Changes in GAAP/Accounting. If at any time any change in GAAP or any accounting change made by the ​ that is permitted by GAAP and [Section 7.12(d)] would affect the computation of any financial ratio or requirement set forth in any Loan Document, and either the ​ or the Required Lenders shall so request, the ​, the Lenders and the ​ shall negotiate in good faith to amend such ratio or requirement to preserve the original intent thereof in light of such change in GAAP or accounting change permitted by GAAP (subject to the approval of the Required Lenders); provided that, until so amended, # such ratio or requirement shall continue to be computed in accordance with GAAP prior to any such change and # the ​ shall provide to the ​ and the Lenders financial statements and other documents required under this Agreement or as reasonably requested hereunder setting forth a reconciliation between calculations of such ratio or requirement made before and after giving effect to such change in GAAP or accounting change permitted by GAAP.

Accounting Principles. Subject to [Section 1.2(g)], all accounting computations required to be made for the purposes of this Agreement shall be done in accordance with GAAP as provided in [Section 8.15] or unless otherwise agreed to in writing by Agent, at the time in effect, to the extent applicable, except where such principles are inconsistent with the requirements of this Agreement.

Accounting Principles. Where the character or amount of any asset or liability or item of income or expense is required to be determined or other financial or accounting computation is required to be made for the purposes of this Agreement or any other Warehouse Document, such determination shall be made in accordance with GAAP, except where such principles are inconsistent with the requirements of this Agreement or such other Warehouse Document. In addition, any accounting term used in this Agreement or any other Warehouse Document shall have, unless otherwise specifically provided therein, the meaning customarily given to such term in accordance with GAAP or other method of accounting acceptable to [[Organization C:Organization]].

Accounting Principles. Except as otherwise provided in this Agreement, all computations and determinations as to accounting or financial matters (including financial ratios and other financial covenants) and all financial statements to be delivered pursuant to this Agreement shall be made and prepared in accordance with GAAP (including principles of consolidation where appropriate), applied on a consistent basis and, except as expressly provided herein, in a manner consistent with that used in preparing audited financial statements in accordance with Section 8.2(b) and all accounting or financial terms have the meanings ascribed to such terms by GAAP. Notwithstanding anything to the contrary herein, in the event of any change after the date hereof in GAAP, and if such change would affect the computation of any of the financial covenants set forth in Article VIII, then the parties hereto agree to endeavor, in good faith, to agree upon an amendment to this Agreement that would adjust such financial covenants in a manner that would preserve the original intent thereof, but would allow compliance therewith to be determined in accordance with the Borrower’s financial statements at that time, provided that until so amended such financial covenants shall continue to be computed in accordance with GAAP prior to such change therein. Notwithstanding the foregoing, for purposes of determining compliance with any covenant (including the computation of any financial covenant) contained herein, Indebtedness of the Borrower and its Subsidiaries shall be deemed to be carried at 100% of the outstanding principal amount thereof, and the effects of FASB ASC 825 and FASB ASC 470-20 on financial liabilities shall be disregarded.

Changes in Agreement Accounting Principles. If at any time any change in Agreement Accounting Principles would affect the computation of any financial ratio or requirement set forth in this Agreement, and either the Obligors or the Required [[Subsidiary Guarantors:Organization]] shall so request, representatives of the [[Subsidiary Guarantors:Organization]] of the Notes designated by the Required [[Subsidiary Guarantors:Organization]] at such time and the Obligors shall negotiate in good faith to amend such ratio or requirement to preserve the original intent thereof in light of such change in Agreement Accounting Principles (subject to the approval of the Required [[Subsidiary Guarantors:Organization]]); provided that, until so amended, # such ratio or requirement shall continue to be computed in accordance with Agreement Accounting Principles prior to such change therein, and # the Obligors shall provide to the [[Subsidiary Guarantors:Organization]] of the Notes that are Institutional Investors financial statements and other documents required under this Agreement or as reasonably requested hereunder setting forth a reconciliation between calculations of such ratio or requirement made before and after giving effect to such change in Agreement Accounting Principles.

Statutory Accounting Principles. The Ceding Company shall prepare its financial statements as required by, and in accordance with, statutory accounting principles and practices prescribed or permitted for life insurance companies in the Ceding Company Domiciliary State..

Statutory Accounting Principles. The ​ shall prepare its financial statements as required by, and in accordance with ​ SAP.

Statutory Accounting Principles. The [[Organization A:Organization]] shall prepare its financial statements as required by, and in accordance with the statutory accounting and actuarial principles and practices prescribed or permitted with respect to Bermuda-domiciled life reinsurance companies by the Bermuda Monetary Authority applicable to Bermuda long-term Class E insurance companies.

Made any change in accounting methods or practices, or Tax reporting principles, other than changes required by changes in GAAP or the Code;

Accounting Changes. Will not make or permit, or permit any of its Subsidiaries to make or permit, any change in accounting policies, except as required or permitted by GAAP or applicable [[Organization C:Organization]].