Last Accounts. The Last Accounts:
Last Accounts. All liabilities, whether actual, deferred, contingent or disputed, of each Group Company for Tax measured by reference to income, profits or gains earned, accrued or received on or before the Last Accounts Date or arising in respect of an event occurring or deemed to occur on or before the Last Accounts Date are fully provided for or (as appropriate) disclosed in the Last Accounts in accordance with the relevant accounting policies adopted when preparing the Last Accounts.
Last Accounts. 1.1.1 The Last Accounts were prepared in accordance with the historical cost convention; and the bases and policies of accounting, adopted for the purpose of preparing them, are the same as those adopted in preparing the audited accounts of WCL in respect of accounting periods since incorporation.
Last Accounts. (a) The Last Accounts were prepared in accordance with the requirements of the Corporations Act (as applicable) and any other applicable Laws and in accordance with the Accounting Standards.
Last Accounts. 5.1 To the knowledge of the Seller, the Last Accounts disclose a true and fair view of the state of the affairs, financial position and assets and liabilities of the Company as at the Last Accounts Balance Date, and the income, expenses and results of the operations of the Company for the year ended on that date and were prepared in accordance with the Corporations Act and Australian Accounting Standards applied on a consistent basis.
Last Accounts. (a) The Last Accounts have been prepared with reasonable care and skill and using the same principles, policies, practices and procedures as were applied in preparing the audited accounts of CBI Australia and its controlled entities or Constellation Europe and its controlled entities (as applicable) for the immediately preceding financial year.
Last Accounts. No matter shall be the subject of a claim for breach of any of the Warranties or under the Deed of Indemnity to the extent that allowance, provision or reserve in respect of such matter shall have been made in the Last Accounts or has been included in calculating creditors or deducted in calculating debtors in the Last Accounts or shall have been otherwise taken account of or reflected in the Last Accounts. 6 COMPLETION ACCOUNTS No matter shall be the subject of a claim for breach of any of the Warranties or under the Deed of Indemnity to the extent that allowance, provision or reserve in respect of such matters shall have been made in the Completion Accounts or has been included in calculating creditors or deducted in calculating debtors in the Completion Accounts or shall have been otherwise taken into account or reflected in the Completion Accounts and in all cases which shall have resulted in a reduction in the Consideration pursuant to clause 5.5.
Last Accounts. 3.1 All liabilities, whether actual, deferred, contingent or disputed, of each Target Company for tax measured by reference to income, profits or gains earned, accrued or received on or before the Last Accounts Date or arising in respect of an event occurring or deemed to occur on or before the Last Accounts Date are fully provided for or (as appropriate) disclosed in the Last Accounts and are attached as Annex hereto. All other warranties relating to specific tax matters set out in this Schedule are made without prejudice to the generality of this paragraph. Position since Last Accounts Date
Last Accounts. All liabilities, whether actual, deferred, contingent or disputed, of the Company for Tax measured by reference to income, profits or gains earned, accrued or received on or before the Last Accounts Date or arising in respect of an Event occurring or deemed to occur on or before the Last Accounts Date are fully provided for or (as appropriate) disclosed in the Last Accounts, and the amount of any Tax asset shown in the Last Accounts does not exceed the amount actually available. All other warranties relating to specific Tax matters set out in this Schedule are made without prejudice to the generality of this paragraph.
