| Southern Pacific Resource Corp. et al | Alberta | Receivership (court-appointed) | PwC | 13 May 2022 | 1,591 | 8 | $626Mas at — | — | — |
| Pacer Promec Energy Corporation | Alberta | Receivership (court-appointed) | FTI | 10 Mar 2015 | 4,212 | 47 | $118Mas at 31 Jan 2015 | $68.5Mas at 31 Jan 2015 | — |
| Lexin Resources Ltd., 1051393 B.C. Ltd., 0989 Resource Partnership, LR Processing Ltd. and LR Processing Partnership | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 20 Mar 2017 | 3,471 | 146 | $77.3Mas at 25 Oct 2017 | $0as at 25 Oct 2017 | — |
| Kestrel Industrial Group Inc. | Alberta | Receivership (court-appointed) | Fairhaven Advisory Inc. | 12 Mar 2026 | 192 | 9 | $61.8Mas at 31 Dec 2025 | $52.1Mas at 31 Dec 2025 | — |
| Transcap Corporation | Alberta | Receivership (court-appointed) | EY | 7 Dec 2011 | 5,401 | 10 | $57.8Mas at 31 Dec 2009 | $57.8Mas at 31 Dec 2009 | — |
| Energera Inc. and its affiliates | Alberta | Receivership (court-appointed) | Alvarez & Marsal | 17 Mar 2026 | 187 | 61 | $46.5Mas at 28 Feb 2026 | $34.8Mas at 28 Feb 2026 | — |
| Ventures North Financial Group Limited Partnership | Alberta | Receivership (court-appointed) | EY | 2 Nov 2023 | 1,053 | 34 | $44.3Mas at 2 Nov 2023 | $39.9Mas at 2 Nov 2023 | — |
| Eagle Energy | Alberta | Receivership (court-appointed) | FTI | 19 Nov 2019 | 2,497 | 21 | $41.3Mas at 30 Sep 2019 | $138Mas at 30 Sep 2019 | — |
| Radient Technologies Inc. | Alberta | Receivership (court-appointed) | MNP | 21 Mar 2023 | 1,279 | 39 | $37.9Mas at 31 Mar 2022 | $27.7Mas at 31 Mar 2022 | — |
| Lions Village Of Greater Edmonton Society et al. | Alberta | Receivership (court-appointed) | BDO | 14 Jul 2026 | 68 | 9 | $32.7Mas at 30 Jun 2025 | $22Mas at 30 Jun 2025 | — |
| WA Grain & Pulse Solutions | Alberta | Receivership (court-appointed) | BDO | 26 Apr 2021 | 1,973 | 52 | $28.5Mas at — | $9.29Kas at — | — |
| Riverside Quays | Alberta | Receivership (court-appointed) | EY | 15 Dec 2010 | 5,758 | 27 | $27.6Mas at 15 Dec 2010 | $41.4Mas at 15 Dec 2010 | — |
| Alberta Foothills Properties Ltd. | Alberta | Receivership (court-appointed) | FTI | 17 May 2021 | 1,952 | 33 | $23.8Mas at 31 Jul 2020 | $24.2Mas at 31 Jul 2020 | — |
| Enterra Feed Corporation | Alberta | Receivership (court-appointed) | FTI | 8 Nov 2022 | 1,412 | 15 | $23.1Mas at 8 Oct 2022 | $46.2Mas at 8 Oct 2022 | — |
| Solara Exploration Ltd. | Alberta | Receivership (court-appointed) | FTI | 19 Dec 2012 | 5,023 | 11 | $21.9Mas at 30 Sep 2012 | $23.7Mas at 30 Sep 2012 | — |
| Cerpro Energy Services Inc | Alberta | Receivership (court-appointed) | EY | 24 Jul 2009 | 6,267 | 12 | $21.6Mas at 27 Jul 2009 | $24.1Mas at 27 Jul 2009 | — |
| Devlin Construction Ltd., S7 Ventures Ltd., & KMOJ Holdings Ltd | Alberta | Receivership (court-appointed) | PwC | 8 Apr 2019 | 2,722 | 11 | $18.6Mas at 30 Mar 2019 | $20.1Mas at 30 Mar 2019 | — |
| Scollard Energy Ltd. | Alberta | Receivership (court-appointed) | FTI | 1 Sep 2017 | 3,306 | 29 | $18.5Mas at 30 Jun 2017 | $51.3Mas at 30 Jun 2017 | — |
| Home Solutions Corporation | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 28 Jun 2022 | 1,545 | 35 | $16.1Mas at 20 May 2022 | $3.37Mas at 20 May 2022 | — |
| Metro Group of Companies | Alberta | Receivership (court-appointed) | BDO | 20 Jan 2021 | 2,069 | 38 | $15.4Mas at 20 Jan 2021 | $0as at 20 Jan 2021 | — |
| 104 Ave (Edmonton) Development Corp. | Alberta | Receivership (court-appointed) | MNP | 17 Feb 2021 | 2,041 | 4 | $15.3Mas at 17 Feb 2021 | $14.5Mas at 17 Feb 2021 | — |
| Jasper Summerlea Shopping Center Ltd. | Alberta | Receivership (court-appointed) | MNP | 15 Aug 2023 | 1,132 | 46 | $14.6Mas at 18 Aug 2023 | $16.9Mas at 18 Aug 2023 | — |
| Pismo Energy Ltd. | Alberta | Receivership (court-appointed) | AlixPartners | 6 Dec 2024 | 653 | 10 | $13.5Mas at 31 Dec 2023 | $8.37Mas at 31 Dec 2023 | — |
| Chinook Farm Innovations Inc. et al. | Alberta | Receivership (court-appointed) | GlassRatner | 12 Aug 2026 | 39 | 9 | $12.6Mas at 31 Aug 2025 | $11.8Mas at 31 Aug 2025 | — |
| Robus Resources Inc. | Alberta | Receivership (court-appointed) | Alvarez & Marsal | 12 Apr 2022 | 1,622 | 37 | $12.5Mas at 12 Apr 2022 | $17.2Mas at 12 Apr 2022 | — |
| IGY Immune Technologies & Life Sciences Inc., IGY Life Sciences Manufacturing Inc. and IGY Life Sciences USA, Inc. | Alberta | Receivership (court-appointed) | Alvarez & Marsal | 17 Apr 2026 | 156 | 9 | $12.5Mas at 17 Apr 2026 | $12.2Mas at 17 Apr 2026 | — |
| Luxor Land Ltd. | Alberta | Receivership (court-appointed) | MNP | 10 Aug 2026 | 41 | 11 | $11.2Mas at — | — | 8 Oct 2026Bid deadline · in 18 days |
