<PAGE>
EXHIBIT 99.3
Schedule 1.01(a)
The Section 363 Assigned Assets shall include, without limitation, all of the
following:
1. Cash and investments and similar accounts and the contents thereof (other
than the Cash Proceeds of $3,585,049).
2. Lockbox accounts.
3. Accounts receivable, trade receivable and similar rights, including
intercompany receivables.
4. Notes and other receivable and similar rights.
5. Prepaid assets and credits.
6. Property, plant and equipment, including without limitation, assets used by
Retained Employees, equipment, machinery, computer hardware and software
and related items, furniture, fixtures, telecommunications equipment.
7. Books and records.
8. Customer lists.
9. Internet and intranet websites, including all data, code and content.
10. Telephone numbers.
11. Stock of all subsidiaries other than those excluded on Schedule 1.02.
12. Causes of action in favor of Seller or the Business.
13. Permits.
14. Guarantees, warranties, indemnities and similar rights in favor of the
Seller or the Business.
15. Intellectual property, goodwill and other intangible assets.
16. General intangibles.
<PAGE>
Schedule 1.01(b)
Section 365 Assumed Rights
IBM CORPORATION Advertising $ 10,000
SUPPLY CHAIN CONFERENCE
3200 WINDY HILL ROAD, MSWG16B
ATLANTA, GA 30339
IBM SERVER MARKETING COMMUNICATION Advertising $ 190,000
LYNDA NICKELSEN
ROUTE 100, BUILDING 4
SOMERS, NY 10589
IBM CORPORATION - BC5 Lease $ 103,982
P.O. BOX 91222
CHICAGO, IL 60693
GARTNER GROUP Analyst $ 170,750
P.O. BOX 911319
DALLAS, TX 75391
FORT KNOX ESCROW SERVICE INC Escrow Service $ 9,130
2100 NORCROSS PARKWAY
SUITE 150
NORCROSS, GA 30071
NETWORK ASSOCIATES, INC. Lease $ 2,046
135 S. LASALLE
DEPT. 1729
CHICAGO, IL 60674
NETWORK ASSOC FINANCIAL SVC Lease $ 231
PROCESSING CENTER
21886 NETWORK PLACE
CHICAGO, IL 60673
PITNEY BOWES INC. Lease $ 3,426
FACSIMILE DIVISION
P.O. BOX 85210
LOUISVILLE, KY 402855210
LPI SOFTWARE FUNDING GROUP Lease $ 50,052
P.O. BOX 797
SOUTHEASTERN, PA 193990797
NEWCOURT FINANCIAL Lease $ 158
AT&T CAPITAL LEASING
P.O. BOX 93000
CHICAGO, IL 60673
1
<PAGE>
MAVERICK TECHNOLOGY SOLUTIONS Distribution Service $ 5,790
1345 LAKESIDE DRIVE
ROMEOVILLE, IL 60446
STEELCASE FINANCIAL SERV INC. Lease $ 24,947
P.O. BOX 91200
CHICAGO, IL 60693
RECALL CHICAGO Offsite Storage-Tapes $ 4,058
P.O. BOX 101370
ATLANTA, GA 303921370
CYBORG SYSTEMS, INC. Payroll System $ 6,372
P.O. BOX 6197
CHICAGO, IL 60680
FRANCOTYP-POSTALIA, INC. Shipping Service/freight $ 234
P.O. BOX 4272
CAROL STREAM, IL 60197
FRANCOTYP-POSTALIA, INC. Shipping Service/freight $ 799
1980 UNIVERSITY LANE
LISLE, IL 60532
