(a) audited consolidated balance sheets and related statements of income, stockholders’ equity and cash flows of each of the IHS and its subsidiaries and OPIS and its subsidiaries, for the three most recently completed fiscal years ended at least 90 days before the Second Amendment Effective Date; provided that, with respect to the financial statements of OPIS and its subsidiaries for the fiscal year ended December 31, 2015, the receipt of such financial statements by the Commitment Parties shall only be required to the extent received by IHS prior to the Second Amendment Effective Date and (b) unaudited consolidated balance sheets and related statements of income, stockholders’ equity and cash flows of IHS Borrower and its subsidiaries, for each subsequent fiscal quarter ended at least 45 days before the Second Amendment Effective Date; provided that filing of the required financial statements on form 10-K and form 10-Q by the IHS will satisfy the foregoing requirements.