| Chris Mechanical Services Inc. | Alberta | Receivership (court-appointed) | FTI | 18 Dec 2015 | 3,929 | 24 | $10.3Mas at 30 Nov 2015 | $3.79Mas at 30 Nov 2015 | — |
| Petrowest Corporation et al | Alberta | Receivership (court-appointed) | EY | 15 Aug 2017 | 3,323 | 71 | $8.5Mas at 2 Apr 2018 | $20Kas at 2 Apr 2018 | — |
| PrimeCARE Health Clinics | Alberta | Receivership (court-appointed) | EY | 14 Jan 2020 | 2,441 | 25 | $8.42Mas at — | $7.59Mas at — | — |
| Janmar Investments (Alberta) Ltd. | Alberta | Receivership (court-appointed) | MNP | 4 Mar 2024 | 930 | 12 | $5.61Mas at 3 Jul 2024 | $6.34Mas at 3 Jul 2024 | — |
| 2404875 Alberta Ltd. | Alberta | Receivership (court-appointed) | EY | 13 Aug 2026 | 38 | 6 | $5.34Mas at 13 Aug 2026 | — | — |
| Regent Aircraft Services Inc. | Alberta | Receivership (court-appointed) | BDO | 14 Nov 2025 | 310 | 23 | $5.13Mas at 28 Feb 2025 | $6.33Mas at 28 Feb 2025 | — |
| SHLD Building Systems Ltd. | Alberta | Receivership (court-appointed) | EY | 28 Nov 2025 | 296 | 3 | $4.52Mas at 15 Jan 2026 | $6as at 15 Jan 2026 | — |
| Qwest Diversified Capital Corporation and Qwest Diversified Energy Corporation | Alberta | Receivership (court-appointed) | MNP | 3 Nov 2015 | 3,974 | 7 | $4.05Mas at — | $2.01Mas at — | — |
| 2643111 Alberta Ltd., 1275359 B.C. Ltd., 1307866 B.C. Ltd. - o/a Westlock Shell & Smithers Shell | Alberta | Receivership (court-appointed) | EY | 8 May 2025 | 500 | 20 | $3.97Mas at 15 May 2025 | — | — |
| Ronald C. Witzke Professional Dental Corporation, Medident Innovations Ltd., R.C. Witzke Professional Corporation | Alberta | Receivership (court-appointed) | BDO | 8 Jun 2017 | 3,391 | 10 | $3.45Mas at — | $1.19Mas at — | — |
| Canadian Beaver Brewing and Distillery Company Ltd. | Alberta | Receivership (court-appointed) | GlassRatner | 2 Sep 2022 | 1,479 | 13 | $3.13Mas at 2 Dec 2022 | $2.66Mas at 2 Dec 2022 | — |
| Eaglesmed Group Inc. | Alberta | Receivership (court-appointed) | Deloitte | 4 May 2021 | 1,965 | 21 | $2.58Mas at — | — | — |
| 2435421 Alberta Ltd. and 2622775 Alberta Ltd. | Alberta | Receivership (court-appointed) | EY | 31 Oct 2025 | 324 | 11 | $1.77Mas at 3 Nov 2025 | — | — |
| M. Soltan Professional Corporation | Alberta | Receivership (court-appointed) | EY | 18 Nov 2025 | 306 | 13 | $1.44Mas at 25 Nov 2025 | — | — |
| 2191609 Alberta Ltd. oa Saddlestone Clinic | Alberta | Receivership (court-appointed) | Doane Grant Thornton | — | — | 10 | $1.02Mas at 31 May 2022 | $912Kas at 31 May 2022 | — |
| P7 Construction Ltd. and 1619904 Alberta Ltd. | Alberta | Receivership (court-appointed) | BDO | 21 May 2021 | 1,948 | 18 | $948Kas at 30 Jun 2019 | $433Kas at 30 Jun 2019 | — |
| CML Resources Ltd | Alberta | Receivership (court-appointed) | EY | 24 Aug 2007 | 6,967 | 10 | $629Kas at 14 Sep 2007 | $931Kas at 14 Sep 2007 | — |
| Deep Well Oil & Gas (Alberta) Ltd. and Northern Alberta Oil Ltd. | Alberta | Receivership (court-appointed) | EY | 8 Mar 2024 | 926 | 10 | $626Kas at 8 Mar 2024 | $98.6Kas at 8 Mar 2024 | — |
| Conserve Oil Group Inc., COGI Limited Partnership, Canadian Oil & Gas International, and Conserve Oil 1st Corporation | Alberta | Receivership (court-appointed) | MNP | 26 Oct 2015 | 3,982 | 99 | $572Kas at 31 Dec 2014 | — | — |
| Elite Storage North Edmonton LP, Elite Storage North Edmonton GP Ltd. and BCCQ Global Holdings Ltd. | Alberta | Receivership (court-appointed) | Blanchard & Company | 31 Jul 2025 | 416 | 6 | $5as at 31 Jul 2025 | $1as at 31 Jul 2025 | — |
| 1043569 Alberta Ltd. | Alberta | Receivership (court-appointed) | MNP | 23 Jan 2026 | 240 | 15 | — | — | — |
| 1109079 Alberta Inc. | Alberta | Receivership (court-appointed) | MNP | 23 Jan 2026 | 240 | 13 | — | — | — |
| 1119658 Alberta Ltd. | Alberta | Receivership (court-appointed) | BDO | 5 Dec 2018 | 2,846 | 17 | — | — | — |
| 112 Street NW Edmonton Partners LP by its general partner 112 Street NW Edmonton Partners GP Inc., and 112 Street NW Edmonton Partners GP Inc. | Alberta | Receivership (court-appointed) | MNP | 9 May 2023 | 1,230 | 26 | — | — | — |
| 1287838 Alberta Ltd. Kopala Environmental Serivces | Alberta | Receivership (court-appointed) | MNP | 29 Mar 2018 | 3,097 | 11 | — | $10.1Mas at 29 Mar 2018 | — |
| 14295846 Canada Ltd. | Alberta | Receivership (court-appointed) | D. Manning & Associates | 2 Sep 2025 | 383 | 10 | — | — | — |
| 1479644 B.C. Ltd. | Alberta | Receivership (court-appointed) | MNP | 6 Jul 2026 | 76 | 9 | — | — | — |