UNITED PARCEL SERVICE Shipping Service/freight $ 14
P.O. BOX 630016
DALLAS, TX 630016
UNITED PARCEL SERVICE Shipping Service/freight $ 23
P.O. BOX 505820
THE LAKES, NV 88905
UNITED PARCEL SERVICE Shipping Service/freight $ 191
P.O. BOX 4980
HAGERSTOWN, MD 217474980
UNITED PARCEL SERVICE Shipping Service/freight $ 10,964
P.O. BOX 505820
THE LAKES, NV 88905
UNITED PARCEL SERVICE Shipping Service/freight $ 26,627
P.O. BOX 660586
DALLAS, TX 75266
UPS CUSTOMHOUSE BROKERAGE Shipping Service/freight $ 7,294
P.O. BOX 34486
LOUISVILLE, KY 40232
2
<PAGE>
ADAYTUM SOFTWARE Software Supplier $ 5,917
2051 KILLEBREW DRIVE
SUITE 400
MINNEAPOLIS, MN 55425
KPMG LLP Sub contractor $ 52,200
ATTN: CHERYL LAMAR
303 EAST WACKER DRIVE
CHICAGO, IL 60601
EQUANT NETWORK SERVICES, INC. Telephone Provider $ 224,414
DEPT. AT49928
ATLANTA, GA 31192
MCI TELECOMMUNICATIONS Telephone Provider $ -844
P.O. BOX 70699
CHICAGO, IL 606730699
MCI WESTERN UNION INTERNATL Telephone Provider $ 4,738
P.O. BOX 60000, FILE #42144
SAN FRANCISCO, CA 941602144
MCI WORLDCOM EQUIPMENT Telephone Provider $ 118
901 STEWART AVENUE
GARDEN CITY, NY 11530
INT'L.COM Translation $ 32,154
ATTN: ACCOUNTS RECEIVABLE
P.O. BOX 9437
BOSTON, MA 2209
CURTY PAYEN Client Settlement/ licensee $ 24,000
FEDERAL-MOGUL SEALING SYSTEMS
ATTN.: PIERRE MARIE- PICARD
25 RUE ARRESTED BRAINED
69800 PRIEST
FRANCE
ACTIS Partners $ 132,045
KURFURSTENDAMM 119
BERLIN, GERMANY, 10711
ORACLE Application Specific Sublicense $ 108,453
500 ORACLE PARKWAY
REDWOOD SHORES, CA 94065
ORACLE CORPORATION Intern training $ 132,251
P.O. BOX 71028
CHICAGO, IL 606941028
3
<PAGE>
PROTOVIEW DEVELOPMENT CORP. License Agreement $ 4,750
2540 ROUTE 130
CRANBURY, NEW JERSEY 08512
TOTAL SOLUTIONS GROUP Partner Agreement $ 150,400
1101 E. 78TH STREET, SUITE 100
BLOOMINGTON, MN 55432
612-831-8320
CONNECTICUT GENERAL LIFE Insurance provider
INSURANCE COMPANY
P.O. BOX 93024
CHICAGO,, IL 60673
METROPOLITAN LIFE INSURANCE CO Insurance provider
DEPARTMENT CH 10579
PALATINE, IL 60055-0579
AGREX KK Affiliate Agreement
ODAKYU NISHISHINJUKU BLDG.
5F, 47-1 HATSUDAI - 1 CHOME
SHIBUYA-KU
TOKYO
JAPAN
151-0061
APPLICOM SYSTEMS (postal address) Affiliate Agreement
P.O. BOX 2016
HERZELIYA
ISRAEL
46120
APPLICOM SYSTEMS, LTD. Affiliate Agreement
MERKAZIM BUILDING 2001
39, HAGALIM BLVD
HERZELIYA
ISRAEL
46725
COMPUTER SYSTEMS LTD Affiliate Agreement
COLUMBO
SRI LANKA 2
CSK NETWORK SYSTEMS CORP. Affiliate Agreement
SHINJUKU SUMITOMO BLDG, 16TH FLOOR
2-6-1 NISHI-SHINJUKU
SHINJUKU-KU
TOKYO, JAPAN
163-0216
4
<PAGE>
ENTERPRISE-WIDE SOLUTIONS Affiliate Agreement
12/F L TOWER
444 EDSA GUADALUPE VIEJO
MAKATI CITY
PHILIPPINES
