definiens: means the following : A.any obligations and liabilities under the Commerc ialisation Business Contracts, the Shared Commercia lisation Business Contracts, the Transferring Tenders and the Non - Tra nsferring Tenders to the extent that such obligatio ns or liabilities are incurred or fall due to be performe d, or arise in respect of the period or should have been performed, before the Completion Time ; B.any act, neglect, default or omission in respect of any Commercialisation Business Contract or Share d Commercialisation Business Contract or Transferring Tender or Non - Tra nsferring Tender committed by the Seller, any Contr act Transferor or any other member of the Aspen Group o ccurring before the Completion Time ; C.all liabilities, obligations, loss, damages, comm itments, payments, costs and expenses in respect of any claim, action, demand, proceeding or investigation arising out of or relating to the Commercialisation of the Product s, or the sale, use or lease of 45 any of the Commercialisation Business Assets, in ea ch case to the extent that such claim, action, dema nd, proceeding or investigation ( as applicable ) relates to any action or omission occurring before the Com pletion Time including, for the avoidance of doubt, those matter s set forth on Exhibit D to the Disclosure Letter ; D.any liability of any member of the Aspen Group an d any liability to make an actual payment of Tax in relation to the Commercialisation Business in respect of any period before the Completion Time ; E.all obligations and liabilities arising in connec tion with any coupons, rebates, overrider arrangeme nts or chargebacks relating to any Product sold before the Completion Time ; F.any liabilities or obligations in respect of the Excluded Assets listed in Clause 2.2 ; G.the Excluded Employee Liabilities ; H.any liabilities arising in connection with the li tigation or pending contentious matters to the exte nt such litigation or contentious matter relates to any action or omissio n occurring prior to the Completion Time ; and I.all other liabilities and obligations to the exte nt that they are incurred or arise in respect of th e period before the Completion Time in respect of the Commercialisation Business o r the Commercialisation Business Assets, or the sal e, use or lease of any of the Commercialisation Business Asse ts, in each case to the extent that such liabilitie s and obligations relates to any action or omission occur ring before the Completion Time