definiens: shall mean all assets, properties, interests and rights of the Sellers and any of their respective Affiliates othe r than the Acquired Assets . For the avoidance of do ubt, the Excluded Assets shall include ( but are not limited to ): ( i ) all cash and cash equivalents of Sellers and any of their Affiliates ; ( ii ) all rights and claims of Sellers or any of their Affiliates to the extent relating to any Excl uded Asset or any Excluded Liability, including any such items arising under insurance policies and all guarantees, warranties, indemnities and similar rig hts in favor of Sellers and their Affiliates in res pect of any Excluded Asset or any Excluded Liability ; ( iii ) all Contracts other than the Transferred C ontracts ; ( iv ) except for the Closing Date IP Assets and P roduct IP and rights granted under the Product Licensed IP pursuant to the Purchaser License, all other Intellectual Property of Sellers and their Af filiates ( including all Sellers Names and Marks ) ; ( v ) all Tax refunds and Tax deposits, Tax Assets and all Tax books and records ; ( vi ) all rights of Sellers and their Affiliates under this Agreement, the Other Transaction Documents and the other agreements and instruments executed and delivered in connection with this Agreement ; and ( vii ) all assets, properties or rights set forth on, or arising under any Contracts set forth on, Section 1.06(b)(vii ) of the Sellers Disclosure Sche dule