those lacking proper authority. No undisclosed or unrecorded fund or asset related to any Oracle transaction may be established or maintained for any purpose.
Your financial books, records, and statements shall properly document all assets and liabilities and accurately reflect all transactions of your company related to Oracle products and services, and your business records must be retained in accordance with record retention policies and all applicable laws and regulations.
Oracle's policy is to report its financial results and other significant developments fully, fairly, accurately, timely, and understandably. Oracle expects you to comply with this policy, and with all applicable laws and regulations.
All approval requests for non-standard discounts must be accurate and commercially justified. Margins derived from misleading and/or unjustified non-standard discounts are inappropriate, and may not be used to pay or otherwise reward an Oracle customer, employee, or other third party.
Placing an order with Oracle without the existence of a corresponding end user agreement (also known as “pre-loading” or “channel stuffing”) is not an acceptable Oracle business practice and is prohibited. Any request by an Oracle employee to do so must be immediately reported to the Oracle Legal Department. You may not allow an order to be placed with Oracle for the distribution of Oracle programs to an end user unless you have received an order from an end user for the programs or unless you otherwise have a specific authorized agreement or arrangement with Oracle.