Assumption: the name of Beijing FAB Digital Entertainment Products Co. Ltd is: 北京精彩无限音像有限公司! ** (Satisfied)
It's really a Fabulous "DEBT"!
In the 10Q for period Ending June 30, 2013, FU had no "Long term Debt" other than $2M in LT Deposits from customers and $18M in Deferred Revenue.
However, apparently FU does have a Bond listed on the "Shenzhen Stock Exchange"!
Here is the Page: http://quote.eastmoney.com/sz118089.html
(118089) It was issued on 2013-04-25, it bears an interest of 11% and it has a face Value of RMB100m (about $16m). It matures in 3 years (2016-04-25)
On the website of the Shenzhen Stock Exchange it is clearly reported that the debt security was issued by (北京精彩无限音像有限公司) FAB Chinese Operating Subsidiary!
The following Document also confirms that the Debt was already outstanding as per June 30, 2013 (page 6, 2nd box, 3rd row). Daton Securities Co. Ltd. (大通证券股份有限公司) report:
** I do believe the assumption is satisfied
北京精彩无限音像有限公司 was established on the 3rd of September 2003. Reg No: 110101006106764 ... with RMB1m in Capital.
So did FAB Digital (according to the 10K):
"FAB Digital was incorporated as a private enterprise in the PRC in September 2003 with a registered capital of 1 million Renminbi ("RMB") and is a wholly owned subsidiary of FAB Media"
In BJ no other companies were established (with similar names) till 2011. (We already know some them from FAB 10K)
Here are all the FAB companies in BJ (below) with the respective legal representative and date of incorporation:
Disclosure: I am short FU.