LBO Elements of Net debt

Hi all,

Short question reg. components of net debt. Imagine company A has bank liabilities and cash/ cash equivalents AND a couple of other elements relating to cash and debt like items (e.g. pension provisions, income trax provision & receivables & liabilities, clearing accounts etc) :

1. do I have to add these to the both the net debt bridge to calculate purchase equitya
2. are these all part of the debt being refinanced, put into Uses of S&U?

My intuition is that i should only include the bank debt and cash & CE in the bridge as well as uses, and ignore the other elements. What happens to pension provisions in an LBO?