OCLL’s financial statements (the “ Financial Statements ”) have been prepared in accordance with generally accepted accounting principles applicable in the United States of America ( “U.S. GAAP” ) applied on a consistent basis, except that those Financial Statements that are not audited do not contain all footnotes required by U.S. GAAP. The Financial Statements fairly present the financial condition and operating results of OCLL as of the dates, and for the periods, indicated therein, subject to normal year-end audit adjustments. OCLL has no material liabilities (contingent or otherwise). OCLL is not a guarantor or indemnitor of any indebtedness of any other person, entity or organization. OCLL maintains a standard system of accounting established and administered in accordance with U.S. GAAP.