Tax Matters; Books & Records. (a) The books and records, financial and others, of CFDL are in all material respects complete and correct and have been maintained in accordance with good business accounting practices; and
(b) CFDL has no liabilities with respect to the payment of any country, federal, state, county, local or other taxes (including any deficiencies, interest or penalties).
(c) CFDL shall remain responsible for all debts incurred prior to the closing.
Tax Matters; Books & Records. (a) The books and records, financial and others, of SIG are in all material respects complete and correct and have been maintained in accordance with good business accounting practices; and
(b) SIG has no liabilities with respect to the payment of any country, federal, state, county, local or other taxes (including any deficiencies, interest or penalties).
(c) SIG shall remain responsible for all debts incurred prior to the closing.
Tax Matters; Books & Records. (a) The books and records, financial and others, of Pangea are in all material respects complete and correct and have been maintained in accordance with good business accounting practices; and
(b) Except for income taxes due for the 2000 tax year, Pangea has no liabilities with respect to the payment of any country, federal, state, county, local or other taxes (including any deficiencies, interest or penalties).
Tax Matters; Books & Records. (a) The books and records, financial and others, of Mass are in all material respects complete and correct and have been maintained in accordance with good business accounting practices; and
(b) Except for income taxes due for the 2000 tax year or as otherwise disclosed on Schedule 2.4(b), Mass has no liabilities with respect to the payment of any country, federal, state, county, local or other taxes (including any deficiencies, interest or penalties).
Tax Matters; Books & Records. (a) The books and records, financial and others, of FishTheWorld are in all material respects complete and correct and have been maintained in accordance with good business accounting practices; and
(b) FishTheWorld has no liabilities with respect to the payment of any country, federal, state, county, local or other taxes (including any deficiencies, interest or penalties).
(c) FishTheWorld shall remain responsible for all debts incurred prior to the closing.
Tax Matters; Books & Records. (a) The books and records, financial and others, of Top Interest are in all material respects complete and correct and have been maintained in accordance with good business accounting practices; and
(b) Top Interest has no liabilities with respect to the payment of any country, federal, state, county, local or other taxes (including any deficiencies, interest or penalties).
(c) Top Interest shall remain responsible for all debts incurred prior to the closing.
Tax Matters; Books & Records. (a) The books and records, financial and others of each of ASI and Dongsheng are in all material respects complete and correct and have been maintained in accordance with good business accounting practices;
(b) Neither ASI nor Dongsheng has liabilities with respect to the payment of any country, federal, state, province, county, local or other taxes (including any deficiencies, interest or penalties); and
(c) ASI shall remain responsible for all their debts incurred prior to the closing.
Tax Matters; Books & Records. (a) The books and records, financial and others, of EPS are in all material respects complete and correct and have been maintained in accordance with good business accounting practices; and
(b) EPS has no liabilities with respect to the payment of any country, federal, state, county, local or other taxes (including any deficiencies, interest or penalties).
(c) EPS shall remain responsible for all debts incurred prior to the closing.
Tax Matters; Books & Records. (a) The books and records, financial and others, of Top 10 are in all material respects complete and correct and have been maintained in accordance with good business accounting practices; and
(b) Top 10 has no liabilities with respect to the payment of any country, federal, state, county, local or other taxes (including any deficiencies, interest or penalties).
Tax Matters; Books & Records. (a) The books and records, financial and others, of Capital Award are in all material respects complete and correct and have been maintained in accordance with good business accounting practices; and
(b) Capital Award has no liabilities with respect to the payment of any country, federal, state, county, local or other taxes (including any deficiencies, interest or penalties).
