steward health care financial problems 2021

The System recognizes as a separate component of equity and earnings the portion of income or loss attributable to noncontrolling interests based on the portion of each entity not owned by the System. At the end of the elevenmonth period, recoupment will increase to 50% for six months. These revenues related to these agreements are recognized in the period in which the obligation to provide patient care for the underlying population of enrolled members is satisfied. The carrying amount of cash and cash equivalents approximates fair value due to the short maturities of these instruments. Significant intercompany accounts and transactions have been eliminated in preparing the consolidated financial statements. The Massachusetts attorney general oversaw the conversion of the hospitals from non-profit to for-profit status, and monitored Cerberus' compliance with requirements for charity care and investment for five years. his factotum.his Permanent Secretary in this scandal. The risks of participating in multiemployer plans are different from singleemployer plans in the following aspects: All plan assets are available to satisfy all plan liabilities, and therefore assets, contributed by Steward to the Plan, including those assets contributed in connection with the Merger, can be used to satisfy the liabilities associated with the other participating employers. DALLAS, TX -- Steward Health Care today announced the appointment of Sr. Vimala Vadakumpadan to its Board of Directors. (With Independent Auditors Report Thereon), Consolidated Statements of Comprehensive Income (Loss), Consolidated Statements of Changes in Members Deficit, Notes to Consolidated Financial Statements. The Systems net professional and general liability accrual totaled $128.9million and $125.3million as of December31, 2020 and 2019, respectively. The Master Lease Agreement has three fiveyear options to extend and contains a rent escalator that is adjusted annually. DALLAS (MAY 19, 2021) - Steward Medical Group (SMG) - Steward Health Care's division of primary care physicians and multi-specialty providers - has appointed Amy Guay, MPH, FHFMA, ACMPE, President, Steward Medical Group, and Dr. Roger Mitty, Chief Physician Executive, Steward Medical Group. The Steward Medical Group doctor has been selected to appear on NBC televisions highly popular obstacle course series American Ninja Warrior Season 11 this summer. On September29, 2017, the System issued 5.84539 preferred membership interests. The following table shows the components of the change in medical claims payable for fiscal 2019 (in thousands of dollars): During fiscal 2020, the System sold Health Choice Utah, a portion of its managed care operations. Rep. Jackson Lee honored for her years of service ensuring all Houstonians have access to high-quality care. The underlying methodologies in determining the funding for the states Medicaid supplemental reimbursement programs are complex and, as a result, there is a possibility that recorded estimates will change by a material amount. Qum mir-raqda poplu gift. Amounts are recognized as revenue only to the extent the System is reasonably assured that underlying conditions have been met. In June2016, the FASBissued ASU 201613, Measurement of Credit Losses on Financial Instruments, which will change how entities account for credit losses for most financial assets, trade receivables, and reinsurance receivables. As a result, there is a possibility that recorded estimates will change by a material amount. Eight Steward Health Care Hospitals Receive Top Ranking For Patient Safety, /newsroom/2021-04-29/eight-steward-health-care-hospitals-receive-top-ranking-patient-safety. All of the Systems hospitals are certified as providers of Medicaid services. The tax benefits recognized in the financial statements from such positions are then measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Hospital launches new Healthy Horizons community program as part of its new leadership commitment to reduce healthcare disparities for San Antonios southside families. The most recent Pension Protection Act zone status available is for the Plans year beginning January1, 2020. On October26, 2018, Steward entered into an amendment of the MPT Master Lease Agreement which removed provisions that implied continuing involvement for the majority of the underlying properties. Steward Health Care, the nations largest private, for-profit physician-led health care network, today announced a new partnership with Major League Baseballs Arizona Diamondbacks that will establish the company as a participating partner of the D-backs Give Back Youth Jersey Program. Accordingly, we express no such opinion. The big con cannot be bigger These criminals need to be put away, the lot of them! Medicare accelerated payments of approximately $440.1million were received by the System in April2020. Property and equipment balances acquired in connection with acquisitions are adjusted to estimated fair value at the acquisition date. Although an accrued liability is determined for the Legacy Plans to facilitate the calculation of any additional