Exhibit 99.2

First Lien Loan Program LLC (FLLP)

Consolidated Financial Statements

December 31, 2016

(With Independent Auditors’ Report Thereon)

First Lien Loan Program LLC

Table of Contents

Independent Auditors’ Report

The Members

First Lien Loan Program LLC:

We have audited the accompanying consolidated financial statements of First Lien Loan Program LLC, which comprise the consolidated statements of assets and liabilities, including the consolidated schedules of investments, as of December 31, 2016 and 2015, and the related consolidated statements of operations, changes in net assets, and cash flows for the year ended December 31, 2016 and for the period from February 13, 2015 (commencement of operations) to December 31, 2015, and the related notes to the consolidated financial statements.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with U.S. generally accepted accounting principles; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

Auditors’ Responsibility

Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of First Lien Loan Program LLC as of December 31, 2016 and 2015, and the results of its operations, changes in its net assets and its cash flows for the year ended December 31, 2016 and for the period from February 13, 2015 (commencement of operations) to December 31, 2015 in accordance with U.S. generally accepted accounting principles.

New York, NY

February 22, 2017

KPMG LLP is a Delaware limited liability partnership,

the U.S. member firm of KPMG International Cooperative

(“KPMG International”), a Swiss entity.

First Lien Loan Program LLC

Consolidated Statements of Assets and Liabilities

See notes to consolidated financial statements.

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First Lien Loan Program LLC

Consolidated Statements of Operations

See notes to consolidated financial statements.

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First Lien Loan Program LLC

Consolidated Statements of Changes in Net Assets

See notes to consolidated financial statements.

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First Lien Loan Program LLC

Consolidated Statements of Cash Flows

Non-cash operating and financing activities–During the period February 13, 2015 through December 31, 2015 $29,583,963 of investments were transferred from Solar Senior Capital Ltd. to First Lien Loan Program LLC.

See notes to consolidated financial statements.

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First Lien Loan Program LLC

Consolidated Schedule of Investments

December 31, 2016

See notes to consolidated financial statements.

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First Lien Loan Program LLC

Consolidated Schedule of Investments

December 31, 2015

See notes to consolidated financial statements.

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FIRST LIEN LOAN PROGRAM LLC

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2016

Note 1. Organization

On September 10, 2014, Solar Senior Capital Ltd. (“Solar Senior”) entered into a limited liability company agreement to create First Lien Loan Program LLC (“FLLP”, the “Company”, “we” or “our”) with Voya Investment Management LLC (“Voya”). SolarSenior and Voya have committed to provide $50,750,000 and $7,250,000 respectively, of capital to the Company, which is a joint venture. All portfolio decisions and generally all other decisions in respect of FLLP must be approved by an equal number of representatives of Solar Senior and Voya (with approval from a representative of each required). The Company’s investments involve certain risks, including the risk of loss of a substantial part of a member’s investment under certain circumstances. Solar Senior and Voya (the “Members”) understand that their interest will be highly illiquid and is not suitable for trading. The interest may represent an indirect, leveraged exposure to loans, which may expose the interest to disproportionately large changes in value. The interest will rank behind obligations of the Company to all creditors (secured and unsecured and whether known or unknown) of the Company, including, without limitation, Solar Senior in its capacity as the servicer. On February 13, 2015, FLLP commenced operations.

As of December 31, 2016, Solar Senior and Voya contributed combined equity capital in the amount of $41,186,963 and $5,883,852, respectively. Of the $47,070,815 of contributed equity capital at December 31, 2016, Solar Senior contributed $29,583,963 in the form of investments and $11,603,000 in the form of cash and Voya contributed $5,883,852 in the form of cash. As of December 31, 2015, Solar Senior and Voya contributed combined equity capital in the amount of $29,583,963 and $4,226,280, respectively. Of the $33,810,243 of contributed equity capital, Solar Senior contributed $29,583,963 in the form of investments and Voya contributed $4,226,280 in the form of cash. As of December 31, 2016, Solar Senior and Voya’s remaining commitments totaled $9,563,037 and $1,366,148 respectively. Solar Senior, along with Voya, controls the funding of FLLP and FLLP may not call the unfunded commitments without approval of both Solar Senior and Voya.

Note 2. Significant Accounting Policies

The accompanying consolidated financial statements have been prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America (“GAAP”), and include the accounts of the Company and its wholly-owned subsidiary. The Company is an investment company and follows the accounting and reporting guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification Topic 946. The consolidated financial statements reflect all adjustments and reclassifications which, in the opinion of management, are necessary for the fair presentation of the results of the operations and financial condition for the periods presented. All significant intercompany balances and transactions, if any, have been eliminated.

The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities at the date of the financial statements and the reported amounts of income and expenses during the reported periods. Changes in the economic environment, financial markets and any other parameters used in determining these estimates could cause actual results to differ materially.

In the opinion of management, all adjustments which are of a normal recurring nature considered necessary for the fair presentation of financial statements, have been included.

