Free Motion in Limine - District Court of Delaware - Delaware

Case 1:04-cv—01266-SLR Document 265-6 Filed 05/23/2006 Page 1 of 2

. I ° i Case 1 :04-cv-01266-SLR Document 265-6 Filed .05/23/2006 Page 2 of 2
W r_ i0fl—`9B-32 17:3t Michal Lalamse lD=`514 391 8:389 n Pur?/ov
· Bel! ·
_ . Jean C. Monty A U
. Chainmn and Chief Executive Oiiiccr
BCE Inc. _
' Attached sm: Lhrcc management xcprcscmation lcitcrs that require your si gmaturc. The _ - i
letters rclatc to Tclcglobc, Inc. for fiscal 2000, as well as QI and Q2 of2UUl . Michael
Boynhuk and myselfhavc signed however, I have: since lcftthcm to thc side and
forgotten to f01l0w—up with your signature. D&.T is hcncc calling mc, given my ·
;§_f;§‘;§$"“' taxdiness to scc if wc can gc: your final sign-off. ‘
Deputy Qontroller `
:;°,fQ;'j'f'§;§égu€ The letters contain the siandzucd rcptcsonmtions however, I would like to point out that I
there arc .+1 number of spccml atoms m each ofthe lcttm.
1. Tlrc lcttcrs tend to bc more detailed as wc prepare full financial statements for
· Tclcglobc Inc. under both Canadian and US GAAP. n
. 2. Tm: fiscal 200D`1ct1cr dated April 24, 2001 contains scvcral special I
representations dealing with complex awotmting issues including thc BCE '
C purchase price accounting, asset impairment charges (ag. Excel receivables write-
ofi), push down accounting, restructuring reserves amd thc classification of
Orbcomrn as a discominuod operation. Spcciiiic representations xclatiug to these
matters mc contained in pamgmphs 27, 29, 3] , 32, 36, 37, 38 and 40.
3. D&T has cxpmsscd concern over thc cash flow situation ove: thc coming year r
dun to an anticipatccl funding shortfall atTc1cglobe. Hence, D&T have asked for
representations relating to BCB’s financial support of Tclcglobc which in the
absence of said mprcscntution, Tcloglobc financial statements may require: a _
going ooncom note. Soc paragraph 39 in April 24, 2001 Irzttcrxolating to fiscal 5
2000 and paragraph 13 in letters dated Apri124, 2001 and July 24, 2001 relating
to QI and Q2. _
4. ` The letters for Q1 and Q2 contain iiuthcr spccial representations relating to the
Excel impediment charge, potential sale of Excel and aocounting for muIti~
I clmncm contracts. Sc: paragtaplns 12, 14, 15 and`16. . - .
Please fool frac to contact mc should you have any questions or comments on thc
‘ attached letters otlrcrwisc could you please rctum them-duly signed at your cazlicst
_ convenience. _
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