definiens: means ( i ) historical consolidated financial statements for the Company and its Subsidiaries for the fiscal years ended Dec ember 31, 2013, 2014 and 2015, and the relevant qua rterly periods of 2016, in a form that complies with the r equirements of Item 9.01 of Form 8 - K and Rule 3 - 05 of Regulation S - X of the SEC for a business acquisitio n required to be described in answer to Item 2.01 o f Form 8 - K, including information required in order for the Buyer to prepare the pro forma financial informatio n required by Item 9.01 of Form 8 - K, ( ii ) an unqualified repor t with respect to the fiscal years ended December 3 1, 2013, 2014 and 2015 from the Company ’s independent accoun ting firm stating that such financial statements pr esent fairly, in all material respects, the consolidated financial position, as well as the consolidated res ults of operations and cash flows, of the Company and its S ubsidiaries for the periods covered by such financi al statements, in conformity with GAAP, and ( iii ) such additional information, including reliance letters from the Company ’s independent accounting firm, as the Buyer may reasonably request in order to comply with the requirements of the Exchange Act applicable to the Company