old financial year means the financial year of an issuer that immediately precedes a transition year;
Financial Statement Date means December 31, 1999.
Selected Consolidated Financial Data and "Capitalization" fairly present the information set forth therein on a basis consistent with that of the audited financial statements contained in the Registration Statement.
Annual Financial Statement is defined in Section 10.1(a).
Pro Forma Financial Statements shall have the meaning set forth in Section 5.5(b) hereof.
Financial Period means a Financial Year or any other period in respect of which accounts are required to be prepared and certified by the auditors of the relevant company to enable it to comply with all relevant legal and accounting requirements and all requirements of any stock exchange on which any securities of the company are listed;
Financial Quarter means the period commencing on the day after one Quarter Date and ending on the next Quarter Date.
Net Financial Debt ’ means “Gross Financial Debt” less “cash and cash equivalents”. This measure offers to the reader a global view of the Financial Debt without considering the payment terms and reduced by the effects of the available cash and cash equivalents to face these future payments.
Annual Financial Statements has the meaning set forth in Section 3.06.
Historical Financial Statements means the audited consolidated balance sheets of the Borrower as of December 31, 2006 and December 31, 2005 and the audited consolidated statements of income, stockholders’ equity and cash flows of the Borrower for each of the fiscal years in the three year period ending on December 31, 2006.
Accounting Date means, with respect to any Collection Period the last day of such Collection Period.
Accounting Restatement Date means the earlier to occur of (a) the date that the Board, a committee of the Board authorized to take such action, or the officer or officers of the Company authorized to take such action if Board action is not required, concludes, or reasonably should have concluded, that the Company is required to prepare an Accounting Restatement, or (b) the date that a court, regulator or other legally authorized body directs the Company to prepare an Accounting Restatement.
Academy Financial Year means the academic year from 1st of September to 31st of August of the following year;
Selected Financial Data fairly present the information set forth therein on the basis stated in the Registration Statement.
Capitalization Date has the meaning set forth in Section 3.2(a).
Quarterly Financial Statements is defined in Section 6.2(a).
Year-End Financial Statements has the meaning set forth in Section 3.06.
Qualified Financial Contract means a qualified financial contract as defined in 12 U.S.C. Section 1821(e)(8)(D).
Banking Day Financial Centre means the Banking Day Financial Centre as specified in § 1 of the Product and Underlying Data.
Initial Financial Statements means, collectively, (a) the audited annual consolidated financial statements of the Borrower dated as of December 31, 2014 and (b) the unaudited quarterly consolidated financial statements of the Borrower dated as of September 30, 2015.
Unaudited Interim Balance Sheet shall have the meaning specified in Section 2.4(a)(iii) of the Agreement.
Statement Date means each date designated as such in the Series Term Sheet.
Consolidated Financials means, for any Fiscal Year or other accounting period of Five Star, annual audited and quarterly unaudited financial statements of Five Star prepared on a consolidated basis, including Five Star’s consolidated balance sheet and the related statements of income and cash flows, all in reasonable detail, and setting forth in comparative form the corresponding figures for the corresponding period in the preceding Fiscal Year, and prepared in accordance with GAAP throughout the periods reflected.
Consolidated Financial Statements means, with respect to any Person, collectively, the consolidated financial statements and notes to those financial statements, of that Person and its Consolidated Subsidiaries prepared in accordance with GAAP.
Most Recent Financial Statements has the meaning set forth in Section 4(g) below.
Fiscal Quarters means the period from January 1 to March 31, April 1 to June 30, July 1 to September 30 and October 1 to December 31 of the applicable year.