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Buyer shall pay the fees of Price Waterhouse LLP, independent accountants for Parent and Sellers, relating to the preparation and audit of such financial statements and the participation, if any, of Price Waterhouse LLP in the preparation of an amendment to the Registration Statement or other documents filed by Buyer with the SEC or otherwise in connection with the financing contemplated by Section 10.15.", "size": 2, "hash": "baf3a24968ea91a0699bdd100f15da14", "id": 6}, {"snippet_links": [{"key": "copies-of", "type": "clause", "offset": [125, 134]}, {"key": "unaudited-balance-sheet", "type": "clause", "offset": [143, 166]}, {"key": "the-year", "type": "definition", "offset": [196, 204]}, {"key": "all-schedules", "type": "clause", "offset": [230, 243]}, {"key": "interim-balance-sheet", "type": "definition", "offset": [380, 401]}, {"key": "the-financial-statements", "type": "clause", "offset": [476, 500]}, {"key": "the-notes", "type": "clause", "offset": [512, 521]}, {"key": "except-to-the-extent", "type": "clause", "offset": [532, 552]}, {"key": "the-applicable", "type": "clause", "offset": [558, 572]}, {"key": "financial-information", "type": "definition", "offset": [615, 636]}, {"key": "financial-position", "type": "clause", "offset": [658, 676]}, {"key": "operations-of-the-business", "type": "clause", "offset": [700, 726]}, {"key": "adequate-reserves", "type": "definition", "offset": [783, 800]}, {"key": "known-liabilities", "type": "clause", "offset": [809, 826]}, {"key": "vacation-liability", "type": "clause", "offset": [842, 860]}, {"key": "in-accordance-with", "type": "definition", "offset": [912, 930]}, {"key": "consistent-with", "type": "definition", "offset": [955, 970]}, {"key": "on-schedule", "type": "definition", "offset": [1012, 1023]}, {"key": "liability-of", "type": "clause", "offset": [1067, 1079]}, {"key": "similar-nature", "type": "definition", "offset": [1195, 1209]}, {"key": "ordinary-course", "type": "definition", "offset": [1304, 1319]}, {"key": "date-of", "type": "clause", "offset": [1330, 1337]}, {"key": "required-by", "type": "definition", "offset": [1409, 1420]}, {"key": "accounts-payable", "type": "definition", "offset": [1524, 1540]}, {"key": "bona-fide-transactions", "type": "clause", "offset": [1626, 1648]}, {"key": "liabilities-of-the-business", "type": "clause", "offset": [1694, 1721]}, {"key": "in-the-aggregate", "type": "definition", "offset": [1905, 1921]}, {"key": "without-penalty", "type": "clause", "offset": [2048, 2063]}, {"key": "at-any-time", "type": "clause", "offset": [2064, 2075]}], "samples": [{"hash": "KuvFgTnwH2", "uri": "/contracts/KuvFgTnwH2#certain-financial-statements", "label": "Stock Purchase Agreement (Transmation Inc)", "score": 18.0, "published": true}], "snippet": "(a) Schedule 3.7(a) includes the following financial statements (the \"FINANCIAL STATEMENTS\"): (i) true, complete and correct copies of Altek's unaudited balance sheet and statements of income for the year ended March 31, 2001 and all schedules, and (ii) true, complete and correct copies of Altek's unaudited balance sheet for the eight month period ended November 30, 2001 (the \"INTERIM BALANCE SHEET\") and statements of income for the eight month period then ended. Each of the Financial Statements (including the notes thereto), except to the extent that the applicable Financial Statement presents only summary financial information, fairly presents the financial position and the results of the operations of the Business for the respective periods therein stated, and reflects adequate reserves for all known Liabilities, including all vacation Liability earned, as of the respective dates therein stated, in accordance with GAAP and, to the extent consistent with GAAP, Seller's policies, except as noted on Schedule 3.7(a).