| 1609715 Alberta Ltd. Hampton Inn & Suites, Airdrie | Alberta | Receivership (court-appointed) | MNP | 16 Jun 2020 | 2,287 | 8 | — | — | — |
| 1622959 Alberta Ltd. 2006375 Alberta Ltd. o/a Anytime Fitness and Freshii Restaurants | Alberta | Receivership (court-appointed) | MNP | 25 Nov 2020 | 2,125 | 8 | — | — | — |
| 1652563 Alberta Ltd. (O/A Two Guys Trailers) | Alberta | Receivership (court-appointed) | BDO | 11 Feb 2021 | 2,047 | 13 | — | — | — |
| 1654286 Alberta Ltd. | Alberta | Receivership (court-appointed) | BDO | 6 Jan 2026 | 257 | 6 | — | — | — |
| 1692260 Alberta Ltd. and Birkill Holdings Ltd. | Alberta | Receivership (court-appointed) | MNP | 24 Mar 2022 | 1,641 | 35 | — | — | — |
| 1704455 Alberta Ltd. | Alberta | Receivership (court-appointed) | MNP | 21 Oct 2020 | 2,160 | 2 | — | — | — |
| 1719091 Alberta Ltd | Alberta | Receivership (court-appointed) | BDO | 17 Oct 2024 | 703 | 11 | — | — | — |
| 1741578 Alberta Ltd. | Alberta | Receivership (court-appointed) | MNP | 25 Aug 2020 | 2,217 | 5 | — | — | — |
| 1751437 Alberta Ltd., 2416641 Alberta Ltd., 2461394 Alberta Ltd. et al. - o/a The Sweetpal Entities | Alberta | Receivership (court-appointed) | EY | 8 May 2025 | 500 | 23 | — | — | — |
| 1759255 Alberta Ltd. | Alberta | Receivership (court-appointed) | MNP | 12 Mar 2020 | 2,383 | 16 | — | — | — |
| 1761112 Alberta Ltd. | Alberta | Receivership (court-appointed) | EY | 19 Aug 2022 | 1,493 | 22 | — | $651Kas at 31 May 2021 | — |
| 1823741 Alberta Ltd. and 1872806 Alberta Ltd. | Alberta | Receivership (court-appointed) | BDO | 15 Oct 2024 | 705 | 18 | — | $3.17Mas at — | — |
| 1847845 Alberta Ltd. (O/A Tamarack Motor Inn) | Alberta | Receivership (court-appointed) | BDO | 15 Jul 2024 | 797 | 7 | — | — | — |
| 1875329 Alberta Ltd. The Compete Masonry Ltd., 1875329 Alberta Ltd. and Beatty Rentals Ltd. | Alberta | Receivership (court-appointed) | MNP | 10 Apr 2019 | 2,720 | 9 | — | — | — |
| 1901467 Alberta Ltd. | Alberta | Receivership (court-appointed) | EY | 18 Jul 2025 | 429 | 12 | — | $1as at — | — |
| 1905393 Alberta Ltd | Alberta | Receivership (court-appointed) | PwC | 4 Jul 2018 | 3,000 | 20 | — | $45.6Mas at 23 Jul 2018 | — |
| 1919929 Alberta Ltd. | Alberta | Receivership (court-appointed) | Hudson & Company Insolvency Trustees | 2 Oct 2025 | 353 | 3 | — | $1.23Mas at 2 Oct 2025 | — |
| 1923846 Alberta Ltd. | Alberta | Receivership (court-appointed) | MNP | 9 Jul 2025 | 438 | 26 | — | — | — |
| 1926378 Alberta Ltd. & Sprockit Apps Inc. | Alberta | Receivership (court-appointed) | Deloitte | 4 Aug 2016 | 3,699 | 6 | — | — | — |
| 1973549 Alberta Ltd. | Alberta | Receivership (court-appointed) | BDO | 20 Aug 2026 | 31 | 2 | — | — | — |
| 2004639 Alberta Ltd. | Alberta | Receivership (court-appointed) | FTI | 30 May 2024 | 843 | 10 | — | — | — |
| 2093924 Ontario Inc. | Alberta | Receivership (court-appointed) | MNP | 12 Jan 2024 | 982 | 12 | — | $7.33Mas at 15 Feb 2024 | — |
| 2127712 Alberta Ltd. | Alberta | Receivership (court-appointed) | MNP | 20 Aug 2021 | 1,857 | 15 | — | — | — |
| 2264356 Alberta Ltd. | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 25 Aug 2026 | 26 | 7 | — | — | — |
| 2345762 Alberta Ltd. | Alberta | Receivership (court-appointed) | MNP | 21 Jan 2025 | 607 | 28 | — | — | — |
| 2353824 Alberta Ltd. | Alberta | Receivership (court-appointed) | BDO | 7 May 2026 | 136 | 9 | — | — | — |
| 2358573 Alberta Ltd. | Alberta | Receivership (court-appointed) | D. Manning & Associates | 25 Aug 2025 | 391 | 14 | — | — | — |
| 2396610 Alberta Inc. | Alberta | Receivership (court-appointed) | BDO | 20 Nov 2023 | 1,035 | 10 | — | — | — |
| 2399430 Alberta Ltd. and 2399449 Alberta Ltd. | Alberta | Receivership (court-appointed) | MNP | 13 Dec 2022 | 1,377 | 59 | — | — | — |
| 2418381 Alberta Ltd. o/a Alberta Marine and 612578 Alberta Ltd. o/a Western Recreational Products | Alberta | Receivership (court-appointed) | BDO | 17 Jul 2025 | 430 | 7 | — | $2.14Mas at 30 Jun 2025 | — |
| 2597427 Alberta Ltd. | Alberta | Receivership (court-appointed) | KSV | 13 Mar 2026 | 191 | 14 | — | — | — |
| 2643111 Alberta Ltd. et al.; Wabamun Checkpoint Inc. et al.; Hemkund Developments Ltd. et al.; and SRAD Retail Ltd. | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 8 May 2025 | 500 | 31 | — | — | — |
| 314 Pure Cannabis Ltd. | Alberta | Receivership (court-appointed) | Harris & Partners | 25 Oct 2023 | 1,061 | 27 | — | — | — |
| 5 Star Operations Holding Ltd. et al | Alberta | Receivership (court-appointed) | EY | 12 Mar 2026 | 192 | 44 | — | — | — |
| 608772 Alberta Ltd. Birchwood Auto Body | Alberta | Receivership (court-appointed) | MNP | 3 May 2022 | 1,601 | 16 | — | — | — |
