Complete copies of the audited financial statements consisting of the balance sheet of Seller as at September 30, in each of the years 2016, 2015 and 2014 and the related statements of income and retained earnings, shareholders' equity and cash flow for the years then ended (the " Audited Financial Statements "), and unaudited financial statements consisting of the balance sheet of Seller as at June 30, 2017 and the related statements of income and retained earnings, shareholders' equity and cash flow for the nine-month period then ended (the " Interim Financial Statements " and together with the Audited Financial Statements, the " Financial Statements ") are included in the Disclosure Schedules. The Financial Statements have been prepared in accordance with GAAP applied on a consistent basis throughout the period involved, subject, in the case of the Interim Financial Statements, to normal and recurring year-end adjustments (the effect of which will not be materially adverse) and the absence of notes. The Financial Statements are based on the books and records of the Business, and fairly present the financial condition of Seller as of the respective dates they were prepared and the results of the operations of Seller for the periods indicated. The balance sheet of Seller as of June 30, 2017 is referred to herein as the " Balance Sheet " and the date thereof as the " Balance Sheet Date ". Seller maintains a standard system of accounting for the Business that allows the Financial Statements to be prepared in accordance with GAAP.