Accounting Treatment. For accounting purposes, the Merger is intended to be treated as a "purchase."
Accounting Treatment. The Depositor hereby authorizes and directs the Securities Administrator to adopt, on behalf of the Trust, Statement of Financial Accounting Standard No. 155, Accounting for Certain Hybrid Financial Instruments an amendment of FASB Statements No. 133 and 140 and to reflect those assets meeting the requirements of this standard at fair value for purposes of reporting financial information in accordance with U.S. Generally Accepted Accounting Principles and the Securities Administrator hereby so agrees to take the above actions; provided, however, that such actions shall not increase the obligations of the Securities Administrator under this Agreement.
Accounting Treatment. For accounting purposes, the Merger is intended to be treated as a "pooling of interests."
Accounting Treatment. The mergers will be accounted for as purchases under generally accepted accounting principles. Under those rules, Pioneer USA will record the assets and liabilities of the participating partnerships on its books at their estimated fair market values. NO APPRAISAL OR DISSENTER RIGHTS Under the laws of the State of Delaware and the State of Texas, which are the states of formation of the partnerships, you are not entitled to appraisal or dissenter rights with respect to the mergers.
Accounting Treatment. Notwithstanding Section 8.14 of the Agreement, the parties acknowledge that until such time as the Third Party Consents with respect to a Servicing Agreement are obtained, the parties shall treat the transaction hereunder with respect to such Servicing Agreement as a financing for accounting purposes.
Accounting Treatment. It is the intention of the parties hereto that the Merger will be treated for financial reporting purposes as a pooling of interests.
Accounting Treatment. As of the date hereof, it is aware of no reason why the Merger will fail to qualify for "pooling-of-interests" accounting treatment.
Accounting Treatment. (a) The Company and each of the Owners has accurately completed the Pooling Questionnaire required by Premiere prior to or contemporaneous with the execution of this Agreement, and the statements therein are true and correct.
Accounting Treatment. (a) No earlier than thirty (30) Days prior to, and no later than, each Contract Year Anniversary Date, Seller shall provide to Buyer a bring-down certification from Seller’s Principal Accounting Officer (as defined by the rules of the Securities and Exchange Commission) affirming in all respects that the statements regarding the Accounting Treatment made in the Accounting Certification are true and correct in all respects as of the time such bring-down certification is provided; provided, however, that if an Accounting Treatment Work-Out Period has commenced and is continuing Seller shall not be required to provide such bring-down certification until the day after the expiry of such Accounting Treatment Work-Out Period.
Accounting Treatment. The assets and liabilities of the Merging Corporations shall be taken up on the books of the Surviving Corporation in accordance with generally accepted accounting principles, and the capital surplus and retained earnings accounts of the Surviving Corporation shall be determined, in accordance with generally accepted accounting principles, by the board of directors of the Surviving Corporation. Nothing herein shall prevent the board of directors of the Surviving Corporation from making any future changes in its accounts in accordance with law.
