; and (bb) if the financial statements of the issuer are audited, reviewed, or compiled— (AA) any related statement by the independent accountant; (BB) a balance sheet dated not more than 120 days before the date of the offer; and (CC) information pertaining to the issuer’s management, business, material loss contingencies, and, for the period covered by those financial statements, results of operations. (v) Shell company The term shell company means a company that, at the time of a transaction with an eligible privately held company— (I) has no or nominal operations; and (II) has— (aa) no or nominal assets; (bb) assets consisting solely of cash and cash equivalents