Chalone Wine Group Ltd.
Filed 3/31/03


                        SECURITIES & EXCHANGE COMMISSION
                              WASHINGTON, DC 20549


                                    FORM 10-K

                        FOR ANNUAL AND TRANSITION REPORTS
                     PURSUANT TO SECTIONS 13 OR 15(D) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

           [X]  ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934
                   For the Fiscal Year Ended December 31, 2002

                                       OR

           [ ]TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934


                         Commission file number 0-13406

                          THE CHALONE WINE GROUP, LTD.
             ______________________________________________________
             (Exact Name of Registrant as Specified in Its Charter)


           California                                   94-1696731
_________________________________        _______________________________________
  (State or Other Jurisdiction           (I.R.S. Employer Identification Number)
of Incorporation or Organization)


                621 Airpark Road, Napa, CA                    94558
         ________________________________________           __________
         (Address of Principal Executive Offices)           (Zip Code)


Registrant's telephone number, including area code (707) 254-4200

Securities registered pursuant to Section 12(b) of the Act:  None

Securities registered to Section 12(g) of the Act:

                                  Common Stock
                                (Title of Class)

Indicate by check mark whether the registrant: (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to such
filing requirements for the past 90 days. Yes [X] No [ ]

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405
of Regulation S-K is not contained herein, and will not be contained, to the
best of registrant's knowledge, in definitive proxy or information statements
incorporated by reference in Part III of this Form 10-K or any amendment to this
Form 10-K. [ ]

Indicate  by check mark  whether  the  registrant  is an  accelarated  filer (as
defined in Rule 12b-2 of the Act). Yes [ ]   No [X]

As of March 10, 2003 there were 3,551,620 shares of the Company's voting no par
value common stock, with an aggregate market value of $36.2 million held by
non-affiliates. For purposes of this disclosure, shares of common stock held by
persons who hold more than 5% of the outstanding shares of the Registrant's
common stock and shares held by officers and directors of the Registrant have
been excluded because such persons may be deemed to be affiliates. This
determination is not intended to be conclusive. As of March 13, 2003, there were
12,068,944 shares outstanding of the Company's voting no par value common stock.

                       DOCUMENTS INCORPORATED BY REFERENCE

Portions of the definitive proxy statement for the 2003 Annual Meeting of
Shareholders of the Chalone Wine Group, Ltd. (the "Proxy Statement"), to be
filed with the Securities and Exchange Commission within 120 days after December
31, 2003, are incorporated by reference into Part III of this report.




PART I
PART II
Item 1. Business Item 5. Market for Registrant's Common Equity and Related Stockholder Matters
Item 2. Properties Item 6. Selected Financial Data
Item 3. Legal Proceedings Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations
Item 4. Submission of Matters to a Vote of Security Holders Item 8. Financial Statements and Supplementary Data
    Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
PART III
PART IV
Item 10. Directors and Executive Officers of Registrant Item 15. Exhibits, Financial Statement Schedules and Reports on Form 8-K
Item 11. Executive Compensation Signatures
Item 12. Security Ownership of Certain Beneficial Owners and Management Certifications
Item 13. Certain Relationships and Related Transactions  
Item 14. Controls and Procedures  
FINANCIAL STATEMENTS



                                     PART I

ITEM 1. BUSINESS.

A.       GENERAL.

     The Company produces,  markets and sells super premium,  ultra premium, and
luxury-priced white and red varietal table wines, primarily Pinot Noir, Cabernet
Sauvignon,  Merlot, Syrah,  Chardonnay and Sauvignon Blanc. The Company owns and
operates  wineries in various  counties of California and Washington  State. The
Company's wines are made primarily from grapes grown at Moon Mountain  Vineyard,
Edna Valley Vineyard,  Chalone Vineyard,  Acacia Vineyard,  Hewitt Vineyard, and
Suscol Creek  Vineyard in California  and the Canoe Ridge Vineyard in Washington
State, as well as from purchased grapes.
      The wines are primarily sold under the labels  "Provenance  Vineyards(R),"
"Chalone  Vineyard(R),"  "Edna  Valley  Vineyard(R),"   "Dynamite(R)  Vineyards,
"Acacia(R),"   "Canoe  Ridge(R)   Vineyard,"  "Jade   Mountain(R),"   "Sagelands
Vineyard(R)," and "Echelon Vineyards."
     In France,  the Company owns a minority interest in fourth-growth  Bordeaux
estate Chateau  Duhart-Milon  ("Duhart-Milon")  in partnership with Les Domaines
Barons de Rothschild (Lafite) ("DBR"). The vineyards of Duhart-Milon are located
adjacent  to  the  world-renowned  Chateau  Lafite-Rothschild  in  the  town  of
Pauillac.
     The Chalone Wine Group,  Ltd. was incorporated  under the laws of the State
of California on June 27, 1969. Unless otherwise  indicated,  the terms "we" and
"Company"  used in this report  refer to The Chalone  Wine Group,  Ltd.  and its
consolidated subsidiaries.  The Company became a publicly held reporting company
as the result of an initial public offering of common stock in 1984.

      SIGNIFICANT EVENTS

THE CHALONE WINE GROUP  PURCHASED A WINERY IN RUTHERFORD AS HOME FOR  PROVENANCE
VINEYARDS

     The Company  announced in August 2002 that it had purchased a winery in the
heart of the Rutherford District for the home of Provenance  Vineyards,  its new
Napa Valley  Cabernet  Sauvignon  winery.  Formerly  known as Chateau  Beaucanon
Winery,  the winery and 45 acres of estate vineyard are located on Highway 29 in
Rutherford.  Provenance  focuses on  Rutherford  Cabernet  Sauvignon and makes a
smaller  amount of Merlot from the Carneros  region and Cabernet  Sauvignon from
the Oakville District.

THE COMPANY  SOLD THE  CARMENET  BRAND TO FOCUS ON MOON  MOUNTAIN  VINEYARD  AND
DYNAMITE VINEYARDS

     In September  2002 the Company signed an agreement with Beringer Blass Wine
Estates to sell the Carmenet brand name and inventory.  Beringer Blass purchased
all inventory of the Carmenet brand,  which includes  Carmenet Reserve Sauvignon
Blanc, Old Vines Zinfandel,  Cabernet Franc, Copa de Morado Zinfandel Port, Copa
de Oro Late Harvest  Semillon  and Sonoma  Merlot and  Cabernet  Sauvignon.  The
company  retains  ownership of the estate  winery and vineyard in Sonoma  County
where  Carmenet  began,  now called Moon  Mountain  Vineyard.  The company  also
retains ownership of Dynamite Vineyards.

VINTAGE LANE WINERY SOLD AS PART OF DYNAMITE VINEYARDS' MOVE TO LAKE COUNTY

     Because of the growing  demand for Dynamite  Vineyards  wines,  the Company
projected it would soon reach the production  capacity limit at Vintage Lane, in
Glen Ellen,  California,  where  Dynamite  wines were made. In December 2002 the
Company sold the Vintage Lane winery to Justi Creek LLC. The sale  included only
the winery and none of the inventory or grape  contracts of Dynamite  Vineyards.
The sale will  allow  Dynamite  to expand and to move to Lake  County,  which is
quickly becoming a major source of its grapes.

B.         FINANCIAL INFORMATION ABOUT INDUSTRY SEGMENTS.

      The Company produces and sells super premium to luxury quality table wines
and believes that its various  products and brands all share  similar  long-term
financial  performance,   production  processes,  customer  types,  distribution
methods  and  other  economic  characteristics.   Accordingly,  these  operating
segments have been aggregated as a single operating  segment in the consolidated
financial statements.

C.       NARRATIVE DESCRIPTION OF BUSINESS.

    OVERVIEW

     The Company owns the following  properties in the United States and France,
either  wholly  or in  partnership  with  others,  all  of  which  have  related
company-owned vineyards with the exception of Edna Valley Vineyard. The specific
ownership structure is as follows:




PROPERTY                   OWNERSHIP     FORM OF OWNERSHIP      LOCATION
- --------                   ---------     -----------------      ---------
                                                       
Chalone Vineyard             100.0%      Corporation            Soledad, California
Moon Mountain Vineyard       100.0%      Corporation            Sonoma, California
(1)
Acacia
    Acacia Winery            100.0%      Corporation            Napa, California
    Acacia Vineyard          50.0%       Partnership            Napa, California
Edna Valley Vineyard         50.0%       Partnership            San Luis Obispo, California
Canoe Ridge Vineyard         100.0%      Corporation            Walla Walla, Washington
Chateau Duhart-Milon         23.5%       Partnership            Pauillac, France
Sagelands Vineyard (2)       100.0%      Corporation            Yakima Valley, Washington
Suscol Creek Vineyard        100.0%      Corporation            Napa, California
Hewitt Vineyard              100.0%      Corporation            Rutherford, California
Provenance Vineyards         100.0%      Corporation            Rutherford, California



(1)  Formerly known as Carmenet Vineyard.
(2)  Formerly known as Staton Hills Winery.




                                       2



     With the  exception  of  Chateau  Duhart-Milon,  the  Company  manages  and
operates  all of the above  properties  and  consolidates  the  results of their
operations.  The Company  accounts for its  investment  in Chateau  Duhart-Milon
using the equity method of accounting.
     Each  of the  Company's  domestic  wineries  or  estate  vineyards  is in a
different "American  Viticultural Area" ("AVA"). AVA is a designation granted by
the Federal  Bureau of Alcohol,  Tobacco and Firearms to identify  grape-growing
areas  distinguishable  by their specific and definable  geographic and climatic
characteristics.  Wines may display an AVA on a bottle label only if 85% or more
of the grapes used to produce the wine were grown in that viticultural area.
     For a  more  detailed  description  of the  Company's  properties  and  its
operations, see "Item 2. Properties."

      VINEYARD PRACTICES

     The Company believes that the soils and microclimates of each vineyard from
which it obtains  its grapes are  particularly  suitable  for the  varieties  of
grapes with which they have been or, are being, planted.
     The Company  generally  manages its  vineyards  to produce  yields that are
lower than average for similarly situated vineyards in California and Washington
State and below the  maximum  yield that could be  obtained.  It  believes  that
relatively low yields  enhance the varietal  character of the grapes and improve
the quality of the resulting wines.

      AGRICULTURAL RISKS

     For a  description  of the  Company's  agricultural  risks,  see  "Item  7.
Management's  Discussion  and  Analysis of  Financial  Condition  and Results of
Operations."

      WINEMAKING PRACTICES

     The  Company's  philosophy  is that  winemaking  is a natural  process best
managed with minimum intervention, but requiring the attention and dedication of
a winemaker. While the Company uses a relatively high level of hand labor during
the  winemaking  processes,  the  Company  also  makes  extensive  use of modern
laboratory equipment and techniques to monitor the progress of each wine through
all stages of the winemaking process. All of the Company's wineries are operated
under the overall supervision of the Company's Chief Executive Officer. However,
each  winery has its own  General  Manager  who,  in most  instances,  is also a
winemaker.
     The principal raw  materials  used by the Company are grapes,  oak barrels,
glass,  and cork.  About 75% of the oak barrels are purchased  from the Burgundy
and Bordeaux  regions of France and the remainder  from the United  States.  The
Company  favors  French  oak  barrels  due to  Company  tradition  and  consumer
preferences. Cork is produced and manufactured in Portugal, which is the primary
cork-producing  country  in the  world.  Glass is  purchased  from a variety  of
different  sources  according to each winery's specific needs. The Company's own
vineyards provide a significant portion of the Company's grape requirements.  As
needed, the Company also purchases grapes from other independent  California and
Washington State growers.

      WINE PRODUCTION AND WINES

     This table sets forth the wine production of the Company for the 2002, 2001
and 2000  vintages.  The wines'  vintage is the year during which the grapes are
harvested.  The  following  information  is presented  in terms of  "equivalent"
number of cases.  The precise  number of cases is not known at this time because
many of these  vintages  are still  being  aged in barrels  and  tanks.  For the
purpose of this schedule and the discussion that follows, wines purchased by the
Company for resale purposes are excluded.




                                      2002                        2001                        2000
                            ------------------------    ------------------------    -----------------------
                            Equivalent                  Equivalent                  Equivalent
                            Number of                   Number of                   Number of
                            Cases        % of Total     Cases        % of Total     Cases       % of Total
                            ----------   -----------    ----------   -----------    ----------  -----------
                                                                                      

Chardonnay                     268,190           40%       243,750           37%       288,990          40%
Sauvignon Blanc                  4,940            1%        12,350            2%         9,425           1%
Pinot Blanc                      1,170            0%         4,290            1%         4,420           1%
Other white wines                3,835            1%        11,115            1%        13,130           2%
                            ----------   -----------    ----------   -----------    ----------  -----------
     Total white wines         278,135           42%       271,505           41%       315,965          44%
                            ----------   -----------    ----------   -----------    ----------  -----------
Pinot Noir                      96,720           15%        92,365           14%        75,920          11%
Cabernet Sauvignon             149,175           22%       127,725           19%       117,520          17%
Merlot                          93,730           14%       126,685           19%       131,820          18%
Syrah                           42,250            6%        36,855            6%        64,220           9%
Other red wines                  3,705            1%         7,670            1%         5,525           1%
                            ----------   -----------    ----------   -----------    ----------  -----------
     Total red wines           385,580           58%       391,300           59%       395,005          56%
                            ----------   -----------    ----------   -----------    ----------  -----------
     Total production          663,715          100%       662,805          100%       710,970         100%
                            ==========   ===========    ==========   ===========    ==========  ===========



                                       3


     The Company's  wines are aged  primarily in new and used oak barrels before
they are bottled.  Generally,  white wines are aged between six and nine months,
and red wines between nine and eighteen months,  after harvest. The wine is then
bottled and stored for further aging.

     CHALONE  VINEYARD:   Chalone  Vineyard  sales  represented  10.12%  of  the
Company's  consolidated revenues and 5.5% of its consolidated case sales for the
year ended December 31, 2002.
     Chalone Vineyard has been producing  Chardonnay,  Pinot Blanc,  Pinot Noir,
and small quantities of Chenin Blanc since 1969. It has also begun growing Syrah
and  released  its first  vintage  in 2002.  All wines sold under this label are
produced  from grapes grown at the Chalone  Vineyard and are estate  bottled and
bear the "Chalone" appellation.

     CARMENET  WINERY:  Carmenet Winery sales  represented 2.2% of the Company's
consolidated revenues and 5.4% of its consolidated case sales for the year ended
December 31, 2002.
     On  September  26,  2002,  the  Company  sold the  Carmenet  brand name and
inventory to Beringer Blass Wine Estates. Beringer Blass purchased all inventory
of the Carmenet brand,  which includes  Carmenet  Reserve  Sauvignon  Blanc, Old
Vines Zinfandel, Cabernet Franc, Copa de Morado Zinfandel Port, Copa de Oro Late
Harvest Semillon and Sonoma Merlot and Cabernet Sauvignon.

     MOON  MOUNTAIN  VINEYARD:  Moon  Mountain  sales  represented  1.6%  of the
Company's  consolidated revenues and .5% of consolidated case sales for the year
ended December 31, 2002.
     On  September  26,  2002,  the  Company  sold the  Carmenet  brand name and
inventory to Beringer Blass Wine Estates.  The Company retained ownership of the
estate winery and vineyard in Sonoma County where Carmenet began and that is now
called Moon  Mountain  Vineyard.  This winery will  continue to produce what had
been called Carmenet Moon Mountain Reserve Cabernet  Sauvignon and starting with
the 2000 vintage will be called Moon Mountain Vineyard Cabernet Sauvignon.
     On July 31, 1996, a wildfire  damaged  approximately  75% of the  producing
acreage at what then was called Carmenet  Winery.  Prior to this fire,  Carmenet
Winery  produced  approximately  38,000 cases of wine  annually,  a  significant
portion of which was estate bottled. The fire was caused by the electrical lines
of Pacific Gas & Electric Company ("PG&E"),  which has publicly acknowledged its
liability.  The Company has replanted the damaged  acreage but the newly planted
vines are not expected to return to pre-fire  levels of  production  until 2003.
Until  the  fire-damaged  acreage  returns  to full  production,  Moon  Mountain
Vineyard's ability to make  estate-bottled  wines will be limited. To supplement
Moon Mountain's limited harvest the Company attempts to purchase suitable grapes
on the open market.  However,  there can be no assurance that grapes of suitable
quality  or  variety  will be  available  in  sufficient  quantity  or on  terms
acceptable to the Company.

     DYNAMITE  VINEYARDS:  Dynamite  Vineyard  sales  represented  13.6%  of the
Company's  consolidated  revenues and 12.2% of  consolidated  case sales for the
year ended December 31, 2002.
     On  September  26,  2002,  the  Company  sold the  Carmenet  brand name and
inventory to Beringer Blass Wine Estates. The Company retained ownership of what
had been known as Carmenet  Dynamite and is now called  Dynamite  Vineyards.  It
will continue to produce  Cabernet  Sauvignon,  Merlot and Sauvignon  Blanc from
vineyards in the North Coast AVA of California.

     EDNA VALLEY VINEYARD:  Edna Valley Vineyard sales  represented 27.9% of the
Company's  consolidated  revenues and 26.8% of  consolidated  case sales for the
year ended December 31, 2002.
     Edna Valley  Vineyard has been producing  mostly  Chardonnay and Pinot Noir
wines since 1980.  The majority of wines sold under the Edna Valley  Vineyard(R)
label are produced from grapes grown by Paragon Vineyard Company, our partner in
the Edna Valley Vineyard Joint Venture, and are estate bottled.

     ACACIA  VINEYARD:   Acacia  sales   represented   13.7%  of  the  Company's
consolidated revenues and 9.9% of its consolidated case sales for the year ended
December 31, 2002.
     The winery  produces  Chardonnay  and Pinot Noir wines  under the  "Acacia"
label.  The grapes for the production of Pinot Noir and Chardonnay come from the
Carneros region.  Approximately  50% of this production come from  Company-owned
vineyards and Company-leased vineyards.

     CANOE RIDGE VINEYARD:  Canoe Ridge Vineyard sales  represented  5.1% of the
Company's  consolidated revenues and 3.7% of its consolidated case sales for the
year ended December 31, 2002.
     The Canoe Ridge Vineyard commenced operation in 1994 and produces primarily
Merlot and Cabernet  Sauvignon under the "Canoe Ridge Vineyard"  label.  Most of
the grapes for these wines are grown at the Company's  estate vineyard and wines
bear the "Columbia Valley" AVA designation.

     ECHELON  VINEYARDS:  Echelon  sales  represented  15.5%  of  the  Company's
consolidated  revenues  and 23.5% of its  consolidated  case  sales for the year
ended December 31, 2002.
     The 1997  vintage  was the first to be released  under the  Echelon  label,
which features Chardonnay,  Cabernet Sauvignon,  Merlot,  Viognier,  Pinot Noir,
Syrah and  Pinot  Grigio  (Pinot  Gris).  Most  varieties  have a Central  Coast
appellation.  The 2001  Viognier  and 2000  Syrah  feature  the  designation  of
Esperanza Vineyard, from the Clarksburg AVA.

     SAGELANDS  VINEYARD:  Sagelands Vineyard  represented 3.8% of the Company's
consolidated revenues and 7.1% of the consolidated case sales for the year ended
December 31, 2002.
     On June 15, 1999,  the Company  purchased  Staton  Hills(R)  Winery and its
adjacent vineyards in Yakima County,  Washington.  The Staton Hills facility was
renamed  Sagelands  Vineyard  and the new brand was  launched  in January  2000,
focusing  primarily  on Cabernet  Sauvignon  and Merlot and bearing the Columbia
Valley AVA  designation.  The Company retained the Staton Hills Winery brand and
continues  to  produce  wines  under  this mark.  Sagelands  primarily  produces
Cabernet  Sauvignon and Merlot from the "Four Corners" area of Columbia  Valley,
Washington.

                                       4



     JADE MOUNTAIN: Jade Mountain represented 1.3% of the Company's consolidated
revenues and .8% of its consolidated  case sales for the year ended December 31,
2002.
     The Company  purchased the Jade Mountain name and inventory in 2000,  after
serving as the brand's sole  domestic  distributor  since 1992.  Since 1988 Jade
Mountain has specialized in ultra-premium Syrah.

     PROVENANCE  VINEYARDS:  Provenance sales represented 1.45% of the Company's
consolidated  revenues and .8% of its consolidated case sales for the year ended
December 31, 2002.
     The winery's inaugural release was its 1999 Rutherford  Cabernet Sauvignon,
which  became  available  to  consumers  in  December  2001.  In 2002 the winery
released its 2000  Rutherford  Cabernet  Sauvignon and its  first-ever  Carneros
Merlot from the 2000 vintage.

     CUSTOM  BRANDS:  Custom brands consist  primarily of  Chardonnay,  Cabernet
Sauvignon and Merlot.  Quantities of custom brand bottling are highly  dependent
upon grape supply and availability.  As grapes are primarily directed toward our
core product line, the focus of the Company's production shifts away from custom
brands,  as they are relatively lower margin  products.  The Company uses custom
brands  primarily as a means of  marketing  and selling its label wines and does
not intend to focus its efforts in this line of business.

     IMPORTS & OTHER:  3.8% of the Company's  consolidated  revenues and 2.4% of
its  consolidated  case sales in the year ended December 31, 2002 were primarily
comprised of import wines and, to a lesser degree,  domestic wines  purchased by
the Company for resale purposes.
     Under the terms of various  agreements and  investments  among the Company,
Duhart-Milon,  and DBR, the Company  receives an  allocation of the wines of DBR
and Duhart-Milon  including the wines of Chateau  Lafite-Rothschild  and Chateau
L'Evangile in the Pauillac and Pomerol regions of Bordeaux, respectively, and of
Chateau  Rieussec  in the  Sauternes  region of  Bordeaux.  DBR also  produces a
Pauillac wine exclusively for the Company.

     MARKETING AND DISTRIBUTION

     The  Company's  wines  are  positioned  in the  higher  end of the  premium
category. All the Company's wines are in the super premium to luxury segments of
the market, priced at $7 per bottle and above.
     The Company sells its wines through direct sales, independent distributors,
its own shareholder list, and in limited quantities, directly from the wineries.
Distributors  generally  remarket  the wines  through  specialty  wine shops and
grocery  stores,  selected  restaurants,  hotels and  private  clubs  across the
country,  and in certain  overseas  markets.  The Company  relies  primarily  on
word-of-mouth  recommendation,   wine  tastings,  positive  reviews  in  various
publications,   select  wine  competitions  and  Company-sponsored   promotional
activities in order to increase public awareness of its wines.

     SALES

     The  Company's  wines are marketed by  independent  distributors  in all 50
states and the  District of Columbia  and Puerto Rico and,  internationally,  in
Bermuda,  the British West Indies,  the U.S.  Virgin Islands,  Canada,  England,
continental  Europe,  Hong Kong,  China,  and  Japan.  The  Company's  wines are
marketed  and  distributed  in  Mexico  by Monte  Xanic.  In 1993,  the  Company
established  a sales  division,  operating  as  CHALONE  WINE  ESTATES,  to help
supervise  and  coordinate  sales  functions of the  Company's  business and its
custom  brands  operations.  The  Company  employs  a number of  regional  sales
managers who work directly with  distributors  in a particular  region and their
customers.

     CASE SALES BY METHOD OF DISTRIBUTION

     The  following  table sets forth case sales by the Company by  distribution
method for the year ended December 31, 2002, the  nine-month  transition  period
ended December 31, 2001; and fiscal years ended March 31, 2001 and 2000:




                                 Year ended December      Nine Months ended              Year Ended March 31,
                                      31, 2002            December 31, 2001
                                                                                         2001                   2000
                                 --------------------     -----------------      -------------------     -------------------
                                  Number         % of      Number     % of        Number        % of      Number      % of
                                 of Cases       Total     of Cases   Total       of Cases      Total     of Cases      Total
                                 --------------------     ------------------------------------------------------------------
                                                                                                 

Independent distributors
    United States                 478,172         72%      218,256      57%       315,486        60%      238,600        53%
    International                  31,206          5%       12,586       3%        24,317         3%       23,700         5%
                                 --------------------     ------------------------------------------------------------------

        Total distributors        509,378         77%      230,842      60%       339,803        63%      262,300        58%
                                 --------------------     ------------------------------------------------------------------
Company direct
    California wholesale           97,169         15%      111,196      29%       149,208        27%      124,700        28%
    Custom brands                  18,226          3%       13,905       4%        23,786         4%       25,000         6%
    Catalog and winery retail      36,041          5%       28,843       7%        33,811         6%       35,500         8%
                                 --------------------     ------------------------------------------------------------------
        Total Company direct      151,436         23%      153,944      40%       206,805        37%      185,200        42%
                                 --------------------     ------------------------------------------------------------------

        Total                     660,814        100%      384,786     100%       546,608       100%      447,500       100%
                                 --------------------     ------------------------------------------------------------------



                                       5


     CENTRALIZED ADMINISTRATION AND WAREHOUSING

     A  leased  22,000-square-foot   central  office  located  in  Napa  County,
California,  at the  Napa  Airport  Business  Park  supports  all the  Company's
wineries.   Attached   to  the   Company's   central   executive   office  is  a
64,000-square-foot  central  distribution  center in which all of the  Company's
wines are stored prior to shipping.  The Company also rents  separate  warehouse
facilities, as needed in local markets and occasionally permits storage of third
party wines for a fee. The central facility lease is for a 15-year initial term,
expiring in November 2008, with a five-year extension option.

     EMPLOYEES

     On December 31, 2002, the Company had 169 full-time employees,  of which 92
were in grape  growing  and  winemaking,  37 in sales and 40 in  administration.
During the spring and summer,  the Company adds approximately 25 to 30 part-time
employees for vineyard care and maintenance and 70 to 80 part-time employees for
the spring bottling.  In the autumn, up to 80 part-time  employees are hired for
the grape harvest and related winery work.  The Company's  hiring and employment
policies for both full-time and part-time  employees are believed to comply with
all relevant laws,  including  immigration  laws. The Company  believes that its
wage rates and benefits are  competitive  and that its  employee  relations  are
excellent.

     REGULATION; PERMITS AND LICENSES

     The  production  and sale of wine are subject to  extensive  regulation  by
various  federal and state  regulatory  agencies,  which  require the Company to
maintain  various  permits,  bonds and licenses.  The Company  believes it is in
compliance with all currently applicable federal and state regulations.

     TRADEMARKS

     CANOE RIDGE,  STATON HILLS,  CHALONE  VINEYARD,  SAGELANDS,  JADE MOUNTAIN,
ACACIA and the Acacia "A" logo,  MOON  MOUNTAIN,  DYNAMITE,  and  ARCHSTONE  are
federally registered  trademarks owned by the Company. EDNA VALLEY VINEYARD is a
federally  registered trademark owned 50% by Chalone Wine Group, Ltd. and 50% by
Paragon and licensed  exclusively to the Edna Valley Vineyard Joint Venture. The
foregoing  marks are also  registered in Japan with the Japanese  Patent Office.
GAVILAN is  registered  with the State of  California.  These  marks,  and other
common-law  marks,  are of significant  importance to the Company's  business as
label and brand  recognition are important means of competition  within the wine
industry.

     SHAREHOLDER BENEFITS

     Shareholders  of the Company are entitled to benefits that are not provided
to other consumers.  The Company offers its reserve wines, older wines and other
special wines to qualified  shareholders,  who are those with 100 or more shares
of the Company's common stock, directly from its centralized distribution center
by  telephone  or mail order.  Qualified  shareholders  are entitled to a 20-30%
discount  from  suggested  retail  prices  on most  mail  order or other  direct
purchases from the Company.  The Company has also provided  annual  discounts to
shareholders  based  on  their  shareholdings  in the  form of an  "Owners  Wine
Credit," which allows  shareholders  to receive a credit towards the purchase of
wines for the duration of the program. The Owners Wine Credit may be used for up
to 50% of the wine  value of an order and is  generally  offered  in the fall of
each  year.  The  credit  amount  was $.25 per share for the last  year.  Due to
restrictions  on direct retail sales of wines under state laws, the Company must
confine direct wine shipments by mail to purchasers with addresses in California
and 11 other states that have reciprocal agreements with California.
     Each  May,  qualified   shareholders  are  invited  to  attend  our  annual
Shareholder  Celebration.  For a nominal fee,  attendees  attend an all-day wine
tasting, auction and luncheon, which is traditionally held on the grounds of the
Chalone Vineyard in Monterey County,  California.  In 2002,  approximately 1,200
shareholders  and guests  from 40 states and 5 foreign  countries  attended  the
Celebration, which featured tastings of all of the Company's wines.
     The Company  also offers to  shareholders,  at the  shareholders'  expense,
travel programs to various  wine-growing  regions of the world. In the past, the
Company has provided  travel  programs to France,  Chile,  Australia,  Portugal,
South Africa,  Italy,  and New Zealand.  Proceeds from these trips help fund the
Woodward/Graff  Foundation (the "Foundation") formerly known as the Chalone Wine
Foundation.  In addition,  shareholders'  interests  are given a priority in the
Foundation's donation program.

     SEASONALITY

     See "Item 7.  Management's  Discussion and Analysis of Financial  Condition
and  Results of  Operations"  for a  discussion  of the  seasonal  nature of the
Company's business.

                                       6



ITEM 2.  PROPERTIES.

     The Company's principal  winemaking  activities  presently are conducted at
ten locations; seven in California, two in eastern Washington and one in France.

CHALONE VINEYARD

     Chalone  Vineyard  is  located  on  approximately  950  acres in  Monterey,
California (of which 307 acres are planted to grapes),  approximately 1,500 feet
above the floor of the Salinas  Valley,  in the Chalone AVA. The winery produces
primarily  Chardonnay and Pinot Noir and markets these wines  exclusively  under
the "Chalone Vineyard" label.
     The soil is  volcanic  rock over a bed of  limestone,  similar  to the soil
found in the Burgundy region of France.  The elevation of the vineyard  provides
natural  protection against frost and creates radical swings between daytime and
nighttime  temperatures.  The region is arid and has average annual  rainfall of
only 14 inches.  The water needs for Chalone's  vineyard are supplemented by two
reservoirs and several wells,  which the Company believes will supply sufficient
water for the vineyard's current and future needs.
     Chalone  Vineyard  was first  established  in 1919 and today is the  oldest
producing  vineyard in Monterey  County.  The Company has produced premium wines
from the  vineyard  since 1969,  when it  acquired  the  vineyard  from a former
director of the Company, the late Richard H. Graff.
     The property includes a tasting room, dining facilities for private parties
and approximately 8,500 square feet of caves for barrel storage. All operations,
from the grape  growing to the final  bottling,  are  carried out on site by the
Chalone staff. The winery's current production capacity is 48,000 cases.

MOON MOUNTAIN VINEYARD

On September 26, 2002, the Company sold the Carmenet brand name and inventory to
Beringer Blass Wine Estates. The Company retained ownership of the estate winery
and vineyard in Sonoma County where  Carmenet  began and that is now called Moon
Mountain Vineyard.  The vineyard is located on approximately 300 acres in Sonoma
County,  California  (of which 130 acres are  plantable),  located in the Sonoma
Valley AVA.  This winery  produces  what had been called  Carmenet Moon Mountain
Reserve  Cabernet  Sauvignon  and starting  with the 2000 vintage will be called
Moon Mountain Vineyard Cabernet Sauvignon.
     On July 31, 1996, a fire at the vineyard damaged  approximately  75% of its
producing acres, which were planted to Cabernet Sauvignon,  Merlot, and Cabernet
Franc.  The  Company  has  replanted  these  acres  with  essentially  the  same
varieties. See "Item 1. Business, Wine Production and Wines."
     The vineyard is situated in the Mayacamas  Mountains just north of the town
of Sonoma,  at an elevation of 1,200 feet.  The vines are on steep  hillsides in
rocky, well-drained soil. The average rainfall is 30 inches. The Company's water
needs are  supplemented by two wells using a drip irrigation  system,  which the
Company  believes will supply  sufficient  water for the vineyard's  current and
future  needs.  The  elevation  of  Moon  Mountain   Vineyard  provides  natural
protection  against frost. The vineyard was certified  organic by the California
Certified Organic Farmers in 2002.
     In addition to the production area, the property includes a reception area,
and 15,000 square feet of barrel caves.  The barrel caves are bored into a solid
rock  hillside  adjacent  to the  fermentation  building  and  provide  an ideal
environment for aging wine in barrels without artificial temperature control.

EDNA VALLEY VINEYARD

     Edna Valley Vineyard leases land from Paragon Vineyard. Paragon Vineyard is
located on approximately 1,100 acres in San Luis Obispo County,  California,  in
the Edna Valley AVA. The Edna Valley Vineyard  principally  produces  Chardonnay
and Pinot Noir. It also produces limited quantities of Viognier,  Muscat,  Pinot
Gris,  Syrah,  Edna Red and sparkling wines, all of which are marketed under the
"Edna Valley Vineyard" label.
     The property is operated by Paragon Vineyard Company, which leases the land
on which the winery is located to Edna Valley Vineyard (a "Joint Venture").  The
Joint Venture is 50% owned by the Company and 50% owned by Paragon.  The Company
is the managing  joint venture  partner and it manages and supervises the winery
operations and sells and distributes its wine.
     The winery features a tasting room,  dining  facilities for private parties
and  underground   cellars  for  wine  fermentation  and  barrel  aging.  Annual
production capacity is 165,000 cases.

ACACIA VINEYARD

     Acacia Vineyard produces primarily ultra-premium  Chardonnay and Pinot Noir
wine  with a small  amount  of  sparkling  wine and  brandy  marketed  under the
"Acacia" brand.
     The winery is located on one of four contiguous parcels that together total
approximately 156 acres in the Carneros district of Napa County, California. The
Company owns the winery  building and the winemaking  equipment  associated with
the winery.  The parcel on which the winery is located consists of two portions;
the  winery  complex  ("Winery  Parcel")  and  a  41-acre   producing   vineyard
surrounding the winery complex called the "Marina Vineyard". The parcel is owned
pursuant to a  tenancy-in-common  agreement between the Company and Mr. and Mrs.
Henry Wright (the  "Wrights"),  each holding a 50% interest.  The Company leases
the Wright's portion of both the Winery Parcel and the Marina Vineyard  pursuant
to two long-term  leases,  which commenced  retroactively as of January 1, 1988,
and expire on December 31, 2017, subject to certain exceptions.  The annual rent
for the Marina  Vineyard was $116,361 in the year ended March 31, 2001,  subject
to an annual increase determined according to a formula based on premium quality
Carneros  district  Chardonnay  prices.  The annual rent on the Winery Parcel is
$74,250.
     Pursuant to the terms of the tenancy-in-common  agreement, the Wrights have
the  ability at any time to offer their  interest  in the Winery  Parcel and the
Marina Vineyard to the Company,  and, if the Company declines the offer, to list
the entire property for sale to a third party.  The Marina  Vineyard,  currently
planted to Chardonnay, is in the process of being replanted to Pinot Noir.

                                       7



     The Company's two vineyards adjacent to the Marina Vineyard to the east are
comprised of approximately 60 acres planted to Pinot Noir, of which 15 producing
acres are  approximately  20 years old, and 45 newly developed acres that are in
their third year of production.
     In January 1999, the Company  entered into a  lease-purchase  agreement for
approximately  50 acres of  additional  vineyard  property  bordering the Marina
Vineyards to the west.  The new lease  expires on December 31, 2023 and provides
for annual rent  payments of $74,000 in its first year and  increases in various
increments to $121,000 per year by 2023. The terms of the lease also provide for
the Company to purchase  this  property  for $1.1  million in  consideration  of
certain biannual option payments. The Company has planted approximately 41 acres
of this property to Pinot Noir.
     These vineyards are on low rolling clay-loam hills with good  water-holding
capacity. Average rainfall is 22 inches. Two small reservoirs currently exist on
these  properties and a third reservoir will be created in the summer of 2003 to
meet the vineyard's current and future irrigation needs.
     None  of this  property  is  frost  protected  but,  due to  elevation  and
location,  no  significant  losses have  occurred to date from frost.  There are
currently no plans to install frost protection.
     Grapes from the equivalent of  approximately  175 additional  acres, all in
the  Carneros  district and owned by  independent  growers  under  long-standing
contracts to Acacia,  have  accounted for the majority of the 60,000 case annual
production.
     With the increased Company-owned planting, the Company anticipates Acacia's
annual  production to increase to approximately  95,000 cases over the next four
years.

HEWITT VINEYARD

     In January  2000,  the Company  purchased  two adjacent  parcels of land in
Rutherford,  California  comprising 69 acres containing two private homes and an
historic Cabernet Sauvignon vineyard. The Company announced in July 2000 that it
had sold the  10,000-square  foot Hewitt House and four  surrounding  landscaped
acres for $7.3 million.  The vineyard consists of 68 acres, 58 that are planted,
and is believed to be among the finest  vineyard land in Napa  Valley's  notable
Rutherford  Bench.  The Company is using the property to produce a luxury-priced
single vineyard Cabernet Sauvignon wine that will be released under a new label,
Hewitt  Vineyard.  This wine is expected to debut in 2004 with a limited  annual
release.  Ultimately,  the  Company  anticipates  the  vineyard to produce up to
15,000 cases of this luxury quality wine.

SUSCOL CREEK VINEYARD

     In March  2000 the  Company  purchased  164  acres of land at the  southern
gateway to Napa  County.  The  property  consists of a 50-acre  vineyard  and 40
unplanted but plantable acres of vineyard land that is called Suscol Creek.

CANOE RIDGE VINEYARD

     The Canoe Ridge  Vineyard  is located in eastern  Washington  State,  at an
altitude  of  approximately  800 feet on the eastern  slope of the Canoe  Ridge,
overlooking the Columbia River.  The vineyard is in the Columbia Valley AVA. The
Canoe Ridge winery has an annual  production  capacity of  approximately  32,000
cases, and produces  primarily Merlot,  Cabernet  Sauvignon and small amounts of
Chardonnay.
     Of  the  vineyard's  approximately  275  acres,  of  which  169  acres  are
plantable,  161  acres  are  now  planted  to  Merlot,  Cabernet  Sauvignon  and
Chardonnay grapes. Although temperatures during the winter months can fall below
freezing,  the  vineyard's  altitude,  easterly  exposure,  and closeness to the
Columbia River, along with the Company's viticultural practices, are believed to
reduce  the  potential  for  freeze   damage.   The   grapevines  are  grown  in
well-drained,  sandy-loam soil. The vineyard has an average annual rainfall of 6
inches and is irrigated  with water from the  Columbia  River under an agreement
with an adjoining farm.

SAGELANDS VINEYARD

     On June 15, 1999 the Company  purchased  Staton  Hills(R)  Winery,  and its
adjacent  vineyards in Yakima  County,  Washington.  The purchase price included
contracts  covering  approximately 90 acres in Washington  State's Yakima Valley
and Horse Heaven Hills.  The vineyard is located in the Columbia Valley AVA. The
winery is located on a 121-acre parcel,  none of which are currently  planted to
grapes.  In addition to the vineyard area, the property includes a 20,000-square
foot  production  and tasting  facility  with an annual  production  capacity of
40,000 cases.
     At the time of purchase,  the Company also  entered  into  long-term  grape
contracts  for a total of 350  acres.  The Staton  Hills  facility  was  renamed
Sagelands Vineyard and the new brand was launched in January 2000.
     Sagelands  Vineyard focuses on Cabernet Sauvignon and Merlot from the "Four
Corners" of Columbia Valley AVA. These four areas are Rattlesnake Hills, Wahluke
Slope,  Horse Heaven Hills,  and Walla Walla  Valley.  The winery is believed to
eventually be able to produce  approximately 140,000 cases. The Company retained
the Staton Hills Winery brand and continues to produce wine under this mark.

PROVENANCE VINEYARDS

     In August 2002 the Company announced it had purchased a winery in the heart
of the Rutherford  District for the home of Provenance  Vineyards,  its new Napa
Valley Cabernet  Sauvignon  winery.  Formerly known as Chateau Beaucanon Winery,
the  winery  and 45 acres of  estate  vineyard  are  located  on  Highway  29 in
Rutherford. Provenance purchases most of its grapes through long term agreements
with growers in Rutherford  and Oakville  districts  for Cabernet  Sauvignon and
buys a small amount of Merlot from a grower in the Carneros District. The winery
is permitted to produce 36,000 cases a year.

DUHART-MILON

     Duhart-Milon  is located in the Medoc  region of Bordeaux,  France,  in the
town of Pauillac.  The Company holds a 23.5%  interest in Societe Civile Chateau
Duhart-Milon ("Duhart-Milon"). The remaining 76.5% interest is owned by DBR. The
property consists of approximately 166

                                       8



acres of producing  vineyards  adjacent to the  vineyards of the world  renowned
Chateau  Lafite-Rothschild and its related winemaking  facilities.  In 1855, the
French  Government  classified  the top 62  wine-producing  estates in the Medoc
region,  choosing from over 400 such estates.  These top 62 estates were further
classified into five "growths," based on their perceived quality. "First growth"
was considered the best. Under this classification system, Duhart-Milon is rated
a "fourth growth" estate. The average annual production in recent years has been
approximately  35,000  cases.  Duhart-Milon  wines are sold  under the  "Chateau
Duhart-Milon" and "Moulin de Duhart" labels.

ITEM 3.  LEGAL PROCEEDINGS.

     The  Company  had  previously  disclosed  an  alleged  violation of Section
25502(a)(2) of the California  Business and  Professions  Code based on a notice
received in 1998 from the California  Department of Alcoholic  Beverage Control.
The ultimate  disposition of this alleged violation remains pending. The Company
believes that the ultimate  outcome will not have a material  adverse  effect on
the Company's  consolidated financial condition or the results of its operations
or its cash flows.

     The  Company  is  subject  to  litigation  in the  ordinary  course  of its
business.  In the  opinion of  management,  the  ultimate  outcome  of  existing
litigation will not have a material adverse effect on the Company's consolidated
financial condition or the results of its operations or its cash flows.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.

     No matter was submitted to a vote of security holders of the Company during
the fourth quarter of the fiscal year covered by this Report.

                                     PART II

ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY AND RELATED SHAREHOLDER MATTERS.

     The Company's common stock has been traded in the  over-the-counter  market
since the Company's  initial  public  offering on May 18, 1984, and is listed in
the Nasdaq National Market System,  under the symbol "CHLN." The following table
sets forth the high and low quotations for the stock for each quarter during the
past  two  years,  as  reported  by  Nasdaq.  The  prices  reflect  inter-dealer
quotations  without  retail  markups,  markdowns  or  commissions,  and  do  not
necessarily represent actual transactions.


          Quarter Ended                   High                  Low
 ------------------------------  --------------------  -------------------
  December 31, 2002              $               9.55  $              7.61
  September 30, 2002                             9.80                 7.50
  June 30, 2002                                 11.15                 8.25
  March 31, 2002                                11.52                 9.16

  December 31, 2001                              9.15                 8.85
  September 30, 2001                             9.65                 8.88
  June 30, 2001                                  8.60                 8.25

  March 31, 2001                                 9.38                 7.72
  December 31, 2000                              9.50                 7.75
  September 30, 2000                            10.63                 7.63
  June 30, 2000                                  8.62                 7.81


      On March 14,  2003 the  closing  price for the common  stock was $8.09 per
share.  The average weekly trading volume of the stock was  approximately  2,967
shares during the year ended December 31, 2002.


      HOLDERS OF RECORD.

     As of March 14, 2003, there were  approximately  5,008 holders of record of
the Company's stock.


                                       9



     DIVIDENDS.

     To date, the Company has not paid any cash dividends.

     Under the terms of certain of the Company's credit facilities,  the Company
is  restricted  from  paying  dividends  in excess of 25% of its  aggregate  net
income.

ITEM 6. SELECTED FINANCIAL DATA.

     The  following  selected  consolidated  financial  data for the year  ended
December 31, 2002,  nine-month  transition  period ended  December 31, 2001; and
fiscal years ended March 31, 2001, 2000, and 1999 are derived from the Company's
audited consolidated  financial  statements.  Financial data for the nine months
ended  December 31, 2002 is derived from the  Company's  unaudited  consolidated
financial  statements  and is furnished with a view to providing the reader with
comparative  results for the prior nine-month  period,  which coincides with the
Company's current reporting period. This data should be read in conjunction with
the financial  statements and notes thereto.  See "Item 8. Financial  Statements
and Supplementary Data."





                             SELECTED FINANCIAL DATA

                      (IN THOUSANDS EXCEPT PER SHARE DATA)


                                                      Nine Months ended         Year ended
                                                        December 31,            Dec 31,        Year ended March 31,
                                                    ---------------------------------------------------------------------
                                                      2002          2001           2002     2001        2000        1999
                                                    ---------------------------------------------------------------------
                                                   (Unaudited)
                                                                                               

STATEMENT OF OPERATIONS:
   Net revenues                                     $ 51,504      $ 41,194      $ 67,005  $ 57,695    $ 49,227   $ 40,970
   Gross profit                                       16,777        15,590        22,128    18,252      20,692     17,769
   Other operating revenues, net                         (41)          195          (448)      213          40        194
   Selling, general and administrative expenses      (10,521)       (9,884)      (13,700)  (12,342)    (11,711)    (8,949)
   Operating income                                    6,215         5,901         7,980     6,123       9,021      9,014
   Interest expense                                   (3,641)       (3,217)       (4,549)   (3,824)     (2,225)    (1,761)
   Other income                                          (63)            6           (43)      891           -          -
   Equity in net income of Duhart-Milon                  694           509           842       761         735        766
   Minority interest                                    (542)         (512)         (748)     (377)     (1,290)    (1,219)
   Carmenet fire settlement gain                           -             -             -         -           -      4,447
   Net income                                         $1,818        $1,593      $  2,296  $  2,050    $  3,681   $  6,636

   Net income per common share                        $ 0.15        $ 0.15        $ 0.19  $   0.20    $   0.34   $   0.77

BALANCE SHEET DATA:
   Working capital                                  $ 57,986      $ 52,276      $ 57,986  $ 41,381    $ 29,981   $ 49,192
   Total assets                                      200,194       183,909       200,194   157,891     145,665    103,471
   Long-term obligations less current maturities      59,082        50,061        59,082    49,490      31,041     35,273
   Shareholders' equity                               94,793        91,315        94,793    75,134      73,672     58,291



     In July 2002,  the  Company  shifted a major  distribution  channel  from a
broker to a  distributor.  Commissions  and shipping costs incurred for sales to
the broker were recorded as selling,  general and administrative  expenses. Case
prices charged to the distributor  have been reduced by an amount equal to these
commission  and shipping  costs.  This caused a reduction of $1,266,000 in gross
revenues  for the year ended  December  31,  2002,  when  compared  to  previous
periods. For comparability  purposes, the Company reclassified  $2,130,000,  for
the nine months ended December 31 2001, $2,866,000, $2,230,000 and $1,856,000 of
commissions and shipping costs from selling, general and administrative expenses
to net revenues for the fiscal  years ended March 31, 2001,  2000 and 1999.  The
reclassification made for the fiscal year ended March 31, 2001 was made only for
the purpose of  information  presented  in the MD&A,  and is not included in the
actual financial statements presented in Item 8.