| 640 Holdings Ltd. and Positive Life Concepts Inc. | Alberta | Receivership (court-appointed) | BDO | 25 Mar 2026 | 179 | 4 | — | — | — |
| 732482 Alberta Ltd. | Alberta | Receivership (court-appointed) | BDO | 3 Sep 2021 | 1,843 | 15 | — | — | — |
| 846634 Alberta Ltd. o.a Magic Wand Professional Carpet & Upholstery Cleaning | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 4 Sep 2020 | 2,207 | 3 | — | $2.09Mas at — | — |
| 910234 Alberta Ltd. | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 12 Dec 2012 | 5,030 | 77 | — | — | — |
| 926770 Alberta Ltd. d/b/a 84th Street RV Storage | Alberta | Receivership (court-appointed) | AlixPartners | 13 Jan 2026 | 250 | 17 | — | — | — |
| 927676 Alberta Ltd. | Alberta | Receivership (court-appointed) | MNP | 13 Sep 2022 | 1,468 | 4 | — | — | — |
| A Parent Media Co. Inc and Kidoodle, Inc. | Alberta | Receivership (court-appointed) | AlixPartners | 31 Aug 2026 | 20 | 10 | — | — | — |
| AAA Windows Ltd. and AAA Holdings Ltd. | Alberta | Receivership (court-appointed) | BDO | 27 Jan 2020 | 2,428 | 10 | — | — | — |
| ABC Afterschool Ltd | Alberta | Receivership (court-appointed) | MNP | 14 May 2020 | 2,320 | 12 | — | — | — |
| Absolute et al | Alberta | Receivership (court-appointed) | MNP | 12 Jan 2026 | 251 | 61 | — | — | — |
| Accede Energy Services Ltd. | Alberta | Receivership (court-appointed) | FTI | 23 Mar 2020 | 2,372 | 33 | — | $14.7Mas at 29 Feb 2020 | — |
| Action Flooring Ltd. et al. | Alberta | Receivership (court-appointed) | EY | 9 Jul 2026 | 73 | 67 | — | — | — |
| Alaska - Alberta Railway Development Corporation | Alberta | Receivership (court-appointed) | MNP | 12 Jul 2021 | 1,896 | 14 | — | — | — |
| Alberta West Transport Ltd. et al | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 20 Aug 2026 | 31 | 6 | — | — | — |
| Alken Basin Drilling Ltd. Alken Basin Drilling Ltd. | Alberta | Receivership (court-appointed) | MNP | 1 Apr 2016 | 3,824 | 18 | — | — | — |
| Alpine Property Group Inc. | Alberta | Receivership (court-appointed) | Hudson & Company Insolvency Trustees | 22 Jan 2026 | 241 | 4 | — | — | — |
| Alter NRG Corp. | Alberta | Receivership (court-appointed) | MNP | 29 Apr 2021 | 1,970 | 28 | — | — | — |
| Alvaro Developers Inc. and Alvaro Limited Partnership | Alberta | Receivership (court-appointed) | Alvarez & Marsal | 22 Nov 2022 | 1,398 | 18 | — | — | — |
| AM PM Lloydminster Ltd. | Alberta | Receivership (court-appointed) | EY | 29 Feb 2024 | 934 | 19 | — | $23.4Kas at 29 Feb 2024 | — |
| Amalgamated Heating Ltd. and 1451728 Alberta Ltd. | Alberta | Receivership (court-appointed) | EY | 17 Jul 2024 | 795 | 37 | — | — | — |
| AMC&F Properties Ltd. and Lyncorp Manufacturing Ltd. | Alberta | Receivership (court-appointed) | Alvarez & Marsal | 26 Feb 2024 | 937 | 26 | — | — | — |
| Anterra Energy Inc | Alberta | Receivership (court-appointed) | PwC | 16 Aug 2017 | 3,322 | 113 | — | $22.5Mas at 7 Jun 2017 | — |
| Apex Nutri-Solutions Inc. and 2175551 Alberta Ltd. | Alberta | Receivership (court-appointed) | BDO | 20 Feb 2025 | 577 | 24 | — | $3.07Mas at 20 Feb 2025 | — |
| Argosy Energy Inc. | Alberta | Receivership (court-appointed) | FTI | 30 May 2013 | 4,861 | 14 | — | $44.8Mas at 30 Sep 2012 | — |
| Arres Capital Inc. | Alberta | Receivership (court-appointed) | Alvarez & Marsal | 13 Feb 2015 | 4,237 | 68 | — | — | — |
| Atlas Biotechnologies Inc. and Atlas Growers Ltd. | Alberta | Receivership (court-appointed) | EY | 26 Jun 2023 | 1,182 | 50 | — | — | — |
| AutoCanada v. Mirbach - Receiver of Disputed Vehicles | Alberta | Receivership (court-appointed) | PwC | 11 Jun 2018 | 3,023 | 56 | — | — | — |
| AuVert Mining Group Inc. | Alberta | Receivership (court-appointed) | BDO | 3 Oct 2022 | 1,448 | 11 | — | — | — |
| Balanced Energy | Alberta | Receivership (court-appointed) | FTI | 7 Mar 2022 | 1,658 | 35 | — | $37.7Mas at 30 Sep 2021 | — |
| Ballco Feeders Inc., Ballco Group Corp., and Thrive Provisions Inc. | Alberta | Receivership (court-appointed) | MNP | 12 Mar 2025 | 557 | 18 | — | — | — |
| Barrier Reef Resources Ltd. | Alberta | Receivership (court-appointed) | Deloitte | 20 Mar 2014 | 4,567 | 5 | — | — | — |
| Base Mortgage & Investments Ltd. and Base Finance Ltd. | Alberta | Receivership (court-appointed) | BDO | 15 Oct 2015 | 3,993 | 105 | — | — | — |
| Bennette Chase Inc. | Alberta | Receivership (court-appointed) | MNP | 1 Apr 2026 | 172 | 11 | — | $2.19Mas at 1 Apr 2026 | — |
| Bereket & G Holdings Corp. and Habesha African Supermarket Ltd. | Alberta | Receivership (court-appointed) | BDO | 4 Apr 2024 | 899 | 26 | — | — | — |
