The financial statements most recently provided pursuant to Section 6.01(a) or (b) , as applicable, present fairly, in all material respects, the financial position and results of operations and cash flows of MKS and its Consolidated Subsidiaries, as of such dates and for such periods in accordance with GAAP, subject, in the case of financial statements provided pursuant to Section 6.01(a) , to the absence of footnotes and normal year-end adjustments.