENCE NUMBER : NEW BUSINESSFAX : 403-555-1284 REQUESTOR ID : JOHN TEST

PRIMARY SIC NUMBER - 1731 - (CONTR. – ELECTRICAL)

* * * SUMMARY * * *CREDIT INFO SCORES PAYMENT

8 TRADE SUPPLIERS OWED 24,967 * 31 CURRENT 51 *3RD PERIOD PAST DUE OWED 22,822 or 91% * 21 1Q2001 19 *CURRENT OWED 2,088 or 8% * 25 1Q2000 90 *HIGHEST CREDIT RPTD 49,157 * 2 1Q1999 14 *

RETURNED CHEQUES ...... 1 for 3,517 LAST RETURNED CHEQUE .... DEC 24, 1998COLLECTION CLAIMS ..... 2 for 3,332 LAST CLAIM .............. JAN 18, 2000LEGAL SUITS ........... 1 for 26,194 LAST LEGAL SUIT ......... JUN 15, 2000JUDGMENTS ............. 1 for 1,402 LAST JUDGMENT ........... MAY 15, 1997OTHER ITEMS ........... 1 for 30,749 LAST OTHER ITEM ......... AUG 01, 1997

* * * TRADE ITEMS * * *

SUPPLIER’S NAME/INDUSTRY TERMS AMOUNT/PAY HABITS/COMMENTSPAST DUE/PAY PERIODRPTD

DATEOPENDATE

HIGHCREDIT

TOTALOWING

CURRENT$ 1ST 2ND 3RD

WHLSL-ELECTRONIC PTS:*MAY 0 2,078 2,078 0 0 0 2,078WHOLESALE-ELEC EQUIP:*MAY 1,753 1,753 1,753 1,753 0 0 0WHLSL-ELECTRONIC PTS:* MAY 0 207 207 207 0 0 0WHLSL-ELECTRONIC PTS:* MAY 0 30 30 30 0 0 0

P.I. = 51 90 DAYSREPORTED

4,068 4,068 1,990 0 0 2,078

TRANSPORTATION SERV:*JAN 0 135 135 96 9 9 39WHLSL-ELECTRONIC PTS:*SEP 49,157 20,500 0 0 0 20,500H D CAPITAL 800-555-4866* AUG 0 59 59 2 47 10 0CNTR-PLMBG-HEAT-AIR:*APR 0 205 205 0 0 0 205P.I. = 91 TOTAL

REPORTED53,624 24,967 2,088 47 10 22,822

Note: * INDICATES THE DATA WAS SUPPLIED BY AN ACCOUNTS RECEIVABLE SUBMISSION.Note: # INDICATES LONG TERM SECURED DEBT, WHICH IS NOT INCLUDED IN THE PI AND

CI CALCULATION.

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* * * PAYMENT TRENDS * * *– OVERDUE –

QUARTERSPAYMENTINDEX

C.I.SCORE

NUMBER OFSUPPLIERS

TOTALOWING

CURRENT$ 1ST 2ND 3RD

1 Qtr/2001 19 21 5 17,260 11,593 3,496 0 2,1714 Qtr/2000 20 22 4 20,816 12,565 5,857 316 2,0783 Qtr/2000 80 33 5 29,806 3,500 3,582 10 22,7142 Qtr/2000 55 38 5 10,215 2,725 258 4,949 2,2831 Qtr/2000 90 25 9 58,893 3,796 288 4,875 49,9344 Qtr/1999 14 3 9 83,131 56,459 20,282 4,108 2,2823 Qtr/1999 23 7 7 66,679 25,734 38,685 0 2,2602 Qtr/1999 11 0 11 111,963 81,012 28,423 0 2,5281 Qtr/1999 14 2 13 50,246 34,095 13,708 365 2,078

* * * RETURNED CHEQUES * * *

SYS. DATE BANK DATE AMOUNT REASON RETURNED STATUS

JAN 17, 1999 DEC 22, 1998 3,517.09 NSF REPLACED

* * * COLLECTION CLAIMS RECEIVED * * *DEBTOR ABC HOMES LTD DATE PLACED JAN 18, 2000CREDITOR ABC PUBLISHING AMOUNT PLACED 657AGENCY EQUIFAX ACCOUNTS RECEIVABLE AMOUNT PAID 657CLOSED APR 12, 2000 LAST PAYMENT APR 12, 2000COMMENT CLAIM COLLECTED

DEBTOR ABC HOMES LTD DATE PLACED DEC 13, 1996CREDITOR ANY CREDITOR INC. AMOUNT PLACED 2,675AGENCY EQUIFAX ACCOUNTS RECEIVABLECLOSED APR 03, 1997COMMENT CLOSE OUT LETTER SENT

