Throughout the K&E invoices (around pg 1063) they refer several times to 'Swiss overindebtedness'. Pulled this from the internet..... The term over-indebtedness is used to describe debt which has become a major burden for the borrower. Deloitte AG is a Swiss firm. Connection ??? Then again this is an excerpt from their company website which would link with Chemic's view of keeping an eye on them. <a href="http://www.deloitte.com/dtt/section_node/0,1042,sid%253D174839,00.html" rel="nofollow" target="_blank">http://www.deloitte.com/dtt/section_node/0,1042,sid%253D174839,00.html</a> and this (note the 'chemicals' heading ) <a href="http://www.deloitte.com/dtt/article/0,1002,sid%253D70914%2526cid%253D190719,00.html" rel="nofollow" target="_blank">http://www.deloitte.com/dtt/article/0,1002,sid%253D70914%2526cid%253D190719,00.html</a>