REPORT OF INDEPENDENT ACCOUNTANTS Sample Clauses

REPORT OF INDEPENDENT ACCOUNTANTS. In our opinion, the accompanying statement of net assets and the related statements of operations and of changes in net assets and the financial highlights present fairly, in all material respects, the financial position of The Brazilian Investment Fund, Inc. (the "Fund") at December 31, 1995, the results of its operations for the year then ended, the changes in its net assets for each of the two years in the period then ended and the financial highlights for each of the four years in the period then ended and for the period June 4, 1991 (commencement of operations) through December 31, 1991, in conformity with generally accepted accounting principles. These financial statements and financial highlights (hereafter referred to as "financial statements") are the responsibility of the Fund's management; our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits of these financial statements in accordance with generally accepted auditing standards which require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audits, which included confirmation of securities at December 31, 1995 by correspondence with the custodians and brokers and the application of alternative auditing procedures where confirmations from brokers were not received, provide a reasonable basis for the opinion expressed above. PRICE WATERHOUSE LLP 0000 Xxxxxx xx xxx Xxxxxxxx Xxx Xxxx, Xxx Xxxx 00000 February 9, 1996 FINANCIAL STATEMENTS --------- STATEMENT OF NET ASSETS --------- DECEMBER 31, 1994 VALUE SHARES (000) --------------------------------------------------------- ------------ BRAZILIAN INVESTMENT FUND (98.7%) -------------------------------------------------- ---------- BRAZILIAN PREFERRED STOCKS (96.8%) (Unless otherwise noted) --------------------------------------------------------- ------------- APPLIANCES & HOUSEHOLD DURABLES (9.2%) Brasmotor 4,441,800 U.S.$ 1,799 Continental 2001 7,600,000 205 Multibras 1,274,500 1,670 Refripar 1,143,557,920 3,780 ----------- 7,454 ----------- --------------------------------------------------------- ------------...

REPORT OF INDEPENDENT ACCOUNTANTS. ON CONSOLIDATED FINANCIAL STATEMENT SCHEDULE To the Board of Directors of Xxxxxx Corporation: Our audits of the consolidated financial statements referred to in our report dated March 8, 2002 appearing in this Form 10-K, also included an audit of the consolidated financial statement schedule listed in Item 14(c) of this Form 10-K. In our opinion, this consolidated financial statement schedule presents fairly, in all material respects, the information set forth therein when read in conjunction with the related consolidated financial statements. PRICEWATERHOUSECOOPERS LLP Rochester, New York March 8, 2002 XXXXXX CORPORATION VALUATION AND QUALIFYING ACCOUNTS DESCRIPTION BALANCE AT BEGINNING OF PERIOD CHARGED IN COSTS AND EXPENSES CHANGE IN ESTIMATE DEDUCTIONS BALANCE AT END OF PERIOD ----------- ---------- ---------- --------- ---------- ---------- December 31, 1999: Allowance for doubtful accounts....... $ 192 $ 30 $ -- $(34) $ 188 Deferred tax asset valuation account............................ 14,679 -- (3,852) -- 10,827 December 31, 2000: Allowance for doubtful accounts....... $ 188 $ 30 $ -- $ -- $ 218 Deferred tax asset valuation account............................ 10,827 -- 3,716 -- 14,543 December 31, 2001: Allowance for doubtful accounts....... $ 218 $1,473 $ -- $(76) $ 1,615 Deferred tax asset valuation account............................ 14,543 -- (14,543) -- -- 61 EXHIBIT 21.1‌ SUBSIDIARIES OF THE REGISTRANT XXXXXX CORPORATION SUBSIDIARIES NAME PLACE OF INCORPORATION ---- ---------------------- Charged Productions, Inc.................................... Nevada Omega Protein............................................... Nevada Xxx.Xxx Corporation......................................... Nevada EXHIBIT 23‌ CONSENT OF INDEPENDENT ACCOUNTANTS We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 333-43223 and 333-45568) of Xxxxxx Corporation of our reports dated March 8, 2002 relating to the consolidated financial statements and consolidated financial statement schedule, which appear in this Form 00-X. XXXXXXXXXXXXXXXXXXXXXX XXX Xxxxxxxxx, Xxx Xxxx March 28, 2002 EXHIBIT 24‌ POWER OF ATTORNEY