ITEM 7. MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS.

INTRODUCTION

     In the  ordinary  course  of  business,  the  Company  has made a number of
estimates and assumptions relating to the reporting of results of operations and
financial condition in the preparation of its financial statements in conformity
with accounting  principles  generally accepted in the United States of America.
Actual results could differ  significantly  from those estimates under different
assumptions and conditions.  The Company believes that the following  discussion
addresses the Company's most critical accounting policies,  which are those that
are most  important to the  portrayal of the Company's  financial  condition and
results. The Company constantly re-evaluates these significant factors and makes
adjustments

                                       10



where facts and  circumstances  dictate.  Historically,  actual results have not
significantly  deviated  from those  determined  using the  necessary  estimates
inherent in the preparation of financial  statements.  Estimates and assumptions
include, but are not limited to, customer receivables,  inventories, assets held
for sale, fixed asset lives,  contingencies and litigation. The Company has also
chosen certain accounting policies when options were available, including:

     o   The  first-in,  first-out  (FIFO)  method  to value a  majority  of our
         inventories; and
     o   The intrinsic  value method,  or APB Opinion No. 25, to account for our
         common stock incentive awards; and
     o   We  record  an  allowance  for  credit  losses  based on  estimates  of
         customers' ability to pay. If the financial  condition of our customers
         were to deteriorate, additional allowances may be required.

     These accounting policies are applied consistently for all years presented.
Our  operating  results  would be  affected  if other  alternatives  were  used.
Information  about the  impact  on our  operating  results  is  included  in the
footnotes to our consolidated financial statements.
     The Company changed its fiscal year end from March 31 to December 31 in May
2001. As a result, in item 7 the Company discusses the results of operations for
the fiscal year ended December 31, 2002; the nine-month  transition period ended
December 31, 2001;  the nine-month  periods ended December 31, 2002  (unaudited)
and December 31, 2000 (unaudited); and the fiscal year ended March 31, 2001.
     The following  discussion and analysis  should be read in conjunction  with
the  Selected  Financial  Data  presented  in Item 6  hereto  and the  Company's
Consolidated Financial Statements and related notes in Item 8 hereto.

FORWARD LOOKING STATEMENTS

     From time to time, information provided by the Company,  statements made by
its employees,  or  information  included in its filings with the Securities and
Exchange Commission  (including this Form 10-K) may contain statements which are
not historical  facts, so called "forward-looking  statements" that involve risk
and  uncertainties.  Forward-looking  statements  are made  pursuant to the safe
harbor provisions of the Private Securities  Litigation Reform Act of 1995. When
used in  this  Form  10-K,  the  terms  "anticipates,"  "expects,"  "estimates,"
"intends,"  "believes," and other similar terms as they relate to the Company or
its  management  are intended to identify such forward  looking  statements.  In
particular,  statements made in this Item 7., and the President's  Letter to the
Shareholders  relating to projections or predictions  about the Company's future
investments  in  vineyards  and  other  capital  projects  are  forward  looking
statements.  The Company's actual future results may differ  significantly  from
those  stated in any  forward-looking  statements.  Factors  that may cause such
differences include, but are not limited to ((3)) reduced consumer spending or a
change in consumer  preferences,  which could  reduce  demand for the  Company's
wines;  (ii) competition from numerous domestic and foreign wine producers which
could  affect the  Company's  ability to sustain or grow its volume and revenue;
(iii)  interest  rates and other  business and economic  conditions  which could
increase  significantly the cost and risks of borrowings associated with present
and  projected  capital  projects;  (iv)  the  price  and  availability  in  the
marketplace  of  grapes  meeting  the  Company's  quality  standards  and  other
requirements;  (v) the effect of  weather,  agricultural  pests and  disease and
other  natural  forces on growing  conditions  and,  in turn,  the  quality  and
quantity of grapes produced by the Company;  and (vi)  regulatory  changes which
might restrict or hinder the sale and/or  distribution  of alcoholic  beverages.
Each of these factors,  and other risks  pertaining to the Company,  the premium
wine  industry  and general  business and  economic  conditions,  are more fully
discussed  herein and from time to time in other filings with the Securities and
Exchange Commission.

RECENT  ACCOUNTING  PRONOUNCEMENTS  - The Financial  Accounting  Standards Board
(FASB) has issued the following accounting pronouncements:

     SFAS No. 143,  Accounting for Asset  Retirement  Obligations.  SFAS No. 143
requires  that  an  obligation   associated  with  the  retirement  of  tangible
long-lived  assets and the associated  asset retirement costs be recognized as a
liability  when incurred.  Upon initial  recognition of a liability for an asset
retirement  obligation,  an entity would  capitalize that cost by recognizing an
increase  in the  carrying  amount of the related  long-lived  asset by the same
amount as the  liability.  An entity  would  subsequently  allocate  that  asset
retirement  cost to expense  using a  systematic  and  rational  method over its
useful  life.  The  Company  has  adopted  SFAS No.  143 for its  calendar  year
beginning  January  1,  2003.  The  adoption  of SFAS No.  143 should not have a
material effect on the Company's operating results or financial position.
     SFAS No.145,  Rescission of FASB Statements No. 4, 44, and 64, Amendment of
FASB Statement No. 13, and Technical  Corrections.  This Statement rescinds SFAS
No. 4, Reporting Gains and Losses from  Extinguishment of Debt, and an amendment
of  that  Statement,  SFAS  No.  64,  Extinguishments  of Debt  Made to  Satisfy
Sinking-Fund  Requirements.  This Statement  amends SFAS No. 13,  Accounting for
Leases,  to  eliminate an  inconsistency  between the  required  accounting  for
sale-leaseback  transactions  and the  required  accounting  for  certain  lease
modifications that have economic effects similar to sale-leaseback transactions.
The Statement also amends other existing  authoritative  pronouncements  to make
various technical corrections, clarify meanings, or describe their applicability
under changed conditions. The adoption of SFAS No. 145 is not expected to have a
material effect on the Company's consolidated financial statements.
     SFAS  No.146,  Accounting  for  Costs  Associated  with  Exit  or  Disposal
Activities.  This  Statement  addresses  financial  accounting and reporting for
costs associated with exit or disposal  activities and nullifies Emerging Issues
Task Force (EITF) Issue No. 94-3,  "Liability  Recognition for Certain  Employee
Termination  Benefits  and Other  Costs to Exit an Activity  (including  Certain
Costs  Incurred in a  Restructuring)."  The  provisions  of this  Statement  are
effective for exit or disposal  activities that are initiated after December 31,
2002. The adoption of SFAS No. 146 is not expected to have a material  effect on
the Company's consolidated financial statements.
     SFAS No.148, Accounting for Stock-Based Compensation. This Statement amends
SFAS No. 123,  Accounting for Stock-Based  Compensation,  to provide alternative
methods of transition  for a voluntary  change to the fair value based method of
accounting for stock-based employee  compensation.  In addition,  this Statement
amends  the  disclosure  requirements  of  Statement  123 to  require  prominent
disclosures in both annual and interim financial  statements about the method of
accounting for stock-based  employee  compensation  and the effect of the method
used on reported  results.  This  Statement  permits two  additional  transition
methods  for  entities  that  adopt  the  preferable  method of  accounting  for
stock-

                                       11



based  employee  compensation.  Both of those  methods  avoid the  ramp-up
effect arising from prospective  application of the fair value based method.  In
addition, to address concerns about the lack of comparability caused by multiple
transition  methods,  this  Statement  does not permit  the use of the  original
Statement 123  prospective  method of  transition  for changes to the fair value
based method made in fiscal years beginning after December 15, 2003. The Company
has not yet evaluated  whether to adopt this  statement nor has it evaluated the
potential  impact on the  Company's  consolidated  financial  statements  if the
statement  is adopted.  As of  December  31,  2002,  the Company has adopted the
disclosure  requirements  of the Statement and continues to follow the intrinsic
value method to account for stock-based employee compensation.
     FASB   Interpretation  No.  45,   Guarantor's   Accounting  and  Disclosure
Requirements for Guarantees,  Including  Indirect  Guarantees of Indebtedness of
Others. The interpretation  clarifies that a guarantor is required to recognize,
at the  inception  of a  guarantee,  a  liability  for  the  fair  value  of the
obligation  undertaken in issuing the guarantee.  It also significantly  expands
the disclosures guarantors must include in their financial statements. While the
interpretation's accounting provisions are effective prospectively to guarantees
issued  or  modified  after  December  31,  2002,  its  disclosure  requirements
generally  apply to all guarantees and must be included in financial  statements
of interim and annual  periods  ending after  December 15, 2002. The adoption of
Interpretation No. 45 is not expected to have a material effect on the Company's
consolidated financial statements.
     FASB  Interpretation  No. 46,  Consolidation of Variable Interest Entities,
addresses consolidation by business enterprises of variable interest entities in
which 1) the equity  investment  is  insufficient  for the entity to finance its
activities without additional financial support through other interests who will
absorb some or all of the entity's  expected losses,  or 2) the equity investors
lack one or more  essential  characteristics  of a controlling  interest.  Those
characteristics  include  the  ability  to  make  decisions  about  an  entity's
activities through voting rights or similar rights; the obligation to absorb the
entity's expected losses,  which makes it possible for the entity to finance its
activities;  and the right to receive the entity's  expected residual returns as
compensation for the risk of absorbing expected losses.  This  interpretation is
effective  for the Company no later than the third  quarter of 2003,  and is not
currently  expected  to have a  material  effect on the  Company's  consolidated
financial statements.


RESULTS OF OPERATIONS

      The  following  table  represents  financial  data as a percentage  of net
revenues for the indicated periods:




                                                 Year ended                 Nine Months               Year ended
                                                December 31,            ended December 31,             March 31,
                                                -----------       ------------------------------      ----------
                                                   2002           2002         2001        2000         2001
                                                -----------       ------------------------------      ----------
                                                                                         

Net revenues                                       100 %          100 %        100 %       100 %        100 %
Gross profit                                        33 %           33 %         38 %        32 %         32 %
Other operating revenues, net                       (1)%            0 %          0 %         0 %          0 %
Selling, general and administrative expenses       (20)%          (20)%        (24)%       (23)%        (21)%
Operating income                                    12 %           12 %         14 %        10 %         11 %
Interest expense, net                               (7)%           (7)%         (8)%        (7)%         (7)%
Other income                                         0 %            0 %          0 %         2 %          2 %
Equity in net income of Chateau Duhart-Milon         1 %            1 %          1 %         1 %          1 %
Minority interest                                   (1)%           (1)%         (1)%        (1)%         (1)%
Net income                                           3 %            4 %          4 %         4 %           4%



     As previously noted, in July 2002, the Company shifted a major distribution
channel from a broker to a distributor.  Commissions and shipping costs incurred
for sales to the broker were  recorded as  selling,  general and  administrative
expenses.  Case prices charged to the distributor have been reduced by an amount
equal to these  commission and shipping costs.  This caused a reduction of 1% in
gross  profit  and  a  corresponding  increase  of 2% in  selling,  general  and
administrative  costs for the year ended  December  31, 2002,  when  compared to
previous  periods.   For  comparability   purposes,   the  Company  reclassified
commissions and shipping costs from selling, general and administrative expenses
to net revenues for the nine months ended December 31, 2001 and the fiscal years
ended  March  31,  2001,  2000 and 1999.  This  reclassification  resulted  in a
decrease  in gross  profit of 3%, 3% and 2%,  and a  corresponding  increase  in
selling,  general and administration  costs of 4%, 2% and 3% for the nine months
ended  December  31,  2001,  the  fiscal  year  ended  March 31,  2001,  and the
nine-months ended March 31, 2000.


     REVENUES

     Net revenues for the year ended December 31, 2002  increased  $25.8 million
or 63% as compared  to the  nine-month  period  ended  December  31,  2001.  Net
revenues for the nine months ended December 31, 2002, increased $10.3 million or
25% over the  comparable  period in the  preceding  year.  The  increase in 2002
relative to  comparable  periods in 2001 is primarily  due to the tragic  events
surrounding   September  11,  2001  and  the  consequential   economic  downturn
experienced   by  the   hospitality   industry.   Had  sales   trends   remained
uninterrupted,  2002  revenue  increases  would have been more  consistent  with
comparable  periods. To a lesser extent, the increases in 2002 net revenues were
influenced  by the sale of the  Carmenet  brand  and  related  inventories.  Net
revenues for the  nine-months  ended December 31, 2001 decreased $3.0 million or
7% over the

                                       12



comparable  period in the prior  year.  Once more,  the  decrease in net revenue
reflects the economic decline resulting from the  aforementioned  events,  which
was most acutely felt by the Company in the last three months of 2001.

     GROSS PROFIT

     Gross profit for the year ended December 31, 2002 increased $6.5 million or
42% as compared to the nine-months ended December 31, 2001. Gross profit for the
nine months ended  December 31, 2002 increased $1.2 million over the  comparable
period in the  preceding  year.  This was  primarily  the result of sales volume
growth offset by increased  discounts and slightly higher costs  attributable to
the release and sale of 2001 vintage wines.
     Gross profit for the  nine-months  ended  December 31, 2001  increased $1.5
million  or 11% over the  comparable  period  in the  preceding  year.  This was
primarily the result of lower costs attributable to the release and sale of 2000
vintage wines.
     The gross  profit percentage  remained  consistent at 33% for  the year and
nine months  ended  December  31,  2002,  compared to 38%  reported for the nine
months ended  December 31, 2001.  This  decrease on gross profits is as expected
due to an oversupply of premium wine and increased  competition  within the wine
industry.  Gross  profit  percentage  increased to 38% for the nine months ended
December 31, 2001,  compared to 31% for the nine months ended  December 31, 2000
due to increased  average  sales  prices  coupled with lower per unit wine costs
resulting from higher 1996 and 1997 harvest yields.

     OTHER OPERATING REVENUES, NET

     Revenue from other operations  primarily consists of net profit (loss) from
sales of bulk  wine and  revenue  obtained  from  third-party  wineries,  net of
related  expenses,  for grape  crushing  or wine  bottling.  This  aspect of the
Company's operation is normally not significant.  The Company cannot predict the
significance  of such  operations  in the  future,  as this source of revenue is
highly  unpredictable and largely contingent on other wineries' demand for extra
production capacity, which can and does vary significantly from year to year.
     Such revenue for the year ended  December 31, 2002 decreased $.6 million as
compared to the  nine-months  ended December 31, 2001. Such revenue for the nine
months ended December 31, 2002 decreased $.2 million over the comparable  period
in the preceding  year. Such revenue for the nine months ended December 31, 2001
decreased $.04 million over the comparable  period in the preceding  year.  This
was  attributable  to an  increase  in losses on the sale of bulk  wine,  due to
quality or other  factors,  for product  that is not  required in the  Company's
product line.


     SELLING, GENERAL AND ADMINISTRATIVE EXPENSES

     Selling,  general and  administrative  expenses for the year ended December
31,  2002,  increased  $3.8 million or to 20% of net revenues as compared to the
nine-month period ended December 31, 2001.  Selling,  general and administrative
expenses for the nine-months ended December 31, 2002,  decreased from 24% to 20%
of net revenues as compared to the  nine-month  period ended  December 31, 2001.
This  decrease  is due to an  increase  in sales  volume and the  resulting  net
revenues growth.  These changes are due to a strategic focus to grow selling and
marketing  expenditures to remain  competitive in these difficult economic times
offset by strict operating expense control.
     The Company reduced its selling,  general and administrative  costs by $.01
million  for  the  nine-months  ended  December  31,  2001  as  compared  to the
comparable period in the preceding year.

     OPERATING INCOME

     Operating  income for the year  ended  December  31,  2002  increased  $2.0
million or 35% as compared to the  nine-month  period  ended  December 31, 2001.
Operating  income for the  nine-months  ended  December 31, 2002  increased  $.3
million or 5% as compared to the  nine-month  period  ended  December  31, 2001.
Operating  income for the  nine-months  ended  December 31, 2001  increased $1.6
million or 37% as compared to the nine-month period ended December 31, 2000. The
increases  are due to the  increase in gross  profits,  partially  offset by the
increases in selling, general and administrative expenses as described above.

     INTEREST EXPENSE

     For the year ended December 31, 2002,  interest  expense  increased by $1.3
million or 41% as compared to the  nine-month  period  ended  December 31, 2001.
Interest  expense for the nine months ended December 31, 2002 and 2001 increased
$.4 million and $.3 million,  respectively,  over the comparable  periods in the
preceding  year.  This  increase  was a result  of  higher  average  outstanding
borrowings,  which are a result of continuing  capital  expenditures  related to
winery and vineyard  expansions,  amortization  of  indebtedness  renewal  costs
offset by a reduction in interest rates with the Company's  revolving bank loan.
Additionally,  interest expense  increased from the issuance of  two-convertible
subordinated  promissory notes. The notes are more fully described in "Liquidity
and Capital Resources - Borrowing Arrangements" below.

     OTHER INCOME

     For the year ended December 31, 2002,  other income  decreased $.05 million
as compared to the nine-month  period ended December 31, 2001.  Other income for
the nine months  ended  December  31, 2002 and 2001  decreased  $.07 million and
increased  $.9  million,  respectively,  over  the  comparable  periods  in  the
preceding year. Although not significant to the Company's operations,  the other
income is due to net gains (losses) from the sale of non-strategic assets during
2002.
     For the  nine-months  ended December 31, 2000, the increase in other income
was the net result of the sale of the  10,000-square  foot Hewitt House and four
surrounding landscaped acres.

     EQUITY IN NET INCOME OF DUHART-MILON

                                       13



     The Company's 23.5% equity  interest in the net income of Duhart-Milon  for
the year ended  December  31, 2002 and for the nine months  ended  December  31,
2002,  2001  and  2000  were  $842,000,   $694,000,   $509,000,   and  $714,000,
respectively.
     The Company monitors its investment in Duhart-Milon  primarily  through its
on-going  communication  with DBR.  Such  communication  is  facilitated  by the
presence  of  DBR's   representation   on  the  Company's  Board  of  Directors.
Additionally,  various key  employees  of the Company  make  periodic  visits to
Duhart-Milon's offices and production facilities.
     Since the investment in Duhart-Milon is a long-term investment  denominated
in a  foreign  currency,  the  Company  records  the gain or loss  for  currency
translation in other comprehensive income or loss, which is a separate component
of shareholders'  equity. The amount recorded was decreased to $3.5 million from
$4.6 million for the year ended December 31, 2002 as compared to the prior year,
due to the  increase in the  relative  worth of the "EURO" when  compared to the
U.S. dollar.

     MINORITY INTEREST

     The minority interest in the net income of Edna Valley Vineyard ("EVV") and
Canoe Ridge Vineyard, LLC ("CRV") consists of the following (IN THOUSANDS):





                                                                Nine Months Ended    Year Ended     Year Ended
                                                                   December 31,     December 31,    March 31,
                                                                ------------------  --------------------------
Venture                  Minority Owner                         2002          2001      2002           2001
- -------                  --------------                         ------------------  --------------------------
                                                                                       

Edna Valley Vineyard     Paragon Vineyard Co., Inc. (50.0%)     $542          $512     $ 748          $ 165
Canoe Ridge Vineyard     Various (49.5%)                           -             -         -            212
                                                                ------------------- ---------------------------
                                                                $542          $512     $748           $ 377
                                                                =================== ===========================


     The financial  statements of Edna Valley Vineyard  ("EVV") are consolidated
with the Company's  financial  statements.  The interest in EVV  attributable to
parties  other than the Company is accounted for as a "minority  interest".  The
increase  in  minority  interest  was $.2  million,  or 46% for the  year  ended
December 31, 2002 as compared to the  nine-months  ended  December 31, 2001. The
minority  interest  for the nine  months  ended  December  31,  2002  and  2001,
increased  $.03  million and $.2 million,  respectively.  These  increases  were
primarily  due to increased EVV net income  attributable  to higher sales volume
with EVV wines.  The Company  acquired the remaining 49.5% minority  interest in
Canoe Ridge  Vineyard,  LLC from the other  partners in February  2001.  Company
management  believes that EVV will continue to contribute  significantly  to the
Company's consolidated results of operations.

     NET INCOME

     Net  income for the year  ended  December  31,  2002 was $2.3  million,  an
increase  of $.7  million,  or 44% as compared to the  nine-month  period  ended
December 31, 2001.  Net income for the  nine-months  ended December 31, 2002 and
2001, increased $.2 million and $.02 million as compared to the preceding period
in the prior year.  These increases were primarily due to increased sales volume
offset by higher  selling,  general and  administrative  expenses  and  interest
expense.

SEASONALITY

     The  Company's  wine sales from quarter to quarter are highly  variable due
to, among other things,  the timing of the release of wines for sale and changes
in consumer  demand.  Sales are typically  strongest  during the fourth  quarter
because of heavy  holiday  sales and because most wines  generally  are released
during the end of the third and beginning of the fourth quarters.

LIQUIDITY AND CAPITAL RESOURCES

     WORKING CAPITAL

     Working  capital  as  of  December  31, 2002 was $58  million,  compared to
$51.7  million at December 31, 2001.  The $6.3  million  increase was  primarily
attributable  to an increase in inventory  ($4.6  million)  accounts  receivable
($4.3 million),  accounts payable and accrued  liabilities ($3.8 million) offset
by a net increase in revolving bank loan borrowings ($6.4 million).
     The  Company  has  historically  funded its  growth  through  increases  in
borrowings and cash flow from operations. During 2002, the Company's primary use
of its capital was to finance capital  expenditures of $18.05 million and a $4.6
million increase in inventory.
     Management  expects  that the  Company's  working  capital  needs will grow
significantly  to support  expected  future growth in sales  volume.  Due to the
lengthy  aging and  processing  cycles  involved  in  premium  wine  production,
expenditures  for  inventory and fixed assets need to be made one to three years
or more in advance of  anticipated  sales.  The  Company  currently  expects its
operating  and capital  spending  requirements  will total  approximately  $78.4
million for the year ending December 31, 2003.
     The  Company   expects  to  finance  these  future  capital  needs  through
operations,  security  offerings,  and  additional  borrowings.  There can be no
assurance  that the  Company  will be able to  obtain  this  financing  on terms
acceptable to the Company.


      BORROWING ARRANGEMENTS

     On September 15, 2000 the Company refinanced certain borrowings through the
issuance of $30 million of Senior  Unsecured Notes (the "2000 Notes").  Proceeds
from the Notes were used to repay a portion of the Company's revolving bank loan
in the amount of $20  million  and to

                                       14



repay $10  million of another $30  million  term loan.  Interest on the Notes is
payable  quarterly at rates ranging from 8.90% to 9.05%,  as amended on February
9, 2001,  and principal  repayments are scheduled  beginning  September 15, 2004
through  maturity on September 15, 2010. In  connection  with this  refinancing,
maximum revolving debt borrowings were reduced from $40 million to $25 million.
     The Notes were issued pursuant to a Note Purchase Agreement, which contains
restrictive  covenants  including  requirements  to maintain  certain  financial
ratios and restrictions on additional  indebtedness,  asset sales,  investments,
and payment of  dividends.  At March 31, 2001 the Company was not in  compliance
with one of these covenants,  however, the Note holders have subsequently waived
such  non-compliance.  At  December  31,  2002  and  2001,  the  Company  was in
compliance with all bank covenants. Management is in constant communication with
our lenders regarding  compliance with the financial  covenants through December
31, 2003. In the event that economic conditions weaken from 2002, one or more of
the  financial  covenants  could be  impacted.  Our  lenders  are  aware of this
possibility  and  management  believes  that a  waiver  or  amendment  could  be
obtained.
     The Company's revolving bank loan expired March 31, 2002 and two extensions
were provided  extending the maturity date to April 30, 2002. On April 22, 2002,
the Company finalized the borrowing  arrangement with the bank that had provided
the revolving  bank loan. The new borrowing  arrangement  with its bank involves
both (1) a $55 million  revolving credit facility secured first by inventory and
accounts  receivable  and second by  substantially  all of the  Company's  fixed
assets (other than certain specified assets),  and (2) a $17.5 million term loan
secured  first by certain of the  Company's  fixed  assets  (other than  certain
specified assets) and second by the Company's inventory and accounts receivable,
each on a pari passu  basis with the holders of the 2000  Notes.  In  connection
with the finalization,  the Company amended certain of the provisions applicable
to the Notes.
     On August 23,  2002,  the Company  acquired  the winery and  vineyard  site
formerly known as Chateau Beaucanon Winery in Rutherford,  California.  The site
will be used as the home for the Provenance  Vineyard brand.  The purchase price
was $8.9 million.
     The acquisition was funded by the issuance of two convertible  subordinated
promissory  notes in exchange  for $11 million in cash (the "2002  Notes").  The
2002 Notes were issued to Les Domaines Baron de Rothschild  (Lafite) ("DBR"), in
the amount of $8.25  million,  and SFI  Intermediate  Limited or its  affiliates
("SFI"),  in the amount of $2.75 million.  The 2002 Notes accrue interest on the
principal  sum at a rate of 9% per  annum.  The  principal  sum and all  accrued
interest are due and payable in full,  two years from the date of the 2002 Notes
(the "Maturity Date"). At the Maturity Date, the Company may elect to pay all of
the outstanding principal and accrued interest in cash or may elect to repay all
or part of these amounts through conversion into shares of Company common shares
at the Conversion  Price of $9.4207 per share (the "Conversion  Price").  DBR or
SFI may elect to convert all outstanding principal only in the event of a change
of control transaction, as defined in the terms of the 2002 Notes.
     In conjunction with the above  activities,  the Company,  its lenders under
the Company's Credit Agreement and its noteholders  under the Company's  Amended
and Restated Note Purchase  Agreement amended the Company's Credit Agreement and
its Amended and Restated Note Purchase Agreement (1) to reflect the lenders' and
noteholders' consent to the Beaucanon  acquisition and the issuance of the Notes
and (2) to make certain  amendments in the Credit  Agreement and the Amended and
restated Note Purchase Agreement,  including the exclusion of the Notes from the
financial covenants contained in those agreements.
     We are exposed to market risk from  changes in  interest  rates.  To manage
this exposure, we have entered into interest rate exchange agreements. We do not
use  financial  instruments  for trading  purposes and we are not a party to any
leveraged derivatives.
     The Financial  Accounting Standards Board ("FASB") has issued SFAS No. 133,
"Accounting for Derivative  Instruments and Hedging  Activities",  as amended by
SFAS No.  138 that  establishes  new  accounting  and  reporting  standards  for
derivative  instruments and hedging activities.  It requires that derivatives be
recognized  in the  balance  sheet at fair value.  (See Note 7 to the  Company's
Consolidated Financial Statements).

DISCLOSURES ABOUT MARKET RISK

     The following  disclosures  should be read in conjunction with Management's
Discussion and Analysis of Financial Condition and Results of Operations.  These
disclosures  are intended to discuss  certain  material  risks of the  Company's
business as they appear to  management at this time.  However,  this list is not
exhaustive. Other risks may, and likely will, arise from time to time.

     OUR REVENUES AND OPERATING RESULTS FLUCTUATE  SIGNIFICANTLY FROM QUARTER TO
QUARTER

     We believe  period-to-period  comparisons of our operating  results are not
necessarily  meaningful,  and  cannot be  relied  upon as  indicators  of future
performance.  In addition, there can be no assurance that our revenues will grow
or be  sustained  in  future  periods  or  that  we will  maintain  our  current
profitability   in  the   future.   Significant   factors  in  these   quarterly
fluctuations,  none of which are within our  control,  are  changes in  consumer
demand for our wines,  the affect of weather and other natural forces on growing
conditions  and, in turn,  the quality  and  quantity of grapes  produced by us,
interest  rates and  inventory  levels and the timing of  releases  for  certain
wines,  among other factors.  Consequently,  we have experienced,  and expect to
continue to experience, seasonal fluctuations in revenues and operating results.
     A large portion of our expenses is fixed and difficult to reduce in a short
period of time.  In quarters  when  revenues do not meet our  expectations,  our
level of fixed expenses tends to exacerbate the adverse effect on net income. In
quarters when our operating  results are below the expectations of public market
analysts or investors, the price of our common stock may be adversely affected.

     OUR BUSINESS IS SEASONAL, WHICH COULD CAUSE OUR MARKET PRICE TO FLUCTUATE

     Our  business is subject to seasonal as well as quarterly  fluctuations  in
revenues and  operating  results.  Sales volume tends to increase  during summer
months and the  holiday  season and  decrease  after the  holiday  season.  As a
result,  our sales and earnings are typically highest during the fourth calendar
quarter and lowest in the first calendar  quarter.  Seasonal factors also affect
our level of borrowing.  For example, our borrowing levels typically are highest
during winter when we have to pay growers for grapes harvested and make payments
related to the harvest.  These and other factors may cause  fluctuations  in the
market price of our common stock.

                                       15



     OUR  PROFITS  DEPEND  LARGELY  ON SALES IN  CERTAIN  STATES AND ON SALES OF
CERTAIN VARIETALS

     In the year ended  December 31, 2002,  approximately  85% of our wine sales
were concentrated in 20 states. Changes in consumer spending in these states and
other  regions of the country  could affect both the quantity and price level of
wines that customers are willing to purchase.
     Approximately  87% of our net  revenues  in the  year  ended  December  31,
2002were  concentrated  in our top four selling  varietal  wines.  Specifically,
sales of Chardonnay,  Pinot Noir,  Cabernet  Sauvignon and Merlot  accounted for
43%, 16%, 14% and 14% of our net revenues, respectively.

      COMPETITION MAY HARM OUR BUSINESS

     The  premium  table  wine  industry  is  intensely  competitive  and highly
fragmented.  Our wines  compete in all of the premium wine market  segments with
many other  premium  domestic  and foreign  wines,  with  imported  wines coming
primarily  from the  Burgundy  and  Bordeaux  regions of France and, to a lesser
extent,  Italy,  Chile,  Argentina,  South Africa and Australia.  Our wines also
compete with  popular-priced  generic wines and with other  alcoholic  and, to a
lesser degree, non-alcoholic beverages, for shelf space in retail stores and for
marketing focus by our independent  distributors,  many of which carry extensive
brand portfolios.
     The wine industry has experienced  significant  consolidation.  Many of our
competitors have greater  financial,  technical,  marketing and public relations
resources  than we do.  Our sales may be harmed to the extent we are not able to
compete successfully against such wine or alternative beverage producers.

      AGRICULTURAL RISKS COULD ADVERSELY AFFECT OUR BUSINESS

     Winemaking  and grape  growing  are  subject to a variety  of  agricultural
risks.  Various diseases,  pests, fungi,  viruses,  drought,  frosts and certain
other weather conditions can affect the quality and quantity of grapes available
to the Company,  decreasing the supply of the Company's  products and negatively
impacting profitability.
     Many  California   vineyards  have  been  infested  in  recent  years  with
phylloxera.   The  Company's  vineyard   properties  are  primarily  planted  to
rootstocks  believed to be resistant  to  phylloxera.  However,  there can be no
assurance that the Company's existing  vineyards,  or the rootstocks the Company
is now using in its planting programs, will not become susceptible to current or
new strains of phylloxera.
     Pierce's  Disease is a vine  bacterial  disease that has been in California
for more than 100 years. It kills  grapevines and there is no known cure.  Small
insects  called   sharpshooters  spread  this  disease.  A  new  strain  of  the
sharpshooter,  the glassy winged,  was discovered in Southern  California and is
believed to be migrating north.  The Company is actively  supporting the efforts
of the agricultural industry to control this pest and is making every reasonable
effort to prevent  an  infestation  in our own  vineyards.  We cannot,  however,
guarantee that we will succeed in preventing contamination in our vineyards.

     Future government  restrictions regarding the use of certain materials used
in grape growing may increase vineyard costs and/or reduce production.
     Grape growing  requires  adequate water supplies.  We generally  supply our
vineyards'  water needs through wells and reservoirs  located on our properties.
We believe that we either have,  or are  currently  planning to insure  adequate
water supplies to meet the needs of all of our vineyards.  However a substantial
reduction in water supplies  could result in material  losses of grape crops and
vines.
     The weather  phenomenon  commonly  referred to as "El Nino"  produced heavy
rains and cooler weather during the Spring of 1999, which resulted in colder and
wetter  soils  than  are  typical  during  California's  grape  growing  season.
Consequently,  the 1999 harvest was postponed by approximately four to six weeks
depending on the geographic  location and  varietals.  The size of the Company's
most significant crops ranged from  normal-sized  yields to 50% of normal yields
(depending on the varietal and particular estate).
     Despite  the  reduction  in the  yield,  the  harvested  estate  crops,  in
combination with contracted grape purchases,  are expected to permit the Company
to  meet  originally   anticipated   sales-projections   for  its  1999  vintage
Chardonnay,  Cabernet,  and Merlot  varietals.  Together  these  varietals  have
historically comprised between 80% to 89% of our aggregate annual production.

     WE MAY NOT BE ABLE TO GROW OR ACQUIRE ENOUGH QUALITY GRAPES FOR OUR WINES

     The adequacy of our grape supply is influenced by consumer  demand for wine
in relation to  industry-wide  production  levels.  While we believe that we can
secure  sufficient  supplies of grapes from a combination  of our own production
and from grape supply contracts with independent  growers,  we cannot be certain
that grape  supply  shortages  will not occur.  A shortage in the supply of wine
grapes could  result in an increase in the price of some or all grape  varieties
and a corresponding increase in our wine production costs.

     AN OVERSUPPLY OF GRAPES MAY HARM OUR BUSINESS.

     Current  trends in the domestic and foreign  wine  industry  point to rapid
plantings of new vineyards and replanting of old vineyards to greater densities,
with the expected  result of  significantly  increasing the worldwide  supply of
premium wine grapes and the amount of wine which will be produced in the future.
This  increase  in grape  production  has  resulted  in an excess of supply over
demand and force wineries to reduce, or not increase prices.

     WE DEPEND ON THIRD PARTIES TO SELL OUR WINE

     We sell our products primarily through independent distributors and brokers
for resale to retail outlets,  restaurants,  hotels and private clubs across the
United  States and in some  overseas  markets.  To a lesser  degree,  we rely on
direct sales from our wineries,  our wine library and direct mail.  Sales to our
largest  distributor and to our ten largest  distributors  combined  represented
approximately 22% and 42%, respectively,  of our net revenues for the year ended
December  31,  2002.  Sales to our ten  largest  distributors  are  expected  to
continue to represent a  substantial  portion of

                                       16



our net revenues in the future.  Effective  July 1, 2002,  the Company  switched
from a single broker to a distributor in California. The laws and regulations of
several states prohibit  changes of  distributors,  except under certain limited
circumstances,   making  it  difficult  to  terminate  a  distributor  for  poor
performance  without  reasonable cause, as defined by applicable  statutes.  Any
difficulty or inability to replace  distributors,  poor performance of our major
distributors  or our  inability to collect  accounts  receivable  from our major
distributors could harm our business.


     NEW REGULATIONS OR INCREASED REGULATORY COSTS COULD HARM OUR BUSINESS

     The wine industry is subject to extensive  regulation by the Federal Bureau
of Alcohol,  Tobacco and Firearms  and various  foreign  agencies,  state liquor
authorities  and local  authorities.  These  regulations  and laws  dictate such
matters  as  licensing  requirements,  trade and  pricing  practices,  permitted
distribution  channels,   permitted  and  required  labeling,   advertising  and
relations  with  wholesalers  and  retailers.  Any  expansion  of  our  existing
facilities or development of new vineyards or wineries may be limited by present
and  future  zoning  ordinances,  environmental  restrictions  and  other  legal
requirements.  In addition,  new  regulations  or  requirements  or increases in
excise taxes, income taxes,  property and sales taxes or international  tariffs,
could reduce our profits. Future legal or regulatory challenges to the industry,
either individually or in the aggregate, could harm our business.

     WE WILL NEED MORE WORKING CAPITAL TO GROW

     The premium wine industry is a capital-intensive  business,  which requires
substantial capital  expenditures to develop and acquire vineyards to improve or
expand wine  production.  Further,  the farming of vineyards and  acquisition of
grapes and bulk wine require  substantial amounts of working capital. We project
the  need  for  significant  capital  spending  and  increased  working  capital
requirements  over the next several  years,  which must be financed by cash from
operations and by additional borrowings or additional equity.

     ADVERSE PUBLIC OPINION ABOUT ALCOHOL MAY HARM OUR BUSINESS

     A number of research  studies  suggest  that  various  health  benefits may
result from the moderate  consumption of alcohol, but other studies suggest that
alcohol  consumption  does not have any health benefits and may in fact increase
the risk of stroke,  cancer and other  illnesses.  If an  unfavorable  report on
alcohol  consumption gains general support,  it could harm the wine industry and
our business.

     WE USE  PESTICIDES AND OTHER  HAZARDOUS  SUBSTANCES IN THE OPERATION OF OUR
BUSINESS

     We use  pesticides and other  hazardous  substances in the operation of our
business. If hazardous substances are discovered on, or emanate from, any of our
properties,  and their release presents a threat of harm to public health or the
environment, we may be held strictly liable for the cost of remediation. Payment
of such costs could have a material  adverse  effect on our business,  financial
condition and results of operations.  We maintain  insurance against these kinds
of risks, and others,  under various insurance policies.  However, our insurance
may not be adequate or may not  continue to be  available at a price or on terms
that are satisfactory to us.

     CONTAMINATION OF OUR WINES WOULD HARM OUR BUSINESS

     We are  subject to certain  hazards and product  liability  risks,  such as
potential  contamination,  through  tampering or otherwise,  of  ingredients  or
products.  Contamination  of any of our  wines  could  result  in the need for a
product  recall,  which could  significantly  damage our  reputation for product
quality,  which we believe is one of our principle  competitive  advantages.  We
maintain  insurance  against certain of these kinds of risks, and others,  under
various general liability and product liability insurance policies. However, our
insurance  may not be adequate or may not continue to be available at a price or
on terms that are satisfactory to us.

     THE LOSS OF KEY EMPLOYEES WOULD DAMAGE OUR REPUTATION AND BUSINESS

     Our success depends to some degree upon the continued  services of a number
of key  employees.  Although some key employees are under  employment  contracts
with us for specific  terms,  the loss of the services of one or more of our key
employees  could harm our business and our  reputation,  particularly  if one or
more of our key  employees  resigns to join a competitor  or to form a competing
company. In such an event, despite provisions in our employment contracts, which
are designed to prevent the unauthorized disclosure or use of our trade secrets,
practices or procedures by such personnel under these  circumstances,  we cannot
be certain  that we would be able to enforce  these  provisions  or prevent such
disclosures.

     SHIFTS  IN  FOREIGN  EXCHANGE  RATES OR THE  IMPOSITION  OF  ADVERSE  TRADE
REGULATIONS COULD HARM OUR BUSINESS

     We conduct some of our import and export  activity  for wine and  packaging
supplies in foreign currencies.  We purchase foreign currency on the spot market
on an as-needed  basis and engage in limited  financial  hedging  activities  to
offset the risk of exchange rate  fluctuations.  There is a risk that a shift in
certain foreign exchange rates or the imposition of unforeseen and adverse trade
regulations  could adversely impact the costs of these items and have an adverse
impact on our operating results.
     In addition,  the  imposition of unforeseen  and adverse trade  regulations
could have an adverse  effect on our  imported  wine  operations.  Export  sales
accounted for approximately 5% of total consolidated revenue for the nine months
ended  December  31,  2002  and the  volume  of  international  transactions  is
increasing, which may increase this risk in the future.

                                       17



     INFRINGEMENT OF OUR TRADEMARKS MAY DAMAGE OUR BRAND NAMES OR OUR BUSINESS

     Our wines are branded consumer products,  and we distinguish our wines from
our  competitors'  by enforcement of our  trademarks.  There can be no assurance
that  competitors  will refrain from  infringing our marks or using  trademarks,
tradenames or trade dress which dilute our intellectual property rights, and any
such actions may require us to become  involved in  litigation  to protect these
rights.  Litigation  of this  nature can be very  expensive  and tends to divert
management's time and attention.

     OUR  ACQUISITIONS  AND POTENTIAL  FUTURE  ACQUISITIONS  INVOLVE A NUMBER OF
RISKS

     Our acquisition of Provenance  Vineyards,  Hewitt  Vineyard,  Suscol Ranch,
Staton Hills Winery  (renamed  Sagelands  Vineyard),  the Jade  Mountain  brand,
enlarging Canoe Ridge Vineyard and buying out our partners, and potential future
acquisitions  involve risks associated with  assimilating  these operations into
our Company;  integrating,  retaining and motivating key personnel;  integrating
and managing geographically-dispersed  operations integrating the technology and
infrastructures  of disparate  entities;  risks  inherent in the  production and
marketing  wine and  replanting of existing  vineyards from white wine grapes to
red wine grapes.
     We  relied on debt  financing  to  purchase  Provenance  Vineyards,  Hewitt
Vineyard,  Suscol Ranch, Staton Hills Winery, the Jade Mountain brand, enlarging
Canoe Ridge  Vineyard and buying out our partners  and other  vineyard  land and
related  assets  during the  fiscal  years  ended  December  31,  2001 and 2002.
Consequently  our  debt-to-equity  ratio is high in relation  to our  historical
standards,  even  after the  successful  completion  of our rights  offering  in
November 2001. The interest  costs  associated  with this debt will increase our
operating expenses and the risk of negative cash flow.

     THE MARKET PRICE OF OUR COMMON STOCK FLUCTUATES

     All of the  foregoing  risks,  among  others not known or mentioned in this
report, may have a significant  effect on the market price of our shares.  Stock
markets have experienced  extreme price and volume trading  volatility in recent
months and years.  This  volatility  has had a substantial  effect on the market
prices of  securities  of many  companies  for reasons  frequently  unrelated or
disproportionate  to the specific company's operating  performance.  These broad
market fluctuations may reduce the market price of our shares.




                                       18




ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA.

                          THE CHALONE WINE GROUP, LTD.