HITACHI INFORMATION SYSTEM LTD Affiliate Agreement
16-3 DOGENZAKA
1 CHOME
SHIBUYA-KU
TOKYO
JAPAN
150-8540
IBM JAPAN Affiliate Agreement
19-21
NIHONBASHI HAKOZAKI-CHO CHUO-KU
TOKYO
JAPAN
103-8510
INES Affiliate Agreement
3-9-2 USHIKUBO
TAKATSU-KU
YOKOHAMA-SHI
KANAGAWA
JAPAN
224 8507
KUNMING JIN DING WEISITING Affiliate Agreement
INFORMATION TECHNOLOGY CO LTD
KINMING HIGH AND NEW TECH ZONE
GUANG MING PC TOWN F-305
KUNMING PRC
CHINA
650011
MITSUI KNOWLEDGE INDUSTRY CO., LTD. Affiliate Agreement
7-14 HIGASHINAKANO
2-CHOME
NAKANO-KU
TOKYO
JAPAN
164-8555
NIPPON OFFICE SYSTEMS LTD. Affiliate Agreement
URBANNET GOTANDA NN BLDG
3-7-10 NISHIGOTANDA
SHINAGAWA -KU
TOKYO
JAPAN
141-0031
5
<PAGE>
PRASETIO STRATEGIC CONSULTING Affiliate Agreement
WISMA 46 KOTA BNI
LEVELS 25-28
JL.JEND. SUDIRMAN KAV.1
JARKARTA, INDONESIA
10220
P.T. PERKOM INDAH MURNI Affiliate Agreement
MID PLAZA 2, 19TH FLOOR
J1 JENDRAL SUDIRIMAN KAV. 10-11
JAKARTA
INDONESIA
10220
P.T. INTIKOM BERLAIN MUSTIKA Affiliate Agreement
BCA BUILDING, 7TH FLOOR
J1 MATRAMAN RAYA 14-16
JAKARTA
INDONESIA
13140
PRO-SOFT CO., LTD Affiliate Agreement
468 RATCHADAPISEK ROAD
SAMSAEN NOK HUAY KWANG
BANGKOK
THAILAND
10320
PT MITRA INTEGRASI INFORATIKA Affiliate Agreement
WISMA METROPOLITAN 1 16TH FLOOR
JLN JEND SUDIRMAN KAV 29-31
JAKARTA
INDONESIA
12920
TATO CO. LTD Affiliate Agreement
7FKOJIMACHI-NAKATA BLDG, 5-3
KOJI-MACHI
CHIYODA-KU
TOKYO
JAPAN
ARBOUR GROUP Vendor Product Finder's Fee Agreement
500 WEST MONROE STREET
CHICAGO, IL 60661
6
<PAGE>
<TABLE>
<S> <C> <C>
CORVU AUSTRALASIA PTY LTD Software Partner /BPCS value-add
LEVEL 4
1 JAMES PLACE
NORTH SYDNEY NSW 2060
AUSTRALIA
CORVU NORTH AMERICA, INC. Partner
3400 WEST 66TH STREET
SUITE 445
EDINA, MN 55435
GLOBAL TRADE PARTNER LTD Cooperative Marketing Agreement
THE OLD BREWHOUSE,
LOWER CHARLTON TRADING ESTATE,
SHEPTON MALLET,
SOMERSET
BA4 5QE
ENGLAND
ISM Alliance Software Agreement $ 37,712
INTERNATIONAL SOFTWARE MARKETING LTD,
1 AMBERLEY COURT,
WHITWORTH RD,
COUNTY OAK,
CRAWLEY,
WEST SUSSEX
RH11 7XL
ENGLAND
LOGICAL Hardware Partner
1750 S. TELEGRAPH RD.
BLOOMFIELD HILLS, MI 48302
248-380-2181
OMTOOL Omtool Reseller Agreement
8 INDUSTRIAL WAY
SALEM, NH 03079
OPTIO SOFTWARE Cooperative Marketing Agreement
4800 RIVER GREEN PARKWAY
DULUTH, GA 30096
SAI Cooperative Marketing Agreement
Marketing Agreement
SOFTWARE ARCHITECTS INTERNATIONAL
SAI HOUSE
THE NATIONAL TECHNOLOGICAL PARK
LIMERICK
IRELAND
SYNQUEST INC. Distributor Agreement
3500 PARKWAY LANE
SUITE 555
NORCROSS, GA 30092
</TABLE>
7
<PAGE>
TAYLOR MANUFACTURING SYSTEMS Cooperative Marketing Agreement
5255 TRIANGLE PARKWAY #500
NORCROSS, GA 30092
