Eastman Kodak is a US company, and is the only Kodak that is in bankruptcy.

The other Kodaks around the world (Kodak Limited in the UK, Kodak Canada in Canada, etc.) are separate entities and are not in bankruptcy. They have their own assets and their own liabilities, including (as I understand it) their own pension funds, and pension obligations to their employees.

Each of the international Kodaks operate their pension systems under the pension laws of their own country.

As I understand it, all the international Kodaks are owned by Eastman Kodak. In most cases, therefore, each of their net values show as an asset on Eastman Kodak's balance sheet.

It appears to me that the pension obligations of Kodak Limited (the UK Kodak):
1) are at least partially shared by Eastman Kodak, because the Kodak Limited pension fund shows as a creditor of Eastman Kodak; and
2) apparently have been seriously underfunded in the past, because the extent of the claim is 2.8 billion dollars, and is the largest claim in the bankruptcy.

As I understand it, Eastman Kodak has no liability to all or most of the other pensioners in the other international Kodaks. I expect that they are set up like Kodak Canada, where the pension fund and its obligations have been set up by Kodak Canada, and that funds assets and obligations are the responsibility of the Canadian corporation - not Eastman Kodak. While the Canadian employees and retirees are not without concern, they have some security in the fact that, when last evaluated (in 2010?) by the department of the Ontario Canada government charged with monitoring private pension funds, the Kodak Canada fund was estimated to have assets sufficient to fund approximately 97% of its projected obligations.

As I understand it, the majority of those in the USA entitled to pensions from Eastman Kodak have a more complex situation, but there are set aside substantial sums for them as well.

I don't know why the shortfall is so large in the UK. I expect that Eastman Kodak is a creditor for UK pensions because of the peculiarities of UK law.