| Big Country Construction and Building Supplies 2018 Ltd. | Alberta | Receivership (court-appointed) | BDO | 17 Jun 2026 | 95 | 5 | — | — | — |
| Big Eagle Group | Alberta | Receivership (court-appointed) | Deloitte | 8 Jun 2015 | 4,122 | 15 | — | $39.4Mas at 30 Apr 2015 | — |
| Black Knight Inn Black Knight Inn | Alberta | Receivership (court-appointed) | MNP | 7 Aug 2020 | 2,235 | 7 | — | $3.42Mas at — | — |
| BlackSquare Inc. | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 23 Mar 2026 | 181 | 7 | — | $5.08Mas at 6 Mar 2026 | — |
| Blackstone Investments (AB) Ltd. | Alberta | Receivership (court-appointed) | MNP | 17 Jul 2024 | 795 | 16 | — | — | — |
| Blaze | Alberta | Receivership (court-appointed) | FTI | 12 Oct 2017 | 3,265 | 22 | — | — | — |
| Blendforce | Alberta | Receivership (court-appointed) | FTI | 18 Aug 2017 | 3,320 | 16 | — | $2.03Mas at 31 Oct 2016 | — |
| Bow River Energy Ltd. | Alberta | Receivership (court-appointed) | BDO | 28 Oct 2020 | 2,153 | 117 | — | — | — |
| Brar Brothers Ltd., A2Z Liquor Ltd., and Alberta Inn Wetaskiwin Ltd. | Alberta | Receivership (court-appointed) | MNP | 12 Feb 2026 | 220 | 8 | — | — | — |
| Bridge Attainable Housing Society | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 14 Feb 2020 | 2,410 | 24 | — | — | — |
| Broadacre Agriculture Inc | Alberta | Receivership (court-appointed) | PwC | 18 Nov 2021 | 1,767 | 119 | — | $1.78Mas at 18 Nov 2021 | — |
| Caliber Control | Alberta | Receivership (court-appointed) | BDO | 4 Sep 2025 | 381 | 7 | — | $307Kas at 4 Sep 2025 | — |
| Camdale Consulting Inc. and A.C.T. Insurance Ltd. | Alberta | Receivership (court-appointed) | GlassRatner | 3 Aug 2021 | 1,874 | 3 | — | — | — |
| Cameron Construction Services Ltd. and Cameron Venture Group Inc. | Alberta | Receivership (court-appointed) | Deloitte | 14 Nov 2013 | 4,693 | 22 | — | $3.13Mas at 14 Nov 2013 | — |
| Candre Cannabis Inc. | Alberta | Receivership (court-appointed) | Alvarez & Marsal | 8 Mar 2023 | 1,292 | 22 | — | — | — |
| Carling | Alberta | Receivership (court-appointed) | EY | 23 May 2007 | 7,060 | 44 | — | — | — |
| Castlewood Care Homes Inc. | Alberta | Receivership (court-appointed) | MNP | 6 Nov 2024 | 683 | 18 | — | $2.54Mas at 7 Nov 2024 | — |
| CatalX CTS Ltd. o/a Catalyx and Catalx Management Ltd. | Alberta | Receivership (court-appointed) | Deloitte | 19 Jan 2024 | 975 | 42 | — | — | — |
| CCR Technologies Ltd. | Alberta | Receivership (court-appointed) | AlixPartners | 7 Jun 2024 | 835 | 29 | — | $9.26Mas at 31 Mar 2024 | — |
| Ceana Development Sunridge Inc. | Alberta | Receivership (court-appointed) | Alvarez & Marsal | 24 Jun 2019 | 2,645 | 138 | — | — | — |
| Centre Eleven Capital Corp. and Centre Eleven Limited Partnership | Alberta | Receivership (court-appointed) | MNP | 13 Feb 2020 | 2,411 | 27 | — | — | — |
| Changhua Energy Canada Ltd | Alberta | Receivership (court-appointed) | FTI | 8 Dec 2022 | 1,382 | 19 | — | $1.14Mas at 30 Sep 2021 | — |
| Chateau Inn Ltd. | Alberta | Receivership (court-appointed) | MNP | 28 Apr 2023 | 1,241 | 10 | — | — | — |
| Citiport Developments Ltd. et al | Alberta | Receivership (court-appointed) | EY | 6 Aug 2024 | 775 | 28 | — | — | — |
| Clayton Construction | Alberta | Receivership (court-appointed) | FTI | 7 May 2018 | 3,058 | 15 | — | — | — |
| Coast Resources Ltd. | Alberta | Receivership (court-appointed) | FTI | 6 Mar 2014 | 4,581 | 20 | — | — | — |
| Cococo Chocolatiers Inc. | Alberta | Receivership (court-appointed) | Deloitte | 18 Aug 2021 | 1,859 | 16 | — | — | — |
| Concept Electric Ltd., 1645943 Alberta Inc., & 101200672 Saskatchewan Ltd. | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 19 Nov 2020 | 2,131 | 20 | — | $2.04Mas at 2 Dec 2020 | — |
| Coulee Craft Brewing Corp. & 1742550 Alberta Ltd. | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 6 Oct 2020 | 2,175 | 15 | — | $7.36Mas at 13 Oct 2020 | — |
| Crelogix Acceptance Corporation, Crelogix Credit Group Inc. and Crelogix Portfolio Services Corporation | Alberta | Receivership (court-appointed) | Alvarez & Marsal | 6 Jul 2017 | 3,363 | 32 | — | — | — |
| Crossline Auto Group | Alberta | Receivership (court-appointed) | PwC | 19 May 2017 | 3,411 | 15 | — | $1.3Mas at 18 May 2018 | — |
| CUDA Oil and Gas Incorporated | Alberta | Receivership (court-appointed) | FTI | 18 Nov 2021 | 1,767 | 17 | — | $56.7Bas at 30 Jun 2021 | — |
| Dannburg Holdings Corporation Limited | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 23 Nov 2023 | 1,032 | 8 | — | — | — |