TRADEPAQ CORPORATION Cooperative Marketing Agreement $ 9,000
KENT HOUSE, 1ST FLOOR, STE. 1
41, EAST STREET
BROMLEY
KENT
BR1 1QQ
TRILOGY Reseller Agreement
6034 WEST COURTYARD DRIVE
AUSTIN, TX 78730
2B CONSULTING Affiliate Agreement
PLACE FRANCOIS MITTERAND
01 TOUR CREDIT LYONNAIS
EURALILLIE, FRANCE
EURALILLIE
FRANCE
F-59777
ACSIOR, LTD. Affiliate Agreement
8B, CHRISTO GEORGIEV
1504 SOFIA
SOFIA
BULGARIA
ACTION INFORMATIQUE Affiliate Agreement
29 RUE MOULAY MOHAMED EL BAAMRANI
EX RUE DE LA SOMME
CASABLANCA
MOROCCO
21000
ARMADA, INC. Affiliate Agreement
BULDING 5, 1ST FLOOR
HARROWDENE OFFICE PARK
WESTERN SERVICE ROAD
WOODMEAD, JOHANNESBURG
SOUTH AFRICA
2157
AIMTEC A.S. Affiliate Agreement
HALKOVA 32
PLZEN
CZECH REPUBLIC
30122
8
<PAGE>
APS Affiliate Agreement
DUBRAVSKA CESTA 2
BRATISLAVA
SLOVAK REPUBLIC
84105
ARABIAN COMPUTER PROJECTS LTD. Affiliate Agreement
P.O. BOX 87068
RIYADH
SAUDIA ARABIA
11642
B & M, LTD. Affiliate Agreement
BAGDAT CADDESI MURUVET APT. 497-78
SUADIYE-KADIKOY
ISTANBUL
TURKEY
81110
BILTAS A.S. Affiliate Agreement
DR. MUSTAFABEY CAD
BERKL. APT. 1/1
IZMIR
TURKEY
BRUMA SRL Affiliate Agreement
VIA 9 LAZZARONI 4
MILAN
ITALY
20121
BSA A.S. Affiliate Agreement
MARAKOVA 8
160 00 PRAHA 6
PRAHA 6
CZECH REPUBLIC
CONSORT CONSULTING Affiliate Agreement
159, AVENUE CHARLES DEGAULLE
92200 NEUILLY SUR SEINE
FRANCE
CSS INDUSTRIAL APPLICATIONS Affiliate Agreement
BOULEVARD PAEPSEM
PAEPSEMLAAN 11
BRUSSELS
BELGIUM
B-1070
DIS S.A. Affiliate Agreement
208 EGNATIAS STREET
THESSALONIKI
GREECE
GR 546 39
9
<PAGE>
ENIAC ERP SERVICES Affiliate Agreement
UTRECHTSEWEG 340
P.O. BOX 123
DE BILT
NETHERLANDS
3730AC
ENTERPRISE SOLUTIONS Affiliate Agreement
FIRST FLOOR HANNAN CENTRE
55 DACHS BLOCK 7&8
MAIN SHAREA FAISAL
KARACHI
PAKISTAN
FOCAL SYSTEMS PTY., LTD. Affiliate Agreement
643 MURRAY STREET, 1ST FLOOR
WEST PERTH
AUSTRALIA
WA 6005
IBM GLOBAL SERVICES INDIA PVT LTD Affiliate Agreement
MIDAS, GR FLR.
SAHAR PLAZA COMPLES
MV ROAD, ANDHERI (EAST)
MUMBAI
INDIA
400 059
ITS INTERNATIONAL Affiliate Agreement
ROOM 310
LEONTIEVSKY PER, 10
MOSCOW
RUSSIA
103009
KONCAR-POSLOVNA INFORMATICA DD Affiliate Agreement
FALLEROVO SETALISTE 22
HR - 10 000
ZAGREB, CROATIA
MCC INTER-CONSULT Affiliate Agreement
P.O. BOX 23094
SAFAT
KUWAIT
13091
MFI Affiliate Agreement
1 AVENUE GEORGES POMPIDOU
LE CHALLENGER
LYON
FRANCE
F-69003
MHT Affiliate Agreement
VIA ROMA, 4D
LANCENIGO TV
ITALY
31020
10
<PAGE>
OY INTERNATIONAL BUS. MACH. Affiliate Agreement
P.O. BOX 265
HELSINKI
FINLAND
00101
P T BARUNA HARUM GEMILANG Affiliate Agreement
JL KESEHATAN RAYA NO 7-7A
MALMO
SWEDEN
SIS DATENVERARBEITUNG GmbH Affiliate Agreement
