Financial Statements of the Partnership. The financial statements of BEPC and the Partnership (excluding any pro forma financial statements) included or incorporated by reference in the Supplemented Prospectus and the Offering Memorandum, together with the related schedules, if any, and notes, comply as to form in all material respects with the applicable accounting requirements of Applicable Securities Laws and present fairly the assets and liabilities, financial position, results of operations and cash flows of such entities at the dates and for the periods indicated and the related statements of operations, other comprehensive income, accumulated other comprehensive income, partnership capital and cash flows for the periods specified. Said financial statements have been prepared in conformity with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board applied on a consistent basis throughout the periods involved. The supporting schedules, if any, present fairly in accordance with IFRS the information required to be stated therein. The selected consolidated financial data, the summary consolidated financial data and all operating data included or incorporated by reference in the Supplemented Prospectus and the U.S. Offering Memorandum, or otherwise deemed to be a part thereof or included therein present fairly the information shown therein and the selected consolidated financial data and the summary consolidated financial data have been compiled on a basis consistent with that of the audited consolidated financial statements included or incorporated by reference in the Supplemented Prospectus and the U.S. Offering Memorandum. There have been no changes in the assets or liabilities of BEPC or the Partnership from the position thereof as set forth in the consolidated financial statements included or incorporated by reference in the Supplemented Prospectus and the U.S. Offering Memorandum, or otherwise deemed to be a part thereof or included therein, except changes arising from transactions in the ordinary course of business which, in the aggregate, have not been material to BEPC or the Partnership and except for changes that are disclosed in the Supplemented Prospectus and the U.S. Offering Memorandum.
Financial Statements of the Partnership. Each of the Partners has previously received true, correct and complete copies of the unaudited consolidated financial statements of the Partnership as of March 31, 2016, and the draft unaudited consolidated financial statements of the Partnership as of June 30, 2016 for the respective periods set forth therein (including, in each case, any notes and schedules thereto) (the “Interim Financial Statements”). The Interim Financial Statements were prepared in accordance with GAAP applied consistently throughout the periods reflected therein and with prior periods, and fairly present, in all material respects in accordance with GAAP, the results of operations and financial position of the Partnership (subject to normal year-end audit adjustments).
Financial Statements of the Partnership. Each of the Partners has previously received true, correct and complete copies of the unaudited consolidated financial statements of the Partnership as of March 31, 2017 and as of June 30, 2017 for the respective periods set forth therein (including, in each case, any notes and schedules thereto) (the “Interim Financial Statements”). The Interim Financial Statements were prepared in accordance with GAAP applied consistently throughout the periods reflected therein and with prior periods, and fairly present, in all material respects in accordance with GAAP, the results of operations and financial position of the Partnership (subject to normal year-end audit adjustments).
Financial Statements of the Partnership. The historical financial statements included or incorporated by reference in the General Disclosure Package and the Final Offering Memorandum present fairly in all material respects the financial position of the Partnership at the dates and the results of its operations and the changes in its cash flows for the periods indicated, and such financial statements have been prepared in conformity with GAAP, applied on a consistent basis. Xxxxx Xxxxxxxx LLP has certified the audited financial statements of the Partnership included or incorporated by reference in the General Disclosure Package and the Final Offering Memorandum and is an independent registered public accounting firm with respect to the Partnership within the Rules and Regulations and as required by the Securities Act and the applicable rules and guidance from the Public Company Accounting Oversight Board (“PCAOB”). The other financial and statistical data included in the General Disclosure Package and the Final Offering Memorandum present fairly, in all material respects, the information shown therein and such data has been compiled on a basis consistent with the financial statements presented therein and the books and records of the Partnership Entities. The Partnership Entities do not have any material liabilities or obligations, direct or contingent (including any off-balance sheet obligations or any “variable interest entities” within the meaning of Financial Accounting Standards Board Interpretation No. 46), not disclosed in the General Disclosure Package and the Final Offering Memorandum. The interactive data in eXtensible Business Reporting Language included or incorporated by reference in each of the Preliminary Offering Memorandum, the General Disclosure Package and the Final Offering Memorandum fairly presents the information called for in all material respects and is prepared in accordance with the Commission’s rules and guidelines applicable thereto.
Financial Statements of the Partnership. The historical financial statements included or incorporated by reference in the General Disclosure Package and the Final Offering Memorandum present fairly in all material respects the financial position of the Partnership at the dates and for the periods indicated, and such financial statements have been prepared in conformity with GAAP, applied on a consistent basis. Gxxxx Xxxxxxxx LLP has certified the audited financial statements of the Partnership included or incorporated by reference in the General Disclosure Package and the Final Offering Memorandum and is an independent registered public accounting firm with respect to the Partnership within the Rules and Regulations and as required by the Securities Act and the applicable rules and guidance from the PCAOB. The other financial and statistical data included in the General Disclosure Package and the Final Offering Memorandum present fairly, in all material respects, the information shown therein and such data has been compiled on a basis consistent with the financial statements presented therein and the books and records of the Partnership Entities and their subsidiaries. The Partnership Entities and their subsidiaries do not have any material liabilities or obligations, direct or contingent (including any off-balance sheet obligations or any “variable interest entities” within the meaning of Financial Accounting Standards Board Interpretation No. 46), not disclosed in the General Disclosure Package and the Final Offering Memorandum. There are no financial statements that are required to be included in a registration statement on Form S-1 that are not included or incorporated by reference in the General Disclosure Package and the Final Offering Memorandum. The interactive data in eXtensible Business Reporting Language included or incorporated by reference in each of the Preliminary Offering Memorandum, the General Disclosure Package and the Final Offering Memorandum fairly presents the information called for in all material respects and is prepared in accordance with the Commission’s rules and guidelines applicable thereto.
Financial Statements of the Partnership. (a) Attached hereto as Schedule 4.11 is a balance sheet of the Partnership as at December 31, 2014 and a consolidated income statement of the Partnership for the twelve (12) months ended December 31, 2014 (the “Financial Statements”), compiled by independent certified public accountants in accordance with generally accepted accounting principles, consistently applied with past practices (“GAAP”). The Financial Statements have been prepared in accordance with the books and records of the Partnership, are complete and correct, have been prepared in accordance with GAAP, consistently applied, and fairly present the financial position and results of operation of the Partnership for the periods covered thereby (subject to normal recurring changes resulting from year-end adjustments).