| Discharge of Receiver and other relief, Order for distribution, approval of Receiver's fees and disbursements, approval of receiver's activities | Alberta | Receivership (court-appointed) | MNP | 13 Jul 2022 | 1,530 | 28 | — | — | — |
| DMD II Mortgage Investment Corporation et al. | Alberta | Receivership (court-appointed) | MNP | 4 Apr 2017 | 3,456 | 16 | — | — | — |
| DMD III Mortgage Investment Corporation | Alberta | Receivership (court-appointed) | MNP | 4 Apr 2017 | 3,456 | 31 | — | — | — |
| DSRM Enterprises Ltd. and Diamond Equities Ltd. | Alberta | Receivership (court-appointed) | Deloitte | 27 Aug 2026 | 24 | 2 | — | — | — |
| Economy Landscape Contractors Ltd. and Economy Landscape Group Ltd | Alberta | Receivership (court-appointed) | PwC | 26 Oct 2018 | 2,886 | 18 | — | — | — |
| Edmonton City Centre Inc. | Alberta | Receivership (court-appointed) | PwC | 7 Jul 2025 | 440 | 17 | — | $15.3Mas at 7 Jul 2025 | — |
| Elaborate Homes Ltd. and Elaborate Developments Inc | Alberta | Receivership (court-appointed) | PwC | 23 Feb 2011 | 5,688 | 22 | — | $11.6Mas at 31 Jan 2011 | — |
| Elan Mechanical Consultants Ltd., J.S.L. Mechanical Installations Ltd., J.S.L. Maintenance and Service Ltd., Park West Heating and Refrigeration Ltd., Lower Arctic Holding Ltd., Joey Leonardis and Kenneth Leonardis | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 19 Sep 2016 | 3,653 | 7 | — | — | — |
| Elcano Exploration Inc., Elcano Exploration Ltd. & Elcano Energy Partnership | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 16 Jul 2021 | 1,892 | 20 | — | $34.6Mas at 23 Nov 2021 | — |
| Elements West Inc./Damen Trucking Ltd. | Alberta | Receivership (court-appointed) | Deloitte | 12 Dec 2017 | 3,204 | 6 | — | — | — |
| Everest Canadian Resources Corp | Alberta | Receivership (court-appointed) | PwC | 5 Apr 2023 | 1,264 | 26 | — | $35.3Mas at 31 Dec 2022 | — |
| Executive Marketing & Strategies Ltd | Alberta | Receivership (court-appointed) | EY | 1 Oct 2008 | 6,563 | 3 | — | — | — |
| Exro Technologies Inc. (TSX:EXRO), DPM Technologies Inc., and Cellex Energy Inc. | Alberta | Receivership (court-appointed) | FTI | 14 Nov 2025 | 310 | 50 | — | — | — |
| Faissal Mouhamad Professional Corporation, Delta Dental Corp., Michael Dave Management Ltd., 52 Dental Corporation, 52 Wellness Centre Inc. and 985842 Alberta Ltd. | Alberta | Receivership (court-appointed) | MNP | 16 Mar 2026 | 188 | 122 | — | — | — |
| Fallon Energy Inc. | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 24 Apr 2026 | 149 | 17 | — | — | — |
| FERLYN ROBERT JOHN CHMELYK, Deceased, 1848941 ALBERTA LTD., AECOR INC., RUHANI CONSTRUCTION INC., CEREZO DEVELOPMENTS INC., 1735560 ALBERTA LTD. 1735563 ALBERTA LTD. and 1751886 ALBERTA LTD. | Alberta | Receivership (court-appointed) | Hudson & Company Insolvency Trustees | 8 Feb 2018 | 3,146 | 6 | — | $718Kas at 30 Apr 2019 | — |
| Fitz Flooring Ltd. | Alberta | Receivership (court-appointed) | Hudson & Company Insolvency Trustees | 12 Aug 2016 | 3,691 | 4 | — | $2.44Mas at 12 Aug 2016 | — |
| FoothillsTruck | Alberta | Receivership (court-appointed) | BDO | 27 Jun 2024 | 815 | 8 | — | — | — |
| Forden Energy Inc | Alberta | Receivership (court-appointed) | PwC | 2 Feb 2026 | 230 | 2 | — | — | — |
| Forthryte Services Inc. | Alberta | Receivership (court-appointed) | GlassRatner | 14 May 2021 | 1,955 | 18 | — | — | — |
| Fuel-X International Inc. | Alberta | Receivership (court-appointed) | EY | 27 Sep 2007 | 6,933 | 8 | — | — | — |
| Fun Park Amusement Center Ltd. Fun Park Amusement Center (Winnipeg) Ltd. and City Wide Entertainment Group Inc. | Alberta | Receivership (court-appointed) | MNP | 5 Feb 2021 | 2,053 | 5 | — | — | — |
| Fusion Cine Sales & Rentals Inc. et al. | Alberta | Receivership (court-appointed) | AlixPartners | 24 Oct 2023 | 1,062 | 21 | — | — | — |
| Gabriel Construction Ltd., Gabriel Construction (Alberta) Ltd and SaskAlta Environmental Solutions Inc. | Alberta | Receivership (court-appointed) | Deloitte | 21 Mar 2017 | 3,470 | 21 | — | — | — |
| Galloway Construction Group Ltd. | Alberta | Receivership (court-appointed) | MNP | 10 Jun 2019 | 2,659 | 9 | — | — | — |
| GAP Electric Ltd., Westridge Electric Ltd. and 1880489 Alberta Ltd. | Alberta | Receivership (court-appointed) | MNP | 17 May 2018 | 3,048 | 6 | — | $949Kas at 17 May 2018 | — |
| Gemini | Alberta | Receivership (court-appointed) | FTI | 19 Apr 2018 | 3,076 | 23 | — | $27.5Mas at 30 Sep 2017 | — |
| Gill's Vacuum Service Ltd | Alberta | Receivership (court-appointed) | MNP | 18 Nov 2022 | 1,402 | 19 | — | — | — |