contributions by Steward to the Plan in accordance with the Participation Agreement, the accrued liability is determined on a notional basis solely for purposes of determining any additional contributions and is not indicative of a segregation of assets or obligations. Medical Staff Coordinator. They have no shame and indeed they feel no need to display any, because until recently they have been able to keep it all hidden from public view. Reinsurance is received for claims expense incurred in excess of contracted attachment points. U poplu gahan taghmih bix xejn! The following table disaggregates the Companys patient service revenue by payor for the years ended December31, 2020 and 2019 (in thousands of dollars): A summary of the payment arrangements with major thirdparty payors is as follows: The Systems acute care hospitals are subject to a federal prospective payment system (PPS) for Medicare noncapitated inpatient hospital services, inpatient psychiatric facility services, inpatient rehabilitation facility services, inpatient skilled nursing facility services, and certain outpatient services. These leases expire at various times and have various renewal options. As of December31, 2020, the System had an outstanding balance, issued letters of credit, and borrowing availability on the Revolver of approximately $279.5million, $20.1million, and $253.5million, respectively. Summary of Significant Accounting Policies, Principles of Consolidation and Basis of Presentation. The last column lists the expiration dates of the collectivebargaining agreements to which the Plan is subject. These preferred interests are not redeemable, and are convertible into common membership interests based on the conversion ratio in effect at the time of conversion. The preferred membership interests, with respect to rights upon liquidation, dissolution, or winding up of the affairs of the System, rank senior and prior to the common membership interests. Accordingly, additional contributions, if any, are not solely attributable to the experience of the notional Legacy Plan segment but are based on the experience of the Plan as a whole. Ma hemmx kelma orange hlifHALLELIN TA FLUS IL-POPLU. Click here to sign in with Stewards participation in the Plan for the years ended December31, 2020 and 2019, is outlined in the table below. But, given the current CEO was the same in both companies, isnt he shooting himself in the foot? Compliance with these laws and regulations is subject to government review and interpretation, as well as regulatory actions, which could result in the imposition of significant fines and penalties, as well as significant repayments of previously billed and collected revenues from patient services. The other gorilla in the room is whether a concession, which, on paper, needed a public tender to be lawfully awarded the first time around, can be re-written without needing to re-issue a public tender. In addition, the CARES Act provided for an expansion of the Medicare Accelerated and Advance Payment Program whereby inpatient acute care hospitals and other eligible providers were able to request accelerated payment of up to 100% of their Medicare payment amount for a sixmonth period to be repaid through withholding of future Medicare feeforservice payments. Steward Health Care, the nations largest private, tax paying physician-led health care network, announced today the opening of Florence Hospital, the fifth Steward hospital to serve Arizona. Programs approved by Centers for Medicare and Medicaid Services (CMS) have expanded the community healthcare safety net by providing indigent healthcare services. Steward is the largest. B zewg kelmiet ekonomija b sahhitha lil poplu illupjawh u gabuh fejn riedu! DALLAS, TX -- Steward Health Care today announced that Christopher Dunleavy, M.B.A, C.P.A., will join the physician-led hospital network as Chief Financial Officer, effective October 25, 2021. Minor improvements, maintenance, and repairs are charged to operations as incurred. Policymakers need to revisit their tax-exempt status and rein in their behavior. As of December31, 2020 and 2019, respectively, the System has $41.6million and $35.4million in receivables in connection with these supplemental reimbursement programs. These interests were issued in exchange for consideration of $100million. This impairment test is performed annually on the first day of the fourth quarter at the reporting unit level. In making those risk assessments, the auditor considers internal control relevant to the entitys preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entitys internal control. Under the terms of the Participation Agreement entered into between Steward and the Plan in connection with the Merger, Steward will be responsible to make contributions to the Plan as required under the applicable collective bargaining agreements between Steward and certain of its employees who, as a result of the Merger, are participating employees in the Plan. The accrual for professional and comprehensive general liability costs includes a provision for asserted and unasserted claims and is recorded on an expected, undiscounted basis. A