Purchase Accounting Adjustments definition

Purchase Accounting Adjustments means all non-cash purchase accounting adjustments and charges, including charges for purchased in-process research and development, the incremental charge to cost of sales from the sale of acquired inventory that was written up to fair value and the incremental charges related to the amortization of finite-lived intangible assets for the increase to fair value.
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Purchase Accounting Adjustments means adjustments made by Seller or its predecessors prior to the Closing Date to the historical financial information of an acquired entity resulting from the application of the purchase method of accounting for a business combination transaction that is reflected as the acquisition of one company by another, and, as used in Exhibit A to this --------- Agreement, includes such adjustments made in connection with Seller's acquisitions of Honfed Bank and Liberty Bank.
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Purchase Accounting Adjustments has the meaning set forth in Exhibit C.
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Examples of Purchase Accounting Adjustments in a sentence

  • The 1997 Audited Financial Statements and the Interim Financial Statements have been prepared in conformity with German law and GAAP applied on a basis consistent with that of preceding periods, except as otherwise disclosed in the 1997 Audited Financial Statements or as required by applicable Law and except for the Purchase Accounting Adjustments; and were prepared from the accounting books and records of the Macrotron Group.

  • All necessary Tax and other returns and reports required to be filed by the Group Members have been properly filed with the appropriate authorities and, except as specifically identified in the Purchase Accounting Adjustments, the information reflected in such returns is, in all instances, true, correct, accurate and complete.

  • Claims of Acquirer against Seller in respect of tax liabilities (including interest, penalties and related costs) can only be raised to the extent (i) that the tax liabilities are not reflected or reserved in the Interim Financial Statements and the Purchase Accounting Adjustments, (ii) exceed tax reimbursements, if any, not reflected in the Interim Financial Statements and (iii) are not set off by future tax reductions (due to higher depreciation for instance).

  • The accounting books and records of each Group Member are true, correct and complete, have been maintained in accordance with applicable Laws and GAAP (provided, however, that the TD Group's books and records have been prepared in conformity with US GAAP), are kept on a consistent basis and are up-to-date, and properly reflect all valid and genuine transactions of the applicable Group Member, except as further identified in the Purchase Accounting Adjustments.