Viavi Solutions Inc. (NASDAQ:VIAV) Files An 8-K Financial Statements and Exhibits

Viavi Solutions Inc. (NASDAQ:VIAV) Files An 8-K Financial Statements and Exhibits
Item 9.01. Financial Statements and Exhibits.

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(a) Financial Statements of Businesses Acquired.

The audited combined financial statements of the Test and Measurement Business, which comprise the combined balance sheet as of December 31, 2017, and the related combined income statement, combined statement of comprehensive income, combined statement of changes in net parent investment and combined cash flow statement for the year then ended, are filed as Exhibit99.1 to this Current Report on Form8-K/A and are incorporated herein by reference. Such combined financial statements of the Test and Measurement Business were prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board however do not include comparative figures for the prior period as the purpose of these financial statements is to meet the reporting requirements of Rule 3-05 of Regulation S-X of Securities and Exchange Commission (SEC).

The consent of PricewaterhouseCoopers LLP (UK), the Test and Measurement Business' independent auditors, is attached as Exhibit23.1 to this Form8-K/A.

(b) Pro Forma Financial Information.

The unaudited pro forma condensed combined statements of operations for the Company's fiscal year ended July 1, 2017 and for the six months ended December 30, 2017, and the notes related thereto, are included as Exhibit99.2 to this Current Report on Form8-K/A and are incorporated herein by reference.

(c) Exhibits.

ExhibitNo.

Description

Consent of PricewaterhouseCoopers LLP (UK)*

Audited combined financial statements of the Test and Measurement Business as of and for the year ended December31, 2017, and the notes related thereto*

Unaudited pro forma condensed combined statements of operations for the fiscal year ended July 1, 2017 and for the six months ended December 30, 2017, and the notes related thereto*

*Filed herewith.


VIAVI SOLUTIONS INC. Exhibit
EX-23.1 2 ex231pwcukconsent.htm EXHIBIT 23.1 Exhibit Exhibit 23.1CONSENT OF INDEPENDENT ACCOUNTANTSWe hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 333-39423,…
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About Viavi Solutions Inc. (NASDAQ:VIAV)

Viavi Solutions Inc. (Viavi) is a provider of network test, monitoring and assurance solutions to communications service providers, enterprises and their ecosystems. The Company also offers thin film optical coatings, providing light management solutions to anti-counterfeiting, consumer and industrial, government and healthcare and other markets. The Company’s segments include Network Enablement (NE), Service Enablement (SE), and Optical Security and Performance Products (OSP). The NE segment provides testing solutions that access the network to perform build-out and maintenance tasks. The SE segment offers solutions, which are embedded systems that yield network, service and application performance data. The OSP segment provides optical security solutions. The OSP segment’s security offerings for the currency market include Optically Variable Pigment (OVP), Optically Variable Magnetic Pigment (OVMP) and banknote thread substrates.

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