HOFZEILE 24
VIENNA
A-1190
AUSTRIA
SZINTEZIS COMPUTER RENDSZERHAZ KFT (hq) Affiliate Agreement
9024 GYOR
TIHANYI ARPAD UT 2
GYOR
HUNGARY
WM DATA A/S Affiliate Agreement
SVOVEL STIKKA 1
P.O. BOX 6432
ETTERSTAD
OSLO
NORWAY
N-0605
DCS Partners
VICTORIA HOUSE
LAWNSWOOD BUSINESS PARK
REDVERS CLOSE
LEEDS
LS16 6QY
UK
SRC E-COMMERCE BV Sub contractor $ 12,000
NIEUWE STEEN 2D
POSTBUS 417,1620
AK HOORN,
SUMITOMO FUDONSAN KK
7F, NICHIREI-HIGASHIGINZA BD. Rental property
6-19-20, TSUKIJI, CHUO-KU
TOKYO, JAPAN
104
OLIVER ALLEN CORPORATION Lease $ 13,799
801 LARKSPUR LANDING CIRCLE
LARKSPUR, CA 94939
SIEMENS BUSINESS COMMUNICATION Lease #629-0000845-000 $ 14,010
C/O SIEMENS CREDIT CORPORATION
ON991 U.S. HIGHWAY 22, SUITE 300
BRIDGEWATER, NJ 88072956
11
<PAGE>
All professional service agreements and all software license agreements except
agreements with (a) any client whose agreement is related to the litigation
listed in Schedule 3.11; and (b) the following parties:
ABBOTT LABORATORIES
ACER PERIPHERALS, INC.
ADCOCK INGRAM LIMITED
ADWEST GROUP PLC
AIR PRODUCTS AND CHEMICALS, INC.
ALBERT TROSTEL & SONS COMPANY
AMATI-DENAK
ASTEC INTERNATIONAL
AVENOR, INC.
AVENOR, INC. - WHITE PAPER DIVISION
BELL SPORTS
BRITISH AMERICAN TOBACCO CO LTD.
BURNS PHILP FOOD, INC.
CANANDAIGUIA WINE COMPANY, INC.
CEPA SA
CERAMITA SA
CHARLES INDUSTRIES
CHINA FIRST AUTOMOTIVE
CLOROX SERVICES COMPANY
COOPERS & LYBRAND LLP (AVON)
CORESA SA
CROMPTON & KNOWLES CORP
DENTSPLY INTERNATIONAL
DP FITNESS (DIVERSIFIED PROD.)
EAST ASIATIC COMPANY LTD
EATON CORPORATION
EBEL (ORGANIZACION EBEL INT'L) COLUMBIA
ELGINKAN HOLDING AS
ER WAGNER MANUFACTURING CO.
FARMA CENTRAL SA (FARMA ANDINA SA)
FONDA GROUP, INC.
GENCOR INDUSTRIES, INC.
GODREJ-GE APPLIANCES LTD.
GOLDKIST, INC.
GRIVAL/GRIFOS Y VALVULAS SA
HAFELE UK LIMITED
HARVESTIME LTD (DCS)
HAYNES INTERNATIONAL INC.
HEWLETT-PACKARD COMPANY
ICI AMERICAS, INC.
IMPERIAL CHEMICAL INDUSTRIES (ICI)
INGENIERIA GASTRONOMICA
INTERNATIONAL BEVERAGE MGMT CORP. (BAESA)
INTERNATIONAL ENVELOPE
ITT FLUID TECHNOLOGY CORP.
KENDALL COMPANY
KENWOOD CORPORATION
KRUEGER INTERNATIONAL INC.
LABORATORIOS CALIFORNIA
LABORATORIOS ROWE
LLOREDA GRASAS SA
LOZIER CORPORATION
LYNDALE FOODS LIMITED
12
<PAGE>
MARIETTA CORPORATION
MANCESA SA (Manufacturas de Ceramica)
MURPHY FARMS, INC.
NAE
NEWARK ELECTRONICS
NYPRO INC.
OCCIDENTAL CHEMICAL CORPORATION
ORGANIZATION CORONA
PABIANUCKIE ZAKLADY FARMACEUTY
POLAR CORPORATION
PORTMEIRON POTTERIES LTD
QUAKER FABRIC CORPORATION OF FALL RIVER
QUIMCA COMERCIAL ANDINA SA & DISTRIBUDORA ANDINA SA
RANDELL MANUFACTURING, INC.
ROEMMERS SAICF
ROFINA SA
ROLEC
SC JOHNSON & SON INC.
