| 4 | Secured | Granosa AGas of February 6, 2012 Order (Interim Financing Charge) — Interim Financing Charge granted under February 6 Order, up to $250,000; fully advanced — Interim (post-filing) financing lender under Court-ordered charge, not part of pre-filing capital structure — debtor: Mustard Capital Inc. | $250K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | The Super Poly Partnershipdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $2.15M | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | ANDERSON & COMPANYdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $791K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | WILSON, TylerIndividual named as creditor - personal name retained as listed by document — debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $270K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Bissma Pacific Inc.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $236K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | BDJ Canada Inc.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $105K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Geo. H. Young & Co., Ltd.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $103K USD | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Southern Acres Inc.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $78.5K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Purolator Courier Ltd. · in 53 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $73.5K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | MEYER, Tim (amounts in United States Dollars)Individual named as creditor - personal name retained as listed by document — debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $73.1K USD | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | GHY USA, Inc. (amounts in United States Dollars)debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $73.1K USD | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Unity Scientific (amounts in United States Dollars)debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $72.9K USD | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Golden West Trailerdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $70.4K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Weber Marking Systems of Canada · in 4 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $59.8K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | (unmapped small entry)Row alignment uncertain due to scanned/image table format; amount reported as shown — debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $46.9K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | South Central Community Futures Development Corporation (3)debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $44.1K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Halpenny, Thomas (amounts in United States Dollars)Related party (CEO of MCI); individual name retained as listed by document — debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $40.2K USD | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Southland Co-operative Ltd. · in 2 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $36.4K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | CHRISTIANS LTD.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $31.1K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Corporation College Mathieudebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $27.5K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | CALVIN, Victor and DavidIndividual(s) named as creditor - personal names retained as listed by document — debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $25.7K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Federal Express Canada Ltd. · in 69 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $25.1K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Network P.O.S. Inc.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $21.5K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Coast Paperdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $21.1K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Applied Industrial Technologies · in 18 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $19.7K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Wood River Free Pressdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $18.3K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | UPS Canada · in 92 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $18K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Canadian Food Inspection Agency · in 7 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $17.5K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Thibault's Auto Ltd.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $15.8K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | DYKEMA, BartIndividual named as creditor - personal name retained as listed by document — debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $15.8K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | SunWest Food Laboratory Ltd.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $14.5K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Hood Packaging Corpdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $14.3K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | J.L. Reiman CGAdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $13.7K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Vanguard & District Recreation Boarddebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $9.5K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Industrial Scale Ltd.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $6.71K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | LaBeche Tire & Service (1991) Inc.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $6.5K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Triticum Management Consulting Ltd (2)debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $5.65K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Hensall District Co-operative (amounts in United States Dollars)debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $5.36K USD | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Betco Manufacturingdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $5.29K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Gravelbourg Home Building Centredebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $5.26K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | MULHERIN, ALIndividual named as creditor - personal name retained as listed by document — debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $5.18K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Western Economic Diversificationdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $5.02K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Lech Electric Ltd.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $3.85K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Paradise Consultingdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $3.73K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Canadawide Scientific Ltd. · in 2 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $3.69K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | KNUDSEN, BlairIndividual named as creditor - personal name retained as listed by document — debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $3.68K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Superior Propane · in 56 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $3.54K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Jasons Auto Collisiondebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $3.19K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | McGill Internationaldebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $3.12K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | LiftCapital Corporation · in 9 casesBin lease financer; capital/debt servicing per cash flow assumptions relates to lease payments to LiftCapital Corp — debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $3.1K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Wanner's Energy Services Ltd.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $2.95K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | EquityFX Inc.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $2.92K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | SaskEnergy · in 6 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $2.67K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | CBMC Engineering Ltddebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $2.61K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Waldner Farms Ltddebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $2.6K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Saskatchewan Trade & Export Partnershipdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $2.47K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Hensall Global Logistics (amounts in United States Dollars)debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $2.45K USD | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | SaskTel Mobilitydebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $2.39K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | 3M Canada Company · in 5 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $2.33K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | DHL Express (Canada), Ltd. · in 33 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $2.29K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Thiele Techdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $2.01K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Gravelbourg Chamber of Commerce Small Business Loans Associationdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $1.99K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | B & A Petroleum Ltd. · in 2 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $1.87K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Agriculture and Agri-Food Canada · in 4 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $1.84K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Westland Agro Ltd.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $1.7K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Supreme Office Products Limited · in 3 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $1.47K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | No Problem Weldingdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $1.32K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | CFT Corporation (amounts in United States Dollars)debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $1.2K USD | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Jason's Agri-Motivedebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $1.17K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Fabtron Fabrication & Investigations Inc.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $1.16K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | L'Association canadienne communautairedebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $1.07K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | South Central Community Futures Development Corporation (2)debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $1.02K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | JaKeCo Holdings Inc. · in 2 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $1.01K | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Prism Team Services, INC of the East Bay (amounts in United States Dollars)debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $990 USD | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Avenue Industrial Supply Co. · in 3 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $982 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Sweco Canadadebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $956 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | 1743277 Ontario Limiteddebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $903 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Bickner Trucking Ltd.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $896 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Piche Farms Inc (second)debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $803 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | South Central Community Futures Development Corporationdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $794 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Gerald & Karen Holdings Inc.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $760 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Guardian Transport Systems Inc.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $721 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Ag-West Bio Inc.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $720 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | The Bank of Nova Scotia · in 110 casesBank classified as unsecured per Listing of Creditors — debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $701 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | SaskPower · in 22 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $630 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Bissma Ranch Inc.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $615 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Grand Valley Pressdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $605 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Ag Seed Labdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $550 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Canadian Linen & Uniform Service Co. · in 3 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $495 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | SaskTel · in 15 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $484 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Fleman Sales Ltd.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $434 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Triticum Management Consulting Ltddebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $406 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Fas Gas Oildebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $406 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Town of Gravelbourgdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $375 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Guardian Transport Systems Inc., USD (amounts in United States Dollars)debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $231 USD | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Swift Current Steel & Salvage Ltd.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $215 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Alliance Crane Incdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $210 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | L & Auto & Ag Supplies Ltd.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $208 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Gravelbourg Drugsdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $206 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Moose Jaw Pallets/Jay's Truckingdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $188 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Gravelbourg Tribunedebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $177 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Southwest Boosterdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $170 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | W.P. Smith Truckingdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $170 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | SGI Canada Inc.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $157 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Kindersley Transport Ltd. · in 5 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $102 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Canadian Special Crops Associationdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $102 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Lendon Seeds Ltd.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $100 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Orthodox Union (amounts in United States Dollars)debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $95 USD | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Lucie PouleauxIndividual named as creditor - personal name retained as listed by document — debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $80 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | General Fasteners Ltd. · in 2 casesdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $78 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Gerald & Irene PicheIndividual(s) named as creditor - personal names retained as listed by document — debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $72 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Bar JH Farms Ltd.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $57 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | (unmapped small entry 2)Row alignment uncertain due to scanned/image table format; amount reported as shown — debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $47 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | AgriCity Ltddebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $44 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Piche Farms Incdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $44 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Jay's Moving & Storage Ltd.debtor: Mustard Capital Inc. · as of 27 Jan 2012 | $34 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | SRED Automationdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $23 | 1st Report of the Trustee Under NOI |
| 8 | Unsecured | Herzog Duval Stackdebtor: Mustard Capital Inc. · as of 27 Jan 2012 | $13 | 1st Report of the Trustee Under NOI |