The significant accounting policies consistently followed by the Company are:

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FIRST LIEN LOAN PROGRAM LLC

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

December 31, 2016

For the fiscal year ended December 31, 2016, there has been no change to the Company’s valuation techniques and the nature of the related inputs considered in the valuation process.

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FIRST LIEN LOAN PROGRAM LLC

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

December 31, 2016

Note 3. Agreements and Related Parties

FLLP has a Servicing Agreement with Solar Senior, under which Solar Senior provides services to FLLP. For providing these services, Solar Senior receives a fee from FLLP in the amount of 0.125% per quarter (0.50% per annum) of each Member’s pro rata portion of FLLP’s average total assets in the preceding fiscal quarter. The fee is calculated on a quarterly basis and paid in arrears. To the extent the fee is payable for any period that is less than a full fiscal quarter in length, the fee will be prorated for the number of calendar days in such period. Affiliates of Solar Senior shall not be charged a fee with respect to their interests in FLLP. Additionally, Solar Senior shall be reimbursed for all fees, costs, expenses and other liabilities or obligations borne by Solar Senior on behalf of FLLP. To the extent parties affiliated with Solar Senior participate in a transaction alongside FLLP, any costs related to transactions pursued by FLLP will be allocated for completed or anticipated transactions (to the extent such expenses are not reimbursed) pro rata amongst the Solar Senior-affiliated parties participating in such transaction based upon the amounts funded or anticipated to be funded by each such party.

For the fiscal year ended December 31, 2016 and the period February 13, 2015 through December 31, 2015, the Company recognized $65,516 and $31,665, respectively, in fees to Solar Senior.

Note 4. Fair Value

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. GAAP establishes a framework for measuring fair value that includes a hierarchy used to classify the inputs used in measuring fair value. The hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three levels. The level in the fair value hierarchy within which the fair value measurement falls is determined based on the lowest level input that is significant to the fair value measurement. The levels of the fair value hierarchy are as follows:

Level 1. Financial assets and liabilities whose values are based on unadjusted quoted prices for identical assets or liabilities in an active market that the Company has the ability to access.

Level 2. Financial assets and liabilities whose values are based on quoted prices in markets that are not active or model inputs that are observable either directly or indirectly for substantially the full term of the asset or liability. Level 2 inputs include the following:

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FIRST LIEN LOAN PROGRAM LLC

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

December 31, 2016

Level 3. Financial assets and liabilities whose values are based on prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. These inputs reflect management’s assumptions about what assumptions a market participant would use in pricing the asset or liability.

When the inputs used to measure fair value fall within different levels of the hierarchy, the level within which the fair value measurement is categorized is based on the lowest level input that is significant to the fair value measurement in its entirety. For example, a Level 3 fair value measurement may include inputs that are observable (Levels 1 and 2) and unobservable (Level 3).

Gains and losses for assets and liabilities categorized within the Level 3 table below may include changes in fair value that are attributable to both observable inputs (Levels 1 and 2) and unobservable inputs (Level 3).

A review of fair value hierarchy classifications is conducted on an annual basis. Changes in the observability of valuation inputs may result in a reclassification for certain financial assets or liabilities. Such reclassifications are reported as transfers in/out of the appropriate category as of the end of the fiscal year in which the reclassifications occur.

The following tables present the balances of assets and liabilities measured at fair value on a recurring basis, as of December 31, 2016 and December 31, 2015:

Fair Value Measurements

As of December 31, 2016

Fair Value Measurements

As of December 31, 2015

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FIRST LIEN LOAN PROGRAM LLC

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

December 31, 2016

The following table provides a summary of the changes in fair value of Level 3 assets and liabilities for the year ended December 31, 2016, as well as the portion of gains or losses included in income attributable to unrealized gains or losses related to those assets and liabilities still held at December 31, 2016:

Fair Value Measurements Using Level 3 Inputs

During the year ended December 31, 2016, there were no transfers between levels.

The following table shows a reconciliation of the beginning and ending balances for fair valued liabilities measured using significant unobservable inputs (Level 3) for the year ended December 31, 2016:

The Company has made an irrevocable election to apply the fair value option of accounting to the FLLP Facility, in accordance with ASC 825-10. On December 31, 2016, there were borrowings of $75,941,108 on the FLLP Facility. For the year ended December 31, 2016, the FLLP Facility had no net change in unrealized (appreciation) depreciation.

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FIRST LIEN LOAN PROGRAM LLC

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

December 31, 2016

The following table provides a summary of the changes in fair value of Level 3 assets and liabilities for the period February 13, 2015 through December 31, 2015, as well as the portion of gains or losses included in income attributable to unrealized gains or losses related to those assets and liabilities still held at December 31, 2015:

Fair Value Measurements Using Level 3 Inputs

During the period February 13, 2015 through December 31, 2015, there were no transfers between levels.

