In order to combat bribery of foreign public officials effectively, each Party shall take such measures as may be necessary, within the framework of its laws and regulations regarding the maintenance of books and records, financial statement disclosures, and accounting and auditing standards, to prohibit the establishment of off-the-books accounts, the making of off-the-books or inadequately identified transactions, the recording of non-existent expenditures, the entry of liabilities with incorrect identification of their object, as well as the use of false documents, by companies subject to those laws and regulations, for the purpose of bribing foreign public officials or of hiding such bribery.
Za učinkovit boj zoper podkupovanje tujih javnih uslužbencev sprejme pogodbenica ustrezne ukrepe v svojih zakonih in predpisih o vodenju poslovnih knjig in evidenc, razkrivanju računovodskih izkazov ter o računovodskih in revizijskih standardih, da prepove vzpostavljanje neevidentiranih računov, opravljanje neevidentiranih ali neustrezno preverjenih transakcij, evidentiranje neobstoječih izdatkov, vknjižbo obveznosti z nepravilno navedbo predmeta ter uporabo lažnih listin gospodarskim družbam, na katere se ti zakoni in predpisi nanašajo, in ki bi to storile z namenom podkupovanja tujih javnih uslužbencev ali prikrivanja takega podkupovanja.