SpinCo Balance Sheet means the pro forma combined balance sheet of the SpinCo Business, including any notes and subledgers thereto, as of September 30, 2021, as presented in the Information Statement made available to the Record Holders.
Company Balance Sheet has the meaning set forth in Section 3.04(e).
Interim Balance Sheet as defined in Section 3.4.
Unaudited Balance Sheet has the meaning set forth in Section 3.4(a)(ii).
Latest Balance Sheet has the meaning set forth in Section 3.4(a).
Audited Balance Sheet means the audited balance sheet of the company prepared for the purposes of the Companies Acts for a financial year unless an audited consolidated balance sheet dealing with the state of affairs of the company and its subsidiary undertakings required to be dealt with in group accounts has been prepared for those purposes for the same financial year, in which case it means that audited consolidated balance sheet, and in that case all references to reserves shall be deemed to be references to consolidated reserves;
Pro Forma Balance Sheet as defined in Section 4.1(a).
Closing Balance Sheet has the meaning set forth in Section 2.4(a).
Off-Balance Sheet Arrangement means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the Borrower is a party, under which the Borrower has:
Reference Balance Sheet shall have the meaning set forth in Section 3.06(a).
Balance Sheet has the meaning set forth in Section 3.06.
Balance Sheets has the meaning set forth in Section 4.5(a).
Latest Balance Sheet Date has the meaning set forth in Section 3.10.
Unaudited Interim Balance Sheet shall have the meaning specified in Section 4.4(a)(ii) of the Agreement.
Interim Balance Sheet Date has the meaning set forth in Section 3.06.
Reference Balance Sheet Date is defined in Section 3.5.
Final Balance Sheet has the meaning set forth in Section 3.3(b).
Company Balance Sheet Date has the meaning set forth in Section 3.10.
Estimated Closing Balance Sheet has the meaning set forth in Section 2.6(a).
relevant balance sheet means the latest published audited consolidated balance sheet of the Group, but where the Company has no subsidiaries it means the balance sheet and profit and loss account of the Company and, where the Company has subsidiaries but there are no consolidated accounts of the Group, it means the respective balance sheets and profit and loss accounts of the companies comprising the Group;
Current Balance Sheet shall have the meaning set forth in Section 2.7.
Closing Date Balance Sheet has the meaning specified in Section 2.3(b).
Off-Balance Sheet Liabilities of any Person shall mean (i) any repurchase obligation or liability of such Person with respect to accounts or notes receivable sold by such Person, (ii) any liability of such Person under any sale and leaseback transactions that do not create a liability on the balance sheet of such Person, (iii) any Synthetic Lease Obligation or (iv) any obligation arising with respect to any other transaction which is the functional equivalent of or takes the place of borrowing but which does not constitute a liability on the balance sheet of such Person.
Preliminary Closing Balance Sheet shall have the meaning set forth in Section 2.3(c)(i).
Final Closing Balance Sheet shall have the meaning set forth in Section 2.3(e).