PRB Financial Statements definition

PRB Financial Statements means (i) the balance sheets dated December 31, 2012 and 2013 and the related statements of operations, comprehensive income (loss), cash flows and shareholders’ equity for each of the fiscal years ended December 31, 2013, 2012 and 2011, of PRB, accompanied by the audit reports thereon of PRB’s independent public accountants, and (ii) unaudited balance sheets of PRB as of September 30, 2014 (which is sometimes referred to herein as the “PRB June 2014 Balance Sheet”) and September 30, 2013 and the related unaudited statements of operations, comprehensive income (loss), cash flows and shareholders’ equity of PRB for the three months ended June 30, 2014 and June 30, 2013.