CAO Certification definition
CAO Certification means, with respect to the financial statements for which such certification is required, the certification of the chief accounting officer of the Borrower that such financial statements fairly present, in all material respects, the financial condition of the Borrower and its Restricted Subsidiaries as at the dates indicated and the results of their operations and their cash flows for the periods indicated, subject to (in the case of unaudited financial statements) changes resulting from audit and normal year-end adjustments and, in the case of monthly financial statements, the absence of footnotes and with respect to the consolidated balance sheet of the Borrower and its Restricted Subsidiaries for each fiscal month and fiscal quarter ending on or after December 31, 2008, such balance sheet shall not reclassify long-term debt as short-term debt solely as a result of the existence of the Potential Specified Defaults (as defined in the Forbearance Agreement).
CAO Certification is amended by deleting the text “Potential Specified Defaults (as defined in the Forbearance” therein and inserting the text “Specified Defaults (as defined in the Second Forbearance” in lieu thereof.