Article 27 Where it is hard to determine a right owner's
actual loss caused by infringement, the People's Court shall
request the right owner to provide evidence regarding benefit that
the infringer has obtained from the infringement according to
Article 65, Paragraph 1 of the Patent Law; under a situation that
the right owner has provided preliminary evidence of benefit
obtained by the infringer, while the account book or material
relevant to the patent infringing action are mainly owned by the
infringer, the People's Court may order the infringer to
provide the account book, material; where the infringer refuses to
provide the account book, material without justified reasons, or
provides fake account book, material, the Peoples' Court may
determine the benefit obtained by the infringer due to the
infringement with reference to assertion and evidence provided by
the right owner.