| Grace Road Lines Ltd. and Goodwill Enterprises Ltd. | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 22 Jan 2025 | 606 | 13 | — | — | — |
| Graf Canada Ltd | Alberta | Receivership (court-appointed) | Richter | 27 Apr 2016 | 3,798 | 14 | — | — | — |
| Graham Brothers Construction Group Ltd. | Alberta | Receivership (court-appointed) | Deloitte | 25 May 2016 | 3,770 | 34 | — | — | — |
| Grande Cache Coal et al. | Alberta | Receivership (court-appointed) | Deloitte | 24 Jan 2017 | 3,526 | 31 | — | — | — |
| Great Hawk Transport Inc. | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 28 Nov 2025 | 296 | 2 | — | — | — |
| GroundForce Geodrilling Solutions Inc. | Alberta | Receivership (court-appointed) | Deloitte | 2 Oct 2015 | 4,006 | 16 | — | $44.3Mas at 31 Jul 2015 | — |
| Halo Exploration Ltd. | Alberta | Receivership (court-appointed) | FTI | 10 Feb 2026 | 222 | 29 | — | — | — |
| Hanna Oil & Gas Company - Canada ULC | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 30 Aug 2017 | 3,308 | 2 | — | $45.7Mas at — | — |
| Hansen Company Limited | Alberta | Receivership (court-appointed) | Hudson & Company Insolvency Trustees | 23 Nov 2023 | 1,032 | 8 | — | — | — |
| Hatsize Learning Corporation | Alberta | Receivership (court-appointed) | Deloitte | 25 Jul 2018 | 2,979 | 2 | — | — | — |
| Helical Pier Systems Ltd | Alberta | Receivership (court-appointed) | PwC | 8 Jan 2020 | 2,447 | 30 | — | — | — |
| Heritage Plaza Developments Inc. | Alberta | Receivership (court-appointed) | Deloitte | 25 Apr 2017 | 3,435 | 9 | — | — | — |
| HOTEL BO GOUP LTD. | Alberta | Receivership (court-appointed) | Harris & Partners | 8 Apr 2026 | 165 | 21 | — | — | — |
| Houston Oil & Gas Ltd. | Alberta | Receivership (court-appointed) | BDO | 29 Oct 2019 | 2,518 | 45 | — | — | — |
| HRI | Alberta | Receivership (court-appointed) | BDO | 23 Sep 2019 | 2,554 | 4 | — | — | — |
| Hunterwood Technologies Ltd. | Alberta | Receivership (court-appointed) | EY | 9 Feb 2024 | 954 | 41 | — | — | — |
| Inara | Alberta | Receivership (court-appointed) | BDO | 3 May 2019 | 2,697 | 7 | — | — | — |
| Independent Electric and Controls Ltd. (IEC) | Alberta | Receivership (court-appointed) | Alvarez & Marsal | 29 Sep 2017 | 3,278 | 29 | — | — | — |
| Independent Renewable Resources Corp. and Independent Energy Holdings Inc. | Alberta | Receivership (court-appointed) | KSV | 13 Nov 2025 | 311 | 30 | — | — | — |
| Infinity Dental South, Omar Nsair Professional Corporation, Hussien Nsair Professional Corporation, and Infinity Dental Ltd | Alberta | Receivership (court-appointed) | PwC | 25 May 2020 | 2,309 | 28 | — | — | — |
| Infocus Energy Services Inc. | Alberta | Receivership (court-appointed) | EY | 2 Jun 2023 | 1,206 | 12 | — | — | — |
| Innova Global Limited | Alberta | Receivership (court-appointed) | PwC | 1 Apr 2019 | 2,729 | 49 | — | — | — |
| Intelife LP Intelife LP, Intelife GP Ltd., Intelife Finance Corporation (IFC), Intelife Security and Automation Ltd. (ISA) | Alberta | Receivership (court-appointed) | MNP | 19 Jan 2021 | 2,070 | 16 | — | — | — |
| Jaeger Electric Inc., 849751 ALBERTA LTD., Haza Rentals Inc. | Alberta | Receivership (court-appointed) | Hudson & Company Insolvency Trustees | 28 Mar 2019 | 2,733 | 7 | — | $989Kas at 28 Mar 2019 | — |
| Jay's Metal Products Ltd., Jay's Metal Structural Ltd., Jay's Metal Steel Framing Ltd. and Jay's Metal Edmonton Ltd. | Alberta | Receivership (court-appointed) | BDO | 20 Aug 2026 | 31 | 3 | — | — | — |
| Kaden Energy Ltd. and Beta Energy Corp. (BTAEF:OTC) | Alberta | Receivership (court-appointed) | FTI | 13 Feb 2025 | 584 | 27 | — | — | — |
| Kate Energy Holdings Inc. | Alberta | Receivership (court-appointed) | Hudson & Company Insolvency Trustees | 21 Jul 2021 | 1,887 | 17 | — | — | — |
| Katipult Technology Corp. (TSXV:FUND) | Alberta | Receivership (court-appointed) | KSV | 11 Feb 2025 | 586 | 12 | — | $290Kas at 31 Jan 2025 | — |
| KI Limited Partnership (formerly Korite International Limited Partnership) and 2302353 Alberta Inc. (formerly Korite International GP Inc.) | Alberta | Receivership (court-appointed) | AlixPartners | 5 Sep 2024 | 745 | 16 | — | $7.68Mas at 31 May 2024 | — |
| Kitimat Development Group Inc. and Hotels and Resorts of Kitimat | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 16 Jun 2015 | 4,114 | 17 | — | $4.71Mas at 16 Jun 2015 | — |
| Klyties Developments Inc. | Alberta | Receivership (court-appointed) | EY | 1 Oct 2007 | 6,929 | 27 | — | — | — |
| Kozco Trucking Ltd. | Alberta | Receivership (court-appointed) | MNP | 23 Jan 2012 | 5,354 | 3 | — | $3.02Mas at 23 Jan 2012 | — |