REPORT OF INDEPENDENT ACCOUNTANTS. To the Board of Directors and Stockholders of Total Renal Care Holdings, Inc. In our opinion, the accompanying consolidated balance sheets and the related consolidated statements of income, of stockholders' equity, and of cash flows present fairly, in all material respects, the financial position of Total Renal Care Holdings, Inc. and its subsidiaries at December 31, 1995 and 1996, and the results of their operations and their cash flows for the year ended May 31, 1995, the seven months ended December 31, 1995 and the year ended December 31, 1996 in conformity with generally accepted accounting principles. These financial statements are the responsibility of the Company's management; our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits of these statements in accordance with generally accepted auditing standards which require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for the opinion expressed above. PRICE WATERHOUSE LLP Seattle, Washington February 13, 1997 INDEPENDENT AUDITORS' REPORT The Board of Directors and Stockholders Total Renal Care Holdings, Inc.: We have audited the accompanying consolidated statements of income, stockholders' equity and cash flows of Total Renal Care Holdings, Inc. (formerly Total Renal Care, Inc.) and subsidiaries for the year ended May 31, 1994. These consolidated financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall fina...

REPORT OF INDEPENDENT ACCOUNTANTS. To the Shareholders and Board of Directors of

REPORT OF INDEPENDENT ACCOUNTANTS. To the Board of Directors of the General Partner and the Unitholders of Plains All American Pipeline, L.P.: In our opinion, the accompanying consolidated balance sheets and the related consolidated statements of operations, of cash flows, of changes in partners’ capital, of comprehensive income and of changes in accumulated other comprehensive income (loss) present fairly, in all material respects, the financial position of Plains All American Pipeline, L.P. and its subsidiaries (the “Partnership”) at December 31, 2002 and 2001, and the results of their operations and their cash flows for each of the three years in the period ended December 31, 2002 in conformity with accounting principles generally accepted in the United States of America. These financial statements are the responsibility of the Partnership’s management; our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits of these statements in accordance with auditing standards generally accepted in the United States of America, which require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. As discussed in Note 2 to the consolidated financial statements, the Partnership changed its method of accounting for derivative instruments and hedging activities effective January 1, 2001. PricewaterhouseCoopers LLP Houston, Texas February 26, 2003 CURRENT ASSETS Cash and cash equivalents $ 3,501 $ 3,511 Accounts receivable, net 499,909 357,619 Inventory 81,849 188,874 Other current assets 17,676 8,078 Total current assets 602,935 558,082 PROPERTY AND EQUIPMENT 1,030,303 653,050 Accumulated depreciation (77,550) (48,131) 952,753 604,919 Pipeline linefill 62,558 57,367 Other, net 48,329 40,883 $1,666,575 $1,261,251 Accounts payable $ 488,922 $ 372,889 Due to related parties 23,301 13,685 Short-term debt and current portion of long-term debt 99,249 104,482 Other current liabilities 25,777 14,104 Total current liabilities 637,249 505,160 LONG-TERM LIABILITIES Long-term debt under credit facilities 310,126 351,677 Senior notes, n...

REPORT OF INDEPENDENT ACCOUNTANTS. 24 Powers of Attorney.*

REPORT OF INDEPENDENT ACCOUNTANTS. To the Shareholders and Board of Directors of The Brazilian Investment Fund, Inc. In our opinion, the accompanying statement of net assets and the related statements of operations and of changes in net assets and the financial highlights present fairly, in all material respects, the financial position of The Brazilian Investment Fund, Inc. (the "Fund") at December 31, 1994, the results of its operations for the year then ended, the changes in its net assets for each of the two years in the period then ended and the financial highlights for each of the three years in the period then ended and for the period June 4, 1991 (commencement of operations) through December 31, 1991, in conformity with generally accepted accounting principles. These financial statements and financial highlights (hereafter referred to as "financial statements") are the responsibility of the Fund's management; our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits of these financial statements in accordance with generally accepted auditing standards which require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audits, which included confirmation of securities at December 31, 1994 by correspondence with the custodians and brokers and the application of alternative auditing procedures where confirmations from brokers were not received, provide a reasonable basis for the opinion expressed above. PRICE WATERHOUSE LLP 0000 Xxxxxx xx xxx Xxxxxxxx New York, New York 10036 February 17, 1995

