Common use of Reconciliation Statements Clause in Contracts

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3, the consolidated financial statements of Parent and its Subsidiaries delivered pursuant to subsections (b), (c) or (j) of this Section 5.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections had no such change in accounting principles and policies been made, then (i) within 30 days of the first delivery of financial statements pursuant to subsection (b), (c) or (j) of this Section 5.1 following such change, consolidated financial statements of Parent and its Subsidiaries for (A) the current Fiscal Year to the effective date of such change and (B) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods and (ii) within 30 days of each delivery of financial statements pursuant to subsection (b), (c) or (j) of this Section 5.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenant) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent and its Subsidiaries delivered pursuant to subsections clauses (bi), (cii), (iii) or (jxiii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections clauses had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection clauses (bi), (cii), (iii) or (jxiii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent LVSI and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements for LVSI and its Subsidiaries pursuant to subsection clauses (bi), (cii), (iii) or (jxiii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company LVSI setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section subsection 4.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (b), (cii) or (jiii) of this Section subsection 5.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (b), (cii) or (jiii) of this Section subsection 5.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (b), (cii) or (jiii) of this Section subsection 5.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenant) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (bii), (ciii) or (jxii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then then, if requested (iand to the extent requested) within 30 days by Administrative Agent in the exercise of its reasonable credit judgment, (a) together with the first delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jxii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements (or the relevant portions thereof ) of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jxii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section subsection 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in ------------------------- accounting principles and policies from those used in effect on the preparation of the audited financial statements referred to in Section 4.3Closing date, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (bi), (cii), (iii) or (jxiii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bi), (cii), (iii) or (jxiii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bi), (cii), (iii) or (jxiii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including without limitation any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5(c), the consolidated financial statements of Parent the Lessee and its Subsidiaries delivered pursuant to subsections subdivision (b), (c1) or (j2) of this Section 5.1 subsection 6(a) will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (b), (c1) or (j2) of this Section 5.1 subsection 6(a) following such change, consolidated financial statements of Parent the Lessee and its Subsidiaries for (Ay) the current Fiscal Year fiscal year to the effective date of such change and (Bz) the two full Fiscal Years fiscal years immediately preceding the Fiscal Year fiscal year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (b), (c1) or (j2) of this Section 5.1 subsection 6(a) following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company the Lessee setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenant) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3 (including any determination by Company referred to in subsection 2.2(A)(iii)), the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (bii), (ciii) or (jxii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then then, if requested (iand to the extent requested) within 30 days by Administrative Agent in the exercise of its reasonable credit judgment, (a) together with the first delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jxii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements (or the relevant portions thereof ) of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jxii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section subsection 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3 (including any determination by Company referred to in the last paragraph of subsection 2.2(A)), the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (bii), (ciii) or (jxi) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then then, if requested (iand to the extent requested) within 30 days by Administrative Agent in the exercise of its reasonable credit judgment, (a) together with the first delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jxi) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements (or the relevant portions thereof ) of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jxi) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section subsection 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (bii), (ciii) or (jxiii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jxiii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jxiii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section subsection 4.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (bii), (ciii) or (jxii) of this Section subsection 5.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jxii) of this Section subsection 5.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jxii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenant) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (b), ii) and (c) or (jiii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (b), ii) and (c) or (jiii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (b), ii) and (c) or (jiii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenant) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. ifIf, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.33.3, the consolidated financial statements of Parent the Borrower and its Subsidiaries delivered pursuant to subsections (ba), (cb) or (jl) of this Section 5.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections had no such change in accounting principles and policies been made, then (i) within 30 days of together with the first delivery of financial statements pursuant to subsection subsections (ba), (cb) or (jl) of this Section 5.1 following such change, consolidated financial statements of Parent the Borrower and its Subsidiaries for (A) the current Fiscal Year to the effective date of such change and (B) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (ii) within 30 days of together with each delivery of financial statements pursuant to subsection subsections (ba), (cb) or (jl) of this Section 5.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company the Borrower setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in Section 6.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (b), (ciii) or (jiv) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (b), (ciii) or (jiv) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (b), (ciii) or (jiv) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section subsection 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent and its Subsidiaries any Group delivered pursuant to subsections subdivisions (bi), (cii), (iii) or (jxiii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bi), (cii), (iii) or (jxiii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent and its Subsidiaries each affected Group for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two (2) full Fiscal Years fiscal years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bi), (cii), (iii) or (jxiii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of the Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenant) which would have resulted if such financial statements had been prepared without giving effect to such change, if reasonably requested by the Administrative Agent;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (b), (cii) or (jiii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (b), (cii) or (jiii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (b), (cii) or (jiii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section subsection 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in ------------------------- accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent and its Subsidiaries delivered pursuant to subsections subdivisions (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section subsection 4.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (bi), (cii) or (jxii) of this Section subsection 5.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bi), (c) ii), or (jxii) of this Section subsection 5.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (A1) the current Fiscal Year to the effective date of such change and (B2) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jxii) of this Section subsection 5.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 6.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section subsection 4.3, the consolidated financial statements of Parent the CapStar and its Subsidiaries delivered pursuant to subsections subdivisions (bi), (cii) or (jiii) of this Section subsection 5.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jiii) of this Section subsection 5.1 following such change, consolidated financial statements of Parent CapStar and its Subsidiaries for (A1) the current Fiscal Year calendar year to the effective date of such change and (B2) the two full Fiscal Years calendar years immediately preceding the Fiscal Year calendar year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jiii) of this Section subsection 5.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer Chief Financial Officer or chief financial officer the Chief Executive Officer of Company CapStar and the Borrower setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenant) which would have resulted in the calculation of the covenants set forth in Section 6 if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (bi), (cii) or (jxiii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jxiii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis Pro Forma Basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jxiii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenant) which would have resulted if such financial statements had been prepared without giving effect to such change;.

