VeriSign (VRSN)

BOOKS OF ACCOUNT, RECORDS AND REPORTS

13.1 Books and Records of the Company. Proper and complete records and books of account of the Company shall be kept or caused to be kept by the Company and an accountant selected by the Board, in which shall be entered fully and accurately all transactions and such other matters relating to the business of the Company as are usually entered into records and books of account maintained by Persons engaged in businesses of a like character. The Company books and records shall be prepared on an accrual basis in accordance with GAAP. The Company’s income tax returns shall be filed on an accrual basis unless the Members shall determine otherwise (and if permitted under applicable Law). The books and records of the Company shall at all times be maintained at its principal place of business.

13.2 Reports. The Company shall (i) provide in a timely manner such financial reports and other operational information as are reasonably necessary for each Member to prepare financial statements required by the rules and regulations of the SEC, and (ii) maintain such systems, personnel and controls as are necessary so that each Member is able to satisfy its internal control, financial reporting and other compliance requirements, in each case, to the extent required by any Member in order to comply with the rules and regulations of the SEC, including Section 404 of the Sarbanes-Oxley Act of 2002, and relevant stock exchanges.

13.3 Tax Information to Members. Within ninety (90) days after the end of each Fiscal Year of the Company, the Company shall send to each Person who was or is a Member at any time during such Fiscal Year such tax information, including, without limitation, Federal Tax Schedule K-1, as shall be reasonably necessary for the preparation of such Member’s or former Member’s federal income tax return. This period shall be automatically extended by the period of any delay beyond the control of the Company, such as a delay resulting from the failure of a third party to provide required tax information to the Company in a timely manner.

13.4 Financial Information. The Company shall provide the following information to each Member:

(a) Annual Reports. As soon as practicable and in any event within thirty (30) days after the end of each fiscal year of the Company (which shall be based on News Corporation’s fiscal calendar), a consolidated balance sheet as of the end of such fiscal year, and a consolidated statement of operations, consolidated statement of Members’ equity, and a consolidated statement of cash flows of the Company and its Subsidiaries for such year, all prepared in accordance with generally accepted accounting principles and practices and audited by a nationally recognized independent registered public accounting firm, or in the event the

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Company does not obtain such an audit, the Company shall cooperate with VeriSign and its Independent Registered Public Accounting Firm in performing such review or other audit procedures as are reasonably requested by VeriSign in order for VeriSign to prepare its audited consolidated financial statements;

(b) Quarterly Reports. As soon as practicable and in any event within five (5) business days after the end of each fiscal quarter close of the Company (which shall be based on News Corporation’s fiscal calendar) (except the last quarter of the Company’s fiscal year), an unaudited consolidated balance sheet as of the end of such fiscal quarter, and an unaudited consolidated statement of operations and an unaudited consolidated statement of cash flows of the Company and its Subsidiaries for such quarter;

(c) Monthly Reports. As soon as practicable and in any event within five (5) business days after the end of each fiscal month close (which shall be based on News Corporation’s fiscal calendar) (except the last month of the Company’s fiscal year), an unaudited consolidated balance sheet as of the end of such month and an unaudited consolidated statement of operations of the Company and its Subsidiaries for such month; and

(d) Annual Budget. Prior to the end of each fiscal year of the Company, an Annual Budget, prepared on a monthly basis, for the next immediate fiscal year. The Company shall also furnish to such Member, within a reasonable time of its preparation, amendments to the Annual Budget, if any.

13.5 Inspection Rights. The Company shall permit each Member, at such Member’s expense, to visit and inspect, with such frequency as it has a reasonable purpose therefor, the Company’s properties, to examine and, if reasonably necessary to effectuate the purpose of such inspection, make copies of its books of account and records and to discuss the Company’s affairs, finances and accounts with its officers, and shall provide such other reasonable cooperation all at such reasonable times and upon reasonable written notice as may be requested by such Member, provided, that in no event shall any such inspection interfere with the normal business operations of the Company. In furtherance of the foregoing, the Company shall permit such inspections, including by each Member, representatives of its Independent Registered Public Accounting Firm and any other advisors necessary for a Member to complete any review or audit of such Member’s consolidated financial statements or any review or audit of the financial statements of a “significant subsidiary” of such Member or its Affiliates in order for such Member or its Affiliates to prepare quarterly or annual consolidated financial statements required under the applicable rules and regulations of the SEC. provisions of this Section 13.5 shall survive the termination of this Agreement so long as is necessary in order for VeriSign to comply with such rules and regulations of the SEC.