means the accounting policies of BSCCo from time to time pursuant to Section D2.3.1; BSCCo shall prepare and adopt, and may from time to time amend, after consulting with the Panel, accounting policies, as required by or consistent with requirements of law and generally accepted accounting practice in the United Kingdom, and having regard to the objectives referred to in Section C1.3.1. BSCCo shall prepare a statement of the accounting policies from time to time adopted or amended pursuant to paragraph 2.3.1 and shall provide a copy of such statement and any amendment thereof to the Panel and upon request to any Trading Party. BSCCo shall account for its transactions, costs and revenues, and shall maintain and prepare accounting records, statements and other documents, as required by law and as further appropriate to give effect to this Section D and in accordance with the BSC Accounting Policies.