For ease of use, we have included only subsidiary guarantor examples in this appendix. Each example is independent of the others. The securities are guaranteed by one or more of its subsidiaries. Parent company and all acquired subsidiary guarantors have December 31 fiscal year ends and, unless otherwise specified, the parent company has filed its audited consolidated financial statements for the fiscal year in which the subsidiary was acquired. All guarantees are full and unconditional.
All guarantees are joint and several.
Each subsidiary's purchase price exceeds its net book value at its fiscal year end preceding the date of acquisition. The purchase price is used for testing significance. Subsidiary A was acquired on March 1, and has been included in its parent company's audited consolidated financial statements for ten months of the most recent fiscal year. Significant acquired guarantor included less than nine months. Subsidiary B was acquired on September 1, and has been included in its parent company's audited consolidated financial statements for four months of the most recent fiscal year.