... in respect of any Taxation to the extent that any profits to which that Taxation is attributable were actually earned or received by or actually accrued to any Group Company on or before the Accounts Date but were not reflected in the Accounts, except to the extent that the benefit of such profits has been obtained by any member of the Seller’s Group.

...а если сократить? - при условии, что любая прибыль, на которую относится такое Налогообложение, была фактически получена (earned or received) какой-либо Компанией или фактически accrued to any Group Company...?