BOOKS, RECORDS AND REPORTS 14.1 Books. The General Partner shall maintain books and records required by law for the Partnership at its principal office, and all Limited Partners shall have the right to inspect, examine and copy such books and records at reasonable times and upon reasonable notice for any purpose reasonably related to such Limited Partners' interests in the Partnership. The General Partner shall retain such books and records for a penod of at least four years after dissolution of the Partnership. Upon the request of a Limited Partner, the General Partner shall promptly deliver to the requesting Limited Partner, at the expense of the Partnership, a copy of any information which the General Partner is required by law to so provide. 14.2 Reports. All reports will be prepared in accordance with GAAP. (a) The General Partner shall use commercially reasonable efforts to furnish to each Limited Partner within seventy-five (75) days after the end of each Fiscal Year, but in no event later than ninety (90) days after the end of each Fiscal Year, a copy of the balance sheet of the Partnership as of the last day of such Fiscal Year and a statement of operations of the Partnership for such Fiscal Year, together with an audit report thereon by a firm of independent public accountants of recognized national standing selected by the General Partner (who shall present such selection to the Advisory Committee subsequently for its ratification), and a statement showing the amounts allocated to or allocated against the account of such Partner pursuant to this Agreement during or in respect of such Fiscal Year, and any items of income, deduction, credit or loss allocated to it for purposes of the Code pursuant to this Agreement. The audited report shall include a certification that all allocations, distributions and contributions were made in accordance with this Agreement. To the extent known by the General Partner and not subject to confidentiality restnctions, the General Partner shall use reasonable best efforts to provide the following information at least quarterly: (l) a schedule of Portfolio Companies, indicating cost and reported value of Portfolio Securities, and (n) a summary description of each Portfolio 108