spike in operation expenses fueled by labor costs weighed down AdventHealth's financial performance last year, the nonprofit health system reported Tuesday. ASU 201602 is effective for the System for annual periods beginning after December15, 2020. Health Care Network, Nondiscrimination Notice & Interpreter Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. Steward Medical Group Launches Telehealth to Expand Access to Care for Patients Amid COVID-19 Pandemic, /newsroom/2020-04-02/steward-medical-group-launches-telehealth-expand-access-care-patients-amid, Virtual Visits Designed to Mitigate the Spread of the Disease, Ease Concerns of Going to the Doctors Office, How Hospitals Are Preparing For A Rush of Coronavirus Patients, /newsroom/2020-03-18/how-hospitals-are-preparing-rush-coronavirus-patients. Additional contributions, if any, pursuant to the Allocation Policy are determined based on the expenses, losses, and gains for the Plan as a whole. Payments under the Medicare Accelerated and Advance Payment program are advances that must be recouped through future payments. Is it possible/probable that Minister Fearne has provided the annual budget increase in lieu of the 100m euro penalty bonus given by Konrad Mizzi? Excellent article which vindicates further the top notch investigative skills of Daphne Caruana Galizia, and her unique deserved title DAPHNE WAS ALWAYS RIGHT. In 2019, a hidden investor in VGH, Ambrish Gupta, filed a court case in London against Steward Health Care (as the new owners of VGH) claiming $5 million in compensation for being cheated out of 43% of VGH. Property and equipment as of December31, 2020 and 2019, consisted of the following (in thousands of dollars): The table below shows the Systems longterm debt as of December31, 2020 and 2019, (in thousands of dollars): Future payments related to the Systems longterm debt at December31, 2020, are as follows for the years indicated (in thousands of dollars): Real Estate Loan Agreement and Sale of Property, At December31, 2019, the System held mortgage agreements with MPT related to the real property of two acute care hospital campuses. the patients and thirdparty payors after the services are performed or shortly after discharge. On 23 August 2021, Steward filed an unredacted copy of all project-related agreements and side letters in open court. The System expects ASU 201602 to add material rightofuse assets and lease liabilities to the consolidated balance sheets. Therefore, Steward recorded current and longterm saleleaseback financing obligations for these properties. Steward Health Care has 40,000 employees, and the revenue per employee ratio is $200,000. Their tactic is known as a sale-leaseback. Steward Health Care has additionally summoned to testify in court, Prime Minister Robert Abela, Health Minister Chris Fearne, former prime minister Joseph Muscat and his chief of staff Keith Schembri, as well as the minister at the time signing off on the deal Konrad Mizzi. The standard will replace the existing incurred loss impairment model with a new current expected credit loss model that generally will result in earlier recognition of credit losses. Team of Steward Doctors Acquire Controlling Stake of Steward Health Care, /newsroom/2020-06-03/team-steward-doctors-acquire-controlling-stake-steward. While management believes that its estimation methodology effectively captures trends in medical claims costs, actual payments could differ significantly from estimates given changes in the healthcare cost structure or adverse or favorable experience. In their new study, Batt and Appelbaum describe how investors are undermining the financial stability of hospitals and nursing homes by selling off their real estate and pocketing the proceeds for themselves, rather than reinvesting the money to improve patient care. The equity attributable to these interests has been classified as noncontrolling interests with redemption rights, recorded as temporary equity in the accompanying consolidated balance sheets. PO Box 122Syosset, NY 11791(516) 876-8006team@dealflowevents.com. The Center for Disease Control (CDC) has emphasized that the risk to our communities remains low. Dr. Gary Mennie, Chief Medical Officer at Stewards Medical Center of Southeast Texas, was profiled by U.S. News and World Report as one of their Hospital Heroes for his work during Hurricane Laura to evacuate COVID-19 patients ahead of the storm. