Seller has delivered to Purchaser copies of the financial statements listed in the Preliminary Due Diligence Checklist certified by the chief financial officer of Seller, Subtenants and Guarantor (collectively, the " Financial Statements "). The Financial Statements (including the notes thereto) have been prepared in accordance with generally accepted accounting principles (" GAAP ") on a consistent basis throughout the periods covered thereby and present fairly the financial condition of the Facility as of such dates and the results of operation of the Facility for such periods.