                          INDEX TO FINANCIAL STATEMENTS

                                                                            PAGE
CONSOLIDATED FINANCIAL STATEMENTS
      Consolidated Balance Sheets.........................................    20
      Consolidated Statements of Income...................................    21
      Consolidated Statements of Shareholders' Equity.....................    22
      Consolidated Statements of Cash Flows...............................    23
      Notes to Consolidated Financial Statements..........................    24

INDEPENDENT AUDITORS REPORTS..............................................37, 38



                                       19






THE CHALONE WINE GROUP, LTD. CONSOLIDATED BALANCE SHEETS (All amounts in thousands, except share data) ASSETS December 31, December 31, 2002 2001 ---- ---- Current assets: Cash $ - $ - Accounts receivable, net 15,770 11,475 Notes receivable 190 181 Income tax receivable 223 223 Inventory 81,272 76,658 Prepaid expenses and other current assets 1,000 1,359 ---------------------- Total current assets 98,455 89,896 ---------------------- Investment in Chateau Duhart-Milon 10,067 7,897 Non-current notes receivable 447 653 Property, plant and equipment - net 77,953 73,232 Goodwill, 8,582 8,582 Trademarks 2,875 2,797 Other assets 1,815 852 ---------------------- Total assets $200,194 $183,909 ====================== LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Current maturities of long-term obligations $ 2,295 $ 2,034 Current portion of related party note payable - 18 Current portion of obligations under capital lease 716 716 Revolving bank loan 18,523 12,086 Accounts payable and accrued liabilities 18,935 22,766 ---------------------- Total current liabilities 40,469 37,620 Long-term obligations, less current maturities 46,753 47,082 Long-term obligations, convertible subordinated debt 11,000 - Obligations under capital lease, less current portion 1,329 2,110 Related party note payable, less current portion - 869 Liability on interest rate swap contract 1,355 664 Deferred income taxes 923 1,048 ---------------------- Total liabilities 101,829 89,393 ---------------------- Minority interest 3,572 3,201 Shareholders' equity: Common stock - authorized 15,000,000 shares no par value; issued and outstanding: 12,075,101 and 12,067,504 shares, respectively 76,474 76,433 Retained earnings 21,790 19,494 Accumulated other comprehensive loss (3,471) (4,612) ---------------------- Total shareholders' equity 94,793 91,315 ---------------------- Total liabilities and shareholders' equity $200,194 $183,909 ====================== The accompanying notes are an integral part of the consolidated financial statements 20
THE CHALONE WINE GROUP, LTD. CONSOLIDATED STATEMENTS OF INCOME (All amounts in thousands, except per share data) Year ended Nine Months Year ended December 31, ended December 31, March 31, ----------- ------------------------------ ---------- 2002 2002 2001 2000 2001 ----------- ------------------------------ ---------- (Unaudited) (Unaudited) Gross revenues $ 69,001 $ 53,040 $ 42,353 $ 45,481 $ 62,213 Excise taxes (1,996) (1,536) (1,159) (1,252) (1,652) -------- -------- -------- -------- -------- Net revenues 67,005 51,504 41,194 44,229 60,561 Cost of wines sold (44,877) (34,727) (25,604) (30,125) (39,443) -------- -------- -------- -------- -------- Gross profit 22,128 16,777 15,590 14,104 21,118 Other operating revenues (expenses), net (448) (41) 195 160 213 Selling, general and administrative expenses (13,700) (10,521) (9,884) (9,971) (15,208) -------- -------- -------- -------- -------- Operating income 7,980 6,215 5,901 4,293 6,123 Interest expense, net (4,549) (3,641) (3,217) (2,887) (3,824) Other income (expense) (43) (63) 6 868 891 Equity in net income of Chateau Duhart-Milon 842 694 509 714 761 Minority interests (748) (542) (512) (315) (377) -------- -------- -------- -------- -------- Income before income taxes 3,482 2,663 2,687 2,673 3,574 Income taxes (1,186) (845) (1,094) (1,096) (1,524) -------- -------- -------- -------- -------- Net income $ 2,296 $ 1,818 $ 1,593 $ 1,577 $ 2,050 ======== ======== ======== ======== ======== Net income available to common shareholders $ 2,296 $ 1,818 $1,593 $1,577 $2,050 Earnings per share-basic $ 0.19 $ 0.15 $ 0.15 $ 0.20 $ 0.20 Earnings per share-diluted $ 0.19 $ 0.15 $ 0.15 $ 0.20 $ 0.20 The accompanying notes are an integral part of the consolidated financial statements 21
THE CHALONE WINE GROUP, LTD. CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (All amounts in thousands) Common Stock Accumulated ____________________ Other Compre- Number of Retained Comprehensive hensive Shares Amount Earnings Loss Total Income --------- ------- ------- ------------- ------- ------- Balance, March 31, 2000 10,224 61,377 15,851 (3,556) 73,672 2,421 Employee stock purchase plan 7 48 - - 48 - Options exercised 8 61 - - 61 - Profit sharing, net of repurchases 9 92 - - 92 - Foreign currency translation adjustment - - - (789) (789) (789) Net income - - 2,050 - 2,050 2,050 ------ ------- ------- ------- ------- ------- Balance, March 31, 2001 10,248 61,578 17,901 (4,345) 75,134 1,261 Employee stock purchase plan 3 23 - - 23 - Options exercised 53 188 - - 188 - Profit sharing, net of repurchases (1) (15) - - (15) - Foreign currency translation adjustment - - - 80 80 80 Cumulative effect of adopting SFAS No. 133 (net of tax of $129) - - - (189) (189) (189) Changes in fair value of derivatives (net of tax of $141) - - - (203) (203) (203) Transition Adjustment reclassified - - - - - - in earnings (net of tax of $32) 45 45 45 Rights Offering 1,765 14,659 - - 14,659 - Net income - - 1,593 - 1,593 1,593 ------ ------- ------- ------- ------- ------- Balance, December 31, 2001 12,068 $76,433 $19,494 $(4,612) $91,315 $ 1,326 ------ ------- ------- ------- ------- ------- Employee stock purchase plan 4 29 - - 29 - Options exercised 1 13 - - 13 - Profit sharing, net of repurchases 2 (1) - - (1) - Foreign currency translation adjustment - - - 1,436 1,436 1,436 Changes in fair value of derivatives (net of tax of $284) - - - (408) (408) (408) Transition Adjustment reclassified in earnings (net of tax of $78) - - - 113 113 113 Net income - - 2,296 - 2,296 2,296 ------ ------- ------- ------- ------- ------- Balance, December 31, 2002 12,075 $76,474 $21,790 $(3,471) $94,793 $ 3,437 ------ ------- ------- ------- ------- ------- The accompanying notes are an integral part of the consolidated financial statements 22
THE CHALONE WINE GROUP, LTD. CONSOLIDATED STATEMENTS OF CASH FLOWS (All amounts in thousands) Year Ended Nine Months Year Ended December 31, Ended December 31, March 31, ------------ ----------------------------------- --------- 2002 2002 2001 2000 2001 ------------ -------- -------- -------- --------- (Unaudited) (Unaudited) Cash flows from operating activities: Net income $ 2,296 $ 1,818 $ 1,593 $ 1,577 $ 2,050 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation and amortization 9,019 7,512 5,644 5,318 5,877 Equity in net income of Chateau Duhart-Milon (842) (694) (509) (714) (761) Increase in minority interests 748 543 512 315 377 Other (208) (209) 44 (803) (799) Changes in: Accounts and other receivables (4,295) (3,785) (1,347) (1,734) 1,266 Income taxes receivable - - (223) - - Inventories (4,614) (10,172) (17,325) (11,776) (5,365) Prepaid expenses and other assets (750) (323) (368) 281 (34) Deferred income taxes 167 152 1,426 - (734) Accounts payable and accrued liabilities (3,840) 11,729 14,952 8,783 1,281 -------- -------- -------- -------- -------- Net cash provided by (used in) operating activities (2,319) 6,571 4,399 1,247 3,158 -------- -------- -------- -------- -------- Cash flows from investing activities: Capital expenditures (9,301) (8,005) (8,305) (10,821) (15,200) Property and business acquisitions (8,912) (8,912) - (3,518) (3,500) Distributions to minority partner (377) (377) - - - Proceeds from disposal of property and equipment 4,862 4,855 136 7,518 7,536 Net changes of notes receivable 197 148 (834) - (470) Investment in Edna Valley Vyd brand name and joint venture - - (1,050) - - Acquisition of minority interest in Canoe Ridge Vineyard - - - - (3,960) Distributions from Duhart-Milon 108 108 519 557 1,294 -------- -------- -------- -------- -------- Net cash used in investing activities (13,423) (12,183) (9,534) (6,264) (14,300) -------- -------- -------- -------- -------- Cash flows from financing activities: Borrowings (repayment) on revolving bank loan-net 6,437 (3,919) (7,913) (14,057) (7,018) Distributions to minority interests - - - (700) (700) Proceeds from issuance of long-term debt 11,000 11,000 - 30,000 30,000 Net change in capital lease obligation (781) (597) (326) - - Repayment of long-term debt (887) (868) (1,537) (10,272) (11,285) Repayment of short-term debt (68) (68) - - - Net proceeds from rights offering - - 14,659 - - Proceeds from issuance of common stock 41 64 196 46 201 -------- -------- -------- -------- -------- Net cash provided by financing activities 15,742 5,612 5,079 5,017 11,198 -------- -------- -------- -------- -------- Net increase (decrease) in cash and equivalents - - (56) - 56 Cash and equivalents at beginning of year - - 56 - - -------- -------- -------- -------- -------- Cash and equivalents at end of year $ - $ - $ - $ - $ 56 ======== ======== ======== ======== ======== Other cash flow information: Interest paid $ 5,242 $ 4,065 $ 3,373 $ 3,018 $ 3,449 Income taxes paid 1,701 869 984 222 370 Non-cash investing and financing activities: Interest swap flucuation, net $ 1,141 $ 1,028 $ 347 $ - $ - Equipment acquired under capital lease - - 3,152 - - The accompanying notes are an integral part of the consolidated financial statements 23
THE CHALONE WINE GROUP, LTD. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 1 - BUSINESS The Chalone Wine Group, Ltd. ("the Company") produces and sells super premium to luxury quality table wines. The Company sells the majority of its products to wholesale distributors, restaurants, and retail establishments throughout the United States, Canada and Europe. Export sales accounted for approximately 5%, 3% and 4%, respectively, of total revenue for the year ended December 31, 2002, nine months ended December 31, 2001, and for the fiscal year ended March 31, 2001. The Company supplies some of its grape needs from its estate-owned vineyards but utilizes independent grape growers for a majority of its grape requirements. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of the Company's significant accounting policies consistently applied in the preparation of the accompanying consolidated financial statements follows. BASIS OF PRESENTATION The consolidated financial statements include the accounts of the Company, its majority owned subsidiaries, and Edna Valley Vineyard ("EVV"), a winery operation in San Luis Obispo County, California, owned 50% by the Company and 50% by Paragon Vineyard Company, Inc. ("Paragon"). The Company is EVV's managing joint venture partner and supervises EVV's winery operations, sells and distributes the wine and is deemed to control EVV for accounting purposes. The Company has certain commitments related to its continuing ownership of EVV (See Note 13). Intercompany transactions and balances have been eliminated. At December 31, 2002, Domaines Baron de Rothschild (Lafite) ("DBR"), a French company, owned approximately 45.7% of the Company's outstanding common stock, and the Company owns a 23.5% partnership interest in DBR's Societe Civile Chateau Duhart-Milon ("Duhart-Milon"), a Bordeaux wine-producing estate located in Pauillac, France. The Company accounts for this investment using the equity method. ACCOUNTING ESTIMATES The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported financial statement amounts and related disclosures at the date of the financial statements. Actual results could differ from these estimates. ACCOUNTS RECEIVABLE Accounts receivable are reported at net realizable value. The Company has established an allowance for doubtful accounts based upon factors pertaining to the credit risk of specific customers, historical trends, and other information. Delinquent accounts are written-off when it is determined that the amounts are uncollectible. Receivables in excess of 90 days were approximately $340,000 at December 31, 2002. INVENTORY Inventory is stated at the lower of cost or market. Cost for bulk and bottled wines is determined on an accumulated weighted average basis and includes grape purchases and supplies, farming and harvesting costs, winery and bottling costs. Wine production supplies are stated at FIFO (first-in, first-out) cost. All bulk and bottled wine inventories are classified as current assets in accordance with recognized industry practice, although a portion of such inventories will be aged for periods longer than one year. CONCENTRATION OF CREDIT RISK Financial instruments, which potentially subject the Company to concentrations of credit risk, consist primarily of receivables. The Company performs ongoing credit evaluations of its customers' financial position and generally does not require collateral. The Company maintains reserves for potential credit losses and such losses have been within management's expectations. 24 PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment is stated at cost, with depreciation provided in amounts sufficient to allocate the depreciable assets to operations over their estimated useful lives. For financial reporting purposes depreciation of property, plant and equipment, which includes assets under capital lease is provided on the straight-line method, with the exception of barrels, which is depreciated using an accelerated method. For tax reporting purposes accelerated methods are used. In August 2002, the Company purchased substantially all of the assets of a winery in Napa County, California (See Note 7). The costs of property, plant and equipment were allocated to each asset acquired based on their relative estimated fair values at the date of acquisition. The ranges of useful lives used in computing depreciation are ((3)) 15 to 35 years for vineyard development costs, (ii) 80 years for caves, (iii) 15 to 40 years for buildings and (iv) 3 to 20 years for machinery and equipment. Capitalized costs of planting new vines and ongoing cultivation costs for vines not yet bearing fruit, including interest, are classified as vineyard development. Depreciation commences in the initial year the vineyard yields a commercial crop, generally in the third or fourth year after planting. Interest of $1.2 million, $.7 million and $.8 million was capitalized to property, plant and equipment for the year ended December 31, 2002, nine months ended December 31, 2001 and the fiscal year ended March 31, 2001, respectively. Caves represent improvement costs to dig into hillsides and structurally reinforce underground tunnels used to age and store the Company's wines. INTANGIBLE ASSETS The Company's intangible assets consist of goodwill and trademarks. As of January 1, 2002 the Company adopted SFAS No. 142, GOODWILL AND OTHER INTANGIBLE ASSETS. Accordingly, goodwill and trademarks that have been determined to possess indefinite lives will not be amortized, but instead will be reviewed for impairment at least annually. Impairment is the condition that exists when the carrying amount of goodwill exceeds its implied fair value. The Company applied impairment tests to its recorded goodwill in accordance with SFAS 142 and determined that no impairment loss had occurred during the year ended December 31, 2002. For purposes of pro forma disclosure, had the Company's goodwill and trademarks been accounted for under SFAS No. 142, net income and earnings per share would have been increased to the following pro forma amounts (IN THOUSANDS, EXCEPT PER SHARE DATA): Nine Months Year Ended Ended Year Ended December 31, December 31, March 31, ------------ ------------ ---------- 2002 2001 2001 ------------ ------------ ---------- Reported net income $ 2,296 $ 1,593 $ 2,050 Goodwill amortization - 280 290 Trademark amortization - 109 145 ------------ ------------ ---------- Adjusted net income $ 2,296 $ 1,982 $ 2,485 BASIC EARNINGS PER SHARE Reported net income $ 0.19 $ 0.15 $ 0.20 Goodwill - 0.03 0.03 Trademark - 0.01 0.01 ------------ ------------ ---------- Adjusted net income $ 0.19 $ 0.19 $ 0.24 DILUTED EARNINGS PER SHARE Reported net income $ 0.19 0.15 0.20 Goodwill - 0.03 0.03 Trademark - 0.01 0.01 ------------ ------------ ---------- Adjusted net income $ 0.19 $ 0.19 $ 0.24 IMPAIRMENT OF LONG-LIVED ASSETS As of December 31, 2002 the Company adopted SFAS No. 144, ACCOUNTING FOR THE IMPAIRMENT OR DISPOSAL OF LONG-LIVED ASSETS. Statement 144 establishes a single-accounting model for long-lived assets to be disposed of while maintaining many of the provisions relating to impairment testing and valuation. The adoption of this Statement will not materially change the way the Company reviews and calculates asset impairment charges. The Company evaluates its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets or intangibles may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying 25 amount of the assets to future undiscounted net cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. FOREIGN CURRENCY TRANSLATION The functional currency of the Company's investee, Duhart-Milon, is the French franc and as a result the Company records the effect of exchange gains and losses on its equity in Duhart-Milon in other comprehensive income or loss, a separate component of shareholder's equity. REVENUE RECOGNITION Revenue is recognized when the product is shipped, and title passes to the customer. Revenue from product sold at the Company's retail locations is recognized at the time of sale. Revenue is recorded net of sales returns, including a provision for estimated future returns. Sales returns have historically been insignificant. The Company generally allows thirty days from the date of shipment for customers to make payment. No products are sold on consignment. SHIPPING COSTS Shipping costs are included in selling, general and administrative expense and totaled $290,200, $114,000 and $836,000 for the year ended December 31, 2002, for the nine months ended December 31, 2001 and for the fiscal year ended March 31, 2001 (See Note 17). ACCOUNTING FOR INCOME TAXES The Company provides for income taxes under the liability method. Accordingly, deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to amounts, which are more likely than not to be realized. STOCK BASED COMPENSATION The Company has elected to follow Accounting Principles Board Opinion No. 25, ACCOUNTING FOR STOCK ISSUED TO EMPLOYEES, (APB 25) and related Interpretations in accounting for its employee stock options because, as discussed below, the alternative fair value accounting provided for under FASB Statement No. 123, ACCOUNTING FOR STOCK-BASED COMPENSATION, Under APB 25, because the exercise price of the Company's employee stock options equals the market price of the underlying stock on the date of grant, no compensation expense is recognized. SFAS 123, ACCOUNTING FOR STOCK-BASED COMPENSATION, requires the disclosure of pro forma net income and earnings per share had the Company adopted the fair value method as of the beginning of fiscal year 1995. Under SFAS 123, the fair value of stock-based awards to employees is calculated through the use of option pricing models, even though such models were developed to estimate the fair value of freely tradable, fully transferable options without vesting restrictions, which significantly differ from the Company's stock option awards. These models also require subjective assumptions, including future stock volatility and expected time to exercise, which greatly affect the calculated values. The Company's calculations were made using the Black-Scholes option pricing model with the following weighted average assumptions: Twelve Months Nine Months Twelve Months ended ended ended December 31, December 31, December 31, 2002 2001 2000 ------------ ------------ ------------ Expected life, following vesting (months) 117 117 117 Stock volitility 32.5% 31.2% 28.2% Risk-free interest rate 5.2% 6.5% 6.9% Dividends - - - The Company's calculations are based on a multiple option valuation approach and forfeitures are recognized as they occur. For purposes of pro forma disclosures, the estimated fair value of the options is amortized over the options' vesting period. Had the Company's stock option and stock purchase plan been accounted for under SFAS No. 123, net income and earnings per share would have been reduced to the following pro forma amounts (IN THOUSANDS, EXCEPT PER SHARE DATA) (See Recent Accounting Pronouncements): 26 Twelve Months Nine Months Ended Ended Year Ended December 31, December 31, March 31, ------------ ------------ ---------- 2002 2001 2001 ------------ ------------ ---------- Net income: As reported $ 2,296 $ 1,593 $ 2,050 Pro forma $ 1,739 $ 1,003 $ 1,759 Earnings per share: Basic $ 0.19 $ 0.15 $ 0.20 Diluted $ 0.19 $ 0.15 $ 0.20 Pro forma basic $ 0.14 $ 0.10 $ 0.17 Pro forma diluted $ 0.14 $ 0.09 $ 0.17 DERIVATIVE FINANCIAL INSTRUMENTS The Company uses derivative instruments to manage exposures to interest rate risks in accordance with its risk management policy. The Company's objectives for holding derivatives are to minimize the risks using the most effective methods to eliminate or reduce the exposure to interest rate fluctuations. The Company formally documents the relationship between hedging instruments and hedged items as well as its risk management objective and strategy for undertaking its hedging activities. The Company formally designates derivatives as hedging instruments on the date the derivative contract is entered into. The Company assesses, both at inception of the hedge and on an ongoing basis, whether derivatives used as hedging instruments are highly effective in offsetting the changes in the fair value or cash flows of hedged items. If it is determined that a derivative is not highly effective as a hedge or ceases to be highly effective, the Company discontinues hedge accounting prospectively. Changes in the fair value of derivative instruments designated as cash flow hedges, to the extent the hedges are highly effective, are recorded in other comprehensive income, net of related tax effects. The ineffective portion of the cash flow hedge, if any, is recognized in current-period earnings. Other comprehensive income is relieved when current earnings are affected by the variability of cash flows relating to the derivative hedged. During the periods ended December 31, 2002 and 2001, the Company's derivative contracts consisted only of an interest rate swap used by the Company to convert a portion of its variable rate long-term debt to fixed rate. The Company does not enter into financial instruments for trading or speculative purposes. Payments or receipts on interest rate swap agreements are recorded in interest expense. Forward exchange contracts are used to manage exchange rate risks on certain purchase commitments, generally French oak barrels, denominated in foreign currencies. Gains and losses relating to firm purchase commitments are deferred and are recognized as adjustments of carrying amounts or in income when the hedged transaction occurs. The Company did not transact in forward exchange contracts during the 2002 year. The nominal amounts and related foreign currency transaction gains and losses, net of the impact of hedging, were not significant in nine months ended December 31, 2001 and the fiscal year ended 2001. NET INCOME PER SHARE Basic net income per share ("EPS") excludes dilution and is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock (e.g. stock options) were exercised and converted into stock. For all periods presented, the difference between basic and diluted EPS for the Company reflects the inclusion of dilutive stock options, the effect of which is calculated using the treasury stock method as shown below. The convertible common stock was not included in the computation of diluted earnings per share because the effect of conversion would be antidilutive. The following reconciles audited amounts reported in the financial statements (IN THOUSANDS, EXCEPT PER SHARE DATA): 27 Effect of dilutive securities ----------------------------- Stock Basic EPS Warrants options Diluted EPS --------- -------- ------- ----------- Year ended December 31, 2002: Income available to common stockholders $ 2,296 - - $ 2,296 Weighted average shares outstanding 12,072 - 19 12,091 ------- ------- Earnings per common share $ 0.19 $ 0.19 ======= ======= Nine months ended December 31, 2001: Income available to common stockholders $ 1,593 - - $ 1,593 Weighted average shares outstanding 10,558 - 58 10,616 ------- ------- Earnings per common share $ 0.15 $ 0.15 ======= ======= Year ended March 31, 2001: Income available to common stockholders $ 2,050 - - $ 2,050 Weighted average shares outstanding 10,238 - 14 10,252 ------- ------- Earnings per common share $ 0.20 $ 0.20 ======= ======= Recent Accounting Pronouncements - The Financial Accounting Standards Board (FASB) has issued the following accounting pronouncements: SFAS No. 143, Accounting for Asset Retirement Obligations. SFAS No. 143 requires that an obligation associated with the retirement of tangible long-lived assets and the associated asset retirement costs be recognized as a liability when incurred. Upon initial recognition of a liability for an asset retirement obligation, an entity would capitalize that cost by recognizing an increase in the carrying amount of the related long-lived asset by the same amount as the liability. An entity would subsequently allocate that asset retirement cost to expense using a systematic and rational method over its useful life. The Company has adopted SFAS No. 143 for its calendar year beginning January 1, 2003. The adoption of SFAS No. 143 should not have a material effect on the Company's operating results or financial position. SFAS No.145, Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections. This Statement rescinds SFAS No. 4, Reporting Gains and Losses from Extinguishment of Debt, and an amendment of that Statement, SFAS No. 64, Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements. This Statement also rescinds SFAS No. 44, Accounting for Intangible Assets of Motor Carriers. This Statement amends SFAS No. 13, Accounting for Leases, to eliminate an inconsistency between the required accounting for sale-leaseback transactions and the required accounting for certain lease modifications that have economic effects similar to sale-leaseback transactions. The Statement also amends other existing authoritative pronouncements to make various technical corrections, clarify meanings, or describe their applicability under changed conditions. The adoption of SFAS No. 145 is not expected to have a material effect on the Company's consolidated financial statements. SFAS No.146, Accounting for Costs Associated with Exit or Disposal Activities. This Statement addresses financial accounting and reporting for costs associated with exit or disposal activities and nullifies Emerging Issues Task Force (EITF) Issue No. 94-3, "Liability Recognition for Certain Employee Termination Benefits and Other Costs to Exit an Activity (including Certain Costs Incurred in a Restructuring)." The provisions of this Statement are effective for exit or disposal activities that are initiated after December 31, 2002. The adoption of SFAS No. 146 is not expected to have a material effect on the Company's consolidated financial statements. SFAS No.148, Accounting for Stock-Based Compensation. This Statement amends SFAS No. 123, Accounting for Stock-Based Compensation, to provide alternative methods of transition for a voluntary change to the fair value based method of accounting for stock-based employee compensation. In addition, this Statement amends the disclosure requirements of Statement 123 to require prominent disclosures in both annual and interim financial statements about the method of accounting for stock-based employee compensation and the effect of the method used on reported results. This Statement permits two additional transition methods for entities that adopt the preferable method of accounting for stock-based employee compensation. Both of those methods avoid the ramp-up effect arising from prospective application of the fair value based method. In addition, to address concerns about the lack of comparability caused by multiple transition methods, this Statement does not permit the use of the original Statement 123 prospective method of transition for changes to the fair value based method made in fiscal years beginning after December 15, 2003. The Company has not yet evaluated whether to adopt this statement nor has it evaluated the potential impact on the Company's consolidated financial statements if the statement is adopted. As of December 31, 2002, the Company has adopted the disclosure requirements of the Statement and continues to follow the intrinsic value method to account for stock-based employee compensation. FASB Interpretation No. 45, Guarantor's Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others. The interpretation clarifies that a guarantor is required to recognize, at the inception of a guarantee, a liability for the fair value of the obligation undertaken in issuing the guarantee. It also significantly expands the disclosures guarantors must include in their financial statements. While the interpretation's accounting provisions are effective prospectively to guarantees issued or modified after December 31, 2002, its disclosure requirements generally apply to all guarantees and must be included in financial statements of interim and annual periods ending after December 15, 2002. The adoption of Interpretation No. 45 is not expected to have a material effect on the Company's consolidated financial statements. 28 FASB Interpretation No. 46, Consolidation of Variable Interest Entities, addresses consolidation by business enterprises of variable interest entities in which 1) the equity investment is insufficient for the entity to finance its activities without additional financial support through other interests who will absorb some or all of the entity's expected losses, or 2) the equity investors lack one or more essential characteristics of a controlling interest. Those characteristics include the ability to make decisions about an entity's activities through voting rights or similar rights; the obligation to absorb the entity's expected losses, which makes it possible for the entity to finance its activities; and the right to receive the entity's expected residual returns as compensation for the risk of absorbing expected losses. This interpretation is effective for the Company no later than the third quarter of 2003, and is not currently expected to have a material effect on the Company's consolidated financial statements. SEGMENT REPORTING The Company produces and sells premium to luxury quality table wines and has determined that its product line operating segments, although consisting of multiple products and brands, all have similar production processes, customer types, distribution methods and other economic characteristics. Accordingly, these operating segments have been aggregated as a single operating segment in the consolidated financial statements. FAIR VALUE OF FINANCIAL INSTRUMENTS Accounts receivable, accounts payable and accrued expenses, and certain other assets and liabilities are considered financial instruments. Carrying values are estimated to approximate fair values for these instruments as they are short-term in nature and are receivable or payable on demand. NOTE 3 - VALUATION AND QUALIFYING ACCOUNTS AND RESERVES A summary of the changes in the Company's allowance for doubtful accounts receivable is as follows: Balance at Charges to Balance at Beginning of Costs and End of Period Expenses Deductions Period ------------ ---------- ---------- ---------- Year ended March 31: 2001 $ 129 $ 320 $ (56) $ 393 ===== ===== ===== ===== Nine months ended December 31: 2001 $ 393 $ 490 $(105) $ 778 ===== ===== ===== ===== Year ended December 31: 2002 $ 778 $ 490 $(931) $ 337 ===== ===== ===== ===== NOTE 4 - INVENTORY Inventory consists of the following (IN THOUSANDS): December 31, December 31, 2002 2001 ------------ ------------ Bulk wine $ 48,312 $ 44,616 Bottled wine 32,171 31,303 Wine packaging supplies 415 313 Other 374 426 -------- -------- Total $ 81,272 $ 76,658 ======== ======== 29 NOTE 5 - PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consist of the following (IN THOUSANDS): December 31, December 31, 2002 2001 ------------ ----------- Land $ 20,737 $ 18,091 Vineyards 12,960 8,310 Vineyards under development 17,583 18,291 Caves 1,678 1,678 Buildings 26,592 24,541 Machinery and equipment 36,136 33,123 -------- -------- 115,686 104,034 Accumulated depreciation (37,733) (30,802) -------- -------- Total $ 77,953 $ 73,232 ======== ======== NOTE 6 - ACQUISITION On August 23, 2002, the Company acquired substantially all of the assets of the winery and vineyard site formerly known as Beaucanon Winery in Rutherford, California. The purchase price was $8.9 million and was accounted for using the purchase method of accounting in accordance with SFAS 141, Business Combinations. The purchase price was allocated to each asset acquired based on their relative estimated fair values at the date of acquisition. No goodwill or other intangible assets were recorded. The Company financed the acquisition with subordinated debit to related parties (See Note 8). NOTE 7 - INVESTMENT IN CHATEAU DUHART-MILON Duhart-Milon's condensed balance sheet as of December 31, 2002 and 2001 and the results of its operations for the year ended December 31, 2002, nine months ended December 31, 2001 and fiscal year ended March 31, 2001 are as follows (translated into U.S. dollars at the year-end and average exchange rate for the period, respectively) (IN THOUSANDS): December 31, December 31, ------------ ------------ 2002 2001 ------------ ------------ Inventory $ 3,887 $ 3,307 Other current assets 9,475 7,678 -------- -------- Current assets 13,362 10,985 -------- -------- Property and equipment, net 2,825 1,673 -------- -------- Total assets $ 16,187 $ 12,658 ======== ======== Current liabilities $ 2,668 $ 1,960 Partner's equity 13,519 10,698 -------- -------- Total liabilities and equity $ 16,187 $ 12,658 ======== ======== Duhart-Milon's results of operations are summarized as follows (IN THOUSANDS): 30 Year Nine Months Year Ended Ended Ended December 31, December 31, March 31, 2002 2001 2001 ------------ ------------ --------- Revenues $ 6,726 $ 3,504 $ 5,470 Cost of Sales (2,955) (1,355) (2,453) ------- ------- ------- Gross profit 3,771 2,149 3,017 ------- ------- ------- Revenues (expenses) from other operations, net (189) 19 221 ------- ------- ------- Net earnings $ 3,582 $ 2,168 $ 3,238 ======= ======= ======= Equity in investment of Duhart-Milon $ 842 $ 509 $ 761 ======= ======= ======= On October 1, 1995, the carrying amount of the Company's investment in Duhart-Milon was greater than its share of Duhart-Milon's net assets by approximately $8.9 million. This difference related primarily to the underlying value of the land owned by Duhart-Milon and, accordingly is not amortized. A portion of that difference, however, was attributable to inventory and was amortized based on annual sales quantities through March 31, 2001. Since the investment in Duhart-Milon is a long-term investment denominated in a foreign currency, the Company recognizes currency translation gains or losses in shareholders' equity as accumulated comprehensive income or loss, which totaled $2,830,000 as of December 31, 2002. This amount decreased from $4,265,000 as of December 31, 2001 due to the increase in the relative worth of the French franc when compared to the U.S. dollar during the twelve months ended December 31, 2002. 31 NOTE 8 - BORROWING ARRANGEMENTS Borrowing arrangements consist of the following (IN THOUSANDS): December 31, December 31, 2002 2001 ------------ ------------ Revolving bank loan of $25,000,000, interest at LIBOR +1.375% (3.255% at December 31, 2001), interest payable monthly, unsecured, due March 2002 (see below) $ - $ 12,086 Revolving bank loan of $50,000,000, interest at the Eurodollar Rate based on LIBOR plus an indexed spread (3.89% combined at December 31, 2002), interest payable on the last day of each interest period ranging from one to six months, secured, due April 2009 (see below) 16,098 - Swingline bank loan of $5,000,000, interest at 0.5% per annum above the latest Federal Funds Rate plus an indexed spread (3.34% combined at December 31, 2002), interest payable monthly, secured, due April 2005 (see below) 2,425 - Senior unsecured notes (Series A, B, C), interest at rates ranging from 8.90% to 9.05%, payable monthly, principal payments due annually start- ing September 2004 - 30,000 Senior secured notes (Series A, B, C), interest at rates ranging from 8.90% to 9.23% at December 31, 2002 payable monthly, principal payments commencing September 2004, payable annually through September 15, 2010 (see below) 30,000 - Bank term loan, interest at the Eurodollar Rate based on LIBOR plus an indexed spread (4.39% combined at December 31, 2002), interest payable on the last day of each interest period ranging from one to six months, principal payments commencing June 2003 payable quarterly through April 2009 (see below) - 17,500 Bank term loan, interest at the Eurodollar Rate based on LIBOR plus an indexed spread (4.39% combined at December 31, 2002), interest payable on the last day of each interest period ranging from one to six months, principal payments commencing June 2003 payable quarterly through April 2009 (see below) 17,500 - Mortgage note payable to financial institution, interest at varying rates (3.25% at December 31, 2002), principal and interest payable monthly through August 2021 1,548 1,616 -------- -------- 67,571 61,202 Less current maturities (20,818) (14,120) -------- -------- Long-term obligations, net of current maturities $ 46,753 $ 47,082 ======== ======== Related party note payable, interest at 7.03%, paid in full during 2002 $ - $ 887 Convertible subordinated note to related party, interest at 9.00% per annum, interest and principal due August 2004 (convertible into common stock at $9.4207 per share) 2,750 - Convertible subordinated note to related party, interest at 9.00% per annum, interest and principal due August 2004 (convertible into common stock at $9.4207 per share) 8,250 - -------- -------- 11,000 887 Less current maturities - (18) -------- -------- Related party note payable, net of current maturities $ 11,000 $ 869 ======== ======== At December 31, 2001 the revolving credit facility and term loan were pursuant to an agreement with a bank that was entered into in March 1999. The agreement included restrictive covenants regarding: maintenance of certain financial ratios; mergers or acquisitions; loans, advances or debt guarantees; additional borrowings; annual lease expenditures; annual fixed asset expenditures; changes in control of the Company; and declaration or payment of dividends. On September 15, 2000 the Company refinanced certain borrowings through the issuance of $30 million of Senior Unsecured Notes (the "2000 Notes"). Proceeds from the 2000 Notes were used to repay $20 million of revolving bank borrowings under a previous credit agreement and $10 million of the $30 million term loan. Currently, interest on the 2000 Notes is payable quarterly at rates ranging from 8.90% to 9.05% and annual principal repayments are scheduled to begin September 15, 2004 through maturity on September 15, 2010. 32 The 2000 Notes were issued pursuant to a Note Purchase Agreement, which contained restrictive covenants including requirements to maintain certain financial ratios and restrictions on additional indebtedness, asset sales, investments, and payment of dividends. In 2002, the Company's revolving bank loan expired and two extensions were provided extending the maturity date to April 30, 2002. On April 22, 2002, the Company finalized the borrowing arrangement with the bank that had provided the revolving bank loan. The new borrowing arrangement with its bank involves both (1) a $55 million revolving credit facility secured first by inventory and accounts receivable and second by substantially all of the Company's fixed assets (other than certain specified assets), and (2) a $17.5 million term loan secured first by certain of the Company's fixed assets (other than certain specified assets) and second by the Company's inventory and accounts receivable, each on a pari passu basis with the holders of the 2000 Notes. In connection with the finalization, the Company amended certain of the provisions applicable to the 2000 Notes. In connection with the $55 million revolving credit facility, the Company is obligated for the payment of fees relative to the unused portion at indexed rates ranging from 0.25% to 0.45%. The fees are computed daily on the outstanding unused balance. At December 31, 2002, the unused portion of the facility commitment was $36.5 million. On August 23, 2002, the Company acquired the winery and vineyard site formerly known as Chateau Beaucanon Winery in Rutherford, California. The site is the home for the Provenance Vineyard brand. The purchase price was $8.9 million. The acquisition was funded by the issuance of two convertible subordinated promissory notes in exchange for $11 million in cash (the "2002 Notes"). The 2002 Notes were issued to Les Domaines Baron de Rothschild (Lafite) ("DBR"), in the amount of $8.25 million, and SFI Intermediate Limited or its affiliates ("SFI"), in the amount of $2.75 million. The 2002 Notes accrue interest on the principal sum at a rate of 9% per annum. The principal sum and all accrued interest are due and payable in full, two years from the date of the 2002 Notes (the "Maturity Date"). At the Maturity Date, the Company may elect to pay all of the outstanding principal and accrued interest in cash or may elect to repay all or part of these amounts through conversion into shares of Company common shares at the Conversion Price of $9.4207 per share (the "Conversion Price"). DBR or SFI may elect to convert all outstanding principal only in the event of a change of control transaction, as defined in the terms of the 2002 Notes. In conjunction with the above activities, the Company, its lenders under the Company's Credit Agreement and its noteholders under the Company's Amended and Restated Note Purchase Agreement amended the Company's Credit Agreement and its Amended and Restated Note Purchase Agreement (1) to reflect the lenders' and noteholders' consent to the Beaucanon acquisition and the issuance of the 2002 Notes and (2) to make certain amendments in the Credit Agreement and the Amended and restated Note Purchase Agreement, including the exclusion of the 2002 Notes from the financial covenants contained in those agreements. Maturities of borrowings for each of the next five years ending at December 31 are as follows (IN THOUSANDS): 2003 $ 20,818 2004 18,313 2005 7,317 2006 7,321 2007 7,325 Thereafter 17,477 ------------ Total $ 78,571 ============ In 1999 the Company entered into an interest-rate swap contract for a notional amount of $20.0 million, maturing on April 6, 2006 the balance of which was reduced to $17.5 million at December 31, 2002 and 2001. This contract effectively converts the variable LIBOR rate, which would otherwise be paid by the Company on its $20.0 million bank term-loan balance into a fixed-rate obligation over a period which corresponds to that of the underlying loan agreement. During that time, the rate that the Company will be obligated to pay, after including the lending institution's additional mark-up (which is based on financial ratios, and varies accordingly), will be fixed at 6.95%. Effective April 1, 2001, the Company adopted SFAS No.133, "Accounting for Derivative Instruments and Hedging Activities" (See note 14). The fair value of the contract was approximately $1.36 million on December 31, 2002. This amount (net of tax effect) will be the cumulative transition adjustment recorded in other comprehensive income as required under SFAS No. 133. NOTE 9 - STOCK BASED COMPENSATION On February 10, 1997, the Board of Directors adopted the 1997 Stock Option Plan (the "Plan"). The Plan provides for the grant of stock options to officers and other key employees of the Company, as well as non-employee directors and consultants, for an aggregate of up to 1,000,000 shares of common stock, plus any shares under the Company's 1987 Stock Option Plan, which expired in February 1997, or the 1988 Non-Discretionary Stock Option Plan, which expired in December 1996, that become available for issuance as a result of forfeitures to the Company under the terms of such plans. These options generally expire 10 years from the date of grant and vest after a three-month period. As of December 31, 2002, approximately 139,538 options were available for future grant under the Plan. Option activity under the plans has been as follows: 33 Weighted Average Number of Exercise Shares Price --------- -------- Outstanding, March 31, 2000 662,419 $ 10.36 -------- ------- Granted (weighted average fair value of $4.56) 169,640 8.43 Exercised (17,800) 8.64 Canceled (23,765) 9.97 -------- ------- Outstanding, March 31, 2001 790,494 10.00 -------- ------- Granted (weighted average fair value of $5.91) 172,873 11.11 Exercised (121,105) 8.63 Canceled (5,059) 9.58 -------- ------- Outstanding, December 31, 2001 837,203 10.43 ======== ======= Granted (weighted average fair value of $5.06) 207,978 9.60 Exercised (1,532) 8.38 Canceled (137,500) 11.22 -------- ------- Outstanding, December 31, 2002 906,149 $ 10.18 -------- ------- Additional information regarding options outstanding as of December 31, 2002 is as follows: Options Outstanding (all exercisable) --------------------------------------------------- Range of Weighted Avg. Exercise Number Remaining Weighted Avg. Prices Outstanding Contractual Life Exercise Price - -------- ----------- ---------------- -------------- $5.00-$7.99 25,480 1.5 years $ 6.83 $8.00-$9.99 433,369 5.5 years 9.17 $10.00-$12.99 447,300 5.0 years 11.34 ------- --------- ------- 906,149 5.1 years $ 10.18 ------- --------- ------- All options outstanding at December 31, 2002 are exercisable, except for 9,600 options granted December 31, 2002 with an exercise price of $8.24. EMPLOYEE STOCK PURCHASE PLAN Under the Employee Stock Purchase Plan, (the "Purchase Plan"), eligible employees are permitted to use salary withholdings to purchase shares of common stock at a price equal to 85% of the lower of the market value of the stock at the beginning or end of each three-month offer period or beginning of the Purchase Plan start (27 months), subject to an annual limitation. Shares issued under the plan were 3,923 shares for the twelve months ended December 31, 2002, 3,145 shares for the nine months ended December 31, 2001 and 6,735 shares for the year ended March 31, 2001, respectively, at weighted average prices of $7.43, $7.37 and $7.15, respectively. The weighted average fair value per share of the awards in the twelve months ended December 31, 2002, for the nine months end December 31, 2001 and for the year ended March 31, 2001 was $9.22, $8.67 and $8.42, respectively. At December 31, 2002, 724 shares were reserved for future issuances under the Purchase Plan. NOTE 10 - COMMON STOCK In connection with the issuance of convertible subordinated promissory notes in August 2002, the Company may elect to pay all of the outstanding principal and accrued interest in cash or may elect to repay all or part of these amounts through conversion into shares of the Company's common shares at the Conversion Price of $9.4207 per share. The note holders may elect to convert all outstanding principal only in the event of a change of control transaction, as defined in the terms of the Notes (See Note 7). To date, the Company has not paid any cash dividends. Under the terms of certain of the Company's credit facilities, the Company is restricted from paying dividends in excess of 25% of its consolidated net income (See Note 7). NOTE 11 - EMPLOYEE BENEFIT PLANS The Company has a qualified profit-sharing plan, which provides for Company contributions, as determined annually by the Board of Directors, based on the Company's previous year performance. These contributions may be in the form of common stock or cash as determined by the Board of Directors. The Company contributed $57,000, $173,000 and $143,000 for the year ended December 31, 2002, for the nine months ended December 31, 2001 and for the fiscal year ended March 31, 2001, respectively. At December 31, 2002, the plan held approximately 42,620 shares of the Company's common stock. At the participant's option, upon termination of service of any plan participant, the Company will repurchase that participant's shares held in the plan at market value. The Company sponsors a defined-contribution savings plan under Section 401(k) of the Internal Revenue Code covering substantially all full-time U.S. employees. Participating employees may contribute up to 15% of their eligible compensation up to the annual Internal Revenue Service contribution limit. As determined by the Board of Directors, the Company matches employee contributions according to a specified 34 formula and contributed $193,000, $177,000, and $136,000 to this plan for the year ended December 31, 2002, for the nine months ended December 31, 2001 and for the fiscal year ended March 31, 2001, respectively. NOTE 12 - INCOME TAXES The provision for income taxes for the year ended December 31, 2002, nine months ended December 31, 2001 and fiscal year ended March 31, 2001 are summarized as follows (IN THOUSANDS): Nine Months Year ended ended Year ended, December 31, December 31, March 31, 2002 2001 2001 ------------ ------------ ----------- Federal Current $ 967 $ (223) $ 1,782 Deferred (31) 1,047 (583) ------- ------- ------- 936 824 1,199 ------- ------- ------- State Current 191 51 477 Deferred 59 219 (152) ------- ------- ------- 250 270 325 ------- ------- ------- $ 1,186 $ 1,094 $ 1,524 ------- ------- ------- The provisions for income taxes differ from amounts computed at the U.S. Federal statutory rate as follows (IN THOUSANDS): Nine Months Year ended ended Year ended, December 31, December 31, March 31, 2002 2001 2001 ------------ ------------ ----------- Income tax at statutory rate $ 1,282 $ 913 $ 1,215 State tax net of federal benefit 227 157 208 Change in valuation allowance (133) 704 - Foreign tax credit (225) (550) - Other 35 (130) 101 ------- ------- ------- $ 1,186 $ 1,094 $ 1,524 ======= ======= ======= The Company's deferred tax assets (liabilities) were as follows (IN THOUSANDS): Nine Months Year ended ended December 31, December 31, 2002 2001 ------------ ------------ Net operating loss and tax credit carryforward $ 3,468 $ 3,800 Valuation Allowance (2,838) (2,971) Basis Difference in property, plant and equipment (1,896) (2004) Basis Difference in inventory (1,046) (859) Derivative financial instrument 532 261 Accrued compensation 485 301 Other (79) (69) ------- ------- Net deferred tax assets (liability) $(1,374) $(1,541) ======= ======= Classified as: Current deferred tax assets (liabilities) $ (451) $ (493) ======= ======= Long-term deferred tax liabilities $ (923) $(1,048) ------- ------- The Company and its subsidiaries file their federal tax returns on a consolidated basis. As of December 31, 2002, Sagelands Vineyard has a federal net operating loss carryforward of approximately $8.9 million that will expire through 2018. A valuation allowance has been established for a portion of the related deferred tax asset that management believes may not be realized due to annual limitations resulting from the ownership 35 change in Sagelands Vineyard. In addition, the Company has a foreign tax credit carryforward of approximately $418,000 that will expire through 2007. A full valuation allowance has been established against this credit. NOTE 13 - TRANSACTIONS WITH RELATED PARTIES The consolidated statements of income include the following transactions with related parties (IN THOUSANDS): Nine Months Year Ended Ended Year Ended December 31, December 31, 31-Mar ------------ ------------ ---------- 2002 2001 2001 ------------ ------------ ---------- Wine purchases from related parties $ 1,048 $ 2,054 $ 1,781 Grape purchases from related parties 5,313 5,781 5,002 Lease expense for land and facilities to joint venture partner 96 96 15 Interest expense to related parties 376 75 - NOTE 14 - COMMITMENTS AND CONTINGENCIES As of December 31, 2002 future minimum lease payments (excluding the effect of future increases in payments based on indices which cannot be estimated at the present time) required under noncancelable operating leases with terms in excess of one year are as follows: (IN THOUSANDS) 2003 $ 1,099 2004 1,009 2005 976 2006 1,014 2007 998 Thereafter 5,443 ------------- Total $ 10,539 ============= Rent expense charged to operations was $969,000, $982,000 and $1,351,000 for the year ended December 31, 2002, nine months ended December 31, 2001 and for the fiscal year ended March 31, 2001, respectively. In 1991, the Company and Paragon entered into an agreement ("old agreement") to provide the Company with the option to convert EVV into a "permanent partnership" of unlimited duration. Under the old agreement, the Company had made payments totaling $1,070,000 to Paragon to have the right to extend the life of the joint venture. Under a new agreement, entered into on December 27, 1996 ("new agreement"), the Company agreed to further payments totaling $4,540,000, which provided for the Company's continued 50% ownership throughout the remaining life of the joint venture. The payments made to extend the life of the joint venture and maintain continuing ownership of the joint venture are included in goodwill and were being amortized over 40 years through December 31, 2001. Per FASB pronouncements No. 141 and 142, goodwill will no longer be amortized. Also, in December 2001, the Company purchased 50% of the brand name, Edna Valley, for $200,000, which is currently licensed to the joint venture by Paragon. The Company has contracted with various growers and certain wineries to supply a large portion of its future grape requirements and a smaller portion of its future bulk wine requirements. The Company estimates that it has contracted to purchase approximately 9,000 to 13,000 tons of grapes per year over the next ten years. While most of these contracts stipulate that prices will be determined by current market conditions at the time of purchase, several long-term contracts provide for minimum grape or bulk wine prices. Purchases under these contracts were $18,883,000 and $19,570,000 for the year ended December 31, 2002 and the nine-months ended December 31, 2001. NOTE 15 - DERIVATIVE INSTRUMENTS Effective April 1, 2001, the Company adopted Statement of Financial Accounting Standards ("SFAS") No. 133, "Accounting for Derivative Instruments and Hedging Activities." SFAS 133 as amended by SFAS 138, "Accounting for Certain Derivative Instruments and Certain Hedging Activities", requires that derivative instruments, including certain derivative instruments embedded in other contracts, be recorded as assets or liabilities, measured at fair value. For each period, changes in fair value are reported in current earnings or other comprehensive income, depending on whether a derivative is designated as part of a hedge transaction and, if it is, the type of hedge transaction. SFAS No. 133 also requires the Company to formally document, designate, and assess the effectiveness of transactions that receive hedge accounting treatment. Upon adoption of SFAS No. 133, the Company recorded a derivative liability of $318,000 and, as other comprehensive income, $189,000 ($318,000 pre-tax) representing the cumulative effect of this change in accounting principle as the Company has designated the contract as a highly effective cash flow hedge. The fair value of this derivative (an interest rate swap) as of December 31, 2002 was $1,355,000. The net change in the swap's carrying value from December 31, 2001 to December 31, 2002 of $408,000 (net of tax of $284,000) is reflected as a reduction to other comprehensive loss in shareholders' equity. The estimated loss expected to be reclassified into earnings for the year ending December 31, 2003 is $337,000. 36 NOTE 16 - OBLIGATIONS UNDER CAPITAL LEASE The Company leases barrels under long-term leases and has the option to purchase the barrels for a nominal cost at the termination of the lease. Property, plant and equipment include $945,500 of assets held under capital leases, which is net of accumulated amortization of $2,207,000. Future minimum lease payments for assets under capital leases at December 31, 2002 are as follows: (IN THOUSANDS) 2003 $ 891 2004 891 2005 467 ------- Total minimum lease payments $ 2,249 Less amount representing interest (204) ------- Present value of net minimum lease payments 2,045 Less current portion (716) ------- Obligations under capital lease, less current portion $ 1,329 ========
