1. Service Provider shall maintain books and records pertaining to the Services provided in any Year pursuant to this Agreement for 5 Years following the performance of such Services and shall make them available for inspection and audit, at Service Recipient's expense, by a mutually acceptable independent certified public accounting firm during normal business hours upon reasonable prior written notice to Service Provider.
译文：服务提供方应在履行服务后的5年内，保存与本协议规定的任何年度内提供的服务有关的账簿和记录，并应在服务接受方提前合理的时间事先向服务提供方发出书面通知后，在正常营业时间内，由双方可接受的独立注册会计师事务所对账簿和记录进行检查和审核，费用由服务接受方承担。
2. The Parties shall perform a yearly reconciliation for the compensation amounts paid as follows: As soon as reasonably practical following the close of each Year during the Term of this Agreement, the Parties will calculate the overall actual mark-up on Service Provider's Costs with respect to the activities listed in Exhibit A undertaken by Service Provider pursuant to this Agreement during such Year, (the "Actual Mark-up Percentage"). If, for any Year, the Actual Mark-up Percentage is greater than the percentage specified in Exhibit B for such Year, there shall be deemed to exist an excess of Service Provider's mark-up on Costs in an amount equal to such difference in percentage times Service Provider's Costs for such Year (hereinafter "Excess").
译文：双方应按照以下要求就支付的补偿金额进行年度对账：在本协议期限内每个年度结束后，双方将在合理可行的情况下尽快计算服务提供方在该年度内根据本协议履行的附件A所列活动的服务提供方成本的总体实际上浮（以下简称“实际上浮百分比”）。任何年度的实际上浮百分比大于附件B中规定的该年度百分比的，应当视为服务提供商成本上浮存在超额，差异金额等于百分比差异乘以该年度的服务提供方成本（以下简称“超额部分”）。
3. If, for any Year, the Actual Mark-up Percentage is less than the percentage specified in Exhibit B for such Year, there shall be deemed to exist a shortfall in the amount of Service Provider's mark-up on Costs in an amount equal to such difference in percentage times Service Provider's Costs for such Year (hereinafter "Shortfall"). In the event of any Shortfall in a given calendar year, Service Recipient shall pay such Shortfall to Service Provider within 90 days after the Actual Mark-up Percentage has been calculated, or offset against other amounts due or payable between Service Provider and Service Recipient.
译文：任何年度的实际上浮百分比低于附件B中规定的该年度百分比的，应当视为服务提供方成本上浮存在不足，不足金额等于百分比差异乘以该年度的服务提供方成本（以下简称“不足部分”）。在某一日历年度内出现任何不足部分的，服务接收方应当在计算实际上浮百分比后90天内将不足部分支付给服务提供方，或者以服务提供方和服务接受方之间的其他到期应付金额予以抵消。
4. Service Recipient shall be entitled to deduct from any payments to Service Provider the amount of any withholding taxes with respect to such amounts payable, or any taxes in each case legally required to be withheld by Service Recipient to the extent that Service Recipient pays to the appropriate governmental authority on behalf of Service Provider such taxes, levies, or charges.
译文：服务接受方有权从支付给服务提供方的任何款项中扣除与此类应付款项相关的任何预扣税金额，或者扣除在任何情况下法律要求服务接受方代扣代缴的任何税款，服务接受方扣除后代表服务将扣除的税款、征税或者费用支付给相关政府部门。
5. The Company shall keep proper books of account with respect to (a) all sums of money received and expended by the Company and the matters in respect of which the receipt and expenditure takes place; (b) all sales and purchases of goods by the Company; and (c) the assets and liabilities of the Company, that in each case, are sufficient to give a true and fair view of the Company’s affairs and to explain its transactions.
译文：董事会应当真实准确地记录并妥善保存以下方面的账目：（a）公司收支的所有款项、有关收支的事宜；（b）公司销售和采购的所有货物；（c）公司所有资产及负债。在上述每种情况下，账目必须充分详细，真实准确账地反映公司事务的状况并对公司的交易作出解释。
6. The books of account, minute books, stock record books and other records of each Acquired Company, all of which have been made available to the Purchaser, are accurate and complete in all material respects and have been maintained in accordance with commercially reasonable business practices of similarly situated businesses based on size and scope of operations.
译文：各被收购公司的账簿、会议记录、股票记录簿和其他记录都已提供给买方，在所有重要方面都是准确和完整的，并根据业务规模和经营范围，按照合理的商业惯例进行了维护。
7. All notes and accounts receivable are reflected properly on the Balance Sheet, the Interim Balance Sheet or the accounting records of the Acquired Companies as of the Closing Date and represent or will represent valid obligations arising from sales actually made or services actually performed in the Ordinary Course of Business.
译文：所有票据和应收账款均正确反映在了被收购公司截至交割日期的资产负债表、中期资产负债表或会计记录中，并代表或将代表在正常业务过程中实际进行的销售、实际提供的服务所产生的有效义务。
8. The Licensee shall (i) submit to the Licensor a statement showing Sales of copies during the preceding three month period and the relevant royalty calculations applicable thereto along with an accurate and up-to-date stock figure and (ii) pay to the Licensor such sums as are then due. For the avoidance of doubt, if Sales of the Licensed Publication have occurred in an Accounting period but no Royalties are due or payable to the Licensor, the Licensee shall regardless issue a statement to the Licensor for such Accounting Period.
译文：被许可人应当（i）向许可人提交一份报表，说明前三个月期间的销售数量、适用的相关特许权使用费计算数据以及准确和最新的库存数据；（ii）向许可人支付到期应付的款项。为免生疑问，尽管在任何一个会计期间内销售了一定数量的许可出版物，但没有到期应付给许可人的特许权使用费，被许可人仍应向许可人提交该会计期间的报表。
9. Furthermore, the amendments to HKAS 1 require additional disclosures to be made in the other comprehensive income section such that items of other comprehensive income are grouped into two categories: (a) items that will not be reclassified subsequently to profit or loss and (b) items that may be reclassified subsequently to profit or loss when specific conditions are met.
译文：此外，《香港会计准则》第1号修订规定，应当在其他综合收益项目中披露其它信息，将其他综合收益项目分为两类：（a）随后不会重新分类为利润或损失的项目；（b）随后在满足特定的条件后重新进行分类的项目。
10. The Company shall keep accurate records with respect to the Reserve Fund and all disbursements therefrom and shall, upon the Power Purchaser's reasonable request, supply a complete accounting or independent audit thereof to the Power Purchaser.
译文：公司应当准确地记录准备金及其所有支出，并应当在购电方提出合理要求后，向购电方提供完整的会计记录或独立审计记录。