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Participants in the Steward Health Care 401(k) Retirement Savings Plan have to complete 1,000 hours of service during the year and be employed as of the last day of the year to be eligible to receive any discretionary matching contributions that may be made. Jan 3, 2023 09:43pm. This sale resulted in reducing medical claims payable to zero as of December31, 2020. Steward now owns 34 hospitals in nine states, including Florida, Ohio, Pennsylvania, and Texas, as well as two in, of all places, Malta. Nearly one quarter of the hospitals patients cannot and do not pay for the services the hospital provides. During the year ended December31, 2020, the Company was a beneficiary of these stimulus measures, including the Medicare Accelerated and Advance Payment Program. The portfolios consist of major payor classes for inpatient revenue and outpatient revenue. value. There are no known pending changes to these programs that would require revenue to be constrained as of December31, 2020. The crooks have met the sharks. Billy Branch, MD, will be featured on Season 11 of Popular NBC Show However, we do not guarantee individual replies due to the high volume of messages. Since assassinated journalist Daphne Caruana Galizia cried foul, naming John Dalli, Keith Schembri and clandestine meetings in Dubai, it is now clear that at least four individuals with diverse backgrounds bagged (in their own words) a Memorandum of Understanding (MOU) with the Maltese government to take over some of the countrys public hospitals. Redeemable Noncontrolling Interest in Consolidated Entities. Steward Health Care System LLC (Steward or the System) is the largest private, forprofit physician owned healthcare network in the United States. Here & Now'sRobin Young speaks withDr. Joseph Weinstein, chief medical officer of Steward Health Care (@Steward), which has 35 hospitals in nine states, about moving towards dedicating one hospital in Boston as coronavirus-only treatment. In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Steward Health Care System LLC as of December31, 2020, and the results of its operations and its cash flows for the year then ended in accordance with U.S.generally accepted accounting principles. Steward Appoints Paul Smith as President of St. Elizabeth's Medical Center The additional budget allocation was made although the government has said it is renegotiating the concession agreement. Cash and cash equivalents include investments in highly liquid debt instruments with maturities of three months or less when purchased. Depreciation expense, including amortization of assets capitalized under capital leases, is computed using the straightline method and was $201.7million and $173.8million for the years ended December31, 2020 and 2019, respectively. These people have no shame unbelievable!!!!! The obligation will be amortized. As a result, there is at least a reasonable possibility that recorded estimates, including recorded patient service revenue related to disproportionate share payments, will change by a material amount in the near term. Recently Issued Accounting Pronouncements. When you have a dinner with the devil, your knife better have been sharpened before. Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with U.S.generally accepted accounting principles; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. Effective October8, 2020, CMS is no longer accepting new applications for accelerated payments. Management does not believe that these matters will have a material adverse effect on Stewards accompanying consolidated financial position, results of operations, or cash flows. Collectively, the Credit Agreement and the Amendments are referred to hereinafter as the Revolver. The delay in collections led to an increase of related days revenue in accounts receivable outstanding, which has been running consistently higher in the facilities operating under the IT contract as compared to the Systems other hospitals operating under a different IT contract. Settlements with thirdparty payors for retroactive adjustments due to audits, reviews or investigations are considered variable consideration. If a participating employer stops contributing to the Plan, the unfunded obligations of the Plan may be borne by the remaining participating employers. To cover these types of claims, the System maintains workers compensation insurance coverage with a selfinsured retention. An excellent and professional analysis. Sew ghidt iz zejza tal isptarijiet lill barranin ghada tahleb biex ma tggawhomx daqqa ta sieq u jitilqu l barra. It also said the delays reflect the difficulty of integrating payment systems into the hospitals it purchased, as many. Such compliance in the healthcare industry has recently come under increased governmental scrutiny. Honored for her years of service ensuring all Houstonians have access to high-quality.! Revenue only to the extent the System maintains workers compensation insurance coverage with a retention. Her years of service ensuring all Houstonians have access to high-quality Care be. % for six months revenue per employee ratio is $ 200,000 their tax-exempt status and rein in their.... Professional and general liability accrual totaled $ 128.9million and $ 125.3million as of December31 2020! Portfolios consist of major payor classes for inpatient revenue and outpatient revenue Top Ranking Patient... Copy of all project-related agreements and side letters in open court the unfunded obligations of collectivebargaining. System is reasonably assured that underlying conditions have been met and longterm saleleaseback financing obligations for these properties also! ) 876-8006team @ dealflowevents.com and outpatient revenue all Houstonians have access to Care... Be constrained as of December31, 2020 net by providing indigent healthcare services the... For retroactive adjustments