REPORT OF INDEPENDENT ACCOUNTANTS. To the Trustees and Shareholders of Orbitex Cash Reserves Fund In our opinion, the accompanying statement of assets and liabilities and the related statements of operations and of changes in net assets and the financial highlights present fairly, in all material respects, the financial position of Orbitex Cash Reserves Fund (the "Fund"; a series of the Orbitex Group of Funds) at December 31, 2001, the results of its operations for the year then ended, and the changes in its net assets and the financial highlights for the year then ended and for the period from June 7, 2000 (commencement of operations) through December 31, 2000, in conformity with accounting principles generally accepted in the United States of America. These financial statements and financial highlights (hereafter referred to as "financial statements") are the responsibility of the Fund's management; our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits of these financial statements in accordance with auditing standards generally accepted in the United States of America, which require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. PricewaterhouseCoopers LLP New York, New York February 19, 2002 The Trustees and officers of the Orbitex Group of Funds Trust are listed below, together with their principal occupations during the past five years. Unless otherwise indicated, the address of each person listed below is 000 Xxxx Xxx, Xxx Xxxx, XX 00000. Each Trustee oversees 12 funds in the fund complex that includes the Orbitex Group of Funds Trust and the Orbitex Life Sciences & Biotechnology Fund, Inc. POSITION, TERM OF OFFICE AND LENGTH OF TIME SERVED NAME, AGE AND ADDRESS WITH THE ORBITEX TRUST PRINCIPAL OCCUPATION(S) DURING PAST 5 YEARS AND CURRENT DIRECTORSHIPS --------------------- ------------------------- --------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------------------...

REPORT OF INDEPENDENT ACCOUNTANTS. To the Board of Directors and Shareholders of Universal Hospital Services, Inc.: In our opinion, the accompanying balance sheets and the related statements of operations, shareholders' (deficiency) equity and other comprehensive loss and cash flows present fairly, in all material respects, the financial position of Universal Hospital Services, Inc. (the Company) at December 31, 2002 and 2001, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2002, in conformity with accounting principles generally accepted in the United States of America. These financial statements are the responsibility of the Company's management; our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits of these statements in accordance with auditing standards generally accepted in the United States of America, which require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. As discussed in Note 2 to the financial statements, the Company adopted Statement of Financial Accounting Standards No. 142, "Goodwill and Other Intangible Assets" on January 1, 2002. PRICEWATERHOUSECOOPERS LLP Minneapolis, Minnesota February 14, 2003 UNIVERSAL HOSPITAL SERVICES, INC. BALANCE SHEETS AT DECEMBER 31, 2002 AND 2001 2002 2001 -------------- -------------- ASSETS Current assets: Accounts receivable, less allowance for doubtful accounts of $1,800,000 and $2,000,000 at December 31, 2002 and 2001, respectively $ 29,806,992 $ 30,573,422 Inventories 2,982,972 2,761,982 Deferred income taxes 3,062,000 2,370,000 Other current assets 1,699,840 1,120,282 -------------- -------------- Total current assets 37,551,804 36,825,686 Property and equipment, net: Movable medical equipment, net 118,408,936 111,964,787 Property and office equipment, net 5,746,428 5,932,737 -------------- -------------- Total property and equipment, net 124,155,364 117,897,524 Intangible assets: Goodwill 35,608,043 35,608,043 Other, primarily deferred financing costs, net 3,947,445 5,179,240 Othe...

REPORT OF INDEPENDENT ACCOUNTANTS. To the partners of Liberty Washington, LP In planning and performing our audit of the consolidated financial statements of Liberty Washington, LP for the year ended December 31, 200_____, we considered its internal control to determine our auditing procedures for the purpose of expressing our opinion on the consolidated financial statements and not to provide assurance on internal control. Our consideration of internal control would not necessarily disclose all matters in internal control that might be material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements caused by errors or fraud in amounts that would be material in relation to the consolidated financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. However, we noted no matters involving internal control and its operation that we consider to be material weaknesses as defined above. This report is intended solely for the information and use of the partners of Liberty Washington, LP, management, and others within the organization and is not intended to be and should not be used by anyone other than these specified parties. We would be pleased to discuss the above matters or to respond to any questions, at your convenience.