* * * LEGAL INFORMATION SECTION * * *STATEMENT OF CLAIM:DEFENDANT ABC HOMES LTD. DATE JUN 15, 2000PLAINTIFF MAJOR DISTRIBUTOR COURT QUEEN’S BENCHAMOUNT 16,364 LOCATION CALGARYREASON GOODS SOLD & DELIVERED FILE # 960325555

DEFAULT JUDGMENT:DEFENDANT ABC HOMES LTD DATED MAY 15, 1997PLAINTIFF VAN DOUTH ELECTRONICS COURT QUEEN’S BENCHAMOUNT 1,402 LOCATION MISSISSAUGA

FILE # M0000/96

* * * OTHER ITEMS * * *REGISTRATION OF SECURITY LOAN:DEBTOR ABC HOMES LTD DATE AUG 01, 1997CREDITOR ANY BANK OF CANADA COURT REGISTRY OFFICEAMOUNT 30,749 LOCATION CALGARY

FILE # 9603557111997/08/01, ABC HOMES LTD

GRANTOR’S ADD: 4000, CENTRAL PARK RD. MIS,ON.L5R7W3. TOTAL NUMBEROF SECURED LOANS: 2.

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* * * BANKING INFORMATION * * *REPORTED ON: ABC HOMES LTDDATE: 2001/03/22 FILE NUMBER: 0000199943

SUBJECT NUMBER: A13999SOME TRUST COMPANY555 AVE S.W.CALGARY, ALBERTA, T2T1L4BRANCH: 010, TRANSIT: 00000REF. PHONE: (403) 555-1234 REF. Fax: (403) 555-0988

ACCOUNT INFORMATION:CURRENT ACCOUNT, OPENED: 1992/05BALANCE: LOW 5 FIGURES TO MEDIUM 5 FIGURES

*** RETURNED CHEQUE DETAILS:QUANTITY: NONE

LINE OF CREDIT DETAILS:OPENED: 1980/12/03AUTHORIZED AMOUNT: LOW 7 FIGURESUTILIZED: 80%RATING: PAID AS AGREEDSECURED: YES, EQUIPMENT, MORTGAGE

LOAN DETAILSNO LOAN

SIGNING OFFICER(S):WILSON JOHN, WILSON BOB, WILSON TOM

* * * COMPANY INFORMATION * * *2000/03/19, ABC HOMES LTD

DO NOT CONFUSE WITH: “ABC HOME BUILDERS LTD”SUBJECT AS5598/CO #88841814

* * * RECENT INQUIRIES * * *APR 17, 2001 BANKDEC 16, 2000 BANKNOV 24, 2000 WHOLESALE-ELEC EQUIPSEP 09, 2000 WHLSL-ELECTRONIC PTDAPR 15, 2000 TR BANK MASTERCARD (999) 999-9999MAR 19, 2000 I.M. REPUTABLE INC. (403) 888-8888FEB 09, 2000 WHLSL-ELECTRONIC PARTSFEB 09, 2000 WHLSL-ELECTRONIC PARTSJAN 06, 2000 WHLSL-ELECTRONIC PARTSSEP 24, 1999 BUSINESS SERVICESJUN 11, 1999 BIG COMPANY LTD (416) 777-7777JUN 09, 1999 WHLSL-ELECTRONIC PARTSJUN 05, 1999 WHOLESALE-ELEC EQUIPMAY 20, 1999 WHLSL-ELECTRONIC PARTSMAY 15, 1999 WHLSL-ELECTRONIC PARTS

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* * * CREDIT INFORMATION SCORE * * *THE CURRENT CREDIT INFORMATION SCORE IS THE TOTAL OF THE FOLLOWING FACTORS:YEARS ON FILE 0-1 1.1-1.2 2.1-4 4.1-9 9.1+

SCORE............................... 10 8 6 4 0 = 0CURRENT PAYMENT INDEX 51+ 41-50 31-40 21-30 0-20

SCORE............................... 10 7 5 4 0 = 10NUMBER OF TRADE REFERENCES 0-1 2-3 4-6 7-10 11+

SCORE............................... 10 8 5 3 0 = 5LAST QTR. PI VS. SAME QTR. LAST YEAR 41+ 21-40 11-20 6-10 0-5

SCORE............................... 10 8 6 4 0 = 0NUMBER OF NEGATIVE OCCURRENCES 10+ 8-9 5-7 2-4 0-1

SCORE............................... 10 8 5 3 0 = 3LAST NEGATIVE OCCURRENCE (MONTHS) 1-2 3-4 5-6 7-12 12+

SCORE............................... 10 7 4 3 0 = 3AMT. NEG. OCC. AS % OF CURRENT OWED 100% 51-99% 11-50% 1-10% 0%

SCORE............................... 10 8 5 2 0 = 10CREDIT INFORMATION SCORE = 31

END OF REPORT