Specific Accounting Treatments. 1. The following Specific Accounting Treatments shall apply in the preparation of the Closing Statement:
Specific Accounting Treatments. The following specific accounting policies shall apply to the preparation of the Completion Accounts:
Specific Accounting Treatments. 1.2 In order to prepare the Completion Statements an aggregated balance sheet (the “Completion Balance Sheet”) will be prepared for the Group Companies immediately prior to Completion and an aggregated statement of EBITDA will be prepared for the Group Companies for the period from 1 January 2021 to 30 June 2021 (the “EBITDA Statement”). The Completion Balance Sheet will be prepared based on actual amounts, if available, in accordance with the Accounting Standards. The Completion Statements will be prepared from this Completion Balance Sheet and the EBITDA Statement, subject to the requirements set out in Part 1 and Part 2 of this Schedule 3.
Specific Accounting Treatments. Consolidation All group companies will be consolidated using financial statements for the period ending and as at the Transfer Balance Date. For those subsidiaries with deviating year ends, stub period financial statements will be prepared.
Specific Accounting Treatments. The following Specific Accounting Treatments shall apply in the preparation of the Draft Closing Statements and of the Closing Statements:
Specific Accounting Treatments. 1 The Completion Accounts will reflect the position of the Group on a consolidated basis as at close of business on the Completion Date.
Specific Accounting Treatments. 1. The following Specific Accounting Treatments shall apply in the preparation of the Closing Statement: Tax. The Closing Statement shall not include any provision for tax on net income, profits or gains (corporation tax) other than as set out below or as otherwise expressly referred to in this Schedule 11. The Closing Statement shall include, in calculating Working Capital, a provision for corporation tax in respect of the period since the balance sheet date of the Last Accounts for the UK Company and the Irish Companies to the Closing Date (the Relevant Period) determined by:
Specific Accounting Treatments. The following Specific Accounting Treatments shall apply in the preparation of the Closing Statement or the accounts as at 31 December 2011 and for the purpose of the calculation of the Net Asset Value and French GAAP EBITDA:
Specific Accounting Treatments. 1.1 The Closing Accounts shall be prepared:
Specific Accounting Treatments. 3.1. No account shall be taken of events taking place after the Calculation Time (other than in the calculation of Indebtedness Amount).
