From the administrators' statement

The Company was a non-tiading subsidiary of Jacuzzi Brands, a feading manufacturer and distributor of bath and plumbing products. including whirlpool baths. spas, showers, sanitary ware, and bathtubs

The Company has no employees, and its only assets, aside from potential intercompany debtor monies owed by certain companies within the Jacuzzi Brands group, were understood to be shares in its subsidiaries, including trading entities in Brazil, Italy, Germany, the Netherlands, and Spain

As a iesult of conceins in relation to its financial position following a yudgement obtained against USIOH tn Italy by the Tas Office of Pescara, in the amount of approximately €43 2 million including accruing interest and penalties, the Company engaged KPMG LLP to undertake a security 1eview and assessment of options for the Company

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USI Overseas Holdings Limited (03007870)

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