definiens: means, with respect to [COMPANY], the then - currentgenerally accepted accounting principles in the United States, or International FinancialReporting Standards ( IFRS ), whichever is currently used as the standard financial accountingguideline at the applicable time by, and as consistently applied by [COMPANY] or its Sublicensee, as applicable.-1- [ * ] Certain confidential information contained in this document, marked by brackets, has been omitted andfiled separately with the Securities and Exchange Commission pursuant to Rule 24b-2 of the SecuritiesExchange Act of 1934, as amended . Exhibit 10.1Confidential Execution Version1.2 means the clinically active molecule(s ) that providepharmacological activity in a pharmaceutical product ( excluding formulation components such ascoatings, stabilizers, excipients or solvents, adjuvants or controlled release technologies )