In this Article it states that the Court approved the remaining $ 600 M in DIP financing on April 16, 2019: https://www.law360.com/articles/1150709/windstream-gets-greenlight-for-1b-in-dip-funding So this means that the $ 432 M in Cash/Cash Equivalents - as of March 31, 2019 - included the initial $ 400 M in DIP financing.