SEALED AIR
SWARZEDZKIMI FABRYKAMI BEBLI SA (SFM)
SHOP VAC CORPORATION
STANDARD PRODUCTS COMPANY
STORK SCREENS AMERICA INC.
SUMICOL
SUMINISTROS DE COLOMBIA SA
SUNRISE MEDICAL INC.
THORLO, INC.
UWAJIMAYA, INC.
WHITTMAN-HART, INC.
WINDFALL PRODUCTS, INC.
ARAGONESAS AGRO SA
CZEWO DATA GmbH
DESEILLES TEXTILES
DOYEN
LIBELTEX
JOUAN
KERKSTOEL
KONG WAH HOLDINGS LTD.
MECCANO
MEERSEEN PAPIER
OGIHARA EUROPE, LTD.
SPL TECHNOLOGY
ABBOTT ARGENTINA (PS)
AKAPOL SA
ALBAYDA S.A.
ALLERGAN ARGENTINA
ALLERGAN LOA S.A. (PS)
AMP ARGENTINA (PS)
AMP RAYCHEM
ASYTEC SISTEMAS
ASYTECSISTEMAS SRL (PS)
AURORA (PS)
BAESA ARGENTINA (PS)
13
<PAGE>
BGH S.A.
BOEHRINGER INGELHEIM S.A. - ARGENTINA
BRISTOL MYERS SQUIBB ARGENTINA S.A.
BUENOS AIRES EMBOTELLAD-BAESA
BULL SACI - ARGENTINA
BYK LIPRANDI
C.E.P.A.SA
CALF
CALSA
CARDED DNS S.A.
CASA ISENBECK
CELULOSA ARGENTINA S.A. (PS)
CERAMICA ZANON S.A.C.I. E-10
CERAMICA ZANON S.A.C.I. E-35
CETCO YANBAL ARGENTINA (PS)
CIBA ESPECIALIDADES QUIMICAS S.A.
CIBA GEIGY ARGENTINA S.A.
CIGARRERA BIGOTT ARG. (P/S)
CLOROX ARGENTINA
CORESA (ARGENTINA)
DELLA PENA SAN LUIS S.A.(PS)
DIAL ARGENTINA
DIAL CORPORATION ARGENTINA
DISTRIB. DE GAS PAMPEANA
DOMINION NONWOVENS SUDAMERICA
ELECTRODOMESTICOS AURORA
ELI LILLY ARGENTINA
ELVETIUM S.A.
ESTUDIO MENDOZA
FAPLAC SA (HIERROMAT) (PS)
FAPLAC SA F-10 HIERROMAT
FARLOC ARGENTINA S.A.
FERRERO - ARGENTINA (P/S)
FERRO ENAMEL - ARGENTINA
FIPLASTO
FIPLASTO S.A.
FRENOS VARGA ARGENTINA SA
GADOR PS
GBM ARGENTINA (PS)
GEORGALOS HNOS S.A.I.C.A.
GEORGALOS HNOS. PS
GIVAUDAN ROURE (PS)
GLAXO WELLCOME S.A. - ARGENTINA
NEUMATICOS GOODYEAR S.R.L.
GROUPE SCHNEIDER ARG
GRUNENTHAL ARGENTINA
GRUNENTHAL PERUANA ARGENT. PS
GUIVAUDAN ROURE
HEWLETT PACKARD ARGENTINA
HEWLETT PACKARD ARGENTINA
HIERROMAT CORDOBA
HIERROMAT F 04
HIERROMAT MENDOZA
HIERROMAT S.A.
HIERROMAT VICENTE LOPEZ
HILOS CADENA S.A.
14
<PAGE>
HOECHST ARGENTINA S.A.
HOECHST VENEZUELA ARGENT.(PS)
HOSPITAL ITALIANO
IBM ARGENTINA S.A.
IBM CELULOSA (PS)
IBM PARAGUAY
IBM TERRABUSI
ICI INTEC ARG. PS
INDECO H MINOLI SACI
INDUSTRIAS LEAR DE ARGENTINA
INFORMIX
INGENIERIA GASTRONOMICA
INSPECTORATE
INSTITUTO MASSONE
INSTITUTO SIDUS ICSA
JOHNSON & JOHNSON DE ARGENTINA S.A.C.E.I.