NOTE 17 - QUARTERLY DATA (UNAUDITED) The Company's quarterly operating results for the twelve-month period ended December 31, 2002, the nine-month transition period ended December 31, 2001 and the fiscal year ended March 31, 2001 are summarized below (IN THOUSANDS, EXCEPT PER SHARE DATA): Gross EPS Quarter ended revenues Gross profit Net income (diluted) - ------------------ -------- ------------ ---------- --------- December 31, 2002 $ 20,801 $ 5,664 $ 694 $ 0.06 September 30, 2002 19,012 6,633 664 0.05 June 30, 2002 13,227 4,480 460 0.04 March 31, 2002 15,961 5,351 478 0.04 December 31, 2001 16,209 5,794 654 0.06 September 30, 2001 12,817 4,926 525 0.05 June 30, 2001 13,327 4,870 414 0.04 March 31, 2001 14,656 4,938 473 0.05 December 31, 2000 18,828 6,453 789 0.08 September 30, 2000 14,211 4,315 240 0.02 June 30, 2000 14,518 5,412 548 0.05 EPS calculations for each of the quarters are based on the weighted average common and common equivalent shares outstanding for each period, and the sum of the quarters may not be necessarily equal to the full year EPS amount. EPS for the quarter ended December 31, 2001 was calculated using net income available to common stockholders. NOTE 18 - RECLASSIFICATIONS In July 2002, the Company shifted a major distribution channel from a broker to a distributor. Commissions and shipping costs incurred for sales to the broker were recorded as selling, general and administrative expenses. Case prices charged to the distributor have been reduced by an amount equal to these commission and shipping costs. This caused a reduction of $1,266,000 in gross revenues for the year ended December 31, 2002, when compared to previous periods. For comparability purposes, the Company reclassified $2,130,000 of commissions and shipping costs from selling, general and administrative expenses to net revenues for the nine months ended December 31, 2001. In addition, certain other prior period amounts have been reclassified in order to conform to the current period presentation. 37
INDEPENDENT AUDITOR'S REPORT To the Board of Directors and Stockholders The Chalone Wine Group, Ltd. We have audited the accompanying consolidated balance sheets of The Chalone Wine Group, Ltd., as of December 31, 2002 and 2001, and the related consolidated statements of income, shareholders' equity, and cash flows for the year ended December 31, 2002 and the nine months ended December 31, 2001. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe our audits provide a reasonable basis for our opinion. In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of The Chalone Wine Group, Ltd., as of December 31, 2002 and 2001, and the results of its operations and cash flows for the year ended December 31, 2002 and the nine months ended December 31, 2001, in conformity with accounting principles generally accepted in the United States of America. As discussed in Note 2 to the consolidated financial statements, effective January 1, 2002, the Company adopted Statement of Financial Accounting Standards No. 142, "Goodwill and Other Intangible Assets". /s/ MOSS ADAMS LLP Santa Rosa, California February 21, 2003 38 INDEPENDENT AUDITORS' REPORT Board of Directors and Shareholders The Chalone Wine Group, Ltd. We have audited the accompanying consolidated statements of income, shareholders' equity, and cash flows for the year ended March 31, 2001. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provide a reasonable basis for our opinion. In our opinion, such consolidated financial statements present fairly, in all material respects, the results of operations and cash flows of The Chalone Wine Group, Ltd. and subsidiaries for the year ended March 31, 2001 in conformity with accounting principles generally accepted in the United States of America. /s/ DELOITTE & TOUCHE LLP San Francisco, California May 11, 2001 39 ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE. None. PART III ITEM 10. DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT. The information required by this Item is incorporated herein by reference to the Company's Proxy Statement relating to the 2003 Annual Meeting of Shareholders to be filed with the Securities and Exchange Commission within 120 days after December 31, 2002. ITEM 11. EXECUTIVE COMPENSATION. The information required by this Item is incorporated herein by reference to the Company's Proxy Statement relating to the 2003 Annual Meeting of Shareholders to be filed with the Securities and Exchange Commission within 120 days after December 31, 2002. ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDERS MATTERS. The information required by this Item is incorporated herein by reference to the Company's Proxy Statement relating to the 2003 Annual Meeting of Shareholders to be filed with the Securities and Exchange Commission within 120 days after December 31, 2002. ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS. The information required by this Item is incorporated herein by reference to the Company's Proxy Statement relating to the 2003 Annual Meeting of Shareholders to be filed with the Securities and Exchange Commission within 120 days after December 31, 2002. ITEM 14. CONTROLS AND PROCEDURES. Within the 90-day period prior to the date of the report, the Company carried out an evaluation, under the supervision and with the participation of the Company's management, including its Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of the Company's disclosure controls and procedures. Based on that evaluation, the Chief Executive Officer and the Chief Financial Officer concluded that the Company's disclosure controls and procedures are effective in a timely manner to alert them to material information relating to the Company, which is required to disclosed by the Company in the reports that it files or submits under the Securities Exchange Act of 1934. There have been no significant changes in our internal or other factors that could adversely affect these controls, including any corrective actions with regard to significant deficiencies and material weaknesses. PART IV ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES, AND REPORTS ON FORM 8-K. A(1). FINANCIAL STATEMENTS. The following financial statements of the Company are included in PART II, ITEM 8: PAGE CONSOLIDATED FINANCIAL STATEMENTS Consolidated Balance Sheets......................................... 20 Consolidated Statements of Income................................... 21 Consolidated Statements of Shareholders' Equity..................... 22 Consolidated Statements of Cash Flows............................... 23 Notes to Consolidated Financial Statements.......................... 24 INDEPENDENT AUDITORS REPORTS............................................. 37, 38 A(2). FINANCIAL STATEMENT SCHEDULES. Schedules are omitted because they are not applicable, not required, were filed subsequent to the filing of the Form 10-K, or because the information required to be set forth herein is included in the consolidated financial statements or in notes thereto. 40 B. REPORTS ON FORM 8-K. The Company filed no reports on Form 8-K during the last quarter of the period covered by this Report: C. EXHIBITS. A copy of any exhibits (at a reasonable cost) or the Exhibit Index will be furnished to any shareholder of the Company upon receipt of a written request therefor. Such request should be sent to The Chalone Wine Group, Ltd., 621 Airpark Road, Napa, California 94558, Attention: Investor Relations. 41 EXHIBIT INDEX EXHIBIT NUMBER EXHIBIT DESCRIPTION 3.1 Restated Articles of Incorporation, as amended through June 3, 1985. ((3)) 3.2 Amendment to Restated Articles, filed June 6, 1988. (ii) 3.3 Amendment to Restated Articles, filed May 17, 1991. (iii) 3.4 Amendment to Restated Articles, filed July 14, 1993. (iv) 3.5 Bylaws, as amended through December 1992. (i) 3.6 1993 Bylaw amendments. (iv) 3.7 Amendment to Restated Articles, filed June 24 ,2002 4.1 5% Convertible Subordinated Debenture Due 1999 (SDBR Debenture), issued to Les Domaines Barons de Rothschild (Lafite) ("DBR"), dated April 19, 1989. (v) 4.2 Shareholders' Agreement between the Company and DBR, dated April 19, 1989. (v) 4.3 Form of 5% Convertible Subordinated Debenture Due 1999 (third-party debentures), issued April 19 and 28, 1989. (v) 4.4 5% Convertible Subordinated Debenture Due 1999 (1991 Debenture), issued to DBR, dated September 30, 1991. (vi) 4.5 Addendum to Shareholders' Agreement, between the Company and DBR, dated September 30, 1991. (vi) 4.6 Common Stock Purchase Agreement, between the Company and certain designated investors, dated March 29, 1993. (vii) - ---------- (i) Incorporated by reference to Exhibit No. 3.3 to the Company's Annual Report on Form 10-K for the year ended December 31, 1991, dated March 25, 1992. (ii) Incorporated by reference to Exhibit Nos. 3.4 and 3.6, respectively, to the Company's Annual Report on Form 10-K for the year ended December 31, 1993, dated March 26, 1994. (iii) Incorporated by reference to Exhibit Nos. 1, 4 and 5, respectively, to the Company's Current Report on Form 8-K dated April 28, 1989. (iv) Incorporated by reference to Exhibit Nos. 1 and 3, respectively, to the Company's Current Report on Form 8-K dated September 30, 1991. (vii) Incorporated by reference to Exhibit No. 1 to the Company's Current Report on Form 8-K dated March 31, 1993. 42 EXHIBIT INDEX EXHIBIT NUMBER EXHIBIT DESCRIPTION 4.7 Form of Warrant for the purchase in the aggregate of up to 828,571 shares of the Company's common stock, issued to certain designated investors, effective July 14, 1993. (i) 4.8 Voting Agreement, between Richard H. Graff, William L. Hamilton, John A. McQuown, W. Philip Woodward, DBR, Richard C. Hojel, and Summus Financial, Inc., dated March 29, 1993. ((3)) 4.9 Common Stock Purchase Agreement, between the Company and certain designated investors, dated April 22, 1994. (ii) 4.10 Form of Warrant for the purchase in the aggregate of up to 833,333 shares of the Company's common stock, issued to certain designated investors, effective October 25, 1995. (iii) 4.11 Voting Agreement, between W. Philip Woodward, DBR, and Summus Financial, Inc., dated October 25, 1995. (iii) 4.12 Voting Agreement, dated August 31, 2001, between DBR and SFI (vi) Intermediate, Ltd. 10.1 Joint Venture Agreement between the Company and Paragon Vineyard Co., Inc. ("Paragon"), effective January 1, 1991. (iv) 10.2 Revised Grape Purchase Agreement between Edna Valley Vineyard Joint Venture and Paragon, effective January 1, 1991. (iv) 10.3 License Agreement between Edna Valley Vineyard Joint Venture and Paragon, effective January 1, 1991. (iv) 10.4 Ground Lease between Edna Valley Vineyard Joint Venture and Paragon, effective June 1, 1991. (iv) 10.5 Amended and Restated Commercial Winery and Agricultural Lease, dated July 31, 1986, assigned by Assignment and Assumption Agreement among the Company, Lakeside Winery and Vista de Los Vinedos, dated August 5, 1986. (v) - ---------- (i) Incorporated by reference to Exhibit Nos. 1 and 6, respectively, to the Exhibit herein referenced as Exhibit 4.8. (ii) Incorporated by reference to Exhibit No. 1 to the Company's Current Report on Form 8-K dated April 27, 1994. (iii) Incorporated by reference to Exhibit D to Appendix 1 to the Company's Proxy Statement for a Special Meeting of Shareholders, filed October 25, 1995. (iv) Incorporated by reference to Exhibit Nos. 1, 3, 4 and 2, respectively, to the Company's Current Report on Form 8-K dated May 30, 1991. (v) Incorporated by reference to Exhibit No. 10.10 to the Company's Registration Statement on Form S-1 (File No. 33-8666), filed September 11, 1986. (vi) Incorporated by reference to Exhibit No. 99.1 to the Company's Current Report on Form 8-K Dated August 31, 2001. 43 EXHIBIT INDEX EXHIBIT NUMBER EXHIBIT DESCRIPTION 10.6 Novation and Modification Agreement, between the Company and Henry P. and Marina C. Wright, dated July 15, 1988, Amending Agreement incorporated as Exhibit 10.5. (i) 10.7 Tenancy in Common Agreement, between the Company and Henry P. and Marina C. Wright, dated July 15, 1988. ((3)) 10.8 Vineyard Lease, between the Company and Henry P. and Marina C. Wright, dated July 15, 1988. ((3)) 10.9 1988 Qualified Profit-Sharing Plan, approved May 21, 1988. (ii) 10.11 Amendment No. 2 to Qualified Profit Sharing Plan, incorporated as Exhibit 10.9, dated February 7, 1990. (iii) 10.12 Profit Sharing Trust Agreement ((3)) 10.13 Easement Agreement between the Company and Stonewall Canyon Ranches, dated August 19, 1988. ((3)) 10.14 1987 Stock Option Plan, as amended effective May 16, 1991. (iv) 10.15 1988 Non-Discretionary Stock Option Plan, as amended effective May 16, 1991. (iv) 10.16 Employee Stock Purchase Plan, as amended effective May 16, 1991. (iv) 10.17 Amendment/Extension of Employee Stock Purchase Plan, effective July 13, 1993. (v) 10.18 Agreement of Joint Venture, between the Company and Canoe Ridge Vineyard, Incorporated [CRVI], dated December 31, 1990. (vi) - ---------- (i) Incorporated by reference to Exhibit Nos. 10.22, 10.20 and 10.21, respectively, to the Company's Annual Report on Form 10-K for the year ended December 31, 1988, dated March 11, 1989. (ii) Incorporated by reference to Exhibit Nos. 10.16, 10.17 and 10.24, respectively, to the Company's Annual Report on Form 10-K for the year ended December 31, 1988, dated March 11, 1989. (iii) Incorporated by reference to Exhibit Nos. 10.17 and 10.18, respectively, to the Company's Annual Report on Form 10-K for the year ended December 31, 1989, dated March 27, 1990. (iv) Incorporated by reference to Exhibit Nos. 10.23, 10.24 and 10.25, respectively, to the Company's Annual Report on Form 10-K for the year ended December 31, 1991, dated March 25, 1992. (v) Incorporated by reference to Exhibit Nos. 10.22 and 10.29, respectively, to the Company's Annual Report on Form 10-K for the year ended December 31, 1993, dated March 26, 1994. (vi) Incorporated by reference to Exhibit No. 10.27 to the Company's Annual Report on Form 10-K for the year ended December 31, 1990, dated March 26, 1991. 44 EXHIBIT INDEX EXHIBIT NUMBER EXHIBIT DESCRIPTION 10.19 Credit Agreement between the Company and Wells Fargo Bank, dated July 20, 1992. (i) 10.20 Industrial Real Estate Lease, dated February 19, 1993. ((3)) 10.21 First Amendment to Credit Agreement between the Company and Wells Fargo Bank incorporated as Exhibit 10.19, dated March 18, 1993. ((3)) 10.22 First Amendment to Industrial Real Estate Lease incorporated as Exhibit 10.20, dated December 8, 1993. (ii) 10.23 Credit Agreement between the Company and Wells Fargo Bank, dated August 30, 1993. (iii) 10.24 First Amendment to Credit Agreement between the Company and Wells Fargo Bank, attached as Exhibit 10.22, dated March 24, 1994. (iii) 10.25 Credit Agreement between the Company and Wells Fargo Bank, dated July 29, 1994. (iii) 10.26 Canoe Ridge Winery, Inc., Shareholders' Agreement, among the Company and designated Washington State investors, dated November 30, 1994. (iii) 10.27 Amendment to Employee Stock Purchase Plan, effective January 1, 1995. (iii) 10.28 Omnibus Agreement between the Company, DBR, and Summus Financial, dated August 22, 1995. (iv) 10.29 Credit Agreement between the Company and Wells Fargo Bank, dated December 29, 1995. (v) - ---------- (i) Incorporated by reference to Exhibit Nos. 10.24 through 10.27, respectively, to the Company's Annual Report On Form 10-K for the year ended December 31, 1992, dated March 29, 1993. (ii) Incorporated by reference to Exhibit Nos. 10.22 and 10.29, respectively, to the Company's Annual Report On Form 10-K for the year ended December 31, 1993, dated March 26, 1994. (iii) Incorporated by reference to Exhibit Nos. 10.23 through 10.27, respectively, to the Company's Annual Report On Form 10-K for the year ended December 31, 1994, dated March 27, 1995. (iv) Incorporated by reference to Appendix I to the Company's Proxy Statement for a Special Meeting of Shareholders, Filed October 25, 1995. (v) Incorporated by reference to Exhibit No. 10.21 to the Company's Annual Report on Form 10-K for the year ended December 31, 1995. 45 EXHIBIT INDEX EXHIBIT NUMBER EXHIBIT DESCRIPTION 10.30 Credit Agreement between Edna Valley Vineyard and Wells Fargo Bank, dated July 31, 1995. (i) 10.31 Purchase Agreement between the Company, Richard H. Graff, Trustee, Graff 1993 Trust dated June 10, 1993, a trust and Richard H. Graff an individual, dated July 1, 1996. ((3)) 10.32 Promissory Note between the Company and Richard H. Graff, dated July 1, 1996. ((3)) 10.33 Secured Purchase Money Promissory Note between the Company and Richard H. Graff, Trustee, Graff 1993 Trust, dated July 1, 1996. ((3)) 10.34 Residential Lease between the Company and Richard H. Graff, dated July 1, 1996. ((3)) 10.35 Consulting and Non-Competition Agreement between the Company and Richard H. Graff, date July 1, 1996. ((3)) 10.36 Credit Agreement between the Canoe Ridge Vineyard, LLC, and Wells Fargo Bank, dated August 15, 1996. ((3)) 10.37 Credit Agreement between the Company and Wells Fargo Bank, dated September 25, 1996. ((3)) 10.38 Amendment to Joint Venture Agreement of Edna Valley Vineyard between Paragon Vineyard Co., Inc., and the Company, dated December 23, 1996. ((3)) 10.39 Credit Agreement between the Company and Wells Fargo Bank, dated July 30, 1997. (ii) 10.40 Credit Agreement between Edna Valley Vineyard and Wells Fargo Bank, dated July 30, 1997. (ii) 10.41 Credit Agreement between Canoe Ridge Vineyard, LLC, and Wells Fargo Bank, dated July 30, 1997. (ii) 10.42 First Amendment to Credit Agreement between the Company and Wells Fargo Bank incorporated as Exhibit 10.39, dated January 5, 1998. (ii) 10.43 Second Amendment to Credit Agreement between the Company and Wells Fargo Bank incorporated as Exhibit 10.39, dated June 9, 1998. (ii) - ---------- (i) Incorporated by reference to Exhibit nos. 10.30 through 10.38, respectively, to the Company's Annual Report on Form 10-K for the year ended December 31, 1996. (ii) Incorporated by reference to Exhibit nos. 10.39 through 10.45, respectively, to the Company's Annual Report on Form 10-K for the year ended March 31, 1998. 46 EXHIBIT INDEX EXHIBIT NUMBER EXHIBIT DESCRIPTION 10.44 First Amendment to Credit Agreement between Edna Valley Vineyard and Wells Fargo Bank incorporated as Exhibit 10.40, dated June 9, 1998. (i) 10.45 First Amendment to Credit Agreement between Canoe Ridge Vineyard, LLC and Wells Fargo Bank incorporated as Exhibit 10.41, dated June 9, 1998. ((3)) 10.46 Lease-Purchase Agreement between the Company and Frances Goodwin, Trustee of Lois Martinez Trust, dated December 30, 1999. (ii) 10.47 Credit Agreement by and between Cooperative Centrale Raiffeisen-Boerenleenbank B.A., "Rabobank Nederland," New York Branch and the Company, dated March 31, 1999. (ii) 10.48 Term Loan Promissory Note between Cooperative Centrale Raiffeisen-Boerenleenbank B.A., "Rabobank Nederland," New York Branch and the Company, dated March 31, 1999. (ii) 10.49 Revolving Loan Promissory Note between Cooperative Centrale Raiffeisen-Boerenleenbank B.A., "Rabobank Nederland," New York Branch and the Company, dated March 31, 1999. (ii) 10.50 Purchase Agreement among Peter Ansdell, SHW Equity Co., and the Company, and SHW Equity Co., dated June 15, 1999. (ii) 10.51 Senior unsecured notes (series A,B,C) between Agstar Financial Services, Farm Credit Services of America and the Company, dated September 15, 2000. (iii) 10.52 Amendment to agreement between Agstar Financial Services, Farm Credit Services of America and the Company dated February, 2001. (iv) 10.53 Revolving Loan Promissory Note renewal between Cooperative Centrale Raiffeisen-Boerenleenbank B.A., "Rabobank Nederland," New York Branch and the Company, dated March 31, 2001. (v) 10.54 Credit Agreement between Cooperative Centrale Raiffeisen- Boerenleenbank B.A., "Rabobank International," New York Branch and the Company, dated April 19, 2002. - ---------- (i) Incorporated by reference to Exhibit Nos. 10.39 through 10.45, respectively, to the Company's Annual Report on Form 10-K for the year ended March 31, 1998. (ii) Incorporated by reference to Exhibit Nos. 10.46 through 10.50, respectively, to the Company's Annual Report on Form 10-K for the year ended March 31, 1999. (iii) Incorporated by reference to Exhibit Nos. 10.23 through 10.27, respectively, to the Company's Annual Report on Form 10-K for the year ended December 31, 1994, dated march 27, 1995. (iv) Incorporated by reference to Appendix I to the Company's Proxy Statement for a Special Meeting of Shareholders, Filed October 25, 1995. (v) Incorporated by reference to Exhibit No. 10.21 to the Company's Annual Report on Form 10-K for the year ended December 31, 1995. 47 EXHIBIT INDEX EXHIBIT NUMBER EXHIBIT DESCRIPTION 10.55 Amended and Restated Note Purchase Agreement between Agstar Financial Services, Farm Credit Services of America and the Company, dated April 19, 2002. 10.56 Second Amendment to Joint Venture Agreement of Edna Valley Vineyard between Paragon Vineyard Co., and the Company, dated June 2002. 10.57 Second Amended and Restated Grape Purchase Agreement between Paragon Vineyard Co., and Edna Valley Vineyard, dated June 2002. 10.58 First Amendment to Credit Agreement and Consent between Cooperative Centrale Raiffeisen-Boerenleenbank B.A., "Rabobank International," New York Branch and the Company, dated August 2002 10.59 First Amendment and Consent to Amended and Restated Note Purchase Agreement between the Company and AgStar Financial Services and Farm Credit Services of America, dated August 23, 2002. 10.60 Convertible Note Purchase Agreement between the Company and SFI Intermediate Limited and Les Domaines Baron de Rothchild (Lafite), dated August 21, 2002. 10.61 Convertible Subordinated Promissory Note between the Company and Les Domaines Baron, de Rothchild (Lafite), dated August 21, 2002. 10.62 Subordination Agreement between Les Domaines Baron de Rothchild (Lafite) and each of the Senior Lenders, dated August 21, 2002. 10.63 Convertible Subordinated Promissory Note between the Company and SFI Intermediate Limited, dated August 2002. 10.64 Subordination Agreement between SFI Intermediate Limited and each of the Senior Lenders, dated August 21, 2002. 10.65 Registration Rights Agreement between the Company and SFI Intermediate Limited and Les Domaines Baron de Rothchild (Lafite), dated August 21, 2002. 23 Consent of Deloitte & Touche LLP to incorporation by reference, dated March 29, 2002. 23.1 Consent of Moss Adams LLP to incorporation by reference, dated March 27, 2002. 23.2 Consent of Deloitte & Touche LLP to incorporation by reference, dated March 31, 2003. 23.3 Consent of Moss Adams LLP to incorporation by reference, dated March 27, 2003. 48 EXHIBIT INDEX EXHIBIT NUMBER EXHIBIT DESCRIPTION 99.1 Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. 99.2 Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. 49 SIGNATURES Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. THE CHALONE WINE GROUP, LTD. By /s/ THOMAS B. SELFRIDGE ----------------------------------------------------- Thomas B. Selfridge Chief Executive Officer (Principal Executive Officer) By /s/ SHAWN M. CONROY BLOM ----------------------------------------------------- Shawn Conroy Blom Vice President of Finance and Chief Financial Officer Dated: March 31, 2003 Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated. /s/ THOMAS B. SELFRIDGE Director March 31, 2003 - ------------------------------------- Thomas B. Selfridge /s/ CHRISTOPHE SALIN Chairman March 31, 2003 - ------------------------------------- Christophe Salin /s/ W. PHILIP WOODWARD Director March 31, 2003 - ------------------------------------- W. Philip Woodward /s/ CRISTINA G. BANKS Director March 31, 2003 - ------------------------------------- Cristina G. Banks /s/ GEORGE E. MYERS Director March 31, 2003 - ------------------------------------- George E. Myers /s/ JAMES H. NIVEN Director March 31, 2003 - ------------------------------------- James H. Niven /s/ ERIC DE ROTHSCHILD Director March 31, 2003 - ------------------------------------- Eric de Rothschild /s/ MARK HOJEL Director March 31, 2003 - ------------------------------------- Mark Hojel 50 /s/ YVES-ANDRE ISTEL Director March 31, 2003 - ------------------------------------- Yves-Andre Istel /s/ PHILLIP M. PLANT Director March 31, 2003 - ------------------------------------- Phillip M. Plant /s/ C. RICHARD KRAMLICH Director March 31, 2003 - ------------------------------------- C. Richard Kramlich 51 THE CHALONE WINE GROUP, LTD. DIRECTORS, OFFICERS & WINERY LOCATIONS BOARD OF DIRECTORS Christophe Salin, CHAIRMAN Thomas B. Selfridge, PRESIDENT & CHIEF EXECUTIVE OFFICER W. Philip Woodward Cristina G. Banks Mark A. Hojel Yves-Andre Istel C. Richard Kramlich George E. Myers James H. Niven Phillip M. Plant Eric de Rothschild OFFICERS Christophe Salin, CHAIRMAN Thomas B. Selfridge, PRESIDENT & CHIEF EXECUTIVE OFFICER Shawn M. Conroy Blom, VICE PRESIDENT OF FINANCE AND CHIEF FINANCIAL OFFICER Robert B. Farver, VICE PRESIDENT OF SALES AND DISTRIBUTION Alan S. Drage-Lussier, VICE PRESIDENT OF HUMAN RESOURCES ACACIA VINEYARD 2750 Las Amigas Road, Napa, California 94559 707.226.9991 www.acaciavineyard.com CANOE RIDGE VINEYARD 1102 W. Cherry Street, Walla Walla, Washington 99362 509.527.0885 www.canoeridgevineyard.com MOON MOUNTAIN VINEYARD 1700 Moon Mountain Drive, Sonoma, California 95476 707.996.5870 CHALONE VINEYARD Stonewall Canyon Road & Highway 146, Soledad, California 93960 831.678.1717 www.chalonevineyard.com ECHELON VINEYARDS 2425 Mission Street, San Miguel, California 93401 707.254.4200 www.echelonvineyards.com EDNA VALLEY VINEYARD 2585 Biddle Ranch Road, San Luis Obispo, California 93401 805.544.5855www.endavalley.com JADE MOUNTAIN 621 Airpark RoadCalifornia 94558 707.254-4200 www.jademountainvineyard.com SAGELANDS WINERY 71 Gangl Road, Wapato, Washington 98951 509.877.2112 www.sagelandsvineyard.com 52 PROVENANCE VINEYARDS 1695 St. Helena Highway, Rutherford, California 94573 707.968-3633 www.provenancevineyards.com Hewitt Vineyard 1695 St. Helena Highway, Rutherford, California 94573 707-968-3633 CORPORATE OFFICE 621 Airpark Road, Napa, California 94558-6272 707.254.4200 WWW.CHALONEWINEGROUP.COM CHALONE WINE FOUNDATION 1000 Main Street, Suite 210 Napa, CA 94559 707.254.1160 COMMON STOCK Chalone Wine Group, Ltd. Common stock is currently traded over-the-counter in the NASDAQ National Market System, under the symbol "CHLN." STOCK TRANSFER AGENT EquiServe P.O. Box 8040 Boston, MA 02266-8040 Investor Relations Number 781.575.3120 Internet Address: HTTP://WWW.EQUISERVE.COM INDEPENDENT AUDITORS Moss Adams LLP Santa Rosa, California LEGAL COUNSEL Farella Braun + Martel, LLP San Francisco, California ANNUAL MEETING The Annual Meeting of Shareholders will be held on Thursday, May 29, 2003, at 2:00pm at Chalone Wine Group's corporate office, 621 Airpark Road, Napa, California. ANNUAL REPORT (FORM 10-K) A copy of the Company's Annual Report, Form 10-K for the year ended December 31, 2002 is filed with the Securities & Exchange Commission and is available to shareholders by written request to: Chalone Wine Group Attn: Investor Relations 621 Airpark Road Napa, California 94558-6272 53 CHALONE WINE GROUP, LTD. I, SHAWN M. CONROY BLOM, certify that: 1. I have reviewed this annual report on Form 10-K of The Chalone Wine Group; 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this annual report; 3. Based on my knowledge, the financial statements, and other financial information included in this annual report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this annual report; 4. The registrant's other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have: (a) designed such disclosure controls and procedures to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this annual report is being prepared; (b) evaluated the effectiveness of the registrant's disclosure controls and procedures as of a date within 90 days prior to the filing date of this annual report (the "EVALUATION DATE"); and (c) presented in this annual report our conclusions about the effectiveness of the disclosure controls and procedures based on our evaluation as of the Evaluation Date; 5. The registrant's other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant's auditors and the audit committee of registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent function): (a) all significant deficiencies in the design or operation of internal controls which could adversely affect the registrant's ability to record, process, summarize and report financial data and have identified for the registrant's auditors any material weaknesses in internal controls; and (b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal controls; 6. The registrant's other certifying officers and I have indicated in this annual report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses. DATED: MARCH 31, 2003 THE CHALONE WINE GROUP, LTD. - ----------------------- ---------------------------- (Registrant) /s/ SHAWN M. CONROY BLOM ------------------------------------------ Shawn M. Conroy Blom Vice President and Chief Financial Officer 54 CHALONE WINE GROUP, LTD. I, THOMAS B. SELFRIDGE, certify that: 1. I have reviewed this annual report on Form 10-K of The Chalone Wine Group; 2. Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this annual report; 3. Based on my knowledge, the financial statements, and other financial information included in this annual report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this annual report; 4. The registrant's other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have: (a) designed such disclosure controls and procedures to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this annual report is being prepared; (b) evaluated the effectiveness of the registrant's disclosure controls and procedures as of a date within 90 days prior to the filing date of this annual report (the "EVALUATION DATE"); and (c) presented in this annual report our conclusions about the effectiveness of the disclosure controls and procedures based on our evaluation as of the Evaluation Date; 5. The registrant's other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant's auditors and the audit committee of registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent function): (a) all significant deficiencies in the design or operation of internal controls which could adversely affect the registrant's ability to record, process, summarize and report financial data and have identified for the registrant's auditors any material weaknesses in internal controls; and (b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal controls; 6. The registrant's other certifying officers and I have indicated in this annual report whether or not there were significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date of our most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses. DATED: MARCH 31, 2003 THE CHALONE WINE GROUP, LTD. - ---------------------- --------------------------- (Registrant) /s/ THOMAS B. SELFRIDGE ------------------------------------- Thomas B. Selfridge President and Chief Executive Officer 55 EX-3.(I) 3 ex3-7.txt EXHIBIT 3.7 - RESTATED ARTICLES OF INCORPORATION EXHIBIT 3.7 CERTIFICATE OF AMENDMENT OF RESTATED ARTICLES OF INCORPORATION OF THE CHALONE WINE GROUP, LTD., a California corporation The undersigned, Thomas B. Selfridge and Daniel E. Cohn, hereby certify that: ONE: They are the duly elected and acting President and Chief Executive Officer and the Secretary, respectively, of The Chalone Wine Group, Ltd. a California corporation. TWO: Article THIRD of the Restated Articles of Incorporation of this corporation is amended to read in its entirety as follows: "THIRD. The Corporation is authorized to issue only one class of stock; and the total number of shares which the Corporation is authorized to issue is Twenty-Five Million (25,000,000)." THREE: The foregoing amendment of the Restated Articles of Incorporation of this corporation has been duly approved by the Board of Directors of this corporation. FOUR: The foregoing amendment of the Restated Articles of Incorporation of this corporation has been duly approved by the required vote of shareholders in accordance with Sections 902 and 903 of the California Corporations Code. The total number of outstanding shares is 12,068,944. The percentage vote required was fifty percent (50%) or more of the outstanding shares and the number of shares voting in favor of the foregoing amendment equaled or exceeded the vote required. We further declare under penalty of perjury that the matters set forth in the foregoing certificate are true and correct of our own knowledge. Executed at Napa, California, on June 18, 2002. /s/ THOMAS B. SELFRIDGE __________________________________ Thomas B. Selfridge, President and Chief Executive Officer /s/ DANIEL E. COHN __________________________________ Daniel E. Cohn, Secretary EX-10 4 ex10-54.txt EXHIBIT 10.54 - CREDIT AGREEMENT ================================================================================ THE CHALONE WINE GROUP, LTD. ________________________________ CREDIT AGREEMENT Dated as of April 19, 2002 ________________________________ COOPERATIEVE CENTRALE RAIFFEISEN - BOERENLEENBANK B.A., "RABOBANK INTERNATIONAL", NEW YORK BRANCH ARRANGER, ADMINISTRATIVE AGENT SWINGLINE LENDER AND ISSUING LENDER ================================================================================ TABLE OF CONTENTS PAGE ARTICLE I DEFINITIONS ......................................................1 SECTION 1.01 Certain Defined Terms........................................1 SECTION 1.02 Accounting Principles.......................................24 (A) ACCOUNTING TERMS.....................................24 (B) GAAP CHANGES.........................................24 (c) "FISCAL YEAR" AND "FISCAL QUARTER"...................24 SECTION 1.03 Interpretation..............................................24 ARTICLE II THE LOANS.......................................................25 SECTION 2.01 The Loans...................................................25 (A) REVOLVING LOANS......................................25 (B) TERM LOANS...........................................26 (C) SWINGLINE LOANS......................................26 (D) ADDITIONAL TERM LOANS................................26 SECTION 2.02 Borrowing Procedure - Revolving Loans and Term Loans........26 (A) NOTICE TO THE AGENT..................................26 (B) NOTICE TO THE LENDERS................................27 (C) NON-RECEIPT OF FUNDS.................................27 SECTION 2.03 Borrowing Procedure--Swingline Loans........................27 (A) NOTICE TO THE AGENT..................................27 (b) PARTICIPATIONS IN SWINGLINE LOANS:...................28 SECTION 2.04 Lending Offices.............................................29 SECTION 2.05 Evidence of Indebtedness....................................29 SECTION 2.06 Minimum Amounts.............................................30 SECTION 2.07 Required Notice.............................................30 ARTICLE III THE LETTERS OF CREDIT..........................................30 SECTION 3.01 The Letter of Credit Subfacility............................30 (A) LETTERS OF CREDIT....................................30 (B) CONDITIONS TO ISSUANCE...............................31 SECTION 3.02 Issuance, Amendment and Renewal of Letters of Credit........32 (A) NOTICE TO ISSUING LENDER OF ISSUANCE REQUEST.........32 (B) ISSUANCE OF LETTERS OF CREDIT........................32 (C) NOTICE TO ISSUING LENDER OF AMENDMENT REQUEST........32 (D) NOTICE TO ISSUING LENDER OF RENEWAL REQUEST..........33 (E) EXPIRY OF LETTERS OF CREDIT..........................33 (F) CONFLICTS WITH L/C-RELATED DOCUMENTS.................33 (G) DELIVERY OF COPIES OF LETTERS OF CREDIT..............33 (H) NOTICES TO LENDERS...................................33 SECTION 3.03 Participations, Drawings and Reimbursements.................34 (A) PARTICIPATIONS OF LENDERS IN ADDITIONAL LETTERS OF CREDIT..........................................34 (B) DRAWING AND REIMBURSEMENT............................34 (C) FUNDING BY LENDERS...................................34 i. PAGE (D) L/C UNREIMBURSED DRAWINGS............................35 (E) OBLIGATION OF LENDERS ABSOLUTE.......................35 SECTION 3.04 Repayment of Participations.................................35 SECTION 3.05 Role of the Issuing Lender..................................35 (A) NO RESPONSIBILITY OF ISSUING LENDER..................35 (B) NO LIABILITY OF AGENT/IB-RELATED PERSONS.............36 SECTION 3.06 Obligations of Borrower Absolute............................36 SECTION 3.07 Cash Collateral Pledge......................................37 SECTION 3.08 Letter of Credit Fees.......................................37 (A) CERTAIN LETTER OF CREDIT FEES........................37 (B) CERTAIN ADDITIONAL FEES AND CHARGES..................38 (C) FEES NONREFUNDABLE...................................38 SECTION 3.09 Applicability of ISP98......................................38 ARTICLE IV INTEREST AND FEES; CONVERSION OR CONTINUATION...................38 SECTION 4.01 Interest....................................................38 (A) INTEREST RATE........................................38 (B) INTEREST PERIODS.....................................39 (C) INTEREST PAYMENT DATES...............................39 (D) NOTICE TO THE BORROWER AND THE LENDERS...............40 SECTION 4.02 Default Rate of Interest....................................40 SECTION 4.03 Fees........................................................40 (A) COMMITMENT FEE.......................................40 (B) UPFRONT FEE..........................................40 (C) ANNUAL AGENCY FEE....................................40 (D) FEES NONREFUNDABLE...................................40 SECTION 4.04 Computations................................................40 SECTION 4.05 Conversion or Continuation..................................41 (A) ELECTION.............................................41 (B) AUTOMATIC CONVERSION.................................41 (C) NOTICE TO THE AGENT..................................41 (D) NOTICE TO THE LENDERS................................41 SECTION 4.06 Highest Lawful Rate.........................................42 ARTICLE V REDUCTION OF COMMITMENTS; REPAYMENT; PREPAYMENT..................42 SECTION 5.01 Reduction or Termination of the Commitments.................42 (A) OPTIONAL REDUCTION OR TERMINATION....................42 (B) MANDATORY TERMINATION................................42 (C) OTHER MANDATORY REDUCTIONS...........................42 (D) NOTICE...............................................43 (E) ADJUSTMENT OF COMMITMENT FEE; NO REINSTATEMENT.......43 SECTION 5.02 Repayment of the Loans......................................43 (A) REVOLVING LOANS......................................43 (B) TERM LOANS...........................................43 (C) SWINGLINE LOANS......................................43 ii. PAGE SECTION 5.03 Prepayments.................................................43 (A) OPTIONAL PREPAYMENTS.................................43 (B) MANDATORY PREPAYMENTS................................44 (C) ORDER OF APPLICATION.................................45 (D) NOTICE; APPLICATION..................................46 ARTICLE VI YIELD PROTECTION AND ILLEGALITY.................................46 SECTION 6.01 Inability to Determine Rates................................46 SECTION 6.02 Funding Losses..............................................47 SECTION 6.03 Regulatory Changes..........................................47 (A) INCREASED COSTS......................................47 (B) CAPITAL REQUIREMENTS.................................47 (C) REQUESTS.............................................48 SECTION 6.04 Illegality..................................................48 SECTION 6.05 Funding Assumptions.........................................48 SECTION 6.06 Obligation to Mitigate......................................48 SECTION 6.07 Substitution of Lenders.....................................48 ARTICLE VII PAYMENTS.......................................................49 SECTION 7.01 Pro Rata Treatment..........................................49 SECTION 7.02 Payments....................................................49 (A) PAYMENTS.............................................49 (B) APPLICATION..........................................49 (C) EXTENSION............................................49 SECTION 7.03 Taxes.......................................................50 (A) NO REDUCTION OF PAYMENTS.............................50 (B) DEDUCTION OR WITHHOLDING; TAX RECEIPTS...............50 (C) INDEMNITY............................................50 (D) FORMS................................................50 (E) MITIGATION...........................................51 SECTION 7.04 Non-Receipt of Funds........................................51 SECTION 7.05 Sharing of Payments.........................................51 ARTICLE VIII CONDITIONS PRECEDENT..........................................52 SECTION 8.01 Conditions Precedent to the Initial Credit Extensions.......52 (A) FEES AND EXPENSES....................................52 (B) LOAN DOCUMENTS.......................................52 (C) DOCUMENTS AND ACTIONS RELATING TO COLLATERAL.........52 (D) ADDITIONAL CLOSING DOCUMENTS AND ACTIONS.............53 (E) CORPORATE DOCUMENTS..................................54 (F) LEGAL OPINIONS.......................................54 (G) SENIOR SECURED NOTE DOCUMENTS........................55 (H) PRO-FORMA DEBT TO EBITDA RATIO.......................55 SECTION 8.02 Conditions Precedent to All Credit Extensions...............55 (A) NOTICE...............................................55 iii. PAGE (B) MATERIAL ADVERSE EFFECT..............................55 (C) REPRESENTATIONS AND WARRANTIES; NO DEFAULT...........55 (D) ADDITIONAL DOCUMENTS.................................56 ARTICLE IX REPRESENTATIONS AND WARRANTIES..................................56 SECTION 9.01 Representations and Warranties..............................56 (A) ORGANIZATION AND POWERS..............................56 (B) AUTHORIZATION; NO CONFLICT...........................56 (C) BINDING OBLIGATION...................................56 (D) CONSENTS.............................................56 (E) NO DEFAULTS..........................................57 (F) TITLE TO PROPERTIES; LIENS; USE......................57 (G) LITIGATION...........................................57 (H) COMPLIANCE WITH ENVIRONMENTAL LAWS...................57 (I) GOVERNMENTAL REGULATION..............................57 (J) ERISA................................................57 (K) SUBSIDIARIES.........................................58 (L) MARGIN REGULATIONS...................................58 (M) TAXES................................................58 (N) PATENTS AND OTHER RIGHTS.............................58 (O) INSURANCE............................................59 (P) FINANCIAL STATEMENTS.................................59 (Q) LIABILITIES..........................................59 (R) LABOR DISPUTES, ETC..................................59 (S) SOLVENCY.............................................59 (T) DISCLOSURE...........................................59 ARTICLE X COVENANTS........................................................59 SECTION 10.01 Reporting Covenants.........................................59 (A) FINANCIAL STATEMENTS AND OTHER REPORTS...............60 (B) ADDITIONAL INFORMATION...............................62 SECTION 10.02 Financial Covenants.........................................63 (A) LEVERAGE RATIO.......................................63 (B) MINIMUM CONSOLIDATED TANGIBLE NET WORTH..............63 (C) INTEREST COVERAGE RATIO..............................63 (D) FIXED CHARGE COVERAGE RATIO..........................64 (E) CAPITAL EXPENDITURES.................................64 SECTION 10.03 Additional Affirmative Covenants............................65 (A) PRESERVATION OF EXISTENCE, ETC.......................65 (B) PAYMENT OF OBLIGATIONS...............................65 (C) MAINTENANCE OF INSURANCE.............................65 (D) KEEPING OF RECORDS AND BOOKS OF ACCOUNT..............66 (E) INSPECTION RIGHTS....................................66 (F) COMPLIANCE WITH LAWS, ETC............................66 (G) MAINTENANCE OF PROPERTIES, ETC.......................66 iv. PAGE (H) LICENSES.............................................66 (I) ACTION UNDER ENVIRONMENTAL LAWS......................66 (J) USE OF PROCEEDS......................................67 (K) ADDITIONAL SUBSIDIARIES..............................67 (L) PROCEEDS OF EVENTS OF LOSS...........................67 (M) FURTHER ASSURANCES AND ADDITIONAL ACTS...............67 SECTION 10.04 Negative Covenants..........................................67 (A) INDEBTEDNESS.........................................67 (B) LIENS; NEGATIVE PLEDGES..............................69 (C) CHANGE IN NATURE OF BUSINESS.........................69 (D) RESTRICTIONS ON FUNDAMENTAL CHANGES..................69 (E) SALES OF ASSETS......................................69 (F) LOANS AND INVESTMENTS................................70 (G) SALES AND LEASEBACKS.................................71 (H) DISTRIBUTIONS. (i)..................................71 (I) AMENDMENTS OF CERTAIN DOCUMENTS......................72 (J) REDEMPTION OF SUBORDINATED DEBT......................72 (K) TRANSACTIONS WITH RELATED PARTIES....................72 (L) HAZARDOUS SUBSTANCES.................................73 (M) ACCOUNTING CHANGES...................................73 (N) FOREIGN SUBSIDIARIES.................................73 ARTICLE XI EVENTS OF DEFAULT...............................................73 SECTION 11.01 Events of Default...........................................73 (A) PAYMENTS.............................................73 (B) REPRESENTATIONS AND WARRANTIES.......................73 (C) FAILURE BY BORROWER TO PERFORM CERTAIN COVENANTS.....73 (D) FAILURE BY BORROWER TO PERFORM OTHER COVENANTS.......73 (E) INSOLVENCY; VOLUNTARY PROCEEDINGS....................74 (F) INVOLUNTARY PROCEEDINGS..............................74 (G) DEFAULT UNDER OTHER INDEBTEDNESS.....................74 (H) JUDGMENTS............................................75 (I) ERISA................................................75 (J) DISSOLUTION, ETC.....................................75 (K) MATERIAL ADVERSE EFFECT..............................75 (L) CHANGE IN OWNERSHIP OR CONTROL.......................75 (M) FAILURE BY GUARANTOR TO PERFORM COVENANTS; INVALIDITY OF GUARANTY.............................75 (N) ENVIRONMENTAL INDEMNITY..............................76 (O) SUBORDINATION PROVISIONS.............................76 (P) COLLATERAL DOCUMENTS.................................76 SECTION 11.02 Effect of Event of Default..................................76 v. PAGE ARTICLE XII THE AGENT 77 SECTION 12.01 Authorization and Action....................................77 SECTION 12.02 Limitation on Liability of Agent; Notices; Closing..........77 (A) LIMITATION ON LIABILITY OF AGENT AND ISSUING LENDER.............................................78 (B) NOTICES..............................................78 (C) CLOSING..............................................78 SECTION 12.03 Agent and Affiliates........................................79 SECTION 12.04 Notice of Defaults..........................................79 SECTION 12.05 Non-Reliance on Agent and Issuing Lender....................79 SECTION 12.06 Indemnification.............................................79 SECTION 12.07 Delegation of Duties........................................80 SECTION 12.08 Successor Agent.............................................80 SECTION 12.09 Collateral Matters..........................................80 (A) AUTHORIZATION........................................80 (B) COLLATERAL RELEASES..................................81 ARTICLE XIII MISCELLANEOUS.................................................81 SECTION 13.01 Amendments and Waivers......................................81 SECTION 13.02 Notices.....................................................82 (A) NOTICES..............................................82 (B) FACSIMILE AND TELEPHONIC NOTICE......................83 (C) ELECTRONIC MAIL......................................83 SECTION 13.03 No Waiver; Cumulative Remedies..............................83 SECTION 13.04 Costs and Expenses; Indemnification.........................83 (A) COSTS AND EXPENSES...................................83 (B) INDEMNIFICATION......................................84 (C) OTHER CHARGES........................................84 SECTION 13.05 Right of Set-Off............................................85 SECTION 13.06 Survival....................................................85 SECTION 13.07 Obligations Several.........................................85 SECTION 13.08 Benefits of Agreement.......................................85 SECTION 13.09 Binding Effect; Assignment..................................86 (A) BINDING EFFECT.......................................86 (B) ASSIGNMENT...........................................86 SECTION 13.10 Governing Law...............................................87 SECTION 13.11 Submission to Jurisdiction..................................87 (A) NO LIMITATION........................................88 vi. PAGE SECTION 13.12 Waiver of Jury Trial........................................88 SECTION 13.13 Limitation on Liability.....................................88 SECTION 13.14 Confidentiality.............................................88 SECTION 13.15 Entire Agreement............................................89 SECTION 13.16 Payments Set Aside..........................................89 SECTION 13.17 Severability................................................90 SECTION 13.18 Counterparts................................................90 vii. ANNEXES Annex 1 Pricing Grid SCHEDULES Schedule 1 Commitments and Pro Rata Shares Schedule 2 Lending Offices; Addresses for Notices Schedule 3 Existing Indebtedness Schedule 4 Existing Liens Schedule 5 Litigation Schedule 6 Subsidiaries Schedule 7 Specified Assets Schedule 8 Description of Hewitt Ranch Property Schedule 9 Affiliate Transactions EXHIBITS Exhibit A Form of Borrowing Base Certificate Exhibit B Form of Compliance Certificate Exhibit C Form of Deed of Trust Exhibit D Form of Environmental Indemnity Exhibit E-1 Form of Guaranty Exhibit E-2 Form of Guaranty of Edna Valley Vineyard Exhibit F Form of Patent and Trademark Security Agreement Exhibit G Form of Revolving Note Exhibit H-1 Form of Security Agreement Exhibit H-2 Form of Security Agreement of Edna Valley Vineyard Exhibit I Form of Swingline Note Exhibit J Form of Term Note Exhibit K Form of Notice of Borrowing Exhibit L-1 Form of Opinion of Counsel to the Borrower and the Guarantor Exhibit L-2 Form of Opinion of Special Washington Counsel to the Collateral Agent Exhibit M Form of Assignment and Acceptance Exhibit N Form of Update Certificate Exhibit O Form of Intercreditor and Collateral Agency Agreement viii. CREDIT AGREEMENT THIS CREDIT AGREEMENT (this "Agreement"), dated as of April 19 2002, is made among The Chalone Wine Group, Ltd., a California corporation (the "Borrower"), the financial institutions listed on the signature pages of this Agreement under the heading "LENDERS" (each a "Lender" and, collectively, the "Lenders"), Cooperatieve Centrale Raiffeisen-Boerenleenbank B.A., "Rabobank International", New York Branch ("Rabobank") as letter of credit issuing bank (in such capacity, the "Issuing Lender"), as swingline lender (in such capacity, the "Swingline Lender") and as administrative agent for the Lenders hereunder (in such capacity, the "Agent"). The Borrower has requested that the Lenders, and the Lenders have agreed to, make certain credit facilities (including a letter of credit subfacility) available to the Borrower, upon the terms and subject to the conditions set forth in this Agreement. Accordingly, the parties hereto agree as follows: ARTICLE I DEFINITIONS SECTION 1.01 CERTAIN DEFINED TERMS. As used in this Agreement (including in the recitals hereof), the following terms shall have the following meanings: "ACQUISITION" means any transaction or series of related transactions for the purpose of, or resulting, directly or indirectly, in (a) the acquisition of all or substantially all of the assets of a Person, or any line or segment of business or division of a Person, (b) the acquisition of in excess of 50% of the capital stock, partnership interests, membership interests or equity of any Person, or otherwise causing any Person to become a Subsidiary, or (c) a merger or consolidation or any other combination with another Person (other than a Person that is a Subsidiary) provided that (i) the Borrower or a Subsidiary is the surviving entity or (ii) after giving effect to such merger or consolidation, such other Person has become a Subsidiary of the Borrower. "AFFECTED LENDER" has the meaning set forth in Section 6.07. "AFFILIATE" means any Person which, directly or indirectly, controls, is controlled by or is under common control with another Person. For purposes of the foregoing, "control," "controlled by" and "under common control with" with respect to any Person shall mean the possession, directly or indirectly, of the power (i) to vote 10% or more of the securities having ordinary voting power of the election of directors of such Person, or (ii) to direct or cause the direction of the management and policies of such Person, whether through the ownership of voting securities or by contract or otherwise. "AGENT" has the meaning set forth in the introduction to this Agreement. 