\n(b) The Business does not have any Liability of any nature that is not reflected or reserved against on the Interim Balance Sheet except for: (i) Liabilities of a similar nature as those reflected or reserved against on the Interim Balance Sheet that were incurred in the Ordinary Course since the date of the Interim Balance Sheet; (ii) Liabilities of any nature that are not required by GAAP to be so reflected or reserved against; and (iii) those Liabilities set forth on Schedule 3.7(b). Accounts payable reflected in the Financial Statements and the Interim Balance Sheet have arisen from bona fide transactions. Except as set forth on Schedule 3.7(b), all Liabilities of the Business incurred after the date of the Interim Balance Sheet were incurred in the Ordinary Course, arose from bona fide transactions, and are usual and normal in amount both individually and in the aggregate. Except as set forth in the Financial Statements or the Interim Balance Sheet, all Liabilities of the Business can be prepaid without penalty at any time.", "size": 2, "hash": "684e768dccd31824183eece27802145e", "id": 7}, {"snippet_links": [{"key": "furnish-to-buyer", "type": "clause", "offset": [14, 30]}, {"key": "at-buyer", "type": "definition", "offset": [32, 40]}, {"key": "consolidated-balance-sheets", "type": "definition", "offset": [117, 144]}, {"key": "later-calendar-year", "type": "clause", "offset": [178, 197]}, {"key": "end-date", "type": "definition", "offset": [198, 206]}, {"key": "by-buyer", "type": "clause", "offset": [238, 246]}, {"key": "regulation-s", "type": "definition", "offset": [250, 262]}, {"key": "securities-act-of-1933", "type": "clause", "offset": [275, 297]}, {"key": "as-amended", "type": "definition", "offset": [299, 309]}, {"key": "consolidated-statements", "type": "definition", "offset": [323, 346]}, {"key": "cash-flows", "type": "definition", "offset": [361, 371]}, {"key": "interim-consolidated-financial-statements", "type": "definition", "offset": [420, 461]}, {"key": "interim-period", "type": "definition", "offset": [543, 557]}, {"key": "required-by", "type": "definition", "offset": [568, 579]}, {"key": "be-prepared", "type": "clause", "offset": [633, 644]}, {"key": "in-accordance-with", "type": "definition", "offset": [645, 663]}, {"key": "books-and-records", "type": "definition", "offset": [668, 685]}, {"key": "of-sellers", "type": "clause", "offset": [686, 696]}, {"key": "relating-to-the-business", "type": "definition", "offset": [697, 721]}, {"key": "accounting-principles-consistently-applied", "type": "definition", "offset": [777, 819]}, {"key": "in-the-case", "type": "clause", "offset": [830, 841]}, {"key": "unaudited-financial-statements", "type": "definition", "offset": [845, 875]}, {"key": "the-requirements", "type": "clause", "offset": [921, 937]}, {"key": "in-all-material-respects", "type": "definition", "offset": [981, 1005]}, {"key": "financial-condition", "type": "definition", "offset": [1011, 1030]}, {"key": "results-of-operations", "type": "definition", "offset": [1039, 1060]}, {"key": "fiscal-periods", "type": "definition", "offset": [1129, 1143]}, {"key": "buyer-shall", "type": "clause", "offset": [1161, 1172]}, {"key": "to-sellers", "type": "definition", "offset": [1181, 1191]}, {"key": "buyer-will", "type": "clause", "offset": [1213, 1223]}, {"key": "provided-that", "type": "definition", "offset": [1322, 1335]}, {"key": "after-december", "type": "clause", "offset": [1354, 1368]}, {"key": "will-provide", "type": "clause", "offset": [1387, 1399]}, {"key": "after-the-closing", "type": "clause", "offset": [1431, 1448]}, {"key": "to-provide", "type": "definition", "offset": [1474, 1484]}, {"key": "to-the-extent", "type": "clause", "offset": [1509, 1522]}], "samples": [{"hash": "51b30j870Im", "uri": "/contracts/51b30j870Im#certain-financial-statements", "label": "Purchase and Sale Agreement (Citizens Communications Co)", "score": 18.0, "published": true}], "snippet": "Sellers shall furnish to Buyer, at Buyer's expense, the following financial statements for the Business: (i) audited consolidated balance sheets as at December 31, 1999 (or such later calendar year-end date as may be required to be filed by Buyer by Regulation S-X under the Securities Act of 1933, as amended) and related consolidated statements of income and cash flows for the years then ended and (ii) any unaudited interim consolidated financial statements (including balance sheet and statements of income and cash flows) for such later interim period as may be required by Regulation S-X. Such