14.  CONTINGENT LIABILITIES & CAPITAL COMMITMENTS

Shaun Passley v. Ameritek Ventures, Case No. A-20-822695-B (consolidated with A-21-833150-B), Eighth Judicial District Court, Clark County, Nevada, was decided by the Order (Note 2): Meridian’s claim was allowed at $579,100, Mr. Stokes’ claim disallowed, the Company’s claims against Meridian, Mr. Stokes, Ari Zieger and Kenneth Mayeaux denied and the 2017 share issuances to Mr. Stokes and Meridian confirmed. Attorney fees and costs are reserved (¶ 133); a loss is reasonably possible and cannot be estimated. Dr. Passley’s motion for clarification of August 24, 2026 and later emergency motion were disposed of as moot, the latter by the Court on October 15, 2026 and the former per the Company’s counsel; his petition to the Supreme Court of Nevada (Case No. 93419) for writs against the remedies in the Order remained pending at the date of this report, with no stay granted. If the Order is stayed, modified or vacated, the restatement could change materially.

The Company has not determined whether it has any obligation for Ecker’s liabilities on the return of the membership interests (Note 6). Epazz, Inc., ZenaTech, Inc., other counterparties and stockholders who acquired shares during the custodianship may assert claims arising from the voided transactions, and the Company may assert claims against them. The Company did not file this report and certain Forms 8-K when due and may be subject to regulatory action, loss of its OTC quotation or deregistration. No amounts are recognized for these matters (ASC 450). There were no capital commitments at either date.