1. "AGENT/IB-RELATED PERSONS" means Rabobank as Agent, Swingline Lender and Issuing Lender, any successor Agent arising under Section 12.08, together with their respective Affiliates, and the officers, directors, employees, agents and attorneys-in-fact of such Persons and Affiliates. "AGENT'S ACCOUNT" means the account of the Agent set forth on Schedule 2 or such other account as the Agent from time to time shall designate in a written notice to the Borrower and the Lenders. "APPLICABLE FEE AMOUNT" means with respect to the commitment fee and letter of credit fee payable hereunder, the amount set forth opposite the indicated Level below the heading "Commitment Fee" and "Letter of Credit Fee," respectively, in the pricing grid set forth on Annex I in accordance with the parameters for calculations of such amount also set forth on Annex I. "APPLICABLE MARGIN" means (i) with respect to Base Rate Loans, the amount set forth opposite the indicated Level below the heading "Revolving Loan Base Rate Spread" or "Term Loan Base Rate Spread", as applicable, in the pricing grid set forth on Annex I in accordance with the parameters for calculations of such amounts also set forth on Annex I, and (ii) with respect to Eurodollar Rate Loans, the amount set forth opposite the indicated Level below the heading "Revolving Loan Eurodollar Rate Spread" or "Term Loan Eurodollar Rate Spread", as applicable, in the pricing grid set forth on Annex I in accordance with the parameters for calculations of such amounts also set forth on Annex I. "ASSIGNMENT AND ACCEPTANCE" has the meaning set forth in Section 12.02(a). "ATTRIBUTABLE INDEBTEDNESS" means, on any date, (a) in respect of any Capital Lease of any Person, the capitalized amount thereof that would appear on a balance sheet of such Person prepared as of such date in accordance with GAAP, and (b) in respect of any Synthetic Lease Obligation, the capitalized amount of the remaining lease payments under the relevant lease that would appear on a balance sheet of such Person prepared as of such date in accordance with GAAP if such lease were accounted for as a Capital Lease. "BANKRUPTCY CODE" means Title 11 of the United States Code entitled "Bankruptcy." "BASE RATE" means for any day the higher of: (a) 0.50% per annum above the latest Federal Funds Rate; and (b) the rate of interest in effect for such day as publicly announced from time to time by Rabobank as its reference rate. (The reference rate is a rate set by Rabobank based upon various factors including Rabobank's costs and desired return, general economic conditions and other factors, and is used as a reference point for pricing some loans, which may be priced at, above, or below such announced rate.) Any change in the reference rate announced by Rabobank shall take effect at the opening of business on the day specified in the public announcement of such change. Each change in the interest rate on the Loans or other Obligations bearing interest at the Base Rate based on a change in the Base Rate shall be effective as of the effective date of such change in the Base Rate. 2. "BASE RATE LOAN" means a Revolving Loan, a Term Loan or an L/C Advance bearing interest based on the Base Rate. "BORROWER" has the meaning set forth in the introduction to this Agreement. "BORROWER'S ACCOUNT" means the account of the Borrower set forth on Schedule 2, or such other account as the Borrower from time to time shall designate in a written notice to the Agent. "BORROWING" means a borrowing consisting of a Revolving Loan, a Swingline Loan or a Term Loan, or of simultaneous Revolving Loans, Swingline Loans or Term Loans, as the case may be, made at any one time by the Borrower from the Lenders pursuant to Article II or III. "BORROWING BASE" means, in respect of the Borrower at any time, the aggregate sum of (i) in the case of Eligible Inventory consisting of bulk wine to be sold in the bulk wine market, 60% of (A) fair market value (as reported in the most recently published quarterly Turrentine Collateral Value Report or, if not available, an equivalent compilation selected in the Agent's reasonable discretion) MINUS (B) Grower Payables, if any, incurred in connection with such bulk wine, PLUS (ii) in the case of Eligible Inventory consisting of other bulk wine, 70% of (A) book value at the date of determination MINUS (B) Grower Payables, if any, incurred in connection with such bulk wine, PLUS (iii) in the case of Eligible Inventory consisting of cased wine or separately bottled wine, 65% of the posted F.O.B. selling price at the date of determination for the immediately preceding calendar month, PLUS (iv) in the case of Eligible Inventory consisting of Wine Bottling Inventory, 60% of book value at the date of determination (in the case of each of the preceding clauses (i), (ii), (iii) and (iv), net of depletion allowances), PLUS (v) 85% of Eligible Receivables at such time. "BORROWING BASE CERTIFICATE" means a certificate of a Responsible Officer of the Borrower, in substantially the form of Exhibit A, with such changes thereto as the Agent or any Lender may from time to time reasonably request. "BUSINESS DAY" means a day other than a Saturday, a Sunday, or a day on which commercial banks in New York City, New York, are authorized to close and, if the applicable day relates to any Eurodollar Rate Loan, means a Eurodollar Business Day. "CANOE RIDGE INTERCOMPANY LOAN AMOUNT" means the sum of (i) $7,000,000 PLUS (ii) on each anniversary of the Closing Date, 10% of the Canoe Ridge Intercompany Loan Amount in effect immediately prior to such anniversary. "CAPITAL LEASE" means, for any Person, any lease of property (whether real, personal or mixed) which, in accordance with GAAP, would, at the time a determination is made, be required to be recorded as a capital lease in respect of which such Person is liable as lessee. "CHANGE OF CONTROL" means (a) any "person" (as such term is used in subsections 13(d) and 14(d) of the Exchange Act) or group of persons on or after the Closing Date other than members of the Board of Directors of the Borrower and their "affiliates" (as such term is used in 3. Rule 405 of the Securities Act of 1933), is or becomes the "beneficial owner" (as defined in Rule 13d-3 under said Act), directly or indirectly, of securities of the Company representing 51% or more of the combined voting power of the Borrower's then-outstanding voting securities, or (b) the existing directors for any reason cease to constitute a majority of the Borrower's board of directors. "Existing directors" means (x) individuals constituting the Borrower's board of directors on the Closing Date, and (y) any subsequent director whose election by the board of directors or nomination for election by the Borrower's shareholders was approved by a vote of at least a majority of the directors then in office, which directors either were directors on the Closing Date or whose election or nomination for election was previously so approved. "CLOSING DATE" means the date on which all conditions precedent set forth in Section 8.01, and in Section 8.02 with respect to any Credit Extensions to be made on the Closing Date, are satisfied or waived by all the Lenders (or, in the case of Section 8.01(a), waived by the Person entitled to receive such payment). "COLLATERAL" means the property described in the Collateral Documents, and all other property now existing or hereafter acquired which may at any time be or become subject to a Lien in favor of the Collateral Agent, the Agent or the Lenders pursuant to the Collateral Documents or otherwise, securing the payment and performance of the Obligations. "COLLATERAL AGENT" means Rabobank in its capacity as collateral agent for the Lenders and the holders of the Senior Secured Notes pursuant to the Intercreditor and Collateral Agency Agreement, and any successor collateral agent thereunder. "COLLATERAL DOCUMENTS" means the Deeds of Trust, the Security Agreement, the Patent and Trademark Security Agreement, any other agreement pursuant to which the Borrower, the Guarantors or any other Person provides a Lien on its assets in favor of the Lenders, or in favor of the Collateral Agent or the Agent for the benefit of the Lenders, or in favor of the Collateral Agent for the benefit of the Agent, the Lenders and the Senior Noteholders, and all financing statements, fixture filings, patent, trademark and copyright filings, assignments, acknowledgments and other filings, documents and agreements made or delivered pursuant thereto. "COMMITMENT" means, for each Lender, the sum of its Term Commitment and its Revolving Commitment. "COMPLIANCE CERTIFICATE" means a certificate of a Responsible Officer of the Borrower, in substantially the form of Exhibit B, with such changes thereto as the Agent or any Lender may from time to time reasonably request. "CONSOLIDATED EBIT" means, for any period, Consolidated Net Income (computed without giving effect to any gains or losses from dispositions of assets and other extraordinary items) PLUS Consolidated Interest Expense PLUS income tax expense, in each case, which were deducted in determining Consolidated Net Income of the Borrower and its Subsidiaries on a consolidated basis as determined in accordance with GAAP. "CONSOLIDATED EBITDA" means, for any period, Consolidated Net Income (computed without giving effect to any gains or losses from dispositions of assets and other 4. extraordinary items) PLUS Consolidated Interest Expense PLUS income tax expense PLUS depreciation expense, amortization expense and other non-cash expenses, in each case, which were deducted in determining Consolidated Net Income of the Borrower and its Subsidiaries on a consolidated basis as determined in accordance with GAAP. "CONSOLIDATED INDEBTEDNESS" means, as of any date of determination, (a) the total Indebtedness of the Borrower and its Subsidiaries on a consolidated basis MINUS (b) accounts payable to trade creditors for goods and services and current operating liabilities (not the result of the borrowing of money) incurred in the ordinary course of the Borrower's or the Subsidiaries' business in accordance with customary terms and paid within the specified time (unless contested in good faith by appropriate proceedings and reserved for in accordance with GAAP) MINUS (c) until such time as the Indebtedness owing as of the date hereof by the Borrower to the estate of Richard Graff is repaid in full, Indebtedness owing by the Borrower to the estate of Richard Graff in a principal amount not to exceed $1,000,000. "CONSOLIDATED INTEREST EXPENSE" means, for any period, interest expense (including that attributable to Capital Leases) of the Borrower and its Subsidiaries on a consolidated basis, including all commissions, discounts and other fees and charges owed with respect to standby letters of credit, as determined in accordance with GAAP. "CONSOLIDATED NET INCOME" means, for any period, the net income of the Borrower and its Subsidiaries on a consolidated basis for such period taken as a single accounting period, as determined in accordance with GAAP. "CONSOLIDATED RENT EXPENSE" means, for any period, operating lease expense of the Borrower and its Subsidiaries on a consolidated basis, as determined in accordance with GAAP. "CONSOLIDATED TANGIBLE NET WORTH" means, as of any date of determination, Consolidated Total Assets PLUS Subordinated Debt MINUS Consolidated Total Liabilities; PROVIDED, HOWEVER, that there shall be excluded from Consolidated Total Assets all assets which would be classified as intangible assets in accordance with GAAP, including goodwill, organizational expense, research and development expense, patent applications, patents, trademarks, trade names, brands, copyrights, trade secrets, customer lists, licenses, franchises and covenants not to compete. "CONSOLIDATED TOTAL ASSETS" means, as of any date of determination, the total assets of the Borrower and its Subsidiaries on a consolidated basis, as determined in accordance with GAAP. "CONSOLIDATED TOTAL LIABILITIES" means, as of any date of determination, the total liabilities of the Borrower and its Subsidiaries on a consolidated basis, as determined in accordance with GAAP. "CREDIT EXTENSION" means each of (a) the making of any Term Loans, Revolving Loans or Swingline Loans hereunder; (b) the continuation of any Eurodollar Rate Loan or conversion of any Loan pursuant to Section 4.05; (c) the issuance of any Letters of Credit hereunder; and (d) the amendment or renewal of any Letters of Credit hereunder. 5. "DEEDS OF TRUST" means each deed of trust or mortgage entered into by the Borrower, any Guarantor or any other Person, as trustor or mortgagor, for the benefit of the Collateral Agent or the Agent, as beneficiary or mortgagee on behalf of the Lenders and the Senior Noteholders, in substantially the form of Exhibit C. "DEFAULT" means an Event of Default or an event or condition which with notice or lapse of time or both would constitute an Event of Default. "DOLLARS" and the sign "$" each means lawful money of the United States. "EDNA VALLEY INTERCOMPANY LOAN AMOUNT" means the sum of (i) $20,000,000 PLUS (ii) on each anniversary of the Closing Date, 10% of the Edna Valley Intercompany Loan Amount in effect immediately prior to such anniversary. "EFFECTIVE AMOUNT" means (i) with respect to any Revolving Loans, Swingline Loans and Term Loans on any date, the aggregate outstanding principal amount thereof after giving effect to any Borrowings and prepayments or repayments of Term Loans, Revolving Loans and Swingline Loans, as the case may be, occurring on such date; and (ii) with respect to any outstanding L/C Obligations on any date, the amount of such L/C Obligations on such date after giving effect to any issuances of Letters of Credit occurring on such date and any other changes in the aggregate amount of the L/C Obligations as of such date, including as a result of any reimbursements of outstanding unpaid drawings under any Letters of Credit or any reductions in the maximum amount available for drawing under Letters of Credit taking effect on such date; PROVIDED that for purposes of subsection 5.03(b), the Effective Amount shall be determined without giving effect to any mandatory prepayments to be made under subsection 5.03(b). "ELIGIBLE ASSIGNEE" means (i) a commercial bank organized under the laws of the United States, or any state thereof, and having a combined capital and surplus of at least $100,000,000; (ii) a commercial bank organized under the laws of any other country which is a member of the OECD, or a political subdivision of any such country, and having a combined capital and surplus of at least $100,000,000, PROVIDED that such bank is acting through a branch or agency located in the United States and licensed by the United States or any state thereof; (iii) a Person that is primarily engaged in the business of commercial banking and that is (A) a Subsidiary of a Lender, (B) a Subsidiary of a Person of which a Lender is a Subsidiary, or (C) a Person of which a Lender is a Subsidiary, or (iv) any other Person (other than an individual) which is an "accredited investor" (as defined in Regulation D under the Securities Exchange Act of 1934) which extends credit or buys loans as one of its businesses, including insurance companies, mutual funds and lease financing companies. "ELIGIBLE INVENTORY" means, in respect of the Borrower at any time, the aggregate amount of the Borrower's and each Subsidiary Guarantor's Inventory consisting of bulk wine, cased wine, separately bottled wine, Wine Bottling Inventory, which is of marketable quality and held for sale or use in the ordinary and usual course of business, net of applicable allowances and reserves (including allowances or reserves for shrinkage or obsolescence), excluding the following: 6. (i) Inventory (other than bulk wine and Wine Bottling Inventory) consisting of raw materials, supplies or work in process; (ii) Inventory which is not owned by the Borrower or a Subsidiary Guarantor free and clear of all Liens and rights of others (other than the Liens in favor of the Agent on behalf of the Lenders, Growers' Liens or Production Liens); (iii) Inventory in which the Agent on behalf of the Lenders shall not have a valid and perfected first priority Lien, other than Growers' Liens or Production Liens; (iv) Inventory which is located in any location other than California, Washington, the locations listed on Schedule 1 to the Security Agreement, or any other locations agreed to in writing after the Closing Date by the Agent; (v) Inventory which is not in the direct possession of the Borrower or a Subsidiary Guarantor at one of the locations set forth in Part 1 of Schedule 1 to the Security Agreement or at a location set forth in a notice from the Borrower to the Agent pursuant to Section 5(e) of the Security Agreement; (vi) Inventory on lease or consignment or subject to warehousing arrangements, except for Inventory subject to warehousing arrangements (1) in form and substance acceptable to the Agent and approved in writing by the Agent and (2) which contain, or as to which the Agent has received, a subordination and/or waiver by the warehouseman in form and substance satisfactory to the Agent; (vii) Inventory which is used or intended to be used in research and development; (viii) Inventory which is obsolete, unmerchantable, spoiled, damaged or unfit for sale or further processing; (ix) Inventory which is packaging, shipping, or advertising materials (other than the Wine Bottling Inventory); and (x) Inventory which is, in the exercise of the Agent's reasonable credit judgment, exercised in good faith, unacceptable due to age, type, category or quantity or is otherwise ineligible. Any Inventory which is at any time Eligible Inventory, but which subsequently fails to meet any of the foregoing requirements, shall forthwith cease to be Eligible Inventory until such time as such Inventory shall meet all of the foregoing requirements. "ELIGIBLE RECEIVABLE DEBTOR" means, for purposes of clause (xi) of the definition of "Eligible Receivables," a Receivable Debtor for which the Borrower has provided or caused to be provided to the Agent financial statements of such Receivable Debtor which are satisfactory in form and substance to the Agent and the Majority Lenders and who the Agent and the Majority Lenders deem creditworthy in their reasonable credit judgment. 7. "ELIGIBLE RECEIVABLES" means, in respect of the Borrower at any time, the aggregate amount of the Borrower's and each Subsidiary Guarantor's Receivables, payable in cash in Dollars, net of applicable allowances, reserves, discounts, returns, credits or offsets (including allowances or reserves for doubtful accounts), excluding the following: (i) Receivables for which the Borrower's or a Subsidiary Guarantor's right to receive payment has not been fully earned by performance or is contingent upon the fulfillment of any condition whatsoever or which otherwise do not arise from a bona fide completed transaction; (ii) Receivables against which there are asserted any defenses, counterclaims, discounts (other than normal trade discounts) or offsets of any nature, whether well-founded or otherwise (but only to the extent of such asserted defenses, counterclaims, discounts or offsets) to the extent not already deducted as an allowance for doubtful accounts; (iii) Receivables that do not comply in all material respects with all applicable legal requirements, including all laws, rules, regulations and orders of any Governmental Authority; (iv) Receivables which represent a prepayment or progress payment or arising out of the placement of goods on consignment, guaranteed sale or other arrangement by reason of which the payment by the Receivable Debtor may be conditional or contingent; (v) Receivables which are not owned by the Borrower or a Subsidiary Guarantor free and clear of all Liens and rights of others (other than the Liens in favor of the Collateral Agent or the Agent on behalf of Lenders, Growers' Liens or Production Liens); (vi) Receivables in which the Collateral Agent or the Agent, on behalf of the Lenders, shall not have a valid and perfected first-priority Lien (other than Growers' Liens or Production Liens); (vii) Receivables owing (A) by the United States or any department, agency or instrumentality thereof or (B) by a State or any department, agency, instrumentality or political subdivision thereof (other than State owned stores or other equivalent alcohol beverage control Receivable Debtors to the extent that there are no statutory, regulatory or other governmental restrictions on the grant of security interests in Receivables due from such Receivable Debtors), unless, in the case of Receivables described in sub-clause (A), the Agent has agreed to the contrary in writing and the Borrower has complied with the Federal Assignment of Claims Act with respect to such Receivables; (viii)Receivables owing by any Receivable Debtor who is not a resident of or located in the United States or the Dominion of Canada; (ix) Receivables not paid in full within 90 days from the date of invoice (to the extent not already deducted as an allowance for doubtful accounts; 8. (x) Receivables owing by any Receivable Debtor who has failed to make full payment within 90 days from the date of invoice on more than 20% of the aggregate amount of Receivables owing to the Borrower and the Subsidiary Guarantors by such Receivable Debtor; (xi) that portion of Receivables owing by any single Receivable Debtor (other than an Eligible Receivable Debtor) which exceeds 20% of the aggregate amount of Eligible Receivables owing to the Borrower and the Subsidiary Guarantors by all Receivable Debtors (to the extent not already deducted as an allowance for doubtful accounts); (xii) Receivables which constitute the proceeds of Inventory which Inventory is at the same time included in the Borrowing Base; (xiii)Receivables owing by any Receivable Debtor who is the subject of an Insolvency Proceeding; (xiv) Receivables owing by any Affiliate of the Borrower or of a Subsidiary Guarantor; and (xv) Receivables with respect to which the Agent, in its reasonable discretion, deems the creditworthiness or financial condition of the Receivable Debtor to be unsatisfactory or the prospect of payment or performance to be impaired, and other Receivables which, in the exercise of the Agent's good faith reasonable credit judgment, are otherwise ineligible. Any Receivable which is at any time an Eligible Receivable, but which subsequently fails to meet any of the foregoing eligibility requirements, shall forthwith cease to be an Eligible Receivable until such time as such Receivable shall meet all of the foregoing requirements. "ENVIRONMENTAL INDEMNITY" means the Environmental Indemnity of the Borrower and the Subsidiary Guarantors, in substantially the form of Exhibit D. "ENVIRONMENTAL LAWS" means all federal, state or local laws, statutes, common law duties, rules, regulations, ordinances and codes, together with all administrative orders, directives, requests, licenses, authorizations and permits of, and agreements with (including consent decrees), any Governmental Authorities, in each case relating to or imposing liability or standards of conduct concerning public health, safety and environmental protection matters, including the Comprehensive Environmental Response, Compensation and Liability Act of 1980, the Clean Air Act, the Federal Water Pollution Control Act of 1972, the Solid Waste Disposal Act, the Federal Resource Conservation and Recovery Act, the Toxic Substances Control Act, the Emergency Planning and Community Right-to-Know Act, the California Hazardous Waste Control Law, the California Solid Waste Management, Resource Recovery and Recycling Act, the California Water Code and the California Health and Safety Code. "ERISA" means the Employee Retirement Income Security Act of 1974, including (unless the context otherwise requires) any rules or regulations promulgated thereunder. 9. "ERISA AFFILIATE" means any trade or business (whether or not incorporated) which is under common control with the Borrower or any Guarantor within the meaning of Section 4001(a)(14) of ERISA and Sections 414(b), (c) and (m) of the Internal Revenue Code. "EURODOLLAR BUSINESS DAY" means a Business Day on which dealings in Dollar deposits are carried on in the interbank eurodollar market where the eurodollar funding operations of Rabobank are customarily conducted. "EURODOLLAR RATE" means for each Interest Period for each Eurodollar Rate Loan the rate per annum (rounded upward, if necessary, to the nearest 1/100 of 1%) determined by the Agent pursuant to the following formula: Eurodollar Rate = Interbank Rate ------------------------------------ 100% - Eurodollar Reserve Percentage The Eurodollar Rate shall be adjusted automatically as of the effective date of any change in the Eurodollar Reserve Percentage. "EURODOLLAR RATE LOAN" means a Revolving Loan or a Term Loan bearing interest based on the Eurodollar Rate. "EURODOLLAR RESERVE PERCENTAGE" means the maximum reserve requirement percentage (including any ordinary, supplemental, marginal and emergency reserves), if any, as determined by the Agent, then applicable under Regulation D in respect of Eurocurrency funding (currently referred to as "Eurocurrency Liabilities") of a member bank in the Federal Reserve System with deposits exceeding $1,000,000,000. "EVENT OF DEFAULT" has the meaning set forth in Section 11.01. "EVENT OF LOSS" means with respect to any asset of the Borrower or its Subsidiaries any of the following: (i) any loss, destruction or damage of such asset; (ii) any pending or threatened institution of any proceedings for the condemnation or seizure of such asset or of any right of eminent domain; or (iii) any actual condemnation, seizure or taking, by exercise of the power of eminent domain or otherwise, of such asset, or confiscation of such asset or requisition of the use of such asset. "EXISTING CREDIT FACILITY" means the Credit Agreement dated March 31, 1999, between the Borrower and Rabobank, as amended. "FEE LETTER" means that certain letter agreement dated March __, 2002, between the Borrower and Rabobank. "FEDERAL FUNDS RATE" means, for any day, the rate per annum (rounded upward, if necessary, to the nearest 1/100 of 1%), as determined by the Agent, equal to the weighted average of the rates on overnight Federal funds transactions with members of the Federal Reserve System arranged by Federal funds brokers, as published for any day of determination (or if such day of determination is not a Business Day, for the next preceding Business Day) by the Federal Reserve Bank of New York, or, if such rate is not so published for any day which is a 10. Business Day, the average of the quotations for such day on such transactions received by the Agent from three Federal funds brokers of recognized standing selected by it. "FINAL MATURITY DATE" means April 19, 2009. "FOREIGN SUBSIDIARY" means each Subsidiary of the Borrower organized under the laws of any jurisdiction outside of the United States or which is domiciled outside of the United States. "FRB" means the Board of Governors of the Federal Reserve System, and any Governmental Authority succeeding to any of its principal functions. "GAAP" means generally accepted accounting principles in the U.S. as in effect from time to time. "GOVERNMENTAL AUTHORITY" means any federal, state, local or other governmental department, commission, board, bureau, agency, central bank, court, tribunal or other instrumentality or authority, domestic or foreign, exercising executive, legislative, judicial, regulatory or administrative functions of or pertaining to government. "GROWER PAYABLES" means, in respect of the Borrower or any Subsidiary Guarantor, the aggregate amount due from the Borrower or such Subsidiary Guarantor to any other Person on account of any crops, produce, or other farm products supplied by such Person to the Borrower or such Subsidiary Guarantor as to which crops, produce or other farm products such Person has statutory lien rights. "GROWERS' LIENS" means statutory Liens securing the payment of amounts due from the Borrower or any Subsidiary Guarantor to any other Person on account of any crops, produce or other farm products supplied by such Person to the Borrower or such Subsidiary Guarantor, including but not limited to, Liens in favor of growers arising pursuant to Article 9 (commencing with Section 55631), Chapter 6, Division 20 of the California Food and Agricultural Code, as now in effect or hereafter amended. "GUARANTOR" means each Subsidiary Guarantor and each other Person party to a Guaranty in its capacity as a guarantor hereunder. "GUARANTOR DOCUMENTS" means each Guaranty and all other certificates, documents, agreements and instruments delivered to the Agent, the Issuing Lender and the Lenders under or in connection with a Guaranty. "GUARANTY" means the Guaranty of each Guarantor, in substantially the form of Exhibit E-1 (or in substantially the form of Exhibit E-2, in the case of Edna Valley Vineyard), and any other guaranty under any separate agreement executed by any Guarantor pursuant to which it guarantees the Obligations. "GUARANTY OBLIGATION" means, as applied to any Person, any direct or indirect liability, contingent or otherwise, of that Person with respect to any Indebtedness, lease, dividend, letter of credit or other obligation (the "primary obligations") of another Person (the 11. "primary obligor"), including any obligation of that Person (i) to purchase, repurchase or otherwise acquire such primary obligations or any property constituting direct or indirect security therefor, or (ii) to advance or provide funds (A) for the payment or discharge of any such primary obligation, or (B) to maintain working capital or equity capital of the primary obligor or otherwise to maintain the net worth or solvency or any balance sheet item, level of income or financial condition of the primary obligor, or (iii) to purchase property, securities or services primarily for the purpose of assuring the owner of any such primary obligation of the ability of the primary obligor to make payment of such primary obligation, (iv) in connection with any synthetic lease or other similar off balance sheet lease transaction, or (v) otherwise to assure or hold harmless the holder of any such primary obligation against loss in respect thereof. "HAZARDOUS SUBSTANCES" means any toxic or hazardous substances, materials, wastes, contaminants or pollutants, including asbestos, PCBs, petroleum products and byproducts, and any substances defined or listed as "hazardous substances," "hazardous materials," "hazardous wastes" or "toxic substances" (or similarly identified), regulated under or forming the basis for liability under any applicable Environmental Law. "HEWITT APPRAISAL" has the meaning set forth in subsection 2.01(d). "HEWITT RANCH PROPERTY" means the Borrower's real property and improvements located in Rutherford, California, and further described on Schedule 8 hereto. "INDEBTEDNESS" means, for any Person: (i) all indebtedness or other obligations of such Person for borrowed money or for the deferred purchase price of property or services; (ii) all obligations evidenced by notes, bonds, debentures or similar instruments, including obligations so evidenced incurred in connection with the acquisition of property, assets or businesses; (iii) all indebtedness created or arising under any conditional sale or other title retention agreement with respect to property acquired by such Person (even though the rights and remedies of the seller or lender under such agreement in the event of default are limited to repossession or sale of such property); (iv) all obligations under Capital Leases and Synthetic Lease Obligations; (v) all reimbursement or other obligations of such Person under or in respect of letters of credit and bankers acceptances, and all net obligations in respect of Rate Contracts in an amount equal to the Swap Termination Values thereof; (vi) all reimbursement or other obligations of such Person in respect of any bank guaranties, shipside bonds, surety bonds and similar instruments issued for the account of such Person or as to which such Person is otherwise liable for reimbursement of drawings or payments; (vii) all Guaranty Obligations; and (viii) all indebtedness of another Person secured by any Lien upon or in property owned by the Person for whom Indebtedness is being determined, whether or not such Person has assumed or become liable for the payment of such indebtedness of such other Person. For all purposes hereof, the Indebtedness of any Person shall include the Indebtedness of any partnership or joint venture (other than a joint venture that is itself a corporation or limited liability company) in which such Person is a general partner or a joint venturer, unless such Indebtedness is expressly made non-recourse to such Person (subject only to customary recourse exceptions acceptable to the Agent in its reasonable discretion). The amount of any Capital Lease or Synthetic Lease Obligation as of any date shall be deemed to be the amount of Attributable Indebtedness in respect thereof as of such date. 12. "INSOLVENCY PROCEEDING" means, with respect to any Person, (i) any case, action or proceeding before any court or other Governmental Authority relating to the bankruptcy, reorganization, insolvency, liquidation, receivership, dissolution, winding-up or relief from debt of such Person, or (ii) any general assignment by such Person for the benefit of creditors, composition, marshalling of assets for creditors, or other, similar arrangement in respect of its creditors generally or any substantial portion of its creditors, in each case undertaken under U.S. Federal, state or foreign law, including the Bankruptcy Code. "INTERBANK RATE" means the rate per annum determined by the Agent to be the average (rounded upward, if necessary, to the nearest 1/16 of 1%) of the rates at which deposits in Dollars are offered to Rabobank by prime banks in the interbank eurodollar market where the eurodollar funding operations of Rabobank are customarily conducted, at approximately 11:00 (London time), two Eurodollar Business Days before the first day of such Interest Period, in an amount substantially equal to the proposed Eurodollar Rate Loan to be made, continued or converted by Rabobank and for a period of time comparable to such Interest Period. "INTERCREDITOR AND COLLATERAL AGENCY AGREEMENT" means the Intercreditor and Collateral Agency Agreement among the Lenders, the holders of the Senior Secured Notes, the Collateral Agent and the other parties thereto, in substantially the form of Exhibit O. "INTEREST PAYMENT DATE" means a date specified for the payment of interest pursuant to Section 4.01(c). "INTEREST PERIOD" means, with respect to any Eurodollar Rate Loan, the period determined in accordance with Section 4.01(b) applicable thereto. "INTERNAL REVENUE CODE" means the Internal Revenue Code of 1986, including (unless the context otherwise requires) any rules or regulations promulgated thereunder. "INVENTORY" means all "inventory" (as such term is defined in the UCC). For purposes of this Agreement, bulk wine shall be deemed Inventory regardless of whether bulk wine is properly classified as "inventory" under the UCC. "IRS" means the Internal Revenue Service, or any successor thereto. "ISSUING LENDER" has the meaning set forth in the introduction to this Agreement. "L/C ADVANCE" means each Lender's participation in any L/C Unreimbursed Draw in accordance with its Pro Rata Share. "L/C AMENDMENT APPLICATION" means (i) an application form for amendments of outstanding standby letters of credit as shall at any time be in use at the Issuing Lender, as the Issuing Lender shall request and as shall be satisfactory to the Agent. "L/C APPLICATION" means such application form for issuances of standby letters of credit as shall at any time be in use at the Issuing Lender, as the Issuing Lender shall request and as shall be satisfactory to the Agent. 13. "L/C COMMITMENT" has the meaning specified in subsection 3.01(a). "L/C OBLIGATIONS" means at any time the sum of (a) the aggregate undrawn amount of all Letters of Credit, PLUS (b) the amount of all unreimbursed drawings under all Letters of Credit, including all L/C Unreimbursed Draws. "L/C-RELATED DOCUMENTS" means the Letters of Credit, the L/C Applications, the L/C Amendment Applications and any other document, agreement and instrument relating to any Letter of Credit, including any of the Issuing Lender's standard form documents for letter of credit issuances. "L/C UNREIMBURSED DRAW" means an extension of credit resulting from a drawing under any Letter of Credit which shall not have been reimbursed on the date when made nor converted into a Borrowing of Revolving Loans under Section 2.01(a). "LENDERS" has the meaning specified in the introductory clause hereto. References to the Lenders shall include references to Rabobank in its capacity as the Issuing Lender and the Swingline Lender; for purposes of clarification only, to the extent that Rabobank may have any rights or obligations in addition to those of the Lenders due to its status as the Issuing Lender or the Swingline Lender, its status as such will be specifically referenced. Unless the context otherwise clearly requires, the Lenders shall include any such Person in its capacity as Swap Provider. Unless the context otherwise clearly requires, references to any such Person as a Lender shall also include any of such Person's Affiliates that may at any time of determination be Swap Providers. "LENDING OFFICE" has the meaning set forth in Section 2.04. "LETTERS OF CREDIT" means any standby letter of credit issued by the Issuing Lender pursuant to Article III. "LEVERAGE RATIO" has the meaning specified in subsection 10.02(a). "LIEN" means any mortgage, deed of trust, pledge, security interest, assignment, deposit arrangement, charge or encumbrance, lien (statutory or other), or other preferential arrangement (including any conditional sale or other title retention agreement, any financing lease having substantially the same economic effect as any of the foregoing or any agreement to give any security interest). "LOAN" means an extension of credit, in the form of a Term Loan, Revolving Loan, Swingline Loan or L/C Advance, by a Lender to the Borrower pursuant to Article II or III. "LOAN DOCUMENTS" means this Agreement, the Notes, the Collateral Documents, the Intercreditor and Collateral Agency Agreement, the Fee Letter, each Guaranty, the Guarantor Documents, the Environmental Indemnity, any documents evidencing or relating to Specified Swap Contracts and all other certificates, documents, agreements and instruments delivered to the Agent, the Issuing Lender and the Lenders under or in connection with this Agreement, and all L/C-Related Documents. 14. "MAJORITY LENDERS" means as at any time of determination Lenders then holding in excess of 60% of the then aggregate sum of (i) the unused Commitments at such time (for so long as the Commitments are in effect) PLUS (ii) the unpaid principal amount of the Loans and participations in the L/C Obligations and Swingline Loans at such time; PROVIDED, however , that if any Lender has failed to fund any portion of the Loans or participations in the L/C Obligations or the Swingline Loans required to be funded by it hereunder, then such Lender's unused Commitments, Loans and participations shall be excluded from the calculation of the "Majority Lenders". "MATERIAL ADVERSE EFFECT" means any event, matter, condition or circumstance which (i) has or would reasonably be expected to have a material adverse effect on the business, properties, results of operations or condition (financial or otherwise) of the Borrower and its Subsidiaries taken as a whole; (ii) would materially impair the ability of the Borrower, or any other Person to perform or observe its obligations under or in respect of the Loan Documents, or (iii) affects the legality, validity, binding effect or enforceability of any of the Loan Documents or the perfection or priority of any Lien granted to the Lenders, or the Collateral Agent or the Agent for the benefit of the Lenders, under any of the Collateral Documents. "MAXIMUM INTERCOMPANY LOAN AMOUNT" means the sum of (i) $35,000,000 PLUS (ii) on each anniversary of the Closing Date, 10% of the Maximum Intercompany Loan Amount in effect immediately prior to such anniversary. "MINIMUM AMOUNT" has the meaning set forth in Section 2.06. "MULTIEMPLOYER PLAN" means a "multiemployer plan" as defined in Sections 3(37) and 4001(a)(3) of ERISA. "NET ISSUANCE PROCEEDS" means, as to any issuance or other incurrence of debt or any issuance of equity by any Person, cash proceeds received or receivable by such Person in connection therewith, net of out-of-pocket costs and expenses paid or incurred in connection therewith in favor of any Person not an Affiliate of such Person. "NET PROCEEDS" means, as to any sale, transfer or other disposition of assets ("Disposition") by a Person, proceeds in cash, checks or other cash equivalent financial instruments as and when received by such Person, net of: (a) the direct costs relating to such Disposition excluding amounts payable to such Person or any Affiliate of such Person, (b) sale, use or other transaction taxes, and income taxes, paid or reasonably expected to be payable by such Person as a direct result thereof, and (c) amounts required to be applied to repay principal, interest and prepayment premiums and penalties on Indebtedness secured by a Lien on the asset which is the subject of such Disposition. "NET PROCEEDS" shall also include proceeds paid on account of any Event of Loss, net of (i) all money actually applied or set aside within six months after the receipt of such proceeds to repair, replace or reconstruct the damaged property or property affected by the condemnation or taking, (ii) all of the costs and expenses reasonably incurred in connection with the collection of such proceeds, award or other payments, and (iii) any amounts retained by or paid to parties having superior rights to such proceeds, awards or other payments. 15. "NOTES" means the Revolving Notes, the Swingline Note and the Term Notes. "NOTICE" means a Notice of Borrowing, a Notice of Conversion or Continuation or a Notice of Prepayment. "NOTICE OF BORROWING" has the meaning set forth in Section 2.02(a). "NOTICE OF CONVERSION OR CONTINUATION" has the meaning set forth in Section 4.05(c). "NOTICE OF PREPAYMENT" has the meaning set forth in Section 5.03(d). "OBLIGATIONS" means the indebtedness, liabilities and other obligations of the Borrower and the Guarantors to the Collateral Agent, the Agent or any Lender under or in connection with the Loan Documents, including all Loans, all interest accrued thereon, all fees due under this Agreement and all other amounts payable by the Borrower to the Collateral Agent, the Agent or any Lender thereunder or in connection therewith, whether now or hereafter existing or arising, and whether due or to become due, absolute or contingent, liquidated or unliquidated, determined or undetermined. "OECD" means the Organization for Economic Cooperation and Development. "OPERATING LEASE" means, for any Person, any lease of any property of any kind by that Person as lessee which is not a Capital Lease. "ORGANIZATION DOCUMENTS" means, (a) with respect to any corporation, the certificate or articles of incorporation and the bylaws (or equivalent or comparable constitutional documents with respect to any non-U.S. jurisdiction); (b) with respect to any limited liability company, the articles of formation and operating agreement; and (c) with respect to any partnership, joint venture, trust or other form of business entity, the partnership, joint venture or other applicable agreement of formation and any agreement, instrument, filing or notice with respect thereto filed in connection with its formation with the applicable Governmental Authority in the jurisdiction of its formation, in each case as amended from time to time. "PARTICIPATION DATE" has the meaning set forth in Section 3.03(c). "PATENT AND TRADEMARK SECURITY AGREEMENT" means each Patent and Trademark Security Agreement between the Borrower or a Subsidiary Guarantor and the Collateral Agent, in substantially the form of Exhibit F. "PBGC" means the Pension Benefit Guaranty Corporation, or any successor thereto. "PENSION PLAN" means any employee pension benefit plan covered by Title IV of ERISA (other than a Multiemployer Plan) that is maintained for employees of the Borrower, any Guarantor or any ERISA Affiliate or with regard to which the Borrower, any Guarantor or an ERISA Affiliate is a contributing sponsor within the meaning of Sections 4001(a)(13) or 4069 of ERISA. 16. "PERMITTED INVESTMENTS" means any of the following Dollar denominated investments, maturing within one year from the date of acquisition, selected by the Borrower: (i) marketable direct obligations issued or unconditionally guaranteed by the United States government or issued by any agency thereof and backed by the full faith and credit of the United States; (ii) marketable direct obligations issued by any state of the United States or any political subdivision of any such state or any public instrumentality thereof and, at the time of acquisition, having the highest credit rating obtainable from either S&P or Moody's; (iii) commercial paper or corporate promissory notes bearing at the time of acquisition the highest credit rating either of S&P or Moody's issued by United States, Australian, Canadian, European or Japanese bank holding companies or industrial or financial companies (other than an Affiliate of the Borrower or any Guarantor); (iv) certificates of deposit issued by and bankers acceptances of and interest bearing deposits with any Lender, or with any United States, Australian, Canadian, European or Japanese commercial banks having capital and surplus of at least $500,000,000 or the equivalent and which issues (or the parent of which issues) commercial paper or other short term securities bearing the highest credit rating obtainable from either S&P or Moody's; and (v) money market funds organized under the laws of the United States or any state thereof that invest solely in any of the foregoing investments permitted under clauses (i), (ii), (iii) and (iv). "PERMITTED LIENS" means: (i) Liens in favor of the Lenders,or the Collateral Agent or the Agent for the benefit of the Lenders, to secure the Obligations; (ii) the existing Liens listed in Schedule 4 or incurred in connection with the extension, renewal or refinancing of the Indebtedness secured by such existing Liens, PROVIDED that any extension, renewal or replacement Lien shall be limited to the property encumbered by the existing Lien and the principal amount of the Indebtedness being extended, renewed or refinanced does not increase; (iii) Liens for taxes, fees, assessments or other governmental charges or levies, either not delinquent or being contested in good faith by appropriate proceedings and which are adequately reserved for in accordance with GAAP; (iv) Liens of materialmen, mechanics, warehousemen, artisans, carriers or employees or other like Liens (including Growers' Liens and Production Liens) arising in the ordinary course of business and securing obligations either not delinquent or being contested in good faith by appropriate proceedings which are adequately reserved for in accordance with GAAP; 17. (v) Liens consisting of deposits or pledges to secure the payment of worker's compensation, unemployment insurance or other social security benefits or obligations, or to secure the performance of bids, trade contracts, leases (other than Capital Leases), public or statutory obligations, surety or appeal bonds or other obligations of a like nature incurred in the ordinary course of business (other than for Indebtedness or any Liens arising under ERISA); (vi) easements, rights of way, servitudes or zoning or building restrictions and other minor encumbrances on real property and irregularities in the title to such property which do not in the aggregate materially impair the use or value of such property or risk the loss or forfeiture of title thereto; (vii) statutory landlord's Liens under leases to which the Borrower or any of its Subsidiaries is a party; (viii) Liens arising solely by virtue of any statutory or common law provision relating to banker's liens, rights of set-off or similar rights and remedies as to deposit accounts or other funds maintained with a creditor depository institution; PROVIDED that (i) such deposit account is not a dedicated cash collateral account and is not subject to restrictions against access by the Borrower in excess of those set forth by regulations promulgated by the FRB, and (ii) such deposit account is not intended by the Borrower or any Subsidiary to provide collateral to the depository institution; (ix) Liens securing Indebtedness incurred by the Borrower or any Subsidiary which is permitted under Section 10.04(a)(x); provided that (i) such Liens do not at any time encumber any property other than the property financed by such Indebtedness and (ii) the Indebtedness secured thereby does not exceed the cost or fair market value, whichever is lower, of the property being acquired on the date of acquisition; (x) Liens on specific tangible assets of Persons which become Subsidiaries after the date of this Agreement; PROVIDED, HOWEVER, that (A) such Liens existed at the time the respective Persons became Subsidiaries and were not created in anticipation thereof, (B) any such Lien does not by its terms cover any assets after the time such Person becomes a Subsidiary which were not covered immediately prior thereto, (C) any such Lien does not by its terms secure any Indebtedness other than Indebtedness existing immediately prior to the time such Person becomes a Subsidiary, and (D) such Indebtedness is permitted by Section 10.04(a)(x); and (xi) Liens securing the Senior Secured Notes and Senior Secured Notes Guaranties, subject to the Intercreditor and Collateral Agency Agreement. "PERMITTED PREFERRED STOCK" means preferred stock of the Borrower, subject to the following: such preferred stock shall not (a) have mandatory redemption rights, or redemption at the option of the holder, sinking fund payments, guaranteed return or exchange ability or conversions into debt instruments or any other "debt-like" features other than any mandatory rights of redemption effective not earlier than six months after the Final Maturity Date, and (b) require the payment of any dividends thereon while any Event of Default exists hereunder. 