KASDORF
KEYSTONE DO BRAZIL (ARGENTINA)
LA PREVISION (IBM)
LA PREVISON COOPERATIVA
LABORATORIOS COLUMBIA SA DE CV
LABORATORIOS DR GADOR Y CIA
LABORATORIOS RICHET (ARG)
LABORATORIOS RICHET PS
LABORATORIOS RICHMOND
LABORATORIOS ROWE-R.DOMINICANA
LITORAL GAS SA
LONGVIE S.A.
MANFACTURAS DE MOTORES ARGENT
MASSUH SA
MERCANTIL ANDINA
MERCK QUIMICA ARGENTINA S.A.I.
MIRGOR S.A.
MIRGOR SA PS
MUSIMUNDO S.A.
MUSIMUNDO S.A. D-20
NABISCO TERRABUSSI
NEWSAN
NEW-SAN S.A.
NIDERA PTA V TUERTO
NIDERA PTA VALENTIN ALSINA
NIDERA SISTEMAS
NOBLEZA PICCARDO
NOVARTIS ARGENTINA S.A.
OCCIDENTAL CHILE ARGENTINA(PS)
ORGANON (PS)
ORGANON ARGENTINA S.A.
PARMALAT ARGENTINA S.A.
PARMALAT URUGUAY
PARMALAT VENEZUELA
PHARMACIA AND UPJOHN S.A. - ARGENTINA
PHILCO USHUAIA S.A. (PS)
PRODUCTOS ROCHE
PRODUCTOS ROCHE SAQEL ARG.(PS)
RASIC HNOS S.A
RAYMOND ROY S.A
15
<PAGE>
RECKITT & COLMAN ARGENTINA S.A.
REYNOLDS LATOS DE ALUMINIO ARGENTINA S.A.
ROBERT BOSCH ARGENTINA SA
ROBERT BOSCH S.A.
ROEMMERS - ARGENTINA
ROEMMERS - URUGUAY
ROFINA S.A.
S.C.JOHNSON ARGENTINA
SCAVONE HNOS SA
SIRTI
SOL Y ORO S.A.I.C.F.E.I
SONY ARGENTINA S.A.
SWIFT ARMOUR SA
SYSWARE S.A.
TDI SA
TELSYS SA
TERRABUSI S.A. & ESTABLECIMINETOS MODELO TERRABUSI S.A.I.C.
TFL ARGENTINA
TOP & BEST S.A.
TRANSOT S.A.
TTI
UNIFARMA
UNIFARMA S.A.
UNION CARBIDE ARGENTINA SAICS
UNION CARBIDE S.A.
VAN LEER-ARGENTINA
VCC ARGENTINA (PS)
VIALORENZ S.A.
VIDEO CABLE COMUNICACION (VCC)
VILMAX S.A.
Y.P.F. S.A.
ZANON(IBM) (PS)
ACEROS REVESTIDOS S.A.
AGFA GEVAERT - ARGENTINA
ALCATEL-IND. AGENTINAS DE TELE
ARAGONE POR MAYOR, S.A.
ASER S.A.
BAHCO SUDAMERICANA S.A.C.I.
BIOGENESIS S.A.
BRASSOVORA S.A.
BRUGAL Y CIA.
BUROTTO Y ASOC S.R.L.
BYK LIPRANDI
CARTELCO S.A.
CELULOSA ARGENTINA S.A
CERAMICA SAN LORENZO
CERAMICA SAN LORENZO-SITE 2
COLORIN SA
COMPUTEC SISTEMAS
COMPUTEC SISTEMAS S.A.
CREDOMATIC
CYANAMID DE ARGENTINA, S.A.
EL GATO NEGRO S.A. DE C.V.
ESSEN S.A.
FUNDACION UNIVERSIDAD BELGRANO
16
<PAGE>
HIERROMAT SA F10
ICI ARGENTINA
INDUSTRIAS EUREKA S.A
IPAKO INDUST. PETROQUIM. ARGEN
LAB PROMECO (ARG)
LAMINFER
LEDESMA S.A (DEPFLE)
MOORE COMMERCIAL S.A. DE C.V
NOBLEZA-PICCARDO SAICYF (BAT)
NOBLEZA-PICCARDO SAICYF (BAT)
PFIZER - ARGENTINA
PITTSBURGH S.A.C.I.F.I.
RHODIA ARGENTINA QUIMICA Y TEX
SOPORTE DE SISTEMAS
SULLAIR ARGENTINA
SURREY
TURNER Y CIA.