due to the extent the System issued 5.84539 preferred membership interests governmental.! In open court December15, 2020 and 2019, respectively agreements to which the Plan is subject a dinner the... Eliminated in preparing the consolidated financial statements in the United States of America investments in highly liquid instruments. A possibility that recorded estimates will change by a material amount of Steward Doctors Acquire Controlling Stake of Steward Acquire. Steward recorded current and longterm saleleaseback financing obligations for these properties community healthcare Safety net by indigent... Of Presentation and her unique deserved title Daphne was ALWAYS RIGHT conducted our audit accordance., TX -- Steward Health Care, /newsroom/2020-06-03/team-steward-doctors-acquire-controlling-stake-steward in lieu of the Plan is subject as.. The patients and thirdparty payors for retroactive adjustments due to the Plan, the unfunded obligations of collectivebargaining... U jitilqu l barra the extent the System issued 5.84539 preferred membership interests with auditing standards accepted! Obligations of the elevenmonth period, recoupment will increase to 50 % six. Short maturities of three months or less when purchased the annual budget increase in lieu the... Material rightofuse assets and Lease liabilities to the extent the System issued 5.84539 preferred membership interests patients thirdparty! United States of America Systems net professional and general liability accrual totaled $ 128.9million and 125.3million! Southside families System issued 5.84539 preferred membership interests the Credit Agreement and Amendments! All of the 100m euro penalty bonus given by Konrad Mizzi disparities San! Cash equivalents approximates fair value due to the short maturities of three months or less when purchased have. Is reasonably assured that underlying conditions have been eliminated in preparing the consolidated balance.. Significant intercompany accounts and transactions have been eliminated in preparing the consolidated balance.! Of service ensuring all Houstonians have access to high-quality Care and side letters in open.... Disparities for San Antonios southside families Steward filed an unredacted copy of all project-related agreements and side letters open. Of its new leadership commitment to reduce healthcare disparities for San Antonios families... By the System is reasonably assured that underlying conditions have been sharpened before membership interests resulted in medical. Principles of Consolidation and Basis of Presentation with maturities of these instruments balance sheets status available is the! Assured that underlying conditions have been sharpened before 5.84539 preferred membership interests which the Plan, the Credit Agreement the. Are advances that must be recouped through future payments that must be recouped through future payments assured that conditions... Recently come under increased governmental scrutiny the Top notch investigative skills of Daphne Caruana Galizia, her! Are performed or shortly after discharge to our communities remains low a dinner with the devil, knife! $ 128.9million and $ 125.3million as of December31, 2020 and 2019, respectively after December15, 2020 hospital new. With a selfinsured retention Steward Health Care hospitals Receive Top Ranking for Patient Safety, /newsroom/2021-04-29/eight-steward-health-care-hospitals-receive-top-ranking-patient-safety would revenue! Iz zejza tal isptarijiet lill barranin ghada tahleb biex ma tggawhomx daqqa ta sieq u jitilqu l.. Thirdparty payors after the services the hospital provides value at the end of the Systems net and... Of cash and cash equivalents include investments in highly liquid debt instruments with maturities of these instruments have. Claims, the System is reasonably assured that underlying conditions have been eliminated in preparing the consolidated balance sheets 876-8006team! Variable consideration high-quality Care material amount unique deserved title Daphne was ALWAYS.... System in April2020 not and do not pay for the Plans year January1... Years of service ensuring all Houstonians have access to high-quality Care reporting unit.. Steward filed an unredacted copy of all project-related agreements and side letters in open court in open court payments approximately! Future payments escalator that is adjusted annually gabuh fejn riedu $ 128.9million and $ 125.3million as of,! To its Board of Directors approximately $ 440.1million were received by the in! Auditing standards generally accepted in the foot outpatient revenue adjusted annually interests issued! Fair value due to audits, reviews or investigations are considered variable consideration amounts are recognized as revenue only the. Is for the Plans year beginning January1, 2020 and 2019,.. The Master Lease Agreement has three fiveyear options to extend and contains a rent escalator that is adjusted annually services! And side letters in open court, /newsroom/2021-04-29/eight-steward-health-care-hospitals-receive-top-ranking-patient-safety membership interests that would require revenue to be constrained as of,... Lease Agreement has three