18. "PERSON" means an individual, corporation, partnership, limited liability company, joint venture, trust, unincorporated organization or any other entity of whatever nature or any Governmental Authority. "PLAN" means any employee pension benefit plan as defined in Section 3(2) of ERISA (including any Multiemployer Plan) and any employee welfare benefit plan, as defined in Section 3(1) of ERISA (including any plan providing benefits to former employees or their survivors). "PREMISES" means any and all real property, including all buildings and improvements now or hereafter located thereon and all appurtenances thereto, now or hereafter owned, leased, occupied or used by the Borrower or any of its Subsidiaries. "PRIMARY TRADEMARKS" means the following trademarks: ACACIA, CHALONE VINEYARD, GAVILAN, SAGELANDS, STATON HILLS, MISTY RIDGE and PHOENIX. "PRINCIPAL PAYMENT DATE" means a day on which the Borrower is required to make a payment of principal pursuant to Section 5.02(b). "PRODUCTION LIENS" means statutory Liens securing the right of Persons who have rendered services for the storage, protection, improvement, safekeeping, carriage, alteration, repair, harvest or crushing of any grapes or Inventory, including without limitation, artisans and service liens under California Civil Code Section 3051, thresher's liens under California Civil Code Section 3061, and harvesters liens under California Civil Code Section 3061.5. "PRO RATA SHARE" means, as to any Lender at any time, the percentage equivalent (expressed as a decimal, rounded to the ninth decimal place) at such time of (a) in the case of the Revolving Commitments or the Revolving Loans, such Lender's Revolving Commitment divided by the combined Revolving Commitments of all Lenders (or, if all Revolving Commitments have been terminated, the aggregate principal amount of such Lender's Revolving Loans PLUS the its participations in the L/C Obligations and Swingline Loans divided by the aggregate principal amount of the Revolving Loans and the participations in L/C Obligations and Swingline Loans then held by all Lenders), (b) in the case of the Term Commitments or the Term Loans, such Lender's Term Commitment divided by the combined Term Commitments of all Lenders (or, if all Term Commitments have been terminated, the aggregate principal amount of such Lender's Term Loans divided by the aggregate principal amount of Term Loans then held by all Lenders), and (c) in all other cases, such Lender's unused Commitment PLUS its outstanding Loans and participations in the L/C Obligations and Swingline Loans divided by the combined unused Commitments and the outstanding Loans and participations in L/C Obligations and Swingline Loans of all Lenders (or, if all Commitments have been terminated, the aggregate principal amount of such Lender's Loans and participations in L/C Obligations and Swingline Loans divided by the aggregate principal amount of Loans and participations in L/C Obligations and Swingline Loans then held by all Lenders). The initial Pro Rata Shares of each Lender are set forth opposite such Lender's name in SCHEDULE 1. "RABOBANK" has the meaning set forth in the introduction to this Agreement. 19. "RATE CONTRACTS" means interest rate swaps, caps, floors and collars, currency swaps, or other similar financial products designed to provide protection against fluctuations in interest, currency or exchange rates. "RECEIVABLE DEBTOR" means any Person obligated on a Receivable. "RECEIVABLES" means all rights to payment arising out of the sale or lease of goods or the performance of services in the ordinary and usual course of business, however evidenced. "REGULATION D" means Regulation D of the FRB. "REGULATORY CHANGE" has the meaning set forth in Section 6.03. "RELATED PARTY" has the meaning set forth in Section 10.04(k). "RELATED PERSON" has the meaning set forth in Section 13.04(b). "REPLACEMENT LENDER" has the meaning set forth in Section 6.07. "REQUIRED NOTICE DATE" has the meaning set forth in Section 2.07. "REQUIREMENT OF LAW" means, as to any Person, any law (statutory or common), treaty, code, decree, order, rule or regulation or determination of an arbitrator or of a Governmental Authority, in each case applicable to or binding upon the Person or any of its property or to which the Person or any of its property is subject. "RESPONSIBLE OFFICER" means, with respect to any Person, the chief executive officer, the president, the chief financial officer or the treasurer of such Person, or any other senior officer of such Person having substantially the same authority and responsibility; or, with respect to compliance with financial covenants, the chief executive officer, the chief financial officer or the treasurer of any such Person, or any other senior officer of such Person involved principally in the financial administration or controllership function of such Person and having substantially the same authority and responsibility. "REVOLVING COMMITMENT" means, when used with reference to any Lender at the time any determination thereof is to be made, the amount set forth opposite the name of such Lender as its "Revolving Commitment" on Schedule 1, as from time to time reduced pursuant to Section 5.01, or, where the context so requires, the obligation of such Lender to make Revolving Loans up to such amount on the terms and conditions set forth in this Agreement. The initial aggregate Revolving Commitments of all the Lenders shall be $55,000,000, as the same may from time to time be reduced pursuant to Section 5.01. "REVOLVING EXPIRY DATE" means April 19, 2005. "REVOLVING LOAN" has the meaning set forth in Section 2.01(a). "REVOLVING NOTE" means a Promissory Note of the Borrower payable to the order of a Lender, in substantially the form of Exhibit G. 20. "SEC" means the Securities and Exchange Commission, or any successor thereto. "SECURITY AGREEMENT" means the Security Agreement among the Borrower and the Subsidiaries party thereto in favor of the Collateral Agent for the benefit of the Agent, the Lenders and the Senior Noteholders, in substantially the form of Exhibit H-1 (or in substantially the form of Exhibit H-2, in the case of Edna Valley Vineyard). "SENIOR NOTEHOLDERS" means the noteholders from time to time holding one or more of the Senior Secured Notes and in whose name such Senior Secured Note(s) are registered in the register maintained by the Borrower pursuant to the Senior Secured Note Documents. "SENIOR SECURED NOTE DOCUMENTS" means the note purchase agreement, documents and agreements evidencing the Senior Secured Notes, including all deeds of trust, mortgages, security agreements and other documents and agreements purporting to grant a Lien on the assets of the Borrower or any Subsidiary or any other Person to secure the obligations owing by the Borrower or any other Person under the Senior Secured Notes and Senior Secured Notes Guaranties. "SENIOR SECURED NOTES" means (a) the Borrower's $5,000,000 Adjustable Rate Senior Guaranteed Notes, Series A, Due September 15, 2010; (b) the Borrower's $10,000,000 Adjustable Rate Senior Guaranteed Notes, Series B, Due September 15, 2010; and (c) the Borrower's $15,000,000 Adjustable Rate Senior Guaranteed Notes, Series C, Due September 15, 2010, as amended and restated concurrently herewith. "SENIOR SECURED NOTES GUARANTIES" means the Subsidiary Guarantee Agreements entered into by the Subsidiary Guarantors in favor of the Senior Noteholders to guaranty the Borrower's obligations under the Senior Secured Notes and the other Senior Secured Note Documents. "SHW INTERCOMPANY LOAN AMOUNT" means the sum of (i) $8,000,000 plus (ii) on each anniversary of the Closing Date, 10% of the SHW Intercompany Loan Amount in effect immediately prior to such anniversary. "SOLVENT" means, as to any Person at any time, that (i) the fair value of the property of such Person is greater than the amount of such Person's liabilities (including disputed, contingent and unliquidated liabilities) as such value is established and liabilities evaluated for purposes of Section 101(32) of the Bankruptcy Code; (ii) the present fair saleable value of the property of such Person is not less than the amount that will be required to pay the probable liability of such Person on its debts as they become absolute and matured; (iii) such Person is able to realize upon its property and pay its debts and other liabilities (including disputed, contingent and unliquidated liabilities) as they mature in the normal course of business; (iv) such Person does not intend to, and does not believe that it will, incur debts or liabilities beyond such Person's ability to pay as such debts and liabilities mature; and (v) such Person is not engaged in business or a transaction, and is not about to engage in business or a transaction, for which such Person's property would constitute unreasonably small capital. "SPECIFIED ASSETS" means the assets of the Borrower and its Subsidiaries identified on Schedule 7 hereto which are being held for sale. 21. "SPECIFIED SWAP CONTRACT" means any Rate Contract made or entered into at any time, or in effect at any time (whether heretofore or hereafter), whether directly or indirectly, and whether as a result of assignment or transfer or otherwise, between the Borrower and any Swap Provider which Rate Contract is or was intended by the Borrower to have been entered into, in part or entirely, for purposes of mitigating interest rate or currency exchange risk relating to any Loan (which intent shall conclusively be deemed to exist if the Borrower so represents to the Swap Provider in writing). "SUBORDINATED DEBT" means any Indebtedness of the Borrower or any Subsidiary incurred after the date hereof in accordance with Section 10.04(a)(xi). "SUBSIDIARY" means any corporation, association, partnership, joint venture or other business entity of which more than 50% of the voting stock or other equity interest is owned directly or indirectly by any Person or one or more of the other Subsidiaries of such Person or a combination thereof. "SUBSIDIARY GUARANTOR" means each of Edna Valley Vineyard, Canoe Ridge Vineyard L.L.C., Canoe Ridge Winery, Inc., SHW Equity Co., Staton Hills Winery Company Limited and each other Subsidiary that becomes party to a Guaranty. "SWAP PROVIDER" means any Lender, or any Affiliate of any Lender, that is at the time of determination party to a Rate Contract with the Borrower. "SWAP TERMINATION VALUE" means, in respect of any one or more Rate Contracts, after taking into account the effect of any legally enforceable netting agreement relating to such Rate Contracts, (i) for any date on or after the date such Rate Contracts have been closed out and termination value(s) determined in accordance therewith, such termination value(s), and (ii) for any date prior to the date referenced in clause (a) the amount(s) determined as the mark-to-market value(s) for such Rate Contracts, as determined by the Borrower based upon one or more mid-market or other readily available quotations provided by any recognized dealer in such Rate Contracts (which may include any Lender). "SWINGLINE COMMITMENT" has the meaning specified in subsection 2.01(c). "SWINGLINE LENDER" has the meaning specified in the introduction to this Agreement. "SWINGLINE LOAN" has the meaning specified in subsection 2.01(c). "SWINGLINE NOTE" means a Promissory Note of the Borrower payable to the order of the Swingline Lender, in substantially the form of Exhibit I. "SYNTHETIC LEASE OBLIGATION" means the monetary obligation of a Person under (a) a so-called synthetic, off-balance sheet or tax retention lease, or (b) an agreement for the use or possession of property creating obligations that do not appear on the balance sheet of such Person but which, upon the insolvency or bankruptcy of such Person, would be characterized as the indebtedness of such Person (without regard to accounting treatment). 22. "TAXES" has the meaning set forth in Section 7.03(a). "TERM COMMITMENT" means, when used with reference to any Lender at the time any determination thereof is to be made, the amount set forth opposite the name of such Lender as its "Term Commitment" on Schedule 1 or, where the context so requires, the obligation of such Lender to make a Term Loan up to such amount on the terms and conditions set forth in this Agreement. The initial aggregate Term Commitments of all the Lenders shall be $17,500,000. "TERMINATION EVENT" means any of the following: (i) with respect to a Pension Plan, a reportable event described in Section 4043 of ERISA and the regulations issued thereunder (other than a reportable event not subject to the provisions for 30-day notice to the PBGC under such regulations); (ii) the withdrawal of the Borrower,any Guarantor or an ERISA Affiliate from a Pension Plan during a plan year in which the withdrawing employer was a "substantial employer" as defined in Section 4001(a)(2) or 4062(e) of ERISA; (iii) the taking of any actions (including the filing of a notice of intent to terminate) by the Borrower, any Guarantor, an ERISA Affiliate, the PBGC, a Plan Administrator, or any other Person to terminate a Pension Plan or the treatment of a Plan amendment as a termination of a Pension Plan under Section 4041 of ERISA; (iv) any other event or condition which might constitute grounds under Section 4042 of ERISA for the termination of, or the appointment of a trustee to administer, any Pension Plan; or (v) the complete or partial withdrawal of the Borrower, any Guarantor or an ERISA Affiliate from a Multiemployer Plan. "TERM LOAN" has the meaning set forth in Section 2.01(b), and shall include the additional Term Loans, if any, made pursuant to Section 2.01(d). "TERM NOTE" means a Promissory Note of the Borrower payable to the order of a Lender, in substantially the form of Exhibit J. "UCC" means the Uniform Commercial Code of the jurisdiction the law of which governs the Loan Document in which such term is used or the attachment, perfection or priority of the Lien on any Collateral. "UNFUNDED ACCRUED BENEFITS" means the excess of a Pension Plan's accrued benefits, as defined in Section 3(23) of ERISA, over the current value of that Plan's assets, as defined in Section 3(26) of ERISA. "UPDATE CERTIFICATE" means a certificate of a Responsible Officer of the Borrower in substantially the form of Exhibit N, with such changes thereto as the Agent or any Lender may from time to time reasonably request. 23. "WINE BOTTLING INVENTORY" means Borrower's bottles, capsules, corks and other supplies used in its wine production, bottling and packaging. "WINE DIVIDEND CREDITS" means annual credits provided by the Borrower to shareholders owning 100 or more shares of the Borrower's common stock, which credits may be applied by each such shareholder, for a period not to exceed one year following such shareholder's receipt of such credits, towards up to 50% of the purchase price of mail-order or other direct purchases of wine from the Borrower. SECTION 1.02 ACCOUNTING PRINCIPLES. (a) ACCOUNTING TERMS. Unless otherwise defined or the context otherwise requires, all accounting terms not expressly defined herein shall be construed, and all accounting determinations and computations required under the Loan Documents shall be made, in accordance with GAAP, consistently applied. (b) GAAP CHANGES. If GAAP shall have been modified after the Closing Date and the application of such modified GAAP shall have a material effect on any financial computations hereunder (including the computations required for the purpose of determining compliance with the covenants set forth in Section 10.02), then, at the request of the Agent or the Majority Lenders, such computations shall be made and the financial statements, certificates and reports due hereunder shall be prepared, and all accounting terms not otherwise defined herein shall be construed, in accordance with GAAP as in effect prior to such modification, unless and until the Majority Lenders and the Borrower shall have agreed upon the terms of the application of such modified GAAP. (c) "FISCAL YEAR" AND "FISCAL QUARTER". References herein to "fiscal year" and "fiscal quarter" refer to such fiscal periods of the Borrower. SECTION 1.03 INTERPRETATION. In the Loan Documents, except to the extent the context otherwise requires: (i) Any reference to an Article, a Section, a Schedule or an Exhibit is a reference to an article or section thereof, or a schedule or an exhibit thereto, respectively, and to a subsection or a clause is, unless otherwise stated, a reference to a subsection or a clause of the Section or subsection in which the reference appears. (ii) The words "hereof," "herein," "hereto," "hereunder" and the like mean and refer to this Agreement or any other Loan Document as a whole and not merely to the specific Article, Section, subsection, paragraph or clause in which the respective word appears. (iii) The meaning of defined terms shall be equally applicable to both the singular and plural forms of the terms defined. (iv) The words "including," "includes" and "include" shall be deemed to be followed by the words "without limitation." 24. (v) References to agreements and other contractual instruments shall be deemed to include all subsequent amendments and other modifications thereto, but only to the extent such amendments and other modifications are not prohibited by the terms of the Loan Documents. (vi) References to statutes or regulations are to be construed as including all statutory and regulatory provisions consolidating, amending or replacing the statute or regulation referred to. (vii) Any table of contents, captions and headings are for convenience of reference only and shall not affect the construction of this Agreement or any other Loan Document. (viii) In the computation of periods of time from a specified date to a later specified date, the word "from" means "from and including"; the words "to" and "until" each mean "to but excluding"; and the word "through" means "to and including." (ix) The use of a word of any gender shall include each of the masculine, feminine and neuter genders. (x) This Agreement and the other Loan Documents are the result of negotiations among the Agent, the Borrower and the other parties, have been reviewed by counsel to the Agent, the Borrower and such other parties, and are the products of all parties. Accordingly, they shall not be construed against the Lenders or the Agent merely because of the Agent's or Lenders' involvement in their preparation. ARTICLE II THE LOANS SECTION 2.01 THE LOANS. (a) REVOLVING LOANS. Each Lender severally agrees, on the terms and conditions set forth in this Agreement, to make revolving loans (each a "Revolving Loan" and, collectively, the "Revolving Loans") to the Borrower from time to time on any Business Day during the period from the Closing Date until the Revolving Expiry Date, in an aggregate principal amount up to but not exceeding at any time outstanding such Lender's Revolving Commitment; PROVIDED, that (i) the Effective Amount of all Revolving Loans PLUS the Effective Amount of all Swingline Loans PLUS the Effective Amount of all L/C Obligations shall not exceed the aggregate Revolving Commitments and (ii) the Effective Amount of all Revolving Loans PLUS the Effective Amount of all Swingline Loans PLUS the Effective Amount of all L/C Obligations shall not exceed the Borrowing Base then in effect; and PROVIDED FURTHER, that the Effective Amount of the Revolving Loans of any Lender PLUS the participation of such Lender in the Effective Amount of all Swingline Loans and L/C Obligations shall not exceed such Lender's Revolving Commitment. Within the foregoing limits and subject to the other terms and conditions hereof, during such period the Borrower may borrow, repay the Revolving Loans in whole or in part, and reborrow, all in accordance with the terms and conditions hereof. 25. (b) TERM LOANS. Each Lender severally agrees, on the terms and conditions set forth in this Agreement, to make a term loan (each a "Term Loan" and, collectively, the "Term Loans") to the Borrower on the Closing Date, in a principal amount up to but not exceeding such Lender's Term Commitment. Any amount of the Term Loans repaid may not be reborrowed. (c) SWINGLINE LOANS. The Swingline Lender agrees, on the terms and conditions set forth in this Agreement, to make a portion of the Revolving Commitment available to the Borrower by making swingline loans denominated in Dollars (individually, a "Swingline Loan", and, collectively, the "Swingline Loans") to the Borrower on any Business Day during the period from the Closing Date to the Revolving Expiry Date in an aggregate principal amount at any one time outstanding not to exceed $5,000,000, notwithstanding the fact that such Swingline Loans, when aggregated with any other Credit Extensions made by or participated in by the Swingline Lender, may exceed the Swingline Lender's Revolving Commitment (the amount of such commitment of the Swingline Lender to make Swingline Loans to the Company pursuant to this subsection 2.01(c), as the same shall be reduced pursuant to Section 5.01, the Swingline Lender's "Swingline Commitment"); PROVIDED that at no time shall (i) the sum of the Effective Amount of all Swingline Loans PLUS the Effective Amount of all Revolving Loans PLUS the Effective Amount of all L/C Obligations exceed the combined Revolving Commitments, or (ii) the Effective Amount of all Swingline Loans exceed the Swingline Commitment. Additionally, no more than one Swingline Loan may be outstanding at any one time, and all Swingline Loans shall at all times be Base Rate Loans or accrue interest at such other rate as may be agreed to by the Swingline Lender and the Borrower. Within the foregoing limits, and subject to the other terms and conditions hereof, the Borrower may borrow, repay the Swingline Loans in whole or in part, and reborrow, all in accordance with the terms and conditions hereof. (d) ADDITIONAL TERM LOANS. Each Lender severally agrees, on the terms and conditions set forth in this Agreement, to make an additional Term Loan to the Borrower on or prior to April 30, 2002. The obligation of each Lender to make such additional Term Loan shall be within its sole and absolute discretion and shall be subject to the following: (i) the Agent shall have received by no later than April 15, 2002, a written appraisal report in respect of the fair market value of the Hewitt Ranch Property prepared by an ARA or MAI certified appraiser (the "Hewitt Appraisal"); and (ii) the appraised fair market value of the Hewitt Ranch Property set forth in the Hewitt Appraisal shall be greater than $11,600,000. If the conditions set forth in the preceding clauses (i) and (ii) are satisfied, then the Borrower may request additional Term Loans in an aggregate amount not to exceed the lesser of (A) 70% of the difference between the appraised fair market value of the Hewitt Ranch Property set forth in the Appraisal MINUS $11,600,000 and (B) $2,500,000. Any amount of the additional Term Loans repaid may not be reborrowed. SECTION 2.02 BORROWING PROCEDURE - REVOLVING LOANS AND TERM LOANS. (a) NOTICE TO THE AGENT. Each Borrowing of Revolving Loans or Term Loans shall be made on a Business Day upon written or telephonic notice (in the latter case to be confirmed promptly in writing) from the Borrower to the Agent, which notice shall be received by the Agent not later than 1:00 p.m. (New York time) on the Required Notice Date. Each such 26. notice, except as provided in Sections 6.01 and 6.04, shall be irrevocable and binding on the Borrower, shall be in substantially the form of Exhibit K (a "Notice of Borrowing") and shall specify whether the Borrowing consists of Base Rate Loans or Eurodollar Rate Loans and the other information required thereby. Notwithstanding the foregoing, the Borrower may give the Agent standing instructions in writing to make a Swingline Loan on the date any interest is due hereunder, in the amount of such interest, PROVIDED that the making of the Swingline Loan would otherwise be permissible under Section 2.01(c) and Section 8.02, and prior to the rescission in writing by the Borrower of such standing instructions, no further notice shall be necessary under this Section 2.02 with respect to Borrowings of Swingline Loans to pay accrued and unpaid interest owing hereunder. (b) NOTICE TO THE LENDERS. The Agent shall give each Lender prompt notice by telephone (confirmed promptly in writing) or by facsimile of each Borrowing of Revolving Loans or Term Loans, specifying the information contained in the Borrower's Notice and such Lender's Pro Rata Share of the Borrowing. On the date of each such Borrowing, each Lender shall make available such Lender's Pro Rata Share of such Borrowing, in same day or immediately available funds, to the Agent for the Agent's Account, not later than 3:00 p.m. (New York time). Upon fulfillment of the applicable conditions set forth in Article VIII and after receipt by the Agent of any such funds, and unless other payment instructions are provided by the Borrower, the Agent shall make such funds available to the Borrower by crediting the Borrower's Account with same day or immediately available funds on such Borrowing date. (c) NON-RECEIPT OF FUNDS. Unless the Agent shall have received notice from a Lender prior to the date of any Borrowing of Revolving Loans or Term Loans that such Lender shall not make available to the Agent such Lender's Pro Rata Share of such Borrowing, the Agent may assume that such Lender has made such portion available to the Agent on the date of such Borrowing in accordance with Section 2.02(b) and the Agent may, in reliance upon such assumption, make available to the Borrower on such date a corresponding amount. If and to the extent such Lender shall not have so made such Pro Rata Share available to the Agent, and the Agent in such circumstances shall have made available to the Borrower such amount, such Lender agrees to repay to the Agent forthwith on demand such corresponding amount together with interest thereon, for each day from the date such amount is made available to the Borrower until the date such amount is repaid to the Agent, at the Federal Funds Rate. If such Lender shall repay to the Agent such corresponding amount, such amount so repaid shall constitute such Lender's Loan as part of such Borrowing for purposes of this Agreement. If such amount is not made available by such Lender to the Agent on the Business Day following the Borrowing date, the Agent shall notify the Borrower of such failure to fund and, upon demand by the Agent, the Borrower shall pay such amount to the Agent for the Agent's Account, together with interest thereon for each day elapsed since the date of such Borrowing, at a rate per annum equal to the interest rate applicable at the time to the Loans comprising such Borrowing. SECTION 2.03 BORROWING PROCEDURE--SWINGLINE LOANS. (a) NOTICE TO THE AGENT. The Borrower shall provide the Agent irrevocable written notice (including notice via facsimile confirmed immediately by a telephone call) in the form of a Notice of Borrowing of any Swingline Loan requested hereunder (which notice must be received by the Agent prior to 1:00 p.m. (New York time) on the requested Borrowing date) 27. specifying (i) the amount to be borrowed, which shall be in a Minimum Amount (unless otherwise agreed by the Swingline Lender), and (ii) the requested Borrowing date, which shall be a Business Day. Unless the Swingline Lender has received notice prior to 2:00 p.m. (New York time) on such Borrowing date from the Agent (including at the request of any Lender) (A) directing the Swingline Lender not to make the requested Swingline Loan as a result of the limitations set forth in the proviso set forth in the first sentence of subsection 2.01(a); or (B) that one or more conditions specified in Article VIII are not then satisfied; then, subject to the terms and conditions hereof, the Swingline Lender will, not later than 3:00 p.m. (New York time) on the Borrowing date specified in such Notice of Borrowing, make the amount of its Swingline Loan available to the Borrower by crediting the Borrower's Account with same day or immediately available funds on such Borrowing date. (b) PARTICIPATIONS IN SWINGLINE LOANS.If: (1) any Swingline Loan shall remain outstanding at 4:00 p.m. (New York time) on the Business Day immediately prior to the date on which such Swingline Loan is due and by such time on such Business Day the Agent shall have received neither: (A) a Notice of Borrowing delivered pursuant to Section 2.02 requesting that Revolving Loans be made pursuant to subsection 2.01 on such due date in an amount at least equal to the aggregate principal amount of such Swingline Loan; nor (B) any other notice indicating the Borrower's intent to repay such Swingline Loan with funds obtained from other sources; or (2) any Swingline Loans shall remain outstanding during the existence of a Default or Event of Default and the Swingline Lender shall in its sole discretion notify the Agent that the Swingline Lender desires that such Swingline Loans be converted into Revolving Loans; THEN the Agent shall be deemed to have received a Notice of Borrowing from the Borrower pursuant to Section 2.02 requesting that Base Rate Loans be made pursuant to subsection 2.01(a) on such due date (in the case of the circumstances described in clause (1) above) or on the first Business Day subsequent to the date of such notice from the Swingline Lender (in the case of the circumstances described in clause (2) above) in an amount equal to the aggregate amount of such Swingline Loans, and the procedures set forth in subsections 2.02(b) shall be followed in making such Base Rate Loans; PROVIDED, that such Base Rate Loans shall be made notwithstanding the Borrower's failure to comply with Section 8.02; and PROVIDED, FURTHER, that if a Borrowing of Revolving Loans becomes legally impracticable and if so required by the Swingline Lender at the time such Revolving Loans are required to be made by the Lenders in accordance with this subsection 2.03(c), each Lender agrees that in lieu of making Revolving Loans as described in this subsection 2.03(c), such Lender shall purchase a participation from the Swingline Lender in the applicable Swingline Loans in an amount equal to such Lender's Pro Rata Share of such Swingline Loans, and the procedures set forth in subsections 2.02(b) shall be followed in connection with the purchases of such participations. Upon such purchases of participations the prepayment requirements of this subsection 2.03(c) shall be deemed waived with respect to such Swingline Loans. If any Swingline Loan shall remain outstanding in lieu of a Borrowing of Revolving Loans as provided above, interest on such Swingline Loan shall be due and payable on demand and shall accrue at the rate then applicable to Base Rate Loans. The proceeds of such Base Rate Loans, or participations purchased, shall be applied to repay such Swingline Loans. A 28. copy of each notice given by the Agent to the Lenders pursuant to this subsection 2.03(c) with respect to the making of Revolving Loans, or the purchases of participations, shall be promptly delivered by the Agent to the Borrower. Each Lender's obligation in accordance with this Agreement to make the Revolving Loans, or purchase the participations, as contemplated by this subsection 2.03(c), shall be absolute and unconditional and shall not be affected by any circumstance, including (1) any set-off, counterclaim, recoupment, defense or other right which such Lender may have against the Swingline Lender, the Borrower or any other Person for any reason whatsoever; (2) the occurrence or continuance of a Default, an Event of Default or a Material Adverse Effect; or (3) any other circumstance, happening or event whatsoever, whether or not similar to any of the foregoing. SECTION 2.04 LENDING OFFICES. The Loans made by each Lender may be made from and maintained at such offices of such Lender (each a "Lending Office") as such Lender may from time to time designate (whether or not such office is specified on Schedule 2). A Lender shall not elect a Lending Office (other than that set forth on Schedule 2) that, at the time of making such election, increases the amounts which would have been payable by the Borrower to such Lender under this Agreement in the absence of such election. With respect to Eurodollar Rate Loans made from and maintained at any Lender's non-U.S. offices, the obligation of the Borrower to repay such Eurodollar Rate Loans shall nevertheless be to such Lender and shall, for all purposes of this Agreement (including for purposes of the definition of the term "Majority Lenders") be deemed made or maintained by it, for the account of any such office; PROVIDED that Borrower shall not be required to pay any increased amounts that would not have been payable to any such Lender absent such election. SECTION 2.05 EVIDENCE OF INDEBTEDNESS. The Loans made by each Lender shall be evidenced by one or more loan accounts maintained by such Lender in accordance with its usual practices. The loan accounts maintained by the Agent and each such Lender shall be rebuttable presumptive evidence of the amount of the Loans made by such Lender to the Borrower and the interest and payments thereon. Any failure so to record or any error in doing so shall not, however, limit or otherwise affect the obligation of the Borrower hereunder to pay any amount owing with respect to the Loans. At the request of any Lender, (i) as additional evidence of the Indebtedness of the Borrower to such Lender resulting from the Revolving Loans made by such Lender, the Borrower shall execute and deliver for account of such Lender pursuant to Article VIII a Revolving Note, dated the Closing Date, setting forth such Lender's Revolving Commitment as the maximum principal amount thereof, and (ii) as additional evidence of the Indebtedness of the Borrower to such Lender resulting from the Term Loan made by such Lender, the Borrower shall execute and deliver for account of such Lender pursuant to Article VIII a Term Note, dated the Closing Date, in the principal amount of the Term Loan made by such Lender on the Closing Date. At the request of the Swingline Lender, as additional evidence of the Indebtedness of the Borrower to the Swingline Lender resulting from the Swingline Loans made by the Swingline Lender, the Borrower shall execute and deliver for the account of the Swingline Lender pursuant to Article VIII a Swingline Note, dated the Closing Date, setting forth the Swingline Lender's Swingline Commitment as the maximum principal amount thereof. At the request of any Lender that makes an additional Term Loan pursuant to Section 2.01(d), as additional evidence of the Indebtedness of the Borrower to such Lender resulting from the additional Term Loan made by such Lender, the Borrower shall execute and deliver for the account of such Lender an additional Term Note, dated the date of 29. such additional Term Loan, in the principal amount of the additional Term Loan made by such Lender. SECTION 2.06 MINIMUM AMOUNTS. Any Borrowing, conversion, continuation, Commitment reduction or prepayment of Revolving Loans or Term Loans hereunder shall be in an aggregate amount determined as follows (each such specified amount a "Minimum Amount"): (i) any Borrowing or partial prepayment of Base Rate Loans (other than Swingline Loans) shall be in the amount of $1,000,000 or a greater amount which is an integral multiple of $100,000; (ii) any Borrowing, continuation or partial prepayment of, or conversion into, Eurodollar Rate Loans shall be in the amount of $1,000,000 or a greater amount which is an integral multiple of $100,000; (iii) any Borrowing or partial prepayment of Swingline Loans shall be in the minimum amount of $100,000 or a greater amount which is an integral multiple of $10,000; and (iv) any partial Commitment reduction under Section 5.01(a) shall be in the amount of $1,000,000 or a greater amount which is an integral multiple of $100,000. SECTION 2.07 REQUIRED NOTICE. Any Notice hereunder shall be given not later than the date determined as follows (each such specified date a "Required Notice Date"): (i) any Notice with respect to a Borrowing of, or conversion into, Base Rate Loans (other than Swingline Loans) shall be given at least one Business Day prior to the date of the proposed Borrowing or conversion; (ii) any Notice with respect to any Borrowing or continuation of, or conversion into, Eurodollar Rate Loans shall be given at least three Eurodollar Business Days prior to the date of the proposed Borrowing, conversion or continuation; (iii) any Notice with respect to a Borrowing or full or partial prepayment of Swingline Loans shall be given not later than the date of the proposed Borrowing or prepayment; (iv) any Notice with respect to any prepayment under Section 5.03(a) (other than with respect to Swingline Loans) or Commitment reduction under Section 5.01(a) shall, except as otherwise provided in Section 5.03(b), be given at least three Business Days prior to the proposed prepayment or reduction date; (v) any notice with respect to the issuance of any Letter of Credit shall, except to the extent the Issuing Lender may agree in a particular instance to a shorter notice period in its sole and absolute discretion, be given at least two Business Days prior to the proposed issuance date; and (vi) any notice with respect to the amendment or renewal of any Letter of Credit shall, except to the extent the Issuing Lender may agree in a particular instance to a shorter notice period in its sole and absolute discretion, be given at least two Business Days prior to the proposed amendment or renewal date. ARTICLE III THE LETTERS OF CREDIT SECTION 3.01 THE LETTER OF CREDIT SUBFACILITY. (a) LETTERS OF CREDIT. On the terms and conditions hereinafter set forth, (i) the Issuing Lender hereby agrees (A) from time to time on any Business Day during the period from the Closing Date to the Revolving Expiry Date to issue Letters of Credit for the account of the Borrower in accordance with Section 3.02(a), and to amend or renew Letters of Credit previously issued by it, in accordance with subsections 3.02(c) and 3.02(d), in an aggregate amount not to exceed at any time $5,000,000 (the "L/C Commitment"), and (B) to honor drafts under the 30. Letters of Credit; and (ii) the Lenders severally agree to participate in Letters of Credit issued for the account of the Borrower; PROVIDED, that the Issuing Lender shall not be obligated to issue any Letter of Credit if (1) the Effective Amount of all L/C Obligations PLUS the Effective Amount of all Revolving Loans PLUS the Effective Amount of all Swingline Loans shall exceed the aggregate Revolving Commitments, (2) the participation of any Lender in the Effective Amount of all L/C Obligations PLUS the participation of such Lender in the Effective Amount of all Swingline Loans PLUS the Effective Amount of the Revolving Loans of such Lender shall exceed such Lender's Revolving Commitment, (3) the Effective Amount of L/C Obligations shall exceed the L/C Commitment or (4) the Effective Amount of all L/C Obligations PLUS the Effective Amount of all Revolving Loans PLUS the Effective Amount of all Swingline Loans shall exceed the Borrowing Base then in effect. Within the foregoing limits, and subject to the other terms and conditions hereof, the Borrower's ability to obtain Letters of Credit shall be fully revolving, and, accordingly, the Borrower may, during the foregoing period, obtain Letters of Credit to replace Letters of Credit which have expired or which have been drawn upon and reimbursed. (b) CONDITIONS TO ISSUANCE. The Issuing Lender shall be under no obligation to issue, amend or reinstate any Letter of Credit if: (i) any order, judgment or decree of any Governmental Authority or arbitrator shall by its terms purport to enjoin or restrain the Issuing Lender from issuing, amending or reinstating such Letter of Credit, or any law, rule or regulation applicable to the Issuing Lender or any request, guideline or directive (whether or not having the force of law) from any Governmental Authority with jurisdiction over the Issuing Lender shall prohibit, or request that the Issuing Lender refrain from, the issuance, amendment or reinstatement of letters of credit generally or such Letter of Credit in particular or shall impose upon the Issuing Lender with respect to such Letter of Credit any restriction, reserve or capital requirement (for which the Issuing Lender is not otherwise compensated) not in effect on the Closing Date, or shall impose upon the Issuing Lender any unreimbursed loss, cost or expense which was not applicable on the Closing Date and which the Issuing Lender in good faith deems material to it; (ii) the Issuing Lender has received written notice from any Lender, the Agent or the Borrower, at least one Business Day prior to the requested date of issuance, amendment or reinstatement of such Letter of Credit, that one or more of the applicable conditions contained in Article VIII is not then satisfied; (iii) the expiry date of any requested Letter of Credit is (A) more than one year after the date of issuance, unless the Majority Lenders have approved such expiry date in writing, PROVIDED that a Letter of Credit may state that the expiry date thereof may be extended for an additional term as shall be satisfactory to the Issuing Lender (either upon prior notice or automatically) so long as the next succeeding additional term at any time is not more than one year; or (B) after the Revolving Expiry Date, unless all of the Lenders have approved such expiry date in writing and such Letter of Credit is fully cash collateralized; (iv) any requested Letter of Credit does not provide for drafts, or is not otherwise in form and substance acceptable to the Issuing Lender, or the issuance, amendment or renewal of a Letter of Credit shall violate any applicable policies of the Issuing Lender; or 31. (v) such Letter of Credit is denominated in a currency other than dollars. SECTION 3.02 ISSUANCE, AMENDMENT AND RENEWAL OF LETTERS OF CREDIT. (a) NOTICE TO ISSUING LENDER OF ISSUANCE REQUEST. Each Letter of Credit shall be issued upon the irrevocable written request of the Borrower received by the Issuing Lender (with a copy sent by the Borrower to the Agent) not later than the Required Notice Date. Each such request for issuance of a Letter of Credit shall be in writing, in the form of an L/C Application, and shall specify in form and detail satisfactory to the Issuing Lender: (i) the proposed date of issuance of the Letter of Credit (which shall be a Business Day); (ii) the face amount of the Letter of Credit; (iii) the expiry date of the Letter of Credit; (iv) the name and address of the beneficiary thereof; (v) the documents to be presented by the beneficiary of the Letter of Credit in case of any drawing thereunder; (vi) the full text of any certificate to be presented by the beneficiary in case of any drawing thereunder; and (vii) such other matters as the Issuing Lender may require. (b) ISSUANCE OF LETTERS OF CREDIT. At least two Business Days prior to the issuance of any Letter of Credit or any amendment or renewal of any Letter of Credit, the Issuing Lender shall confirm with the Agent (by telephone or in writing) that the Agent has received a copy of the L/C Application or L/C Amendment Application from the Borrower and, if not, the Issuing Lender will provide the Agent with a copy thereof. Unless the Issuing Lender has received notice on or before the Business Day immediately preceding the date the Issuing Lender is to issue, amend or renew a requested Letter of Credit from the Agent (i) directing the Issuing Lender not to issue, amend or renew such Letter of Credit because such issuance, amendment or renewal is not then permitted under Section 3.01(a) as a result of the limitations set forth in clauses (1) through (4) thereof or Section 3.01(b); or (ii) that one or more conditions specified in Article VIII are not then satisfied; then, subject to the terms and conditions hereof, the Issuing Lender shall, on the requested date, issue a Letter of Credit for the account of the Borrower or amend or renew a Letter of Credit, as the case may be, in accordance with the Issuing Lender's usual and customary business practices. (c) NOTICE TO ISSUING LENDER OF AMENDMENT REQUEST. >From time to time while a Letter of Credit is outstanding and prior to the Revolving Expiry Date, the Issuing Lender shall, upon the written request of the Borrower received by the Issuing Lender (with a copy sent by the Borrower to the Agent) not later than the Required Notice Date, amend any Letter of Credit issued by it. Each such request for amendment of a Letter of Credit shall be made in writing, in the form of an L/C Amendment Application, and shall specify in form and detail satisfactory to the Issuing Lender: (i) the Letter of Credit to be amended; (ii) the proposed date of amendment of the Letter of Credit (which shall be a Business Day); (iii) the nature of the proposed amendment; and (iv) such other matters as the Issuing Lender may require. The Issuing Lender shall be under no obligation to amend any Letter of Credit, and shall not permit the amendment of a Letter of Credit, if: (A) the Issuing Lender would have no obligation at such time to issue such Letter of Credit in its amended form under the terms of this Agreement; or (B) the beneficiary of any such Letter of Credit does not accept the proposed amendment to the Letter of Credit. 32. (d) NOTICE TO ISSUING LENDER OF RENEWAL REQUEST. The Issuing Lender and the Lenders agree that, while a Letter of Credit is outstanding and prior to the Revolving Expiry Date, at the option of the Borrower and upon the written request of the Borrower received by the Issuing Lender (with a copy sent by the Borrower to the Agent) not later than the Required Notice Date, the Issuing Lender shall be entitled to authorize the automatic renewal of any Letter of Credit issued by it. Each such request for renewal of a Letter of Credit shall be made in writing, in the form of an L/C Amendment Application, and shall specify in form and detail satisfactory to the Issuing Lender: (i) the Letter of Credit to be renewed; (ii) the proposed date of notification of renewal of the Letter of Credit (which shall be a Business Day); (iii) the revised expiry date of the Letter of Credit; and (iv) such other matters as the Issuing Lender may require. The Issuing Lender shall be under no obligation so to renew any Letter of Credit, and shall not permit any renewal (including any automatic renewal of a Letter of Credit), if: (A) the Issuing Lender would have no obligation at such time to issue or amend such Letter of Credit in its renewed form under the terms of this Agreement; or (B) the beneficiary of any such Letter of Credit does not accept the proposed renewal of the Letter of Credit. If any outstanding Letter of Credit shall provide that it shall be automatically renewed unless the beneficiary thereof receives notice from the Issuing Lender that such Letter of Credit shall not be renewed, and if at the time of renewal the Issuing Lender would be entitled to authorize the automatic renewal of such Letter of Credit in accordance with this subsection (d) upon the request of the Borrower but the Issuing Lender shall not have received any L/C Amendment Application from the Borrower with respect to such renewal or other written direction by the Borrower with respect thereto, the Issuing Lender shall nonetheless be permitted to allow such Letter of Credit to renew, and the Borrower and the Lenders hereby authorize such renewal, and, accordingly, the Issuing Lender shall be deemed to have received an L/C Amendment Application from the Borrower requesting such renewal. (e) EXPIRY OF LETTERS OF CREDIT. The Issuing Lender may, at its election (or shall, when required by the Agent at the direction of the Majority Lenders), deliver any notices of termination or other communications to any Letter of Credit beneficiary or transferee, or take any other action as necessary or appropriate, at any time and from time to time, in order to cause the expiry date of such Letter of Credit to be a date not later than the Revolving Expiry Date, unless such later date has been previously approved by the Agent and all the Lenders in writing and such Letter of Credit is fully cash collateralized. (f) CONFLICTS WITH L/C-RELATED DOCUMENTS. This Agreement shall control in the event of any conflict with any L/C-Related Document (other than any Letter of Credit). (g) DELIVERY OF COPIES OF LETTERS OF CREDIT. The Issuing Lender shall also deliver to the Agent, concurrently with or promptly following its delivery of a Letter of Credit, or amendment to or renewal of a Letter of Credit, to an advising bank or a beneficiary, a true and complete copy of each such Letter of Credit or amendment to or renewal of a Letter of Credit. (h) NOTICES TO LENDERS. The Agent shall promptly notify the Lenders of the issuance, amendment or renewal of a Letter of Credit hereunder (including the date thereof and the amount, expiry and reference number of such Letter of Credit). 