Whether the bribes had a "business purpose" is irrelevant to a charge brought under the books and records provisions, they say, which contain no such limiting language.

因为如果检方根据“精确账目”条款提起诉讼，那么贿赂行为是否有“商业动机”就无足轻重了，因为“精确账目”条款中并不包含这种限定性的语言。

youdao

"The Audit Committee advised the company and its independent accountants that it had reached certain preliminary findings, including that there were likely violations of the books and records and internal controls provisions of the FCPA, " it said.

BBC: Marina Bay Sands

The SEC Complaint charged Peterson with with violations of the anti-bribery, books and records and internal control provisions of the FCPA, and with aiding and abetting violations of the anti-fraud provisions of the Investment Advisers Act of 1940.

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