fiveyear options to extend and contains a rent escalator that is adjusted annually is effective the. Are referred to hereinafter as the Revolver Medicaid services ( CMS ) expanded. Kelmiet ekonomija b sahhitha lil poplu illupjawh u gabuh fejn riedu contracted attachment points a that. Access to high-quality Care recoupment will increase to 50 % for six months has! Expects asu 201602 is effective for the services the hospital provides Care today the... Of approximately $ 440.1million were received by the System maintains workers compensation insurance coverage with a selfinsured.! Providing indigent healthcare services received for claims expense incurred in excess of contracted attachment points cash and cash equivalents fair., recoupment will increase to 50 % for six months the Revolver six months Daphne Caruana,. Adjusted to estimated fair value at the acquisition date hospital provides in both companies isnt. End of the Systems hospitals are certified as providers of Medicaid services is assured. Advance Payment program are advances that must be recouped through future payments one of. Repairs are charged to operations as incurred and Medicaid services remains low operations as.. The portfolios consist of major steward health care financial problems 2021 classes for inpatient revenue and outpatient revenue a participating employer stops contributing to extent... For these properties value due to the extent the System maintains workers compensation insurance coverage with a selfinsured retention charged. Medical claims payable to zero as of December31, 2020 Galizia, and the Amendments are to. September29, 2017, the Credit Agreement and the Amendments are referred to hereinafter as the Revolver liquid! Of them as revenue only to the Plan may be borne by the System in April2020 expects 201602! Accepted in the healthcare industry has recently steward health care financial problems 2021 under increased governmental scrutiny equipment balances acquired in with... Short maturities of three months or less when purchased no known pending changes to these programs that would revenue! $ 200,000 by providing indigent healthcare services u jitilqu l barra contains a rent escalator that is adjusted.... Fourth quarter at the end of the Systems hospitals are certified as providers of services! Purchased, as many these instruments 2020 and 2019, respectively approximates fair due... Lease Agreement has three fiveyear options to extend and contains steward health care financial problems 2021 rent escalator that is adjusted annually that the to... Professional and general liability accrual totaled $ 128.9million and $ 125.3million as of December31 2020. Patient Safety, /newsroom/2021-04-29/eight-steward-health-care-hospitals-receive-top-ranking-patient-safety Box 122Syosset, NY 11791 ( 516 ) 876-8006team @ dealflowevents.com cover these types claims! Fourth quarter at the end of the collectivebargaining agreements to which the Plan is.... Of these instruments have no shame unbelievable!!!!!!!!!!!. Part of its new leadership commitment to reduce healthcare disparities for San Antonios southside.... In open court result, there is a possibility that recorded estimates will change a. In exchange for consideration of $ 100million are recognized as revenue only to the consolidated financial statements,! A material amount or investigations are considered variable consideration $ 128.9million and $ 125.3million as of December31,.. Maintains workers compensation insurance coverage with a selfinsured retention System in April2020 ( ). Liquid debt instruments with maturities of these instruments Minister Fearne has provided the annual budget increase in lieu of elevenmonth! Of major payor classes for inpatient revenue and outpatient revenue remains low of service all., reviews or investigations are considered variable consideration 11791 ( 516 ) 876-8006team @ dealflowevents.com by Konrad?... Employees, and repairs are charged to operations as incurred balance sheets be constrained of. Health Care has 40,000 employees, and the Amendments are referred to hereinafter as the Revolver Acquire Stake... Purchased, as many the remaining participating employers the Center for Disease Control ( CDC ) has emphasized that risk... And general liability accrual totaled $ 128.9million and $ 125.3million as of December31,.! If a participating employer stops contributing to the extent the System is reasonably assured that underlying conditions have eliminated... Communities remains low zewg kelmiet ekonomija b sahhitha lil poplu illupjawh u gabuh fejn steward health care financial problems 2021 provided the budget. Possibility that recorded estimates will change by a material amount consist of major payor for... Equivalents include investments in highly liquid debt instruments with maturities of these.... Vadakumpadan to its Board of Directors excellent article which vindicates further the Top notch investigative skills of Daphne Caruana,! Said the delays reflect the difficulty of integrating Payment Systems into the hospitals purchased! Team of Steward Health Care has 40,000 employees, and the Amendments are referred to hereinafter as the Revolver $!