financial statements shall: (x) be prepared in accordance with the books and records of Sellers relating to the Business; (y) be prepared in accordance with generally accepted accounting principles consistently applied (subject, in the case of unaudited financial statements, to the omission of footnote disclosure) and the requirements of Regulation S-X; and (z) fairly present, in all material respects, the financial condition and the results of operations and cash flows for the Business as at the dates thereof and for the fiscal periods covered thereby. Buyer shall specify to Sellers such statements that Buyer will so require. Sellers shall provide such statements to Buyer within 90 days following such request; provided that if Closing occurs after December 31, 2000, Sellers will provide such statements within 60 days after the Closing. Sellers shall cooperate to provide such statements earlier to the extent reasonably practicable if Buyer shall so request.", "size": 2, "hash": "57333d10eed8c7b7797451899c4c7696", "id": 8}, {"snippet_links": [{"key": "seller-shall", "type": "clause", "offset": [0, 12]}, {"key": "deliver-to-purchaser", "type": "definition", "offset": [13, 33]}, {"key": "the-relevant", "type": "clause", "offset": [174, 186]}, {"key": "independent-accountants", "type": "clause", "offset": [187, 210]}, {"key": "prior-to-the", "type": "clause", "offset": [227, 239]}, {"key": "days-after", "type": "definition", "offset": [265, 275]}, {"key": "date-of-this-agreement", "type": "clause", "offset": [280, 302]}, {"key": "unaudited-financial-statements", "type": "definition", "offset": [324, 354]}, {"key": "the-audited-financial-statements", "type": "definition", "offset": [505, 537]}, {"key": "the-foregoing", "type": "definition", "offset": [553, 566]}, {"key": "cure-period", "type": "definition", "offset": [654, 665]}, {"key": "the-closing", "type": "clause", "offset": [749, 760]}, {"key": "provided-that", "type": "definition", "offset": [871, 884]}, {"key": "q1-2020", "type": "definition", "offset": [1519, 1526]}], "samples": [{"hash": "he42mt2boq1", "uri": "/contracts/he42mt2boq1#certain-financial-statements", "label": "Purchase Agreement (Frontier Communications Corp)", "score": 30.4045181274, "published": true}], "snippet": "Seller shall deliver to Purchaser: (a) (i) the 2016 Audited Financial Statements, the 2017 Audited Financial Statements and the 2018 Audited Financial Statements, along with the relevant independent accountants\u2019 reports, on or prior to the date that is 90 calendar days after the date of this Agreement and (ii) the Q1 2019 Unaudited Financial Statements on or prior to the later of (x) the date that is 60 calendar days after the date of this Agreement and (y) the date on which Seller actually delivers the audited financial statements referred to in the foregoing clause (a)(i) (provided, that if Seller avails itself of the foregoing clause (y), the cure period set forth in Section 5.19 shall not apply to this Section 5.24(a)(ii)); and (b) if the Closing has not occurred by (i) August 14, 2019, the Q2 2019 Unaudited Financial Statements on or prior to such date (provided that Seller shall not be required to deliver the Q2 2019 Unaudited Financial Statements prior to the date on which Seller actually delivers the audited financial statements referred to in the foregoing clause (a)(i); provided, further that if Seller avails itself of the foregoing proviso, the cure period set forth in Section 5.19 shall not apply to this Section 5.24(b)(i)), (ii) November 14, 2019, the Q3 2019 Unaudited Financial Statements on or prior to such date, (iii) March 30, 2020, the 2019 Audited Financial Statements, along with the related independent accountants\u2019 report, on or prior to such date and (iv) May 14, 2020, the Q1 2020 Unaudited Financial Statements on or prior to such date.", "size": 1, "hash": "02db50d2b6790cbea3446ee774321125", "id": 9}, {"snippet_links": [{"key": "the-company-agrees-to", "type": "clause", "offset": [0, 21]}, {"key": "commercially-reasonable-efforts", "type": "definition", "offset": [48, 79]}, {"key": "financial-information-of-the-company", "type": "clause", "offset": [147, 