| Kraft & Venator | Alberta | Receivership (court-appointed) | MNP | 5 Jan 2026 | 258 | 21 | — | — | — |
| Kuzzii Motorsport Inc. | Alberta | Receivership (court-appointed) | MNP | 18 Jan 2018 | 3,167 | 8 | — | — | — |
| Kyoto Fuels Corporation | Alberta | Receivership (court-appointed) | Deloitte | 29 May 2014 | 4,497 | 35 | — | — | — |
| Ladacor AMS Ltd., Nomads Pipeline Consulting Ltd., and 2367147 Ontario Inc. | Alberta | Receivership (court-appointed) | Alvarez & Marsal | 14 May 2018 | 3,051 | 57 | — | — | — |
| Lee-Siah Estates & Investments Inc. | Alberta | Receivership (court-appointed) | MNP | 16 Dec 2025 | 278 | 17 | — | — | — |
| Legend Energy Canada Ltd. | Alberta | Receivership (court-appointed) | FTI | 9 May 2014 | 4,517 | 10 | — | — | — |
| Leigh Commercial Builders Inc. and Leigh Builders Ltd. | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 2 Jul 2020 | 2,271 | 3 | — | — | — |
| LGX Oil+ Gas Inc | Alberta | Receivership (court-appointed) | EY | 7 Jun 2016 | 3,757 | 34 | — | — | — |
| Light Speed Logistics Inc. | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 8 Dec 2025 | 286 | 108 | — | — | — |
| Lionhart Capital Ltd. | Alberta | Receivership (court-appointed) | MNP | 23 Feb 2023 | 1,305 | 9 | — | $258Kas at 28 Feb 2023 | — |
| Liquid Capital Alberta Corp. | Alberta | Receivership (court-appointed) | MNP | 24 Oct 2017 | 3,253 | 1 | — | $4.31Mas at 20 Oct 2017 | — |
| Local First | Alberta | Receivership (court-appointed) | FTI | 21 Feb 2025 | 576 | 42 | — | $1.01M USDas at 31 Dec 2024 | — |
| Long Run Exploration Ltd. | Alberta | Receivership (court-appointed) | PwC | 5 Mar 2025 | 564 | 77 | — | $640Mas at — | — |
| Louise Block Limited Partnership, First Street Plaza (2006) Limited Partnership and Macleod Place Limited Partnership | Alberta | Receivership (court-appointed) | MNP | 20 Mar 2020 | 2,375 | 40 | — | — | — |
| LREIT Holdings 34 Corporation | Alberta | Receivership (court-appointed) | Alvarez & Marsal | 6 Jun 2017 | 3,393 | 40 | — | — | — |
| Maccabee | Alberta | Receivership (court-appointed) | BDO | 12 Feb 2025 | 585 | 6 | — | — | — |
| Machine Works Industrial Inc. | Alberta | Receivership (court-appointed) | Deloitte | 13 Aug 2019 | 2,595 | 11 | — | — | — |
| Manoir Du Lac – Eldercare in McLennan, AB | Alberta | Receivership (court-appointed) | EY | 29 Nov 2022 | 1,391 | 9 | — | — | — |
| Massage Heights of Canada (MHC) Ltd. | Alberta | Receivership (court-appointed) | Hudson & Company Insolvency Trustees | 7 Apr 2019 | 2,723 | 1 | — | — | — |
| Mayfield Investments Ltd. | Alberta | Receivership (court-appointed) | EY | 6 Sep 2024 | 744 | 109 | — | — | — |
| MBM Copiers Ltd. 385367 Alberta Ltd. and MBM Real Estate Ltd. | Alberta | Receivership (court-appointed) | MNP | 16 Jun 2020 | 2,287 | 4 | — | $3.17Mas at — | — |
| MGT Management Inc. & MGT Aggregate Products Inc. | Alberta | Receivership (court-appointed) | BDO | 2 Dec 2022 | 1,388 | 18 | — | — | — |
| Milarm Co. Ltd. and 1903083 Alberta Ltd. | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 13 Dec 2017 | 3,203 | 3 | — | $350Kas at 13 Dec 2017 | — |
| Miquelon Meter Services Ltd. | Alberta | Receivership (court-appointed) | KSV | 29 Sep 2025 | 356 | 18 | — | $3.43Mas at 29 Sep 2025 | — |
| Mirror Trading International (Pty) Ltd. | Alberta | Receivership (court-appointed) | GlassRatner | 15 Apr 2026 | 158 | 16 | — | $73.1Mas at 19 May 2026 | — |
| MJs Water Hauling Co. and 1825377 Alberta Ltd. | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 10 Aug 2016 | 3,693 | 22 | — | — | — |
| Moonlight Systems Inc., Digital Edge Media Inc., and LightVu Inc. | Alberta | Receivership (court-appointed) | EY | 23 Dec 2024 | 636 | 16 | — | — | — |
| Mustang Well Services Ltd. | Alberta | Receivership (court-appointed) | FTI | 17 May 2018 | 3,048 | 20 | — | $36.3Mas at 31 Mar 2018 | — |
| Naeja Pharmaceuticals Inc. | Alberta | Receivership (court-appointed) | Deloitte | 13 May 2016 | 3,782 | 5 | — | — | — |
| Nearby Incorporated | Alberta | Receivership (court-appointed) | Doane Grant Thornton | 18 Jun 2025 | 459 | 1 | — | — | — |
| Nevas Realty Inc. | Alberta | Receivership (court-appointed) | MNP | 27 Nov 2018 | 2,854 | 27 | — | — | — |
| New Century Greenhouses Ltd. et al. | Alberta | Receivership (court-appointed) | EY | 5 May 2026 | 138 | 32 | — | — | — |
| nGrain (Canada) Corporation | Alberta | Receivership (court-appointed) | EY | 22 Feb 2024 | 941 | 12 | — | — | — |
| Nisheu Enterprises Ltd. | Alberta | Receivership (court-appointed) | BDO | 23 Jan 2026 | 240 | 5 | — | — | — |