definiens: ( as definedin Rules 13a-15(f ) and 15d-15(f ) under the Exchange Act ) that is designed to provide reasonable assurances : ( i ) thattransactions are recorded as necessary to permit preparation of financial statements in accordance with generally acceptedaccounting principles ; ( ii ) that receipts and expenditures are being made only in accordance with the authorizations ofmanagement and directors ; and ( iii ) regarding prevention or timely detection of the unauthorized acquisition, use ordisposition of the assets of [COMPANY] and its Subsidiaries that could have a material effect on the financial statements . BioTimemaintains a system of ( as defined in Rules 13a-15(e ) and 15d-15(e ) under the ExchangeAct ) that is designed to provide reasonable assurances that all material information required to be disclosed by [COMPANY] in thereports that it files or submits under the Exchange Act is accumulated and communicated to [COMPANY] ’s management, asappropriate, to allow timely decisions regarding required disclosure, and otherwise to ensure that information required to bedisclosed by [COMPANY] in the reports that it files or submits under the Exchange Act is recorded, processed, summarized andreported within the time periods specified in the SEC ’s rules