2014 Interim Financial Statements definition

2014 Interim Financial Statements means our unaudited financial statements for the half year ended September 30, 2013 contained in our 2014 Interim Directors’ Report and Financial Report; and

2014 Interim Financial Statements means either: (i) the financial statements of the Company prepared in accordance with the law and theAccounting Principles, duly approved by the shareholders’ meeting of the Company and composed of a balance sheet of the Company as at31 December 2014, a profit and loss account for the period between 1 January 2014 and 31 December 2014 and an explanatory note; or (ii) in the event the Company changes the end date of the current financial year, the interim audited financial statements of the Company, prepared in accordance with the law and the Accounting Principles, duly approved by the Board of Directors of the Company and composed of a balance sheet of the Company as at 31 December 2014, a profit and loss account for the period between 1 January 2014 and 31 December 2014 and an explanatory note.

2014 Interim Financial Statements means either: (i) the financial statements of the Company prepared in accordance with the law and the Accounting Principles, duly approved by the shareholders’ meeting of the Company and composed of a balance sheet of the Company as at 31 December 2014, a profit and loss account for the period between 1 January 2014 and 31 December 2014 and an explanatory note; or (ii) in the event the Company changes the end date of the current financial year, the interim audited financial statements of the Company, prepared in accordance with the law and the Accounting Principles, duly approved by the Board of Directors of the Company and composed of a balance sheet of the Company as at 31 December 2014, a profit and loss account for the period between 1 January 2014 and 31 December 2014 and an explanatory note.

Examples of 2014 Interim Financial Statements in a sentence

• Recommendation: That Council accept the Fiscal Year 2014 Interim Financial Statements for the Two Months Ended August 31, 2013.

• F-10 * The page numbers referenced above in relation to GSW's 2014 Interim Financial Statements relate to the order in which the pages appear in the PDF version of such document.

• The table below should be read in conjunction with "Selected Consolidated Financial Information", "Management's Discussion and Analysis of Financial Condition and Results of Operations" and the 2014 Interim Financial Statements included elsewhere in this Base Offering Memorandum.

• All of the outstanding accounts receivable shown on the 2014 Interim Financial Statements have been valued in accordance with GAAP and represent, as of the date thereof, accounts receivable arising from sales actually made or services actually performed.

• The March 2014 Interim Financial Statements should be read in conjunction with the Corporation’s audited financial statements as at and for the year ended December 31, 2013 (“2013 Audited Financial Statements”) which were prepared in accordance with IFRS as applicable for annual financial statements.

• There have been no significant changes in accounting judgments, estimates and assumptions made by the Corporation in the preparation of the March 2014 Interim Financial Statements from those judgments, estimates and assumptions disclosed in Note 4 to the 2013 Audited Financial Statements.

• As such, financial information included herein has been derived as follows:•The financial information as at and for the six months ended 30 June 2014 and for the six months ended 30 June 2013 has been derived from the 2014 Interim Financial Statements incorporated by reference in this Prospectus.•The financial information as at and for the year ended 31 December 2013 has been derived from the 2013 Financial Statements incorporated by reference in this Prospectus.

• The 2013 Audited Financial Statements and the March 2014 Interim Financial Statements do not give effect to any adjustments which would be necessary should the Corporation be unable to continue as a going concern and therefore be required to realize its assets and discharge its liabilities in other than the normal course of business.

• The implementation of amendments to IAS 36 had no impact to the Corporation’s March 2014 Interim Financial Statements.

• For the avoidance of doubt, the documents incorporated by reference in the 2015 Registration Document, the 2016 Registration Document, the First Update to the 2016 Registration Document, the Second Update to the 2016 Registration Document, the Issuer's 2014 Interim Financial Statements, the Issuer's 2014 Audited Financial Statements, the Issuer's 2015 Interim Financial Statements and the Issuer's 2015 Audited Financial Statements are not incorporated by reference into this Prospectus.

More Definitions of 2014 Interim Financial Statements

2014 Interim Financial Statements means our consolidated interim financial statements for the Half Year ended December 31, 2013, which have been reviewed by our external auditor in accordance with Auditing Standard on Review Engagements ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity, contained in our 2015 Interim Financial Report;

2014 Interim Financial Statements has the meaning given to such term in Section 2.9(a).