Common use of Financial Statements and Accounting Records Clause in Contracts

Financial Statements and Accounting Records. Financial statements for the Company, including without limitation a balance sheet, income statement, statement of cash flows and statement of shareholders' equity, shall be submitted by the Company to each of the other Parties (i) within sixty (60) days after the end of each fiscal quarter for such quarter, and (ii) within ninety (90) days after the end of each fiscal year for such year. Each of the annual financial statements shall be audited and certified by an internationally recognized accounting firm (which will act as an independent auditor under the Special Exceptions Law) retained by the Company. All financial statements shall be (i) prepared in accordance with generally accepted accounting principles in Japan and (ii) in reasonable detail and shall contain such financial data as Ariba, SOFTBANK Parent and SOFTBANK reasonably request in order to keep each of them advised of the Company's financial status (although quarterly statements need not include footnotes and may be subject to year-end adjustments).

Financial Statements and Accounting Records. Financial statements for the Company, including without limitation a balance sheet, income statement, statement of cash flows and statement of shareholders' ’ equity, shall be submitted by the Company to each of the other Parties (i) within sixty (60) days after the end of each fiscal quarter for such quarter, and (ii) within ninety (90) days after the end of each fiscal year for such year. Each of the annual financial statements shall be audited and certified by an internationally recognized accounting firm (which will act as an independent auditor under the Special Exceptions Law) retained by the Company. All financial statements shall be (i) prepared in accordance with generally accepted accounting principles in Japan and (ii) in reasonable detail and shall contain such financial data as Ariba, SOFTBANK Parent and SOFTBANK reasonably request in order to keep each of them advised of the Company's ’s financial status (although quarterly statements need not include footnotes and may be subject to year-end adjustments).