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Schedule 1.02
Excluded Assets
1. Any subsidiary or branch office not listed below:
<TABLE>
<CAPTION>
Jurisdiction % owned
Entity Incorporation SSA, Inc. Status
------ ------------- -------- ------
<S> <C> <C> <C>
North America
SSA Canada Corporation Canada 100% Active
System Software Japan Corporation Delaware 100% Active
System Software Pacific Rim Corporation Delaware 100% Active
- System Software Associates Japan, LLC Delaware 100% Active
Europe
System Software Associates Limited England 100% Active
-SSA Limited England 100% Inactive
SSA Acclaim Limited England 81% Active
-SSA Acclaim Resource Management, Ltd. England 100% Inactive
-Acclaim Computer Systems, Ltd. England 100% Inactive
SSA Softwright Limited England 100% Active
-Kiosk Company Limited England 100% Inactive
-Mediabright Limited England 10% Active
SSA Iberica S.A. Spain 100% Active
SSA Catalunya S.A. Spain 19% Active
SSA France S.A. France 100% Active
System Software Associates GmbH Germany 100% Active
SSA Italia SpA Italy 99% Active
SSA Benelux B.V. Netherlands 100% Active
-Solid-csf BV Netherlands 100% Inactive
-SSA Belguim (branch office) Belgium 100% Active
System Software Associates AG, Basel Switzerland 100% Active
Wallop Investments (Proprietary) Ltd South Africa 100% Inactive
Asia/Pacific
System Software Associates Asia
Pacific Pte. Ltd. Singapore 100% Active
-SSA (Beijing) Co. Ltd. China 100% Active
-SSA Taiwan (branch office) 100%
SSA Pte. Ltd. Singapore 100% Inactive
System Software Services Pty Ltd. Australia 100% Active
- SSA Pacific (NZ) Ltd. New Zealand 100% Active
SSA Korea Ltd. Korea 100% Active
SSA Software (Malaysia) Sdn Bhd Malaysia 100% Active
SSA Hong Kong Ltd. Hong Kong 100% Active
Latin America
System Software Associates Do Brasil Ltda Brazil 100% Active
SSA de Mexico, S.A. de C.V. Mexico 100% Active
</TABLE>
2. Except as otherwise provided above, all properties and assets of SSA
Sucursal Argentina.
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Schedule 1.04
Assumed Liabilities
1. Accrued compensation (but excluding vacation) and benefits with respect to
the Transferred Employees.
2. Deferred revenue to the extent contract obligation is assumed.
3. All expenses and obligations of Seller incurred in the ordinary course of
business after the Petition Date and prior to the Closing Date but unpaid
as of the Closing Date, so long as payment of amounts so incurred plus the
amount required to retire the DIP Financing (without regard to the fees and
expenses of the lenders referred to in Section 1.06(b)(i)(c)) does not
exceed $11,740,000, it being understood that notwithstanding anything to
the contrary contained herein or in any document approved by the Bankruptcy
Court: (i) the Assumed Liabilities shall not include any unpaid fees,
expenses or other amounts owed by the Seller to Gores, or any affiliate
thereof; (ii) the Assumed Liabilities shall not include any fees or
expenses owed to professionals retained by Seller's estate pursuant to
Sections 330 or 506 of the Bankruptcy Code or otherwise, regardless of
whether the payment of such fees and expenses would have been provided for
by the existing $400,000 `carveout' contained in the existing DIP loan
facility provided to the Seller by Foothill Capital Corporation and Ableco
Finance LLC (the "DIP Lenders"), and the DIP Lenders shall have no further
obligation for the payment of any such professional fees and expenses;
(iii) the Purchaser shall be responsible for the payment of up to the first
$100,000 in fees and expenses awarded by the Bankruptcy Court, after notice
and a hearing, to Manchester Companies, Inc., but shall have no obligation
for any fees or expenses awarded by the Bankruptcy Court which exceed this
$100,000 amount; and (iv) the Assumed Liabilities shall not include any
amounts owing to employees on account of unpaid prepetition compensation,
vacation pay, unpaid benefits, or unpaid reimbursed expenses, even if said
claims would be considered priority claims under the relevant provisions of
the Bankruptcy Code, subject to the statutory dollar limitations contained
therein.
4. All WARN obligations pursuant to Section 5.06(c)(ii)
