Even after the Closing Date, in relation to the Seller’s preparation of financial statements and tax returns, investigations or audits by the tax authorities and other administrative institutions, or lawsuits, disputes or other procedures with any third party, the Purchaser shall permit the Seller (including its attorneys-at-law, certified public accountants, tax accountants, advisors or agents) to access the Target Company’s books, records, agreements, minutes, documents, materials, and facilities such as sales offices and assets to the extent not hindering the Target Company’s businesses.

Even afterFor a period of two (2) years, commencing on the Closing Date and ending on the second (2nd) anniversary of the Closing Date, in relation to the Seller’Purchaser’s preparation of audited financial statements and tax returns, investigations or audits by the tax authorities and other administrative institutions, or lawsuits, disputes or other procedures with any third party, the PurchaserSeller shall permit the SellerPurchaser (including its attorneys-at-law, certified public accountants, tax accountants, advisors or agents) to access the Target Company’Seller’s books, records, agreements, minutes, documents, materials, and facilities suchmaterials insofar as sales offices and assetsthey relate in any way to the Target Group to the extent not hindering the Target Company’smooth operation of the Seller’s businesses.