The following table shows a reconciliation of the beginning and ending balances for fair valued liabilities measured using significant unobservable inputs (Level 3) for the period February 13, 2015 through December 31, 2015:

The Company has made an irrevocable election to apply the fair value option of accounting to the FLLP Facility, in accordance with ASC 825-10. On December 31, 2015, there were borrowings of $43,997,500 on the FLLP Facility. For the period February 13, 2015 through December 31, 2015, the FLLP Facility had no net change in unrealized (appreciation) depreciation.

Quantitative Information about Level 3 Fair Value Measurements

The Company typically determines the fair value of its performing debt investments utilizing a yield analysis. In a yield analysis, a price is ascribed for each investment based upon an assessment of current and expected market yields for similar investments and risk profiles. Additional consideration is given to current contractual interest rates, relative maturities and other key terms and risks associated with an investment. Among other factors, a significant determinant of risk is the amount of leverage used by the portfolio company relative to the total enterprise value of the company, and the rights and remedies of our investment within each portfolio company.

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FIRST LIEN LOAN PROGRAM LLC

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

December 31, 2016

Significant unobservable quantitative inputs typically used in the fair value measurement of the Company’s Level 3 assets and liabilities primarily reflect current market yields, including indices, and readily available quotes from brokers, dealers, and pricing services as indicated by comparable assets and liabilities, as well as enterprise values, returns on equity and earnings before income taxes, depreciation and amortization (“EBITDA”) multiples of similar companies, and comparable market transactions for equity securities.

Quantitative information about the Company’s Level 3 asset and liability fair value measurements as of December 31, 2016 is summarized in the table below:

Significant increases or decreases in any of the above unobservable inputs in isolation, including unobservable inputs used in deriving bid-ask spreads, if applicable, would result in a significantly lower or higher fair value measurement for such assets and liabilities.

Quantitative information about the Company’s Level 3 asset and liability fair value measurements as of December 31, 2015 is summarized in the table below:

Significant increases or decreases in any of the above unobservable inputs in isolation, including unobservable inputs used in deriving bid-ask spreads, if applicable, would result in a significantly lower or higher fair value measurement for such assets and liabilities.

Note 5. Debt

FLLP Facility—On February 13, 2015, FLLP as transferor and FLLP 2015-1, LLC, a newly formed wholly-owned subsidiary of FLLP, as borrower entered into the FLLP Facility with Wells Fargo Bank, N.A. acting as administrative agent. Solar Senior acts as servicer under the FLLP Facility. The FLLP Facility was originally scheduled to mature on February 13, 2020. On August 15, 2016, the FLLP Facility was amended, expanding commitments to $100,000,000 and extending the maturity date to August 16, 2021. The FLLP Facility generally bears interest at a rate of LIBOR plus a range of 2.25%-2.50%. FLLP and FLLP 2015-1, LLC, as applicable, have made certain customary representations and warranties, and are required to comply with various covenants, including leverage restrictions, reporting requirements and other customary requirements for similar credit facilities. The FLLP Facility also includes usual and customary events of default for credit facilities of this nature. There were $75,941,108 and $43,997,500 of borrowings outstanding as of December 31, 2016 and December 31, 2015, respectively.

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FIRST LIEN LOAN PROGRAM LLC

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

December 31, 2016

The Company has made an irrevocable election to apply the fair value option of accounting to the FLLP Facility, in accordance with ASC 825-10. During the year ended December 31, 2016, the Company recognized $836,273 in expenses related to the amendment of the FLLP Facility. During the period February 13, 2015 through December 31, 2015, the Company recognized $1,316,593 in expenses for the establishment of the five year facility. We believe accounting for the FLLP Facility at fair value better aligns the measurement methodologies of assets and liabilities, which may mitigate certain earnings volatility. ASC 825-10 requires entities to display the fair value of the selected assets and liabilities on the face of the Consolidated Statement of Assets and Liabilities and changes in fair value of the FLLP Facility are reported in the Consolidated Statement of Operations.

The average annualized interest cost for all borrowings for the year ended December 31, 2016 and the period February 13, 2015 through December 31, 2015 was 3.16% and 2.78%, respectively. These costs are exclusive of other credit facility expenses such as unused fees and fees paid to the back-up servicer, if any. The maximum amount borrowed on the FLLP Facility during the year ended December 31, 2016 and the period February 13, 2015 through December 31, 2015 was $81,441,108 and $43,997,500, respectively.

Note 6. Financial Highlights

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FIRST LIEN LOAN PROGRAM LLC

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (continued)

December 31, 2016

Note 7. Commitments and Contingencies

As of December 31, 2016, the Company had unfunded debt commitments to various delayed draw term loans totaling $4,094,593. As of December 31, 2015, the Company had no unfunded commitments or contingencies.

As of December 31, 2016 and December 31, 2015, the Company had sufficient cash, uncalled equity capital and/or liquid securities available to fund its commitments.

Note 8. Subsequent Events

The Company has evaluated the need for disclosures and/or adjustments resulting from subsequent events through the date the consolidated financial statements were issued. There were no subsequent events warranting disclosure. These financial statements were approved by management and available for issuance on February 22, 2017.

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