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3, the consolidated financial statements of Parent Borrower and its Subsidiaries delivered pursuant to subsections (bSections 5.1(ii), (c5.1(iii) or (j5.1(xi) of this Section 5.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection (bSections 5.1(ii), (c5.1(iii) or (j5.1(xi) of this Section 5.1 following such change, consolidated financial statements of Parent Borrower and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two (2) full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection (bSections 5.1(ii), (c5.1(iii) or (j5.1(xi) of this Section 5.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company Borrower or other Officer of Borrower acceptable to the Initial Lender setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in Section 6.6) which that would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent and its Subsidiaries delivered pursuant to subsections (b6.1(ii), (c6.1(iii) or (j6.1(xi) of this Section 5.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection (bsubsections 6.1(ii), (c6.1(iii) or (j6.1(xi) of this Section 5.1 following such change, consolidated financial statements of Parent and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two (2) full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection (bsubsections, 6.1(ii), (c6.1(iii) or (j6.1(xi) of this Section 5.1 following such change, if required pursuant to Section subsection 1.2, a written statement of the chief accounting officer or chief financial officer of Company Parent or other Officer of Parent acceptable to Administrative Agent setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which that would have resulted if such financial statements had been prepared without giving effect to such changechange by such accountants;

Reconciliation Statements. ifIf, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.36.1(o), the consolidated Consolidated financial statements of Parent the Borrower and its Subsidiaries delivered pursuant to subsections Sections 7.1 (ba), (cb) or (jc) of this Section 5.1 will differ in any material respect from the consolidated Consolidated financial statements that would have been delivered pursuant to such subsections sections had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection Sections 7.1 (ba), (cb) or (jc) of this Section 5.1 following such change, consolidated Consolidated financial statements of Parent the Borrower and its Subsidiaries for (AX) the current Fiscal Year to the effective date of such change and (BY) the two (2) full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection (bSections 7.1(a), (cb) or (jc) of this Section 5.1 following such change, if required pursuant to Section 1.2by the Administrative Agent, a written statement of the chief accounting officer or chief financial officer of Company the Borrower setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in Article IX) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (bi), (cii) or (jxiii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jxiii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jxiii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including without limitation any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (bii), (ciii) or (jxiii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jxiii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jxiii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief 104 financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5(c), the consolidated financial statements of Parent Holdings and its Subsidiaries delivered pursuant to subsections subdivisions (b), (c2) or (j3) of this Section 5.1 subsection 6(a) will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (b), (c2) or (j3) of this Section 5.1 subsection 6(a) following such change, consolidated financial statements of Parent Holdings and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (b), (c2) or (j3) of this Section 5.1 subsection 6(a) following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company Holdings setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenant) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (b), i) and (c) or (jii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (b), i) and (c) or (jii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (b), i) and (c) or (jii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenant) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Holdings and its Subsidiaries delivered pursuant to subsections subdivisions (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (i1) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Holdings and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years Year immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (ii2) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief principal accounting officer or chief principal financial officer of Company Holdings setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Company and its Subsidiaries or of Company and its Subsidiaries, as applicable, delivered pursuant to subsections subdivisions (bii), (ciii) or (jv) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (i) within 30 days of then, together with the first delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jv) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries or of Company and its Subsidiaries, as applicable, for (A) the current Fiscal Year to the effective date of such change and (B) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is madechange, in each case prepared on a pro forma basis as if such change had been in effect during such periods and (ii) within 30 days of each delivery of financial statements pursuant to subsection (b)periods, (c) or (j) of this Section 5.1 following such changetogether with, if required pursuant to Section subsection 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.4) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in ------------------------- accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivision (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including without limitation any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in effect on the preparation of the audited financial statements referred to in Section 4.3Closing date, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (bi), (cii), (iii) or (jxiv) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bi), (cii), (iii) or (jxiv) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bi), (cii), (iii) or (jxiv) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including without limitation any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial 85 statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Borrower and its Subsidiaries delivered pursuant to subsections subdivisions (b), (cii) or (jiii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (b), (cii) or (jiii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Borrower and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (b), (cii) or (jiii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company Borrower setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenant) which would have resulted in the calculation of the covenants set forth in Section 7 if such financial statements had been prepared without giving effect to such change;.

