Common use of Financial Statements; Fiscal Year Clause in Contracts

Financial Statements; Fiscal Year. The Consolidated and consolidating balance sheets of Parent and its Subsidiaries (including the accounts of all Subsidiaries of Parent and their respective Subsidiaries for the respective periods during which a Subsidiary relationship existed) as of September 30, 2001, and the related statements of income, changes in shareholder's equity, and changes in financial position for the periods ended on such dates, have been prepared in accordance with GAAP, and present fairly in all material respects the financial positions of Parent and such Persons at such dates and the results of Parent's and such Persons' operations for such periods. As of the date hereof, since September 30, 2001, there has been no material adverse change in the financial position of Parent and such other Persons, taken as a whole, as reflected in the Consolidated balance sheet as of such date. As of the date hereof, the fiscal year of Parent and each of its Subsidiaries ends on December 31 of each year (except that the fiscal year of FIR Holdings and its Subsidiaries ends on October 31 of each year).

Financial Statements; Fiscal Year. The Consolidated and consolidating balance sheets of Parent Borrower and its Subsidiaries (including the accounts of all Subsidiaries of Parent Borrower and their respective Subsidiaries for the respective periods during which a Subsidiary relationship existed) as of September 30December 31, 20012005, and the related statements of income, changes in shareholder's ’s equity, and changes in financial position for the periods ended on such dates, have been prepared in accordance with GAAP, and present fairly in all material respects the financial positions of Parent Borrower and such Persons Persons, at such dates and the results of Parent's Borrower’s and such Persons' operations ’ operations, for such periods. As of the date hereof, since September 30December 31, 20012005, there has been no material adverse change in the financial position of Parent Borrower and such other Persons, taken as a whole, as reflected in the Consolidated balance sheet as of such date. As of the date hereof, the fiscal year of Parent Borrower and each of its Subsidiaries ends on December 31 of each year (except that the fiscal year of FIR Holdings and its Subsidiaries ends on October 31 of each year).

Financial Statements; Fiscal Year. The Consolidated and consolidating balance sheets of Parent Borrower and its Subsidiaries (including the accounts of all Subsidiaries of Parent Borrower and their respective Subsidiaries for the respective periods during which a Subsidiary relationship existed) as of September 30August 31, 20012004, and the related statements of income, changes in shareholder's ’s equity, and changes in financial position for the periods ended on such dates, have been prepared in accordance with GAAP, and present fairly in all material respects the financial positions of Parent Borrower and such Persons Persons, at such dates and the results of Parent's Borrower’s and such Persons' operations ’ operations, for such periods. As of the date hereof, since September 30August 31, 20012004, there has been no material adverse change in the financial position of Parent Borrower and such other Persons, taken as a whole, as reflected in the Consolidated balance sheet as of such date. As of the date hereof, the fiscal year of Parent Borrower and each of its Subsidiaries ends on December 31 of each year (except that the fiscal year of FIR Holdings and its Subsidiaries ends on October 31 of each year).

Financial Statements; Fiscal Year. (a) The Consolidated and consolidating balance sheets of Parent ETI and its Subsidiaries (including the accounts of all Subsidiaries of Parent ETI and their respective its Subsidiaries for the respective periods during which a Subsidiary relationship existed) as of September 30January 31, 20012003, and the related statements of income, changes in shareholder's equity, and changes in financial position for the periods ended on such dates, have been prepared in accordance with GAAP, and present fairly in all material respects the financial positions of Parent Borrower and such Persons Persons, at such dates and the results of ParentETI's and such Persons' operations operations, for such periods. As of the date hereof, since September 30January 31, 20012003, there has been no material adverse change in the financial position of Parent Borrower and such other Persons, taken as a whole, as reflected in the Consolidated balance sheet as of such date. As of the date hereof, the fiscal year of Parent Borrower and each of its Subsidiaries ends on December 31 of each year (except that the fiscal year of FIR Holdings and its Subsidiaries ends on October 31 of each year).