33. SECTION 3.03 PARTICIPATIONS, DRAWINGS AND REIMBURSEMENTS. (a) PARTICIPATIONS OF LENDERS IN ADDITIONAL LETTERS OF CREDIT. Immediately upon the issuance of each Letter of Credit, the Issuing Lender shall be deemed irrevocably to have sold and transferred to each Lender without recourse or warranty, and each Lender shall be deemed to, and hereby irrevocably and unconditionally agrees to, purchase and accept from the Issuing Lender, for such Lender's own account and risk, an undivided interest and a participation in such Letter of Credit and each drawing thereunder in an amount equal to the product of (i) the Pro Rata Share of such Lender, times (ii) the maximum amount available to be drawn under such Letter of Credit and the amount of such drawing, respectively. For purposes of Section 3.01(a), each issuance of a Letter of Credit shall be deemed to utilize the Revolving Commitment of each Lender by an amount equal to the amount of such participation. (b) DRAWING AND REIMBURSEMENT. In the event of any request for a drawing under a Letter of Credit by the beneficiary thereof, the Issuing Lender shall immediately notify the Borrower and the Agent. The Borrower shall reimburse the Issuing Lender prior to 1:00 p.m. (New York time), on each date that any amount is paid by the Issuing Lender under any Letter of Credit, in an amount equal to the amount paid by the Issuing Lender on such date under such Letter of Credit. In the event the Borrower shall fail to reimburse the Issuing Lender for the full amount of any drawing under any Letter of Credit by 1:00 p.m. (New York time) on the same date such drawing is honored by the Issuing Lender, the Issuing Lender shall promptly notify the Agent and the Agent shall promptly notify each Lender thereof (including the amount of the drawing and such Lender's Pro Rata Share thereof), and the Borrower shall be deemed to have requested that Base Rate Loans be made by the Lenders to be disbursed on the date of payment by the Issuing Lender under such Letter of Credit, subject to the amount of the unutilized portion of the Revolving Commitment of each Lender and subject to the conditions set forth in clauses (b) and (c) of Section 8.02. The Borrower hereby directs that the proceeds of any such Loans deemed to be made by it shall be used to pay its reimbursement obligations in respect of any such drawing. Solely for the purposes of making such Loans, the Minimum Amount limitations set forth in Section 2.06 shall not be applicable. Any notice given by the Issuing Lender or the Agent pursuant hereto may be telephonic if immediately confirmed in writing; PROVIDED that the lack of such an immediate confirmation shall not affect the conclusiveness or binding effect of such notice. (c) FUNDING BY LENDERS. Each Lender shall upon receipt of any notice pursuant to subsection (b) make available to the Agent for the account of the Issuing Lender an amount in Dollars and in same day or immediately available funds equal to its Pro Rata Share of the amount of the drawing, whereupon the participating Lenders shall (subject to subsection(b)) each be deemed to have made a Revolving Loan consisting of a Base Rate Loan to the Borrower in that amount. If any Lender so notified shall fail to make available to the Agent for the account of the Issuing Lender the amount of such Lender's Pro Rata Share of the amount of the drawing by no later than 3:00 p.m. (New York time) on the date such drawing was honored by the Issuing Lender (the "Participation Date"), then interest shall accrue on such Lender's obligation to make such payment, from the Participation Date to the date such Lender makes such payment, at a rate per annum equal to (i) the Federal Funds Rate in effect from time to time during the period commencing on the Participation Date and ending on the date three Business Days thereafter, and (ii) thereafter at the Base Rate as in effect from time to time. The Agent shall promptly give 34. notice of the occurrence of the Participation Date, but failure of the Agent to give any such notice on the Participation Date or in sufficient time to enable any Lender to effect such payment on such date shall not relieve such Lender from its obligations under this Section 3.03. (d) L/C UNREIMBURSED DRAWINGS. With respect to any unreimbursed drawing that is not converted into Revolving Loans consisting of Base Rate Loans to the Borrower in whole or in part, because of the Borrower's failure to satisfy the conditions set forth in clauses (b) and (c) of Section 8.02 or for any other reason, the Borrower shall be obligated to the Issuing Lender for an L/C Unreimbursed Draw in the amount of such drawing, which L/C Unreimbursed Draw shall be due and payable on demand, together with interest, and shall bear interest at a rate per annum equal to the Base Rate PLUS the Applicable Margin PLUS 2% per annum, and each Lender's payment to the Issuing Lender pursuant to subsection (c) shall be deemed payment in respect of its participation in such L/C Unreimbursed Draw and shall constitute an L/C Advance from such Lender in satisfaction of its participation obligation under this Section 3.03. (e) OBLIGATION OF LENDERS ABSOLUTE. Each Lender's obligation in accordance with this Agreement to make the Revolving Loans or L/C Advances, as contemplated by this Section 3.03, as a result of a drawing under a Letter of Credit shall be absolute and unconditional and shall not be affected by any circumstance, including (i) any set-off, counterclaim, recoupment, defense or other right which such Lender may have against the Issuing Lender, the Borrower or any other Person for any reason whatsoever; (ii) the occurrence or continuance of a Default, an Event of Default or a Material Adverse Effect; or (iii) any other circumstance, happening or event whatsoever, whether or not similar to any of the foregoing. SECTION 3.04 REPAYMENT OF PARTICIPATIONS. Upon(and only upon) receipt by the Agent for the account of the Issuing Lender of funds from the Borrower (i) in reimbursement of any payment made by the Issuing Lender under the Letter of Credit with respect to which any Lender has theretofore paid the Agent for the account of the Issuing Lender for such Lender's participation in the Letter of Credit pursuant to Section 3.03, or (ii) in payment of interest thereon, the Agent shall pay to each Lender, in the same funds as those received by the Agent for the account of the Issuing Lender, the amount of such Lender's Pro Rata Share of such funds, and the Issuing Lender shall receive the amount of the Pro Rata Share of such funds of any Lender that did not so pay the Agent for the account of the Issuing Lender. If the Agent or the Issuing Lender is required at any time to return to the Borrower or to a trustee, receiver, liquidator, custodian, or any official in any Insolvency Proceeding, any portion of the payments made by the Borrower to the Agent for the account of the Issuing Lender in reimbursement of a payment made under the Letter of Credit or interest thereon, each Lender shall, on demand of the Agent, forthwith return to the Agent or the Issuing Lender the amount of its Pro Rata Share of any amounts so returned by the Agent or the Issuing Lender PLUS interest thereon from the date such demand is made to the date such amounts are returned by such Lender to the Agent or the Issuing Lender, at a rate per annum equal to the Federal Funds Rate in effect from time to time. SECTION 3.05 ROLE OF THE ISSUING LENDER. (a) NO RESPONSIBILITY OF ISSUING LENDER. Each Lender and the Borrower agrees that, in paying any drawing under a Letter of Credit, the Issuing Lender shall not have any 35. responsibility to obtain any document (other than any sight draft and certificates expressly required by the Letter of Credit) or to ascertain or inquire as to the validity or accuracy of any such document or the authority of the Person executing or delivering any such document. The Borrower hereby assumes all risks of the acts or omissions of any beneficiary or transferee with respect to its use of any Letter of Credit; PROVIDED, HOWEVER, that this assumption is not intended to, and shall not, preclude the Borrower's pursuing such rights and remedies as it may have against the beneficiary or transferee at law or under any other agreement. No Agent/IB-Related Person, nor any of the respective correspondents, participants or assignees of the Issuing Lender, shall be liable or responsible for any of the matters described in clauses (i) through (vii) of Section 3.06; PROVIDED, HOWEVER, anything in such clauses to the contrary notwithstanding, that the Borrower may have a claim against the Issuing Lender, and the Issuing Lender may be liable to the Borrower, to the extent, but only to the extent, of any direct, as opposed to consequential or exemplary, damages suffered by the Borrower which the Borrower proves were caused by the Issuing Lender's willful misconduct or gross negligence or the Issuing Lender's willful failure to pay under any Letter of Credit after the presentation to it by the beneficiary of a sight draft and certificate(s) strictly complying with the terms and conditions of a Letter of Credit. In furtherance and not in limitation of the foregoing: (i) the Issuing Lender may accept documents that appear on their face to be in order, without responsibility for further investigation, regardless of any notice or information to the contrary; and (ii) the Issuing Lender shall not be responsible for the validity or sufficiency of any instrument transferring or assigning or purporting to transfer or assign a Letter of Credit or the rights or benefits thereunder or proceeds thereof, in whole or in part, which may prove to be invalid or ineffective for any reason. (b) NO LIABILITY OF AGENT/IB-RELATED PERSONS. No Agent/IB-Related Person nor any of the respective correspondents, participants or assignees of the Issuing Lender shall be liable to any Lender for: (i) any action taken or omitted in connection herewith at the request or with the approval of the Lenders (including the Majority Lenders, as applicable); (ii) any action taken or omitted in the absence of gross negligence or willful misconduct; or (iii) the due execution, effectiveness, validity or enforceability of any L/C-Related Document. SECTION 3.06 OBLIGATIONS OF BORROWER ABSOLUTE.The obligations of the Borrower under this Agreement and any L/C-Related Document to reimburse the Issuing Lender for a drawing under a Letter of Credit, and to repay any L/C Unreimbursed Draw and any drawing under a Letter of Credit converted into Revolving Loans, shall be unconditional and irrevocable, and shall be paid strictly in accordance with the terms of this Agreement and each such other L/C-Related Document under all circumstances, including the following: (i) any lack of validity or enforceability of this Agreement or any L/C-Related Document; (ii) any change in the time, manner or place of payment of,or in any other term of, all or any of the obligations of the Borrower in respect of any Letter of Credit or any other amendment or waiver of or any consent to departure from all or any of the L/C-Related Documents; (iii) the existence of any claim, set-off, defense or other right that the Borrower may have at any time against any beneficiary or any transferee of any Letter of Credit (or any 36. Person for whom any such beneficiary or any such transferee may be acting), the Issuing Lender or any other Person, whether in connection with this Agreement, the transactions contemplated hereby or by the L/C-Related Documents or any unrelated transaction; (iv) any draft, demand, certificate or other document presented under any Letter of Credit proving to be forged, fraudulent, invalid or insufficient in any respect or any statement therein being untrue or inaccurate in any respect; (v) any payment by the Issuing Lender under any Letter of Credit against presentation of a draft or certificate that does not strictly comply with the terms of any Letter of Credit; or any payment made by the Issuing Lender under any Letter of Credit to any Person purporting to be a trustee in bankruptcy, debtor-in-possession, assignee for the benefit of creditors, liquidator, receiver or other representative of or successor to any beneficiary or any transferee of any Letter of Credit, including any arising in connection with any bankruptcy, reorganization or other insolvency proceeding; (vi) any exchange, release or non-perfection of any collateral, or any release or amendment or waiver of or consent to departure from any other guarantee, for all or any of the obligations of the Borrower in respect of any Letter of Credit; or (vii) any other circumstance or happening whatsoever, whether or not similar to any of the foregoing, including any other circumstance that might otherwise constitute a defense available to, or a discharge of, the Borrower or a guarantor. SECTION 3.07 CASH COLLATERAL PLEDGE. Upon (i) the request of the Agent, (A) if the Issuing Lender has honored any full or partial drawing request on any Letter of Credit and such drawing has resulted in an L/C Unreimbursed Draw hereunder, or (B) if, as of the Revolving Expiry Date, any Letters of Credit may for any reason remain outstanding and partially or wholly undrawn, or (ii) the occurrence of the circumstances described in Sections 5.03(b) or 11.02 requiring the Borrower to cash collateralize Letters of Credit, the Borrower shall immediately pay over cash in an amount equal to the L/C Obligations to the Collateral Agent for the benefit of the Lenders, to be held by the Collateral Agent as cash collateral subject to the terms of this Section 3.07. Such amount, together with any amount received by the Collateral Agent in respect of outstanding Letters of Credit pursuant to Section 11.02, when received by the Collateral Agent, shall be held by the Collateral Agent as part of the Collateral pursuant to the terms of the Security Agreement as cash collateral for the reimbursement obligations of the Borrower under this Agreement in respect of the L/C Obligations and for the other Obligations. Such cash collateral shall bear interest for the benefit of the Borrower, PROVIDED that all such accrued interest shall be held as additional cash collateral hereunder and under the Security Agreement. All cash collateral shall be held by the Collateral Agent until the release thereof shall be permitted pursuant to the terms of the Security Agreement. SECTION 3.08 LETTER OF CREDIT FEES. (a) CERTAIN LETTER OF CREDIT FEES.The Borrower shall pay (i) to the Agent for the account of each of the Lenders a letter of credit fee with respect to the Letters of Credit equal 37. to the Applicable Fee Amount multiplied by the average daily maximum amount available to be drawn on the outstanding Letters of Credit, and (ii) to the Issuing Lender a letter of credit fronting fee with respect to the Letters of Credit equal to 0.125% per annum of the average daily maximum amount available to be drawn of the outstanding Letters of Credit, computed in each case on a quarterly basis in arrears on the last Business Day of each calendar quarter based upon Letters of Credit outstanding for that quarter as calculated by the Agent. Such letter of credit fees shall be due and payable quarterly in arrears on the last Business Day of each calendar quarter during which Letters of Credit are outstanding, commencing on the first such quarterly date to occur after the Closing Date, through the Revolving Expiry Date (or such later date upon which the outstanding Letters of Credit shall expire), with the final payment to be made on the Revolving Expiry Date (or such expiration date). (b) CERTAIN ADDITIONAL FEES AND CHARGES. The Borrower shall pay to the Issuing Lender from time to time on demand the normal issuance, presentation, amendment and other processing fees, and other standard costs and charges, of the Issuing Lender relating to standby letters of credit as from time to time in effect. (c) FEES NONREFUNDABLE. All fees and charges payable under this Section 3.08 shall be nonrefundable. SECTION 3.09 APPLICABILITY OF ISP98. Unless otherwise expressly agreed by the Issuing Lender and the Borrower when a Letter of Credit is issued and subject to applicable laws, performance under Letters of Credit by the Issuing Lender, its correspondents, and beneficiaries will be governed by the rules of the "International Standby Practices 1998" (ISP98) or such later revision as may be published by the Institute of International Banking Law & Practice on any date any standby Letter of Credit may be issued. ARTICLE IV INTEREST AND FEES; CONVERSION OR CONTINUATION SECTION 4.01 INTEREST. (a) INTEREST RATE. The Borrower shall pay interest on the unpaid principal amount of each Loan from the date of such Loan until such principal amount shall be paid in full, at the following rates: (i) during such periods as such Loan is a Base Rate Loan (other than a Swingline Loan), at a rate per annum equal at all times to the Base Rate plus the Applicable Margin; (ii) during such periods as such Loan is a Eurodollar Rate Loan, at a rate per annum equal at all times during each Interest Period for such Eurodollar Rate Loan to the Eurodollar Rate for such Interest Period plus the Applicable Margin. (iii) during such periods as such Loan is a Swingline Loan, at a rate per annum equal to a quoted rate as shall from time to time be mutually agreed upon by the Borrower and the Swingline Lender. 38. (b) INTEREST PERIODS. The initial and each subsequent Interest Period for the Eurodollar Rate Loans shall be a period of one, two, three or six months, or such other period as requested by the Borrower and acceptable to all the Lenders. The determination of Interest Periods shall be subject to the following provisions: (A) in the case of immediately successive Interest Periods, each successive Interest Period shall commence on the day on which the next preceding Interest Period expires; (B) if any Interest Period would otherwise end on a day which is not a Business Day, that Interest Period shall be extended to the next succeeding Business Day unless the result of such extension would be to carry such Interest Period into another calendar month, in which event such Interest Period shall end on the immediately preceding Business Day; (C) the Borrower may select Interest Periods with respect to Term Loans which commence before and end after a Principal Payment Date only to the extent that the Base Rate Loans to be outstanding on such Principal Payment Date PLUS the Eurodollar Rate Loans with Interest Periods ending on such Principal Payment Date at least equal in principal amount the required principal payment on such Principal Payment Date; (D) no Interest Period shall extend beyond (1) the Revolving Expiry Date with respect to any Revolving Loan, and (2) the Final Maturity Date with respect to any Term Loan; (E) any Interest Period that begins on the last Eurodollar Business Day of a calendar month (or on a day for which there is no numerically corresponding day in the ending calendar month of such Interest Period) shall end on the last Eurodollar Business Day of the ending calendar month of such Interest Period; (F) there shall be no more than five Interest Periods in effect at any one time. (c) INTEREST PAYMENT DATES. Subject to Section 4.02,interest on the Loans shall be payable in arrears at the following times: (i) interest on each Base Rate Loan (other than Swingline Loans) shall be payable quarterly on the last Business Day in each calendar quarter, on the date of any prepayment or conversion of any such Base Rate Loan, and at maturity; (ii) interest on each Eurodollar Rate Loan shall be payable on the last day of each Interest Period for such Eurodollar Rate Loan, PROVIDED that (A) in the case of any such Interest Period which is greater than three months, interest on such Eurodollar Rate Loan shall be payable on each date that is three months, or any integral multiple thereof, after the beginning of such Interest Period, and on the last day of such Interest Period, and (B) if any prepayment, conversion, or continuation is effected other than on the last day of such Interest Period, accrued interest on such Eurodollar Rate Loan shall be due on such prepayment, conversion or continuation date as to the principal amount of such Eurodollar Rate Loan prepaid, converted or continued; and (iii) interest on each Swingline Loan shall be payable monthly on the last Business Day in each calendar month and at maturity. 39. (d) NOTICE TO THE BORROWER AND THE LENDERS. Each determination by the Agent hereunder of a rate of interest and of any change therein, including any changes in (i) the Applicable Margin, (ii) the Base Rate during any periods in which Base Rate Loans shall be outstanding, (iii) the Federal Funds Rate during any periods in which Swingline Loans are outstanding and (iv) the Eurodollar Reserve Percentage (if any) during any periods in which Eurodollar Rate Loans shall be outstanding, in the absence of manifest error shall be conclusive and binding on the parties hereto and shall be promptly notified by the Agent to the Borrower and the Lenders (or to the Swingline Lender, as applicable). Such notice shall set forth in reasonable detail the basis for any such determination or change. The failure of the Agent to give any such notice specified in this subsection shall not affect the Borrower's obligation to pay such interest or fees. SECTION 4.02 DEFAULT RATE OF INTEREST.Notwithstanding Section 4.01, in the event that any amount of principal of or interest on any Loan is not paid in full when due, or any other amount payable hereunder or under the Loan Documents is not paid in full within three (3) Business Days of when due (in each case, whether at stated maturity, by acceleration or otherwise), the Borrower shall pay interest on such unpaid principal, interest or other amount, from the date such amount becomes due until the date such amount is paid in full, and after as well as before any entry of judgment to the extent permitted by law, payable on demand, at a rate per annum equal at all times to the Base Rate PLUS the Applicable Margin PLUS 2%. SECTION 4.03 FEES. (a) COMMITMENT FEE. The Borrower agrees to pay to the Agent for the account of each Lender a commitment fee on the average daily unused portion of such Lender's Revolving Commitment as in effect from time to time from the Closing Date until the Revolving Expiry Date at a rate per annum equal to the Applicable Fee Amount, payable quarterly in arrears on the last Business Day of each calendar quarter in each year, commencing on the first such date after the Closing Date, and on the earlier of the date such Revolving Commitment is terminated hereunder or the Revolving Expiry Date. For purposes of calculation of such unused portion of a Lender's Revolving Commitment, each Lender's Revolving Commitment shall be considered used on any date to the extent of its participation on such date in any Letter of Credit or Swingline Loan and any L/C Advance made by it. (b) UPFRONT FEE. The Borrower agrees to pay to the Agent for the account of each Lender an upfront fee payable on the Closing Date as specified in the Fee Letter. (c) ANNUAL AGENCY FEE. The Borrower agrees to pay to the Agent for its own account on the Closing Date and on each anniversary of the Closing Date such fee for agency services as specified in the Fee Letter. (d) FEES NONREFUNDABLE. All fees payable under this Section 4.03 shall be nonrefundable. SECTION 4.04 COMPUTATIONS. All computations of interest, commitment fees and letter of credit fees hereunder shall be made on the basis of a year of 360 days for the actual number of days occurring in the period for which such fee or interest is payable, which 40. results in more interest being paid than if computed on the basis of a 365-day year. Notwithstanding the foregoing, if any Loan is repaid on the same day on which it is made, such day shall be included in computing interest on such Loan. SECTION 4.05 CONVERSION OR CONTINUATION. (a) ELECTION. The Borrower may elect (i) to convert all or any part of (A) outstanding Base Rate Loans into Eurodollar Rate Loans, or (B) outstanding Eurodollar Rate Loans into Base Rate Loans; or (ii) to continue all or any part of a Loan with one type of interest rate as such; PROVIDED, HOWEVER, that if the aggregate amount of Eurodollar Rate Loans in respect of any Borrowing shall have been reduced, by payment, prepayment, or conversion of part thereof to be less than $1,000,000, such Eurodollar Rate Loans shall automatically convert into Base Rate Loans, and on and after such date the right of the Borrower to continue such Loans as, and convert such Loans into, Eurodollar Rate Loans shall terminate. The continued or converted Base Rate and Eurodollar Rate Loans shall be allocated to the Lenders ratably in accordance with their Pro Rata Shares. Any conversion or continuation of Eurodollar Rate Loans shall be made on the last day of the current Interest Period for such Eurodollar Rate Loans. No outstanding Loan may be converted into or continued as a Eurodollar Rate Loan if any Event of Default has occurred and is continuing. (b) AUTOMATIC CONVERSION. On the last day of any Interest Period for any Eurodollar Rate Loans, such Eurodollar Rate Loans shall, if not repaid, automatically convert into Base Rate Loans unless the Borrower shall have made a timely election to continue such Eurodollar Rate Loans as such for an additional Interest Period or to convert such Eurodollar Rate Loans, in each case as provided in subsection (a) . (c) NOTICE TO THE AGENT. The conversion or continuation of any Loans contemplated by subsection (a) shall be made upon written or telephonic notice (in the latter case to be confirmed promptly in writing) from the Borrower to the Agent, which notice shall be received by the Agent not later than 1:00 p.m. (New York time) on the Required Notice Date. Each such notice (a "Notice of Conversion or Continuation") shall, except as provided in Sections 6.01 and 6.04, be irrevocable and binding on the Borrower, shall refer to this Agreement and shall specify: (i) the proposed date of the conversion or continuation, which shall be a Business Day (or a Eurodollar Business Day, for conversions into or continuations of Eurodollar Rate Loans); (ii) the outstanding Loans (or parts thereof) to be converted into or continued as Base Rate or Eurodollar Rate Loans; (iii) the aggregate amount of the Loans which are the subject of such continuation or conversion, which shall be in a Minimum Amount; (iv) if the conversion or continuation consists of any Eurodollar Rate Loans, the duration of the Interest Period with respect thereto; and (v) that no Event of Default exists hereunder. (d) NOTICE TO THE LENDERS. The Agent shall give each Lender prompt notice by telephone (confirmed promptly in writing) or by facsimile of (i) the proposed conversion or continuation of any Loans, specifying the information contained in the Borrower's Notice and such Lender's Pro Rata Share thereof or (ii), if timely notice was not received from the Borrower, the details of any automatic conversion under subsection 4.05(b). 41. SECTION 4.06 HIGHEST LAWFUL RATE. Anything herein to the contrary notwithstanding, if during any period for which interest is computed hereunder, the applicable interest rate, together with all fees, charges and other payments which are treated as interest under applicable law, as provided for herein or in any other Loan Document, would exceed the maximum rate of interest which may be charged, contracted for, reserved, received or collected by any Lender in connection with this Agreement under applicable law (the "Maximum Rate"), the Borrower shall not be obligated to pay, and such Lender shall not be entitled to charge, collect, receive, reserve or take, interest in excess of the Maximum Rate, and during any such period the interest payable hereunder shall be limited to the Maximum Rate. ARTICLE V REDUCTION OF COMMITMENTS; REPAYMENT; PREPAYMENT SECTION 5.01 REDUCTION OR TERMINATION OF THE COMMITMENTS. (a) OPTIONAL REDUCTION OR TERMINATION. The Borrower may, upon prior notice to the Agent as provided herein, terminate in whole or reduce ratably in part, as of the date specified by the Borrower in such notice, any then unused portion of the Revolving Commitments (including the L/C Commitment); PROVIDED, HOWEVER, that each partial reduction shall be in a Minimum Amount; and PROVIDED FURTHER, HOWEVER, that no such reduction or termination shall be permitted if the Effective Amount of Revolving Loans, Swingline Loans and L/C Obligations would exceed the amount of the aggregate Revolving Commitments thereafter in effect; and PROVIDED FURTHER, HOWEVER, that once reduced in accordance with this Section 5.01, the Revolving Commitment of any Lender may not be increased. The amount of any such Revolving Commitment reductions shall not be applied to the L/C Commitment unless otherwise specified by the Borrower or unless the Revolving Commitments as so reduced would be less than the L/C Commitment. All accrued commitment fees to, but not including, the effective date of any termination of the Revolving Commitments shall be payable on the effective date of such termination. (b) MANDATORY TERMINATION. (i) If on the Closing Date the Term Commitments of the Lenders shall exceed the aggregate outstanding principal amount of the Term Loans, such unused portion of the Term Commitments shall terminate on the Closing Date. The parties agree and acknowledge that the termination of the Term Commitments shall not affect the operation of subsection 2.01(d). (ii) The Revolving Commitments shall terminate on the Revolving Expiry Date. (c) OTHER MANDATORY REDUCTIONS. (i) Upon the making of any mandatory prepayment under clause (ii), (iii) or (iv) of Section 5.03(b) on or prior to the Revolving Expiry Date, the Revolving Commitment of each Lender shall automatically reduce by an amount equal to such Lender's Pro Rata Share of the aggregate amount of principal of Revolving Loans, Swingline Loans and L/C Advances 42. prepaid and Letters of Credit cash collateralized, effective as of the date of receipt by the Borrower or its Subsidiary of the Net Proceeds or Net Issuance Proceeds, as the case may be, arising from the applicable disposition of assets, incurrence of debt for borrowed money or Event of Loss. (ii) If prior to the Revolving Expiry Date the amount required to be paid on account of the Revolving Loans, Swingline Loans or L/C Advances, or applied to cash collateralize the Letters of Credit, pursuant to clause (ii), (iii) or (iv) of Section 5.03(b) shall exceed the outstanding principal amount of the Revolving Loans, Swingline Loans and L/C Advances or the amount of the L/C Obligations then outstanding, such automatic reduction shall nonetheless occur and shall be determined on the basis of the amount of Revolving Loans, Swingline Loans and L/C Advances that would be required to be prepaid and Letters of Credit that would be required to be cash collateralized assuming the Revolving Commitments were fully utilized. (d) NOTICE. The Agent shall give each Lender prompt notice of any termination or reduction of its Revolving Commitment under this Section 5.01. (e) ADJUSTMENT OF COMMITMENT FEE; NO REINSTATEMENT. >From the effective date of any reduction or termination prior to the Revolving Expiry Date, the commitment fee payable under Section 4.03(a) shall be computed on the basis of the Revolving Commitments as so reduced or terminated. Once reduced or terminated, the Revolving Commitments may not be increased or otherwise reinstated. SECTION 5.02 REPAYMENT OF THE LOANS. (a) REVOLVING LOANS. The Borrower shall repay to the Lenders in full on the Revolving Expiry Date the aggregate principal amount of the Revolving Loans outstanding on such date. (b) TERM LOANS. The Borrower shall repay to the Lenders the aggregate principal amount of the Term Loans in substantially equal consecutive quarterly installments, commencing June 30, 2003, with subsequent installments payable on the last day of each calendar quarter thereafter, to and including the Final Maturity Date; PROVIDED, HOWEVER, that the last such installment shall be in the amount necessary to repay in full the aggregate unpaid principal amount of the Term Loans. (c) SWINGLINE LOANS. The Borrower shall repay to the Swingline Lender on each date as shall from time to time be mutually agreed upon by the Swingline Lender and the Borrower the aggregate principal amount of the Swingline Loans outstanding on such date; PROVIDED, HOWEVER, the aggregate principal amount of the Swingline Loans outstanding on the Revolving Expiry Date shall be due and payable on such date. SECTION 5.03 PREPAYMENTS. (a) OPTIONAL PREPAYMENTS. Subject to Section 6.02, the Borrower may, upon prior notice to the Agent not later than the Required Notice Date, prepay the outstanding amount 43. of the Loans in whole or ratably in part, without premium or penalty. Partial prepayments shall be in Minimum Amounts. (b) MANDATORY PREPAYMENTS. (i) Subject to Section 6.02, if on any date the Effective Amount of all Revolving Loans PLUS the Effective Amount of all Swingline Loans PLUS the Effective Amount of all L/C Obligations shall exceed the lesser of (A) the aggregate Revolving Commitments then in effect and (B) the Borrowing Base then in effect, the Borrower shall immediately, and without notice or demand, prepay the outstanding principal amount of the Revolving Loans, L/C Advances and Swingline Loans and/or cash collateralize the Letters of Credit by an amount equal to the applicable excess. Additionally, if on any date the aggregate outstanding amount of L/C Obligations shall exceed the L/C Commitment, the Borrower shall cash collateralize on such date the outstanding Letters of Credit in an amount equal to the excess of the maximum amount then available to be drawn under the Letters of Credit over the L/C Commitment. (ii) Upon the sale, transfer or other disposition of any assets (or group of related assets), other than the Specified Assets, by the Borrower or any Subsidiary under subsection 10.04(e)(iii) (to the extent the Net Proceeds from the sale, transfer or other disposition of worn out or obsolete assets are not promptly applied to replace such assets) or 10.04(e)(vi), the Borrower shall, within one Business Day of the Borrower's or such Subsidiary's receipt of the proceeds thereof, prepay the outstanding principal amount of the Loans, in an amount equal to 100% of the Net Proceeds therefrom by depositing such amount with the Collateral Agent for application by the Collateral Agent under and pursuant to Section 6.10 of the Intercreditor Agreement to the Secured Obligations; PROVIDED, HOWEVER, that in the case of prepayments of any Revolving Loans, Swingline Loans and L/C Advances, the required prepayment shall be in an amount equal to the excess, if any (after giving effect to the related mandatory Commitment reduction under Section 5.01(c)), of the Effective Amount of the Revolving Loans, Swingline Loans and L/C Obligations over the aggregate RevolvingCommittments. If on the date of the foregoing required prepayment the amount of any such required prepayment (after giving effect to the related mandatory Commitment reduction under Section 5.01(c)) shall exceed the outstanding principal amount of the Loans and there shall be any Letters of Credit outstanding, then the Borrower shall apply such funds to cash collateralize any such outstanding Letters of Credit. (iii) Upon the incurrence of Indebtedness for borrowed money other than Subordinated Debt by the Borrower or any Subsidiary, the Borrower shall, within one Business Day of the Borrower's or such Subsidiary's receipt of the proceeds thereof, prepay the outstanding principal amount of the Loans in an amount equal to 100% of the Net Issuance Proceeds therefrom by depositing such amount with the Collateral Agent for application by the Collateral Agent under and pursuant to Section 6.10 of the Intercreditor Agreement to the Secured Obligations; PROVIDED that in the case of prepayments of any Revolving Loans, Swingline Loans and L/C Advances, the required prepayment shall be in an amount equal to the excess (after giving effect to the related 44. mandatory Commitment reduction under Section 5.01(c)) of the Effective Amount of the Revolving Loans, Swingline Loans and L/C Obligations over the aggregate Revolving Commitments. If on the date of the foregoing required prepayment the amount of any such required prepayment (after giving effect to the related mandatory Commitment reduction under Section 5.01(c)) shall exceed the outstanding principal amount of the Loans and there shall be any Letters of Credit outstanding, then the Borrower shall apply such funds to cash collateralize any such outstanding Letters of Credit. (iv) If any Event of Loss shall occur with respect to any assets of the Borrower or any Subsidiary, the Borrower shall prepay the outstanding principal amount of the Loans in an amount equal to the Net Proceeds (after giving effect to repair or replacement as provided in the definition of "Net Proceeds") therefrom by depositing such amount with the Collateral Agent for application by the Collateral Agent under and pursuant to Section 6.10 of the Intercreditor Agreement to the Secured Obligations, PROVIDED, HOWEVER, that, (A) such prepayment shall not be required if such amount is less than $1,500,000 and (B) in the case of prepayments of any Revolving Loans, Swingline Loans and L/C Advances, the required prepayment (subject to sub-clause (A) of this proviso) shall be in an amount equal to the excess (after giving effect to the related mandatory Commitment reduction under Section 5.01(c)) of the Effective Amount of the Revolving Loans, Swingline Loans and L/C Obligations over the aggregate Revolving Commitments. If on the date of the foregoing required prepayment the amount of any such required prepayment (after giving effect to the related mandatory Commitment reduction under Section 5.01(c)) shall exceed the outstanding principal amount of the Loans and there shall be any Letters of Credit outstanding, then the Borrower shall apply such funds to cash collateralize any such outstanding Letters of Credit. (v) If the appraised fair market value of the Hewitt Ranch Property set forth in the Hewitt Appraisal shall be less than $11,600,000, the Borrower shall prepay the outstanding principal amount of the Loans in an amount equal to 70% of the difference between (A) $11,600,000 MINUS (B) the appraised fair market value of the Hewitt Ranch Property set forth in the Hewitt Appraisal. (c) ORDER OF APPLICATION. (i) Any prepayments pursuant to clause (i) of subsection 5.03(b) above shall be applied, first, to any Swingline Loans then outstanding, second, to any L/C Advances then outstanding, third, to any Revolving Loans then outstanding and, fourth, to cash collateralize any L/C Obligations then outstanding; (ii) Any prepayments pursuant to clauses (ii), (iii),(iv) and (v) of subsection 5.03(b) above shall be applied, first, to any Term Loans then outstanding, second, to any Swingline Loans then outstanding, third, to any L/C Advances then outstanding, fourth, to any Revolving Loans then outstanding and, fifth, to cash collateralize any L/C Obligations then outstanding; PROVIDED, HOWEVER, that to the extent the Net Proceeds to be applied to prepay the Loans pursuant to clauses (ii) and (iv) of subsection 5.03(b) above arise as a result of the sale, transfer or other disposition of Inventory or as a result of an Event of Loss with respect to Inventory, then such Net Proceeds shall be applied, first, to any Swingline Loans then outstanding, second, to any L/C Advances then outstanding, third, to any Revolving Loans then outstanding, fourth, to cash collateralize any L/C Obligations then outstanding and, fifth, to any Term Loans then outstanding. 45. (iii) Subject to clauses (i) and (ii) of this subsection 5.03(c), any prepayments pursuant to subsection 5.03(b) above shall be applied, first, to any Base Rate Loans then outstanding and, second, to Eurodollar Rate Loans with the shortest Interest Periods remaining; PROVIDED, HOWEVER, that if the amount of Base Rate Loans then outstanding is not sufficient to satisfy the entire prepayment requirement, the Borrower may, at its option so long as no Default or Event of Default has occurred and is continuing, place any amounts which it would otherwise be required to use to prepay Eurodollar Rate Loans on a day other than the last day of the Interest Period therefor in an interest-bearing account pledged to the Collateral Agent for the benefit of the Lenders under the Security Agreement until the end of such Interest Period, at which time such pledged amounts will be applied to prepay such Eurodollar Rate Loans. The Borrower shall pay, together with each prepayment under subsections 5.03(a) or 5.03(b), accrued interest on the amount of any Loans prepaid and any amounts required pursuant to Section 6.02. Any voluntary prepayments of Term Loans pursuant to subsection 5.03(a) shall be applied pro rata across each remaining installment of principal. Any mandatory prepayments of Term Loans pursuant to subsection 5.03(b) shall be applied to the remaining principal installments in inverse order of maturity. (d) NOTICE; APPLICATION. The notice given of any prepayment (a "Notice of Prepayment") shall specify the date and amount of the prepayment and whether the prepayment is of Base Rate Loans, Eurodollar Rate Loans or Swingline Loans or a combination thereof, and if of a combination thereof the amount of the prepayment allocable to each. Such Notice of Prepayment shall also specify whether the prepayment is of L/C Advances, Revolving Loans, Term Loans, Swingline Loans or a combination thereof. Upon receipt of the Notice of Prepayment of L/C Advances, Revolving Loans or Term Loans, the Agent shall promptly notify each Lender thereof. Upon receipt of the Notice of Prepayment of Swingline Loans, the Agent shall promptly notify the Swingline Lender thereof. If a Notice of Prepayment is given, the Borrower shall make such prepayment and the prepayment amount specified in such Notice shall be due and payable on the date specified therein, with accrued interest to such date on the amount prepaid. ARTICLE VI YIELD PROTECTION AND ILLEGALITY SECTION 6.01 INABILITY TO DETERMINE RATES. If the Agent shall determine that adequate and reasonable means do not exist to ascertain the Eurodollar Rate, or the Majority Lenders shall determine that the Eurodollar Rate does not accurately reflect the cost to the Lenders of making or maintaining Eurodollar Rate Loans, then the Agent shall give telephonic notice (promptly confirmed in writing) to the Borrower and each Lender of such determination. Such notice shall specify the basis for such determination and shall, in the absence of manifest error, be conclusive and binding for all purposes. Thereafter, the obligation of the Lenders to make or maintain Eurodollar Rate Loans hereunder shall be suspended until the Agent (upon the instructions of the Majority Lenders) revokes such notice. Upon receipt of such notice, the Borrower may revoke any Notice then submitted by it. If the Borrower does not revoke such Notice, the Lenders shall make, convert or continue Loans, as proposed by the Borrower, in the amount specified in the Notice submitted by the Borrower, but such Loans shall be made, converted or continued as Base Rate Loans instead of Eurodollar Rate Loans. 46. SECTION 6.02 FUNDING LOSSES. In addition to such amounts as are required to be paid by the Borrower pursuant to Section 6.03, the Borrower shall compensate each Lender, promptly upon receipt of such Lender's written request made to the Borrower (with a copy to the Agent), for all losses, costs and expenses (including any loss or expense incurred by such Lender in obtaining, liquidating or re-employing deposits or other funds to fund or maintain its Eurodollar Rate Loans), if any, which such Lender sustains: (i) if the Borrower repays, converts or prepays any Eurodollar Rate Loan on a date other than the last day of an Interest Period for such Eurodollar Rate Loan (whether as a result of an optional prepayment, mandatory prepayment, a payment as a result of acceleration or otherwise); (ii) if the Borrower fails to borrow a Eurodollar Rate Loan after giving its Notice (other than as a result of the operation of Section 6.01 or 6.04); (iii) if the Borrower fails to convert into or continue a Eurodollar Rate Loan after giving its Notice (other than as a result of the operation of Section 6.01 or 6.04); or (iv) if the Borrower fails to prepay a Eurodollar Rate Loan after giving its Notice. Any such request for compensation shall set forth the basis for requesting such compensation in reasonable detail and shall, in the absence of manifest error, be conclusive and binding for all purposes. SECTION 6.03 REGULATORY CHANGES. (a) INCREASED COSTS. If after the date hereof, the adoption of, or any change in, any applicable law, rule or regulation, or any change therein, or any change in the interpretation or administration thereof by any Governmental Authority charged with the interpretation or administration thereof (a "Regulatory Change"), or compliance by any Lender (or its Lending Office) with any request, guideline or directive (whether or not having the force of law) of any Governmental Authority, shall impose, modify or deem applicable any reserve, special deposit or similar requirement (including any such requirement imposed by the FRB, but excluding with respect to any Eurodollar Rate Loan any such requirement included in the calculation of the Eurodollar Rate) against assets of, deposits with or for the account of, or credit extended by, any Lender's Lending Office or shall impose on any Lender (or its Lending Office) or on the interbank eurodollar market any other condition affecting any Lender's Eurodollar Rate Loans or its obligation to make Eurodollar Rate Loans or its other obligations hereunder, and the result of any of the foregoing is to increase the cost to such Lender (or its Lending Office) of agreeing to make or making, funding or maintaining any Loan or participating in any L/C Obligations, or increase the cost to the Issuing Lender of agreeing to issue or issuing or maintaining any Letter of Credit or of agreeing to make or making, funding or maintaining any unpaid drawing under any Letter of Credit, or to reduce the amount of any sum received or receivable by such Lender (or its Lending Office) or the Issuing Lender under this Agreement with respect thereto, by an amount deemed by such Lender to be material, then from time to time, within 15 days after demand by such Lender (with a copy to the Agent), the Borrower shall pay to such Lender such additional amounts as shall compensate such Lender for such increased cost or reduction. (b) CAPITAL REQUIREMENTS.If any Lender shall have determined that any Regulatory Change regarding capital adequacy, or compliance by such Lender (or any corporation controlling such Lender) with any request, guideline or directive regarding capital adequacy (whether or not having the force of law) of any Governmental Authority issued or taking effect after the Closing Date, has or shall have the effect of reducing the rate of return on such Lender's, the Issuing Lender's or such corporation's capital as a consequence of such 47. Lender's obligations hereunder to a level below that which such Lender, the Issuing Lender or such corporation would have achieved but for such adoption, change or compliance (taking into consideration such Lender's, the Issuing Lender's or corporation's policies with respect to capital adequacy), by an amount deemed by such Lender to be material, then from time to time, within 15 days after demand by such Lender (with a copy to the Agent), the Borrower shall pay to such Lender such additional amounts as shall compensate such Lender for such reduction. (c) REQUESTS. Any such request for compensation by a Lender under this Section 6.03 shall set forth the basis of calculation thereof and shall, in the absence of manifest error, be conclusive and binding for all purposes. SECTION 6.04 ILLEGALITY.If any Lender shall determine that it has become unlawful, as a result of any Regulatory Change, for such Lender to make, convert into or maintain Eurodollar Rate Loans as contemplated by this Agreement, such Lender shall promptly give notice of such determination to the Borrower (through the Agent), and (i) the obligation of such Lender to make or convert into Eurodollar Rate Loans, as the case may be, shall be suspended until such Lender gives notice that the circumstances causing such suspension no longer exist; and (ii) each of such Lender's outstanding Eurodollar Rate Loans, as the case may be, shall, if requested by such Lender, be converted into a Base Rate Loan not later than upon expiration of the Interest Period related to such Eurodollar Rate Loan, or, if earlier, on such date as may be required by the applicable Regulatory Change, as shall be specified in such request. Any such determination shall, in the absence of manifest error, be conclusive and binding for all purposes. SECTION 6.05 FUNDING ASSUMPTIONS. Solely for purposes of calculating amounts payable by the Borrower to the Lenders under this Article VI, each Eurodollar Rate Loan made by a Lender (and any related reserve, special deposit or similar requirement) shall be conclusively deemed to have been funded at the Interbank Rate used in determining the Eurodollar Rate for such Eurodollar Rate Loan by a matching deposit or other borrowing in the interbank eurodollar market for a comparable amount and for a comparable period, whether or not such Eurodollar Rate Loan is in fact so funded. SECTION 6.06 OBLIGATION TO MITIGATE. Each Lender agrees that as promptly as practicable after it becomes aware of the occurrence of an event that would entitle it to give notice pursuant to Section 6.03(a) or 6.04, and in any event if so requested by the Borrower, each Lender shall use reasonable efforts to make, fund or maintain its affected Eurodollar Rate Loans through another Lending Office if as a result thereof the increased costs would be avoided or materially reduced or the illegality would thereby cease to exist and if, in the reasonable opinion of such Lender, the making, funding or maintaining of such Eurodollar Rate Loans through such other Lending Office would not in any material respect be disadvantageous to such Lender or contrary in any material respect to such Lender's normal banking practices. SECTION 6.07 SUBSTITUTION OF LENDERS. Without limiting the Borrower's obligations under Sections 6.03 and 7.03, upon the receipt by the Borrower from any Lender (an "Affected Lender") of a request for compensation under Section 6.03 or under Section 7.03, the Borrower may (i) request one or more of the other Lenders to acquire and assume all or part of 48. such Affected Lender's Loans and Commitment; or (ii) designate a replacement commercial bank (which shall be an Eligible Assignee) satisfactory to the Borrower to acquire and assume all or a ratable part of such Affected Lender's Loans and Commitment (a "Replacement Lender"); PROVIDED, HOWEVER, that the Borrower shall be liable for the payment upon demand of all costs and other amounts arising under Section 6.02 that result from the acquisition of any Affected Lender's Loan and/or Commitment (or any portion thereof) by a Lender or Replacement Lender, as the case may be, on a date other than the last day of the applicable Interest Period with respect to any Eurodollar Rate Loan then outstanding. Any such designation of a Replacement Lender under clause (ii) shall be effected in accordance with, and subject to the terms and conditions of, the assignment provisions contained in Section 13.09, and shall in any event be subject to the prior written consent of the Agent (which consent shall not be unreasonably withheld). ARTICLE VII PAYMENTS SECTION 7.01 PRO RATA TREATMENT. Except as otherwise provided in this Agreement, each Borrowing hereunder, each Commitment reduction, each payment (including each prepayment) by the Borrower on account of the principal, interest, drawings under Letters of Credit, fees and other amounts required hereunder shall be made without set-off or counterclaim and, except as otherwise expressly provided with respect to drawings under Letters of Credit, shall be made ratably in accordance with the Pro Rata Shares. Each conversion or continuation of Loans shall also be made ratably in accordance with the respective Pro Rata Shares of the Lenders. Notwithstanding the foregoing, if one or more Lenders elects in its sole discretion not to make an additional Term Loan pursuant to subsection 2.01(d), then any Borrowing of additional Term Loans pursuant to subsection 2.01(d) shall be made ratably in accordance with the relative Pro Rata Shares of the Lenders electing in their sole discretion to make such additional Term Loans. SECTION 7.02 PAYMENTS. (a) PAYMENTS. The Borrower shall make each payment under the Loan Documents, unconditionally in full without set-off, counterclaim or other defense, not later than 3:00 p.m. (New York time) on the day when due to the Agent in Dollars and in same day or immediately available funds, to the Agent's Account. The Agent shall promptly thereafter distribute like funds relating to the payment on account of principal, interest, drawings under Letters of Credit, commitment fee or any other amounts payable to the Lenders or to the Issuing Lender, as the case may be, ratably (except as a result of the operation of Article V) to the Lenders in accordance with their Pro Rata Shares, or to the Issuing Lender, as the case may be. (b) APPLICATION. Unless the Agent shall receive a timely election by the Borrower with respect to the application of any principal payments or as otherwise provided herein, each payment of principal by the Borrower shall be applied (A) first, to the Base Rate Loans then outstanding, and (B) second, to the Eurodollar Rate Loans then outstanding (in such manner as the Agent shall determine in its sole discretion). (c) EXTENSION.Whenever any payment hereunder shall be stated to be due, or whenever any Interest Payment Date or any other date specified hereunder would otherwise 49. occur, on a day other than a Business Day, then, except as otherwise provided herein, such payment shall be made, and such Interest Payment Date or other date shall occur, on the next succeeding Business Day, and such extension of time shall in such case be included in the computation of payment of interest, commitment fee or letter of credit fee hereunder. SECTION 7.03 TAXES. (a) NO REDUCTION OF PAYMENTS. The Borrower shall pay all amounts of principal, interest, fees and other amounts due under the Loan Documents free and clear of, and without reduction for or on account of, any present and future taxes, levies, imposts, duties, fees, assessments, charges, deductions or withholdings and all liabilities with respect thereto excluding, in the case of each Lender and the Agent, income and franchise taxes imposed on it by the jurisdiction under the laws of which such Lender or the Agent is organized or in which its principal executive offices may be located or any political subdivision or taxing authority thereof or therein, and by the jurisdiction of such Lender's Lending Office and any political subdivision or taxing authority thereof or therein (all such nonexcluded taxes, levies, imposts, duties, fees, assessments, charges, deductions, withholdings and liabilities being hereinafter referred to as "Taxes"). If any Taxes shall be required by law to be deducted or withheld from any payment, the Borrower shall increase the amount paid so that the respective Lender or the Agent receives when due (and is entitled to retain), after deduction or withholding for or on account of such Taxes (including deductions or withholdings applicable to additional sums payable under this Section 7.03), the full amount of the payment provided for in the Loan Documents. (b) DEDUCTION OR WITHHOLDING; TAX RECEIPTS. If the Borrower makes any payment hereunder in respect of which it is required by law to make any deduction or withholding, it shall pay the full amount to be deducted or withheld to the relevant taxation or other authority within the time allowed for such payment under applicable law and promptly thereafter shall furnish to the Agent (for itself or for redelivery to the Lender to or for the account of which such payment was made) an original or certified copy of a receipt evidencing payment thereof, together with such other information and documents as the Agent or any Lender (through the Agent) may reasonably request. (c) INDEMNITY. If any Lender or the Agent is required by law to make any payment on account of Taxes, or any liability in respect of any Tax is imposed, levied or assessed against any Lender or the Agent, the Borrower shall indemnify the Agent and the Lenders for and against such payment or liability, together with any incremental taxes, interest or penalties, and all costs and expenses, payable or incurred in connection therewith, including Taxes imposed on amounts payable under this Section 7.03, whether or not such payment or liability was correctly or legally asserted. A certificate of the Agent or any Lender as to the amount of any such payment shall, in the absence of manifest error, be conclusive and binding for all purposes. (d) FORMS. Each Lender that is incorporated under the laws of any jurisdiction outside the United States agrees to deliver to the Agent and the Borrower on or prior to the Closing Date, and in a timely fashion thereafter, IRS Form W-8BEN, IRS Form W-8ECI or such other documents and forms of the IRS, duly