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (bii), (ciii) or (jxiii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jxiii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jxiii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including without limitation any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section subsection 4.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (b), (cii) or (jiii) of this Section subsection 5.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (b), (cii) or (jiii) of this Section subsection 5.1 following such change, consolidated financial statements of Parent Holdings and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (b), (cii) or (jiii) of this Section subsection 5.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company Holdings setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenant) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Holdings and its Subsidiaries delivered pursuant to subsections subdivisions (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (i1) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Holdings and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years Year immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (ii2) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief principal accounting officer or chief principal financial officer of Company Holdings setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (A1) the current Fiscal Year to the effective date of such change and (B2) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.4) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Borrower and its Subsidiaries delivered pursuant to subsections subdivisions (bii), (ciii) or (jxii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (i) within 30 days of the first delivery of financial statements pursuant to subsection (b), (c) or (j) of this Section 5.1 following such change, consolidated financial statements of Parent and its Subsidiaries for (A) the current Fiscal Year to the effective date of such change and (B) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods and (ii) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jxii) of this Section 5.1 subsection 6.1 following such change, a written statement of Borrower’s chief financial officer, chief executive officer, vice president of finance or other Officer designated by such chief financial officer or chief executive officer setting forth the differences (including, if required pursuant to Section subsection 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.5 and a reconciliation between calculations of such covenants made before and after giving effect to such change in accounting principles and policies) which would have resulted if such financial statements had been prepared without giving effect to such change, all in reasonable detail and accompanied by financial statements and other documents reasonably requested by Administrative Agent in support of such written statement;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section 4.3subsection 5.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (Ax) the current Fiscal Year to the effective date of such change and (By) the two full Fiscal Years Year immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bi), (cii) or (jxii) of this Section 5.1 subsection 6.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including without limitation any differences that would affect any calculations relating to the Financial Covenantfinancial covenants set forth in subsection 7.6) which would have resulted if such financial statements had been prepared without giving effect to such change;

Reconciliation Statements. if, as a result of any change in accounting principles and policies from those used in the preparation of the audited financial statements referred to in Section subsection 4.3, the consolidated financial statements of Parent Company and its Subsidiaries delivered pursuant to subsections subdivisions (bii), (ciii) or (jxiii) of this Section subsection 5.1 will differ in any material respect from the consolidated financial statements that would have been delivered pursuant to such subsections subdivisions had no such change in accounting principles and policies been made, then (ia) within 30 days of together with the first delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jxiii) of this Section subsection 5.1 following such change, consolidated financial statements of Parent Company and its Subsidiaries for (Ay) the current Fiscal Year to the effective date of such change and (Bz) the two full Fiscal Years immediately preceding the Fiscal Year in which such change is made, in each case prepared on a pro forma basis as if such change had been in effect during such periods periods, and (iib) within 30 days of together with each delivery of financial statements pursuant to subsection subdivision (bii), (ciii) or (jxiii) of this Section subsection 5.1 following such change, if required pursuant to Section 1.2, a written statement of the chief accounting officer or chief financial officer of Company setting forth the differences (including any differences that would affect any calculations relating to the Financial Covenant) which would have resulted if such financial statements had been prepared without giving effect to such change;