Borrower (a) will deliver to Agent, with copies to each Lender, each of the financial statements, reports, and other items set forth on Schedule 5.1 no later than the times specified therein, (b) agrees that no Subsidiary of a Loan Party will have a fiscal year different from that of Borrower, (c) agrees to maintain a system of accounting that enables Borrower to produce financial statements in accordance with GAAP, and (d) agrees that it will, and will cause each other Loan Party to, (i) keep a reporting system that shows all additions, sales, claims, returns, and allowances with respect to its and its Subsidiaries’ sales, and (ii) maintain its billing systems and practices substantially as in effect as of the Restatement Closing Date and shall only make material modifications thereto with notice to, and with the consent of, Agent; provided that, in the case of clause (d)(ii) modifications that do not result in adverse effects on the Collateral or the ability of Borrower to make payments under this Agreement shall not require the prior consent of Agent.