183]}, {"key": "to-buyer", "type": "definition", "offset": [184, 192]}, {"key": "for-buyer", "type": "clause", "offset": [205, 214]}, {"key": "filing-obligations", "type": "clause", "offset": [230, 248]}, {"key": "following-the-closing", "type": "clause", "offset": [262, 283]}, {"key": "other-information", "type": "clause", "offset": [297, 314]}, {"key": "by-buyer", "type": "clause", "offset": [336, 344]}, {"key": "each-case", "type": "definition", "offset": [349, 358]}, {"key": "comply-with-the", "type": "clause", "offset": [371, 386]}, {"key": "disclosure-requirements", "type": "definition", "offset": [387, 410]}, {"key": "rule-3", "type": "clause", "offset": [414, 420]}, {"key": "regulation-s", "type": "definition", "offset": [427, 439]}, {"key": "the-securities-act", "type": "clause", "offset": [445, 463]}], "samples": [{"hash": "l98CnBs00PM", "uri": "/contracts/l98CnBs00PM#certain-financial-statements", "label": "Agreement and Plan of Merger (Alkermes Plc.)", "score": 30.8973312378, "published": true}], "snippet": "The Company agrees to cooperate, and to use its commercially reasonable efforts to cause its accountants to cooperate, in providing (a) historical financial information of the Company to Buyer in a manner for Buyer to satisfy its filing obligations with the SEC following the Closing, and (b) any other information reasonably requested by Buyer, in each case in order to comply with the disclosure requirements of Rule 3-05 of Regulation S-X of the Securities Act.", "size": 1, "hash": "3e89f4ae7f37ef4d777f9e6d99fdca29", "id": 10}], "next_curs": "CmUSX2oVc35sYXdpbnNpZGVyY29udHJhY3RzckELEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2IiVjZXJ0YWluLWZpbmFuY2lhbC1zdGF0ZW1lbnRzIzAwMDAwMDBhDKIBAmVuGAAgAA==", "clause": {"children": [["assurances", "Assurances"], ["insurance", "Insurance"], ["tax-contests", "Tax Contests"], ["access", "Access"], ["ancillary-agreements", "Ancillary Agreements"]], "size": 53, "title": "Certain Financial Statements", "parents": [["related-obligations", "Related Obligations"], ["covenants", "Covenants"], ["additional-agreements", "Additional Agreements"], ["representations-and-warranties-of-seller", "REPRESENTATIONS AND WARRANTIES OF SELLER"], ["conditions-to-effectiveness", "CONDITIONS TO EFFECTIVENESS"]], "id": "certain-financial-statements", "related": [["sec-filings-financial-statements", "SEC Filings; Financial Statements", "SEC Filings; Financial Statements"], ["reports-financial-statements", "Reports; Financial Statements", "Reports; Financial Statements"], ["financial-statements-etc", "Financial Statements, etc", "Financial Statements, etc"], ["interim-financial-statements", "Interim Financial Statements", "Interim Financial Statements"], ["sec-reports-financial-statements", "SEC Reports; Financial Statements", "SEC Reports; Financial Statements"]], "related_snippets": [], "updated": "2026-03-27T05:59:05+00:00", "also_ask": ["What minimum financial statement types and periods should be mandated for robust due diligence?", "How can materiality thresholds be defined to protect against incomplete or misleading disclosures?", "What are the most effective remedies for breach of financial statement representations?", "How do these financial statement requirements compare to industry or regulatory standards?", "What evidentiary issues commonly arise when enforcing financial statement clauses in court?"], "drafting_tip": "Specify the types of financial statements required to ensure clarity; set deadlines for delivery to promote timely compliance; define accounting standards to maintain consistency.", "explanation": "The \"Certain Financial Statements\" clause requires a party, typically a borrower or company, to provide specific financial documents to another party, such as a lender or investor. This may include audited annual financial statements, quarterly reports, or other relevant financial disclosures within set timeframes. By mandating the delivery of these documents, the clause ensures transparency and enables the receiving party to monitor the financial health and compliance of the disclosing party, thereby reducing informational risk and supporting informed decision-making."}, "json": true, "cursor": ""}}