executed and completed by such Lender, as 50. are required under United States law to establish such Lender's status for United States withholding tax purposes. (e) MITIGATION. Each Lender agrees that as promptly as practicable after it becomes aware of the occurrence of an event that would cause the Borrower to make any payment in respect of Taxes to such Lender or a payment in indemnification with respect to any Taxes, and in any event if so requested by the Borrower following such occurrence, such Lender shall promptly notify the Borrower in writing and use reasonable efforts to make, fund or maintain its affected Loan (or relevant part thereof) through another Lending Office if as a result thereof the additional amounts so payable by the Borrower would be avoided or materially reduced and if, in the reasonable opinion of such Lender, the making, funding or maintaining of such Loan (or relevant part thereof) through such other Lending Office would not in any material respect be disadvantageous to such Lender or contrary to such Lender's normal banking practices. Upon receipt by the Borrower from any Lender of such notice, Borrower may request a Replacement Lender pursuant to Section 6.07. (f) SPECIFIED SWAP CONTRACTS. Nothing contained in this Section 7.03 shall override any term or provision of any Specified Swap Contract regarding withholding taxes relating to Rate Contracts. SECTION 7.04 NON-RECEIPT OF FUNDS.Unless the Agent shall have received notice from the Borrower prior to the date on which any payment is due to any of the Lenders hereunder that the Borrower shall not make such payment in full, the Agent may assume that the Borrower has made such payment in full to the Agent on such date and the Agent may, in reliance upon such assumption, cause to be distributed to each Lender on such due date an amount equal to the amount then due such Lender. If and to the extent the Borrower shall not have so made such payment in full to the Agent, each Lender shall repay to the Agent forthwith on demand such amount distributed to such Lender together with interest thereon, for each day from the date such amount is distributed to such Lender until the date such Lender repays such amount to the Agent, at the Federal Funds Rate. SECTION 7.05 SHARING OF PAYMENTS. If any Lender shall obtain any payment (whether voluntary, involuntary, through the exercise of any right of set-off, or otherwise) on account of the Loans made by it (other than pursuant to a provision hereof providing for non-pro rata treatment) in excess of its Pro Rata Share of payments on account of the Loans obtained by all the Lenders, such Lender shall forthwith advise the Agent of the receipt of such payment, and within five Business Days of such receipt purchase from the other Lenders (through the Agent), without recourse, such participations in the Loans made by them as shall be necessary to cause such purchasing Lender to share the excess payment ratably with each of them in accordance with the respective Pro Rata Shares of the Lenders; PROVIDED, HOWEVER, that if all or any portion of such excess payment is thereafter recovered by or on behalf of the Borrower from such purchasing Lender, the purchase shall be rescinded and the purchase price restored to the extent of such recovery, but without interest. The Borrower agrees that any Lender so purchasing a participation from another Lender pursuant to this Section 7.05 may exercise all its rights of payment (including the right of set-off) with respect to such participation as fully as if such Lender were the direct creditor of the Borrower in the amount of such participation. No documentation other than notices and the like referred to in this Section 7.05 51. shall be required to implement the terms of this Section 7.05. The Agent shall keep records (which shall be conclusive and binding in the absence of manifest error) of participations purchased pursuant to this Section 7.05 and shall in each case notify the Lenders following any such purchases. ARTICLE VIII CONDITIONS PRECEDENT SECTION 8.01 CONDITIONS PRECEDENT TO THE INITIAL CREDIT EXTENSIONS. The obligation of each Lender to make its initial Credit Extension shall be subject to the satisfaction of each of the following conditions precedent on or before the Closing Date: (a) FEES AND EXPENSES. The Borrower shall have paid (i) all fees then due in accordance with Section 4.03 and (ii) all invoiced costs and expenses then due in accordance with Section 13.04(a). (b) LOAN DOCUMENTS. The Agent shall have received the following Loan Documents: (i) the Notes, executed by the Borrower; (ii) (in sufficient copies for each of the Lenders and the Borrower) counterparts of this Agreement, (iii) the Collateral Documents, the Guaranties, the Environmental Indemnity and the Intercreditor and Collateral Agency Agreement, executed by each of the respective parties thereto. (c) DOCUMENTS AND ACTIONS RELATING TO COLLATERAL. The Agent shall have received the following, in form and substance satisfactory to it and the Lenders: (i) evidence that all filings, registrations and recordings have been made in the appropriate governmental offices, and all other action has been taken, which shall be necessary to create, in favor of the Collateral Agent on behalf of the Lenders, a perfected first priority Lien on the Collateral (subject to Permitted Liens), including evidence of recordation of the Deeds of Trust (which may consist of a written or telephonic confirmation from the title insurance company), and filing of completed UCC-1 financing statements, in each case in the appropriate governmental offices; (ii) the results, dated as of a recent date prior to the Closing Date, of searches conducted (A) in the UCC filing records in each of the governmental offices in each jurisdiction in which personal property and fixture Collateral is located, and (B) of the records maintained by the U.S. Patent and Trademark Office and Copyright Office with respect to all United States patents and patent applications and all United States registered trademarks and United States registered copyrights constituting Collateral, which shall have revealed no Liens with respect to any of the Collateral except Permitted Liens; (iii) a title insurance policy (or a binding commitment therefor) for the Deeds of Trust (A) issued by a title insurance company of recognized standing satisfactory to the Agent, (B) in an amount and form satisfactory to the Agent, (C) naming the Collateral Agent, for the ratable benefit of the Lenders and the Senior Noteholders, as the insured thereunder, (D) insuring that the Deeds of Trust insured thereby create a valid first priority Lien on the property covered by each such Deed of Trust, subject to no other Liens, other than Permitted Liens, and to no 52. other exceptions, other than those satisfactory to the Agent, and (E) containing such endorsements and affirmative coverage as the Agent or any Lender (through the Agent) may reasonably request; and (iv) such appraisals, collateral audits, consents of landlords, estoppels from landlords, tenant subordination agreements and other documents and instruments in connection with the Deeds of Trust as shall reasonably be deemed necessary by the Agent or any Lender. (d) ADDITIONAL CLOSING DOCUMENTS AND ACTIONS.The Agent shall have received the following, in form and substance satisfactory to it and the Lenders: (i) confirmation that: (i) all amounts due under the Existing Credit Facility shall have been paid in full concurrently with the initial Credit Extension hereunder and (ii) the Existing Credit Facility shall terminate on the Closing Date (subject to subsection 13.04(d)); (ii) evidence of completion to the satisfaction of the Agent and the Lenders of such investigations, reviews and audits with respect to the Borrower and the Guarantors and their respective operations as the Agent or any Lender may deem appropriate; (iii) evidence that all insurance required under this Agreement and the Collateral Documents is in full force and effect, together with copies of all policies of such insurance and all endorsements thereto required under this Agreement and the Collateral Documents; (iv) an environmental site assessment or other environmental review report and opinion with respect to each Premises subject to the Lien of a Deed of Trust, dated as of a recent date prior to the Closing Date, prepared by a qualified environmental consulting firm acceptable to the Agent; (v) evidence that all (A) authorizations or approvals of any Governmental Authority and (B) approvals or consents of any other Person, required in connection with the execution, delivery and performance of the Loan Documents shall have been obtained; (vi) (in sufficient copies for the Lenders) the audited consolidated balance sheet of the Borrower and its Subsidiaries as at December 31, 2001, and the related consolidated statements of income, shareholders' equity and cash flows for the fiscal year then ended; (vii) a completed Borrowing Base Certificate as of the end of the immediately preceding fiscal month, together with the related collateral reports, also as of such date, specified in Section 10.01(a)(vii); (viii)a completed Compliance Certificate, dated the Closing Date, demonstrating the Borrower's compliance with the financial covenants set forth in Section 10.02 as of the end of the immediately preceding fiscal quarter, measured on a pro forma basis after giving effect to the Borrowings to be made hereunder on the Closing Date; (vii) a certificate of a Responsible Officer of the Borrower, dated the Closing Date, stating that (A) the representations and warranties contained in Section 9.01 and in the 53. other Loan Documents are true and correct on and as of the date of such certificate as though made on and as of such date and (B) on and as of the Closing Date, no Default shall have occurred and be continuing or shall result from the initial Credit Extension; (viii)a certificate of a Responsible Officer of each Guarantor, dated the Closing Date, stating that the representations and warranties contained in Section 9 of the Guaranty and in the other Guarantor Documents are true and correct on and as of the date of such certificate as though made on and as of such date; (e) CORPORATE DOCUMENTS. The Agent shall have received the following, in form and substance satisfactory to it: (i) certified copies of the Organization Documents of the Borrower, together with certificates as to good standing, from the Secretary of State or other Governmental Authority, as applicable, of the Borrower's state of incorporation and certificates from the Secretary of State or other Governmental Authority, as applicable, of the State of Washington as to the Borrower's status as a foreign corporation and tax status, each dated as of a recent date prior to the Closing Date; (ii) a certificate of the Secretary or Assistant Secretary of the Borrower, dated the Closing Date, certifying (A) the resolutions of the Board of Directors of the Borrower authorizing the execution, delivery and performance of the Loan Documents and (B) the incumbency, authority and signatures of each officer of the Borrower authorized to execute and deliver the Loan Documents and act with respect thereto, upon which certificate the Agent and the Lenders may conclusively rely until the Agent shall have received a further certificate of the Secretary or an Assistant Secretary of the Borrower canceling or amending such prior certificate; (iii) certified copies of the Organization Documents of each Guarantor, together with certificates as to good standing, from the Secretary of State or other Governmental Authority, as applicable, of the Guarantor's state of incorporation and certificates from the Secretary of State or other Governmental Authority as applicable, of California and Washington, as the case may be, as to the Guarantor's status as a foreign corporation and tax status, each dated as of a recent date prior to the Closing Date; (iv) a certificate of the Secretary or Assistant Secretary of each Guarantor, dated the Closing Date, certifying (A) the resolutions of the Board of Directors or other governing body of the Guarantor authorizing the execution, delivery and performance of the Guarantor Documents and (B) the incumbency, authority and signatures of each officer of the Guarantor authorized to execute and deliver the Guarantor Documents and act with respect thereto, upon which certificate the Agent and the Lenders may conclusively rely until the Agent shall have received a further certificate of the Secretary or an Assistant Secretary of the Guarantor canceling or amending such prior certificate; (f) LEGAL OPINIONS. The Agent shall have received the following: (i) the opinion of Farella Braun and Martel LLP, counsel to the Borrower and the Subsidiary Guarantors, dated the Closing Date, in substantially the form of Exhibit L-1; and (ii) the opinion 54. of Davis Wright Tremaine LLP, local Washington counsel to the Collateral Agent, dated the Closing Date, in substantially the form of Exhibit L-2. (g) SENIOR SECURED NOTE DOCUMENTS. The Agent shall have received executed copies of the amended and restated Senior Secured Note Documents, which shall be in form and substance reasonably satisfactory to the Agent and the Majority Lenders. (h) PRO-FORMA DEBT TO EBITDA RATIO. The ratio of (i) Consolidated Indebtedness PLUS six times Consolidated Rent Expense (measured on a trailing 12-month basis) to (ii) Consolidated EBITDA PLUS one times Consolidated Rent Expense (in each case, measured on a trailing 12-month basis), shall not be greater than 5.75 to 1.00, measured on a pro forma basis (after giving effect to the Borrowings to be made hereunder on the Closing Date) as of the last day of the immediately preceding fiscal quarter. SECTION 8.02 CONDITIONS PRECEDENT TO ALL CREDIT EXTENSIONS. The obligation of each Lender to make any Credit Extension to be made by it hereunder (including its initial Credit Extension) is subject to the satisfaction of the following conditions precedent on the relevant Credit Extension date: (a) NOTICE. The Agent shall have received a Notice of Borrowing or Notice of Conversion or Continuation, as the case may be; or in the case of any issuance, amendment or renewal of any Letter of Credit, the Issuing Lender and the Agent shall have received an L/C Application or L/C Amendment Application, as required under Section 3.02. (b) MATERIAL ADVERSE EFFECT. On and as of the date of such Credit Extension, there shall have occurred no Material Adverse Effect since December 31, 2001. (c) REPRESENTATIONS AND WARRANTIES; NO DEFAULT. On the date of such Credit Extension date, both before and after giving effect thereto and to the application of proceeds therefrom: (i) the representations and warranties contained in Section 9.01 and in the other Loan Documents shall be true, correct and complete on and as of the date of such Credit Extension date as though made on and as of such date; and (ii) no Default shall have occurred and be continuing or shall result from such Credit Extension. For purposes of this Section 8.02(c), clause (i) shall be deemed instead to refer to the last day of the most recent quarter and year for which financial statements have then been delivered in respect of the representation and warranty made in Section 9.01(p); clause (i) and shall not be deemed to refer to any other representations and warranties which relate solely to an earlier date (PROVIDED that such other representations and warranties shall be true, correct and complete as of such earlier date); and clause (i) shall take into account any amendments to the Schedules and other disclosures made in writing by the Borrower and the Guarantors to the Agent and the Lenders after the Closing Date and approved by the Agent and the Majority Lenders. The giving of any Notice of Borrowing or Notice of Conversion or Continuation, as the case may be, the submission of any L/C Application or L/C Amendment Application, and the acceptance by the Borrower of the proceeds of each Borrowing following the Closing Date, shall each be deemed a certification to the Agent and the Lenders that on and as of the date of such Credit Extension such statements are true. 55. (d) BORROWING BASE CERTIFICATE AND COLLATERAL REPORTS. The Borrower shall have delivered to the Agent the completed Borrowing Base Certificate, together with the related collateral reports, required under Section 10.01(a), and the statements contained therein shall be true, correct and complete on and as of the date of such Borrowing as though made on and as of such date. The giving of any Notice of Borrowing or Notice of Conversion or Continuation, as the case may be, the submission of any L/C Application or L/C Amendment Application, and the acceptance by the Borrower of the proceeds of a Borrowing, shall each be deemed a certification to the Agent and the Lenders that on and as of the date of the Credit Extension such statements are true, correct and complete. (d) ADDITIONAL DOCUMENTS. The Agent shall have received, in form and substance satisfactory to it, such additional approvals, opinions, documents and other information as the Agent or any Lender (through the Agent) may reasonably request. ARTICLE IX REPRESENTATIONS AND WARRANTIES SECTION 9.01 REPRESENTATIONS AND WARRANTIES. The Borrower represents and warrants to each Lender and the Agent that: (a) ORGANIZATION AND POWERS. Each of the Borrower and its Subsidiaries is a corporation, limited liability company or partnership duly organized or formed, as the case may be, validly existing and in good standing under the laws of the jurisdiction of its incorporation or formation, is qualified to do business and is in good standing in each jurisdiction in which the failure so to qualify or be in good standing would result in a Material Adverse Effect and has all requisite power and authority to own its assets and carry on its business and to execute, deliver and perform its obligations under the Loan Documents. (b) AUTHORIZATION; NO CONFLICT. The execution, delivery and performance by the Borrower and each Guarantor of the Loan Documents to which such Person is a party have been duly authorized by all necessary corporate action of such Person and do not and will not (i) contravene the terms of the Organization Documents of such Person or result in a breach of or constitute a default under any indenture or loan or credit agreement or any other agreement, lease or instrument to which such Person is a party or by which it or its properties may be bound or affected; (ii) violate any provision of any law, rule, regulation, order, writ, judgment, injunction, decree or the like binding on or affecting such Person; or (iii) except as contemplated by this Agreement, result in, or require, the creation or imposition of any Lien upon or with respect to any of the properties of such Person. (c) BINDING OBLIGATION. The Loan Documents constitute, or when delivered under this Agreement will constitute, legal, valid and binding obligations of the Borrower and the Guarantors, enforceable against the Borrower and the Guarantors in accordance with their respective terms. (d) CONSENTS. No authorization, consent, approval, license, exemption of, or filing or registration with, any Governmental Authority, or approval or consent of any other Person, is required for the due execution, delivery or performance by the Borrower or the 56. Guarantors of any of the Loan Documents, except for recordings or filings in connection with the perfection of the Liens on the Collateral in favor of the Collateral Agent on behalf of the Lenders. (e) NO DEFAULTS. Neither the Borrower nor any of its Subsidiaries is in default under any material contract, lease, agreement, judgment, decree or order to which it is a party or by which it or its properties may be bound. (f) TITLE TO PROPERTIES; LIENS; USE. The Borrower and its Subsidiaries have good and marketable title to, or valid and subsisting leasehold interests in, their properties and assets, including all property forming a part of the Collateral, there is no Lien upon or with respect to any of such properties or assets, including any of the Collateral, except for Permitted Liens, and the use, ownership, maintenance and operation of each Premises by the Borrower or its Subsidiaries is in compliance in all material respects with all applicable Requirements of Law. (g) LITIGATION. Except as set forth on Schedule 5 hereto, there are no actions, suits or proceedings pending or, to the best of the Borrower's knowledge, threatened against or affecting the Borrower or any of its Subsidiaries or the properties of the Borrower or any of its Subsidiaries before any Governmental Authority or arbitrator which if determined adversely to the Borrower or any such Subsidiary would result in a Material Adverse Effect. (h) COMPLIANCE WITH ENVIRONMENTAL LAWS. Each of the Borrower and its Subsidiaries is in full compliance with all Environmental Laws, whether in connection with the ownership, use, maintenance or operation of its Premises or the conduct of any business thereon, or otherwise. Neither the Borrower, any of its Subsidiaries nor to the best of the Borrower's knowledge, after due and diligent inquiry and investigation, any previous owner, tenant, occupant, user or operator of the Premises, or any present tenant or other present occupant, user or operator of the Premises has used, generated, manufactured, installed, treated, released, stored or disposed of any Hazardous Substances on, under, or at the Premises, except in compliance with all applicable Environmental Laws. After due and diligent inquiry and investigation the Borrower has determined that no Hazardous Substances have at any time been spilled, leaked, dumped, deposited, discharged, disposed of or released or migrated on, under, at or from the Premises, nor have any of the Premises been used at any time by any Person as a landfill or waste disposal site. There are no actions, suits, claims, notices of violation, hearings, investigations or proceedings pending or, to the best of the Borrower's knowledge, threatened against or affecting the Borrower or any of its Subsidiaries or with respect to the ownership, use, maintenance and operation of the Premises, relating to Environmental Laws or Hazardous Substances. (i) GOVERNMENTAL REGULATION. Neither the Borrower nor any of its Subsidiaries is subject to regulation under the Public Utility Holding Company Act of 1935, the Federal Power Act, the Investment Company Act of 1940, the Interstate Commerce Act, any state public utilities code or any other federal or state statute or regulation limiting its ability to incur Indebtedness. (j) ERISA. 57. (i) The Borrower and all ERISA Affiliates have satisfied all applicable contribution requirements under Section 412(c)(11) of the Internal Revenue Code and have never sought a waiver under Section 412(d) of the Internal Revenue Code; (ii) no Termination Event has occurred and is continuing, or is reasonably expected to occur; (iii) the aggregate amount of Unfunded Accrued Benefits under all Pension Plans (excluding in such computation Pension Plans with assets greater than accrued benefits) does not exceed $1,500,000; (iv) there is no condition or event under which the Borrower, any ERISA Affiliate, or any Plan maintained by the Borrower or any ERISA Affiliate could be subject to any risk of material liability under ERISA or the Internal Revenue Code, regardless of whether the Borrower or any ERISA Affiliate engaged in a transaction giving rise to the liability; (v) neither the Borrower nor any ERISA Affiliate has unfunded, contingent liability that exceeds $1,500,000 with respect to Plans that provide post-retirement welfare benefits; and (vi) all Plans maintained by, or contributed to by, the Borrower or any ERISA Affiliate comply in all material respects, and have been administered in material compliance with, the requirements of applicable law (including, if applicable, foreign law, ERISA and the Internal Revenue Code), and in accordance with each Plan's terms. (k) SUBSIDIARIES. The name, capital structure and ownership of each Subsidiary of the Borrower on the date of this Agreement are as set forth in Schedule 6. All of the outstanding capital stock of, or other interest in, each such Subsidiary has been validly issued, and is fully paid and nonassessable. Except as set forth in such Schedule, on the date of this Agreement the Borrower has no equity interest in any Person. (l) MARGIN REGULATIONS. The Borrower is not engaged in the business of extending credit for the purpose of purchasing or carrying "margin stock" (within the meaning of Regulation U of the FRB). No part of the proceeds of the Loans will be used to purchase or carry any margin stock or to extend credit to others for the purpose of purchasing or carrying any margin stock, except in accordance with the provisions of Regulations T, U, and X of the FRB. (m) TAXES.Each of the Borrower and its Subsidiaries has duly filed all tax and information returns required to be filed, and has paid all taxes, fees, assessments and other governmental charges or levies that have become due and payable, except to the extent such taxes or other charges are being contested in good faith and are adequately reserved against in accordance with GAAP. (n) PATENTS AND OTHER RIGHTS. Each of the Borrower and its Subsidiaries possesses all permits, franchises, licenses, patents, trademarks, trade names, service marks, copyrights and all rights with respect thereto, free from burdensome restrictions, that are necessary for the ownership, maintenance and operation of its business and neither the Borrower nor any such Subsidiary is in violation of any rights of others with respect to the foregoing. 58. (o) INSURANCE. The properties of the Borrower and its Subsidiaries are insured, with financially sound and reputable insurance companies, in such amounts, with such deductibles and covering such risks as is customarily carried by companies engaged in similar businesses and owning similar properties in the localities where the Borrower or such Subsidiary operates. (p) FINANCIAL STATEMENTS.(i)The audited consolidated balance sheet of the Borrower and its Subsidiaries as at December 31, 2001, and the related consolidated statements of income, shareholders' equity and cash flows for the fiscal year then ended are complete and correct and fairly present the financial condition of the Borrower and its Subsidiaries as at such dates and the results of operations of the Borrower and its Subsidiaries for the periods covered by such statements, in each case in accordance with GAAP consistently applied. (ii) Since December 31, 2001, there has been no Material Adverse Effect. (q) LIABILITIES. Neither the Borrower nor any of its Subsidiaries has any material liabilities, fixed or contingent, that are not reflected in the financial statements referred to in subsection (p), in the notes thereto or otherwise disclosed in writing to the Lenders. (r) LABOR DISPUTES, ETC. There are no strikes, lockouts or other labor disputes against the Borrower or any of its Subsidiaries, or, to the best of the Borrower's knowledge, threatened against or affecting the Borrower or any of its Subsidiaries, and no Event of Loss has occurred with respect to any assets or property of the Borrower or any of its Subsidiaries, which may result in a Material Adverse Effect. (s) SOLVENCY. Each of the Borrower and its Subsidiaries is Solvent. (t) DISCLOSURE. None of the representations or warranties made by the Borrower or any of its Subsidiaries in the Loan Documents as of the date of such representations and warranties, and none of the statements or other information contained in each exhibit, report, certificate or written statement furnished by or on behalf of the Borrower or any of its Subsidiaries to the Agent and the Lenders in connection with the Loan Documents, contains any untrue statement of a material fact or omits any material fact required to be stated therein or necessary to make the statements made therein, in the light of the circumstances under which they are made, not misleading, as of the time made or delivered; PROVIDED that to the extent any such exhibit, report, certificate or written statement was based upon or constitutes a forecast or projection, the Borrower represents only that it has acted in good faith and utilized reasonable assumptions and due care in the preparation of such exhibit, report, certificate or written statement (it being understood that forecasts and projections by their nature involve approximations and uncertainties). ARTICLE X COVENANTS SECTION 10.01 REPORTING COVENANTS. So long as any of the Obligations shall remain unpaid, any Letter of Credit shall remain outstanding or any Lender shall have any Commitment, the Borrower agrees that: 59. (a) FINANCIAL STATEMENTS AND OTHER REPORTS. The Borrower shall furnish to the Agent in sufficient copies for distribution to the Lenders: (i) as soon as available and in any event within 45 days after the end of the first three fiscal quarters of each fiscal year, a consolidated and consolidating balance sheet of the Borrower and its Subsidiaries as of the end of such quarter, and the related consolidated and, as to statements of income only, consolidating statements of income, shareholders' equity and cash flows of the Borrower and its Subsidiaries for such quarter and the portion of the fiscal year through the end of such quarter, prepared in accordance with GAAP consistently applied, subject to changes resulting from normal, year-end audit adjustments and except for the absence of notes, all in reasonable detail and setting forth in comparative form the figures for the corresponding period in the preceding fiscal year, together with a certificate of a Responsible Officer of the Borrower stating that such financial statements fairly present the financial condition of the Borrower and its Subsidiaries as at such date and the results of operations of the Borrower and its Subsidiaries for the period ended on such date and have been prepared in accordance with GAAP consistently applied, subject to changes resulting from normal, year-end audit adjustments and except for the absence of notes; (ii) as soon as available and in any event within 90 days after the end of each fiscal year, a consolidated and consolidating balance sheet of the Borrower and its Subsidiaries as of the end of such fiscal year, and the related consolidated and, as to statements of income only, consolidating statements of income, shareholders' equity and cash flows of the Borrower and its Subsidiaries for such fiscal year, prepared in accordance with GAAP consistently applied, all in reasonable detail and setting forth in comparative form the figures for the previous fiscal year, and (A) in the case of such consolidated financial statements, accompanied by an audit report thereon of Moss Adams LLP or another firm of independent certified public accountants of recognized national standing acceptable to the Majority Lenders, which report shall not be qualified as to (1) going concern, or (2) any limitation in the scope of the audit, and (B) in the case of such consolidating financial statements, certified by a Responsible Officer of the Borrower; (iii) together with the financial statements required pursuant to clauses (i) and (ii), (A) a Compliance Certificate of a Responsible Officer as of the end of the applicable accounting period and (B) an Update Certificate of a Responsible Officer as of the end of the applicable accounting period; (iv) promptly upon receipt thereof, copies of all reports submitted to the Borrower by its independent certified public accountants in connection with each annual, interim or special audit examination of the Borrower and its Subsidiaries made by such accountants, including the "management letter" submitted by such accountants to the Borrower in connection with their annual audit; (v) as soon as available and in any event not less than 30 days prior to the start of each fiscal year, a consolidated financial forecast for the Borrower and its Subsidiaries for the following fiscal year and each fiscal year thereafter through the Final Maturity Date, including forecasted consolidated balance sheets, consolidated statements of income, shareholders' equity and cash flows of the Borrower and its Subsidiaries which forecast shall (A) state the 60. assumptions used in the preparation thereof, (B) contain such other information as reasonably requested by the Agent or the Majority Lenders and (C) be in form reasonably satisfactory to the Agent and the Majority Lenders; (vi) as soon as available and in any event not less than 30 days prior to the start of each fiscal year, budgets of the Borrower and its Subsidiaries for each quarter of the following fiscal year, which budgets shall (A) state the assumptions used in the preparation thereof, (B) be in form satisfactory to the Agent and the Majority Lenders, and (C) be accompanied by a statement of a Responsible Officer of the Borrower that, to the best of such Responsible Officer's knowledge, such budgets are a reasonable and good-faith estimate for the period covered thereby; (vii) as soon as available and in any event not later than the last Business Day of each fiscal month, (A) a completed Borrowing Base Certificate, (B) full and complete reports with respect to the Receivables, including information as to concentration, aging, identity of Receivable Debtors, letters of credit securing Receivables, disputed Receivables and other matters, as the Agent shall reasonably request, and (C) a detailed schedule of the Borrower's Inventory, each as of the end of the immediately preceding fiscal month and in form and substance reasonably satisfactory to the Agent; (viii)promptly after the same are released, copies of all press releases; and (ix) promptly after the giving, sending or filing thereof, copies of all reports, if any, which the Borrower or any of its Subsidiaries sends to the holders of its respective capital stock or other securities and of all reports or filings, if any, by the Borrower or any of its Subsidiaries with the SEC or any national securities exchange. As to any information contained in materials furnished pursuant to clause (ix), the Borrower shall not be separately required to furnish such information under clause (i) or (ii), but the foregoing shall not be in derogation of the obligation of the Borrower to furnish the information and materials described in clauses (i) and (ii) at the times specified therein. Additionally, reports required to be delivered pursuant to clauses (i), (ii) or (ix) of subsection 10.01(a) (to the extent any such financial statements, reports or proxy statements are included in materials otherwise filed with the SEC) may be delivered electronically and if so, shall be deemed to have been delivered on the date on which the Borrower posts such reports, or provides a link thereto, either: (i) on the Borrower's website on the Internet at the website address listed on Schedule 2; or (ii) when such report is posted electronically on IntraLinks/IntraAgency or other relevant website to which each Lender and the Agent have access (whether a commercial, third-party website or whether sponsored by the Agent), if any, on the Borrower's behalf; PROVIDED that: (A) the Borrower shall deliver paper copies of such reports to the Agent or any Lender who requests the Borrower to deliver such paper copies until written request to cease delivering paper copies is given by the Agent or such Lender; (B) the Borrower shall notify (which may be by facsimile or electronic mail) the Agent and each Lender of the posting of any such reports and provide to the Agent by email electronic versions (I.E. soft copies) of such reports; and (C) in every instance the Borrower shall provide paper copies of the Compliance Certificates required by clause (iii) above to the Agent and each of the Lenders. Except for such Compliance Certificates, the Agent shall have no obligation to request the delivery or to maintain copies of the reports referred to above, and in any 61. event shall have no responsibility to monitor compliance by the Borrower with any such request for delivery, and each Lender shall be solely responsible for requesting delivery to it or maintaining its copies of such reports. (b) ADDITIONAL INFORMATION. The Borrower will furnish to the Agent: (i) promptly after the Borrower has knowledge or becomes aware thereof, notice of the occurrence of any Event of Loss with respect to its property or assets aggregating $1,500,000 (or its equivalent in another currency) or more; (ii) promptly after the Borrower has knowledge or becomes aware thereof, notice of the occurrence or existence of any Default; (iii) promptly after any Person becomes a Subsidiary of the Borrower (whether by acquisition or otherwise), prompt written notice thereof; (iv) prompt written notice of (A) any proposed acquisition of stock, assets or property by the Borrower or any of its Subsidiaries that could reasonably be expected to result in environmental liability under Environmental Laws, and (B)(1) any spillage, leakage, discharge, disposal, leaching, migration or release of any Hazardous Substances required to be reported to any Governmental Authority under applicable Environmental Laws, and (2) all actions, suits, claims, notices of violation, hearings, investigations or proceedings pending, or to the best of the Borrower's knowledge, threatened against or affecting the Borrower or any of its Subsidiaries or with respect to the ownership, use, maintenance and operation of the Premises, relating to (1) Environmental Laws or Hazardous Substances or (2) any other Requirement of Law that, in the case of this clause (2), may have a Material Adverse Effect; (v) prompt written notice of all actions, suits and proceedings before any Governmental Authority or arbitrator pending, or to the best of the Borrower's knowledge, threatened against or affecting the Borrower or any of its Subsidiaries which (A) if adversely determined would involve an aggregate uninsured liability of $1,500,000 (or its equivalent in another currency) or more, or (B) otherwise may have a Material Adverse Effect; (vi) promptly after the Borrower has knowledge or becomes aware thereof, (A) notice of the occurrence of any Termination Event, together with a copy of any notice of such Termination Event to the PBGC, and (B) the details concerning any action taken or proposed to be taken by the IRS, PBGC, Department of Labor or other Person with respect thereto; (vii) the information regarding insurance maintained by the Borrower and its Subsidiaries as required under Section 10.03(c); (viii)within 30 days of the date thereof, or, if earlier, on the date of delivery of any financial statements pursuant to subsection (a), notice of any material change in accounting policies or financial reporting practices by the Borrower or any of its Subsidiaries; (ix) promptly after the occurrence thereof, notice of any labor controversy resulting in or threatening to result in any strike, work stoppage, boycott, shutdown or other 62. material labor disruption against or involving the Borrower or any of its Subsidiaries which could result in a Material Adverse Effect; (x) upon the request from time to time of the Agent or any Lender (through the Agent), the Swap Termination Values, together with a description of the method by which such values were determined, relating to any then-outstanding Rate Contracts to which the Borrower or any of its Subsidiaries is party; (xi) prompt written notice of any other condition or event which has resulted, or that could reasonably be expected to result, in a Material Adverse Effect; and (xii) such other information respecting the operations, properties, business or condition (financial or otherwise) of the Borrower or its Subsidiaries (including with respect to the Collateral) as any Lender (through the Agent) may from time to time reasonably request. Each notice pursuant to this subsection (b) shall be accompanied by a written statement by a Responsible Officer of the Borrower setting forth details of the occurrence referred to therein, and stating what action the Borrower proposes to take with respect thereto. SECTION 10.02 FINANCIAL COVENANTS. So long as any of the Obligations shall remain unpaid, any Letter of Credit shall remain outstanding or any Lender shall have any Commitment, the Borrower agrees that: (a) LEVERAGE RATIO. The Borrower shall maintain a ratio of (a) Consolidated Indebtedness PLUS six times Consolidated Rent Expense (measured on a rolling 4-quarter basis) to (b) Consolidated EBITDA PLUS one times Consolidated Rent Expense (in each case, measured on a rolling 4-quarter basis) (such ratio, the "Leverage Ratio") as of the last day of each fiscal quarter of not more than (i) 5.75 to 1.00 for the first, second, third and fourth fiscal quarters of 2002, (ii) 5.50 to 1.00 for the first fiscal quarter of 2003, (iii) 5.25 to 1.00 for the second fiscal quarter of 2003, (iv) 5.00 to 1.00 for the third and fourth fiscal quarters of 2003 and the first and second fiscal quarters of 2004, (v) 4.75 to 1.00 for the third and fourth fiscal quarters of 2004, (vi) 4.50 to 1.00 for the first and second fiscal quarters of 2005, (vii) 4.00 to 1.00 for the third and fourth fiscal quarters of 2005 and the first and second fiscal quarters of 2006 and (viii) 3.50 to 1.00 for the third fiscal quarter of 2006 and each fiscal quarter ending thereafter. (b) MINIMUM CONSOLIDATED TANGIBLE NET WORTH. The Borrower shall maintain Consolidated Tangible Net Worth at all times of not less than $76,000,000 PLUS the Net Issuance Proceeds received by the Borrower or any Subsidiary from the sale or issuance of equity securities to any Person other than the Borrower or any Subsidiary PLUS the Net Issuance Proceeds received by the Borrower or any Subsidiary from the sale or issuance of Subordinated Debt to any Person other than the Borrower or any Subsidiary PLUS 75% of positive Consolidated Net Income, if any, for each fiscal quarter elapsed after December 31, 2001; (c) INTEREST COVERAGE RATIO. The Borrower shall maintain a ratio of Consolidated EBIT to Consolidated Interest Expense, for each period of four consecutive fiscal quarters then ended, of not less than (i) 1.50 to 1.00 as of the last day of the first, second, third and fourth fiscal quarters of 2002, (ii) 1.75 to 1.00 as of the last day of the first, second, third and fourth fiscal quarters of 2003, (iii) 2.50 to 1.00 as of the last day of the first, second, third and 63. fourth fiscal quarters of 2004, (iv) 3.00 to 1.00 as of the last day of the first, second, third and fourth fiscal quarters of 2005 and (v) 3.50 to 1.00 as of the last day of the first fiscal quarter of 2006 and each fiscal quarter ending thereafter. (d) FIXED CHARGE COVERAGE RATIO. The Borrower shall maintain a ratio of (a) Consolidated EBITDA to (b) the sum of Consolidated Interest Expense PLUS regularly scheduled principal payments on Indebtedness (including such payments attributable to Capital Leases) PLUS cash income taxes PLUS cash dividends, of the Borrower and its Subsidiaries on a consolidated basis, as determined in accordance with GAAP, for each period of four consecutive fiscal quarters then ended of not less than (i) 1.65 to 1.00 as of the last day of the first fiscal quarter of 2002 through the last day of the second fiscal quarter of 2004 and (ii) 1.25 to 1.00 as of the last day of the third fiscal quarter of 2004 and each fiscal quarter ending thereafter. (e) CAPITAL EXPENDITURES. (i) The Borrower shall not, and shall not permit any of its Subsidiaries to, make or become legally obligated to make any expenditure in respect of the purchase or other acquisition of any new wine barrels where such expenditure exceeds, in the aggregate for the Borrower and its Subsidiaries during each fiscal year set forth below, the amount set forth opposite such fiscal year: FISCAL YEAR ENDING AMOUNT __________________ ___________ 2002 $4,500,000 2003 $5,000,000 2004 $5,500,000 2005 $6,000,000 2006 $6,500,000 2007 $7,000,000 2008 $7,500,000 2009 $8,000,000 (ii) The Borrower shall not, and shall not permit any of its Subsidiaries to, make or become legally obligated to make any expenditure in respect of the purchase or other acquisition of any fixed or capital assets (excluding those assets set out in clause (i) above), where such expenditure exceeds, in the aggregate for the Borrower and its Subsidiaries during each fiscal year set forth below, the amount set forth opposite such fiscal year: FISCAL YEAR ENDING AMOUNT __________________ _____________ 2002 $6,000,000 2003 $12,000,000 2004 $12,500,000 2005 $4,500,000 2006 $3,000,000 2007 $3,000,000 2008 $2,500,000 2009 $2,500,000 64. PROVIDED, HOWEVER, that in respect of clauses (i) and (ii) above, so long as no Default or Event of Default has occurred and is continuing or would result from such expenditure, any portion of any such amount set forth above, if not expended in the fiscal year for which it is permitted above, may be carried over for expenditure in the next following fiscal year, but may not be carried over for expenditure in any fiscal year thereafter. SECTION 10.03 ADDITIONAL AFFIRMATIVE COVENANTS. So long as any of the Obligations shall remain unpaid, any Letter of Credit shall remain outstanding or any Lender shall have any Commitment, the Borrower agrees that: (a) PRESERVATION OF EXISTENCE, ETC. The Borrower shall, and shall cause each of its Subsidiaries to, maintain and preserve its legal existence, its rights to transact business and all other rights, franchises and privileges necessary or desirable in the normal course of its business and operations and the ownership of its properties, except in connection with transactions permitted by Section 10.04. (b) PAYMENT OF OBLIGATIONS. The Borrower shall, and shall cause each of its Subsidiaries to, pay and discharge (i) all taxes, fees, assessments and governmental charges or levies imposed upon it or upon its properties or assets prior to the date on which penalties attach thereto, and all lawful claims for labor, materials and supplies which, if unpaid, might become a Lien upon any properties or assets of the Borrower or any Subsidiary, except to the extent such taxes, fees, assessments or governmental charges or levies, or such claims, are being contested in good faith by appropriate proceedings and are adequately reserved against in accordance with GAAP; (ii) all lawful claims which, if unpaid, would by law become a Lien upon its property not constituting a Permitted Lien; and (iii) all Indebtedness, as and when due and payable, but subject to any subordination provisions contained in any instrument or agreement evidencing such Indebtedness. (c) MAINTENANCE OF INSURANCE. The Borrower shall, and shall cause each of its Subsidiaries to, carry and maintain in full force and effect, at its own expense and with financially sound and reputable insurance companies, insurance in such amounts, with such deductibles and covering such risks as is customarily carried by companies engaged in the same or similar businesses and owning similar properties in the localities where the Borrower or such Subsidiary operates, including fire, extended coverage, business interruption, public liability, property damage and worker's compensation. Insurance on the Collateral shall name the Collateral Agent, for the ratable benefit of the Lenders as their interests may appear, as additional insured and as loss payee. Upon the request of the Agent or any Lender, the Borrower shall furnish the Agent from time to time with full information as to the insurance carried by it and, if so requested, copies of all such insurance policies. The Borrower shall also furnish to the Agent from time to time upon the request of the Agent or any Lender a certificate of the Borrower's insurance broker or other insurance specialist stating that all premiums then due on the policies relating to insurance on the Collateral have been paid, that such policies are in full force and effect and that such insurance coverage and such policies comply with all the requirements of this subsection. All insurance policies required under this subsection shall provide that they shall not be terminated or cancelled nor shall any such policy be materially changed without at least 30 days' prior written notice to the Borrower and the Agent. Receipt of notice of termination or cancellation of any such insurance policies or reduction of coverages or 65. amounts thereunder shall entitle the Agent to renew any such policies, cause the coverages and amounts thereof to be maintained at levels required pursuant to the first sentence of this subsection (c) or otherwise to obtain similar insurance in place of such policies, in each case at the expense of the Borrower. (d) KEEPING OF RECORDS AND BOOKS OF ACCOUNT. The Borrower shall, and shall cause each of its Subsidiaries to, keep adequate records and books of account, in which complete entries shall be made in accordance with GAAP, reflecting all financial transactions of the Borrower and its Subsidiaries. (e) INSPECTION RIGHTS. The Borrower shall upon reasonable notice at any reasonable time during normal business hours and from time to time (i) permit the Agent and the Lenders or any of their respective agents or representatives to visit and inspect any of the properties of the Borrower and its Subsidiaries and to examine and make copies of and abstracts from the records and books of account of the Borrower and its Subsidiaries, and to discuss the business affairs, finances and accounts of the Borrower and any such Subsidiary with any of the officers, employees or accountants of the Borrower or such Subsidiary, and (ii) permit the Agent or any of its agents or representatives to conduct periodic audits of the Collateral at such frequencies as the Agent or the Majority Lenders shall deem appropriate, in each case, at the expense of the Borrower; PROVIDED, HOWEVER, that other than during the occurrence and continuation of an Event of Default, the Borrower shall not be required to pay for more than one such inspection or audit during any 12-month period. (f) COMPLIANCE WITH LAWS, ETC. The Borrower shall, and shall cause each of its Subsidiaries to, comply in all material respects with the requirements of all applicable laws, rules, regulations and orders of any Governmental Authority (including all Environmental Laws) and the terms of any indenture, contract or other instrument to which it may be a party or under which it or its properties may be bound. (g) MAINTENANCE OF PROPERTIES, ETC. The Borrower shall, and shall cause each of its Subsidiaries to, maintain and preserve all of its properties necessary or useful in the proper conduct of its business in good working order and condition in accordance with the general practice of other corporations or companies in similar businesses and of similar character and size, ordinary wear and tear excepted. (h) LICENSES. The Borrower shall, and shall cause each of its Subsidiaries to, obtain and maintain all licenses, authorizations, consents, filings, exemptions, registrations and other governmental approvals necessary in connection with the execution, delivery and performance of the Loan Documents, the consummation of the transactions therein contemplated or the operation and conduct of its business and ownership of its properties. (i) ACTION UNDER ENVIRONMENTAL LAWS. The Borrower shall, and shall cause each of its Subsidiaries to, upon becoming aware of the presence of any Hazardous Substance other than Hazardous Substances customarily used in businesses such as Borrower's, which Hazardous Substances are used in strict compliance with all applicable Environmental Laws, or the existence of any environmental liability under applicable Environmental Laws with respect to the Premises, take all actions, at their cost and expense, as shall be necessary or reasonably 66. advisable to investigate and clean up the condition of the Premises, including all removal, containment and remedial actions, and restore the Premises to a condition in compliance with applicable Environmental Laws. Nothing in this Section 10.03(i) is intended to limit, derogate or otherwise reduce the rights of the Collateral Agent and the Lenders under the Deeds of Trust with respect to Environmental Laws. (j) USE OF PROCEEDS. The Borrower shall use the proceeds of the Loans solely for general corporate purposes not in contravention of any Requirement of Law and to repay amounts owing under the Existing Credit Facility. (k) ADDITIONAL SUBSIDIARIES. (i) Promptly after the date the Borrower incorporates, creates or acquires any additional Subsidiary and, in any event, within ten Business Days of such incorporation, creation or acquisition, the Borrower shall cause such Subsidiary to execute and deliver to the Agent (i) an accession agreement, as provided for in Section 22 of the Security Agreement, (ii) an accession agreement, as provided for in Section 26 of the Guaranty, (iii) any UCC-1 financing statements which are required by the Collateral Agent or the Agent for filing in each jurisdiction in which such filing is necessary to perfect the security interest of the Collateral Agent in the Collateral of such Subsidiary and (iv) such other items as reasonably requested by the Agent in connection with the foregoing, including resolutions, incumbency and officers' certificates, opinions of counsel, search reports and other certificates and documents. (l) PROCEEDS OF EVENTS OF LOSS. All proceeds paid to the Borrower or any Subsidiary on account of any Event of Loss in excess of $1,500,000 shall be deposited or otherwise held in a deposit account or securities acco