雷曼兄弟的“验尸报告”

本人为大学本科生，若有不当之处，请各位高人多多指教。

EXAMINER’S REPORT
TABLE OF CONTENTS
VOLUME 1
Introduction, Sections I & II: Executive Summary & Procedural Background
Introduction ..................................................................................................................................2
I. Executive Summary of The Examiner’s Conclusions ......................................................15
A. Why Did Lehman Fail? Are There Colorable Causes of Action That Arise
From Its Financial Condition and Failure?..................................................................15
B. Are There Administrative Claims or Colorable Claims For Preferences or
Voidable Transfers? ........................................................................................................24
C. Do Colorable Claims Arise From Transfers of LBHI Affiliate Assets to
Barclays, or From the Lehman ALI Transaction?.......................................................26
II. Procedural Background and Nature of the Examination................................................28
A. The Examiner’s Authority .............................................................................................28
B. Document Collection and Review................................................................................30
C. Systems Access ................................................................................................................33
D. Witness Interview Process.............................................................................................35
E. Cooperation and Coordination With the Government and Parties ........................37
Section III.A.1: Risk
III. Examiner’s Conclusions.......................................................................................................43
A. Why Did Lehman Fail? Are There Colorable Causes of Action That Arise
From Its Financial Condition and Failure?..................................................................43
1. Business and Risk Management .............................................................................43
a) Executive Summary............................................................................................43
(1) The Examiner Does Not Find Colorable Claims That Lehman’s
Senior Officers Breached Their Fiduciary Duty of Care by
Failing to Observe Lehman’s Risk Management Policies and
Procedures......................................................................................................47